Materials:
- Cash Receipt Journal
Cash Receipt Journal functional to write transaction
receive receivable.
- Sales Journal
Sales Journal functional to write transaction sales.
- General Journal
General Journal functional to write transaction sales
retur and Bad Debts Expenses.
- Account Receivable Card
Account Receivable Card as place to write mutation
receivable in every debitur.
- Recapitulations Receivable Balance List
Recapitulations Receivable Balance List as place to write
receivable balance of all debitur.
Steps:
1.
Firstly you must
prepare materials
2.
Next identity data
transactions to know kind of transaction.
3.
Then enter transactions
in special journal
Sales transaction log
in Cash Receipt Journal
Cash receive
transaction log in Cash Receipt Journal
Sales Retur and Bad
Debts Expenses transactions log in General Journal
4. After that create transaction in Account Receivable Card.
Every one Account Receivable Card just to one debitur.
5. Finally write transactions in Recapitulations Receivable
Balance List to know receivable balance in last period.
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