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Mind map

Debtors Ledger

Amanda Ketu Accounting Year 9 English

Map content

Debtors Ledger

  1. Debtors ledger of ...

  2. Debit Column, Credit column and balance column

  3. Date, Details, Folio( eg D1)

  4. Date: eg 2013 May 1

  5. Only transactions dealing with credit.

    • Settlement of acc. in CASH OT CREDIT CRD, RECORD Transaction
      • Trade discount: Bank and Discount Allowed
        • If DR was overcharged, Acc Name= SALES RETURNS
          • TIPS: Read the transaction at least 3 times to be sure
            • READ the INSTRUCTIONS
              • Learn from your mistakes, don't let it bring you down
                • TRY harder next time. And study hard. Don't give up

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Year 9 Accounting Mind Map on Debtors Ledger, created by Amanda Ketu on 27/09/2017.
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Amanda Ketu
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