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Accounting documents

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Mind Map on Accounting documents, created by p.hempshall on 27/01/2014.
p.hempshall
Mind Map by p.hempshall, updated more than 1 year ago
p.hempshall
Created by p.hempshall almost 12 years ago
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Resource summary

Accounting documents
  1. Source documents
    1. Cash Sales receipt
      1. Cash purchase receipt
        1. Memo
          1. Invoice
          2. Balance sheet
            1. General ledger
              1. Sales a/c
                1. cash at bank a/c
                  1. Cost of sales a/c
                    1. GST clearing a/c
                      1. Debtors a/c
                        1. Wages a/c
                          1. drawings
                            1. Expense a/c
                              1. Stock control a/c
                                1. Stock cards
                                2. Subsidiary ledgers
                                  1. Creditors control a/c
                                    1. Debtorscontrol a/c
                                    2. P&L summary
                                    3. Special Journals
                                      1. Cash receipts
                                        1. Cash payments
                                          1. Credit sales
                                            1. Credit purchases
                                              1. General journal
                                              2. Income statement
                                                1. Cash flow statement
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