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6678643
Books of Prime Entry, double entry and ledger accounts 2016
Description
AAT Level 3 Advanced bookeeping Mind Map on Books of Prime Entry, double entry and ledger accounts 2016, created by Francois Erasmus on 15/10/2016.
No tags specified
accounts
basic accounting 1
aat level 3
advanced bookeeping
aat level 3
Mind Map by
Francois Erasmus
, updated more than 1 year ago
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Created by
tomfaulkner
over 11 years ago
Copied by
Francois Erasmus
almost 8 years ago
3
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Resource summary
Books of Prime Entry, double entry and ledger accounts 2016
Sales day book. Sales inv sent to credit customers
General ledger
(SLCA) Trade Receivables Debtors (Dr)
Sales account (Cr)
VAT account (Cr)
Subsidiary Sales Ledger memorandum account of individual customers
Receivables accounts (customers) (Dr)
Sales returns day book Credit notes received from customers
General ledger
Sales returns account (Dr)
VAT account (Dr)
(SLCA) Trade Receivables Debtors (Cr)
Subsidiary Sales Ledger memorandum account of individual customers
Receivables accounts (customers) (Cr)
Purchases day book Invoices received from credit suppliers
General ledger
Purchases account (Dr)
VAT account (Dr)
PLCA Trade Payables Creditors (Cr)
Purchases ledger
Payables accounts (suppliers) (Cr)
Purchases returns day book
General ledger
PLCA Trade Payables Creditors (Dr)
Purchases returns account (Cr)
VAT account (Cr)
Purchases ledger
Payables accounts (suppliers) (Dr)
Cash book Cash received from customers or paid to supplieres
Cash book receipts (Dr)
Sales receipts (Dr)
Sales invoices (Dr)
Remittance advice notes (Dr)
Debit / credit card receipts (Dr)
Paying in slip (Dr)
Counterfoils (Dr)
BACS receipts (Dr)
Bank statements (Dr)
General ledger
Bank deposit (Cr)
Bank loan account (Cr)
Capital account (Cr)
Discounts received amount ( total from credit side) (Cr)
Income received amounts (Cr)
Sales ledger control account (Cr)
VAT account (Cr)
Sales ledger
Customers memorandum accounts ( Money received, discount allowed) (Cr)
Cash book payments (Cr)
Purchase receipts (Cr)
Purchase invoices (Cr)
Cheque counterfoils (Cr)
Debit / credit card payments (Cr)
Standing orders (Cr)
Direct debits (Cr)
Bank charges and interest (Cr)
BACS payments (Cr)
Bank statements (Cr)
General ledger
Bank deposit account (Dr)
Bank loan account (Dr)
Discount allowed (total from debit side) (Dr)
Drawings account (Dr)
Non-current asset account (Dr)
Purchases ledger control account (Dr)
VAT account (Dr)
Purchase ledger
Supplier memorandum accounts (money paid, discounts received) (Dr)
General ledger only use if solely a book of prime entry
Bank control account
Total of bank receipts (Dr)
Balance b/d
Balance c/d
Total of bank payments (Cr)
Petty cash book
General ledger
Purchases ledger control account (Dr)
VAT account (Dr)
Appropriate expenses account (Dr)
Postage account (Dr)
Stationery account (Dr)
Travel expenses account (Dr)
Petty cash book payments column (Receipts) (Cr)
Subsidiary Purchases Ledger memorandum account of individual Suppliers
Payables memorandum accounts (supplier) (Dr)
General ledger only used if solely a book of prime entry
Petty cash book control account
Total receipts (write individually) (Dr)
Total of payment figures added up (Cr)
Key
Yellow is books of prime entry
Purple are the ledgers
Blue means it's on the credit
Red means it's on the debit
Orange means only use it if it's solely a book of prime entry
The Journal
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