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World of Games: A Manual Practice

World of Games: A Manual Practice

Wendy Pabst

ISBN: 978-0-730-32118-7

Jan 2015

88 pages

Select type: Paperback

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World of Games is a manual accounting practice set. This practice set provides experience in manually recording and posting a variety of business transactions common to small businesses, so that students gain an understanding of the flow of data in an accounting system. Many of these processes are out-of-sight in a computerised accounting system.
CHAPTER 1 Introduction
Business background: World of Games
Accounting system information
Accounting procedures
Account balances
CHAPTER 2 Source Documents — June 2015
General Journal
Sales Journal
Purchases Journal
Cash Payments Journal
Cash Receipts Journal
Subsidiary Ledgers        
Accounts Receivable Ledger
Accounts Payable Ledger
General Ledger — T Format
General Ledger — Running Balance Format
Schedules of Subsidiary Ledgers
Income Statement
Balance Sheet
Post-Closing Trial Balance
APPENDIX 1 An introduction to the GST
APPENDIX 2 Glossary of source documents