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This tutoring session explains the general journal, journal entries and recording journal entries. It teaches you how to think-through accounting transactions. You will learn how to write a transaction (record a transaction) and understand the various columns of the journal (Date column, Account Titles and Explanation column, PR column, Folio column, Debit and Credit columns). The basis of accounting is journalizing transactions (entering transactions). You will even learn compound journal entries. See the subjects covered in this session, below:
(Click on SESSION SAMPLE above to see a sample of session two.)
Explains what these words really mean.
Gives you a list of transactions statements and what to think when you read the transaction; also helps you in deciding which accounts are affected. Also helps you to understand why it effected the account in the way that it did.
Explains how using all that we have gone over so far, to determine how to make the correct journal entry.
Shows how to break up a transaction.
A walk-through of some common transactions worked out.