「How to Proceed in Journals」

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Content

How to Proceed in Journals

  • Chapter 1 Basics of journals
    • 1. Concept
    • 2. Sum of journals and financial statements
  • Chapter 2 B/S and journals
    • 1. Structure of B/S
    • 2. Cash and capital
    • 3. Merchandise and short-term loan
    • 4. Building, land and long-term loan
  • Chapter 3 P/L and journals
    • 1. Structure of P/L
    • 2. Sales, cost of sales and net profit
    • 3. Accounts receivable, sales and advertising expenses

(*) For e-Learning, please refer to Corporate Discount as well.

Summary

Journal, when you try to memorize the rules, it is hard to remember, because you do not know the meaning, and is often not applied. Shortcut to master it and moreover, to be able to properly consider yourself remembering the journals, it is necessary to understand its original meaning.

To do so, in conjunction with the balance sheet and income statement, and what happens, what the change where it is or what makes sense, and that perspective is important.

Audience

new staff at accounting and finance divisions

Introduction

Rules and understand financial statements
The cost of sales based on the concept of conflict law, B / S and journals, the relationship between P / L, with a CG explained that the point of understanding. Look even if financial statements are ideal for people without knowledge of these journals.

Last modified

2010.12

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Last updated 05/17/2012 |

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