Accounting Ledgers

所在平台: Udemy

课程主页: https://www.udemy.com/course/accounting-ledgers/

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课程名称:会计分类账 课程概述:在本视频课程中,您将学习如何在会计中创建分类账。分类账是一本记录所有与业务相关交易的书籍。每当商人开始经营时,他们都会有销售、采购和业务支出。他们还会为业务筹集资金,申请银行贷款,投资于设备或进行存款等。每一项影响业务的内容都会在会计中创建相应的分类账,例如销售分类账、采购分类账、费用分类账、资本分类账、银行贷款分类账、设备投资分类账、现金分类账和银行分类账等。 在记录完日记账后,相关内容会被过账至分类账。所有分类账的余额集中在一个地方,称为试算表,之后用于编制主要财务报表,如利润表和资产负债表。您将通过本系列课程学习如何从资产负债表的角度创建会计分类账,首先了解如何编制利润表和资产负债表,然后再学习如何根据这些内容创建分类账,以便以通俗易懂的方式理解分类账的创建。一旦学生掌握了基于资产负债表的方法创建分类账,我们还将学习如何以“T型格式”准备分类账。让我们通过资产负债表的方式来学习会计中的分类账创建。

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In this video you will learn how to create Ledgers in accounting.Ledger is a book where all business related transactions are store.Whenever businessman starts business he or she have sales, purchases, expenses for the business. He or she also raises capital for the business, takes bank loans , makes investment in plant & machinery or investment in deposits etc.For each and every item affecting business ledger is created in accounting.Example of Ledger is Sales Ledger, Purchase Ledger, Expense Ledger, Capital Ledger, Bank Loan Ledger, Plant & Machinery Ledger , Investment Ledger , Cash Ledger, Bank Ledger etc.After Passing Journal Entry same is posted in Ledger and all this ledger balances are kept at one place called as a trial balance which is later used to prepare main financials like Profit & Loss account and Balance Sheet.You will learn through this series how to create accounting ledger from balance sheet approach means first you will learn how profit & loss account and Balance Sheet is prepared and how to create ledgers from that so that ledger creation can be understood in layman language. We will also learn how to prepare ledgers in 'T Format' once students learn how to create ledgers based on balance sheet approach.Lets learn ledger creation in accounting with balance sheet approach.

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