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1、国际会计学,1,国际会计学,国际会计学,2,Contents The role of source documentsThe need for books of prime entrySales and purchase day booksCash bookPetty cash,Part C Source, records and books of prime entry,国际会计学,3,Types of source documentsBusiness transactions are recorded on source documents. Examples: Quotation. A
2、business makes a written offer to a customer to produce or deliver goods or services for a certain amount of money.Sales order. A customer writes out or signs an order for goods or services he requires.Purchase order. A business orders from another business goods or services, such as material suppli
3、es.Goods received note. A list of goods that a business has received from a supplier.,The role of source documents,国际会计学,4,Goods despatched note. A list of goods that a business has sent out to a customer.Invoice. Statement. A document sent out by a supplier to a customer listing all invoices, credi
4、t notes and payments received from the customer.Credit note. A document sent by a supplier to a customer in respect of goods returned or overpayments made by the customer.Debit note. A document sent by a customer to a supplier in respect of goods returned or overpayments made by the customer.Remitta
5、nce advice. A document sent with a payment, detailing which invoices are being paid and which credit notes offset.Receipt. A written confirmation that money has been paid.,国际会计学,5,InvoicesIn a business, the supplier send out an invoice to the customer. The details on the invoice should match the det
6、ails on the sales order.The customers receives an invoice from the supplier. The details on the invoice should match the details on the purchase order.The invoice is often produced on multi-part stationery.Information on the invoiceName and address of the seller and the purchaserDate of the saleDesc
7、ription of what is being soldQuantity and unit price of what has been soldDetails of trade discount, if anyTotal amount of the invoice including details any of sales taxSometimes, the date by which payment is due, and other terms of saleUses of multi-part invoicesTo copy to customer as a request for
8、 paymentSecond copy to accounts department to match to eventual paymentThird copy to ware house to generate a despatch of goods, as evidenced by a goods despatched noteFourth copy stapled to sales order and kept in sales department as a record of sales,国际会计学,6,The credit noteA credit note is a docum
9、ent relating to returned goods or refunds when a customer has been overcharged. It can be regarded as a negative invoice.A credit note is sometimes printed in red to distinguish it from an invoice. Otherwise, it will be made out in much the same way as an invoice, but with less detail and Credit Not
10、e Number instead of Invoice Number.Example:China Supplies sent out an invoice for 20 dinner plates, but the typist accidentally typed in a total at $162.10, instead of $62.10. The china shop has been overcharged by $100. What is China Supplies to do?The China Supplies can send out a credit note.,国际会
11、计学,7,Goods received notes(GRNs) record a receipt of goods, most commonly in a warehouse. They may be used in addition to suppliers advice notes. Often the accounts department will require to see the relevant GRN before paying a suppliers invoice. Even where GRNs not routinely used, the details of a
12、consignment from a supplier which arrives without an advice note must always be recorded.,国际会计学,8,The need for books of prime entry,Books of prime entry are books in which we first record transactions.The main books of prime entry are:Sale day bookPurchase day bookSales return day bookPurchase retur
13、ns day bookJournalCash bookPetty cash book,国际会计学,9,The sales day bookThe sales day book is the book of prime entry for credit sales.,Sales and purchase day books,国际会计学,10,Most businesses analyse their sales. For example, this business sells boots and shoes.Then the sales day book might look like thi
14、s.,国际会计学,11,Sales and purchase day books(contin),The purchase day bookThe purchase day book is the book of prime entry for credit purchases.,There is no invoice number column, because the purchase day book records other peoples invoices, which have all sorts of different numbers.,国际会计学,12,The sales
15、returns day bookThe sales returns day book is the book of prime entry for credit notes raised.,Sales and purchase day books(contin),Where a business has very few sales returns, it may record a credit note as a negative entry in the sales day book.,国际会计学,13,The purchase returns day bookThe purchase r
16、eturns day book is the book of prime entry for credit notes received from suppliers.,Sales and purchase day books(contin),A business with very few purchase returns may record a credit note received as a negative entry in the purchase day book.,国际会计学,14,The cash bookThe cash book is the book of prime
17、 entry for cash receipts and payments.It may be a manual record or a computer file. It is also a day book.Example: Cash bookAt the beginning of 1September, Robin Plenty had $900 in the bank.During 1 September 207, Robin Plenty had the following receipts and payments.,Cash book,国际会计学,15,Cash sale: re
18、ceipt of $80Payment from credit customer Hay $400 less discount allowed $20Payment from credit customer Been $720Payment from credit customer Seed $150 less discount allowed $10Cheque received for cash to provide a short-term loan from Len Dinger $1,800Second cash sale: receipt of $150Cash received
19、for sale of machine $200Payment to supplier Kew $120Payment to supplier Hara $310Payment of telephone bill $400Payment of gas bill $280$100 in cash withdrawn from bank for petty cashPayment of $1,500 to Hess for new plant and machinery,国际会计学,16,* b/d = brought down(ie brought forward),国际会计学,17,国际会计学
20、,18,With analysis columns completed, the cash book given in the example above might look as follow:,国际会计学,19,国际会计学,20,Cash book(contin),Bank statementWeekly or monthly, a business will receive a bank statement. Bank statement should be used to check that the amount shown as a balance in the cash boo
21、k agrees with the amount on the bank statement, and that no cash has going missing.,国际会计学,21,What is petty cash?Most business keep a small amount of cash on the premises to make occasion small payments in cash, eg staff refreshments, postage stamps, to pay the office cleaner, etc. This is often call
22、ed the cash float or petty cash account. Security of petty cashKeeping cash(even in small amounts) on the premises is a security risk. Therefore a petty cash system is usually subject to strict controls.Payment is only made in respect of authorised claims.All claims are supported by evidence.,Petty
23、cash,国际会计学,22,Authorisation An employee must complete a petty cash voucher detailing the expenses claimed. Usually receipts must be attached to the voucher. The completed voucher then needs to be signed by the employees manager to authorise payment.EvidenceAll petty cash vouchers must have receipts
24、for the expenditure attached, as evidence that the employee has really incurred that cost.,国际会计学,23,The petty cash bookA petty cash book is a cash book for small payments.,Petty cash(contin),国际会计学,24,Imprest systemUnder what is called the imprest system, the amount of money in petty cash is kept at
25、an agreed sum or float(say $250). This is called the imprest amount. Expense items are recorded on vouchers as they occur, so that at any time:,Petty cash(contin),The total float is made up regularly (to $250, or whatever the imprest amount is) by means of a cash payment from the bank account into p
26、etty cash. The amount of the top-up into petty cash will be the total of the voucher payments since the previous top-up.,国际会计学,25,Example: petty cash and the imprest systemDEF operates an imprest system for petty cash. During February 209, the following petty cash transactions took place.,The amount remaining in petty cash at the end of the month was $93.50. What is the imprest amount?The solution is $150.,