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The sales journal is used to record all of the company sales on credit. Most often these sales are made up of inventory sales or other merchandise sales. Notice that only credit sales of inventory and merchandise items are recorded in the sales journal. Cash sales of inventory are recorded in the cash receipts journal.
In double-entry bookkeeping, a sale of merchandise is recorded in the general journal as a debit to cash or accounts receivable and a credit to the sales account. [3] The amount recorded is the actual monetary value of the transaction, not the list price of the merchandise. A discount from list price might be noted if it applies to the sale.
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
Tata Consultancy Services (TCS) is an Indian multinational technology company specializing in information technology services and consulting. Headquartered in Mumbai , it is a part of the Tata Group and operates in 150 locations across 46 countries. [ 4 ]
It can also merge files, create new files from existing files, and move pages between files; Adobe Reader: Adobe Systems's reader which is also available for Macintosh; Safari plug-in available; Skim, an open-source (BSD licence) PDF reader and note-taker for macOS; Foxit Reader: Proprietary, freeware. Allows users to add elements to PDFs (e.g ...
Creates a <br /> delimited collection of items. Primarily for use in infoboxes, it only adds the <br /> tags where needed. Template parameters [Edit template data] Parameter Description Type Status First item 1 First item, may be null String optional Second item 2 Second item, many more items can be added String optional See also {{ comma separated entries }} {{ space separated entries ...
Theoretical Computer Science (TCS) is a computer science journal published by Elsevier, started in 1975 and covering theoretical computer science. The journal publishes 52 issues a year. It is abstracted and indexed by Scopus and the Science Citation Index. According to the Journal Citation Reports, its 2020 impact factor is 0.827. [1]
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