회계 흐름의 모든 것 Journal, Ledger, Trial balance, P/L, B/S

What is Accounting? Record, classify, and summarize the financial data into meaningful format i.e P/L, B/S Accounting Process [ Record – Classify – Summarize] 1. Source document – any evidence that prove financial or economic events has taken place, i.e, bills, voucher, invoices 2. Journal – based on the source documents, make entries Posting: The process of transferring the debit and credit fro..

원문링크 : 회계 흐름의 모든 것 Journal, Ledger, Trial balance, P/L, B/S