Читать книгу Reading Financial Reports For Dummies - Lita Epstein - Страница 80

Every transaction a company makes during the year eventually finds its way into the general ledger. Although companies often use the general ledger just for a summary of what happens in each of their accounts, some companies include details about specific transactions in their subledgers. For example, accounts receivable is likely summarized in the general ledger by just using the end-of-month totals for outstanding customer accounts. The actual detail of the transactions that take place during the month involving accounts receivable are in an accounts receivable subledger. In addition, accounting records show details for each customer, including what the customers bought and how much they still owe.

To help you become familiar with the types of accounts in the Chart of Accounts and the types of transactions in those accounts, I review the most common accounts in this section in the order in which you're most likely to read them in a financial report, but keep in mind your company may use a different numbering system.