كتاب المحاسبة الحادي عشر قطر فصل ثاني 2024 pdf

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Prepare journals accurately
Because we are already familiar with cash books, the first journals we prepare will be our cash journals - Cash Receipts and Cash Payments.
Before we go any further, we need to redefine 'cash. For banking purposes, we made a distinction between cash and cheques and debit/credit cards. For accounting pur- poses, cash will now be defined as notes, coins, cheques, debit/credit card vouchers, EFTPOS and electronic funds transfers.
A Cash Receipts Journal will record all those transactions that result in the receipt of cash from any of the sources mentioned above.
The source documents that provide evidence for the receipt of cash will be receipts, cash register summaries, EFTPOS sales, EFT summaries and the bank statement.

Analysis columns can be used with journals. These provide information to the busi- ness owner about the different sources of receipts, eg a home maintenance business operator may decide to have columns for carpentry, painting, tiling, plumbing etc. This enables the owner to determine where the major income streams are coming from and which ones are not performing as well.
Before we look at preparing the cash receipts journal, we need to think about the impact of GST. Until this point, we have not considered GST. However, our accounting records must show the GST received and paid.
Let's look at the following example. We sell goods to a customer for cash for $110.

Το calculate the GST component, we divide by 11. The sale of $110 is made up of $10 GST and $100 sales. We will have to send the $10 GST to the government.
Therefore, our accounting system needs to be able to record these figures.
The Cash Receipts Journal for a GST registered home maintenance business could have the following headings.