GENERAL ACCOUNTING
General ledger
Source records (books of original entry)
- General Journal
- Cash Receipts Journal/Checks Register
- Cash Disbursements Journal
- Sales Journal/Invoices Register
- Purchases Journal/Voucher Register
- Payroll Register, Journal or Record
Subsidiary records
- Accounts Receivable ledger
- Accounts Payable ledger
- Furniture, Fixtures (Plant, Machinery) and Equipment ledger
- Expense ledgers
Trial Balance, “Work Sheet” analysis and Adjusted Trial Balance
Adjusting, closing and reversing entries
Post-closing Trial Balance
Financial statements and other accounting reports
Balance Sheet
Income Statement
Cash Flow Statement
Statements of Retained Earnings
Statements of Earnings Per Share
Footnotes
Management Discussion and Analysis
K1 and other SEC reports
Documentation of internal controls and procedures
(Sarbanes-Oxley Rule 404 internal reviews)
Other governmental, regulatory, special and
miscellaneous reports |
