Special Journals Tutorial - Learn Bookkeeping & Accounting For Free | dwmbeancounter.com

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Special Journals Tutorial

So, you want to learn Bookkeeping ! Special Journals
The special journals tutorial and course introduces and explains what records are required to properly record and classify business transactions. Records discussed and explained include the General Ledger, Control Accounts, Special Journals, and Subsidiary Ledgers.

This tutorial assumes that you have a basic understanding of some accounting terminology, debits and credits, transaction analysis, and the general ledger and general journal. If not, please brush up and take my free So you want to learn Bookkeeping! Introductory Tutorial.

What's Covered ?

The Introduction
  • Describes the different types of Special Journals and their Purpose
  • Reviews Transactions and Analysis
  • Presents a Detailed Transaction Analysis Example/Exercise

Lesson 1 General Ledger, Control Accounts, Subsidiary Ledgers & Special Journals reviews the General Ledger and explains and discusses Control Accounts, Special Journals, and Subsidiary Ledgers.

Lesson 2 General Journal discusses the purpose of the General Journal, what information is recorded, and provides examples and illustrations of the types of entries that are normally recorded in this journal. Closing Entries are also discussed and how and why closing entries are prepared and posted.

Lesson 3 Cash Disbursements (Payments) & Purchases Journals discusses the purpose of these journals, what information is recorded, and provides examples and illustrations of the types of entries that are normally recorded in these journals.

Lesson 4 Cash Receipts & Sales Journals discusses the purpose of these journals, what information is recorded, and provides examples and illustrations of the types of entries that are normally recorded in these journals.

Lesson 5 Sales & Purchase Return Journals discusses the purpose of these journals, what information is recorded, and provides examples and illustrations of the types of entries that are normally recorded in these journals.

Lesson 6 Review Of Major Concepts provides an overview and review of bookkeeping and some useful charts, tables, sample worksheets, and reminders to use in your day to day bookkeeping tasks.


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