A few days ago
greenmonkey

what are the components of accounting?

what are the components of accounting?

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A few days ago
Caffeine Jesus

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Think of the accounting system as a wheel whose hub is the general ledger (G/L). Feeding the hub information are the spokes of the wheel. These include

1-Accounts receivable

2-Accounts payable

3-Order entry

4-Inventory control

5-Cost accounting

6-Payroll

7-Fixed assets accounting

These modules are ledgers themselves. We call them subledgers. Each contains the detailed entries of its specific field, such as accounts receivable. The subledgers summarize the entries, then send the summary up to the general ledger. For example, each day the receivables subledger records all credit sales and payments received. The transactions net together then go up to the G/L to increase or decrease A/R, increase cash and decrease inventory.

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