HANDBOOK FOR ACCOUNTANTS - JOURNAL ENTRIES
GST HANDBOOK FOR ACCOUNTANTS JOURNAL ENTRIESPrepared by: CA. Venugopal GellaIntention:1.2.3.4.To Ease the AccountantVenugopal GellaTally screenshots are presented for educational purpose.No part of the document shall be construed as promotion of any Charteredperson/organisation.AccountantsThis is the V 1.0, and we update the document time to time.Tuesday, 25 July 2017
ContentsList of Ledgers to be created . 2Journal Entries in Books of accounting . 3Recording a journal voucher in tally . 7Create RCM Purchase Ledger . 7Accounting for RCM Transaction . 8Increase Tax Liablity . 9Increase Liability and Credit Jointly . 10Payment of Taxes . 11RCM Payment Voucher . 12Recording a journal voucher to raise liability for reverse charge . 13Reverse RCM Liability & Take Credit . 15Claim tax credit when the advance amount paid matches with the purchase value . 16Cancellation/Reversal of Payment Voucher . 19Purchase Returns under reverse charge . 20To record a debit note . 22Input Tax Credit. 24P&L and GST . 25Return for the Month of July, August & September due dates . 261Venu & VinayChartered Accountants
List of Ledgers to be CreatedThere is no defined rule of accounting for GST. These ledgers and entries are created to have bettercontrol and ease of reconciling with the books Electronic Registers maintained by GSTN. If multipleGSTIN Books are maintained in same entity additional ledgers may be created as per the need.Current AssetsInput CGST A/cInput SGST A/cInput IGST A/cInput CGST RCM A/cInput SGST RCM A/cInput IGST RCM A/cInput CGST URD A/cInput SGST URD A/cInput IGST URD A/cITC CGST Ledger A/cITC SGST Ledger A/cITC IGST Ledger A/cProvisional ITC CGST A/cProvisional ITC SGST A/cProvisional ITC IGST A/cElectronic Cash CGST Ledger A/cElectronic Cash SGST Ledger A/cElectronic Cash IGST Ledger A/cCash/ Bank A/cSales A/cLocal B2B sales A/cLocal B2C sales A/cInterstate B2B sales A/cInterstate B2C sales A/cDuties and taxes (current liabilities)9% Output CGST A/c*9% Output SGST A/c*18% Output IGST A/c*9% Output CGST (Advance) A/c9% Output SGST (Advance) A/c18% Output IGST (Advance) A/cCGST Advance A/cSGST Advance A/c9% Output CGST URD A/c(Liability)9% Output SGST URD A/c(Liability)18% Output IGST URD A/c(Liability)9% Output CGST RCM A/c(Liability)9% Output SGST RCM A/c(Liability)18% Output IGST RCM A/c(Liability)IGST Advance A/c*Note: Here only 18% GST rate isconsidered. Similar entries apply forother rates of taxes.Current LiabilityLiability Ledger CGST A/cLiability Ledger SGST A/cLiability Ledger IGST A/cDirect Expenses A/cDirect Expenses Registered A/cDirect Expenses Unregistered A/cIndirect Expenses A/cIndirect Expenses Registered A/cIndirect Expenses Unregistered A/cPurchase A/cLocal Purchase A/cInterstate Purchase A/cLocal RCM Purchases A/cInterstate RCM Purchases A/cURD Purchase A/cImport A/cLocal Composition Dealer Purchase A/cSundry Creditors (Group in tally)Creditors – RegisteredCreditors – UnregisteredInterstate Composition DealerPurchase A/cExempt & Nil rated Purchase A/cSundry Debtors2Creditors – Registered (ledger)Vendors A/c (registered)Vendors A/c (unregistered)DebtorsVenu & VinayChartered Accountants
Journal Entries in Books of accountingTransactionUnder GST (All values are sample number for understanding)Outward Supply-SalesLocal Sale – B2BInterstate SaleLocal Sale – B2CLExport (When GSTpayable)ExportLocal Sale – B2CSExempted / NILCredit Note – B2BCredit Note – B2CAdvance receipt(say in July) (A)Raising of Invoicein subsequentmonth (say inAugust) (B)Dr Debtors A/cCr Local B2B sales A/cCr 9% Output CGST A/cCr 9%Output SGST A/cDr Debtors A/cCr Interstate B2B sales A/cCr 18% Output IGST 000Dr Debtors A/cCr Local B2C sales A/cCr 9% Output CGST A/cCr 9% Output SGST A/cDr Debtors A/cDr IGST Refund Due A/c.Cr Sales (export) A/cCr 18% Output IGST A/cDr Debtors A/cCr Sales (export) A/c11,80,000Dr Debtors A/cCr Local B2C sales A/cCr 9% Output CGST A/cCr 9% Output SGST A/cDr Debtors A/cCr Exempted Sales A/c1,41,600Dr Local B2B sales A/cDr 9% Output CGST A/cDr 9% Output SGST A/cCr Debtors A/cDr Local B2C sales A/cDr 9% Output CGST A/cDr 9% Output SGST A/cCr Debtors A/cDr Cash/Bank A/cDr IGST Advance A/cCr Customer A/cCr 18% Output IGST (Advance) A/c1,20,00010,80010,800Dr Customer A/cCr Sales A/cCr 18% Output IGST A/c1,18,000Dr 18% Output IGST A/cCr IGST Advance A/cDr Cash/Bank A/cCr Customer A/c3Reporting in GSTR table2,00,00036,0001,25,000GSTR 1Table 4AeCommerce Transactionscan be an additional entryGSTR 1Table 4AGSTR 110,00,000Table 590,000 To report with state code90,000GSTR 1Table 6A2,00,000 With payment of Duty36,000GSTR 11,25,000Table 6AUnder LUT or Bond1,20,00010,80010,8001,50,0001,50,000GSTR 1Table 7AGSTR 1Table 8GSTR 1Table 9Adjustments to Past sales1,41,6001,20,00010,80010,800GSTR 1Table 10Adjustments to Past sales1,41,60010,0001,800GSTR 1Table 11A10,0001,8001,00,00018,0001,8001,8001,08,000GSTR 1Table 4AGSTR 1Table 11BNA1,08,000Venu & VinayChartered Accountants
Inward Supply-Purchases fromRegistered Dealer- Intra stateRegistered Dealer- Intra state(Not reflected insupplier i.e. GSTR1 mismatch case)Registered Dealer(Inter State)Dr Local Purchase A/cDr Input CGST A/cDr Input SGST A/cCr Vendor (registered) A/cDr Local Purchase A/cDr Input CGST A/cDr Input SGST A/cCr Vendor (registered) A/c1,00,0009,0009,000GSTR 2Table 31,18,00010,000900900GSTR 2Table 311,800Interstate Purchase A/c15,000Dr Input IGST A/c2,700Cr Vendor (registered)A/c17,700Inward Supply attracting Reverse charge mechanism:1) Notification No.8/2017-Central Tax (Rate) – Exemption from payment oftax under reverse charge on inward supplies from dealer who is/areunregistered dealers– Limit Amount 5,000/ day Exempted from Tax (within state only)2) Notification 4/2017-Central Tax (Rate)- List of goods on which Reversecharge is applicable3) Notification 13/2017-Central Tax (Rate) - List of goods on which Reversecharge is applicable(For better understanding RCM payable on URD is referred as URD only)Purchase fromDr URD Purchase A/c20,000UnregisteredCr Vendor (unregistered) A/c20,000Dealer (Day 1)Tax payable onDr Input CGST URD A/c1,800Reverse chargeDr Input SGST URD A/c1,800from above URDCr 9% Output CGST URD1,800purchase (Day 1)A/c(Liability)1,800Cr 9% Output SGST URDA/c(Liability)Purchase fromDr URD Purchase A/c4,500unregisteredCr Vendor (unregistered)A/c4,500dealer (Day 2)(As the amount doesn’t exceed5,000/day overall thus exempted)Legal serviceLegal Expenses A/c30,000received on whichCr Service Provider (registered)30,000tax is payable onA/creverse chargeTax payable onDr Input CGST RCM A/c2,700reverse ChargeDr Input SGST RCM A/c2,700Cr 9% Output CGST RCM2,700A/c(Liability)2,700Cr 9% Output SGST RCMA/c(Liability)CompositionDr Purchase50,000DealerCr Creditors50,000Expenses & Purchase of Capital GoodsIndirect Expenses4Dr Telephone Charges A/cDr Input CGST A/cDr Input SGST A/cCr Bank5,000450450GSTR 2Table 3GSTR 2Table 4BGSTR 2Table 4BGSTR 2Table 4BGSTR 2Table 4AGSTR 2Table 4AGSTR 2Table 7A/7BGSTR 2Table 35,900Venu & VinayChartered Accountants
Asset Purchase(Interstate)Dr Furniture A/cDr Input IGST A/cCr ABC furniture’s A/c40,0004,800Dr 9% Output CGST A/cDr 9% Output SGST A/cDr 18% Output IGST A/cCr Liability Ledger CGST A/cCr Liability Ledger SGST A/cCr Liability Ledger IGST A/c21,60021,60054,000GSTR 2Table 344,800Up on GSTR -1Transfer toLiability LedgerLiability ofadvance receiptLiability underRCM on URDLiability payableon RCM(CGST 10,800 10,800 B2B B2CSGST 10,800 10,800 B2B B2CIGST 18,000 36,000 )Dr 18% Output IGST (Advance) A/cCr Liability ledger IGST A/c21,60021,60054,0001,8001,800Dr 9% Output CGST URD A/c(Liability)Dr 9% Output SGST URD A/c(Liability)Cr Liability ledger CGST A/cCr Liability ledger SGST A/c1,8001,800Dr 9% Output CGST RCMA/c(Liability)Dr 9% Output SGST RCM A/c(Liability)Cr Liability ledger CGST A/cCr Liability ledger SGST A/c2,7002,700Dr ITC CGST Ledger A/cDr ITC SGST Ledger A/cDr ITC IGST Ledger A/cCr Input CGST A/cCr Input SGST A/cCr Input IGST A/c( CGST 9,000 450SGST 9,000 450IGST 2,700 4800)9,4509,4507,500Dr ITC CGST Ledger A/cDr ITC SGST Ledger A/cCr Input CGST URD A/cCr Input SGST URD A/c1,8001,800Dr ITC CGST Ledger A/cDr ITC SGST Ledger A/cCr Input CGST RCM A/cCr Input SGST RCM A/cProvisional ITC CGST A/cProvisional ITC SCGT A/cCr Input CGST A/cCr Input SGST A/c2,7002,7001,8001,8002,7002,700GSTR 1Adjustment entryTo be Auto populated inGSTR 3Part ATable 8GSTR 1Adjustment entryAuto populated in GSTR 3Table 8GSTR 1Adjustment entryAuto populated in GSTR 3Table 8GSTR 1Adjustment entryAuto populated in GSTR 3Table 8Up on GSTR -2Transfer to CreditLedgerCredit on URDpurchases onwhich tax is to bepaid on reversechargeTransfer to Crediton RCMpurchasesWhen ITCreflected in GSTR25GSTR 2Adjustment entry9,4509,4507,500GSTR 2Adjustment entry1,8001,800GSTR 2Adjustment entry2,7002,700900900GSTR 2Adjustment entry900900Venu & VinayChartered Accountants
On Payment of TaxesTransfer to cashledger under RCMon URDDr Electronic Cash CGST Ledger A/cDr Electronic Cash SGST Ledger A/cCr Bank1,8001,800Transfer to cashledger under RCMDr Electronic Cash CGST Ledger A/cDr Electronic Cash SGST Ledger A/cCr Bank2,7002,700Transfer to CashLedgerCash PaymentDr Electronic Cash CGST Ledger A/cDr Electronic Cash SGST Ledger A/cDr Electronic Cash IGST Ledger A/cCr Bank(CGST 26,100 – 9,450 -900SGST 26,100-9,450 -900IGST 55,800 – 7500)TDS / TCSDr Electronic Cash LedgerCr Govt / eCom Operator3,600GSTR 3Part BTable 125,400GSTR 3Part BTable 12GSTR 3Part BTable 126,7506,75048,30061,800-Up on GSTR -3Transfer ofLiability underRCM(URD)Dr Liability ledger CGST A/cDr Liability ledger SGST A/cCr Electronic Cash CGST Ledger A/cCr Electronic Cash SGST Ledger A/c1,8001,800Transfer ofLiability underRCMDr Liability ledger CGST A/cDr Liability ledger SGST A/cCr Electronic Cash CGST Ledger A/cCr Electronic Cash SGST Ledger A/c2,7002,700Transfer to CreditLedgerDr Liability Ledger CGST A/cDr Liability Ledger SGST A/cDr Liability Ledger IGST A/cCr ITC CGST Ledger A/cCr ITC SGST Ledger A/cCr ITC IGST Ledger A/cCr Provisional ITC CGST A/cCr Provisional ITC SGST A/cCr Electronic Cash CGST Ledger A/cCr Electronic Cash SGST Ledger A/cCr Electronic Cash IGST Ledger A/C21,60021,60055,800Adjustment entry1,8001,800Adjustment entry2,7002,700Adjustment entry13,95013,9507,5009009006,7506,75048,300{ CGST Liability 21,600SGST Liability 21,600IGST Liability 54,000 1,800 55,800 }{ITC CGST 9,450 1,800 2,700 13,950ITC CGST 9,450 1,800 2,700 13,950ITC CGST 7,500}6Venu & VinayChartered Accountants
Recording a journal voucher in tallyCreate RCM Purchase LedgerTo create a ledger for purchase of services under reverse charge1. Go to Gateway of Tally Accounts Info. Ledgers Create.2. Under - Purchase Accounts.3. Is GST Applicable? - Applicable.4. Set/alter GST details? - Yes. Nature of transaction - Purchase Taxable.Taxability - Taxable.Is reverse charge applicable? - Yes. Press F12: Configure and set Enable reverse chargecalculation? to Yes.Set the rate details.7Venu & VinayChartered Accountants
Accounting for RCM TransactionTo record a purchase entry1. Go to Gateway of Tally Accounting Vouchers Accounting Vouchers F9: Purchase.2. Enter the details as required.Link the bill reference of the payment voucher (by selecting Agst Ref in the Bill-wise Details screen) tothe purchase invoice, if you have made an advance payment.3. Press Ctrl A to save.8Venu & VinayChartered Accountants
Increase Tax LiabilityTo record a journal voucher to raise only the liability1. Go to Gateway of Tally Accounting Vouchers F7: Journal.2. Click J: Stat Adjustment.3. Select the options as shown below.4. Click F2: Date and change the voucher date as required.5. Debit the expense ledger or ledger grouped under Current Assets and credit the GST ledgers.6. Press Enter to save.9Venu & VinayChartered Accountants
Increase Liability and Credit JointlyTo record a journal voucher to raise liability and claim tax credit1. Go to Gateway of Tally Accounting Vouchers F7: Journal.2. Click J: Stat Adjustment.3. Select the options as shown below.4. Click F2: Date and change the voucher date as required.5. Debit and credit the GST ledgers with the same values.6. Press Enter to save.10Venu & VinayChartered Accountants
Payment of TaxesTo record a tax payment voucher1. Go to Gateway of Tally Accounting Vouchers F5: Payment.2. Click S: Stat Payment and enter the required details.Payment Type: Set the type of payment as Regular3. Account: Select the bank from which the payment will be made.4. Select the central and state tax ledgers.5. Provide GST details: Enable this option to enter the bank details.11Venu & VinayChartered Accountants
If the bank details are not available, you can enter them later in the Challan Reconciliation report.6. In the Bank Allocations screen, select the ledgers, enter the amount and provide the paymentdetails.7. Press Enter to save.RCM Payment VoucherWhen you make an advance payment for a taxable service under reverse charge, due to be received ona future date, you can record an advance payment voucher.To record an advance payment1. Go to Gateway of Tally Accounting Vouchers F5: Payment.2. Click V: Reverse Chrg. Adv. to mark the voucher for advance payment. The values entered inthis voucher are captured in GSTR-2 report.Note: Payment vouchers recorded without clicking V: Reverse Charge. Adv. will not have GSTimplications, and will form part of the Summary of Excluded Vouchers.3. In Account, select the bank from which the payment will be made.4. Select the party ledger, and enter the details in the Advance Payment Details screen.Note: To categorise and display the ledgers attracting reverse charge in the Advance PaymentDetails screen, set the option Enable reverse charge calculation? to Yes in theConfiguration screen of GST Details screen (displayed on enabling the option Set/alterGST details? in the stock item or ledger master).The tax type appears as integrated tax or central tax and state tax, based on the state selected forthe party ledger.5. Press Ctrl A to save the Advance Payment Details screen.6. Select the type of reference as Advance and enter the reference details in the Bill-wise Detailsscreen.7. Enter the details in the Bank Allocations screen.Press Enter to save.12Venu & VinayChartered Accountants
Recording a journal voucher to raise liability for reverse chargeWhen an advance payment is made for a service under reverse charge, the liability gets captured inthe GSTR-2 report.When you purchase classified as reverse charge, you have to raise the tax liability in your booksand then pay it to the department. You can record a journal voucher to raise this liability underreverse charge.To view the reverse charge amount in GSTR-2 Go to Gateway of Tally Display Statutory Reports GST GSTR-2.To record a journal voucher from GSTR-21. Click J: Stat Adjustment in GSTR-2 report.2. Select the options as shown below.3. Click F2: Date and change the voucher date as required. You can record a journal voucher to raisethe liability for each advance payment, or at the end of the month, record a voucher to raiseliability for all the advance payments made, against a particular party.13Venu & VinayChartered Accountants
4. Debit the expense ledger or ledger grouped under Current Assets and credit the GST ledgers.5. Press Enter to save.14Venu & VinayChartered Accountants
Reverse RCM Liability & Take CreditWhen you have made the advance payment in previous and created the purchase invoice in the periodcurrent period, you can view the transaction details in a report GSTR 2You can claim the tax paid on purchase of services under reverse charge as tax credit by recording ajournal voucher, and can view the tax credit claimed in GSTR-2.To view the tax liability under reverse charge in GSTR-21. Go to Gateway of Tally Display Statutory Reports GST GSTR-2. Thepurchase invoice values with the tax liability details.2. Click V: Default View and F1: Detailed to view the purchase invoice recorded in the currentperiod adjusted against the advance payment of the previous period.15Venu & VinayChartered Accountants
Claim tax credit when the advance amount paid matches with the purchase valueTo claim tax credit on the purchase of services under reverse charge1. Go to Gateway of Tally Accounting Vouchers F7: Journal.2. Click J: Stat Adjustment.3. Select the options as shown below.4. Debit the GST ledgers and enter the amount claimed as credit on purchase invoices recordedfor services under reverse charge.5. Credit the expense ledger or ledger grouped under Current Assets.Claim tax credit on the purchase of services under reverse charge when thepurchase value exceeds the advance amount paidExample: Consider the transactions recorded in the following sequence. On 5th July, an advance payment of 1,00,000 is made for purchase of service underreverse charge. To account for the GST liability, a journal voucher is recorded by crediting the GST ledgers,and debiting the tax on advance (Current Liabilities) ledger for 18,000. On 2nd August, a purchase invoice is recorded for 2,90,000 (attracting GST of 52,200) byadjusting the advance amount of 1,00,000. The tax liability on the balance amount of1,90,000 (purchase value 2,90,000 - advance amount 1,00,000) is 34,200.16Venu & VinayChartered Accountants
Now to raise the tax liability of 34,200 and claim tax credit for 52,200 record a journalvoucher.To record a journal voucher to raise a liability and account for tax credit in the same voucher1. Go to Gateway of Tally Accounting Vouchers F7: Journal.2. Click J: Stat Adjustment.3. Select the options as shown below.4. Debit the GST ledgers and enter the total tax credit available on the purchase invoice.5. Credit the GST ledgers and enter the amount of tax liability to be raised on the purchasevalue after deducting the advance payment.6. Credit the expense ledgers or ledger grouped under Current Assets.17Venu & VinayChartered Accountants
To view the tax credit claimed on reverse charge liability in GSTR-21. Go to Gateway of Tally Display Statutory Reports GST GSTR-2.2. Click V: Default View and F1: Detailed to view the journal voucher recorded to reverse the taxliability raised on advance payments.18Venu & VinayChartered Accountants
Cancellation/Reversal of Payment VoucherIf you cancel a purchase order after advance payment made for a service under reverse charge, you canreverse the liability on cancellation of purchase.If the order cancellation is done in the same month, you need to exclude the advance paymentvoucher from GSTR-2. Otherwise, reverse the liability on cancellation.To exclude an advance payment voucher from GSTR-21.2.3.4.5.Go to Gateway of Tally Display Statutory Reports GST GSTR-2.Select Included in returns and press Enter.Select Advance Payment and press Enter.Select the receipt voucher and click X: Exclude Vouchers.Click Yes for the message Do you want to exclude this voucher?To reverse the liability on cancellation of purchase1. Click J: Stat Adjustment in GSTR-2 report or from the Accounting Vouchers F7: Journal.2. Select the options as shown below.3. Debit the GST ledgers and credit the expense ledger or ledger grouped under Current Assets.19Venu & VinayChartered Accountants
Purchase Returns under reverse chargeConsider a purchase invoice recorded for services as shown below:The tax liability gets calculated and displayed in the Tax Analysis screen (click A: Tax Analysis in theabove purchase invoice) as shown below:20Venu & VinayChartered Accountants
Record a journal voucher to raise the liability and claim credit on the tax calculated in the Tax Analysisscreen of the above purchase invoice, as shown below:When the purchase returns happens, record a debit note to reverse the transaction.21Venu & VinayChartered Accountants
To record a debit note Go to Gateway of Tally Accounting Vouchers Ctrl F9.The tax liability gets calculated and displayed in the Tax Analysis screen (click A: Tax Analysis inthe above debit note) as shown below:Record a journal voucher to reverse the liability and tax credit claimed.To record a journal voucher to reverse the tax liability and input tax credit1. Click J: Stat Adjustment in GSTR-2 report or from the Accounting Vouchers F7: Journal.22Venu & VinayChartered Accountants
2. Select the options as shown below.3. Debit and credit the GST ledgers with the same tax values as shown below:23Venu & VinayChartered Accountants
Input Tax CreditInput tax credit – Set-off (Allowed)Input tax credit – Set-off (Preference hierarchy)24Venu & VinayChartered Accountants
P&L and GSTa)Every payment/expense (Revenue or Capital) will suffer GST, except few exceptions listedbelow.a. Taxes to be paid to Supplier if registered, who then pays to Govtb. Taxes to be paid directly to govt if bought from unregistered Dealer. With a limitedexception given below.b)Payments made above Rs. 5000 per day, are paid with GST.In other words, if you are dealing with unregistered suppliers and making payments above Rs.5,000, you have to pay GST under reverse charge mechanism (RCM).Exceptions to above:1) Salary and wages2) Electricity charges3) Interest4) Car fuel5) Government FeesInclusions (on which payment is to be made):i) Rentii) Commission paymentsiii) Printing and stationeryiv) Repairs and Maintenancev) Office Maintenancevi) Vehicle maintenancevii) Computer maintenanceviii) Legal Feesix) Consultancy Feesx) Professional Feesxi) Audit Feesxii) Labour chargesxiii) Freight and transportation expensesxiv) Gift expensesxv) Business promotion expensesxvi) Advertisement etc.25Venu & VinayChartered Accountants
Return for the Month of July, August & September duedatesFiling of Returns for the month July & AugustMonthGSTR 3B Simplified returns (Paytax)20th August20th SeptemberJulyAugustANDMonthGSTR 1GSTR 2AGSTR 2July5th SeptemberAuto Populated10th SeptemberAugust20th SeptemberAuto Populated25th SeptemberSeptember10th OctoberAuto Populated15th October YouUploaddetails ofoutwardsupply on10th ofsubsequent monthGSTR-1GSTR-2A YourPurchaseswill beautopopulatedfrom 11th You canAdd /Modifiy /deleterecordsafterverifyingPurchaseRegisterand filethe returnby 15thGSTR berGSTR-1AGSTR-2 Corrections in FormGSTR2 by yourCustomerswill beappear You canaccept /reject by17thGSRT 3- Autopopulatedreturn willbeavailableforsubmissionalong withthepaymenton 20thGSTR-3*** END OF THE DOCUMENT ***Our views expressed herein are based on our general understandings of the Accounting Rules. Sole intentionto educate and ease accountants in GST Complexities. Basis suggestions received from readers we keepupdating the document periodically. No assurance is given that the revenue authorities / courts will concurwith the views expressed herein. Our views are based on the existing provisions of law and its interpretation,which are subject to change from time to time. We do not assume responsibility to update the viewsconsequent to such changes. The views are exclusively for educational purpose and any correction you feelnecessary please write to venu@vnv.ca, prarthana@vnv.caVer 1.026Venu & VinayChartered Accountants
2. Tally screenshots are presented for educational purpose. 3. No part of the document shall be construed as promotion of any person/organisation. 4. This is the V 1.0, and we update the document time to time. Tuesday, 25 July 2017 Venugopal Gella Chartered A
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10 tips och tricks för att lyckas med ert sap-projekt 20 SAPSANYTT 2/2015 De flesta projektledare känner säkert till Cobb’s paradox. Martin Cobb verkade som CIO för sekretariatet för Treasury Board of Canada 1995 då han ställde frågan
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CHAPTER 2 Analyzing Transactions PE 2-1A 1. Debit and credit entries (c), normal debit balance 2. Credit entries only (b), normal credit balance 3. Credit entries only (b), normal credit balance 4. Debit entries only (a), normal debit balance 5. Credit entries only (b), normal credit balance 6. Debit and credit entries (c), normal credit balance
While most entries are generated automatically in QuickBooks from writing checks, entered deposits, receiving payments, etc., there are a few times why you need to do some of your own accounting using journal entries. Example of when we use journal entries: To set up opening balances in accounts. To reassign accounts.
