About This Course

We should have a good understanding of debits and credits before this course and we have courses covering debits and credits. We can construct an accounting system where we record every financial transaction using debits and credits in a general journal, posting each journal entry to the general ledger, making the trial balance form the general ledger, and the financial statements from the trial balance. 

Special journals are typically used in a manual system but understanding them helps any system because it helps to see what components of an accounting system are necessary to all accounting systems, which components can be changed, and when changing the format of the system would be beneficial. Automated systems also often general useful reports in a similar format as the special journals. 

Subsidiary ledgers for accounts receivable and accounts payable are necessary for any system where we make sales on account and purchases on account. In other words, if we make sales and collect money at a later date, we will need to track who owes us money, and if we make purchases and pay at a later date, we will need to track who we owe money to. 

Who this course is for:

  • Accounting students
  • Business owner
  • Anyone who wants to learn accounting

Our Promise to You

By the end of this course, you will have learned special journals and subsidiary ledgers.

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Get started today and learn more about financial accounting on special journals and subsidiary ledgers.

Course Curriculum

Section 1 - Introduction
Special Journals Subsidiary Ledgers 00:00:00
Section 2 - Accounts Receivable Subsidiary Ledger
Accounts Receivable Subsidiary Ledger Overview 00:00:00
Accounts Receivable Subsidiary Ledger Explained 00:00:00
Accounts Receivable Subsidiary Ledger – Part 1 00:00:00
Accounts Receivable Subsidiary Ledger – Part 2 00:00:00
Multiple Choice Question 2 – Special Journals 00:00:00
Section 3 - Accounts Payable Subsidiary Ledger
Accounts Payable Subsidiary Ledger Overview 00:00:00
Accounts Payable Subsidiary Ledger 00:00:00
Accounts Payable Subsidiary Ledger – Part 1 00:00:00
Accounts Payable Subsidiary Ledger – Part 2 00:00:00
Multiple Choice Question 3 – Special Journals 00:00:00
Section 4 - Sales Journal
Sales Journal 00:00:00
Sales Journal Service Company 00:00:00
Worksheet – Sales Journal 00:00:00
Sales Journal Merchandising Company 00:00:00
Worksheet – Sales Journal Inventory 00:00:00
Multiple Choice Question 4 – Special Journals 00:00:00
Section 4 - Purchases Journal
Purchases Journal Overview 00:00:00
Purchases Journal Service Company 00:00:00
Worksheet Purchases Journal 00:00:00
Purchase Journal Merchandising Company 00:00:00
Worksheet – Purchases Journal Inventory 00:00:00
Multiple Choice Question 5 – Special Journals 00:00:00
Section 5 - Cash Receipts Journal
Cash Receipts Journal Overview 00:00:00
Cash Receipts Journal 00:00:00
Worksheet – Cash Receipts Journal 00:00:00
Multiple Choice Question 6 – Special Journals 00:00:00
Multiple Choice Question 1 – Special Journals 00:00:00
Section 6 - Cash Payments Journal
Cash Payments Journal Overview 00:00:00
Cash Payments Journal Service Company 00:00:00
Worksheet Cash Payment Journal 00:00:00
Multiple Choice Question 8 – Special Journals 00:00:00
Multiple Choice Question 7 – Special Journals 00:00:00
CPA Exam Part 1 00:00:00
Section 7 - Comprehensive Problem
Comprehensive Problem Overview 00:00:00
Comprehensive Problem Special Journals Part 1 00:00:00
Comprehensive Problem Special Journals Part 2 00:00:00
Comprehensive Problem Special Journals Part 3 00:00:00
Comprehensive Problem Special Journals Part 4 00:00:00
Comprehensive Problem Special Journals Part 5 – Adjusting Entries 00:00:00
Comprehensive Problem Special Journals Part 6 – Financial Statements 00:00:00
Comprehensive Problem Special Journals Part 7 – Closing Process 00:00:00
Section 8 - Definition Of Terms
Accounts Payable Ledger 00:00:00
Accounts Receivable Ledger 00:00:00
Cash Disbursements Journal 00:00:00
Check Register 00:00:00
Compatibility Principle 00:00:00
Controlling Account 00:00:00
Cost Benefit Principle 00:00:00
General Ledger 00:00:00
Purchase Requisition 00:00:00
Sales Journal 00:00:00
Subsidiary Ledger 00:00:00
Section 9 - Discussion Questions And Downloadable Materials
Discussion Question 1 00:00:00
Discussion Question 2 00:00:00
Discussion Question 3 00:00:00
Discussion Question 4 00:00:00
Discussion Question 5 00:00:00
Discussion Question 6 00:00:00
Downloadable Materials 00:00:00
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