일반대장

General ledger
경리
주요개념
재무제표
관련직업
다음에 대한 시리즈 일부
회계
Early 19th-century German ledger
주요종류
주요개념
선택한 계정
회계기준
재무제표
경리
감사
사람과 조직
개발
부정행위

장부상에서는 명목대장으로도 알려진 일반대장은 미지급계정, 수취채권, 현금관리, 고정자산, 구매, 프로젝트 등 회계자료를 저널과 소제자로부터 게재하는 부기대장이다. 조직의 회계 차트에서 각 회계에 대해 장부계정이 생성되고, 수익, 비용, 자산, 부채, 자본 등의 회계 범주로 분류되며, 이러한 모든 회계처리의 회수를 일반원장이라고 한다. 일반대장은 조직을 위한 재무 및 비재무 데이터를 보유하고 있다.[1] 일반 장부의 각 계정은 하나 이상의 페이지로 구성된다. 조직의 재무상태표와 손익계산서는 모두 일반대장에 있는 수익과 비용계정 범주에서 도출된다.[2]

Terminology

The general ledger contains a page for all accounts in the chart of accounts[3] arranged by account categories. The general ledger is usually divided into at least seven main categories: assets, liabilities, owner's equity, revenue, expenses, gains and losses.[4] The main categories of the general ledger may be further subdivided into subledgers to include additional details of such accounts as cash, accounts receivable, accounts payable, etc.

The extraction of account balances is called a trial balance. The purpose of the trial balance is, at a preliminary stage of the financial statement preparation process, to ensure the equality of the total debits and credits.[5]

Process

Posting is the process of recording amounts as credits (right side), and amounts as debits (left side), in the pages of the general ledger. Additional columns to the right hold a running activity total (similar to a chequebook).[6]

The general ledger should include the date, description and balance or total amount for each account.

Because each bookkeeping entry debits one account and credits another account in an equal amount, the double-entry bookkeeping system helps ensure that the general ledger is always in balance, thus maintaining the accounting equation:

.[7][3]

The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.[8][citation needed]

In a manual or non-computerized system, the general ledger may be a large book. Organizations may instead employ one or more spreadsheets for their ledgers, including the general ledger, or may utilize specialized software to automate ledger entry and handling. When a business uses enterprise resource planning (ERP) software, a financial-features module produces subledgers and the general ledger, with entries drawn from a database that is shared with other processes managed through the ERP.

참조

  1. ^ "Accounting Term Concepts" (PDF). Retrieved 12 February 2017.[데드링크]
  2. ^ "National Curriculum Statement Accounting Guide Grade 10" (PDF). Retrieved 26 February 2017.[데드링크]
  3. ^ a b "Chapter 9.3 - General Ledger and Charts of Accounts". Accounting Scholar. Retrieved 28 February 2017.
  4. ^ "Inputs to Accounting".
  5. ^ "What is a Trial Balance?". Retrieved 5 March 2017.
  6. ^ "Posting to general ledger accounts" (PDF). Retrieved 26 February 2017.
  7. ^ 미그스와 미그스. Financial Accounting, Fourth Edition. 맥그로힐, 1983 페이지 19-20.
  8. ^ Whiteley, John. "Mr". Moncton Accountant John Whiteley CPA. Moncton Accountant John Whiteley CPA. Retrieved 3 July 2017.[영구적 데드링크]