التقييد في اليومية العامة و الترحيل
لدفتر الاستاذ العام


In This Chapter:


✔ Introduction
مقدمة
✔ The Journal
اليومية العامة
✔ Journalizing
التقييد في اليومية العامة
✔ Posting
الترحيل لدفتر الاستاذ
✔ Summary
الخلاصة
✔ Solved Problems
مشاكل محلولة








Introduction


In the السابق preceding chapters, we درسنا discussed the nature of business transactions and the طريقة manner in which they are analyzed and classified.
The primary التأكيد emphasis was the “why” rather than the “how” of accounting operations; we كان هدفنا aimed at an understanding of the reason for making the entry in a خاص particular way.
We showed the effects of transactions by making entries in T accounts.
في الفصل السايق درسنا طبيعة العمليات التجارية المحاسبية و طريقة تحليلها و تبويبها.
والتركيز كان علي فهم سبب ادخال البيانات بهذة الطريقة.
و وضحنا التاثير العمليات بالادخال للحسابات كحرف T .


However, these entries do not provide the necessary data for a particular transaction, nor do they provide a زمني مرتب زمنيا chronological record of transactions.
و مع ذالك هذة الطريقة في الادخال لا تقدم البيانات الضرورية الازمة للعمليات الخاصة بل و لا تمكن من التسجيل الزمني للعمليات.
The missing information is يزود/ يعوض furnished by the use of an accounting form known as the journal.
هذا النقص في المعلومات يعوض باستخدام ما يعرف باليومية العامة.


The Journal


The journal, or day book, is the book of original entry for accounting data.
Afterward, the data is transferred or posted to the ledger, the book of لاحق subsequent or ثانوي secondary entry.
دفتر اليومية العامة هو الدفتر الاساسي لتسجيل البيانات المحاسبية ثم بعد ذالك ترحل و ترسل البيانات الي دفتر الاستاذ العام الذي يعتبر دفتر لاحق علي اليومية العامة.


The المختلفة various transactions are تثبت بواسطة evidenced by sales tickets, purchase invoices, كعب الشيك check stubs, and so on.
العمليات المختلفة تثنت بواسطة : تذاكر المبيعات / فواتير الشراء / كعب الشيك و هكذا.
علي اساس On the basis of هذا الدليل this evidence, the transactions are entered in ترتيب زمني chronological order in the journal. The process is called journalizing.
A number of different journals may be used in a business. For our purposes, they may be grouped into general journals and متخصص specialized journals.
علي اساس هذات الدليل يتم ادخال العمليات بترتيب زمني في اليومية العامة و هذة العملية تسمي التقييد في اليومية العامة.
هناك عدد من اليوميات التي قد تستخدم و هذة اليوميات قد تجمع مع بعض في يومية كبيرة أو عمل يوميات متخصصة.


The النموذج الاخير latter type, which are used in businesses with a large number of متسم بالتكرار/ تكراري repetitive transactions, are described in Chapter 6. To illustrate journalizing, we here use the general journal, whose standard form is shown below.













Journalizing
We describe the entries in the general journal according to the numbering in the table above:


1. Date. The year, month, and day of the first entry are written in the date column. The year and month do not have to be repeated for the additional entries until a new month occurs or a new page is needed.


2. Description. The account title to be debited is entered on the first line, next to the date column. The name of the account to be credited is entered on the line below and indented.


3. P.R. (Posting Reference). Nothing is entered in this column until the particular entry is posted, that is, until the amounts are transferred to the related ledger accounts. The posting process will be described in the next section.


4. Debit. The debit amount for each account is entered in this column. Generally, there is only one item, but there could be two or more separate items.


5. Credit. The credit amount for each account is entered in this column. Here again, there is generally only one account, but there could be two or more accounts involved with different amounts.


6. Explanation. A brief description of the transaction is usually made on the line below the credit. Generally, a blank line is left between the explanation and the next entry.
Posting


The process of transferring information from the journal to the ledger for the purpose of summarizing is called posting and is ordinarily carried out in the following steps:


1. Record the amount and date. The date and the amounts of the debits and credits are entered in the appropriate accounts.


2. Record the posting reference in the account. The number of the journal page is entered in the account