The Gender Ledger Cycle

The Gender Ledger Cycle

Ashutosh Deshmukh (Penn State University - Erie, USA)
DOI: 10.4018/978-1-59140-738-6.ch008
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Abstract

The general ledger cycle consists of posting of entries from special journals, subsidiary ledgers, and general journal to general ledger; as well as generating financial, managerial and special reports. Accounting transactions are first recorded in special and general journals from source documents and posted to subsidiary and general ledgers. At the end of the accounting period, an unadjusted trial balance is prepared. Then adjusting entries are made based on information from the controller and treasurer. The general ledger can then be used to generate required reports. Once the financial statements are finalized, accounting books are closed via closing entries, and a post-closing trial balance is prepared. The traditional use of a general ledger has been for generating financial reports for investors. Every student of accounting knows this.

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Dedication
Table of Contents
Preface
Ashutosh Deshmukh
Acknowledgments
Chapter 1
Ashutosh Deshmukh
The term digital refers to digits or numbers; however, in the computer science lexicon this term refers to the representation of information in 0s... Sample PDF
A Framework for Digital Accounting
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Chapter 2
Ashutosh Deshmukh
In the late 1950s and early 1960s, mega corporations of the day began to handle data that rivaled government requirements. This data could not be... Sample PDF
The Evolution of Accounting Software
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Chapter 3
Ashutosh Deshmukh
The Internet spins a vast web of information across the globe. Data and information flow freely — available to anyone for learning, understanding... Sample PDF
The XML-Based Web Languages and Accounting
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Chapter 4
Ashutosh Deshmukh
Before the dawn of the computer age, intra- and inter-business activities, especially purchasing and selling of products and services, were... Sample PDF
Electronic Data Interchange
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Chapter 5
The Revenue Cycle  (pages 131-189)
Ashutosh Deshmukh
The revenue cycle deals with the delivery of products or services to customers and consequent collection of cash from customers. The standard... Sample PDF
The Revenue Cycle
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Chapter 6
The Expenditure Cycle  (pages 190-229)
Ashutosh Deshmukh
The expenditure cycle consists of the ordering of goods and services from suppliers and consequent payments to the suppliers. The generic... Sample PDF
The Expenditure Cycle
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Chapter 7
The Conversation Cycle  (pages 230-259)
Ashutosh Deshmukh
The conversion cycle spans a range of activities — product design, production planning and control, and cost accounting. Product design is a... Sample PDF
The Conversation Cycle
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Chapter 8
The Gender Ledger Cycle  (pages 260-292)
Ashutosh Deshmukh
The general ledger cycle consists of posting of entries from special journals, subsidiary ledgers, and general journal to general ledger; as well as... Sample PDF
The Gender Ledger Cycle
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Chapter 9
Ashutosh Deshmukh
A dominant trend in information technology is the convergence of different software functionalities. Even after the dot-com bust or, perhaps because... Sample PDF
Financial Management, Strategic Management and Digital Accounting
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Chapter 10
Ashutosh Deshmukh
Internal controls have existed since the dawn of business activities. Internal controls are basically systems of checks and balances. The purpose is... Sample PDF
Controls, Security, and Audit in Online Digital Accounting
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About the Author