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Accounting
Updated: 9/8/2020
Accounting
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Storyboard Text

  • Hello {Participant}. My name is Charles and I'm the Senior Accountant for {The Summit}. The owner, Mr St-Pierre wanted to give students a chance to learn accounting in an organisation, which is why we’ve hired you in our new internship program. During your time here, you will learn about the accounting cycle by helping to manage some of our company’s accounting tasks.
  • First of all, I would like to introduce you to the company. Jérôme St-Pierre is passionate about climbing. Two years ago, he decided to found his own company. {The Summit} manages climbing tours and sells climbing equipment
  • Let's start looking at the accounting cycle and how it's integrated in {The Summit}.
  • Let's start by looking at some initial key concepts of the accounting cycle. Firstly, here is the chart of accounts. I encourage you to click to see the complete list
  • 1000 - Cash1010 - Acc Recievable1030 - Supplies
  • At anytime you can consult the chart of accounts. Now let's start looking at the Source documents.
  • - Source documents
  • - chart of accounts
  • Next up are the journals where those Source documents need to be recorded. Let's have an overview of them and then start working.
  • - Purchase journal
  • - Cash payment journal
  • - Sales journal
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