2/21/25
Terminology #4 • Double-entry accounting system – recording the dual effect of transaction in appropriate accounts
• Debit (Dr.) – left (positive) • Credit (Cr.) – right (negative)
Account
Description
W/P Ref
Debit
Credit
Adjusting Journal Entries JE # 105
5220
To correct payroll accrual.
6100-14-81-1100 SALARIES - TG 2340-00-00-0000 PAYABLE - WAGES
122,599.00
122,599.00 122,599.00
Total
122,599.00
17
Casino Financial Reporting Chart Flow
CAGE PAPERWORK
BANK STATEMENT
GENERAL JOURNAL
PAYROLL REGISTER
CHECK REGISTER
THE GENERAL LEDGER
THE TRIAL BALANCE
COMPUTER SLOT SYSTEM
ADJUSTMENTS
FINANCIAL STATEMENTS
18
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