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Q. Example of Electronic spreadsheets?
Electronic spreadsheets have many applications in accounting. An electronic spreadsheet is basically a large blank page that contains rows and columns on the computer screen. The blocks formed by the intersection of the rows and columns are cells each cell can hold one or more words, the product or a number of a mathematical formula. Spreadsheets are perfect for creating large trial balances, work sheets and other schedules and for performing large volumes of calculations such like depreciation calculations. The mainly popular spreadsheet program is Microsoft Excel. Free spreadsheet programs are as well available from companies such as Google and Zoho.
“Ledger is said to be the principal book entry and the transactions can even be directly entered into the ledger account.” Elaborate and explain why journal is necessary.
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