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If a line slants downward from left to right, its inclination is an obtuse angle and its slope is negative (Fig. 12-14). If a line is parallel to the x-axis, its inclination is 0 and its slope is 0 (Fig. 12-15). If a line is perpendicular to the x-axis, its inclination is 90 and it has no slope (Fig. 12-16).



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In the previous chapters, each transaction was recorded by rst placing an entry in the general journal and then posting the entry to the related accounts in the general ledger. This system, however, is both time-consuming and wasteful. It is much simpler and more ef cient to group together those transactions that are repetitive, such as sales, purchases, cash receipts, and cash payments, and place each of them in a special journal. Many types of transactions may require the use of special journals, for example, receipt or payment of cash and purchase or sale of goods or services. The number and design of the special journals will vary, depending on the needs of a particular business. The special journals used in a typ ical rm are as follows: Name of Special Journal Abbreviation Cash receipts journal CR Cash disbursements journal CD Purchases journal P Sales journal S Type of Transaction All cash received All cash paid out All purchases on account All sales on account





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PRINCIPLE 5:

PRINCIPLE 6: PRINCIPLE 7:

Fig. 12-15

Fig. 12-16

PRINCIPLE 8:

In Fig. 12-17, l y l ; hence, corresponding angles i and i are equal, and tan i and m are the slopes of l and l .

In addition to these four special journals, a general journal ( J) is used for recording transactions that do not t into any of the four types above. The general journal is also used for the recording of adjusting and clos ing entries at the end of the accounting period.

PRINCIPLE 9:

Lines having the same slope are parallel to each other. (This is the converse of Principle 8.)

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Fig. 12-17

Fig. 12-18

PRINCIPLE 10:

Perpendicular lines have slopes that are negative reciprocals of each other. (Negative reciprocals are numbers, such as 2 and 5, whose product is 1.) 5 2

PRINCIPLE 11:

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The cash disbursements journal is used to record all transactions that re duce cash. These transactions may arise from payments to creditors, from cash purchases, and from the payment of expenses, as well as personal withdrawals. The procedure for recording and posting the cash disbursements journal parallels that of the cash receipts journal: 1. A check is written each time a payment is made; the check num bers provide a convenient reference, and they help in controlling cash and in reconciling the bank account. 2. The cash credit column is posted in total to the general ledger at the end of the month. 3. Debits to Accounts Payable represent cash paid to creditors. These individual amounts will be posted to the creditors accounts in the ac counts payable subsidiary ledger. At the end of the month, the total of the accounts payable column is posted to the general ledger. 4. The Sundry column is used to record debits for any account that cannot be entered in the other special columns. These would include pur chases of equipment, inventory, payment of expenses, and cash with drawals. Each item is posted separately to the general ledger. The total of the Sundry column is not posted.

Lines whose slopes are negative reciprocals of each other are perpendicular. (This is the converse of Principle 10.)

Collinear points are points which lie on the same straight line. Thus, A, B, and C are collinear points here:

PRINCIPLE 12:

Thus if PQ above is a straight line, the slope of the segment from A to B equals the slope of the segment from C to Q.

PRINCIPLE 13:

If the slope of a segment between a first point and a second equals the slope of the segment between either point and a third, then the points are collinear.

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