IT Tools Application (SJ J PJ J CRJ J CDJ)

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Sales Journal

Date Company Name Invoice No. Post Ref. Accounts Receivable Dr./ Sales Cr.
Purchase Journal

Date Company Name Invoice No. Post Ref. Purchases Dr./ Accounts Payable Cr.
Cash Receipt Journal

Cash Accounts Receivable Sales


Date Account Post Ref.
Debit Credit Credit
Sales Discount Other Accounts
Debit Debit Credit
Cash Payments Journal or Cash Disbursement Journal

Cash Accounts Payable


Date Check No. Accounts Post Ref.
Credit Debit
sement Journal

Purchase Discount Other Accounts


Credit Debit Credit

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