PURCHASE JOURNAL

Cash Accounts Notes

Date Supplier Terms Invoice No. Purchases Purchases Payable Payable SUNDRIES
DR CR F CR CR Account Name F DR CR
 CASH PAYMENTS JOURNAL
Purchase Accounts Cash
Date Payee Explanation CV Chk Cash Discounts Payable Purchases SUNDRIES
No. No. CR. CR F DR DR Account Name F DR CR
 PETTY CASH VOUCHER
Office Misc.
Date Payee PCV Receipts Payments Supplies Advances Expenses SUNDRIES
No. Account Name Amount
 CASH RECEIPTS JOURNAL
Sales Accounts
Date Payor Explanation OR Cash Discounts Receivable Cash Sales SUNDRIES
No. DR DR F CR CR Account Name F DR CR
 SALES JOURNAL
Accounts Notes
Date Customer Terms Invoice No. Sales Cash Sales Receivable Receivable
CR. DR. F DR. DR