Purchases Made on Account

Inventory
Accounts Payable
Purchases Made in Cash
Inventory
Cash
Payment of Accounts Payable within Discount Period
Accounts Payable
Cash
Purchase Discounts Taken (Discount Received)
Payment of Accounts Payable after Discount Period
Accounts Payable
Cash
Purchase Returns
Accounts Payable
Inventory
Sales Made on Account
Accounts Receivable
Sales
Cost of Goods Sold
Inventory
Sales Made In Cash
Cash
Sales
Cost of Goods Sold
Inventory
Sales Returns
Sales Returns & Allowances (Return Inwards)
Accounts Receivable/Cash
Inventory
Cost of Goods Sold
Collection of Accounts Receivable within Discount Period
Cash
Sales Discounts
Accounts Receivable
Collection of Accounts Receivable after Discount Period
Cash
Accounts Receivable
Transportation In (Carriage Inwards)
Transportation-In
Cash
 Transportation Out (Carriage Outwards)
Delivery Expense
Cash