Scribd Logo
Upload

Welcome to Scribd!

  • SPECIAL JOURNALS (Final)

    Uploaded by

    Noro
    37 views8 pages
    The document contains templates for journal entries related to a company's cash receipts, purchases, revenues, and sales. The cash receipts journal tracks money received from customers by debiting cash and crediting accounts receivable. The purchases journal tracks items purchased on credit by debiting accounts payable and crediting the account of what was purchased. The revenue journal tracks income earned by debiting accounts receivable and crediting service income. The sales journal tracks items sold on credit by debiting accounts receivable and crediting sales.

    Original Description:

    Original Title

    SPECIAL_JOURNALS_(final)

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document contains templates for journal entries related to a company's cash receipts, purchases, revenues, and sales. The cash receipts journal tracks money received from customers by debiting cash and crediting accounts receivable. The purchases journal tracks items purchased on credit by debiting accounts payable and crediting the account of what was purchased. The revenue journal tracks income earned by debiting accounts receivable and crediting service income. The sales journal tracks items sold on credit by debiting accounts receivable and crediting sales.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    37 views8 pages

    SPECIAL JOURNALS (Final)

    Uploaded by

    Noro
    The document contains templates for journal entries related to a company's cash receipts, purchases, revenues, and sales. The cash receipts journal tracks money received from customers by debiting cash and crediting accounts receivable. The purchases journal tracks items purchased on credit by debiting accounts payable and crediting the account of what was purchased. The revenue journal tracks income earned by debiting accounts receivable and crediting service income. The sales journal tracks items sold on credit by debiting accounts receivable and crediting sales.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 8

    JOURNAL ENTRY: CASH RECEIPTS JOURNAL

    CASH
    *****
    DEBITS CREDITS
    O.R ACCOUNTS
    DATE DESCRIPTION OTHER ACCOUNTS SALES OTHER ACCOUNTS
    NO. SALES RECEIVABLE
    CASH
    DISCOUNTS ACCOUNT ACCOUNT
    PR AMOUNT PR AMOUNT
    TITLE TITLES

    JOURNAL ENTRY: CASH RECEIPTS JOURNAL


    CASH
    *****
    DEBITS CREDITS
    O.R ACCOUNTS
    DATE DESCRIPTION OTHER ACCOUNTS SALES OTHER ACCOUNTS
    NO. SALES RECEIVABLE
    CASH
    DISCOUNTS ACCOUNT ACCOUNT
    PR AMOUNT PR AMOUNT
    TITLE TITLES

    PURCHASES JOURNAL
    JOURNAL ENTRY:
    ACCOUNTS PAYABLE
    *****
    CREDITS DEBITS
    O.R
    DATE ACCOUNT CREDITED PR OTHER ACCOUNTS OTHER ACCOUNTS
    NO. ACCOUNTS
    PURCHASES
    PAYABLE ACCOUNT ACCOUNT
    PR AMOUNT PR AMOUNT
    TITLE TITLES
                         
     

                           

                           

                           

                           

                           

                           

                           

                           

                           

                           

                           

    PURCHASES JOURNAL
    JOURNAL ENTRY:
    ACCOUNTS PAYABLE
    *****
    CREDITS DEBITS
    O.R
    DATE ACCOUNT CREDITED PR OTHER ACCOUNTS OTHER ACCOUNTS
    NO. ACCOUNTS
    PURCHASES
    PAYABLE ACCOUNT ACCOUNT
    PR AMOUNT PR AMOUNT
    TITLE TITLES
                         
     

                           

                           

                           

                           

                           

                           

                           

                           

                           

                           

                           

    REVENUE JOURNAL
    JOURNAL ENTRY:
    ACCOUNTS RECEIVABLE
    SERVICE INCOME
    DATE INVOICE NO. ACCOUNT DEBITED PR ACCOUNTS RECEIVABLE (DEBIT) /
    SALES (CREDIT)
             

             

             

             

             

             

             

             

             

             

             

             

    SALES JOURNAL
    JOURNAL ENTRY:
    ACCOUNTS RECEIVABLE
    SALES
    DATE INVOICE NO. ACCOUNT DEBITED PR ACCOUNTS RECEIVABLE (DEBIT) /
    SALES (CREDIT)
             

             

             

             

             

             

             

             

             

             

             

             

    CASH DISBURSEMENTS JOURNAL


    JOURNAL ENTRY:
    ***** CHECK
    DATE DESCRIPTION CREDITS DEBITS
    CASH
    NO.
    ACCOUNTS
    OTHER ACCOUNTS PURCHASES OTHER ACCOUNTS
    PURCHASES PAYABLE
    CASH
    DISCOUNTS ACCOUNT ACCOUNT
    PR AMOUNT PR AMOUNT
    TITLE TITLES

    CASH DISBURSEMENTS JOURNAL


    JOURNAL ENTRY:
    ***** CHECK
    DATE DESCRIPTION CREDITS DEBITS
    CASHNO.
    ACCOUNTS
    OTHER ACCOUNTS PURCHASES OTHER ACCOUNTS
    PURCHASES PAYABLE
    CASH
    DISCOUNTS ACCOUNT ACCOUNT
    PR AMOUNT PR AMOUNT
    TITLE TITLES

    You might also like