NAME:

SALES JOURNAL
SI POST ACCTS. REC. CASH SALES SALES
DATE SOLD TO TERMS
NO. REF DR DR CR

CASH RECEIPTS JOURNAL

SUNDRY ACCTS CASH SALES CASH
OR ACCTS. S G
DATE EXPLANATION AMOUNTS REC SALES DISC
NO. CREDITED L L
CR CR CR DR DR
 NAME:

PURCHASES JOURNAL
ACCTS. PAY. CASH PURCHASES
PO POST
DATE PURCHASE FROM TERMS PURCH.
NO. REF
CR DR DR
 NAME:

CASH PAYMENTS JOURNAL

SUNDRY ACCTS CASH PURCH CASH
CV ACCTS. S G
DATE EXPLANATION AMOUNTS PAY PURCH DISC
NO. DEBITED L L
DR DR DR CR CR