special Journals special Journals

- are devices to designate works to different people

used
How are special Journals

Account receivable
xx
(Debit) Subsidiary
Accountspayable
Accounts REC
account
: .

Sales journal account Sales Journal -

records sales on
sales on
·

records xX
-

sales (credit)

XX
purchases Purchases (Debit)
Purchases Journal -
records purchases on account
records purchases on account
Purchases Journal :
Accounts Receivable (credit)
-
·

XX Acts payable

(Debit)
!"
Ca cash
XX
cash
Cash records all receipts of cash Cash Receipts Journal -

all receipts of
receipts Journal
-
- :

XX .....

.....

XX
cash
cash
"Cash Disbursement
:
·
Cash Disbursement - records all payments of Cash all payments of
XX casn (credit

Equipment XX
·
General Journal -
records all transactions that don't fall in special Journals : General Journal All transactions that are not included in the
capital
XX

Journals above is recorded in Gen .

Journal

Formats of special Journals

General Journal Accounts Receivable Subsidiary Ledger

Date Particulars F Debit Credit NAMY

:

Address
:

:
Term

Date Explanation F Debit credit Balance

sales Journal

Date customer hi I
hi maple,seat-

Accounts payable subsidiary Ledger

:
NAMY

Address
:

Purchase Journal Term :

Date Explanation

ecoupe
F Credit

purchase
Debit Balance
Date
purchased
From
nice F

Cash Receipts Journal Cash Disbursement Journal

payablepurchasea
By Accounts SUN DRY
cash
Date Received
from
Explanation OR
#Gay unt
I

enable de A
pet F Debit Credit
Pate Paid to Explanation
10. cas y
Busine F Debit ACCOUNT
title
F Debit Credit

I
 Special Journals 1 .

Purchase Journal General journal

ACCOUNTS
purchased invoice Purchase Dat2 particulars F Debit Credit
F Pay able
Date From number
(debit) (credit)
3 In 500
- January Freight
January 1 Flitwick Enterprise 15000 15000

250000 250000
5 Sprout Mfg

i I I III
Cash Receipts

Pate
Received
tourna
Expans
best ingout i nature it Acco
. Posit crea