source docs, bope, journals

• Credit purchase of goods for resale on credit

  Purchase Invoice

  Purchase Journal
• Cash purchase of goods for resale

  Receipt

  Cash Book
• Credit sale of goods

  Sales Invoice

  Sales Journal
• Cash sales

  Till Roll

  Cash Book
• Purchase returns (out)

  Credit Note Received

  Purchase Returns Journal
• Sales returns (in)

  Credit Note Issued

  Sales Returns Journal
• Cash Payment

  Receipt

  Cash Book
• Payment by cheque

  Cheque counterfoil

  Cash Book
• Receipts banked

  Paying in slip counterfoil

  Cash Book
• Credit Purchase of NCA

  Purchase Invoice

  General Journal
• Transactions involving:

  Direct debits; standing orders; credit transfers; BACS; interest paid / received; bank fees; dishonoured cheques etc

  Bank Statement

  Cash Book