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Books of Original Entry
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Cards (8)
Books
of
Original
Entry
Purchase
Journal
Sales
Journal
Return Outward
Journal
Return Inwards
Journal
Cash
Book
Petty
Cash Book
General
Journal
View source
Purchase Journal
To record items bought for
resale
View source
Sales Journal
To record items
sold
on
credit
View source
Return
Outward
Journal
To record items returned to
suppliers
View source
Return
Inwards
Journal
To record items
returned
by customers
View source
Cash
Book
To record cash receipts,
cheque
and
bank
transactions
View source
General
Journal
To record all other
transactions
View source
Petty
Cash
Book
To record
small petty cash payments
View source
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