Books of Original Entry

    Cards (8)

    • Books of Original Entry

      • Purchase Journal
      • Sales Journal
      • Return Outward Journal
      • Return Inwards Journal
      • Cash Book
      • Petty Cash Book
      • General Journal
    • Purchase Journal
      To record items bought for resale
    • Sales Journal
      To record items sold on credit
    • Return Outward Journal

      To record items returned to suppliers
    • Return Inwards Journal

      To record items returned by customers
    • Cash Book

      To record cash receipts, cheque and bank transactions
    • General Journal
      To record all other transactions
    • Petty Cash Book

      To record small petty cash payments
    See similar decks