Journals

• DJ

  Debtors Journal
• CJ

  Creditors Journal
• CPJ

  Cash Payment Journal
• CRJ

  Cash Reciept Journal
• DAJ

  Debtors Allowance Journal
• CAJ

  Creditors Allowance Journal
• GJ 


  General Journal
• PCJ

  Petty Cash Journal
• Sales Journal (SJ): Records all credit sales of goods or services.
• Purchases Journal (PJ): Records all credit purchases of goods or services.
• Cash Receipts Journal (CRJ): Records all cash inflows, including cash sales, collections from debtors, and other cash receipts.
• Cash Payments Journal (CPJ): Records all cash outflows, such as cash purchases, payments to creditors, and other cash expenses.
• General Journal (GJ): Records transactions that do not fit into specialized journals, including adjustments, corrections, and non-routine transactions.
• Debtors Journal (DJ): Records all transactions related to credit sales to debtors.
• Creditors Journal (CJ): Records all transactions related to credit purchases from creditors.
• Debtors Allowances Journal (DAJ): Records returns and allowances granted to debtors.
• Creditors Allowances Journal (CAJ): Records returns and allowances received from creditors.
• Petty Cash Journal (PCJ): Records all small cash transactions, typically maintained on an imprest system.