Date

Explanation Ref.

Account
Payable

Purchase

Debit
Other Accounts
Account
Ref.
Total

Credit
Purchase
Discount

Cash

CASH PAYMENT JOURNAL

CASH RECEIPT JOURNAL

Debit
Date

Explanation

Ref
.

Cash

Sales
Discount

Credit
Sales

Account
Receivabl
e

Other Account
Account

Ref.

Total

PURCHASE JOURNAL
Date

Explanation

Ref.

Terms

Purchase

Debit
Other Account
Account
Ref.

Total

Credit
Account
Payable

SALES JOURNAL
Date

Explanation

Ref.

Terms

Account Receivable (D)

Sales (K)

GENERAL JOURNAL
DATE

EXPLANATION

REF.