SALES JOURNAL

Accounts Output Tax

Invoice Post. Receivable (12%) Sales
Date No. Account Debited Ref. Debit Credit Credit

PURCHASES JOURNAL

Input Tax Accounts

R.R. Post. Purchases (12%) Payable
Date No. Account Credited Ref. Debit Debit Credit
 CASH DISBURSEMENTS JOURNAL
Credits Debits
Other Accounts
Check Purchases Post. Accounts Post
Date No. Description Cash Input Tax Discount Ref. Payable Input Tax Purchases Account Title Ref Debit Credit

CASH RECEIPTS JOURNAL

Debits Credits
Other Accounts/Sundry Accounts
O.R. Sales Post. Accounts Post
Date No. Description Cash Output Tax Discount Ref. Receivable Output Tax Sales Account Title Ref Debit Credit
 GENERAL JOURNAL

Post
Date Particulars Ref Debit Credit
SUPPLIERS' CARDS CUSTOMERS' CARDS

NAME: ___________________________ NAME: ___________________________

Post Post
Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance

NAME: ___________________________ NAME: ___________________________

Post Post
Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance

NAME: ___________________________ NAME: ___________________________

Post Post
Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance

NAME: ___________________________ NAME: ___________________________

Post Post
Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance

NAME: ___________________________ NAME: ___________________________

Post Post
Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance