CASH RECEIPTS JOURNAL OF

Doc Analysis Sundry accounts

no Day Details of Bank
receipts Amount Details fol
CASH PAYMENTS JOURNAL OF
Doc Sundry accounts
no Day Name of Payee Bank
Amount Details fol
CREDITORS JOURNAL OF
Doc Creditors Sundry accounts
no Day Creditor control
Amount Details fol

DEBTORS JOURNAL OF
Doc
no Day Debtor fol Sales Cost of sales
CREDITORS ALLOWANCES JOURNAL OF
Doc Creditors Sundry accounts
no Day Creditor control
Amount Details fol

DEBTORS ALLOWANCES JOURNAL OF

Doc Day Debtor fol Debtors
no. allowances Cost of sales
PETTY CASH JOURNAL OF
Doc Sundry accounts
no Day Details Petty cash
Amount Details fol
GENERAL JOURNAL OF Debtors control Creditors control
Day Details Debit Credit Debit Credit Debit Credit
Bank reconciliation

Activity

Cash Receipts Journal of

Doc Debtors Sundry accounts

no Day Details Bank control
Amount Details

Cash Payments Journal of

Doc Debtors Sundry accounts

no Day Name of Payee Bank control
Amount Details
 General Ledger of ....................................................
Bank

.......................................................................................................

Bank Reconciliation Statement on

Activity no.: .................

Wages journal of .......................................... for the week ended ......................................

Normal time Overtime Gross Deductions Employers contribution
Employee Wage Net
Hours Rate Hours Rate Total Wages Total
Exercise no.: .................

Salaries journal of .......................................... for the month ended ......................................

Gross Deductions Employers contribution
Cheque no
Employee Salary Net Salary
Total Total
Creditors Ledger of ..........................................................

Date Details fol Debit Credit Balance

Date Details fol Debit Credit Balance

Date Details fol Debit Credit Balance

Debtors Ledger of ..........................................................

Date Details fol Debit Credit Balance

Date Details fol Debit Credit Balance

Date Details fol Debit Credit Balance

The Accounting Equation

ASSETS OWNERS EQUITY LIABILITIES

no.
Effect Reason Effect Reason Effect Reason
Analysing transactions

No. Source document Subsidiary journal Account to be debited Account to be credited Amount
ACCOUNTING EQUATION

No. Source document Journal Account to be debited Account to be credited A OE L