Cash Receipt Journal

1
Debit Credit
Date Description Ref Sales Cost of goods Accounts Sales Other Account
Cash Inventory
Discount sold Receivable Revenue Acc. Name Ref Amount

TOTAL

Cash Payment Journal

1
Debit Credit
Date Description Ref Acount Other Account
Inventory Cash
Payable Acc. Name Ref Amount

TOTAL
 Sales Journal

1
Debit Credit
Date Description Ref Accounts Cost Of Good
Sales Inventory
Receivable Sold

TOTAL

Purchase Journal

1
Debit Credit
Date Description Ref Other Account Account
Inventory
Acc. Name Ref Amount Payable

TOTAL
 General Journal

Date Description Ref Debit Credit

TOTAL
 Stock Card

INVENTORY NAME: TV "OKE" METHOD: FIFO

Purchase Sales Balance
Date Description
Unit Price / Unit Amount Unit Price / Unit Amount Unit Price / Unit Amount
 Account Receivable Subsidiary Ledger

CUSTOMER NAME: DELTA NO: 112.1

Balance
Date Description Ref Debit Credit
Debit Credit

CUSTOMER NAME: ELNUSA NO: 112.2

Balance
Date Description Ref Debit Credit
Debit Credit

CUSTOMER NAME: FANTA NO: 112.3

Balance
Date Description Ref Debit Credit
Debit Credit
 Account Payable Subsidiary Ledger

SUPPLIER NAME: ABADI NO: 201.1

Balance
Date Description Ref Debit Credit
Debit Credit

SUPPLIER NAME: BALBOGA NO: 201.2

Balance
Date Description Ref Debit Credit
Debit Credit

SUPPLIER NAME: CERIA NO: 201.3

Balance
Date Description Ref Debit Credit
Debit Credit
 Worksheet

Account Trial Balane Adjusment Adjusted Tiral Balance Income Statement Balance Sheet
Account Name
Number
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit