CASH RECEIPTS JOURNAL

Debit Credit SUNDRY

Date Received Explanation REF Cash on Cash in Sales PR Accounts Sales Account Debit Cred
from hand Bank Discount Receivable Title PR Amount Amo

CASH PAYMENTS JOURNAL

Credit Debit SUNDRY

Explanatio Freigh
Date Paid n REF Cash on Cash in Purchase PR Accounts t Freight Pur Account Debit Cr
Amoun
to hand Bank Discount Payable in out chases Title PR t Am