Page______

SALES JOURNAL

Date R.R. No. Account Credited Post Ref. Accounts Receivable Dr./Sales Cr.
PURCHASES JOURNAL
 Credits Debits
R.R.
Date Account Credited PR Other Accounts
No. Accounts Payable Purchases Office Supplies Store Supplies
Account Title PR Amount
 CASH RECEIPTS JOURNAL

Debits Credits
Other accounts
Date OR No. Description
Sales Accounts
Cash Sales
Discounts Receivable
Account Title PR Amount
 CASH DISBURSEMENTS JOURNAL

Credits Debits
OR
Date Description Other accounts
No. Purchases Accounts
Cash Purchases
Discounts Payable
Account Title PR Amount
 GENERAL JOURNAL Page____

Date Account Titles and Explanations P.R. Debit Credit