Cash D&R Journals

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Description

CASH DISBURSEMENTS JOURNAL Credits Date

Check No.

Description

Cash on Hand

Cash in Bank

Input Tax

Purchases Discount

CASH RECEIPTS JOURNAL Debits Date

O.R. No.

Description

Cash on Hand

Cash in Bank

Output Tax

Sales Discount

ENTS JOURNAL Debits Post. Ref.

Accounts Payable

Input Tax

Other Accounts Purchases

Account Title

Post. Ref.

Debit

Credit

Debit

Credit

TS JOURNAL Credits Post. Ref.

Accounts Receivable

Output Tax

Other Accounts Sales

Account Title

Post. Ref.

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