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Special Journals: Journals. Use to record. Posting References. Sales Journal. Sales on account. S. Cash Receipts Journal all receipts of cash. CR.
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Special Journals:
Journals Use to record Posting References Sales Journal Sales on account S Cash Receipts Journal all receipts of cash CR Purchases Journal Purchases on account P Cash Disbursements Journal all payments of cash CD General Journal all other transactions J
Sales Journal Page 1 Date Invoice Account Debited Post Ref. Acct Rec. Dr COGS Dr. No. Sales Rev. Cr Inventory Cr.
30 Totals xxxxx xxxxx ( 112 / 400 ) ( ### / 131 )
Individual entries Totals are posted at are posted daily to the the end of the month Subsidiary Ledger to the General Ledger
Subsidiary Ledger General Ledger Customer Name Accounts Receivable No. 112 Date Jrnl Dr Cr Balance Jrnl Dr Ref Date Ref Dr Cr Balance Nov 1 S.1 xxx xxx Nov 31 S.1 xxxx xxxx 2 S.1 xxx xxxx
Cash Receipts Journal Page 1 Debits Credits Sales Acct Sales Post. COGS Dr Date Cash Disc Rec. Rev. Acct Title Ref. Amount Inventory Cr Nov 11 xxxx xxxx xxxx
17 xxxx xxxx xxxx
23 xxxx Supplies 114 xxxx 30 xxxxx xx xxxxx xxxxx Totals xxxx xxxxx (111) (402) (112) (400) (X) (511 / 131)
Totals Posted at the end of Posted Daily to Total Totals the month to t he General Ledger Subsidiary Ledger Not Posted Posted at end Posted of month to Daily to the General Ledger General Ledger
A/R Subsidiary Ledger General Ledger Customer ˇs Name Supplies No. 114 Date Jrnl Dr Cr Balance Jrnl Dr Ref. Date Ref Dr Cr Balance
2 S.1 xxx xxxx 23 CR.1 xxx xxx 14 CR.1 xxx xxx
Cash No. 111 Jrnl Dr Date Ref Dr Cr Balance
30 CR.1 xxxxx xxxxx
Cash Disbursements Journal Page 1 Chk Post Debits Credits Date No. Account Debited Ref. Other Acct. Acct. Pay. Inventroy Cash
11 103 Supplies 114 xxx xxx
30 Totals xxx xxxx xx xxxx (X) (211) (131) (111)
Individual entries Total Individual Totals Posted at the posted daily to the Not Posted entries end of the month to the General Ledger posted daily General Ledger to subsidiary ledger
Accounts Payable Subsidiary Ledger General Ledger Creditor ˇs Name Accounts Payable No. 211 Jrnl Jrnl Cr Date Ref. Dr. Cr. Balance Date Ref. Dr Cr Balance
Nov 1 P.1 xxx xxxx 30 CD.1 xxxx xxxx 1 CD.1 xxx xxx
Supplies No. 114 Jrnl Dr Date Ref. Dr Cr Balance
23 CR.1 xxx xxx 30 CD.1 xxx xxx