Accounting Notes
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.
Nov. 1 ## Customer ˇs Name ' xxxx xxxx
2 ## Customer ˇs Name ' xxxx xxxx
13 ## Customer ˇs Name ' xxxx xxxx
27 ## Customer ˇs Name ' xxxx xxxx
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 No v 31 S. 1 xxxx xxxx
2 S.1 xxx xxxx
Student Learning Assistance Center, San Antonio College, 2004
Special Journals
