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2. Purchase journal - Wikipedia

   en.wikipedia.org/wiki/Purchase_journal

   A purchase journal is an . accounting journal and it is also a prime entry book/daybook/main entry book which is used in an accounting system to keep track of the orders of items placed using accounts payable.

3. Purchase returns journal - Wikipedia

   en.wikipedia.org/wiki/Purchase_returns_journal

   A purchase returns journal (also known as returns outwards journal/purchase debits daybook) is a prime entry book or a daybook which is used to record purchase returns.In other words, it is the journal which is used to record the goods which are returned to the suppliers.

4. Special journals - Wikipedia

   en.wikipedia.org/wiki/Special_journals

   In contrast to a general journal, each special journal records transactions of a specific type, such as sales or purchases. For example, when a company purchases merchandise from a vendor, and then in turn sells the merchandise to a customer, the purchase is recorded in one journal and the sale is recorded in another.

5. Bookkeeping - Wikipedia

   en.wikipedia.org/wiki/Bookkeeping

   A company can maintain one journal for all transactions, or keep several journals based on similar activity (e.g., sales, cash receipts, revenue, etc.), making transactions easier to summarize and reference later. For every debit journal entry recorded, there must be an equivalent credit journal entry to maintain a balanced accounting equation ...

6. General journal - Wikipedia

   en.wikipedia.org/wiki/General_journal

   A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.

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