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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. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Special journals (in the field of accounting) are specialized lists of financial transaction records which accountants call journal entries.In contrast to a general journal, each special journal records transactions of a specific type, such as sales or purchases.

  4. 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.

  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. Category:Accounting journals and ledgers - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

    Pages in category "Accounting journals and ledgers" The following 23 pages are in this category, out of 23 total. ... Purchase returns journal; R. Reclassification ...

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  8. General journal - Wikipedia

    en.wikipedia.org/wiki/General_journal

    In manual accounting information systems, a variety of special journals may be used, such as a sales journal, purchase journal, cash receipts journal, disbursement journal, and a general journal. The transactions recorded in a general journal are those that do not qualify for entry in any special journal used by the organisation, such as non ...

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