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  2. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Cash Journals record items sold or purchased with cash and they also record income received (debtor payment, interest) and daily expenses. If the transaction is of a cash nature, you must be convinced that money/cheque/credit card was also exchanged at the time that the good or service was exchanged.

  3. Sales journal - Wikipedia

    en.wikipedia.org/wiki/Sales_journal

    The sales journal is used to record all of the company sales on credit. Most often these sales are made up of inventory sales or other merchandise sales. Notice that only credit sales of inventory and merchandise items are recorded in the sales journal. Cash sales of inventory are recorded in the cash receipts journal. Both cash and credit ...

  4. Cash receipts journal - Wikipedia

    en.wikipedia.org/wiki/Cash_receipts_journal

    Sales on account are booked instead in the sales journal. [1] Cash receipts journal is considered as the separate part of Cash account/cash book as it records the cash inflow of the business. The source document of this prime entry book is Receipt. A general structure of the Cash receipts journal

  5. Invoice - Wikipedia

    en.wikipedia.org/wiki/Invoice

    An invoice, bill, tab, or bill of costs is a commercial document that includes an itemized list of goods or services furnished by a seller to a buyer relating to a sale transaction, that usually specifies the price and terms of sale., quantities, and agreed-upon prices and terms of sale for products or services the seller had provided the buyer.

  6. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    For example, all credit sales are recorded in the sales journal; all cash payments are recorded in the cash payments journal. Each column in a journal normally corresponds to an account. In the single entry system, each transaction is recorded only once. Most individuals who balance their check-book each month are using such a system, and most ...

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