The sales return day book is used to record goods returned by customers. The sales return book is not part of the double entry posting and is simply a chronological list of credit notes issued to customers and used to post the accounts receivable and general ledgers.
Tag: Special Journals
Purchases Returns Day Book
Cash Book in Accounting
Bookkeeping Journal in Accounting
Quiz 42: Special Journals Quiz
General Journal in Accounting
Cash Disbursement Journal
The cash disbursement journal is used to record cash paid by a business and in particular cash paid to suppliers for credit purchases. The cash disbursements journal is not part of the double entry posting and is simply a list of information relating to cash payments used to post the subsidiary and general ledgers.
Cash Receipts Journal
The cash receipts journal is used to record cash received by a business and in particular cash collection from credit sales to customers. The cash receipts journal is not part of the double entry posting and is simply a list of information relating to cash receipts used to post the subsidiary and general ledgers.
Sales Journal (Sales Day Book)
Purchases Journal (Purchase Day Book)
Special Journals to General Ledger Entries
The special journals to general ledger entries below act as a quick reference, and set out the most commonly encountered situations when dealing with the double entry posting of special journals to the general ledger at the end of an accounting period.
In each case the journal entries show the debit and credit account together with a brief narrative.