Journals

Cikgu Sum
Mind Map by Cikgu Sum, updated more than 1 year ago
Cikgu Sum
Created by Cikgu Sum over 6 years ago
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Description

Journals of Book Keeping

Resource summary

Journals
  1. General Journal
    1. 1. Buy assets on credit
      1. 2. Drawings by owner
        1. 3. Additional Capital
        2. Sales Journal
          1. 1.Sale to debtor on credit...
            1. 2. Invoice to debtor...
              1. 3.Sold to...
              2. Purchases Journal
                1. 1.Buy on credit from creditors
                  1. 2.Received invoice from creditors
                  2. Returns Inwards Journal
                    1. 2. Sent credit note to Debtors
                      1. 1.Received returns goods from debtors.
                      2. Returns Outwards Journal
                        1. 1. Return goods to crediors
                          1. 2.Received credit note from creditors
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