ASSIGNMENT JOURNAL

DPA10183 : BUSINESS ACCOUNTING

NAME : ZAZA NUR ADDAWIENA (06DPR20F2053)
NUR IRDINA NIESA (06DPR20F2032)
CLASS : DPR1B

PURCHASE JOURNAL

• Simply a purchase journal can be defined as the

main entry book which is used to record credit
transactions for resalable purposes. The Source
document which is used as an evidence in recording
transactions into purchase journal is Purchase
invoice

SALES JOURNAL

• A sales journal is a specialized accounting journal

and it is also a prime entry book used in an
accounting system to keep track of the sales of
items that customers(debtors) have purchased on
account by charging a receivable on the debit side
of an accounts receivable account and crediting
revenue on the credit side

RETURN INWARDS (SALES RETURN)
JOURNAL

• Return inwards are goods returned to a business by

its customer(s). They are goods which were once
sold to external third parties, however, because of
being unsatisfactory, they were returned by the
customer. They are also called “Sales Returns”

RETURN OUTWARDS (PURCHASE RETURN)
JOURNAL

A purchase returns journal also known as returns outwards journal.
return journal 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.

GENERAL JOURNAL

• The general journal is the book that entity firstly

records all of the daily financial transactions in it. It
is also called a book of original entries because all of
the transactions are records in this book before
moving to other books

CASH RECEIPTS JOURNAL

• A Cash receipts journal is a specialized accounting

journal and it is referred to as the main entry book
used in an accounting system to keep track of the
sales of items when cash is received, by crediting
sales and debiting cash and transactions related to
receipts. Sales on account are booked instead in the
sales journal

CASH PAYMENTS JOURNAL

• Cash payments journal is the special journal that
uses to records all the payments that entity made by
cash. This special journal is created when the entity
makes the accounting records by using an
accounting manual and there are a lot of cash
payments transactions that occur.