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Chapter 9
Accounting Information Systems
Cash Payments Journal
Page 1
Date
Account
Chq #
PR
Other
(DR)
Purchases
(DR)
Accounts
Payable
(DR)
Cash
(CR)
TOTAL
b) Post from the special journals to the accounts receivable subledger. At the end of the month,
post from the special journals to the general ledger control account.
Accounts Receivable Subsidiary Ledger
Bo Didley
Date
PR
DR
CR
Balance
Accounts Receivable Subsidiary Ledger
Richard Starkey
Date
PR
DR
CR
Balance
Accounts Receivable Subsidiary Ledger
Pete Best
Date
PR
DR
CR
Balance
Post to general ledger.
General Ledger
Accounts Receivable
Date
PR
DR
CR
Balance
