286
Cash Payments Journal
Page 1
Date
Account
Chq #
PR
Other
(DR)
Purchases
(DR)
Accounts
Payable
(DR)
Cash
(CR)
TOTAL
b) Post from special journals to accounts receivable subledger. At month end, post from special
journals to 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
Chapter 9 Appendix
Accounting Information Systems
