Special Journals

Record sales of merchandise on credit in the

• Sales Journal

• Purchases Journal

• Cash Receipts Journal

• Cash Payments Journal

• General Journal

Purchases of Merchandise on credit are recorded in the

• Sales Journal

• Purchases Journal

• Cash Receipts Journal

• Cash Payments Journal

• General Journal

Sold goods listed at $2,000 to customer

• Purchase Journal

• Sales Journal

• Sales returns Journal

• Purchase returns Journal

Customer returned goods as the goods are defected

• Sales Journal

• Purchase Journal

• Sales returns Journal

• Purchase returns Journal

What account is used when we offer discounts to customers?

• Sales Tax Payable
• Purchase Discounts and Allowances
• Sales Discounts 
• Accounts Receivable

On what journal would you record a cash sale?

• Sales Journal
• General Journal
• Purchases Journal
• Cash Receipts Journal

What Journal would you record the transaction on this source document in?

• Sales Journal

• Purchase Journal

• Cash Receipt Journal

• Cash Payment Journal

• General Journal

What Journal would you record the transaction on this source document in?

• Sales Journal

• Purchase Journal

• Cash Receipt Journal

• Cash Payment Journal

• General Journal

Bought goods and paid using cash

• Purchases Journal
• Goods Journal
• Cash Book
• Cash Journal

A subsidiary ledger containing only accounts for vendors from whom items are purchased or bought on account.

• accounts payable ledger

• accounts payable account

• accounts receivable ledger

• accounts receivable account