Wednesday, February 22, 2012

Recording transactions in special journals


8.  Recording transactions in special journals

8.1   Nature and use of control accounts and subsidiary ledgers

8.2   Types of Special Journals

  • sales journal, 
  • purchases journal, 
  • cash receipts journal, 
  • cash disbursements journal

8.3   Recording of financing, investing and operating transactions in the special journals and general journal

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