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7 Cards in this Set

  • Front
  • Back

where business transactions are recorded

JOURNAL

a book of original entry where in all kinds of business transactions are recorded

GENERAL JOURNAL

a book of original entry that records only one kind of transaction

SPECIAL JOURNAL

sales on account- sales invoice

SALES JOURNAL

Purchases on account- SALES INVOICE

PURCHASES JOURNAL

all cash receipts or collections in cash sales (OR)

CASH RECEIPT JOURNAL

all cash payments including cash

CASH PAYMENT JOURNAL