Journals, Ledgers, and Cash Books

Bank

Prepaid expenses

Accounts receivable

Creditor

£3,829.79

£787.50

£3,712.50

£670.21

Transferring cash into the petty cash box

Transferring the discounts to the accounts in the general ledger

Withdrawing cash from the bank account

Totaling up the bank and cash columns at the end of each month

Nominal ledger

Sales ledger

Purchase ledger

Real ledger

Day book

First book of entry

Chronological book

Both (a) and (b)

Purchases journal

Sales journal

Purchases return journal

Sales return journal

£4,900

£5,460

£5,180

£5,000

Credit balance

Debit balance

Cash balance

Neither debit nor credit balance

£ 265 credit

£ 175 debit

£ 265 debit

£ 440 credit

Expenses

Revenues

Capital

Drawing