Journals, Ledgers, and Cash Books

Debit balance

Credit balance

Cash balance

Neither debit nor credit balance

Unpresented cheques

Uncredited cheques

Nil cheques

Passed cheques

Debit and Credit = Levinson and Bank

Debit and Credit = Returns outwards and Levinson

Debit and Credit = Bank and Levinson

Debit and Credit = Levinson and Returns outwards

Debit and Credit = Capital and Computer

Debit and Credit = Drawings and Computer

Debit and Credit = Computer and Drawings

Debit and Credit = Computer and Capital

Payee

Payer

Bank

Seller

First

Original

Secondary

Generic

Contra entry

Cash book

Petty cash book

Ledger

Debit and Credit = Safe and Returns outwards

Debit and Credit = Returns inwards and Safe

Debit and Credit = Returns inwards and Yarrow

Debit and Credit = Sales and Safe

Two column cash book

Three column cash book

Simple column cash book

Both (a) and (b)

Every day

Every half year

Every year

At the end of every accounting period