Accounting Tutorial: Journalizing Chapter 9



Cash Receipts Journal
Cash Payments Journal
Sales Journal
Purchases Journal
General Journal
Example of journal entries for December

Another approach to journalizing your business trasactions is to use a Journal Entry Transmisttal Form. All journals are combined into one. Using this form is a good choice for VE students with no accounting experience.
There is a blank template, a sample of a journal entry form and a video tutorial on how to use it for common VE bsuiness transactions.
The transmittal form is designed to work with the VB10 General Ledger, but would work well as a source document of any accounting software package.
Journal Entry Transmittal Template
Journal Entry Transmittal Example

  • After completing the spreadsheet, the same data can be used month after month with just a few adjustments in sales, interest on the loan.

    Video tutorial for Journal Entry Transmittal Sheet

  • Journal Tutorial

    Cash Receipts Transactions

    Cash Payments Transactions

    Charge Sales Transactions

    Purchases on Account Transactions

    General Journal

    Chart of Accounts

    1. Recording the debit and credit part of a business transaction is called?

    Posting Double Entry Accounting Proving the ledger

    2. All business transactions should first be recorded in?

    Journal Ledger Chart of Accounts

    3. The kind of journals described in this lesson are?

    Combination Journals Specialized Journals Progressive Journals

    4. A purchases journal is used to?

    record all cash payments record all cash receipts record purchases of merchandise on account