FA1 Day books

Report
Day Books
Books of First Entry
Prime Books
Documents
Day Books
Ledgers
Trial
Balance
Trading,
Profit &
Loss A/C
Balance
Sheet
Documents – Day Books
Documents
•
•
•
•
•
•
•
•
•
•
Purchases Invoices
Sales Invoices
Purchases Credit Notes
Sales Credit Notes
Cash Receipts
Cash Payments
Cheques
Bank Statement
Petty Cash Voucher
Other
Day Books
• Purchases Day book
• Sales Day book
• Purchases Returns Day Book
• Sales Returns Day book
• Cash Book
• Cheques Journal
• Petty Cash Book
• The Journal
Sales Day Book
Date
Invoice #
Customer
Ref
Total €
Sales €
VAT €
Dr Receivables
Cr Sales
Cr VAT
Purchases Day Book
Date
Invoice #
Supplier
Ref
Total €
Purchases€
VAT €
Cr Payable
Dr Purchases
Dr VAT
Sales Returns Day Book
Date
Cr Note #
Customer
Ref
Total €
Sales Returns €
VAT €
Cr Receivables
Dr Sales
Returns
Dr VAT
Purchases Returns Day Book
Date
Cr Note # Supplier
Ref
Total €
Sales €
VAT €
Dr Payable
Cr
Purchases
Returns
Cr VAT
Cheques Payments Book
Date
Payee
Chq #
Total €
Payables €
Purchases €
VAT €
Wages
€
Electricity €
Disc
Received €
Cr Bank
Dr
Payables
Dr Wages
Dr Cash
Purchases
Dr VAT
Dr
Electricity
Dr Creditors
Control and
Creditor A/C,
Cr Discount
Received A/C
Cash Receipts Book
Date
Details
Ref
Total €
Receivables €
Cash Sales €
VAT €
Dis Allowed
Dr Bank
Cr Receivables
Cr Cash Sales
Cr VAT
Cr Debtors
Control and
Debtors A/C,
Dr Discount
Allowed A/C
Journal
DR
Dr …A/C
CR
X
Cr …A/C
Being the ………………………………………………
X

similar documents