EMS- Journals Flashcards
1
Q
CRJ
A
Cash sales, CRR, rent received, issued receipt, debtor paid account, capital, interest received.
Credit card sales, EFT, directly paid into current account
2
Q
CPJ
A
Issued cheque, bought, purchased, paid creditor for account
3
Q
PCJ
A
Petty cash voucher, paid from petty cash.
4
Q
DJ
A
Sold goods as per invoice, credit sales, debtor bought on credit, debtor bought on account.
5
Q
DAJ
A
Credit note, debtor returned goods, debtor requested reduction on account
6
Q
CJ
A
Bought food as per invoice, bought on credit, received invoice, bough on account.
7
Q
CAJ
A
Debit note, returned goods, bring into account