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Bookkeeping

Double entry

Daybooks Sales Book (SB1) Sales Returns Book (SRB1) Purchases Book (PB1) Purchases Returns Book (PRB1)
CR Sales VAT Creditors
DR Purchases VAT Debtors
Analysed Cashbook Swap sides for: General Ledger Debtors Ledger Crediotors Ledger
DR Purchases
CR Sales
Trial Balance DR = DR CR = CR
General Journal (start of the year) DR = DR CR = CR
Sales are married to Debtors
Purchases are married to Creditors
Dry Portugal (DP) Debit purchases (DP)
Crazy Spain (CS) Credit sales (CS)
Created by: fionak