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SPECIAL JOURNALS AND SUBSIDIARY LEDGERS

In this tutoring session you will learn how to use the sales journal, the purchase journal, the cash receipts journal and the cash disbursements journal. You will be taken step by step, recording transactions (purchase on account/sale on account) in these journals. Also explained are subsidiary ledgers, controlling accounts, and posting to subsidiary ledgers. See the subjects covered in this session, below:

An overall look at special journals.

A walk-through of transactions journalized to special journals.

How to post to ledger accounts from special journals.

Discusses subsidiary ledgers and their use.

How to post to the subsidiary ledgers is explained.