Special Journal

1. The Journal used to record sales of merchandise on account is known as .

2. The purchase of merchandise on account would appera in the .

3. A document used by a buyer to show a decrease in the amount previously recorded owing to seller is termed as .

4. The total of the sales journal is posted as a to Account'sReceivalbe and to sales account.

5. The only column in the purchase journal that will not be posted in toatal is the column.

6. Accounts receivable and accounts payable in the General ledger be classified as .

7. Merchandise returned by customers are recorded in .

8. The total of sales return and allowances is posted as to the accounts receivable.

9. All those transactions which can not be recorded in any one of the Special Journal are recorded in .

10. Credit sales are recorded in .

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