1. Akaun Kawalan Penghutang Akaun Kawalan Pemiutang
Baki b/b Baki b/b Baki b/b Baki b/b
Jualan Pulangan Jualan Pulangan Belian Belian
Diskaun Diberi Hutang Lapuk Diskaun Diterima Faedah
(dibatalkan)
Bank Angkutan
Bank(Cek Tak Laku) Bank Kontra
Faedah Kontra Baki h/b
Baki h/b
Sumber Maklumat Sumber Maklumat
Baki b/b = Jurnal Am
Baki b/b – Jurnal Am
Pulangan Belian = JPB
Jualan – Jurnal Jualan
Diskaun Diterima = Bt bhg kt
Diskaun Diberi (dibatalkan) – JA
Bank = Bt bhg bank
Bank (Cek tak laku) – JA
Kontra = pindah dari..ke Lejar Jualan
Faedah – JA Belian = Jurnal Belian
Pulangan Jualan – JPJ Faedah & Angkutan = Jurnal Am
Hutang Lapuk – JA
Diskaun diberi – Buku Tunai ( bhg dt )
Bank – Buku Tunai ( bhg dt bank)
Kontra – pindahan dari..ke Lejar Belian