Japan Chamber of Commerce Bookkeeping Grade 3 | Books and Slips 02

The answer is the receipt slip, the slip that records transactions in which cash is received.

The answer is the payment slip, the slip that records transactions in which cash is paid out.

The answer is the transfer slip, the slip that records transactions involving no movement of cash.

The answer is the journal, the principal book that records transactions as debits and credits in the order they occur.

The answer is the general ledger, the principal book that classifies and records what is in the journal by account.

The answer is the cash book, the subsidiary book that records cash received, cash paid and the balance held.

The answer is the current deposit book, the subsidiary book that records deposits into, withdrawals from and the balance of the current deposit account.

The answer is the petty cash book, the subsidiary book that records petty cash received and payments by purpose.

The answer is the purchases book, the subsidiary register that records purchases of goods and purchase returns in date order.

The answer is the sales book, the subsidiary register that records sales of goods and sales returns in date order.

The answer is the accounts payable ledger, the subsidiary ledger that records the movements in and balance of payables by supplier.

The answer is the accounts receivable ledger, the subsidiary ledger that records the movements in and balance of receivables by customer.

The answer is the notes receivable book, which records the drawer, due date and amount of promissory notes received.

The answer is the notes payable book, which records the payee, due date and amount of promissory notes issued.

The answer is the stock ledger, which records receipts, issues, quantities, unit prices and the balance for each product.

The answer is the trial balance, which sums the balances or totals of the ledger accounts to check the accuracy of the bookkeeping.

The answer is the balance sheet, which shows the assets, liabilities and net assets as at the closing date.

The answer is the profit and loss statement, which shows the results of operations from the revenues and expenses of an accounting period.

The answer is source documents, the receipts, invoices and other papers evidencing that a transaction took place.

The answer is subsidiary books, which record the details of particular accounts or transactions and supplement the principal books.