Purchase stock on credit

Purchase invoice

Recorded in the purchases Journal

Purchase stock paying by cheque

Purchase invoice & receipt

Recorded in the cash book

Purchase new computer system on credit

Purchase invoice

Recorded in the general journal

Paid rent by cheque

Receipt

Recorded in the cash book

Sold goods on credit

Sales invoice

Recorded in the sales journal

Received cash from a debtor

Receipt

Recorded in the cash book

Returned some of the goods bought on credit

Debit note

Recorded in the purchases returns journal

Paid rates by cheque

Receipt

Recorded in the cash book

A customer returned goods

Credit note

Recorded in the sales returns journal