Cash Payments Journal

• Bank CR 

• Everything else DR (except for Discount Received which is an income) 

• Source documents - issue a cheque- keep the cheque counterfoil as source document, EFT 

• There can be a payment to restore petty cash account to fixed amount 

Accounting Grade 10 (2015)

References

• Anon., 2007. The Answer series: Grade 11 Accounting. 2007 ed. Cape Town: The Answer.

• Anon., 2019. Investopedia. [Online]. Available at: https://www.investopedia.com/ [Accessed 3 October 2019].

• Doctor, K., 2015. FLIPHTML5. [Online]. Available at: http://fliphtml5.com/fkul/mgtf/basic [Accessed 1 October 2019].

• T Hall, D. W. P. S. A. A. P. G. P. F., 2017. Accounting Study Guide. 2016 ed. Musgrave: New Generation Publishers .

Neha Pillay (2019)

• Grade 10
  • Oct 3, 2020 Budgeting
  • Oct 3, 2020 Cost Accounting
  • Oct 3, 2020 Value Added Tax (VAT)
  • Oct 3, 2020 Financial Statements Analysis
  • Oct 3, 2020 Year End Adjustments
  • Oct 3, 2020 Closing Transfers
  • Oct 3, 2020 Salaries and Wages
  • Oct 3, 2020 Financial Statements
  • Oct 2, 2020 General Ledger
  • Oct 2, 2020 General Journal
  • Oct 2, 2020 Creditor's Allowances Journal
  • Oct 2, 2020 Creditor's Journal
  • Oct 2, 2020 Debtor's Allowances Journal
  • Oct 2, 2020 Debtor's Journal
  • Oct 2, 2020 Petty Cash Journal
  • Oct 2, 2020 Cash Payments Journal
  • Oct 2, 2020 Creditor's Ledger
  • Oct 2, 2020 Debtor's Ledger
  • Oct 2, 2020 Trial Balance
  • Oct 2, 2020 Cash Receipts Journal
  • Oct 2, 2020 Financial vs Managerial Accounting
  • Oct 2, 2020 Accounting Equation
  • Oct 2, 2020 Assets, Liabilities and Owner's Equity
  • Oct 2, 2020 Accounting Cycle
  • Oct 2, 2020 Accounting concepts of a sole trader
  • Oct 2, 2020 Internal Control
  • Oct 2, 2020 Accounting Principals
  • Oct 2, 2020 Indigenous/Informal Accounting systems