The sales journal or day book is intended to record individual sales on credit. The originating document for entries in the sales journal is a copy of the invoice sent to the customer. A sales invoice is made out, normally by the sales department: a. On notification from the works that the article required has [...]

So long as a business pays on delivery for everything it buys the purchases account or accounts could be written up from the entries in the cash paid book or the cash paid side of a single cash book. Where purchases are obtained on credit it is necessary to operate a separate book of prime [...]