Chapter 7, Problem 6E

To determine

Concept Introduction:

Types of Journal: There are two types of journal in which a transaction is reflected or recorded.

The two types of journals are –

• Special Journals that includes, sales journal, purchase journal, cash receipts journal and cash payment journals. All the transactions related to the type of journal are recorded in the respective journal

• General Journal includes all the transactions other than the above mentioned transactions are recorded in this journal.

In a cash disbursements journal, all the transactions related to cash payments are recorded whether they have been paid for salaries, expenses, purchase of merchandise or payments of accounts payable.

The format of Cash Disbursements journal is as follows –

Cash Disbursement Journal
Date	Ck. No	Payee	Account Debited	PR	Cash Cr.	Purchase Discount Cr.	Other Accounts Dr.	Accounts Payable Dr.

To prepare:

Headings for cash disbursements journal and Journalize the April Transactions that should be recorded in the cash disbursements journal