Credit purchases in a manual system are recorded in a purchases journal and cash payments in a cash disbursements journal. 在手工系统中,赊账购买被记录在进货日记账,现金支付被记录在现金支付日记账。
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger. 使用进货日记账,现金支付日记账,和应付款明细分类账。