14. Debits to creditors' accounts for invoices paid are recorded in the accounts payable debit column of the cash payments journal. 15. Comparing the purchase order with the receiving report will show that all the goods ordered actually arrived and that all goods that arrived were actually ordered. 16. The total of the accounts payable column in the cash payments journal is posted at the end of the month as a debit to accounts payable and a credit to cash. 17. When customers are allowed to return merchandise for credit to their accounts, these transactions are recorded in the general jou, nal. 18. A check register is used to record all expenditures. 19. The voucher register is a substitute for a sales journal. 20. The voucher register takes the place of the cash payments journal.