punting Journals Used for Recording Transactions (Reference pg. 13) Journal (SJ) Record all credit sales transactions in the Sales Journal. May also record Sales returns and allowances in this journal. Receipts Journal (CR) Record all receipts of cash from any source in the Cash Receipts Journal. ses Journal (PJ) Record all credit purchases of merchandise and assets in the Purchases Journal. May also record Purchases returns and allowances in this journal. Disbursements Journal (CD) Record all cash disbursements made by check in this journal (except payroll checks). Journal (PR) All payroll disbursements made by check or transferred to employee personal checking account. al Journal (GJ) All other entries not recorded in special journals, include corrections, adjusting entries, closing entries, etc. iary Ledgers: Accounts Receivable-General Ledger Account Accounts Payable-General Ledger Account Customers-Subsidiary Ledger Accounts Vendors-Subsidiary Ledger Accounts John Norman (Norman-01) John Charles Management (JCM-001) State of CA (Calif-02) Midtown Irrigation District (MID-002) George Parker (Parker-03) Office Max (OFF-003) Running Water Tile (Running-04) Pacific Bell (PAC-004)