SJ (Sales Journal) PJ (Purchase Journal) CRJ (Cash Receipt Journal) CDJ (Cash Disbursement Journal) GJ (General Journal) 1. Cash sales 2 . Collection from receivable 3. Interest income received 4. Interest expense paid 5 . Cash drawings of owners 6. Cash contribution from owners 7. Principal payments for bank loans 8. Accrual of unpaid utility bill 9. Payments for merchandise purchased on account 10. Deliveries made to customer on account 11. Payment of utilities 12. Purchase made on account 13. Payment for acquisition of equipment 14. Depreciation expense 15. Amortization expense 16. Accrual of unpaid salaries