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Cash and Credit Transactions, In sales journal: #, In cash receipts…

- - - - CPJ
        
        We buy inventory:
        
        Bank (Cr)
        
        decrease asset
        
        Inventory (Dr)
        
        increase asset
        decrease equity
      - We purchase
        inventory
        (credit)
        
        PJ
        
        Inventory (Dr)
        
        increase asset
        
        Creditor (individ. acc) (Cr)
        
        increase liability
        
        Creditors Control (Cr)
        
        We sell
        inventory
        (cash)
        
        CRJ
        
        Bank (Dr)
        
        increase asset
        
        selling price
        
        Sales (Cr)
        
        increase equity (income)
        
        selling price
        
        Cost of sales (Dr)
        
        decrease equity (expense)
        
        cost price + (carriage)
        
        Inventory (Cr)
        
        decrease asset
        
        cost price
        
        We sell
        inventory
        (credit)
        
        SJ
        
        Debtor (Dr)
        
        increase asset
        
        selling price
        
        Debtors Control (Dr)
        
        Sales (Cr)
        
        increase equity (income)
        
        selling price
        
        Cost of sales (Dr)
        
        decrease equity (expense)
        
        cost price
        
        Inventory (Cr)
        
        decrease asset
        
        cost price
        
        Our sold
        inventory returns
        (credit)
        
        SRJ
        
        Debtor (Cr)
        
        2 more items...
        
        Debtors Control (Cr)
        
        Sales Returns (Dr)
        
        2 more items...
        
        Cost of sales (Cr)
        
        2 more items...
        
        Inventory (Dr)
        
        2 more items...
        
        Our sold
        inventory returns
        (cash)
        
        We refund the cash:
        
        1 more item...
        
        We reinstate the
        returned inventory:
        
        1 more item...
        
        We return
        inventory
        (credit)
        
        1 more item...
  - - - CPJ
        
        We buy inventory: cost price for all
        
        Purchases (Dr)
        
        increase asset, decrease equity
        
        Bank (Cr)
        
        decrease asset
      - We purchase
        inventory
        (credit)
        
        PJ
        
        Purchases (Dr)
        
        increase asset
        
        Creditor (individ. acc) (Cr)
        
        increase liability
        
        Creditors Control (Cr)
        
        Cost price for all
        
        We sell
        inventory
        (cash)
        
        CRJ
        
        Bank (Dr)
        
        increase asset
        
        selling price
        
        Sales (Cr)
        
        increase equity (income)
        
        selling price
        
        We sell
        inventory
        (credit)
        
        SJ
        
        Debtor (Dr)
        
        increase asset
        
        selling price
        
        Debtors Control (Dr)
        
        Sales (Cr)
        
        increase equity (income)
        
        selling price
        
        Our sold
        inventory returns
        (credit)
        
        SRJ
        
        Debtor (Cr)
        
        2 more items...
        
        Debtors Control (Cr)
        
        Sales Returns (Dr)
        
        2 more items...
        
        Our sold
        inventory returns
        (cash)
        
        Cash refund only
        
        1 more item...
        
        We return
        inventory
        (credit)
        
        2 more items...
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