Professional Documents
Culture Documents
cash disbursements journal, and general journal. They use the perpetual method. The
following transactions occurred during the current month of December:
2- The following special journal is taken from a merchandising company that uses the
perpetual inventory system:
3. The numbers indicate that the column totals have been posted to the
accounts indicated. For instance, the 411 indicate that $6,815 was posted as
a credit to the sales account.