Double Entry Accounting SystemExpense and liability source documents:InvoicesPaid billsCharge slipsExpense and liability journals:Cash Disbursements JournalPurchase JournalGeneral JournalVoucher RegisterIncome and asset source documents:Sales and cash receiptsCash receipts bookRegister tapesIncome and asset journalsSales JournalCash Receipts JournalGeneral JournalGeneral LedgerTrial balanceUnadjusted trial balanceAdjusting journal entriesAdjusted post closing trial balanceTax Return
