The purchases journal is used to record credit purchases. The cash journal is used to record the cash a business pays out.

• Explain the purpose of the purchases and cash payment journals.

• Record transactions in the purchases and cash payments journals.

• Record payroll transactions in the cash payments journal.

• Post from the purchases and cash payments journals to the general ledger and the accounts payable subsidiary ledger.

• Total, prove, and rule the purchases and cash payments journals.

• Prepare a schedule of accounts payable.

• Prove cash.