Online-exclusive visual guides
1. Document detective — event ▸ paper ▸ book
Six everyday events at a laundry shop (new scenarios, not the book's repair-shop cases) and the trail each one leaves.
| Business event | Source document created | Recorded in |
|---|---|---|
| Customer pays cash for same-day laundry | Invoice (EoPT: the single primary document for goods AND services) | Cash Receipts Journal |
| Hotel client takes weekly billing on 15-day terms | Invoice (credit) — recorded even before collection | Sales Journal |
| Shop buys detergent stock on account | Supplier's invoice + Receiving Report | Purchase Journal |
| Shop pays the detergent supplier by check | Check voucher + Official documentation of payment | Cash Disbursements Journal |
| Owner deposits the day's collections | Validated deposit slip | CDJ/CRJ-adjacent: Cash in Bank ▸ Cash on Hand entry |
| Month-end depreciation of washers | Journal Voucher — internal document for non-routine entries | General Journal |
EoPT reminder: since RA 11976, the Invoice is the sole primary document for sales of goods and services alike — the old invoice-vs-OR split is gone.
2. The special-journal router
Four questions, asked in order, route any transaction to its book of original entry.
Ask the cash questions FIRST: a cash sale belongs in the CRJ, not the Sales Journal — the SJ is for credit sales only.
3. Chart of accounts — the numbering architecture
Numbering 101, 110, 120 (instead of 1, 2, 3) leaves room to insert new accounts later without renumbering the whole chart — the same reason building floors skip unit numbers.
Flow to remember: Source document → Journal (book of original entry) → Ledger (book of final entry) → Trial Balance. Subsidiary ledgers (per-customer A/R, per-supplier A/P) must always total to their general-ledger control account.
Practice tools
Tool 1 · Journal Router drill
Route each transaction to its book of original entry.
Tool 2 · Subsidiary-ledger reconciler
The A/R control account shows ₱48,500. Enter each customer's subsidiary balance and check whether the books tie.