Cash Payments Journal | Explained with Examples

In this basic accounting lesson, we explain what the Cash Payments Journal (CPJ) is, and what it is used for. We also go through the Cash Payments Journal (CPJ) format and go through examples of completing the Cash Payments Journal (CPJ).
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[@k6ncxrsn]

First transaction on the 3rd ,you put 2500 under purchases because inventory was bought
But whhy is that on the 23rd you put 7000 under Sundry acc. even tho the equipment was also bought using a cheque

[@kidd_drator4126]

This is wat I am also wondering

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[@anova549]

So what if ur textbook doesn't have the purchased and creditors column,what do you do?😢
It has stationary and wages column only.😅

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[@ThobileMdlovu]

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[@OphiweZondi-r7u]

The question I like to ask is why we didn't put day 9 in the cash payment journal if we had a column for creditors

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[@muntuza506]

Hi , Im new in accounting, wanted to ask why equipment and inventory is recorded differently (day 3 and 23) , if they are both purchases why aren't they recorded the same?

[@Counttuts]

Good day, check this one out for better understanding, especially when we are doing the transaction on day 23: ua-cam.com/video/H1m6CVPWkwI/v-deo.html

[@KennethHarrison-sd8bu]

Thank you my heart

[@czarinafelicedeocampo841]

Hi, why is the shilligor worth 900 not entried under purchases?

[@ilhamparuk]

Hi Sir, my teacher told me the other day that we should substitute cash/cheque with “sundry employees”....is this fine to do

[@Bearo323]

This is so helpful!

[@ntsobenondzaba5014]

Why does transaction on day 3 differ with one on day 23? On day 3 we bought inventory by cheque and it was placed under bank and purchases,on day 23 we also bought equipment by cheque but was only placed on bank and sundry. Why was it not put under purchases?

[@fedupvinny7352]

Equipment falls under sundry I believe.

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[@kethiamukeba1924]

Than how bout when it is said "the owner increased his capital contribution.....deposited directly to the businesses account"is that a payment? ???

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[@asherdavids6821]

hi can you please make a video on about a petty cash journal

[@emmissionsibuyi8518]

Hey, based on the last transaction, if I didn’t have the Column creditors and discount received, my understanding is, it would go into the sundry account so my question is, do we put the amount actually paid or the settlement amount? Thanks

[@KelvinSanqela-w2n]

How do I do with the discount allowed

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[@LorenzoWesler-t4n]

Kreiger Trail

[@mariamphahlele2004]

Hi may l ask
Why don't we record credits on cash receipts journal?

[@angelxalisa3345]

He said we only record CASH transactions on these journal

[@namjoonswifey7237]

Cash receipts only records cash and cheque received

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Daugherty Mills

[@nokwandafaith8989]

Thw last one is very complicated it's. Hard ...it's mailed sense but I can't understand it clearly

[@ntokozomokwane1329]

Accounting is showing me flames but let me try and Explain. So Shiligor is our supplier right, that we bought from on credit. So The last adjustment says we settled shiligor all the money we owed him. But then we were given a discount of 10% so the easiest way to calculate that is: 1000x10% = 100 then 1000-100=900(But we don’t record this 900 becuase we settled in full so we enter the full amount we owed them on Creditors. Then we also show that we were given a 10% discount of 1000 which is 100 that we record under discount received.

[@thecrackedgoose1866]

I owe you my uni degree. Thanks.

[@user-wt9xm6xz6l]

How come for doc no. 05 the R7,000 was not placed in the purchases column like doc no. 02 since both were a purchase. And also how come doc no. 02 was not placed in the sundry accounts like you did for doc no. 05. If anyone knows please reply and let me know, thanks in advance.

[@kidd_drator4126]

Can u explain to me please 😭

[@iamsibo4228]

Make sense 😍

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Thank you

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Thanks

[@gofaonamaleka5928]

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[@tshepomakgoba1368]

2500 Inventory bought from Egor Capital is placed under purchases, but 7000 equipment bought from chill tree is placed under sundry accounts, that is where I get a bit lost. can someone please clarify this for me.

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I am lost too

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The totals are not balancing

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Thanks