taken from the
Before you can enter your transactions in a batch, you need to
sort your source documents according to the type or nature of the transactions.
You then need to select the correct batch type or journal to capture the
transactions of a similar nature. You may only select a batch type from the
available batch types (journals) in which you may enter your transactions from
source documents. Should you wish to enter transactions of a similar nature into
any other batch type, which is not available, you first need to create or add the batch type.
Any business issues source documents and hands the original documents to its customers or debtors or other parties with whom a transaction is concluded. These source documents are generated internally and the copies of such source documents are used to enter the transactions in the journals or batch types.
On the other hand a business receives original source documents from its suppliers or creditors or any other party with whom a transaction is concluded. These source documents are generated externally and the business would usually receive the original source documents, which are used to enter the transactions in the journals or batch types. Batch types or journals are used to enter the details of the transactions and to summarise the details into.
In any business the transaction data on source documents are entered in the following subsidiary journals or books of first entry:
For each of these subsidiary journals or books of prime entry, you would debit specific accounts and credit specific accounts applicable to the specific subsidiary journal. This will definitely help to eliminate or significantly reduce the errors that may occur when recording and summarising the transactions or when the transactions are posted to the ledger.
The entries for each of these subsidiary journals or books of prime entry is as follows:
The general journal is used for other transactions, which cannot be classified into any of the transactions that are entered into the subsidiary journals listed above.
Other journals, which may be required, are:
To Select a Batch Type:
Click on the 
speed button or icon. You may also press the
key on your keyboard. Alternatively you may press the 
and 
and
keys on your keyboard. The Batch Type screen will be displayed listing all the available batch types.
Select the Batch Type in which you wish to
enter your transactions.
Click on the 
button.
Or - Right-click on the selected batch (journal) on the Batch Type Selection screen and select the Edit option on the Context menu
The selected Batch Type screen will be displayed.
Click on the 
speed button or press the 
key on your
keyboard to set the defaults for the batch.
Start to enter your transactions in the
batch.
Click on the 
speed button or icon or press the 
key on your
keyboard to change the alias. This will help you
if you wish to identify a specific batch, if you wish to generate a batch type report or if you wish to
export posted batches to a
file.
Click on the 
speed button or icon or press the 
key on your
keyboard to list the batch. It is a good idea to list the batch and check the
entries on the batch thoroughly. If there are any errors, you may edit the batch
before posting the batch.
Click on the 
speed button or icon or press the 
key on your
keyboard to post the batch. This will update all ledger accounts including the
individual accounts for debtors and creditors and the VAT amount to the selected
Output or Input VAT accounts.
Any business issues source documents and hands the original documents to its customers or debtors or other parties with whom a transaction is concluded. These source documents are generated internally and the copies of such source documents are used to enter the transactions in the journals or batch types.
On the other hand a business receives original source documents from its suppliers or creditors or any other party with whom a transaction is concluded. These source documents are generated externally and the business would usually receive the original source documents, which are used to enter the transactions in the journals or batch types. Batch types or journals are used to enter the details of the transactions and to summarise the details into.
In any business the transaction data on source documents are entered in the following subsidiary journals or books of first entry:
| Source document | Internal / External | Subsidiary journal / Books of first entry | |
| Sales invoices (copies) | Internal | Sales Journal | |
| Credit notes (copies) | Internal | Sales returns journal | |
| Supplier Invoices (originals) | External | Purchases Journal | |
| Credit notes (originals) | External | Purchase returns journal | |
| Deposit slips or receipts (copies) | Internal | Receipts Journal | |
| Cheque counterfoils | Internal | Payments Journal | |
| Petty Cash vouchers | Internal | Petty cash book | |
| Miscellaneous | Internal | General Journal | |
For each of these subsidiary journals or books of prime entry, you would debit specific accounts and credit specific accounts applicable to the specific subsidiary journal. This will definitely help to eliminate or significantly reduce the errors that may occur when recording and summarising the transactions or when the transactions are posted to the ledger.
The entries for each of these subsidiary journals or books of prime entry is as follows:
| Subsidiary journal | Account(s) Debited | Account(s) Credited |
| Sales Journal | Debtor's Control | Sales |
| Sales returns journal | Sales | Debtor’s Control |
| Purchase journal | Stock Control or sundry account. | Creditor’s Control |
| Purchase returns journal | Creditor’s Control | Stock Control or sundry account. |
| Receipts journal | Bank | Debtor’s Control or sundry account. |
| Payments journal | Creditor’s Control or sundry account. | Bank |
| Petty cash book | Expense account | Petty cash |
The general journal is used for other transactions, which cannot be classified into any of the transactions that are entered into the subsidiary journals listed above.
Other journals, which may be required, are:
-
Payroll Journal or Salary Journal
-
Depreciation Journal
-
Cost
of Sales Journal (if you are a trader)
- Credit Card Journal
To Select a Batch Type:
Click on the
speed button or icon. You may also press the
key on your keyboard. Alternatively you may press the and and
keys on your keyboard. The Batch Type screen will be displayed listing all the available batch types.
Select the Batch Type in which you wish to
enter your transactions.Click on the button. Or - Right-click on the selected batch (journal) on the Batch Type Selection screen and select the Edit option on the Context menu
The selected Batch Type screen will be displayed.
Click on the
speed button or press the key on your
keyboard to set the defaults for the batch. Start to enter your transactions in the
batch. Click on the speed button or icon or press the key on your
keyboard to change the alias. This will help you
if you wish to identify a specific batch, if you wish to generate a batch type report or if you wish to
export posted batches to a
file.Click on the speed button or icon or press the key on your
keyboard to list the batch. It is a good idea to list the batch and check the
entries on the batch thoroughly. If there are any errors, you may edit the batch
before posting the batch.Click on the
speed button or icon or press the key on your
keyboard to post the batch. This will update all ledger accounts including the
individual accounts for debtors and creditors and the VAT amount to the selected
Output or Input VAT accounts.
