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???)0?(? ??       0???)8 ??101   
???)0?(????????     0???)8 ??102   
???)0??)9?       0???)8 ??201   
???)?,?        0???)8 ??301   
???)??4????(??     0???)8 ??401   
???)0?(?0??       0???)8 ??501   
  
  ? ??????  ? AEC  
 ?,??????9???           Book  of  Original Entry  
 ?,??????9?             Purchases Journal  
 ?,????? ???1? ?????)84????       Purchases Returns and  Allowance Journal  
 ?,???????             Sales  Journal  
 ?,????????? (??1??????)8?(?????3?     Sales  Returns and  Allowance   Journal  
 ?,???????0?(??           Cash  Receipts Journal  
 ?,???????0?(???           Cash  Payments  Journal  
 ?,??????8?4??           General  Journal   
 ?,?????0??           Special Journal  
?               Page  
???)8               Date  
??????             Account Names and Explanation  
0???)8???)             Account No.  
0??(??               Debit  
0???(??               Credit  
??????)??             Double Entry Book-keeping  
?????)?               Chart of Account  
?8???)?             account name  
0???)8???)             account code  
????0?????)????????)        Accounting Period  
???????????3? ?,??????8?4?1???????    Compound Journal Entry  
0?????)3? ?,??????8?4?         Opening  Entries  
?????0???)8???)1??1????0??0?????     Block Code
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