BATCHES

It’s advisable to arrange and organize your batches title, early before you start with any daily transaction. For each transaction to be keyed in, you have  to decide which batch it belongs to. For example, you may maintain 7 batches for each month as below :

Batch No.	Batch Title	Related transactions
1	Sales Journal – Jan 2008	Credit Sales in January
2	Sales Returns Journal – Jan 2008	Sales Return in January
3	Purchases Journal – Jan 2008	Credit Purchases in January
4	Purchases Return Journal – Jan 2008	Purchases return in January
5	Cash Book (Cash) – Jan 2008	Cash received / paid in January
6	Cash Book (Bank) – Jan 2008	Banks received / paid in January
7	General Journal – Jan 2008	Other transaction in January
8	Sales Journal – Feb 2008	Credit Sales in February
9	Sales Returns Journal – Feb 2008	Sales Return in February
10	Purchases Journal – Feb 2008	Credit Purchases in February
11	Purchases Return Journal – Feb 2008	Purchases return in February
12	Cash Book (Cash) – Feb 2008	Cash received / paid in February
13	Cash Book (Bank) – Feb 2008	Banks received / paid in February
14	General Journal – Feb 2008	Other transaction in February

And if the list goes on, eventually you may have 84 batches for the year 2008.