The table shows the transaction as recorded in the supplier accounting bank receipts journal(b).
|BANK RECEIPT JOURNAL||">Inwards||">Outwards|
|100BNK||  Payment from customer C. inv. 536524||1,200  ||21 Feb.14||---|
It basically shows that the bank statement is a symetric mirror of the debit-credit accounting books (journals...) of the business.
Last change 1st June 2014