Source documents to financial statement

Hello sir,

I am a bit lost in the different journal n books of prime entry till to the FS.

For eg, the order of sales, customer purchase from us, which make a sale. So is the sales day book then the receivable ledger, then the receivable control account, then where the discount allowed account goes. Then there is the TB, then there is the fs??

Is there any diagram that can help us to understand it, from which accont to go to which account?

Thanks