PURCHASE JOURNAL

SALES JOURNAL

CASH RECEIPTS JOURNAL

CASH DISBURSEMENTS JOURNAL

GENERAL JOURNAL
To record all purchase transactions
Dr. Purchases
To record all sales transactions
Cr. Sales
To record all receipts of cash
Dr. Cash
To record all cash payments
Cr. Cash
nsactions

ctions
 CASH
DATE PARTICULARS F DEBIT
2014
Dec. 31 Beg. Bal. 240,000.00
CASH
DATE PARTICULARS F CREDIT
 ACCOUNTS REC
DATE PARTICULARS F
2015
Jan. 1 Beg. Bal.
31 SJ

LOYOLA
BANDONELL
CERDA
ACCOUNTS RECEIVABLE
DEBIT DATE PARTICULARS
2015
210,000.00 Jan. 24
1,420,000.00 31
1,630,000.00
740,000.00

460,000.00
110,000.00
170,000.00
740,000.00
F CREDIT

gj 30,000.00
CR 860,000.00
890,000.00
 MERCHANDISE INVEN
DATE PARTICULARS F DEBIT
2014
Dec. 31 Beg. Bal. 730,000.00
ISE INVENTORY
DATE PARTICULARS F CREDIT
 PREPAID RENT
DATE PARTICULARS F DEBIT
2014
Dec. 31 Beg. Bal. 90,000.00
ID RENT
DATE PARTICULARS F CREDIT
 OFFICE SUPPL
DATE PARTICULARS F DEBIT
2014
Dec. 31 Beg. Bal. 160,000.00
CE SUPPLIES
DATE PARTICULARS F CREDIT
 OFFICE EQUIPM
DATE PARTICULARS F
2014
Dec. 31 Beg. Bal.
 OFFICE EQUIPMENT
DEBIT DATE

1,000,000.00
T
PARTICULARS F CREDIT
 ACCUMULATED DEPR
DATE PARTICULARS F DEBIT
2014
LATED DEPRECIATION
DATE PARTICULARS F CREDIT
2014
Dec. 31 Beg. Bal. 250,000.00
 NOTES PAYABL
DATE PARTICULARS F DEBIT
2014
OTES PAYABLE
DATE PARTICULARS F CREDIT
2014
Dec. 31 Beg. Bal. 400,000.00
 accounts PA
DATE PARTICULARS F
2015
Jan. 9 GJ
31 CDJ
 accounts PAYABLE
DEBIT DATE PARTICULARS
2015
10,000.00 Jan. 1 Beg. Bal.
300,000.00 31
310,000.00

SAMONTE
ARENAS
VIRAY
BRAGANZA
 F CREDIT

130,000.00
PJ 1,370,000.00
1,500,000.00
1,190,000.00

100,000.00
360,000.00
390,000.00
340,000.00
1,190,000.00
 PANGAN, CAPITA
DATE PARTICULARS F DEBIT
2014
PANGAN, CAPITAL
DATE PARTICULARS F
2014
Dec. 31 Beg. Bal.
 CREDIT

1,650,000.00
 SALES
DATE PARTICULARS F DEBIT DATE
2015
Jan. 31
ALES
PARTICULARS F CREDIT

n. 31 SJ 3,160,000.00
 A/R - R. LOYOL
DATE PARTICULARS F DEBIT
2014
Dec. 28 Beg. Bal. 210,000.00
2015 SJ 460,000.00
670,000.00
460,000.00

A/R - B. BANDON
DATE PARTICULARS F DEBIT
2015
Jan. 2 SJ 240,000.00
23 SJ 110,000.00
350,000.00
110,000.00
 A/R - G. SEVID
DATE PARTICULARS F DEBIT
2015
Jan. 8 SJ 310,000.00
-
310,000.00

A/R - M. CERD
DATE PARTICULARS F DEBIT
2015
Jan. 13 SJ 130,000.00
29 SJ 170,000.00
300,000.00
170,000.00
R - R. LOYOLA
DATE PARTICULARS F CREDIT
2015
Jan. 4 CRJ 210,000.00
-
210,000.00

B. BANDONELL
DATE PARTICULARS F CREDIT
2015
Jan. 10 CRJ 240,000.00
-
240,000.00
R - G. SEVIDAL
DATE PARTICULARS F CREDIT
2015
Jan. 24 SRA GJ 30,000.00
25 280,000.00
310,000.00

R - M. CERDA
DATE PARTICULARS F CREDIT
2015
Jan. 22 CRJ 130,000.00
-
130,000.00
 A/P - E. SAMONT
DATE PARTICULARS F DEBIT
2015
Jan. 7 CDJ 130,000.00
26 CDJ 90,000.00
-
220,000.00

A/P - T. ARENAS
DATE PARTICULARS F DEBIT
2015
Jan. 9 SRA GJ 10,000.00
11PAYMENT CDJ 80,000.00
90,000.00
 A/P - L. VIRAY
DATE PARTICULARS F DEBIT
2015

A/P - A. BRAGAN
DATE PARTICULARS F DEBIT
2015
E. SAMONTE
DATE PARTICULARS F CREDIT
2014
Dec. 29 Beg. Bal. 130,000.00
2015
Jan. 17 PJ 190,000.00
320,000.00
100,000.00

- T. ARENAS
DATE PARTICULARS F CREDIT
2015
Jan. 3 PJ 90,000.00
30 PJ 360,000.00
450,000.00
360,000.00
P - L. VIRAY
DATE PARTICULARS F CREDIT
2015
Jan. 11 PJ 120,000.00
28 PJ 270,000.00
390,000.00

A. BRAGANZA
DATE PARTICULARS F CREDIT
 2015
Jan. 25 PJ 340,000.00
 SALES J

INVOICE
DATE SOLD TO/ TERMS: NO.
Jan. 2 B. BANDONELL 316
5CASH
8G. SEVIDAL 317
13M. CERDA 318
18R. LOYOLA 319
23B. BANDONELL 320
29M. CERDA 321
30CASH
SALES JOURNAL
ACCOUNTS
CASH RECEIVABLE
DR. DR. F
240,000.00 \
430,000.00
310,000.00 \
130,000.00 \
460,000.00 \
110,000.00 \
170,000.00 \
1,310,000.00 -
1,740,000.00 1,420,000.00
not posted 120
 SALES
CR.
240,000.00
430,000.00
310,000.00
130,000.00
460,000.00
110,000.00
170,000.00
1,310,000.00
3,160,000.00
410
 PUR

DATE PURCHASED FROM/TERMS:

Jan. 3 T. ARENAS
11L. VIRAY
12CASH
17E. SAMONTE
25A. BRAGANZA
28L. VIRAY
30T. ARENAS
 PURCHASE JOURNAL
INVOICE PURCHASES
NO. DR. F
90,000.00 \
120,000.00 \
70,000.00
190,000.00 \
340,000.00 \
270,000.00 \
360,000.00 \
1,440,000.00
510.00
ACCOUNTS PAYABLE CASH
CR. CR.
90,000.00
120,000.00
###
190,000.00
340,000.00
270,000.00
360,000.00 -
1,370,000.00 70,000.00
220.00 not posted
 OR
DATE RECEIVED FROM NO.
Jan. 4 R. LOYOLA
5CASH
10B. BANDONELL
22M. CERDA
25G. SEVIDAL
27FIRST MORAYTA BANK
30CASH
 CASH RECEIPTS JOUR
SALES
CASH DISCOUNTS
DR. DR. F
205,800.00 4,200.00 \
430,000.00
235,200.00 4,800.00 \
127,400.00 2,600.00 \
280,000.00 \
170,000.00 -
1,310,000.00 -
2,758,400.00 11,600.00
-
RECEIPTS JOURNAL
ACCOUNTS
RECEIVABLE SALES
CR. CR.
210,000.00
430,000.00
240,000.00
130,000.00
280,000.00
- -
- 1,310,000.00
860,000.00 1,740,000.00
220.00 not posted
 SUNDRY
ACCOUNT TITLE F DEBIT

NOTES PAYABLE -

-
Y
CREDIT

170,000.00

170,000.00
 CHECK
DATE PAID TO NO.
2015
Jan. 7 E. SAMONTE 83
11T. ARENAS 84
12CASH 85
14BANK 86
15EMPLOYEES 87
19PANGAN, OWNER 88
21CASH 89
22CASH 90
24E. SAMONTE 91
 CASH DISBURSEMENTS
ACCOUNTS
PURCHASES PAYABLE
DR. DR. F

130,000.00 \
80,000.00 \
70,000.00

- 90,000.00 \
70,000.00 300,000.00 -
NOT POSTED 220.00
DISBURSEMENTS JOURNAL
PURCHASE
DISCOUNTS CASH
CR. CR.

3,900.00 126,100.00
2,400.00 77,600.00
70,000.00
10,000.00
80,000.00
100,000.00
40,000.00
20,000.00
- 90,000.00
6,300.00 613,700.00
 SUNDRY
ACCOUNT TITLE F

INTEREST EXPENSE
SALARIES EXPENSE
PANGAN, WITHDRAWALS
OFFICE SUPPLIES
FREIGHT IN
DRY
DEBIT CREDIT

10,000.00
80,000.00
100,000.00
40,000.00
20,000.00
- ###
250,000.00 -
 GENERAL JOURNA

DATE PARTICULARS
2015
Jan. 9 Accounts Payable - T. Arenas

24Sales Returns and Allow.

 GENERAL JOURNAL

PARTICULARS

Accounts Payable - T. Arenas

Purchase Rets. And Allow.

Sales Returns and Allow.

Accounts Receivable - G. Sevidal
OURNAL

F DEBIT CREDIT

\220 10,000.00
10,000.00

30,000.00
\ 30,000.00
 DEBIT CREDIT DEBIT
Cash 2,384,700
Accounts Receivable 740,000
Merchandise Inventory 730,000
Prepaid Rent 90,000
Office Supplies 200,000
Office Equiptment 1,000,000
Accumulated Depreciation 250,000
Notes Payable 570,000
Accounts Payable 1,190,000
Salaries Payable
Pangan, Capital 1,650,000
Pangan, Withdrawals 100000
Income Summary
Sales 3,160,000
Sales Return and Allowances 30,000
Sales Discounts 11600
Purchases 1440000
Purchasess Returns and Allowances 10,000
Purchases Discounts 6300
Transportation In 20000 -
Salaries Expense 80000 - 90,000
Rent Expense - 30,000
Office Supplies Expense - 130,000
Depreciation Expense - 10,000
Interest Expense 10000 -
6,836,300 6,836,300 260000
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
2,384,700 2,384,700
740,000 740,000
730,000 730,000 470,000 470,000
30,000 60,000 60,000
130,000 70,000 70,000
1,000,000 1,000,000
10,000 260,000 260,000
570,000 570,000
1,190,000 1,190,000
90,000 90,000 90,000
- 1,650,000 1,650,000
- 100,000 100,000
- -
- 3,160,000 3,160,000 - -
- 30,000 30,000 - -
- 11600 11600 - -
- 1440000 1440000 - -
- 10,000 10,000 - -
- 6300 6300 - -
- 20000 - 20000 - - -
- 170000 - 170,000 - - -
- 30,000 - 30,000 - - -
- 130,000 - 130,000 - - -
- 10,000 - 10,000 - - -
10,000 10,000 -
260,000 6,936,300 6936300 2,581,600 3,646,300 4,824,700 3,760,000
1,064,700 1,064,700
3,646,300 3,646,300 4,824,700 4,824,700