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GENERAL JOURNAL

DATE
2016 Description PR Debit Credit
SEPT

Sales Returns and Allowances GL-430 150.00


Accounts Receivable- MC CARIO 150.00
7

Acoounts Payable- Yangs 500.00


Purchase R & A GL-530 500.00
9

Sales Returns And Allowances GL-430 25,000.00


Account Receivable - ODOC GL-130 25,000.00
14

Jun Wagwag, Drawings GL-330 4,500.00


Merchandise Inventory GL-150 4,500.00
16
PURCHASE JOURNAL

Page No.

Purchases Account Payable


DATE CUSTOMER P.O No. PR Debit Credit

Sept 1 Fax 781 4,500.00 4,500.00


Esteban 782 6,300.00 6,300.00
Yang's 783 6,000.00 6,000.00
6 Capitols Good 784 16,000.00 16,000.00
LEE 785 9,000.00 9,000.00
New City 786 6,000.00 6,000.00
11 New City 787 45,000.00 45,000.00
Esteban 788 17,000.00 17,000.00
16 Andy & Son 789 35,000.00 35,000.00
Hanz 790 28,000.00 28,000.00
Yang's 791 34,000.00 34,000.00
21 Capitols Good 792 34,000.00 34,000.00
Hanz 793 42,000.00 42,000.00
Roberto 794 50,000.00 50,000.00
30 Cute 797 9,700.00 9,700.00
Fax 798 14,000.00 14,000.00
LEE 799 46,000.00 46,000.00
Roberto 800 20,000.00 20,000.00
Esteban 801 3,000.00 3,000.00
TOTALS 425,500.00 425,500.00
CASH PAYMENTS JOURNAL

DATE CHECK NO. PARTICULARS PR ACCOUNT CODE

SEPT 1 0162811 Rent Expense GL-650 650


0162812 Office Supplies GL-170
0162813 Store Supplies GL-160
3 0162814 Midland Courier GL-620 620
0162815 FAX
0162816 YANG'S
4 0162817 Salaries GL 610
0162818 FAX
0162819 Roberto
6 0162820 Office Supplies GL 170
7 0162821 Capital Goods
0162822 Cash Purchases GL 510
8 0162823 Diwata Trucking GL 520
0162824 PILTEL GL 710
0162825 Petty Cash Replinished GL 120
9 0162826 LEE
0162827 Esteban
10 0162828 Drawings GL 330
0162829 Diwata Trucking GL 520
0162830 Cash Purchases GL 510
0162831 Petty Cash Replinished GL 120
11 0162832 Salaries GL 610
14 0162833 Cash Purchases GL 510
0162834 Advertising GL 620
15 0162835 Miscellaneous General Expense GL 710
0162836 Prepaid Insurance GL 190
18 0162837 Miscellaneous General Expense GL 710
0162838 Miscellaneous Selling Expense GL 680
0162839 Salaries GL 610
20 0162840 VES PRINTING GL 620
0162841 Cash Purchases GL 510
0162842 Drawings GL 330
0162843 Advertising GL 180
0162844 Petty Cash Replinished GL 120
21 0162845 Andy & Son
0162846 Hanz
23 0162847 Capital Goods
0162848 New City
0162849 Roberto
0162850 Cash Purchases GL 510
0162851 Cash Payments of Sales R & A GL 430
24 0162852 Hanz
0162853 Petty Cash Replinished GL 120
27 0162854 Miscellaneous General Expense GL 710
28 0162855 YANG'S
29 0162856 Cash Purchases GL 510
TOTALS
TS JOURNAL

Purchase
Sundry AccountS Cash
Discount
(Debit) Payable (Debit) (Credit)
(Credit)

25,000.00 25,000.00
650.00 650.00
1,500.00 1,500.00
900.00 900.00
4,500.00 90.00 4,410.00
6,000.00 120.00 5,880.00
70,000.00 70,000.00
16,700.00 16,700.00
13,000.00 13,000.00
720.00 720.00
16,000.00 320.00 15,680.00
45,000.00 45,000.00
700.00 700.00
2,800.00 2,800.00
160.00 160.00
9,000.00 9,000.00
6,300.00 63.00 6,237.00
10,000.00 10,000.00
500.00 500.00
18,000.00 18,000.00
1,240.00 1,240.00 300.00
70,000.00 70,000.00 940.00
90,000.00 90,000.00 1,240.00
900.00 900.00
3,000.00 3,000.00
3,100.00 3,100.00
1,500.00 1,500.00
7,500.00 7,500.00
70,000.00 70,000.00
4,000.00 4,000.00
67,000.00 67,000.00
10,000.00 10,000.00
1,000.00 1,000.00
150.00 150.00
35,000.00 700.00 34,300.00
26,800.00 536.00 26,264.00
34,000.00 680.00 33,320.00
6,000.00 6,000.00
50,000.00 500.00 49,500.00
34,500.00 34,500.00
2,500.00 2,500.00
42,000.00 840.00 41,160.00
1,350.00 1,350.00
120.00 120.00
34,000.00 34,000.00
6,000.00 6,000.00
549,790.00 299,300.00 3,849.00 845,241.00
(310) (540) (110)
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-
-
-
90.00 90.00 -
- 120.00 -
- -
- -
- -
- - -
- 320.00 -
- - -
- - -
- - -
- - -
- 180.00 180.00
- 63.00 -
- -
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536.00 - -
- 700.00 -
26,264.00 536.00 -
680.00 -
28,000.00 120.00 120.00
1,200.00 500.00 -
- - -
- - -
41,160.00 840.00 -
(840.00) - -
- - -
- 680.00 680.00
- - -
- 5,986.00
SALES JOURNAL

Accounts
DATE CUSTOMER Invoice No. PR Receivable Sales (Credit)
(Debit)
Sept. 2J&B 201 6,900.00 6,900.00
Mc Cario 202 10,000.00 10,000.00
R&S 203 5,000.00 5,000.00
6 Dagupan Inc. 204 9,600.00 9,600.00
Evergood 205 2,500.00 2,500.00
ODOC 206 5,000.00 5,000.00
8B&S 207 31,000.00 31,000.00
Kool 208 65,000.00 65,000.00
Tony 209 14,000.00 14,000.00
Wear 210 24,000.00 24,000.00
13 Abanao Shop 211 86,000.00 86,000.00
B &C 212 74,000.00 74,000.00
ODOC 213 25,000.00 25,000.00
18 Evergood 214 44,500.00 44,500.00
K&S 215 39,500.00 39,500.00
Mc Cario 216 18,000.00 18,000.00
22 Abanao Shop 217 50,000.00 50,000.00
HC 218 69,000.00 69,000.00
24 Dagupan Inc. 219 19,000.00 19,000.00
Kool 220 60,000.00 60,000.00
ODOC 221 4,300.00 4,300.00
29 Dagupan Inc. 222 86,000.00 86,000.00
R&S 223 120,000.00 120,000.00
TOTALS 868,300.00 868,300.00
(130) (420)
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WAGWAG ENTERPRISES
TRIAL BALACE
For the Month Ended September 30, 2017

Account
No. Account Name Debit Credit

110 Cash 152,499.00


120 Petty Cash 1,180.00
130 Accounts Receivable 364,750.00
140 Allowance for Bad debts
150 Mechandise Inventory 388,500.00
160 Store Supplies 3,100.00
170 Office Supplies 2,740.00
180 Advertising Supplies 2,400.00
190 Prepaid Insurance 7,750.00
200 Furniture 60,000.00
210 Accum. Depreciation - Furniture 30,000.00
310 Accounts Payable 180,800.00
320 Juan Wagwag, Capital 543,700.00
330 Juan Wagwag, Drawings 37,500.00
410 Income Summary
420 Sales 1,242,600.00
430 Sales Returns and Allowances 27,800.00
440 Sales Discount 10,437.00
510 Purchases 686,000.00
520 Freight In 1,200.00
530 Purchases R and A 3,077.00
540 Purchase Discount 3,849.00
610 Salaries 210,000.00
620 Advertising 5,860.00
630 Advertising Supplies Used
640 Store Supplies Used
650 Rent Expense 25,000.00
660 Depriciation Expense
670 Bad Dept Expense
680 Miscellaneous Selling Expense 7,650.00
690 Office Supplies Used
700 Insurance Expense
710 Miscellaneous General Expense 9,660.00
TOTAL 2,004,026.00 2,004,026.00