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Sales Journal

Date Accounts Debited Invoice no. Ref Dr. Accounts Receivable Dr. Cost of Goods Sold
July Cr. Sales Revenue Cr. Inventory
7 1001 41,250 18,750
Aurora Company
18 1002 5,500 2,500
Audrey company
24 1003 3,960 1,800
Joel Company
Total: 50,710 23,050
Total Debit: 73,760
Total Credit: 73,760

Cash Receipts Journal

Date Accounts Ref Dr. Cash Dr. Sales Cr. Sales Cr. CR Other Accounts Dr. Cost of Goods
July Credited Discount Revenue Accounts Sold Cr. Inventory
Receivable
1 AngTindahan 200,000 Dy, 200,000
Company Capital

16 Aurora Company 40,425 825 41,250

22 Happy Company 22,000 22,000 10,000

Total: 262,425 825 63,250 200,000 10,000

Total Debit: 273,250


Total Credit: 273,250
PURCHASES JOURNAL

Date Accounts Debited Terms Ref Dr. Inventory


July Cr. Accounts Payable
4 Jude Corporation 2/10, n/30 25,000

23 Plusminus Corporation 30 days 3,000

TOTAL: 28,000

CASH DISBURSEMENTS JOURNAL


Date Check Accounts Debited ref Other accounts Dr. Accounts Inventory Cash Cr.
July no. payable Dr. Dr.
1 Computershop Inc. Office Equipment 45,000 45,000
2 Yuki Nakata Prepaid Expenses 30,000 30,000
8 Jude Corp. 25,000 (500) 24,500
15 Ariza Fontanilla Salary Expenses 7,000 7,000
19 Mickey Inc. 25,000 25,000
25 Sirghed Ungco Utilities Expense 7,400 7,400
31 Ang Tindahan Company Drawings 10,000 10,000

TOTAL: 99,400 25,000 24,500 148,900


Total Debit: 148,900
Total Credit: 148,900
GENERAL JOURNAL
Date Account Account Title and Explanation Ref Debit Credit
July Number
26 Sales Return and Allowances 1320
Accounts Receivable 1320
Inventory 600
Cost of Goods Sold 600