It's Cool Supplies

Purchase Journal

Date Purchases Input Tax Accounts Payable

Supplier F Terms
2018 Debit Debit Credit
12-Oct Papelaria Merchandise 3/10, 2/15, 1/30 530.00 63.60 593.6
18-Oct The Haus of Supplies 3/10, 2/15, 1/30 1297.00 155.64 1452.64
20-Oct RMTCJ Supplies Co. 3/10, 2/20, 1/30, n/60 422.00 50.64 472.64
24-Oct Chuja Paper Co. 2/10, 1/30, n/60 198.00 23.76 221.76
26-Oct The Haus of Supplies 3/10, 2/15, 1/30 992.00 119.04 1111.04

Total 3439.00 412.68 3851.68

 It's Cool Supplies
Cash Disbursements Book

Check Check Purchase Acounts

Date Paid to Cash Discount Payable Purchases Input Tax Sundry Accounts F Debit Credit
Voucher No.
2018 Credit Credit Debit Debit Debit
10-Oct DO Office Supplies 001 01 1253.55 915.00 109.80 Freight in 340 228.80
14-Oct Chuja Paper Co. 002 02 514.64 147.00 17.64 Freight in 340 350.00
16-Oct Naag's School Supplies 003 03 1835.20 1460.00 175.20 Freight in 340 200.00
18-Oct Mamamoo School Supplies 004 04 3154.40 2370.00 284.40 Freight in 340 500.00
22-Oct Naag's School Supplies 005 05 1785.92 1416.00 169.92 Freight in 340 200.00
23-Oct The Haus of Supplies 006 06 1124.50 26.91 1154.64 (3.23)
24-Oct Papelaria Merchandise 007 07 831.73 10.60 843.60 (1.27)
25-Oct RMTCJ Supplies Co. 008 08 449.85 8.28 459.12 (0.99)
28-Oct Chuja Paper Co. 009 09 567.32 3.96 571.76 (0.48)
29-Oct The Haus of Supplies 010 10 1227.71 29.76 1261.04 (3.57)
31-Oct Naag's School Supplies 011 11 150.00 Accounts Receivable - Naag 030 150.00
31-Oct DO Office Supplies 012 12 150.00 Accounts Receivable - DO 030 150.00
31-Oct Papelaria Merchandise 013 13 150.00 Accounts Receivable - Papelaria 030 150.00
31-Oct The Haus of Supplies 014 14 150.00 Accounts Receivable - The Haus 030 150.00
31-Oct Chuja Paper Co. 015 15 150.00 Accounts Receivable - Chuja 030 150.00
31-Oct Mamamoo School Supplies 016 16 150.00 Accounts Receivable - Mamamoo 030 150.00
31-Oct Mamamoo School Supplies 017 17 150.00 Accounts Receivable - Mamamoo 030 150.00
31-Oct DO Office Supplies 018 18 150.00 Accounts Receivable - DO 030 150.00
31-Oct Papelaria Merchandise 019 19 150.00 Accounts Receivable - Papelaria 030 150.00

Total 14094.82 79.51 4290.16 6308.00 747.42 2828.8

 It's Cool Supplies
Sales Journal

Date Accounts Receivable Sales Output Tax

Customer F Terms
2018 Debit Credit Credit
8-Oct Papelaria Merchandise 3/10, 2/15, 1/30 397.60 355.00 42.60
12-Oct Mamamoo School Supplies 3/10, 2/15, 1/30 1456.00 1300.00 156.00
24-Oct Mamamoo School Supplies 3/10, 2/15, 1/30 2587.20 2310.00 277.20
25-Oct DO Office Supplies 3/10, 2/15, 1/30 1400.00 1250.00 150.00

5840.80 5215.00 625.80

 It's Cool Supplies
Cash Receipt Journal

Date Cash Sales Discount Accounts Receivable Sales Output Tax

Received From OR No. Sundry Account F Debit
2018 Debit Debit Credit Credit Credit
2-Oct RMTCJ Supplies Co. 1 1310.40 1170.00 140.40
2-Oct Naag's School Supplies 2 334.80 150.00 165.00 19.80
7-Oct DO Office Supplies 3 1146.80 150.00 890.00 106.80
9-Oct The Haus of Supplies 4 799.60 150.00 580.00 69.60
11-Oct Chuja Paper Co. 5 306.80 150.00 140.00 16.80
17-Oct Papelaria Merchandise - cuorier 6 150.00 150.00
17-Oct Papelaria Merchandise 6 385.67 10.65 397.60 (1.28)
17-Oct Mamamoo School Supplies-courier 7 150.00 150.00
17-Oct Mamamoo School Supplies 7 1412.32 39.00 1456.00 (4.68)
27-Oct DO Office Supplies-courier 8 150.00 150.00
27-Oct DO Office Supplies 8 1358.00 37.50 1400.00 (4.50)
27-Oct Mamamoo School Supplies-courier 9 150.00 150.00
27-Oct Mamamoo School Supplies 9 2509.58 69.30 2587.20 (8.32)
30-Oct Papelaria Merchandise 10 438.96 150.00 258.00 30.96

10602.93 156.45 7190.80 3203.00 365.58

010 220 030 210 130
Credit
 It's Cool Supplies
General Journal

Date Account Titles and Explanations PR Debit Credit

12-Oct Freight in 340 250.00
Accounts Payable- Papelaria 110 250.00
Freight charges on account

18-Oct Freight in 340 150.00

Accounts Payable- The Haus 110 150.00
Freight charges on account

20-Oct Freight in 340 150.00

Accounts Payable- RMTCJ 110 150.00
Freight charges on account

23-Oct Accounts Payable- The Haus 110 448.00

Purchase Returns and Allowances 320 400.00
Input Tax 040 48.00
Returns of Merchandise
350.00
24-Oct Freight in 340 350.00
Accounts Payable- Chuja 110
Freight charges on account

25-Oct Accounts Payable- RMTCJ 110 163.52

Purchase Returns and Allowances 320 146.00
Input Tax 040 17.52
Returns of Merchandise

26-Oct Freight in 340 150.00

Accounts Payable- The Haus 110 150.00
Freight charges on account
 It's Cool Supplies
General Ledger

Account Name: Cash on Hand Account Code: 010

Balance
Date Description and Explanations JR Debit Credit Debit Credit
31-Oct Cash Collection CRJ-01 10602.93 10602.93

Account Name: Cash in Bank Account Code: 020

31-Oct Cash Payments CDB-01 14094.82 14094.82

Account Name: Accounts Receivable Account Code: 030

31-Oct Sales on account SJ-01 5840.80 5840.80
31-Oct Sales on account CRJ-01 7190.80 (1350)
31-Oct Sales on account CDB-01 1350.00 0

Account Name: Input Tax Account Code: 040

31-Oct Paid tax CDB-01 747.42 747.42
31-Oct Paid tax PJ-01 412.68 1160.10
31-Oct Paid tax to The Haus J-01 48.00 1112.10
31-Oct Paid Tax to RMTCJ J-01 17.52 1094.58

Account Name: Creditable Input Tax Account Code: 050

Account Name: Accounts Payable Account Code: 110

31-Oct Purchase on Account PJ-01 3851.68 3851.68
31-Oct Purchase on Account CDB-01 4290.16 -438.48
31-Oct Purchase on Account J-01 438.48 0
Account Name: VAT Payable Account Code: 120

Account Name: Output Tax Account Code: 130

31-Oct Paid tax CRJ-01 365.58 365.58
31-Oct Paid tax SJ-01 625.80 991.38

Account Name: Sales Account Code: 210

31-Oct Sold merchandise CRJ-01 3203.00 3203.00
31-Oct Sold merchandise on account SJ-01 5215.00 8418.00

Account Name: Sales Discount Account Code: 220

31-Oct Full settlement CRJ-01 156.45 156.45

Account Name: Purchases Account Code: 310

31-Oct Purchase merchandise CDB-01 6308.00 6308.00
31-Oct Purchase merchandise on account PJ-01 3439.00 9747.00

Account Name: Purchase Returns and Allowances Account Code: 320

31-Oct Defective merchandise J-01 400.00 400.00
31-Oct Defective merchandise J-01 146.00 546.00

Account Name: Purchase Discount Account Code: 330

31-Oct Full settlement CDB-01 79.51 79.51

Account Name: Freight in Account Code: 340

31-Oct Paid freight charges CDB-01 1478.75 1478.75
31-Oct Paid freight charges J-01 1050.00 2528.75

Account Name: Freight out Account Code: 410

Total 24129.71 24129.71
 It's Cool Supplies
Trial Balance

Account Code Account Titles Debit Credit

010 Cash on Hand 11202.93
020 Cash in Bank 14094.82
030 Accounts Receivable (600.00)
040 Input Tax 1094.58
110 Accounts Payable 0
130 Output Tax 991.38
210 Sales 8418.00
220 Sales Discount 156.45
310 Purchases 9747.00
320 Purchase Return and Allowances 546.00
330 Purchase Discount 79.51
340 Freight-In 2528.75

24729.71 24729.71