9 - Special Journal

emeronTI
3
Tinanub,vtiBiess
( Special Journals )
Lecturer: Hour Ry
I- esckIepIm ( Introduction )
BImunmkeyIg)ansikSaGMBIRbtibtikaren
Akg General Journal eday ELk
ehIyeFVIkarRsg;cUleTAkg General Ledger .
vaeRbIsMrab;Et cMeBaHRkumhuntUc
b:uEncMeBaHRkumhunFMEdl
manskmPaBRbtibtikar esdkiceRcIn
RtUvman Special Journal
edIm,IgayRsYlEckkargareFVI .
Special Journal rYmman Sale Journal, Purchase Journal, Cash
receipts Journal, Cash payments Journal and General Journal .
Lecturer: Hour Ry
Types of Special Journal

Sales
Journal
Used for:
All Sales of
merchandis
e on
account
Cash
Receipts
Purchases
Purchases
Journal
Journal
Journal
Journal
Used for:
All Cash
received
(including
cash sales)
Used for:
All purchases
of
merchandise
on account
Lecturer: Hour Ry
Cash
General
Journal
Journal
Journal
Payment
Payment
Used for:
All cash
paid
(including
cash
purchases)
Used for:
Transactions
that cannot
be entered in
a special
journal,
including
correcting,
adjusting,
and closing
entries
II-
Tinanub,vtielIkarlk;
(Sales
Journal )
RtUv)aneRbIR)as;sMrab;karlk;TMnij
eCOTaMgGs; .
karcuHTinanub,vtiEpk lk;eCO
( Journalizing Credit Sales )
]TahrN
June 01 : Dara Co.ltd sales merchandise on credit to Mara co. amount
$10,000 and COGS for this inventory $7,000 invoice number 10.
05 : The firm sales merchandise on credit to Seng amount $12,000 and
COGS for this inventory $8,400 invoice number 11.
Lecturer: Hour Ry
II- Tinanub,vtielIkarlk;
(Sales Journal )
12 : Dara Co.ltd sales merchandise on credit to Koro amount $8,000 and COGS
for this inventory $5,600 invoice number 12.
16 : The firm sales merchandise on credit to Seng amount $7,500 and COGS for
this inventory $5,250 invoice number 13.
20 : Dara Co.ltd sales merchandise on credit to Mara co. amount $15,000 and
COGS for this inventory $10,500 invoice number 14.
25 : Dara Co.ltd sales merchandise on credit to Koro amount $4,000 and COGS
for this inventory $2,800 invoice number 15.
29 : The firm sales merchandise on credit to Seng amount $4,500 and COGS for
this inventory $3,150 invoice number 16.
Lecturer: Hour Ry
Dara Co.ltd
Sales Journal
P1
Date
Account
Debited
Invoice N Ref.
A/R Dr. , Sales Cr.
COGS Dr., Inventory Cr.
2009
June 1
Mara co.
10
10,000
7,000
June 5
Seng
11
12,000
8,400
June 12 Koro
June 16 Seng
12
8,000
5,600
13
7,500
5,250
June 20 Mara co.

June 25 Koro
14
15,000
10,500
15
4,000
2,800
June 29 Seng
16
4,500
3,150
61,000
42,700
Total
Lecturer: Hour Ry
Account Receivable subsidiary Ledger

Mara co.
Date
Ref.
Dr.
Cr.
Balance
2009
June 1
June 20
P1
P1
10,000
15,000
10,000
25,000

Koro
Date
Ref.
Dr.
Cr.
Balance
June 12
P1
8,000
8,000
June 25
P1
4,000
12,000
2009
Lecturer: Hour Ry

Seng
Date
Ref.
Dr.
Cr.
Balance
June 5
P1
12,000
12,000
June 16
P1
7,500
19,500
June 29
P1
4,500
24,000
2009
General
Ledger
Merchandise Inventory
Date
Ref.
June30
P1
Dr.
Cr.
Balance
2009
Lecturer: Hour Ry
42,700
42,700
Sales
Date
Ref.
June30
P1
Dr.
Cr.
Balance
2009
Date
61,000
Account Receivable
Ref.
Dr.
Cr.
61,000
Balance
2009
June30
P1
Date
COGS
Ref.
Dr.
June30
P1
42,700
61,000
61,000
Cr.
Balance
2009
Lecturer: Hour Ry
42,700
9
III-Tinanub,vtiTTYlR)ak;
( Cash Receipts )
ral;RbtibtikarTTYlR)ak;TaMgGs;RtUv)ankt;
RtacUleTAkg Cash Receipts .
dUcCakarlk;TMnijTTYlsac;R)ak;Pam
TTYlkarTUTat;BIGtifiCnCMBak;
karlk;kaksMNl; karlk;GaKar
karxIR)ak;BIFnaKar .
]TahrN
June 01 : Mr. Dara makes an investment of $ 500,000 in the business.
05 : A check for $9,900 is received from Mara co in payment of invoice N10 for
$10,000 less a 1% discount.
Lecturer: Hour Ry
10
III-Tinanub,vtiTTYlR)ak;
( Cash Receipts )
8 : Cash sales of merchandise total $ 15,000 ( COGS= 12,000) .
12: A check for $11,760 is received from Seng in payment of invoice
N11 for $12,000 less a 2% discount.
15: Cash is received by signing a note for $ 60,000.
22: Cash sales of merchandise total $ 5,000 ( COGS= 4,000).
27: A check for $7,760 is received from Koro in payment of invoice N12
for $8,000 less a 3% discount.
29: A check for $7,500 is received from Seng in payment of invoice N13.
Lecturer: Hour Ry
11
Dara Co.ltd
Cash Receipts Journal
Date
Acc. Credited
2009
June1
Daras Capital
5 Mara co
Ref.
30
A/R Cr.
11,760
100
5,000
27 Koro
29 Seng
7,760
15,000
240
12,000
12,000
60,000
5,000
240
7,500
616,920
COGS Dr.
Inventory
Cr.
10,000
60,000
22
Others
Accounts
Cr.
500,000
15,000
20
Sales Cr.
500,000
9,900
8
12 Seng
15 Notes payable
Cash Dr.
S/D
Dr.
R1
4,000
8,000
7,500
580
37,500
Lecturer: Hour Ry
20,000
560,000
16,000
12
Account receivable subsidiary ledger

Date
Mara co
Ref.
Dr.
Cr.
Balance
2009
June 1
June 5
June 20
P1
R1
P1
10,000
10,000
15,000
10,000
0
15,000
Seng
Date
Ref.
Dr.
June 5
June 12
June 16
June 27
June 29
P1
R1
P1
R1
P1
12,000
Cr.
Balance
2009
Lecturer: Hour Ry
12,000
7,500
7,500
4,500
12,000
0
7,500
0
4,500
13
Koro
Date
Ref.
June 12
June 25
June 27
P1
P1
R1
Dr.
Cr.
Balance
2009
8,000
4,000
8,000
8,000
12,000
4,000
General Ledger
Account Receivable
Date
Ref.
Dr.
Cr.
Balance
2009
June30
P1
June30
R1
Lecturer: Hour Ry
61,000
61,000
37,500
23,500
14
Cash
Date
Ref.
Dr.
Cr.
Balance
2009
June30
R1
616,920
616,920
Date
Ref.
Dr.
Cr.
Balance
June 30
P1
42,700
42,700
June 30
R1
16,000
58,700
2009
Notes payable
Date
Ref.
June30
R1
Dr.
Cr.
Balance
2009
Lecturer: Hour Ry
60,000
60,000
15
Daras capital
Date
Ref.
June30
R1
Dr.
Cr.
Balance
2009
500,000
500,000
Cost of goods sold

Date
Ref.
June30
June30
P1
R1
Dr.
Cr.
Balance
2009
42,700
16,000
42,700
58,700
Sales
Date
Ref.
Dr.
Cr.
Balance
June30
P1
61,000
61,000
June30
R1
20,000
81,000
2009
Sales discounts
Date
2009
Ref. Dr.
June30
R1
Cr.
580
Lecturer: Hour Ry
Balance
580
16
IV-Tinanub,vtiTij ( Purchase
Journal )
RKb;RbtibtikarTijTMnijeCOTaMgGs;
RtUv)ankt;cUleTAkg Purchase Journal .
karcuHTinanub,vtiEpkTijeCO
( Journalizing Credit purchases of merchandise )
]TahrN
June 01 : Dara Co.ltd purchases merchandise on credit from Ban co.

amount $5,000 term 2/10,N/30.
04 : Dara Co.ltd purchases merchandise on credit from Sara amount $4,400
term 1/10,N30.
Lecturer: Hour Ry
17
IV-Tinanub,vtiTij ( Purchase
Journal )
June 13 : Dara Co.ltd purchases merchandise on credit from Heng amount
$5,000 term 2/10,N30.
term 3/10,N30.
18 : Dara Co.ltd purchases merchandise on credit from Ban co. amount
$1,500 term 1/10,N30.
24 : Dara Co.ltd purchases merchandise on credit from Heng amount
$2,000 term 2/10,N30.
term 4/10,N30.
Lecturer: Hour Ry
18
Dara Co.ltd
Purchase Journal
Date
Account
Credited
Terms
Ref.
C1
Merchandise Inventory Dr.
A/P Cr.
2009
June 1
Ban co
2/10,N30
5,000
June 4
Sara
1/10,N30
4,400
June 13
Heng
2/10,N30
5,000
June 17
Sara
3/10,N30
3,500
June 18
Ban co
1/10,N30
1,500
June 24
Heng
2/10,N30
2,000
June 28
Sara
4/10,N30
4,000
25,400
Total
Lecturer: Hour Ry
19
Account Payable subsidiary Ledger

Ban co.
Date
Ref.
Dr.
Cr.
Balance
June 1
C1
5,000
5,000
June 18
C1
1,500
6,500
2009
Sara
Date
Ref.
Dr.
Cr.
Balance
June 4
C1
4,400
4,400
June 17
C1
3,500
7,900
June 28
C1
4,000
11,900
2009
Heng
Date
Ref.
Dr.
Cr.
Balance
June 13
C1
5,000
5,000
C1
2,000
7,000
2009
June 24
Lecturer: Hour Ry
20
Date
Ref.
Dr.
Cr.
Balance
2009
June 30
June 30
June 30
Date
P1
42,700
R1
16,000
C1
25,400
Account Payable
Ref.
Dr.
42,700
58,700
33,300
Cr.
Balance
2009
June30
C1
Lecturer: Hour Ry
25,400
25,400
21
V-Tinanub,vtibg;R)ak; ( Cash
Payments Journal )
ral;karbg;R)ak;TaMgGs;RtUv)ancuHe
nAkg Cash payment Journal .
]TahrN_
June 2 : CheckNo20 for $200 issued for insurance for three months.
June 5 : CheckNo21 for $4,900 sent to Ban co in payment in June1 invoice for
June10 : CheckNo22 for $3,000 issued for the purchase office equipment.
June 12 : CheckNo23 for $4,356 sent to Sara co in payment in June4 invoice for
Lecturer: Hour Ry
22
V-Tinanub,vtibg;R)ak; ( Cash
Payments Journal )
June16 : CheckNo24 for $3,000 issued for the purchase merchandise.
June 20 : CheckNo25 for $4,900 sent to Heng in payment in June13
invoice for $5,000 less a 2% discount.
June22 : CheckNo26 for $8,000 issued for the purchase merchandise.
June 26 : CheckNo27 for $3,395 sent to Sara co in payment in June17
invoice for $3,500 less a 3% discount.
June 29 : CheckNo28 for $1,500 sent to Ban co in payment in june18
invoice.
Lecturer: Hour Ry
23
Dara co.ltd
Cash Payments Journal
Date Check
2009
June
2
20
5
10
12
16
20
22
26
29
21
22
23
24
25
26
27
28
Acc. Debited
Prepaid
insurance
Ban co
Equipment
Sara co
Inventory
Heng
Inventory
Sara
Ban co
Ref
Other
Acc.Dr.
10
200
G1
A/P
Dr.
Merch.
Cash Cr.
Cr.
200
5,000
100
4,400
44
5,000
100
3,500
1,500
14,200 19,400
105
10
3,000
3,000
8,000
Lecturer: Hour Ry
349
4,900
3,000
4,356
3,000
4,900
8,000
3,395
1,500
33,251
24
Account Payable subsidiary Ledger

Date
Ban co.
Ref.
Dr.
Cr.
Balance
2009
June 1
C1
June 5
G1
June 18
C1
June 29
G1
5,000
5,000
5,000
0
1,500
1,500
1,500
Sara
Date
Ref.
Dr.
Cr.
Balance
2009
June 4
C1
June 12
G1
June 17
C1
June 26
G1
June 28
C1
4,400
4,400
4,400
0
3,500
3,500
3,500
0
4,000
4,000
Heng
Date
Ref.
Dr.
Cr.
Balance
2009
June 13
C1
June 20
G1
5,000
Lecturer: Hour Ry
5,000
5,000
25
General Ledger
Date
2009
Ref.
Dr.
Cr.
Balance
G1
3,000
3,000
June22
G1
8,000
11,000
June 30
P1
42,700
31,700
June 30
R1
16,000
47,700
June 30
C1
June30
G1
June16
25,400
22,300
349
Lecturer: Hour Ry
22,649
26
Cash
Date
Ref.
Dr.
Cr.
Balance
2009
616,920
616,920
June30
R1
June 30
G1
33,251
Date
Prepaid insurance
Ref.
Dr.
Cr.
2009
June 2
Date
G1
Equipment
Ref.
200
Dr.
583,669
Balance
200
Cr.
Balance
2009
June10
G1
Lecturer: Hour Ry
3,000
3,000
27
VI-Tinanub,vtiTUeTA (General
Journal )
Tinanub,vtiBiesskt;Rtac
MeBaH Purchase merchandise
Sale merchandise Cash receipts
. eRkABI Journal
TaMgenHeyIgRtUvkt;Rta
Tinanub,vtiFmtavij
dUcCa adjustment entries Closing
Cash Payment
Lecturer: Hour Ry
28
Lecturer: Hour Ry
29
Lecturer: Hour Ry
30

9 - Special Journal

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emeronTI

Types of Special Journal

A/R Dr. , Sales Cr.

COGS Dr., Inventory Cr.

June 20 Mara co.

Account Receivable subsidiary Ledger

Account Receivable subsidiary Ledger

Account Receivable subsidiary Ledger

Account receivable subsidiary ledger

Cost of goods sold

June 01 : Dara Co.ltd purchases merchandise on credit from Ban co.

Account Payable subsidiary Ledger

Account Payable subsidiary Ledger

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