Special Journals

Tirso Trading

SALES JOURNAL (Sales on Credit)

CASH OUTPUT
CUSTOMER'S ACCOUNTS
DATE INV. NO. F SALES SALES TAX
NAME RECEIVABLE
DEBIT
DEBIT CREDIT CREDIT

1-May David's 428 8,960.00 8,000.00 960.00

3 Jessie 429 3,920.00 3,500.00 420.00

6 Ricky 430 2,464.00 2,200.00 264.00

Cash Reg
8 431 3,696.00 3,300.00 396.00
Tapes
29 Jessie 432 2,240.00 2,000.00 240.00
17,584.00 3,696.00 19,000.00 2,280.00
Totals 21,280.00 21,280.00 2,280.00
CASH RECEIPTS JOURN(Company Receives Cash)
SALES DISC

Date RECEIVED FROM EXPLANATION O.R. NO. CASH DEBIT F

\ DEBIT

April

4 Hair Straightening Full collection 231 2,535.00 46.43

6 Ricky Down payment 232 1232

8 Cash customer Cash sales Crt 3,696.00

9 Woodmark Sale of supplies 233 250
10 David's Partial collection 234 4,200.00
12 Jessie Full collection 235 3,842.00 70
15 Ricky Full collection 236 1,207.00 22
16,962.00 138.43
Totals 17,100.43
 GENERAL JOURNAL
ACCTS
RECEIVABLE
CASH SALES Date
SUNDRY
CREDIT CREDIT
ACCOUNT
DEBIT CREDIT 5-Apr

2,587.00 Output Tax 5.57

1,232.00 30
3,696
Output Tax
250
Supplies
4,200.00
3,920.00 Output Tax 8
1,232.00 3
13,171.00 3696 16.57 27
17,100 10.43 OUTPUT TAX
223 SUPPLIES
GENERAL JOURNAL GENERAL LEDGER Accounts receivable
Account Titles Dr Cr Date Particulars F
Sales Returns and
560 1-May Balance
Allowances

Accounts Receivables 560 3-May SJ

29 jessie

Balance
 CUSTOMERS CARDS
Accounts receivable Name: Hair Strengthening
Debit Date Particulars F Credit Date Explanation
8,960 5-Apr GJ 560 Mar. 27 2/10, n/30 Inv. 0111

3,920 30 CRJ 4,200 Apr. 4 Full collection

1232 10 david GJ 4,200

2,240 12 jessie 3,920

16,352 15 ricky 1,232 Name: David’s

-14112 14112 Date Explanation
4,480 Apr. 1 2/10, n/30
5 CM3
10 Partial collection
30 15 day, 12% note

Name: Jessie
Date Explanation
Apr. 3 2/10, n/30
12 Full collection
29 2/10, n/30

Name: Ricky
Date Explanation
Apr. 6 2/10, n/30
Down
15 Full collection
Ref Debit Credit Balance
SJ3 2,640 2,640

CRJ4

Ref Debit Credit Balance

SJ4 8,960 8,960
GJ
CRJ4
GJ

Ref Debit Credit Balance

SJ4
CRJ4
SJ4

Ref Debit Credit Balance

SJ4
CRJ4
CRJ4
Special Journals
Dizon Fruits
PURCHASES JOURNAL Purchases on Credit
CASH ACCTS
PURCHASE PAYABLE
PURCHASED INPUT
DATE INV. NO. PURCHASES Credit F Credit
FROM TAX
Debit Debit
San Pedro
2-Dec 42 8,000 960 8960
Orchard
4 Ms. Cojuangco 12515 5,000 600 5,600
16 West Farms 102 7,500 900 8,400
20,500 2460 22960
Totals 22,960 22,960
GENERAL JOURNAL GENERAL LEDGER for ACCOUNTS PAYABLE
ACCOUNTS &
DATE DEBIT CREDIT Date Particulars F
EXPLANATIONS
ms cojuangco purch
7-Dec Furniture & Fixtures 15,000 14-Dec GJ
R&A
Input Tax 1,800 17 ideas GJ
Accounts Payable 16,800 28 paid full ms cojuangco CDJ

14 Accounts Payable 560 Balance

Purchase Returns 500
Input Tax 60

16 Accounts Payable 8,400

Notes Payable 8,400
COUNTS PAYABLE CASH DISBURSEMENTS JOURNAL

Debit Date Particulars F Credit

560 4-Dec GJ 5,600 DATE PAID TO

16,800 7 PJ 16,800 Dec
5,040 16 8,400 2 San Pedro
30,800 3 DVO CityHall
22,400 8,400 6 DVForwarder

9 Corona

15 Employees

17 Ideas

25 Customer

28 Ms Cojuangco
30 Employees

31 West Farms

Totals
SEMENTS JOURNAL Company Pays Cash
PURCH ACCTS
CASH PURCH
DISCT PAYBLE

EXPLANATION VO. CASH CREDIT F DEBIT DEBIT

No. CREDIT
Cash purchases 21 8,960 8,000
Taxes & licenses 22 2,000
Freight in 23 1,120

Cash purchases 24 2,800

Salaries 25 5,700

In full of acct 26 16,464 300

Cash refund 27 200

Full payment 28 4,439 90.18 5,040

Salaries 29 4,920

Paid note 30 8,400

55,003 390.18 5040 8000
57,279 57,297
dr cr
Output tax 24

24
 SUPPLIERS' CARDS

Name:Ms Cojuanco
SUNDRY ACCOUNT Debit Credit Date Explanation
4-Dec 2/10,n/30 Inv 12515
14 CM
Taxes &Lic 2,000 28 Full payment
Freight In 1,000
Input Tax
Supplies 2,500 Name:Ideas
Input Tax Date Explanation
Salaries 6,000 7-Dec 2/15,n/30 Inv 711
WH Tax Pay 300 17 Paid in full
Furn & Fix 16800
Input Tax Name:West Farms
Sales Returns 224 Date Explanation
Output Tax 16-Dec Inv 102
15 day, 18% note
Salaries 6,000
WT Payble 300
SS Payble 360
PH Payble 180
Pag-ibig Pay 240
Notes Payble 8,337
Interest Exp 63
42,924 1,380
dr cr
Input tax 960
120 10.82
300 36
1380 46.82
-46.82
1333.18
 Ref Debit Credit Balance
PJ12
GJ
CD12

Ref Debit Credit Balance

GJ
CD12

Ref Debit Credit Balance

PJ12 8400
GJ 8400