DATE PARTICULARS

Jun-01 Purchases
Accounts Payable - Seco Co.

2 Rent Expense
Cash

5 Purchases
Accounts Payable - Ricarte Drug Supply

7 Purchases
Accounts Payable - Casas Drug Co.

9 Accounts Payable - Seco Co.

Cash
Purchase Discount

12 Accounts Payable - Ricarte Drug Supply

Purchases Returns and Allowances

14 Purchases
Accounts Payable - Balino Drug Co.

15 Accounts Payable - Casas Drug Co.

Purchases Returns and Allowances

16 Accounts Payable - Ricarte Drug Supply

Cash
Purchase Discount

23 Accounts Payable - Balino Drug Co.

Cash
Purchase Discount

27 Purchases
Accounts Payable - Abeto Pharmaceuticals

30 Purchases
Cash
DEBIT CREDIT
23,420.00
23,420.00

10,000.00
10,000.00

56,240.00
56,240.00

36,735.00
36,735.00

23,420.00
22,951.60
468.40
4,620.00
4,620.00

47,940.00
47,940.00

5,370.00
5,370.00

51,620.00
51,103.80
516.20

47,940.00
46,981.20
958.80

63,847.00
63,847.00

27,020.00
27,020.00
 CASH ACCOUNTS RECEIVABLE
918,000.00 10,000.00
22,951.60
51,103.80
46,981.20
27,020.00
918,000.00 158,056.60 -
759,943.40 -

PURCHASES PURCHASES RETURNS AND ALLOWANCES

1,382,625.00
23,420.00
56,240.00
36,735.00
47,940.00
63,847.00 -
27,020.00
1,637,827.00 -
1,637,827.00

RENT EXPENSE
50,000.00
10,000.00

60,000.00 -
60,000.00
COUNTS RECEIVABLE ACCOUNTS PAYABLE
23,420.00 621,769.00
4,620.00 23,420.00
5,370.00 56,240.00
51,620.00 36,735.00
47,940.00 47,940.00
- 63,847.00
132,970.00 849,951.00
716,981.00
RETURNS AND ALLOWANCES PURCHASE DISCOUNTS
31,623.00 21,145.00
4,620.00 468.40
5,370.00 516.20
958.80

41,613.00 - 23,088.40
41,613.00 23,088.40
 ACCO
DATE INVOICE NO. SUPPLIER DUE
6/9/2015 71 SECO CO. 7/1/2015
6/12/2015 72 RICARTE DRUG SUPPLY 7/5/2015
6/15/2015 73 CASAS DRUG CO. 6/30/2015
6/16/2015 72 RICARTE DRUG SUPPLY 7/5/2015
6/23/2015 74 BALINO DRUG CO. 7/14/2015

TOTAL
 ACCOUNTS PAYABLE
AMOUNT DATE INVOICE NO.
23,420.00 6/1/2015 70
4,620.00 6/1/2015 71
5,370.00 6/5/2015 72
51,620.00 6/7/2015 73
47,940.00 6/14/2015 74
6/27/1930 75
132,970.00
 SUPPLIER DUE AMOUNT
BALANCE 6/30/2015 621,769.00
SECO CO. 7/1/2015 23,420.00
RICARTE DRUG SUPPLY 7/5/2015 56,240.00
CASAS DRUG CO. 6/30/2015 36,735.00
BALINO DRUG CO. 7/14/2015 47,940.00
ABETO PHARMACEUTICALS 6/30/2015 63,847.00
TOTAL 849,951.00

AMOUNT DUE 716,981.00

 SECO CO.
6/9/2015 CD7 23,420.00 23,420.00 6/1/2015

BALINO DRUG CO.

6/23/2015 CD7 47,940.00 47,940.00 6/14/2015
 RICARTE DRUG SUPPLY
P7 6/16/2015 CD7 51,620.00 56,240.00
6/12/2015 GJ7 4,620.00

ABETO PHARMACEUTICALS
P7 63,847.00
 CASAS DRUG CO.
6/5/2015 P7 6/15/2015 GJ7 5,370.00

ACCOUNT PAYABLE - BALANCE

6/27/2015 P7
 CASAS DRUG CO.
36,735.00 6/7/2015 P7

UNT PAYABLE - BALANCE

621,769.00 6/1/2015 P1
 CASH (110)
6/1/2015 GJ1 918,000.00 158,056.60 CD7

759,943.40

PURCHASES RETURNS AND ALLOWANCES (520)

31,623.00 6/1/2015
4,620.00 6/12/2015
5,370.00 6/15/2015

41,613.00
 ACCOUNTS PAYABLE (210)
6/30/2015 6/30/2015 CD7 122,980.00
6/12/2015 GJ1 4,620.00
6/15/2015 GJ1 5,370.00

132,970.00

PURCHASES DISCOUNTS (530)

GJ1
GJ7
GJ7
OUNTS PAYABLE (210) PURCHAS
621,769.00 6/1/2015 P1 6/1/2015 P1
228,182.00 6/30/2015 P7 6/30/2015 P1
6/30/2015 CD7

849,951.00
716,981.00

HASES DISCOUNTS (530) RENT EXPE

21,145.00 6/1/2015 CD1 6/1/2015 CD1
1,943.40 6/30/2015 CD7 6/2/2015 CD7

23,088.40
 PURCHASES (510)
1,382,625.00
228,182.00
27,020.00

1,637,827.00

RENT EXPENSE (620)

50,000.00
10,000.00

60,000.00
DATE 2015 R.R. NO. ACCOUNT CREDITED PR

6/1/2015 71 SECO CO. /

6/5/2015 72 RICARTE DRUG SUPPLY /
6/7/2015 73 CASAS DRUG CO. /
6/14/2015 74 BALINO DRUG CO. /
6/27/2015 75 ABETO PHARMACEUTICALS /
 PURCHASE JOURNAL
CREDITS DEBITS
ACCOUNTS PAYABLE PURCHASES OFFICE SUPPLIES
23,420.00 23,420.00
56,240.00 56,240.00
36,735.00 36,735.00
47,940.00 47,940.00
63,847.00 63,847.00

228,182.00 228,182.00 -
210 510
 DEBITS
OTHER ACCOUNTS
STORE SUPPLIES
ACCOUNTS TITLE PR

- - -
 page 7

TS
AMOUNT

-
 CASH PAYMENTS JOURNAL
CREDITS
DATE 2015 CK. NO DESCRIPTION PURCHASE
CASH
DISCOUNT

6/2/2015 536 PAID RENT 10,000.00

6/9/2015 537 SECO CO. 22,951.60 468.40
6/16/2015 538 RICARTE DRUG SUPPLY 51,103.80 516.20
6/23/2015 539 BALINO DRUG CO. 46,981.20 958.80
6/30/2015 540 PURCHASED MERCHANDISE 27,020.00

158,056.60 1,943.40
110 530
NTS JOURNAL PAGE 7
DEBITS

ACCOUNTS OTHER ACCOUNTS

PURCHASES
PAYABLE
ACCOUNT TITLE PR AMOUNT
RENT EXPENSE 620 10,000.00
23,420.00
51,620.00
47,940.00
27,020.00

122,980.00 27,020.00 10,000.00

210 510 620
 GENERAL JOURNAL
DATE PARTICULARS
6/12/2015 Accounts Payable - Ricarte Drug Supply
Purchases Returns and Allowances

6/15/2015 Accounts Payable - Casas Drug Co.

Purchases Returns and Allowances
 PAGE 7
PR DEBIT CREDIT
210/ 4,620.00
520 4,620.00

210/ 5,370.00
520 5,370.00