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Page 287 Special Journal
Page 287 Special Journal
Page 287 Special Journal
18,000
Cash in Bank
DATE ITEM F DEBIT DATE ITEM F
1,200 1-May BALANCE 200,000
2-May GJ 1
15 GJ2 35,840 12 GJ 1
18 GJ3 11,642 20 GJ2
25 GJ3 100,000 28 GJ3
13,440 29 GJ1 28,000 30 GJ3
375,482
31-Oct BALANCE 283,575
240
29 Merchandise Inventory
13,171 DATE ITEM F DEBIT DATE ITEM F
50,000
31-May BALANCE 50,000
28,000
Store Supplies
DATE ITEM F DEBIT DATE ITEM F
16
1.92 5-May BALANCE 1,600
1,774 15-May
1,600
31-May BALANCE 1,584
32,000
3,840
8,000
960 Office Furniture
DATE ITEM F DEBIT DATE ITEM F
6,496
Prepaid Rent
100,000 DATE ITEM F DEBIT DATE ITEM F
28,000 18,000
31-May BALANCE 18,000
25,000
3,000
5,297
3,750
3,750
CREDIT BALANCE
44,800 44,800
42,800
CREDIT BALANCE
168,000 168,000
151,200
CREDIT BALANCE
161,200
26,880 134,320
101 Accounts Payable 201
CREDIT DATE ITEM F DEBIT DATE ITEM F CREDIT
102
CREDIT
Notes payable 202
18,000 DATE ITEM F DEBIT DATE ITEM F CREDIT
13,171
6,496 25-May BALANCE 100,000
28,000
26,240 100,000
91,907 31-Oct BALANCE 100,000
103
CREDIT
11,760
11,760 Withholding Taxes Payable 203
DATE ITEM F DEBIT DATE ITEM F CREDIT
104
CREDIT
Oct-30 , 6,300
106 Oct-31 11,900
CREDIT 18,200
16
16
Sales 401
4-Oct 150,000
15 80,000
230,000
14-Oct GJ 3 2,700
6-Oct GJ 1 15,000
Freight in 506
DATE ITEM F DEBIT DATE ITEM F CREDIT
4-Oct GJ 1 6,500
8-Oct GJ 2 2,232
Salaries Expense 508
DATE ITEM F DEBIT DATE ITEM F CREDIT
31-Oct GJ 4 11,900
31-Oct GJ 4 2,800
PURCHASE JOURNAL
DATE PURCHASED FROM PURCHASE CREDIT PURCHASES
INVOICE # TERMS
DEBIT
3-May Subic 422 2/10, n/30 12,000
SALES JOURNAL
DATE SOLD TO INVOICE # CREDIT ACCOUNTS
TERMS RECEIVBLE
DEBIT
8-May RUSTAN 510 1/10, n/30 11,760
16-May ROBINSON'S N/30 8,960
20,720
GENERAL JOURNAL
DATE PARTICULARS F DEBIT CREDIT
1-May Cash in Bank 102 200,000
Cash on Hand 101 50,000
Merchandise Inventory 104 50,000
Concepcion, Capital 301 300,000
Owner's Investment
SALES JOURNAL
DATE PURCHASED FROM INVOICE # F ACCOUNTS
RECEIVABLE
DEBIT
GENERAL JOURNAL
DATE PARTICULARS DEBIT
INPUT ACCOUNTS CASH
TAX PAYABLE PURCHASES
DEBIT CREDIT CREDIT
1,440 13,440
- - -
CASH OUTPUT
SALES SALES TAX
DEBIT CREDIT CREDIT
10,500 1,260
8,000 960
- 18,500 2,220
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME: SUBIC
ADDRESS :
CASH
SALES SALES OUTPUT COST OF SALES (DEBIT)
DEBIT CREDIT TAX MERCHANDISE INVENTORY ( CREDIT)
CREDIT
CREDIT
CASH DISBURSEMENTS JOURNAL
DATE PAID TO EXPLANATION VOUCHER CASH
# ON HAND
CREDIT
2-May ROBINSON'S LANDHOLDINGS ADVANCE PAYMENT
BIR PAID FOR TAXES 1,200
CREDIT BALANCE
168,000 168,000
CREDIT BALANCE
CREDIT BALANCE
11,760
11,760 -
CASH DISBURSEMENTS JOURNAL
DATE PAID TO EXPLANATION VOUCHER CASH
#
CREDIT
29
16
2
CREDIT
3,840
CREDIT
CREDIT