Phone: 01-4564573

Email: metroperu@gmail.com
INVOICE
Website: www.metroperu.com Invoice Number: 002-002
Invoice Date: November 2nd
METRO SAC
Customer Information:

BILLING ADDRESS SHIPPING ADDRESS

Company: Sotelo Accounting firm Company: Metro sac
Name: Sotelo Torres Jhajaira Name: Sanchez Jiménez Mateo
Address: Nª540 Breña – Cercado de Lima Address: Av. Alfonso Ugarte, Breña 15082
City/State/Zip: Lima- Perú City/State/Zip: Lima - Perú

Shipping Method:
Order Information:

QUANTITY PRODUCT DESCRIPTION AMOUNT AMOUNT

EACH
4 Blenders Oster 245 980
6 Juice glasses 12 72

NOTES: In cash
SUBTOTAL: 1052
SALES TAX: 189
SHIPPING:
GRAND 1241
TOTAL:
 ACCOUNTING EXERCISE
PURCHASE IN CASH

Register the following operations in the Journal Book, using the double
entry rules and the New Accounting Business Plan.
November 2nd purchase of merchandise for S/5 000 + sales tax in cash with
invoice N°02
CODE DENOMINATION DEBIT CREDIT
------------------------1---------------------
60 Purchases 5 000

60.1 Merchandise
40 Payable Taxes 900

40.1 Central Government

4011 Sales Taxes
42 Accounts Payables 5 900

42.1 Issued invoices

Novembe Por the provisiono f the purchase of
r2 merchandise in cash with invoice N° 002
-------------------2-------------------
20 Merchandise 5 000

20.1 Manufactured Merchandise

61 Variation of stock 5 000

61.1 Manufactured Merchandise

Novembe For the destination of the purchases of
r2 entry N° 1
-------------------3-------------------
42 Accounts payable 5 900

42.1 Issved invoices

10 Cash in Bank 5 900

10.1 Cash
Novembe For the payment of the purchases, with
r2 invoice No. 002