GENERAL JOURNAL

Date Account Titles and Explanation PR

1-Oct Accounts Receivable
Sales - Cardenas Marketing
Sold merchandise on account

Cash (Del Mundo)

Sales Discount
Accounts Receivable
Payment received - Del Mundo Shirt

2 Purchases - Blanche Manufacturing company

Accounts Payable

2 Transportation In (Tria)
Cash
Freight for shipment

3 Accounts Payable (Camiseria)

Cash
Check Issued in full payment

4 Accounts Receivable
Sales - Del Mundo Shirts Station
Sold merchandise on account

4 Sales Return and Allowances - Selisana Garments

Output Tax
Accounts Receivable
Issued credit memo for defects

4 Repairs and Maintenance Expense

Cash
Paid computer rapairs

5 Cash
Sales Discount
Accounts Receivable - Selisana Garments
Payments received in full

5 Purchase
Accounts Payable - Manalo Shirt
purchased merchandise on account
 5 Accounts Payable (Blanch)
Purchase Retuirns and Allowances
returned defevtive merchandise

8 Cash
Sales
cash sales at the period ended
8 Cash
Sales Discount
Accounts Receivable - Modesto Bargain House
received full payment

8 Cash
Accounts Receivable - Calamba Commercial
partial payment

9 Accounts Payable - Bisana Marketing

Purchase Discount
Cash

10 SSS 7 EC Contribution Payable

Cash

10 Withholding Taxes Payab;e

Cash

11 Philhealth Contributions Payable

Cash

12 Accounts Receivable
Sales - Modesto Bargain House

12 Cash
Accounts Receivable - marasigan

12 Furniture and Fixtures (n/30)

Accounts Payable

13 Accounts Payable - Mones Trading

Purchase Discount
Cash

15 Cash
Sales
15 Salaries Expense
Cash

15 Supplies
Cash

15 Accounts Payable - Burgos Shirts

Cash

15 Pag-Ibig Contributions Payable

Cash

16 Accounts Receivable - Selisana Garments

Sales

16 Purchase - Bisana Marketing

Accounts Payable

17 Accounts Payable - Medina

Furnitures and Fixtures

17 Accounts Payable - Blanche mNaufcturing

Purchase Discount
Cash

18 Repairs and Maintenance Expense

Cash

19 Accounts Receivable - Marasigan Enterprises

Sales

19 Cash
Accounts Receivable - Cardenas Marketing

19 Notes Receivable
Accounts Receivable - Calamba Commercial

20 Purchase
Accounts Payable - camiseria palaganas

22 Cash
Sales

22 Trans in
 Cash - Galang Freight Services

22 Cash
Sales Discount
Accounts Receivable

23 Notes Payable
Interest Payable
Interest Expense
Cash - Dona Deogracia

23 Supplies - Gamba Supplies

Cash

24 Purchase
Accounts Payable - Burgos Shirts

24 Cash - Matuguinas
Interest Receivable
Interest Income
Notes Receivable

24 Accounts Payable - Victorino Wears

Cash

25 VAT Payable
Cash

26 Cash
Sales Discount
Accounts Receivable - Selisana

26 Accounts Payable - Bisana Marketing

Purchase Discount
Cash

26 Purchase
Accounts Payable - Blanche Manufacturing

29 Accounts Receivable - Modesto

Sales

29 There Ballada, Withdrawals

Cash
29 Supplies
Miscellaneous Expense
Cash

30 Cash
Accounts Receivable - Cardenas Marketing

30 Utilities Expense - Meralco

Cash

30 Utilities Expense - Mabuhay Phil. Tele. Com

Cash

30 Advertising Expense - People's Journal

Cash

31 Salaries Expense
Cash

31 SSS and EC Contributions Expense

SSS and EC Contributuions Payable

31 Philhealth Contributions Expense

Philhealth Contributions Payable

31 PAG-IBIG Contributions Expense

PAG-IBIG Contributions Payable

31 Salaries Expense
Withholding Tax Payable

31 Cash
Sales

31 Therese Ballada, Withdrawals

Cash

31 Allowance for Uncollectible Accounts

Accounts Receivable - Tres Mata

31 Cash
Accounts Receivable - Marasigan Enterprises

31 Output Tax
Input Tax
 Vat Payable

31 Accounts Receivable
Sales - Feliciano Outfitters
Debit Credit Source docs Journal
56000 Sales invoice SJ, AR sub
56000

87808 OR, voucher CRJ, AR sub

1792
89600

179200 voucher vr
179200

1,120 voucher, checkb vr, cr

1,120

26880 check cr
26880

22400 sales invoice sj

22400

4,000 gj, ar sub

480
4,480

2,688 voucher, check vr,cr

2,688

43904 or crj
896
44800

22848 voucher vr
22848
 11,200 voucher vr
11,200

418432
418432

26342.4
537.6
26880

11200
11200

224000
4480
219520

28690
28690

10,226.20
10,226.20

9560
9560

53760
53760

78400
78400

40320
40320

112000
1120
110880

344960
344960
106979.4
106979.4

6720
6720

44800
44800

1800
1800

100800
100800

134400
134400

11200
11200

168000
3360
164640

5600
5600

64960
64960

17920
17920

33600
33600

112000
112000

328720
328720

3360
 3360

52684.8
1075.2
53760

500000
16166.67
3,833.33
520,000

7100.8
7100.8

112,000
112000

244000
2400
1600
240000

24640
24640

63003
63003

98784
2016
100800

134400
2688
131712

206080
206080

89600
89600

160000
160000
 5432
784
6216

56000
56000

16800
16800

8176
8176

8960
8960

106979.4
106979.4

28690
28690

9560
9560

1800
1800

10226.2
10226.2

567952
567952

45000
45000

6720
6720

64960
64960

226387.2
89950.8
 136436.4

76160
76160

5916474.2 5916474.2
 SALES JOURNAL
Date Sales Invoice No. Account Debited Post. Ref.

1-Oct 254 Cardenas Marketing

4 255 Del Mundo Shirts
12 256 Modesto Bargain House
16 257 Selisana Garments
19 258 Marasigan Enterprises
29 259 Modesto Bargain House
31 260 Feliciano Outfitters

TOTAL
URNAL
Debit Credit
Accounts Receivable Output Tax Sales
56000 6000 50000
22400 2400 20000
53760 5760 48000
100800 10800 90000
64960 6960 58000
89600 9600 80000
76160 8160 68000

463680 49680 414000

463680 463680
Date O.R. No. Description Debit
Cash

1 232 Received Del Mundo 87808

5 233 Received Selisana Garments 43904.00
8 Cash Sales 418432
8 234 Received Modesto Bargain House 26342.40
8 235 Received partial Calamba Commercial 11200
12 236 Received Marasigan Enterprises 78400
15 Cash Sales 344960
19 237 Received Cardenas Marketing 17920
22 Cash sales 328720
22 238 Received Modesto Bargain House 52684.80
24 239 Received Matuguinas Sales 244000

26 240 Received Selisana Garments 98784

30 241 Received Cardenas Marketing 56000
31 Cash Sales 567952
31 242 Received Marasigan Enterprises 64960

TOTAL 2442067.20
 CASH RECEIPTS JOURNAL
Debit Credit
Output Tax = *.12 Sales Discounts Accounts Receivable Output Tax = S-C

192 1600 89600

96.00 800.00 44800
44832.00
57.60 480.00 26880.00
11200
78400
36960
17920
35220.00
115.20 960.00 53760

216 1800 100800

56000
60852.00
64960

676.80 5640 544320.00 177864

2448384.00 2448384.00
Credit
Sales = /1.12 Other Accounts
Account Title F Amount

373600.00

308000.00

293500.00

Notes Receivable 240000

Interest Receivable 2400
Interest Income 1600

507100.00

1482200 244000
 Voucher Re
Voucher Payee Terms Date
No. Date Paid Ck. No.
205 2-Oct-18 Blanche Manufacturing Company 2/15, n/60 cancelled V# 209
206 2 Tria Forwarders O2 O81191
207 4 Salvador Services O4 O81193
208 5 Manalo shirt factory n/30
209 5 Blanche Manufacturing Company 2/15, n/60 O 17 O81203

210 12 Medina Office Systems n/30 cancelled V#214

211 15 Payroll n/30 O 15 O81199

212 15 Geron Merchandising O 15 O81200

213 16 Bisana Marketing 2/10, n/30 O 26 O81210
214 17 Medina Office System n/30

215 18 Andam Repairs O 18 O81204

216 20 Camiseria Palaganas n/30
217 22 Galang Freight Services O 22 O81205
218 23 Dona Deogracia Corpuz Development Bank O 23 O81206

219 23 Gamba Supplies COD O 23 O81207

220 24 Burgos Shirts 1/15, n/60
221 26 Blanche Manufacturing Company 2/15, n/60
222 29 Therese Ballada O 29 O81211
223 29 Winston Apalisoc O 29 O81212

224 30 Meralco O 30 O81213

225 30 Mabuhay Philippines Telephone Co. O 30 O81214
226 30 People's Journal O 30 O81215
227 31 Payroll O 31 O81216

228 31 Social Security System

229 31 Philippine Health Insurance

230 31 PAG-IBIG Fund

231 31 Bureau of International Revenue

232 31 Therese Ballada O 31 O81217
233 31

not equal
 Voucher Register
Credit Debits Other Accounts
Vouchers Payable Purchases Input Tax Account Title PR
179200 160000 19200
1,120 120.00 Tranportation In 501
2,688 288.00 Repairs and Maintenance Exp 605
22848 20400 2448
168000 Voucher Payable 240
Purchase Returns and Allowa 503
Input Tax 230-1
40320 4320 Furniture and Fixtures 150
104956.935 Salaries Expense 610
SSS Payable 211
Philhealth Payable 212
PAG-IBIG Payable 213
Withholding Tax Payable 214
6720 720 Supplies 130
134400 120000 14400
29120 Voucher Payable 240
Furniture and Fixtures 150
Input Tax 230-1
5600 600 Repairs and Maintenance Exp 605
112000 100000 12000
3360 360 Tranportation In 501
520000 Notes Payable 200
Interest Payable 201
Interest Expense 650
7100.8 760.8 Supplies 130
112,000 100000 12000
206080 184000 22080
160000 Therese Ballada, Withdrawals 301
6216 582 Supplies 130
84 Miscellaneous Expense 640
16800 1800 Utilities Expense - Meralco 604
8176 876 Utilities Expense - Mabuhay Ph 604
8960 960 Advertising Expense - People' 604
104956.935 Salaries Expense 610
SSS Payable 211
Philhealth Payable 212
PAG-IBIG Payable 213
Withholding Tax Payable 214
15650 SSS and Contributions Expens 611
SSS Payable 211
5857.5 Philhealth Contributions Exp 612
Philhealth Contributions Pay 212
 1800 Pag-IBIG Contributions Expen 613
PAG-IBIG Contributions Payab 213
14170.98 Withholding Tax Payable 214
45000 Therese Ballada, Withdrawals 301
132436.4 Value Added Tax Payable

2175537.55 684400 93598.80

2221023.68 2,221,023.68
Other Accounts
Debit Credit

1,000
2400.00

179200
10000
1200
36000
116,500
2543.20
1464.375
450
7,085.49
6000

40,320
10000
1200
5000

3000
500000
16166.67
3833.33
6340

160000.00
4850
700
15000
7300
8000
116500
2543.2
1464.375
450
7085.49
10563.60
5086.40
2928.75
2928.75
 900.00
900.00
14170.98
45000.00
132436.40

1,443,025 45486.13
 CHECK REGISTER
Check Payee Vo. No. Debits
No. Date Vouchers Payable
81191 2-Oct Tria Forwarders 206 1,120
81192 3 Camiseria Palaganas 193 26880
81193 4 Salvador Services 207 2688
81194 9 Bisana Marketing 198 224000
81195 10 Social Security System 200 15650
81196 10 Bureau of Internal Revenue 201 14170.98
81197 11 PhilHealth Insurance Corp 202 5857.5
81198 13 Mones Trading 199 112000
81199 15 Payroll 211 104956.935
81200 15 Geron Merchandising 212 6720
81201 15 Burgos Shirts 197 44800
81202 15 PAG-IBIG Fund 203 1800
81203 17 Blanche Manufacturing Company 209 168000
81204 18 Andam Repairs 215 5600
81205 22 Galang Freight Services 217 3360
81206 23 Dona Deogracia Corpuz Developm 218 520000
81207 23 Gamba Supplies 219 7100.8
81208 24 Victorino Wears 195 24640
81209 25 Bureau of Internal Revenue 204 63003
81210 26 Bisana Marketing 213 134400
81211 29 Therese Ballada 222 160000
81212 29 Winston Apalisoc 223 6216
81213 30 Meralco 224 16800
81214 30 Mabuhay Philippines Tele. Co. 225 8176
81215 30 People's Journal 226 8960
81216 31 Payroll 227 104956.935
81217 31 Therese Ballada 232 45000
1,836,856.15

not equal
R
Credits
Purchases Discounts Input Tax Cash
1,120
26880
2688
4000 480 219520
15650
14170.98
5857.5
1000 120 110880
104956.935
6720
44800
1800
3000 360 164640
5600
3360
520000
7100.8
24640
63003
2400 288 131712
160000
6216
16800
8176
8960
104956.935
45000
10400 1248 1,825,208.15
1,836,856.15
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Client: Cardenas Marketing Customer 1

Date Explanation PR Debit Credit

1-Oct balance
1 Sales on Account 56000

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Client: Tresma Mata Store Customer 2

Date Explanation PR Debit Credit

1-Oct-18 Balance

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Client: Del Mundo Shirts Station Customer 3

Date Explanation PR Debit Credit

1-Oct balance
4 Sales on Account 22400

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Client: Marasigan Enterprises Customer 4

Date Explanation PR Debit Credit

1-Oct-18 Balance
19 Sales on Account 64960
 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Client: Modesto Bargain House Customer 5

Balance Date Explanation PR Debit

17920 1-Oct balance
73920 12-Oct Sales on Account 53760
29 Sales on Account 89600

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Client: Selisana Garments Customer 6

Balance Date Explanation PR Debit

6720 1-Oct Balance
16 Sales on Account 100800

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Client: Calamba Commercial Customer 7

Balance Date Explanation PR Debit

89600 1-Oct-18 Balance
112000

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Client: Cardenas Marketing Customer 1

Balance Date Explanation PR Debit

78400 1-Oct-21 Balance
143360
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Client: Feliciano Outfitters Customer 1

Date Explanation PR Debit

31-Oct-18 Sales on Account 76160
Credit Balance
26880
80640
170240

Credit Balance
49280
150080

Credit Balance
44800

Credit Balance
17920
Credit Balance
76160