GENERAL JOURNAL

Date PARTICULARS PR DEBIT CREDIT

Sept. 7 Sales Return and Allowances $268.00
Output Tax $32.00
Accounts Receivable $300.00

Accounts Payable $200.00

Purchase Return $179.00
Input Tax $21.00
 CASH RECEIPTS JOURNAL

DEBIT C R E D I T
Official Accounts Sales Accounts Output
Date Cash Sales Account Title Amount
Receipt Credited Discount Receivable Tax
09/05/20 201 S. Ingles 4,000.00 4,000.00
09/06/20 202 B. Hachinski 7,500.00 7,500.00
09/08/20 203 ABC Store 15,000.00 13,393.00 1,607.00
09/11/20 2001 XYZ Company 2,000.00 Purchase Return $1,786.00
09/14/20 204 B. Remy 3,100.00 3,100.00 Input Tax $241.00
09/14/20 205 J. Fine 15,000.00 15,000.00
09/20/20 206 10,000.00 8,929.00 1,071.00
09/25/20 207 B. Hachinski 9,800.00 179.00 10,000.00 - 21.43
09/26/20 2240 12,000.00 1,286.00 Other Income $10,714.00
09/30/20 200,000.00 Common Stock $200,000.00
 CASH DISBURSEMENTS JOURNAL

D E B I T CREDIT
Date Check Payee PR Purcahse Accounts SUNDRIES
Purchases Input Tas Cash
Number Discount Payable Account Title Amount
2231 Jedd Freight Out 200.00
200.00
Forwarder
2232 XYZ
17,857.00 2,143.00 20,000.00
Company
2233 Greg
Transport Freight In 500.00 500.00
Services
2234 S Yost - 9.64 80.36 3,000.00 2,910.00
2235 Lovie Fost Rent Expense 3,000.00 3,000.00
2236 Salaries 15,000.00 15,000.00
Expense
2237 64.29 SSS Etc. 675.00 675.00
2238 Office 536.00 600.00
Supplies
2 ABC Store Sales Return 670.00 750.00
2239 Office
42.86 357.00 400.00
Supplies
2241 D. Moreno 10,000.00 11,000.00
2242 S. Kosko 9,000.00 9,000.00
2243 Advertising 5,000.00 5,000.00
Expenses
2244 Utilities 3,000.00 3,000.00
Expenses
2245 Rent Expense 3,000.00 3,000.00

17,857.00 2,240.51 80.36 22,000.00 31,938.00 75,035.00

74,115.87 75,035.00