Johnston Supplies

SALES JOURNAL Page

For the month ended June, 30 June 2017

SALE POST. ACCTS. REC. SALES

ACCOUNT DEBITED
DATE NO. REF. DEBIT CREDIT
2017

1 Jun 2 Kelly Diller S340 110 795.00 750.00

2 9 FJT Pumbling S341 120 280.90 265.00
3 14 Roberts College S342 130 692.00 692.00
4 16 FJT Pumbling S343 120 3,688.80 3,480.00
5 30 Totals 5456.70 5187.00
6 (1130) (4110)
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 10-1
6 10-1
10-1
SALES TAX
PAYABLE CR.
10-1

45.00 1 10-1
15.90 2 10-1
3 10-1

208.80 4 10-1
269.70 5 10-2

(2120) 6 10-2

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 Johnston Supplies
CASH RECEIPTS JOURNAL
For the month ended 30/06/2017
DOC. POST. GENERAL
ACCOUNT TITLE
DATE NO. REF. DEBIT CREDIT
2017
1 Jun 3 Kelly Diller R408 110
2 5 TS23

3 7 FJT Plumbing R409 120

4 12 Roberts College R410 130
5 18 TS24

6 30 Totals
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 10-3

Page 6 10-3

10-3

ACCTS. REC. SALES SALES TAX SALES CASH

CREDIT CREDIT PAYABLE CR. DISCOUNT DR. DEBIT
10-3

185.00 3.70 181.30 1 10-3

2,583.00 154.98 2,737.98 2 10-3
2,989.20 59.78 2,929.42 3 10-3
381.60 381.60 4 10-3
3,825.30 229.52 4,054.82 5 10-3
3,555.80 6,408.30 384.50 63.48 10,285.12 6 10-4

(1130) (4110) (2120) (4120) (1110) 7 10-4

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 CUSTOMER Kelly Diller CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 Jun 2 Balance
2 2 S6 795.00
3 3 CR9 185.00
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 110 10-1

DEBIT

BALANCE

10-1
185.00 1 10-1
980.00 2 10-2
795.00 3 10-4
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 CUSTOMER FJT Plumbing CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 June 1 Balance
2 9 S6 280.90
3 16 S6 3,688.80
4 7 CR6 2,989.20
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 120

DEBIT

BALANCE

2,989.20 1
3,270.10 2 10-2
6,958.90 3 10-2
3,969.70 4 10-4
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 CUSTOMER Roberts College CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 June 1 Balance
2 14 CR6 692.00
3 30 CR6 381.60
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 130

DEBIT

BALANCE

381.60 1
1,073.60 2 10-2
692.00 3 10-4
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ACCOUNT Cash ACCOUNT NO. 1110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 8,617.01 1

2 30 CPJ6 6,948.15 1,668.86 2

3 30 CR6 10,285.12 11,953.98 3 10-4

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ACCOUNT Accounts Receivable ACCOUNT NO. 1130
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 3,555.80 1

2 30 R6 5,456.70 9,012.50 2 10-2

3 30 CR6 3,555.80 5,456.70 3 10-4
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ACCOUNT Sales Tax Payable ACCOUNT NO. 2120
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 648.18 1
2 30 R6 269.70 917.88 2 10-2
3 30 CR6 384.50 1,302.38 3 10-4
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ACCOUNT Sales ACCOUNT NO. 4110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 94,818.25 1
2 30 R6 5,187.00 100,005.25 2 10-2
3 30 CR6 6,408.30 106,413.55 3 10-4
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ACCOUNT Sales Discount ACCOUNT NO. 4120
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 612.18 1

2 30 CR6 63.48 675.66 2 10-4

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 Johnston Supplies 10-4

SCHEDULE OF ACCOUNTS RECEIVABLE

30th June 2017 10-4

1 Kelly Diller 795.00 1 10-4

2 FJT Plumbing 3,969.70 2 10-4

3 Roberts College 692.00 3 10-4

4 Totals 5,456.70 4 10-4

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