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Instructions:
1 The customers' names have been provided and the OR numbers have been
pre-arranged. All you need to do is to fill in the columns with the right amounts.
2 Summarize the Debit & Credit totals to prove the equality of the debit and
credit columns before posting your entry in the general journal.

CASH RECEIPTS BOOK

DEBIT CREDIT
Date OR. No. Customer Cash Discount Sales
2-Oct #54 Maiel's Sto 2,457 43
#55 Jansen's Re 645 645
#56 XYC Tradin 715 715
#57 Grower's M 14,740
#58 Panaderia 2,840 2,840
#59 A & Z Lau 1,245 1,245
#60 UR Conven 2,740 2,740
#61 Maiel's Sto 535 535
#62 JC Food Se 3,750 3,750
#63 Noodels & 825 825
#64 Quickwash 1,185 1,185
#65 BBC Store 7,610
TOTALS 39,287 - 43 - 14,480

Summary:
Cash 39,287
Sales Disc 43
Total Debit 39,330

Sales 14,480
Accounts R 24,850
Total Credi 39,330
 Instructions:
rs have been 1 The check numbers have been pre-arranged and the descriptions have been
he right amounts. filled in. Simply post the correct amount under the appropriate column
he debit and and the totals will generated automatically.
2 Fill in the summary below to prove the equality of the total debit & credit
columns.
CHECK DISBURSEMENT BOOK
CREDIT DEBIT
A/R Date Check # DescriptionCash in Ba Purchases A/Payable Others
2,500 2-Oct #0987 Full Payme 5,850 5,850 Title Amt.
#0988 GoldRush 7,155 7,155
#0989 Full Payme 15,780 15,780
14,740 #0990 Kart-Away 6,090 FEE 6,090
#0991 URC Manuf 5,230 5,230
#0992 Meralco 780 PWC 780
#0993 PLDT 1,290 PWC 1,290
#0994 BIR 1,973 TLRF 1,973
TOTALS

44,148 12,385 21,630 10,133

7,610
24,850
Note: Use these acronyms for the Others column:
FFE - Furniture, Fixtures & Equipment
PWC - Power, Water & Communication
TLRF - Taxes, License & Registration Fees

Summary:
Purchases 12,385
Accounts P 21,630
Furn., Fixt 6,090
Power, Wa 2,070
Taxes, Lice 1,973
Total Debit 44,148

Cash in Ba 44,148
Total Credi 44,148
 Instructions

1 JE-1 has been reserved for the CRB summary entries. The explanations
are already provided. Supply the account titles and post the amounts
e descriptions have been under the appropriate columns.
appropriate column 2 JE-2 is reserved for the CDB summary entries. Fill in the spaces with the
appropriate account titles and post the amounts under the correct columns.
he total debit & credit 3 Columns will automatically sum up to check if your debit and credit
entries are equal.
GENERAL JOURNAL
DATE EXPLANATION REF DEBIT CREDIT
2-Oct Cash on H JE -1 39,287
Sales Disocunt 43
Sale Discount 14,480
Accounts Recievable 24,850

To record total cash collected for the day per CRB.

2-Oct Purchases JE - 2 12,385

Accounts Recievable 21,630
Furnitures, Fistures 6,090
Power, Water & Comm 2,070
Taxes, License & Regis 1,973
Cash in Bank 44,148

Total checks disbursed for the day as per CDB.

83,478 ###

Prepared by: Frankie Joie Taypen

10-Bl. Frederick
Decmber 12, 2019