DATE TRANSACTIONS JOURNALS

Oct. 1 Bread and Pastry shop started a business with an initial capital of P 800,000 and merch CRJ/GJ
2 Paid rent in advance cost P30,000 for 3 months CPJ
2 Furniture and fixture were acquired from NB shop cost P200,000 on cash CPJ
3 Bought equipments to ECD shop cost P300,000 on accounts GJ
3 Bought supplies cost P30,000 on cash CPJ
4 Paid ECD shop on half CPJ
4 Sold goods to Mr. Mill cost P5,000 on cash CRJ
4 Purchase goods from PGH flour company cost P70,000 Term: 5/10, 3/20, n/40 PJ
5 Received return from Mr. Mill P900 CPJ
5 Paid License and Permit cost P10,000 on cash CPJ
5 Sold goods to CDE catering service cost P70,000 Term: 5/5, 3/15, n/30 SJ
6 Purchase goods to wonderbake P50,000 Term: 5/5, 3/15, n/30 PJ
6 Paid PGH flour company worth P30,000 CPJ
6 Return goods to PGH flour company P25,000 GJ
7 Received return from CDE catering service cost P2,000 GJ
7 Sold goods to Mr. Vall cost P20,000 Term: 5/5, 3/15, n/30 SJ
8 Paid advertising expense cost P10,000 on cash CPJ
8 Mr. Vall paid half CRJ
9 Purchased goods to LCCT cost P50,000 Term: 5/5, 3/15, n/30, FOB shipping point, freight CPJ/PJ
9 Withdrew P5000 for personal use CPJ
10 Sold goods to Ms. Abdon cost P20,000 on cash CRJ
10 Paid P25000 to LCCT CPJ
10 Sold goods to TTD catering service cost P10,000 on cash CRJ
10 Ms. Abdon return goods from BnP shop cost P20,000 CPJ
11 Sold goods to D' sari sari store cost P80,000 Terms: 3/5, 2/15, n/30 SJ
11 Sold goods to Ms. Pañe cost P5,000 on cash CRJ
11 Bought transportation vehicle on DEKS AUTO SHOP worth P100,000 on accounts GJ
12 Sold goods to Mr. Colletes cost P10,000 Term: 5/5, 3/15, n/30 SJ
12 Collected P40,000 from D' sari sari store CRJ
12 Paid P50,000 for transportation vehicle CPJ
13 Collected P2,500 from Mr. Colletes CRJ
13 Sold goods to Mr. Gil worth P5,000 on cash CRJ
14 Sold goods to Mr. Tan cost P15,000 Terms: 5/10, 2/30, n/40 SJ
14 Sold goods to Ms. Bathan cost P2,500 Terms: 5/5, 3/15, n/30 SJ
15 Received returns from Mr. Tan P10,000 GJ
16 Collected P10,000 to Mr. Tan CRJ
17 Sold goods to Ms. Anggulo worth P5,000 Terms: 5/5, 3/15, n/30 SJ
18 Collected P1,500 to Ms. Bathan CRJ
19 Collected P3,500 to Ms. Anggulo CRJ
21 Sold goods to Ms. Padilla worth P15,000 Terms: 5/5, 2/10, n/30 SJ
22 Recieved return from Mr. Padilla P1,200 GJ
23 Collected P10,000 to Ms. Padilla CRJ
24 Paid utilities expense worth P5,000 on cash CPJ
25 Sold goods to Ms. Molina cost P30,000 Terms: 5/5, 3/15, n/30 SJ
26 Sold goods to Mr. Landicho cost P20,000 Terms: 5/5, 3/15, n/30 SJ
27 Sold goods to Ms. Sy worth P10,000 on cash CRJ
28 Collected P15,000 to Ms. Molina CRJ
29 Sold goods to Mr. Shin cost P2,000 on cash CRJ
30 Collected P10,000 to Ms. Landicho CRJ
30 Sold goods to LMAO incorporated P10,000 on cash CRJ
31 By the end of the month BnP shop withdrew P3,500 CPJ
Name:
SALES JOURNAL
ACCOUNTS RECEIVABLES
INV SALES
TERMS CDE catering service
Mr. VallD' sari sari store
Mr. Colletes Mr. Tan Ms. BathanMs. AngguloMs. Padilla
DATE #
Cr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr.
Oct. 5 5/5, 3/15, n/30 oo1 70,000 70,000
7 5/5, 3/15, n/30 oo2 20,000 20,000
11 3/5, 2/15, n/30 oo3 80,000 80,000
12 5/5, 3/15, n/30 oo4 10,000 10,000
14 5/10, 2/30, n/40 oo5 15,000 15,000
14 5/5, 3/15, n/30 oo6 2,500 2,500
17 5/5, 3/15, n/30 oo7 3,500 3,500
21 5/5, 2/10, n/30 oo8 15,000 15,000
25 5/5, 3/15, n/30 oo9 30,000
26 5/5, 3/15, n/30 o10 20,000

266,000 70,000 20,000 80,000 10,000 15,000 2,500 3,500 15,000

A4.1 A4.2 A4.3 A4.3 A4.4 A4.5 A4.6 A4.7
 Page 1
SUNDRY ITEMS
Ms. MolinaMs. Landicho
ACCOUNT TITLES F DR CR
Dr. Dr.

30,000
20,000

30,000 20,000
A4.8 A4.9
NAME:

PURCHASE JOURNAL Page 1

INV PURCHASES
ACCOUNT PAYABLES SUNDRY ITEMS
DATE TERMS # PGH Company Wonderbake LCCT
Dr. Cr. Cr. Cr. Cr.
ACCOUNT TITLES F DR CR

Oct 4 5/10, 3/20, n/40 oo1 70,000 70,000

6 5/5, 3/15, n/30 50,000 50,000
9 5/5, 3/15, n/30 oo2 50,000 50,000

170,000 70,000 50,000 50,000

E1 C1.1 C1.2 C1.3
Name:

CASH PAYMENTS JOURNAL Page 1

PUR. ASSETS EXPENSES ACCOUNT PAYABLES SUNDRY ITEMS
CASH DISCOUN PURCHAS
ITEMS CDV T SUPPLIESEQUIPME WAGES UTILITIES ADVERTISECD SHO
PGH flour Company
LCCT DEKS
DATE # ACCOUNT TITLES F DR CR
Cr. Cr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr.
Oct. 2 oo1 30,000 Prepaid rent 30,000
2 oo2 200,000 Furniture and Fixture 200,000
3 oo3 30,000 30,000
4 oo4 150,000 150,000
5 oo5 900 SRA 900
5 oo6 10,000 License&Permit Exps. 10,000
6 oo7 28,500 1,500 30,000
8 oo8 10,000 10,000
9 oo9 2,000 Freight In 2,000
9 o10 5,000 Villanueva, Drawing 5,000
10 o11 23,750 1,250 25,000
10 o12 20,000 SRA 20,000
12 o13 50,000 50,000
24 o14 5,000 5,000
31 o15 3,500 Villanueva, Drawing 3,500

568,650 2,750 - 30,000 - - 5,000 10,000 150,000 30,000 25,000 50,000 271,400
A1 E1.b A11 E5 E6 C1.1 C1.2 C1.3 C1.4
NAME:

CASH RECEIPTS JOURNAL

SALES VILLANUEVA ACCOUNT RECEIVABLES
OR CASH SALES
DATE ITEMS DISCOUNT CAPITAL Mr. Vall D' sari sari store
Mr. Colletes Mr. Tan Ms. BathanMs. AngguloMs. Padilla Ms. MolinaMs. Landicho
#
Dr. Dr. Cr. Cr. Cr. Cr. Cr. Cr. Cr. Cr. Cr. Cr.
Oct. 1 oo1 800,000 800,000
4 oo2 5,000 5,000
8 oo3 9,500 500 10,000
10 oo4 20,000 20,000
10 oo5 10,000 10,000
11 oo6 5,000 5,000
12 oo7 36,800 3,200 40,000
13 oo8 2,375 125 2,500
13 oo9 5,000 5,000
16 o10 9,500 500 10,000
18 o11 1,500 1,500
19 o12 3,325 175 3,500
23 o13 9,500 500 10,000
27 o14 10,000 10,000
28 o15 14,250 750 15,000
29 o16 2,000 2,000
30 o17 9,500 500 15,000
30 o18 10,000 10,000
963,250 6,250 67,000 800,000 10,000 40,000 2,500 10,000 1,500 3,500 10,000 15,000 15,000
A1 R1b R1 G1 A4.1 A4.2 A4.3 A4.4 A4.5 A4.6 A4.7 A4.8 A4.9
 Page 1
SUNDRY ITEMS
ACCOUNT TITLES F DR CR
Name

GENERAL JOURNAL PAGE 1

DATE
2013 ITEMS F DR CR
Oct. 1 Merchendise Inventory 200,000.00
Villanueva, Capital 200,000.00
To record the merchendise

3 Equipment 300,000.00
ECD shop 300,000.00
To record the equipment

6 PGH flour company 25,000.00

Purchased Rerurn and Allowances 25,000.00
To record the purchase return

7 Sales Return and Allowances 2,000.00

CDE Catering Service 2,000.00
To record the sales return

11 Transportation Vehicle 100,000.00

DEKS AUTO SHOP 100,000.00
To record the Transportation Vehicle

15 Sales Return and Allowances 5,000.00

Mr. Tan 5,000.00
To record the sales return

22 Sales Return & Allowances 1,200.00

Ms. Padilla 1,200.00
To record the sales return
CASH A1
DATE ITEMS F DEBIT DATE ITEMS F CREDIT
Oct. 31 CPJ1 963,250.00 CPJ1 558,650.00
568,650.00

D' sari sari store

ACCOUNTS RECEI
DATE ITEMS F DEBIT DATE ITEMS F CREDIT
12-Oct CRJ1 40,000.00

ACCOUNTS RECEIVABLE - MR. COLLETES

DATE ITEMS F DEBIT DATE ITEMS F CREDIT
13-Oct CRJ1 2,500.00

-
ACCOUNTS RECEIVABLE - MR. TAN
DATE ITEMS DEBIT DATE ITEMS F CREDIT
Oct-19 CRJ1 10,000.00

10,000.00 -

ACCOUNTS RECEIVABLE - MS. BATHAN

DATE ITEMS F DEBIT DATE ITEMS F CREDIT
18-Oct CRJ1 1,500.00

1,500.00 -

ACCOUNTS RECEIVABLE - MS. ANGGULO

DATE ITEMS F DEBIT DATE ITEMS F CREDIT
19-Oct 3,500.00

3,500.00 -
ACCOUNTS RECEIVABLE - MS. PADILLA
DATE ITEMS F DEBIT DATE ITEMS F CREDIT

- -

ACCOUNTS RECEIVABLE- MS. MOLINA

DATE ITEMS F DEBIT DATE ITEMS F CREDIT

ACCOUNTS RECEIVABLE - MS. LANDICHO

DATE ITEMS F DEBIT DATE ITEM F CREDIT
PREPAID RENT

SUPPLIES

MERCHANDISE INVENTORY
FURNITURE AND FIXTURE

EQUIPMENT
 D. VILLANUEVA BREAD AND PASTRY SHOP ENTERPRISE
TRIAL BALANCE
As of October 31 2018
ACCOUNT TITLES DR CR
Cash 394,525.00
Accounts Receivable - ECD cateribg service 68,000.00
Accounts Receivable - Mr. Vall 10,000.00
Accounts Receivable- D' sari sari store 40,000.00
Accounts Receivable- Ms. Colletes 7,500.00
Accounts Receivable- Mr. Tan 0.00
Accounts Receivable- Ms. Bathan 1,000.00
Accounts Receivable- Ms. Anggulo 0.00
Accounts Receivable- Ms. Padilla 3,800.00
Accounts Receivable- Ms. Molina 15,000.00
Accounts Receivable- Ms. Landicho 10,000.00
Prepaid rent 30,000.00
Supplies 30,000.00
Merchandise Inventory 200,000.00
Transportation Vehicle 100,000.00
Furniture & Fixture 200,000.00
Equipment 300,000.00
Accounts Payable - ECD Shop 150,000.00
Accounts Payable - PGH Flour Company 15,000.00
Accounts Payable- Wonderbake 50,000.00
Accounts Payable- LCCT 25,000.00
Accounts Payable - DEKS Auto Shop 50,000.00
Villanueva, Capital 1,000,000.00
Villanueva, Drawing 8,500.00
Sales 333,000.00
Sales Return and Allowances 29,100.00
Sales Discount 6,325.00
Purchases 170,000.00
Purchase Discount 2,750.00
Purchase Return and Allowances 25,000.00
Freight In 2,000.00
Utilities Expense 5,000.00
License and Permit Expense 10,000.00
Advertising Expense 10,000.00

TOTALS 1,650,750.00 1,650,750.00