Voucher Register

Credit Debit
Voucher Date Other Accounts
Payee Voucher
No Pai Ck Purchases Input Tax P
Date Payable Account Title Debit Credit
. Terms d No. R
CASH RECIEPTS JOURNAL
20 10/01/201 2/10,
5 8 blanche manufacturing company n/30 Cancelled Debits
179,200.00 160,000.00 19,200.00   Credits      
20 10/02/201 O. 2/10, 8119 Other Accounts
6 Date 8 R Tria Forwarders Description n/30 paid 1 1,120.00  Sales Accounts Transportation In
120.00   1,000.00  
Outpu Output
Cash Recievabl Sales
20 10/04/201 No. 2/10, 8119 t Tax Discounts Tax Acoount title F Amount
7 8 e
Salvador Services n/30 paid 3 2,688.00   288.00 Repair and Maintenance   2,400.00  
20 10/05/201 2/10,
8 10/01/201
8 Manalo shirts Factory n/30     22,848.00 20,400.00 2,448.00        
8 232 Received Full Payment 87,808.00 192.00 1,600.00 89,600.00       3  
20 10/05/201 2/10,
9 10/03/201
8 blanche manufacturing company n/30 paid   168,000.00     Voucher Payable   179,200.00  
8 233 Received Full Payment (Selisana) 43,904.00 96.00 800.00 44,800.00       6  
   
10/08/201               Purchase Return and Allowances     10,000.00
8   Cash Sales ended October 8 418,432.00       44,832.00 373,600.00      
   
10/08/201               Input Tax     1,200.00
21 8 234 Received Full Payment (Modesto)
10/12/201 2/10,
26,342.40 57.60 480.00 26,880.00       5  
0 10/08/201
8 Received
Medina Partial Payment n/30
Office System Cancelled 40,320.00   4,320.00 furniture and fixture   36,000.00  
21 8 235 (Calamba)
10/15/201 2/10, 11,200.00
8119     11,200.00       7  
1 8 Esterlina Gevera n/30 paid 9 104,956.94     Salaries Expense   116,500.00  
    Cash Sales 344,960.00       36,960.00 308,000.00      
   
10/12/201   Received Full Payment             SSS, EC Contribution payable     2,543.20

   8 235 (Marasigan) 78,400.00     78,400.00       4  

10/19/201   Received Full Payment             Philhealth Contribution payable     1,464.38

 8   237 (Cardenas) 17,920.00     17,920.00          

              Pag-ibig Contribution payable     450.00
10/22/201
 8     Cash Sales End 328,720.00       35,220.00 293,500.00      
              Witholding Taxes Payable     7,085.49
10/22/201
21 10/15/201 2/10, 8120
8 238 Received Payment (Modesto) 52,684.80 116.20 960.00 53,761.00          
2 8 Geron Merchandising n/30 paid 0 6,720.00   720.00 Supplies Expense   6,000.00  
21
10/24/201
10/16/201 2/10, Pai 8121
38 8 239 Received Check (Mataguinas)
Bisana Marketing n/30
244,000.00
d 0
 
134,400.00
 
120,000.00
 
14,400.00  
    notes receivable
   
 
 
240,000.00
21 10/17/201 interest
2/10,
4  8   Medina
  Office System n/30
    
 
29,120.00
   
    
Voucher Payable
  recievable
  40,320.00
   2,400.00

           
                 
Furniture  
and Fixtures interest
    income   10,000.00
1,600.00
10/26/201
   
8 240  Selisana Garments   98,784.00
     216.00 1,800.00
  100,800.00
    Tax
Input         61,200.00
 
2110/30/201
10/17/201 2/10, 8120
58 8 241Andam
Cardenas
Repairs Marketing n/30 56,000.00
paid 4  
5,600.00     56,000.00
600.00  
Repair expense       5,000.00 1   
21 10/20/201
10/31/201 2/10,
68 8   Cash Palaganas
Camisera Sales End n/30 567,952.00
     
112,000.00   100,000.00  12,000.00   60,852.00 507,100.00           
21 10/22/201 242 Marasigan enterprise
10/31/201 2/10, 8120              
7 8 Galang Freight Services n/30 paid 5 3,360.00   360.00 Transportation In   3,000.00  
21 10/23/201 Dona Deogracia Corpuz Dev. 2/10, 8120
8 8 Bank n/30 paid 6 520,000.00     Notes Payable   500,000.00  
8 64,960.00 64,960.00

2,442,067.2
      0 677.80 5,640.00 544,321.00 177,864.00 1,482,200.00     244,000.00

          2,448,385.00           2,448,385.00
                       

Check Register
Debits Credits
Check Vo.
Payee Voucher Purchases
No Input Tax Cash
No. Date . Payable Discounts

8119 10/02/201
1 8 Tria Forwarders 206 1,120.00     1,120.00
8119 10/02/201
2 8 Camisera Palaganas 193 26,880.00     26,880.00
8119 10/04/201
3 8 Salvador Services 207 2,688.00     2,688.00
8119 10/09/201
4 8 Bisana Marketing 198 224,000.00 4,000.00 480.00 219,520.00
8119 10/10/201
5 8 Social Security System 200 15,650.00     15,650.00
8119 10/10/201
6 8 Bureau of Internal Audit 201 14,170.98     14,170.98
8119 10/11/201
7 8 PhilHealth 202 5,857.50     5,857.50
8119 10/13/201
8 8 Mones Trading 199 112,000.00 1,000.00 120.00 110,880.00
8119 10/15/201
9 8 Esterlina Gevera 211 104,956.94     104,956.94
8120 10/15/201
0 8 Geron Merchandising 212 6,720.00     6,720.00
8120 10/15/201
1 8 Burgos Shirts 197 44,800.00     44,800.00
8120 10/15/201
2 8 Pag-Ibig Fund 203 1,800.00     1,800.00
8120 10/17/201
3 8 Blanche Manufacturing Company 209 168,000.00 3,000.00 360.00 164,640.00
8120 10/18/201 Andam Repairs 215     5,600.00
 4 8 5,600.00
8120 10/22/201
5 8 Galang Freight Services 217 3,360.00     3,360.00
8120 10/23/201
6 8 Dona Deogracia Corpus Dev. Bank 218 520,000.00     520,000.00
8120 10/23/201
7 8 Gamba Supplies 219 7,100.80     7,100.80
8120 10/24/201
8 8 Victorino Wears 195 24,640.00     24,640.00
8120 10/25/201
9 8 Bureau of Internal Audit 204 63,003.00     63,003.00
8121 10/26/201
0 8 Bisana Marketing 213 134,400.00 2,400.00 288.00 131,712.00
8121 10/29/201
1 8 Therese Ballada 222 160,000.00     160,000.00
8121 10/29/201
2 8 Winston Apalisoc 223 6,216.00     6,216.00
8121 10/30/201
3 8 MERALCO 224 16,800.00     16,800.00
8121 10/30/201
4 8 Mabuhay Philippine Telephone Co. 225 8,176.00     8,176.00
8121 10/30/201
5 8 Peoples Journal 226 8,960.00     8,960.00
8121 10/31/201
6 8 Esterlina Gevera 227 104,956.94     104,956.94
8121 10/31/201
7 8 Therese Ballada 232 45,000.00     45,000.00

        1,836,856.15 10,400.00 1,248.00 1,825,208.15

              1,836,856.15
               
 SALES JOURNAL
Debit Credit
Sales Pos
Invoic t Accoiunts
Date e No. Account Debited Ref. Recievable Output Tax Sales
10/01/201 ₱ ₱ ₱
254
8 Cardenas Marketing 1 56,000.00 6,000.00 50,000.00
10/04/201 ₱ ₱ ₱
255
8 Del Mundo Shirts Station 3 22,400.00 2,400.00 20,000.00
10/12/201 ₱ ₱ ₱
256
8 Modesto Bargain House 5 53,760.00 5,760.00 48,000.00
10/16/201 ₱ ₱ ₱
257
8 Selisana Garments 6 100,800.00 10,800.00 90,000.00
10/19/201 ₱ ₱ ₱
258
8 Marasigan Enterprise 4 64,960.00 6,960.00 58,000.00
10/29/201 ₱ ₱ ₱
259
8 Modesto Bargain House   89,600.00 9,600.00 80,000.00
₱ ₱ ₱
260
10/31/18 Feliciano   76,160.00 8,160.00 68,000.00
₱ ₱ ₱
        463,680.00 49,680.00 414,000.00
        12 230-2 400
             
 GENERAL JOURNAL
Date Accounts Titles and Explanation PR Debit Credit
10/04/201 40 ₱
8 Sales Return and Allowances 1 4,000.00  
₱
  Output Tax   480.00  
₱
  Accounts Recievable     4,480.00
  Returned defect merchandise (Selisana)      
10/19/201 11 ₱
8 Notes Receivable 0 33,600.00  
₱
  Accounts Receivable     33,600.00
  Settlement for the account      
10/31/201 11 ₱
8 Cash 3 6,720.00  
₱
  Accounts Receivable     6,720.00
To record write-off uncolectible
  (Tresma)      
₱ ₱
      44,800.00 44,800.00
         
 DATE CK.NO. PARTICULARS DPOSIT WITHDRAW BALANCE
9/30/2018   Balance Brought Forward     271,571.20
10/2/2018 81191 Tria Forwarders   1,120.00 270,451.20
10/2/2018   Deposit 87,808.00   358,259.20
10/3/2018 81192 Camisera Palaganas   26,880.00 331,379.20
10/4/2018 81193 Salvador Services   2,688.00 328,691.20
10/5/2018   Deposit 43,904.04   372,595.60
10/8/2018   Deposit 418,432.00   791,027.60
10/8/2018   Deposit 37,542.40   828,569.64
10/9/2018 81194 Bisana Marketing   219,520.00 609,049.64
10/10/2018 81195 Social Security System   15,650.00 593,300.64
DATE CK.NO. PARTICULARS DPOSIT WITHDRAW BALANCE
    Balance Brought Forward     593,300.64
10/10/2018 81196 BIR   14,170.98 579,228.66
10/11/2018 81197 PhilHeath   5,857.50 573,371.16
10/12/2018   Deposit 78,400   651,771.16
 10/13/2018 81198 Mores Trading   110,880.00 540,819.12
10/15/2018   Esterlita Gevera   104,956.94 435,862.18
10/15/2018 81199 Geron Merchandising   6,720.00 429,142.18
10/15/2018 81200 Burgos Shirt   44,800 384,342.18
10/16//201
8 81201 Pag-Ibig Fund   1,800.00 382,614.18
10/16/2018 81202 deposit 344960   727,574.18
DATE CK.NO. PARTICULARS DPOSIT WITHDRAW BALANCE
    Balance Brought Forward     727,574.18
10/17/2018 81203 Blanche Manufacturing   164,640.00 562,934.18
10/18/2018 81204 Andam Repairs   5,600.00 557,334.18
10/20/2018   Deposit 17,920   575,254.18
10/22/2018   Galang Freigt Services     3,360.00 571,654.18
10/22/2018   Deposit 52,684.00   624,338.18
10/22/2018   Deposit 328,720.00   953,058.18
10/23/2018 81206 Dona Deogracia Corpuz   520,000.00 433,058.18
10/23/2018 81207 Gamba supplies   7,100.80 425,957.38
10/24/2018 81208 Victorini Wears   24,640,00 401,317.38
DATE CK.NO. PARTICULARS DPOSIT WITHDRAW  
    Balance Brought Forward     401,317.38
10/24/2018   Deposit 244,000.00   645,317.38
10/25/2018 81209 BIR   63,003.00 582,314.38
10/26/2018   Deposit 98,784   549,386.38
10/29/2018 81211 Therese Ballada   160,000.00 389,386.38
10/29/2018 81212 Winston Aplisoe   6,216.00 383,170.38
10/30/2018 81213 MERALCO   16,800 366,370.38
10/30/2018 81214 Mabuhay Phil. Telephone Co.   8,176.00 358,194.38
DATE CK.NO. PARTICULARS DPOSIT WITHDRAW BALANCE
    Balance Brought Forward     358,194.38
10/30/2018 81215 People's Journal   8,960.00 349,234.38
₱
    Deposit 56,000.00   405,234.38
10/31/2018 81216 Esterlita Gevera   104,956.94 300,277.44
10/31/2018 81217 Therese Ballada   45,000.00 255,277.44
10/31/2018   Deposit 64,960.00