Credits

Voucher Payee Date Accounts

No. Date Paid Ck. No Payable Purchases
701 1-Jul Gloria 10-Jul 804 9,500.00 9,500.00
702 2-Jul Reyes Rentals 3-Jul 803 7,250.00
703 9-Jul Tanupan. Express 11-Jul 805 520.00
704 15-Jul Pechon Company 8,000.00 8,000.00
706 24-Jul Jerusalem Company 12,500.00 12,500.00
37,770.00 30,000.00

Debits Credits
Check Payee Voucher Accounts Purchase Cash In
No. Date No. Payable Discount Bank
803 3-Jul Reyes Rentals 702 7,250.00 7,250.00
804 10-Jul Gloria 701 9,500.00 190.00 9,310.00
805 11-Jul Tanupan. Express 704 520.00 520.00
17,270.00 190.00 17,080.00
210 570 110

Credits Debits
Date Accounts Purchases
No. Date Payee Paid Ck. No Payable
704 15-Jul Pechon Company Cancelled V#705 8,000.00 8,000.00

705 20-Jul Pechon Company

6,000.00
 Debits
Transportation Office Transportation Other Accounts
In Supplies Out Account Title PR
/
Rent Expense 540
520.00 /
/
/
520.00

Debits
Other Accounts
… Account Title PR Debit Credit

Accounts Payable 8,000.00

Purchase Return& Allowances 2,000.00
Other Accounts
Debit Credit

7,250.00

7,250.00
 Ferdinand Romero Compan
Voucher Register
Credits Debits
Voucher Date Accounts
No. Date Payee Paid Ck. No Payable Purchases
701 1-Jul Gloria 10-Jul 804 9,500.00 9,500.00
702 2-Jul Reyes Rentals 3-Jul 803 7,250.00
703 9-Jul Tanupan. Express 11-Jul 805 520.00
704 15-Jul Pechon Company Cancelled V#705 8,000.00 8,000.00
705 20-Jul Pechon Company 6,000.00

706 24-Jul Jerusalem Company 12,500.00 12,500.00

43,770.00 30,270.00
45,770.00 45,770.00
CREDIT DEBIT
18PTS

Ferdinand Romero Company

Check Register
Debits Credits
Check Voucher Accounts Purchase Cash In
No. Date Payee No. Payable Discount Bank
803 3-Jul Reyes Rentals 702 7,250.00 7,250.00
804 10-Jul Gloria 701 9,500.00 190.00 9,310.00
805 11-Jul Tanupan. Express 704 520.00 520.00
17,270.00 190.00 17,080.00
17,270.00 17,270.00
DEBIT CREDIT
Ferdinand Romero Company
Voucher Register
Debits
Transportation Office Transportation Other Accounts
In Supplies Out Account Title PR Debit
/
Rent Expense 7,250.00
520.00 /
/
Accounts Payable 8,000.00
Purchase Return& Allowances
/
520.00 15,250.00
Credit

2,000.00

2,000.00
 Balita Store
Voucher Regis
Credits
Voucher Date Accounts
No. Date Payee Paid Ck. No Payable Purchases
601 1-Jan Cruz Realty 3-Jan 702 9,250.00
602 2-Jan Dorega Supplier 10-Jan 703 8,000.00 8,000.00
603 5-Jan Espiritu Bookstore 12-Jan 704 6,000.00
604 7-Jan Giron Freight Company 18-Jan 705 700.00
605 15-Jan Ligeralde Business Machines 28-Jan 707 15,000.00
606 22-Jan Macapagal Traders Cancelled V# 608 8,500.00 8,500.00
607 26-Jan Matias Power 26-Jan 706 2,560.00
608 28-Jan Macapagal Traders 7,000.00

609 31-Jan Burgon Whole Salers 7,350.00 7,350.00

₱ 64,360.00 ₱ 23,850.00
210 510
15 ₱ 65,860.00 ₱ 65,860.00
CREDIT DEBIT

Balita Stores
Check Register
Debits Credits
Check Voucher Accounts Purchase Cash In
No. Date Payee No. Payable Discount Bank
701 1-Jan Calayag Company 600 9,500.00 190.00 9,310.00
702 3-Jan Cruz Realty 601 9,250.00 9,250.00
703 10-Jan Dorega Supplier 602 8,000.00 160.00 7,840.00
704 12-Jan Espiritu Bookstore 603 6,000.00 120.00 5,880.00
705 18-Jan Giron Freight Company 604 700.00 700.00
706 26-Jan Matias Power 607 2,560.00 2,560.00
707 28-Jan Ligeralde Business Machines 605 15,000.00 300.00 14,700.00
₱ 51,010.00 ₱ 770.00 ₱ 50,240.00
210 530 110
₱ 51,010.00 ₱ 51,010.00
DEBIT CREDIT
10
 Balita Stores
Voucher Register
Debits
Transportation Office Transportation Other Accounts
In Supplies Out Account Title PR
Rent Expense 610
/
6,000.00 /
700.00 /
Store Equipment 180
/
Utilities Expense 620
Voucher Payable 210
Purchase Return& Allowances 520
/
₱ 700.00 ₱ 6,000.00
540 170
r Accounts
Debit Credit
9,250.00

15,000.00

2,560.00
8,500.00
1,500.00

₱ 35,310.00 ₱ 1,500.00
 Cash in Bank 110
1-Jan 134,000.00 50,240.00 31-Jan CR Purchases Returns & Allowances
83,760.00

Office Supplies 170

1-Jan 2,300.00 Purchases Discounts
VR 31-Jan 6,000.00
8,300.00

Store Equipment 180

1-Jan 95,000.00 Transportation In
VR 7-Jan 15,000.00 31-Jan 700.00
110,000.00

Rent Expense
Vouchers Payable 210 1-Jan 9,250.00
CR 31-Jan 51,010.00 9,500.00 1-Jan
8,500.00 64,360.00 31-Jan VR
59,510.00 73,860.00 Utilities Expense
14,350.00 26-Jan 2,560.00

Purchases 510
31-Jan 23,850.00

10

VR

VR
VR
turns & Allowances 520
1,500.00 28-Jan VR

ses Discounts 530

770.00 31-Jan CR

portation In 540

t Expense 610

es Expense 620
 UNPAID VOUCHER BALANCE OF VO

VOUCHER PAYEE CREDIT VOUCHER PAY

NO. DATE VOUCHER
608 28-Jan MACAPAGAL TRADERS 7,000
609 31-Jan BURGON WHOLESALERS 7,350
₱ 14,350

3
BALANCE OF VOUCHER PAYABLE

VOUCHER PAYABLE 210

8,500 9,000 1-Jan
51,010 64,360 VR 30-Jan

₱ 14,350