DATE SALES INVOICE NO. ACCOUNT DEBITED POST REF.

10/1/2018 254 Cardenas Marketing

10/4/2018 255 Del Mundo Shirt Station
10/12/2018 256 Modesto Bargain House
10/16/2018 257 Selisana Garments
10/19/2018 258 Marasigan Enterprises
10/29/2019 259 Modesto Bargain House
10/31/2018 260 Feliciano Outfitters

DEBIT:
 Debit Credit
Accounts Receivable Output Tax Sales
56,000.00 6,000.00 50,000.00
22,400.00 2,400.00 20,000.00
53,760.00 5,760.00 48,000.00
100,800.00 10,800.00 90,000.00
64,960.00 6,960.00 58,000.00
89,600.00 9,600.00 80,000.00
76,160.00 8,160.00 68,000.00
463,680.00 49,680.00 414,000.00
463,680.00 49,680.00 414,000.00
463,680.00 CREDIT: 463,680.00

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Err:522 Err:522
Err:522 Err:522
Err:522 Err:522
Err:522 Err:522
Err:522 Err:522
Err:522 Err:522
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 DEBITS

DATE OR NO. DESCRIPTION CASH OUTPUT TAX

10/1/2018 232 Del Mundo Shirts Station 87,616.00 192.00
10/5/2018 233 Selisana Garments 105.60
10/8/2018 Cash Sales 418,432.00
10/8/2018 234 Modesto Bargain House 26,284.80 57.60
10/8/2018 235 Calamba Commercial 11,200.00
10/12/2018 235 Marasigan Enterprises 78,400.00
10/19/2018 237 Cardenas Marketing 17,920.00
10/15/2018 Cash Sales 344,960.00
10/19/2018 Calamba Commercial 33,600.00
10/22/2018 Cash Sales 328,720.00
10/22/2018 Modesto Bargain House 52,684.80 115.20
10/24/2018 239 Matuguinas Sales 268,000.00

10/26/2018 240 Selisana Garments 100,800.00

10/30/2018 241 Cardenas Marketing 56,000.00
10/31/2018 Cash Sales 567,952.00
10/31/2018 242 Marasigan Enterprises 64,960.00

2,457,529.60 470.40

DEBIT: 2,462,275.20
 CREDITS
OTHER ACCOUNTS
SALES DISCOUNT A/R OUTPUT TAX SALES ACCOUNT TITLE F
1,792.00 89,600.00
985.60 49,280.00
44,832.00 373,600.00
537.60 26,880.00
11,200.00
78,400.00
17,920.00
36,960.00 308,000.00
33,600.00
35,220.00 293,500.00
960.00 53,760.00
Notes Receivable
Interest Income
100,800.00
56,000.00
60,852.00 507,100.00
64,960.00

4,275.20 582,400.00 177,864.00 1,482,200.00

CREDIT: 2,510,464.00
S
AMOUNT

244,000.00
24,000.00

268,000.00
CHECK DEBITS
NO. DATE 219 VO. NO. VOUCHERS PAYABLE
81191 10/2/2018 Tria Forwarders 206 1,120.00
81192 10/3/2018 Camiseria Palaganas 193 26,880.00
81193 10/4/2018 Salvador Services 207 2,688.00
81184 10/9/2018 Bisana Marketing 198 224,000.00
81195 10/10/2018 Social Security System 200 15,650.00
81196 10/10/2018 Withholding Taxes 201 14,102.24
81197 10/11/2018 Phill-Health Insurance Corp. 202 6,407.50
81198 10/13/2018 Mones Traiding 199 112,000.00
81199 10/15/2018 Semi-Monthly Payroll 211 104,853.81
81200 10/15/2018 Geron Merchandising 212 6,720.00
81201 10/15/2018 Burgos Shirt 197 44,800.00
81202 10/15/2018 PAG-IBIG Fund 203 1,800.00
81203 10/17/2018 Blanche Manufacturing Company 209 168,000.00
81204 10/18/2018 Andam Repairs 215 5,600.00
81205 10/22/2018 Galang Freight Services 217 3,600.00
81206 10/23/2018 Dona Deogracia Corpuz Development Bank 520,000.00
81207 10/23/2018 Gamba Supplies 219 7,100.80
81208 10/24/2018 Victorino Wears 195 24,640.00
81209 10/25/2018 Buraeu of Internal Revenue 204 63,003.00
81210 10/26/2018 Bisana Marketing 213 134,400.00
81211 10/29/2018 Therese Ballada Withdrawal 222 160,000.00
81212 10/30/2018 Winston Apalisoc 223 6,216.00
81213 10/30/2018 Meralco 224 16,800.00
81214 10/30/2018 Mabuhay Philippines telephone Co. 225 8,176.00
81215 10/30/2018 Peoples Journal 226 8,960.00
81216 10/31/2018 Semi-Monthly Payroll 227 104,853.81
81217 10/31/2018 Therese Ballada Withdrawal 232 45,000.00
1,837,371.16
DEBIT: 1,837,371.16
CREDITS
PURCHASE DISCOUNTS INPUT TAX CASH
1,120.00
26,880.00
2,688.00
4,000.00 480.00 219,520.00
15,650.00
14,102.24
6,407.50
2,000.00 240.00 109,760.00
104853.81
6,720.00
44,800.00
1,800.00
3,000.00 360.00 164,640.00
5,600.00
3,600.00
520,000.00
7,100.80
24,640.00
63,003.00
2,400.00 288.00 131,712.00
160,000.00
6,216.00
16,800.00
8,176.00
8,960.00
104,853.81
45,000.00
11,400.00 1,368.00 1,824,603.16
CREDIT: 1,837,371.16
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 VOUCHER
NO. DATE PAYEE TERMS
205 10/2/2018 Blanche Manufacturing Company Cancelled
206 10/2/2018 Tria Forwarders Cash
207 10/4/2018 Salvador Services Cash
208 10/5/2018 Manalo Shirt Factory n/30
209 10/5/2018 Blanche Manufacturing Company 2/10, n/30
210 10/12/2018 Medina Office System cancelled
211 10/15/2018 Semi-monthly Payroll Cash
212 10/15/2018 Geron Merchandising Cash
213 10/16/2018 Bisana Marketing 2/10, n/30
214 10/17/2018 Medina Office System
215 10/18/2018 Andam Repairs Cash
216 10/20/2018 Camiseria Palaganas n/30
217 10/22/2018 Galang Freight Services cash
218 10/23/2018 Dona Deogracia Corpuz Development Bank

219 10/23/2018 Gamba Supplies Cash

220 10/24/2018 Burgos Shirt 1/15,n/60
221 10/26/2018 Blanche Manufacturing Company 2/15,n/60
222 10/29/2018 Therese ballada Cash
223 10/29/2018 Winston Apalisoc ( petty Cash) Petty Cash

224 10/30/2018 Meralco Cash

225 10/30/2018 Mabuhay Philippines Telelphone Co. Cash
226 10/30/2018 People's Journal Cash
227 10/31/2018 Semi Monthly Payroll Cash
228 10/31/2018 SSS and EC Contribution
229 10/31/2018 PhilHealth Contributions
230 10/31/2018 Pag-IBIG Contributions
231 10/31/2018 Witholding Taxes
232 10/31/2018 Therese Ballada Cash
 DATE CREDIT DEBITS
PAID CK. NO. VOUCHERS PAYABLE PURCHASES INPUT TAX
179,200.00 179,200.00
10/2/2018 81191 1,120.00 120.00
10/4/2018 81193 2,688.00 288.00
22,848.00 20,400.00 2,448.00
168,000.00 150,000.00 18,000.00

10/15/2018
10/15/2018 81200 6,720.00 720.00
134,400.00 120,000.00 14,400.00
29,120.00 3,120.00
10/18/2018 5,600.00 600.00
112,000.00 12,000.00
10/22/2018 3,360.00 360.00
520,000.00

10/23/2018 81207 7,100.80 760.80

112,000.00 100,000.00 12,000.00
206,080.00 184,000.00 22,080.00
81211 160,000.00
10/29/2018 81212 6,216.00

10/30/2018 81213 16,800.00 1,800.00

10/30/2018 81214 8,176.00 876.00
10/30/2018 81215 8,960.00 960.00
10/31/2018 81216 104,853.81
15,650.00
6,407.50
1,800.00
14,102.24
10/31/2018 81217 45,000.00
1,898,202.35 753,600.00 90,532.80
CREDIT: 1,898,202.35 DEBIT: 1,898,202.35
 OTHER ACCOUNTS
ACCOUNT TITLE PR DEBIT CREDIT

Transportation in 1,000.00
Repair and Maintenance Expense 2,400.00

Furniture and Fixture

Supplies 6,000.00

Furniture and Fixture 26,000.00

Repair and Maintenance Expense 5,000.00
Purchases 100,000.00
Transportation In 3,000.00
Notes Payable 500,000.00
Interest expense 20,000.00
Supplies 6,340.00

Therese, Withdrawal 160,000.00

Supplies 5,432.00
Miscellaneous Expense 784.00
Utilities Expense 15,000.00
Utilities Expense 7,300.00
Advertising Expense 8,000.00
Salaries Expense 104,853.81
SSS and EC Contribution Expense 15,650.00
Philhealth Contributio expense 6,407.50
Pag-IBIG Contributions Expense 1,800.00
Witholding tax payable 14,102.24
Therese, Withdrawal 45,000.00
1,054,069.55
 DATE ACCOUNTS TITLE AND EXPLANATION PR DEBIT
10/4/2018 Sales Returns and Allowances 402 4,000.00
Output Tax 230-2 480.00
Accounts Receivable 112
to record allowance for defective merchandise from Selisana Garments
10/19/2018 Notes Receivable 33,600.00
Accounts Receivable
to record receipts of Notes Payable
10/31/2018 Uncollectible Accounts Expense 6,720.00
Allowance for Uncolletible Accounts
to record the uncollectible accounts for Tresma Mata Store
10/31/2018 Output Vat 227,077.30
Input vat
Value-added tax Payable
to record Vat payable
 CREDIT

4,480.00
Selisana Garments

33,600.00

6,720.00

89,284.80
137,792.50