Name: Danica Shane E.

Escobidal
ACFAR 1130 2-005
PPA – Special Journals

SALES JOURNAL
Accounts
Date Invoice No. Account Debited Post Ref. Rec. Dr.
Jan 2 # Brownies / 240,000
8 # Siopao / 310,000
13 # Chocolate / 130,000
18 # Levi / 460,000
23 # Brownies / 110,000
29 # Chocolate / 170,000

Total 1,420,000

CASH RECEIPTS JOURNAL

Debits Credits
Accounts Other Accounts
Date OR No. Description Cash Sales Discounts Receivable Sales Account title PR Amount
Jan 4 # Collection - Levi 205,800 4,200 210,000
5 # Sales on Cash 430,000 430,000
10 # Collection - Brownies 235,200 4,800 240,000
22 # Collection - Chocolate 127,400 2,600 130,000
25 # Collection - Siopao 280,000 280,000
27 # Bank Loan from Secondary Bank 170,000 Notes Payable 170,000
30 # Sales on Cash 1,310,000 1,310,000

Total 2,758,400 11,600 860,000 1,740,000 170,000

 PURCHASE JOURNAL
Credits Debits
Accounts Office Other Accounts
Date RR No. Account Credited PR Payable Purchases Supples Account title PR Amount
Jan 3 Annies / 90,000 90,000
11 Vox / 120,000 120,000
14 Kisses / 190,000 190,000
25 Braganza Company / 340,000 340000
28 Vox / 270,000 270,000
30 Annies / 360,000 360,000
Total 1,370,000 1,370,000

CASH DISBURSEMENT JOURNAL

Credits Debits
Purchase Accounts Other Accounts
Date Check No. Description Cash Discounts Payable Purchases Account title PR Amount
Jan 7 83 Payment to Kisses 126,100 3,900 130,000
11 84 Payment to Annies less Discount 77,600 2,400 80,000
12 85 Purchase for cash 70,000 70,000
14 86 Payment of Interest on NP 10,000 Interest Expense 10,000
15 87 Payment of Salaries 80,000 Salaries Expense 80,000
19 88 Withdrawals of Sweet 100,000 Sweet, Withdrawals 100,000
21 89 Purchase office supplies 40,000 Office Supplies 40,000
22 90 Payment of Freight 20,000 Transportation In 20,000
26 91 Partial Payment to Kisses 90,000 90,000

Total 613,700 6,300 300,000 70,000 250,000

GENERAL JOURNAL
DATE DESCRIPTION AMOUNT
Jan 9 Accounts Payable - Annies 10,000
Purchase Returns and Allowances 10,000

Jan 24 Sales Returns and Allowances 30,000

Accounts Receivable - G. Servidal 30,000