PURCHASES JOURNAL

Date Receiving
Report Account Credited PR
Oct-01  E. Dinari Supply Company
6 M. Callejo Company
17 E. Gallego Company
19 Exciting Company
25 L. Lacerna Company

CASH DISBURSEMET JOURNAL

Credits
Date Check
No. Description Cash
Oct-04 72 Payment E. Dinari Supply Company 58,200.00
7 73 Payment freight bill-M. Callejo Company 30,000.00
10 74 Payment M. Callejo Company 113,490.00
15 75 Payment for Salaries 25,000.00
16 76 Cash Purchase 10,000.00
21 77 Payment for Insurance 2,000.00
24 78 Owner's Withdrawal 10,000.00
30 79 Payment Exciting Company 13,000.00

261,690.00

GENERAL JOURNAL
Date Description PR
09-Oct Account Payables- M. Callejo 210
Purchase Returns and Allowances 520
31 Account Payables- L. Lacerna Company. 210
Purchase Returns and Allowances 520
 Credits Debits
Accounts Purchases Office Store Other Accounts
Payables Supplies Supplies Account Title
60,000.00 60,000.00
122,000.00 122,000.00
33,000.00 33,000.00
49,000.00 49,000.00
65,000.00 65,000.00

329,000.00 329,000.00
210 510

Credits Debits
Purchases Accounts Other Accounts
Discount Payables Purchases Account Title PR
1,800.00 60,000.00
Transportation In 540
3,510.00 117,000.00
Salaries Expense 610
10,000.00
Insurance Expense 620
Tenorio, Withdrawal 320
13,000.00

5,310.00 190,000.00 10,000.00

page 13 SCHEDULE OF ACCOUNTS PAYABLE

Debit Credit Marimar Tenorio Trading Company
5,000.00 Schedule of Accounts Payable
5,000.00 As of October 2022
8,000.00 Customer Name
8,000.00 E. Gallego Company
Exciting Company
L. Lacerna Company
 page 25

Other Accounts
PR Amount

page 43

nts
Amount

30,000.00

25,000.00

2,000.00
10,000.00

ing Company
nts Payable
2022
 33,000.00
36,000.00
57,000.00
₱ 126,000.00
 Cash (110) Accounts Payable (210)
261,690.00 190,000.00 329,000.00
5,000.00
8,000.00
203,000.00 329,000.00
126,000.00

Purchases (510) Purchase Discounts (530)

329,000.00 1,800.00
10,000.00 3,510.00
339,000.00
5,310.00

Transportation In (540) Salaries Expense (610)

30,000.00 25,000.00
30,000.00 25,000.00

 E. Dinari Supply Company M. Callejo Company

60,000.00 60,000.00 5,000.00 122,000.00 PJ
- 117,000.00
122,000.00 122,000.00
-

Exciting Company L. Lacerna Company

13,000.00 49,000.00 8,000.00 65,000.00
36,000 57,000.00
Tan, Withdrawals (320)
10,000.00

10,000.00

Purchase Returns
and Allowances (520)
5,000.00
8,000.00

13,000.00

Insurance Expense (620)

2,000.00
2,000.00

E. Gallego Company
33,000.00
33,000