Olson Sala Company

Sales Journal Page 1

Invoice Accounts
Date 2012 No. Customer Name PR Receivable (Dr) Sales (Cr)
June 1 377 R. Bituin ₱ 32,000 ₱ 32,000
3 378 A. Perdales 54,000 54,000
13 379 B. Ceballus 62,000 62,000
16 380 A. Ramel 17,000 17,000
30 381 P. Maritimo 34,000 34,000
Total 199,000 199,000
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 Olson Sala Company
Cash Receipt Journal
Debits
Date Sales
2012 O.R. No. Description PR Cash Discount
June 1 File Invested by Owner ₱ 52,000
4 CRT Cash Sales 46,000
7 377 R. Bituin 31,040 ₱ 960
9 378 A. Perdales 52,380 1,620
15 CM Monte de Santa Cruz Bank loan 30,000
21 379 B. Ceballus 49,470 1,530
29 380 A. Ramel 6,000
Total 266,890 4,110
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a Company
urnal Page 1 General Jo
Credits
Accounts Other Accounts Date 2012
Receivable Sales Account Title PR Amount June 15
Olson Sala, Capital ₱ 52,000
₱ 46,000
32,000
54,000
Notes Payable 30,000
51,000
6,000
143,000 46,000 82,000
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 General Journal Page 1

Particulars PR Debit Credit

Sales Returns and Allowances ₱ 11,000
Accounts Receivable - B. Ceballus ₱ 11,000
Received returned goods by C. Ceballus
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Purchases Journal
Debit

Date R.R. No Purchase Term Account Credited PR Purchases

June 1 71 2/10, n/30 Seco Co. ₱ 23,420
5 72 1/15, n/30 Ricarte Drug Supply 56,240
7 73 3/10 eom Casas Drug Co. 36,735
14 74 2/10, n/30 Balino Drug Co. 47,940
27 75 2/10 eom Abeto Pharmaceuticals 63,847
₱ 228,182
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Page 1 Cash Disbursement Journal
Credit Credits
Accounts Check Purchase
Payable Date No. Description PR Cash Discount
₱ 23,420 June 2 536 Paid June rent ₱ 10,000
56,240 9 537 Seco Co. 22,951.6 ₱ 468.4
36,735 16 538 Ricarte Drug Supply 51,103.8 516.2
47,940 23 539 Balino Drug Co. 46,981 958.8
63,847 30 540 Cash purchases- Tudtud Co. 27,020
₱ 228,182 ₱ 158,057 ₱ 1,943
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t Journal Page 1 General Jo
Debits
Accounts Other Accounts Date
Payable Purchases Account Title PR Amount June 12
Rent Expense ₱ 10,000
₱ 23,420
51,620
47,940 15
₱ 27,020
₱ 122,980 ₱ 27,020 ₱ 10,000
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 General Journal Page 1

Particulars PR Debit Credit

Accounts Payable - Ricarte Drug Supply ₱ 4,620
Purchase Returns and Allowances ₱ 4,620
Received Credit Memo from Ricarte Drug Supply

Accounts Payable - Casas Drug Co. 5,370

Purchase Returns and Allowances 5,370
Received Credit Memo from Casas Drug Co.
 Balita Sto
Voucher Registe

Voucher Purchase
No. Date Terms Payee PR
601 1/1/12 Cruz Realty-January rent
602 1/2/12 2/10, n/30 Dorega Suppliers - merchandise
603 1/5/12 2/10, n/30 Espiritu Bookstore - office supplies
604 1/7/12 Giron Company-freight
605 1/15/12 2/20,n/60 Ligeralde Business Machines-store equipment
606 1/22/12 2/10,n/30 Macapagal Traders - merchandise
607 1/26/12 Matlas Power - Utilities expense
608 1/28/12 2/10,n/30 Macapagal Traders - merchandise
609 1/31/12 2/10,n/30 Burgon Wholesalers-merchandise
 Balita Stores
Voucher Register
Date Credit Debits
Accounts Office Other Accounts
Paid Check No. Payable Purchases Trans. In Supplies Account Title PR
1/3/12 702 9,250 Rent Expense
1/10/12 703 8,000 8,000
1/12/12 704 6,000 6,000
1/18/12 705 700 700
1/28/12 707 15,000 Store Equipment
Cancelled; V#608 8,500 8,500
1/26/12 706 2,560 Utilities Expense
7,000 Accounts Payable
7,350 7,350 Purchase Returns and Allowances
64,360 23,850 700 6,000

65,860 65,860
 Balita Stores
Page Check Register

er Accounts Check Voucher

Debit Credit No. Date Payee No.
9,250 701 1/1/12 Calayag Company 600
702 1/3/12 Cruz Realty-January rent 601
703 1/10/12 Dorega Suppliers - merchandise 602
704 1/12/12 Espiritu Bookstore - office supplies 603
15,000 705 1/18/12 Giron Company 604
706 1/26/12 Matlas Power - Utilities expense 607
2,560 707 1/28/12 Ligeralde Business Machines-store equipmen 605
8,500
1,500
35,310 1,500
 Page
Debits Credits
Accounts Purchases
Payable Discounts Cash in Bank
9,500 190 9,310
9,250 9,250
8,000 160 7,840
6,000 120 5,880
700 700
2,560 2,560
15,000 300 14,700
51,010 770 50,240

51,010 51,010