SALES JOURNAL

Date Invoice Accounts Debited Sales Output VAT Accounts

Nos. Cr. Cr. Receivable
Dr.

TOTALS _____________ ____________ _____________

( ) ( ) ( )
 CASH RECEIPTS JOURNAL

Date Official Receipt Invoice Accounts Credited Accounts Sales Output VAT Sales Discount Cash
Nos. Nos. Receivable Cr. Cr. Dr. Dr.
Cr.

Totals _________ _______ ________ _________ ________

_
( ) ( ) ( ) ( ) ( )
 PURCHASE JOURNAL

Date Invoice Accounts Credited Purchases Input VAT Accounts Payable

Nos. Dr. Dr. Cr.

Totals _________ _________ ___________

( ) ( ) ( )
 CASH DISBURSEMENT JOURNAL
Date Check Check Accounts Debited Sundry Salaries SSS, PH & With Tax Accounts Purchase Cash
Voucher Nos. debit/ Expense Pag-ibig Pay Pay Payable Discount Cr.
Nos. (credit) Dr. debit debit/ Dr. Cr.
(credit) (credit)

Totals