Simpson Company

Purchase Journal
31-Oct
Debit Credit
Invoice
Date Description Ref Date
Number Purchase Orther Account Payable
Oct-01 Hester Company $ 1,700 $ 1,700 Oct-01
Oct-01 610 Milo Co $ 2,500 $ 2,500 Oct-01
Oct-01 Ontario Co $ 1,400 $ 1,400 Oct-01
Oct-01 264 Pagan Company $ 3,700 $ 3,700 Oct-01
Oct-01 63 700 700 Oct-01
Oct-03 64 157 800 800 Oct-03
Oct-10 66 2250 2250 Oct-10

TOTAL $ 12,250 800 $ 13,050

Moved to Account 501 201

Periodik Perpetual
 Simpson Company
Purchase Journal
31-Oct
Debit Credit
Invoice
Description Ref Merchandise
Number Orther Account Payable
Inventory
Hester Company $ 1,700 $ 1,700
610 Milo Co $ 2,500 $ 2,500
Ontario Co $ 1,400 $ 1,400
264 Pagan Company $ 3,700 $ 3,700
63 700 700
64 157 800 800
66 2250 2250

TOTAL $ 12,250 800 $ 13,050

Moved to Account 501 201
 Simpson Company
Cash Payment Journal
31-Oct
Debit Credit
Invoice
Date Description Ref Account Purchase
Number Purchase Orther Cash
Payable Discount
Oct-01 63 $ 700 $ 700
Oct-03 64 Equipment 157 $ 800 $ 800
Oct-05 65 Payment Hester Company $ 1,700 $ 34 $ 1,666
Oct-10 66 $ 2,250 $ 2,250
Oct-15 67 Payment Ontario Co $ 1,400 $ 1,400
Oct-16 68 Insurance Expense $ 400 $ 400
Oct-19 69 Payment Milo Co $ 1,400 $ 28 $ 1,372
Oct-29 70 Payment Pagan Company $ 2,600 $ 2,600
TOTAL $ 2,950 $ 800 $ 7,500 $ 62 $ 11,188
Moved to Account 501 201 502 101

Periodik
 Simpson Company
Cash Payment Journal
31-Oct
Debit
Invoice
Date Description Ref Merchandise Account
Number Orther
Inventory Payable
Oct-01 63 $ 700
Oct-03 64 Equipment 157 $ 800
Oct-05 65 Payment Hester Company $ 1,700
Oct-10 66 $ 2,250
Oct-15 67 Payment Ontario Co $ 1,400
Oct-16 68 Insurance Expense $ 400
Oct-19 69 Payment Milo Co $ 1,400
Oct-29 70 Payment Pagan Company $ 2,600
TOTAL $ 2,950 $ 800 $ 7,500
Moved to Account 501 201

Perpetual
 Credit
Purchase
Cash
Discount
$ 700

$ 34 $ 1,666
$ 2,250
$ 1,400
$ 400
$ 28 $ 1,372
$ 2,600
$ 62 $ 10,388
502 101
 Simpson Company
Sales Journal
31-Oct
Debit Credit
Invoice
Date Description Ref Account
Number Sales
Receivable
 Simpson Company
Cash Receipt Journal
31-Oct
Debit Credit
Invoice
Date Description Ref Sales Account
Number Cash Orthers Sales
Discount Receivable
 Simpson Company
Memorial Journal
31-Oct
Date Description Ref Debit Credit