CASH RECEIPT JOURNAL

DEBIT CREDIT
Date RCPT # Details VAT
Cash at Bank Service Sales
Collected
1-Apr R50 Service $926.50 $850.00 $76.50
5-Apr CSD25 Sales $1,090.00 $1,000.00 $90.00
6-Apr R51 Commission $610.40 $50.40
10-Apr CSD26 sales $2,500.00 $225.00
$3,542.50
CSD27 sales $750.00 $67.50
15-Apr R52 Service $640.00 $57.60
$2,757.70
CSD58 Sales $1,890.00 $170.10
20-Apr R53 Rent $654.00 $54.00
25-Apr CSD29 Sales $872.00 $800.00 $72.00
30-Apr B/S Interest Received $150.00
$10,603.10 $1,490.00 $6,940.00 $863.10
CREDIT Date Accounts Debit Credit
Other
Rent $926.50
Receipts 1-Apr Cash at Bank
VAT Collected $76.50
Service fees VEP $850.00
$560.00

$600.00

$150.00
$600.00 $710.00
Cash INCRE Dr
Services increase credit
VAT Collected
 CASH PAYMENT JOURNAL
DEBIT
Repairs &
Date CHEQUE # Details Inventory Wages Utility Bill Equipment
Maintenance
2-Apr-21 601 Inventory $900.00
6-Apr-21 602 Advertising
8-Apr-21 603 Inventory $1,020.00
12-Apr-21 604 Wages $2,020.00
605 Utility Bills $500.00
18-Apr-21 606 Drawings
607 Accounting fees
20-Apr-21 608 Equipment $12,000.00
25-Apr-21 609 Repairs & Maintenance $230.00
30-Apr-21 B/S Loan Repayment
B/S Account Keeping Fees

$1,920.00 $2,020.00 $500.00 $12,000.00 $230.00

Cash CR
Adv DR
VAT Paid DR
BIT CREDIT Date Accounts
Loan Other
VAT Paid Cash at BANK
Repayment Payments 2-Apr Inventory
$81.00 $981.00 VAT Paid
$200.00 $18.00 $218.00 Cash at Bank
$91.80 $1,111.80
$2,020.00
$45.00 $545.00
$1,500.00 $1,500.00
$300.00 $27.00 $327.00
$1,080.00 $13,080.00
$20.70 $250.70
$2,800.00 $2,800.00
$30.00 $30.00

$2,800.00 $2,030.00 $1,363.50 $22,863.50

Debit Credit

$900.00 Inventory Dr
$81.00 CASH CR
$981.00 VAT PAID DR
 Cash at Bank
Date Accounts Debit Credit Balance
Jan to MarBalance b/f $15,000.00 DR
30-Apr Total Receipt for Apr $10,603.10 $25,603.10 DR
Total Payments for Apr $22,863.50 $2,739.60 DR

Sales
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $6,940.00

Services
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $1,490.00

Inventory
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $1,920.00

Wages
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $2,020.00
 Equipment
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $12,000.00

Loan Repayment
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $2,800.00

Advertising
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
6-Apr Cash at bank $200.00

Accounting Fees
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
18-Apr Cash at bank $300.00
 VAT Collected
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at Bank $863.10

Rent Received
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash At Bank $600.00

Commission
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
6-Apr Cash At Bank $560.00

Interest Recceived
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash At Bank $150.00

Utility Bills
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $500.00
 Repairs & Maintenance
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $230.00

VAT Paid
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $1,363.50

Drawings
Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
18-Apr Cash at bank $1,500.00

Account Keeping Fees

Date Accounts Debit Credit Balance
31-Jan
28-Feb
31-Mar
30-Apr Cash at bank $30.00