SALES JOURNAL

Date Inv. No. Account ACCT REC. VAT OUTPUT SALES

DEBITED PR. DEBIT CREDIT CREDIT
 CASH RECEIPTS JOURNAL
O.R POST OTHER CASH SALES VAT OUTPUT SALES ACCOUNTS
DATE Inv. No. ACCOUNT TITLE REFERENCE ACCOUNTS DEBIT DISCOUNT CREDIT CREDIT RECEIVABLE
CREDIT DEBIT CREDIT
 PURCHASES JOURNAL
Date Inv. No. Account Purchases VAT Input Accts. Pay. GENERAL
Credited PR. Debit Debit Credit Acct. Debited PR
GENERAL
Amount Debited
 CASH PAYMENTS JOURNAL
POST OTHER
DATE CHECK NO. ACCOUNT TITLE
REF. ACCOUNTS CASH
DEBIT CREDIT
OURNAL
PURCHASES VAT ACCOUNTS
DISCOUNT INPUT PURCHASES PAYABLE
CREDIT TAX DEBIT DEBIT
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NESTOR ALCANTARA AMELIA SORIANO
DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE DATE EXPLANATION
AMELIA SORIANO PAUL BERNARDO
POST REF. DEBIT CREDIT BALANCE DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
KP COMPANY CITY SUPPLY COMPANY
DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE DATE EXPLANATION POST REF.
UPPLY COMPANY SL COMPANY
DEBIT CREDIT BALANCE DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE
 MODERN EQUIPMENT CO.
DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE
DATE DESCRIPTION P.R DEBIT CREDIT
NOTES RECEIVABLE AND NOTES PAYABLE SUBSIDIARY LEDGER
KP COMPANY CITY SUPPLY COMPANY
DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE DATE EXPLANATION POST REF.
UPPLY COMPANY SL COMPANY
DEBIT CREDIT BALANCE DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE
 MODERN EQUIPMENT CO.
DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE