CASH RECEIPTS JOURNAL

DATE PARTICULARS OR # CASH Sales Discount Vat output A/R SUNDRIES

DEBIT Debit Debit Credit F
07.01.18 Mr. Agullus 12001 750,000.00 Agullus, Capital
07.10.18 Ayla Co 12002 1,542,882.60 28,113.75 3,373.65 1,574,370.00
07.18.18 Brayt Co. 12003 965,349.00 17,590.18 2,110.80 985,050.00
07.18.18 Thrilling 12004 1,500.00 160.71 Commission Income
07.23.18 Anaven 12005 22,800.00
SUNDRIES
Debit Credit
750,000.00

1,339.29
PURCHASE JOURNAL
DATE SUPPLIERS RR# TERMS DEBITS CREDIT SUNDRIES
PURCHASES INPUT TAX ACCTS. PAYABLE ACCOUNT TITLE
7.11.18 Hi-tech Co. 1001 15%,3/10, n/45 FOB SP 2,618,303.57 314,196.43 2,932,500.00
7.11.18 Voltes 5 1002 3/10,n/45 FOB Dest 336,026.79 40,323.21 376,350.00
7.12.18 Archer Co. 1003 COD 2,491.07 23,250.00 Office Supplies
7.17.18 Thrilling Enterprise 1004 COD 6,696.43 803.57 7,500.00
7.24.18 Hi- Tech 1005 3/10,n/45 FOB Dest 3,000,000.00 360,000.00 3,360,000.00
7.25.18 Metro App 1006 2/5, n/30 12,857.14 120,000.00 Office Equipment
TOTAL 5,961,026.79 730,671.42 6,819,600.00
SUNDRIES
F DEBIT CREDIT

20,758.93

107,142.86
127,901.79
CASH DIsBURSEMENT JOURNAL
CREDITS DEBITS DEBIT Credit Debit Credit SUNDRIES
DATE PAYEE CV No. CK No. CASH Purch disc. A/P Freight In Freight Out Salaries Light & Water Sales Input tax SSS/PHIC/HDMF payable w/holding tax payable Account Title F Debit Credit
Expense Returns
8.02.18 Aboitiz Shipping (VAT) 8-117 532,117.00 6,600.00 5,893.00 707.00
8.03.18 Aquamarine Beach Resort 8-118 532,118.00 7,500.00 6,696.00 Output tax GL-15 804.00
8.03.18 Allied Cargo 8-119 532,119.00 10,500.00 10,500.00
8.05.18 Davao Light and Power Co. 8-120 532,120.00 5,115.00 4,755.00 360.00
8.07.18 Davao City Water district 8-121 532,121.00 465.00 385.00 80.00
8.08.18 EWT Construction Co. 8-122 532,122.00 38,000.00 Furnitures 38,000.00
8.09.18 BIR 8-124 532,123.00 2,805.00 2,805.00
8.10.18 SSS/PHIC/HDMF 8-125 532,124.00 1,520.00 620.00 SS/PHIC/HDMF contribution 900.00
8.12.18 High Tech Company 8-126 532,125.00 948,175.00 26,183.00 977,500.00 (3,142.00)
8.15.18 Payroll Master 8-127 532,126.00 18,500.00 18,500.00
8.16.18 Allied Cargo 8-129 532,127.00 5,800.00 5,800.00
8.19.18 Murato Enterprise 8-130 532,128.00 60,000.00 60,000.00
8.20.18 Zoro Company 8-131 532,129.00 35,000.00 35,000.00

8.25.18 Aboitiz Shipping (VAT) 8-133 532,130.00 10,000.00 1,071.00 Delivery Van 8,929.00
8.28.18 Paper Tree (Vat) 8-134 532,131.00 25,300.00 25,300.00
8.29.18 Toyota Company 8-135 532,132.00 723,240.00 738,000.00 (1,581.00) Delivery Van 13,179.00
8.31.18 Payroll Master 8-136 532,133.00 19,820.00 21,000.00 680.00 100.00 Advances of Employees 400.00

TOTAL 1,918,340.00 26,183.00 1,835,800.00 5,893.00 16,300.00 39,500.00 5,140.00 6,696.00 (2,505.00) 620.00 680.00 2,805.00 100.00 48,633.00 13,579.00
SAGITARIUS ENTERPRISE
GENERAL JOURNAL Page 1

DATE JV NO. PARTICULARS F DEBIT CREDIT