Sales Journal

Debit
Date Customers Invoice Number AR Cash Sales
3 HealthWay 2156 4,850
7 Cash Customers 8,750
10 Philamcare 2157 6,000
18 Durian Hotel 2158 7,500

18,350 8750
 Credit
Sales Sales Discount Date
4,850 1
8,750 7
6,000 10
7,500 12
15
27,100 18
20
23
25
 Cash Receipt Journal

Debit
Received From Particulars OR # Cash
C. Torres Additional Investment 760 10,000
Customers Cash Sales 8,750
Philamcare Downpayment 761 1,500
Healthway Collection 762 1988.5
Tagaytay H. Farm Cash Refund 763 850
Durian Hotel Downpayment 764 2,500
Durian Hotel Partial Payment 1,940
Manila Finance Services Loan 765 123,000
Healthway Collected Balance 766 1,989

152,517
eceipt Journal

Credit Sundry
Sales Discount AR Cash Sales Account Title DR
Torres, Capital
8,750
1,500
61.5 2050
Purchase R&A
2,500
60 2,000
Notes Payable
61.5 2050 Interest Expense 27,000

183 10100 8750 27000

 General Journal

Sundry
CR
10,000 Date Particulars DR
6 Sales Returns 750
AR
29 Note Receivable 3,000
850 AR

3750
150,000 MFH

160,850
eneral Journal

CR CM# Customers
Healthway
750 85

3,000

3750
 Sales Journal

Debit Credit
Date Customers Invoice Number AR Sales
10 Shoe Mart 1 84,000 84,000
12 Rose Gallery 2 44,800 44,800
18 Violy's Artwork 3 42,750 42,750

Total 171,550 171,550

102 105
Credit
Sales Discount Date
2
6
12
15
22
25
30

Total
 Cash Receipt Journal

Received From Particulars OR #

Carlos Chua Investment 1
Customers Cash Sales 2
Rose Gallery Down payment 3
Shoe Mart Partial Payment (50%) 4
Wood World Trading Returns 5
Rose Gallery Collection of Full Payment 6
Violy's Artwork Partial Payment 7
Cash Receipt Journal

Debit Credit Sundry

Cash in Bank Sales Discount AR Sales Account Title
300,000 Chua, Capital
61,600 61,600
20,000 20,000
42,000 42,000
3,080 Purchase R&A
24,800 24,800
10,000 10,000

461,480
### 96,800 61600
102 105
###
Sundry
DR CR R Date Customers
300,000 401 30 Violy's Artwork

Total
3,080 303

303,080
 General Journal

diagonal isusulat if napost na

Particulars DR CR
Notes Receivable 32,750
AR 32,750
Received note in settlement of account
32,750 32750
104 102
CM#
102/
 Sales Journal

Debit Credit
Date Customers Invoice Number AR Sales
10 SM 84000 75000
12 Rose 44800 40000
18 Violy 47880 42750
 Credit
Output Tax Total Date Received From
9000 2 Chua
4800 6 Customers
5130 12 Rose
15 SM
22 Wood World
25 Rose
30 Violy
 Cash Receipt Journal

Debit Credit
Particulars OR # Cash in Bank Output Tax AR
Investment 300,000
Cash Sales 61600 6600
Down Payment 20,000 ` 20,000
Partial Payment 42,000 42,000
Returns 3080
Collection 24800 24800
Partial Payment 10,000 10,000
 Sundry
Sales Account title DR CR F
Chua, Capital 300,000
55000

Purchase RA 2750
Input Tax 330
 General Journal

Date Customers Particulars DR CR

30 Violy NR 37880
AR 37880
CM#
 Purchases Journal (PERPETUAL)

Debit
Date Suppliers Invoice Number Merchandise Inventory
6 Cebu Fresh Goods 1096 10,080
15 Bangkok 476 5,544
29 Purefoods 3062 14,168

29,792
105
AL)

Credit
AP F Date
10,080 6
5,544 9
14,168 14
15
29,792 22
301 27
29
31
 Cash Disbursem

Paid to Particulars Check No.

Cebu Fresh Goods Down payment 91
Executive Furnishings Down payment 92
Cebu Fresh Goods Full 93
Bangkok Down payment 94
Seaside Cash purchase 95
Tracking Co. Freight Charges 96
Tracking Co. Freight Charges 97
Purefoods Partial Payment (50%) 98
Cash Disbursement Journal

Credit Debit
Cash AP Merchandise Inventory Sales R&A
5,040 5,040
5,000 5,000
3,360 3,360
1,500 1,500
4,480 4,480
560 560
1,344 1,344
7,084 7,084

28,368 21,984 6384

301 105
 Sundry
F Account Title DR CR R

(indv acc)
check if napost na

0
 General Journal

Date Paid to Particulars DR

9 Executive Furnishings F&F 16,800
AP 301/

10 Cebu AP 301/ 1,680

Merchandise Inv
Return

12 Executive Furnishings AP 301/ 616

F&F

25 Bangkok AP 301/ 4,044

NP
Issued Note

26 J Dizon Drawings 1,250

MI 105/

24,390
CR I.N CM
211
16,800

1,680 403

616 337

4,044

1,250

24390
 Cash Disbursement Journ

Credit Deb
Date Paid to Particulars Voucher Cash AP
6 Cebu Down Payment 91 5040 5040
9 Exec F Down Payment 92 5000 5000
14 Cebu Full Payment 93 3360 3360
15 Bangkok Down Payment 94 1500 1500
22 Seaside Cash Purchases 95 4480
27 Tracking Co. Freight Charges 96 560
29 Tracking Co. Freight Charges 97 1344
31 Purefoods Partial Payment (50%) 98 7084 7084
bursement Journal

Debit Sundry
MI Sales R&A F Account Title DR

4000 Input Tax 480

500 Input Tax 60
1200 Input Tax 144
 Purchases Journal (PER

ry
CR R Date Suppliers
6 Cebu
15 Bangkok
28 Purefoods
Purchases Journal (PERPETUAL)

Debit Credit
Invoice Number MI Input Tax AP Total
1096 9000 1080 10080
476 5544 665.28 6209.28
3062 12650 1518 14168
 General Journal

Date Paid to / Customers Particulars DR

9 Exec Furnishings FF 15000
Input Tax 1800
AP

10 Cebu AP 301/ 1680

Merchandise Inv
Input Tax
Return

12 Exec Furn AP 616

MI
Input Tax
Return

25 Bangkok AP 4709.28
NP

26 J. Dizon Drawings 1250

MI
CR I.N
211

16800

1500 403
180

550
66

4709.28

1250
 Sales Journal

Debit Credit
Date Customers Invoice Number AR Sales
8 Rustan 150 11,760 10,500
16 Robinson's 151 8,960 8000

20,720 18,500
 Credit
Output Tax Total Date Received From
1,260 1 K, Concepcion
960 15 Customers
18 Rustan
2,220 20,720 25 Citibank
29 Customers
 Cash Receipt Journal

Debit
Particulars OR # Cash in Bank Cash on Hand
Investment 200,000 50,000
Cash Sales VAT 35,840
Full Payment 1 11,642.40
Loan 100000
Cash Sales VAT 28,000

375,482
Total 50,000
DR CR 105
12.6

425,600
 Credit Sundry
AR Sales Account title DR CR F
Capital 250,000
32,000 Output Tax 3840
11,760 Sales Dsicount 105
Rustan
Output Tax 12.6
25,000 Notes Payable 100,000
Output Tax 3000

11760
32000
25000
250,000
3840
100,000
3000

425600
 Purchases Journal (PERPETUAL)

Debit Credit
Date Suppliers Invoice Number MI Input Tax AP
3 Subic 422 13,440 1612.8 15052.8
14 Evergreen 801 28,000 3360 31,360

12,000 1440 13440

25,000 3000 28000
 Cas

Total Date Paid to Particulars Check No.

2 Robinson's Landholdings Advance Payment (r 201
2 BIR Payment of Tax 202
46413 12 Subic Full Payment 203
15 Goodwill Full Payment 204
20 Freight Forwarders Issuance of Check 208
41 440 28 Evergreen Full Payment 205
30 K,Concepcion Withdrawal 206
30 Clerks Payment of Salary 207
30 Clerks Payment of Salary
30 Clerks Payment of Salary
31 BIR Payment of Tax

Total
Dr 93348.84 CR 93348.1264
18,000 18,000
1,200 1,200
15,052.80 14,751.74
2,007.04 1,986.97
5800 6496
31,360 28,000
696 5,000

5,000
12,000 10620
2232.6
268.8
32.256
17.92
2.1504
2232.6
3,360
5,000

600
540
 240

93,348.44 98,348
 Cash Disbursement Journal

Credit Debit
Cash & Cash Eqv. AP MI Sales R&A F
18,000
1,200
13,171.20 13,440.00
1,774.08 1,792.00
6496
28,000 28,000
5,000

10620
1821.55
 Sundry
Account Title DR CR F Date
Prepaid Rent / input tax 1928.57 16071.43 1
Taxes and Licenses Expense 1,200
Purchase Disc 240
Subic
Input Tax 28.8
Purchase Disc 16 5
Goodwill
Input Tax 1.92
Input Tax 696 Freight F.
Freight In 5800 Evergreen
C, Drawings 5000
Salaries Exp (office & store) 12,000 31
Withholding Tax Payable 600
SS & Philhealth Payable 540
Pag-ibig Premiums Payable 240 20
Vat Payable 1821.55

42,589 1666.72
 General Journal

Paid to / Customers Particulars DR CR I.N

K, Concepcion Merchandise Inventory 50,000
C, Capital 50,000
Merchandise Investment

Goodwill Bookstore Store Supplies Expense 1,600

Input Tax 192
AP 1,792.00
Purchased Store Supplies

BIR Output Tax 2232.6

Input Tax 2232.6

Freight In 5,800
Input Tax 696
Cash 6496
CM
 Sales Journal
#2
Debit

Date Customers Invoice Number AR Cash Sales

Jun-03 Healthway 2156 4,850
7 Cash Customers 8,750
10 Philamcare 2157 6,000
18 Durian 2158 7,500
18,350 8750

Sales Journal
#3 VAT INCLUSIVE
Debit Credit
Date Customers Invoice Number AR Sales
Nov-10 SM 1 84,000 75,000
12 Rose 2 44,800 40,000
18 Violy 3 47,880 42,750.00
176,880 157,750

Purchases Journal (PERPETUAL)

#6 VAT INCLUSIVE
Debit
Date Suppliers Invoice Number MI Input Tax
Oct-06 Cebu 1096 9000 1080
15 Bangkok 476 5544 665.28
22 Seaside 690 4000 480
28 Purefoods 3062 12650 1518
31194 3743.28
 Sales Journal
p.287#4 VAT INCLUSIVE
Debit Credit
Date Customers Invoice Number AR Sales
May-08 Rustan 150 11760 10500
16 Robinsonn 151 8960 8000

Sales Journal
p.287#4 VAT INCLUSIVE
Debit Credit
Date Customers Invoice Number AR Sales
 Credit

Sales Sales Discount Date

4,850 Jun-01
8,750 7
6,000 10
7,500 12
27,100 15
18
20
23
25

Credit
Output Tax Date
9,000 Nov-02
4,800 6
5,130.00 12
18,930 15
22
25
30

Credit
AP Cash Date
10080 Nov-06
6209.28 9
4480 14
14168 15
30457.28 4480 22
26

27
29
 31

Credit
Output Tax Total Date Received From
1260 May-01 Concepcion
960
15 Customers
18 Rustan
25 Citibank
29 Customers

Credit
Output Tax Total Date Received From
 Cash Receipt Journal

Debit

Received From Particulars OR # Cash

Cathy Torres Investment 760 10,000
Cash Customers Cash sales 8,750
Philamcare 25% DP 761 1,500
Healthway 50% PP 762 1,988.50
Tagaytay Cash refund 763 850
Durian DP 764 2,500
Durian PP 765 1,940
MNL Finance Services Loan 766 123,000
Healthway Collection of balance 767 1,988.50
(PARTIAL) 152,517

Cash Receipt Journal

Debit
Received From Particulars OR # Cash in Bank
Chua Investment 1
Customers Cash Sales 2
Rose DP 3
SM PP 4
WWT Refund 5
Rose Collection 6
Violy PP 7

Cash Disbursement Journal

Credit
Paid to Particulars CV Cash in Bank
Cebu 50% DP 91 5040
Exec Furn DP 92 5000
Cebu FP 93 3360
Bangkok DP 94 1500
Seaside Cash Purchase 95 4480
Dizon Drawings 1250

Transpo Freight 96 560

Purefoods Transpo Freight 97 1344
Purefoods PP 98 7084
29618

Cash Receipt Journal

Debit
Particulars OR # Cash in Bank / Hand Sales Discount
Investment 200,000
50,000
Cash sales 35840
Check 1 11642.4 105
Loan 100,000
Cash sales 28,000

Cash Receipt Journal

Debit
Particulars OR # Cash in Bank / Hand Sales Discount
ash Receipt Journal

Credit

3% Sales Discount AR Cash Sales Account Title

Torres, Capital
8,750
1,500
61.5 2,050
Purchase R&A
2,500
60 2,000
Notes Payable
61.5 2,050 Interest Expense
183 10,100 8,750

ash Receipt Journal

Debit Credit
Cash in Bank Sales Discount AR Sales
300,000
61,600 55,000
20,000 20,000
42,000 42,000
3,080
24,800 24,800
10,000 10,000
461,480 96,800 55,000

Disbursement Journal

Debit
AP MI Sales R&A F
5040
5000
3360
1500
4000

500
 7084 1200
21984 1700

Credit Sundry
AR Cash Sales Account Title DR
Concepcion, Capital

32000 Output Tax

11760 Output Tax 12.6
Notes Payable
25,000 Output Tax

Credit Sundry
AR Cash Sales Account Title DR
 Gener

Sundry

DR CR Date Particulars
10,000 Jun-06 Sales R&A
AR

29 Notes Receivable
850 AR

150,000
27,000
27,000 160,850

Sundry
Account Title DR CR R Date
Chua, Capital 300,000 Nov-30
Output Tax 6,600

PRA 2,750
Input Tax 330

309,680

Sundry
Account Title DR CR R Date
Oct-09

Input Tax 480 10

Dizon, Drawings 1250

Output Tax 60 12
 Output Tax 144
1934
25

26

Purchases Jour

y
CR Date Suppliers
250,000 May-03 Subic
14 Evergreen
3840

100,000
3,000

Purchases Jour

y
CR Date Suppliers
 General Journal

DR CR CM# Customers
750 85 Healthway
750

3,000 Durian
3,000 ISSUED A 6% NOTE
7500-2000-2500=3000

General Journal

diagonal isusulat if napost na

Customers Particulars DR CR CM#
Violy Notes Receivable 37,880
AR 37,880

General Journal

Paid to Particulars DR CR I.N

Exec Furnishings FF 15000
Input Tax 1800
AP 16800

Cebu AP 1680
MI 1500
Input Tax 180

Exec Furn AP 616

 MI 550
Input Tax 66

Bangkok AP 4709.28
NP 4709.28

Dizon Dizon, Drawings 1250

Cash 1250

Purchases Journal (PERPETUAL)

Debit Credit
Invoice Number MI Input Tax AP Total
422 12000 144 13440
801 25000 3000 28000

Purchases Journal (PERPETUAL)

Debit Credit
Invoice Number MI Input Tax AP Total
CM

403

337
 Cash D

Date Paid to Particulars Check No.

May-02 Robinson Prepaid Rent 201
BIR Liabilities 202
12 Subic FP 203
15 Goodwill FP 204
20 Freight Fwrd Check 205
28 Evergreen FP 206
30 Concepcion Drawings 207
Employees Salaries 208
BIR VAT Payable 209

Note: ADVANCE PAYMENT, DOWN PAYMENT, PARTIAL PAYMENT WALAN

FULL PAYMENT LANG MAY TAX!!!!!!!

Cash D

Date Paid to Particulars Check No.

 Cash Disbursement Journal

Credit Debit
Cash & Cash Eqv. AP MI Input Tax F
18,000
1200
13171.2 13440
1774.08 1792
6496 5800
28000 28000
5,000
10,620
3081.31

ARTIAL PAYMENT WALANG TAX

Cash Disbursement Journal

Credit Debit
Cash & Cash Eqv. AP MI Input Tax F
 Sundry
Account Title DR CR F Date
Prepaid Rent 18,000 May-01
Taxes and Licences Exp 1200
Purchase Disc 240
Input Tax 28.8 5
Purchase Disc 16
Input Tax 1.92
Input Tax 696
Concepcion, Drawings 5,000 31
Sales Salaries Exp 6,000
Office Salaries Exp 6000
Withholding Tax Payable 600
SS&EC Tax Payable 540
HDMF Tax Payable 240
VAT Payable 3081.31

Sundry
Account Title DR CR F Date
 General Journal

Paid to / Customers Particulars DR CR

Investment Merhcandise Inv 50,000
Concepcion, Capital 50,000

Goodwill Store Supplies 1600

Input Tax 192
AP 1792

BIR Output Tax 9072.6

Input Tax 4062.72
VAT Payable 5009.88

General Journal

Paid to / Customers Particulars DR CR

I.N CM

I.N
Cash on Hand 101 Cash in Bank 102

Output Tax 208 Concepcion, Capital 3

 Cash in Bank 102 AR 103

Concepcion, Capital 301 Concepcion, Drawings 302

 AR 103 MI 104

ncepcion, Drawings 302 Sales 401

4 Store Supplies 105

01 Sales Discount 402

Prepaid Rent 106

Purchases 501
 AP 201

Freight In 502
 NP 202 VAT Payable 203

Purchase Discount 503 Store Rent Expense 6

 VAT Payable 203 Withholding Tax P. 204

Store Rent Expense 606 Office salaries Expense 614

Withholding Tax P. 204 SS and Philhealth P. 205

ffice salaries Expense 614 Store Salaries Expense 615

lth P. 205 Pag-ibig Premiums P. 206

xpense 615 Store Supplies Expense 619

 Input Tax 207

Taxes and Licenses Exp 620