Cash Payments Journal

Check Accounts
Check Cash in Bank Purchases VAT Input Tax Sundries Accounts Amounts
20B Payee Explanation Voucher Payable
No. No. Cr. Dr. Dr. Dr. Cr
Jan 4 City Treasurer Office Business Permits and Licenses 1 534361 14,850.00 Taxes and Licenses 14,850.00
9 MV Sweet Kisses Freight and Handling 2 534362 3,450.00 Freight Out 2,450.00
Freight In 1,000.00
10 SSS SSS Premium Contribution 3 534363 3,242.00 SSS Premium Payable 3,242.00
PHIC PHIC Premium Contribution 4 534364 900.00 Philhealth Premium Payable 900.00
HDMF HDMF Premium Contribution 5 534365 1,000.00 Philhealth Premium Payable 1,000.00
BIR BIR Withholding Tax 6 534366 2,500.00 Withholding Tax Payable 2,500.00
17 Ozamis Superstore Purchase Invoice #5014 7 534367 100,800.00 90,000.00 10,800.00
Iligan Merchandising Purchase Invoice #9362 8 534368 44,800.00 40,000.00 4,800.00
20 E. Madelo Owner's Drawing 9 534369 10,000.00 E. Madelo, Drawing 10,000.00
Sarimanok Payment of Account 10 534370 120,960.00 (1,440.00) 134,400.00 Purchase discounts 12,000.00
24 BIR VAT Remittance 11 534371 21,000.00 VAT Payable 21,000.00
27 Condrado Baugbog Light, Water and Telephone 12 534372 4,800.00 Utilities Expense 4,800.00
30 Cash Monthly Payroll 13 534373 27,278.30 Salaries and Wages 32,000.00
SSS Premium Payable 1,266.70
Philhealth Premium Payable 450.00
Philhealth Premium Payable 500.00
Withholding Tax Payable 2,500.00

355,580.30 130,000.00 15,600.00 134,400.00 - 93,742.00 16,716.70

(1,440.00)

Summary of Sundries Dr Cr
VAT Payable 21,000.00
SSS Premium Payable 3,242.00 1,266.70
Philhealth Premium Payable 900.00 450.00
Philhealth Premium Payable 1,000.00 500.00
Withholding Tax Payable 2,500.00 2,500.00 Sundry accounts are to be posted individually to the General Ledger
E. Madelo, Drawing 10,000.00
Freight In 1,000.00
Salaries and Wages 32,000.00
Taxes and Licenses 14,850.00
Freight Out 2,450.00
Utilities Expense 4,800.00
Purchase discounts 12,000.00
Total 93,742.00 16,716.70