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SALES AND CASH R

Debit
Date Invoice No./ OR No. Particulars Cash Sales Discounts
7.01.18 12001 Mr. Cyber Henio 1,500,000.00
7.02.18 00001-09 Customers 455,000.00
7.05.18 00010 CCSA
7.08.18 00011 Matalino High School
7.10.18 12002 CCSA 1,754,200.00 31,964.29
7.13.18 00012 Mr. Xander Retoke 66,500.00
7.18.18 00013 Makilala National High School
7.18.18 12003 Matalino High School 651,700.00 11,875.00
7.18.18 12004 Trilling Enterprise 1,000.00

7.23.18 00014 Gevera Auditing Firm 45,600.00


7.23.18 12005 Abby's Merchandising 15,200.00
7.28.18 12006 Makilala National High School 1,102,500.00 20,089.29
7.29.18 00015 Aquarius Company
7.30.18 00016 Customers 95,000.00
7.30.18 12007 UM Cooperative 50,000.00
TOTAL 5,736,700.00 63,928.58
SALES AND CASH RECEIPTS JOURNAL
Debit Credit Other Accounts
Accounts Receivable Sales Accounts Receivable Account Title PR
Henio, Capital
406,250.00 Output Tax
1,800,000.00 1,607,142.86 Output Tax
665,000.00 593,750.00 Output Tax
1,790,000.00 Output Tax
59,375.00 Output Tax
1,125,000.00 1,004,464.29 Output Tax
665,000.00 Output Tax
Purchase Returns and Allowances
Input Tax
68,400.00 101,785.71 Output Tax
Commission Income
1,125,000.00 Output Tax
325,000.00 290,178.57 Output Tax
84,821.43 Output Tax
Unearned Sales Revenue
3,983,400.00 4,147,767.85 3,580,000.00
Other Accounts
Debit Credit
1,500,000.00
48,750.00
192,857.14
71,250.00
3,835.71
7,125.00
120,535.71
1,425.00
892.86
107.14
12,214.29
15,200.00
2,410.71
34,821.43
10,178.57
50,000.00
7,671.43 2,063,932.14
P
Debit
Date CV RR No./ CK No. Particulars Purchases
7.01.18 1001 High Tech Company 1,745,535.71
7.01.18 7-101 532101 Mr. Henio
7.01.18 7-102 532102 Aboiting Shipping (VAT)
7.03.18 7-03 532103 Customers

7.03.18 7-104 532104 Gevera Accounting Firm


7.03.18 7-105 532105 Gevera Accounting Firm

7.11.18 1002 Voltes Five Company 224,017.86


7.17.18 1003 Trilling Enterprise 4,464.29
7.24.18 1004 High Tech Company 2,000,000.00
7.25.18 1005 Metro Appliance Center
TOTAL 3,974,017.86
Purchase and Cash Disbursement Journal
Debit Credit
Office Equipment Accounts Payable Freight In Cash Purchase Discounts

10,500.00 10,500.00
6,964.29 7,800.00
5,000.00

8,300.00
5,866.25

5,000.00

71,428.57
71,428.57 17,464.29 0.00 42,466.25 0.00
Credit Other Accounts
Accounts Payable Account Titles PR Debit Credit
1,955,000.00 Input Tax 209,464.29

Input Tax 835.71


Sales Returns and Allowances 4,464.29
Output Tax 535.71
Taxes and Licenses 8,300.00
Withholding Tax 308.75
Taxes and Licenses 6,175.00
250,900.00 Input Tax 26,882.14
Input Tax 535.71
2,240,000.00 Input Tax 240,000.00
80,000.00 Input Tax 8,571.43
4,525,900.00 505,764.29 308.75