Sales Journal

Date Account Debited Invoice No. Terms Ref Acc. Receivable (Dr)
Jan-04 Milam 371 1/10, n/30 ü R$ 5,250
9 Connor Corp. 372 1/10, n/31 ü R$ 6,400
17 Bullock Co 373 1/10, n/32 ü R$ 1,200
31 Milam 374 1/10, n/33 ü R$ 9,330

R$ 22,180
 Sales Revenue (Cr) COGS (Dr) Inventory (Cr)
R$ 5,250 R$ 3,150 R$ 3,150
R$ 6,400 R$ 3,840 R$ 3,840
R$ 1,200 R$ 720 R$ 720
R$ 9,330 R$ 5,598 R$ 5,598

R$ 22,180 R$ 13,308 R$ 13,308

Purchase Journal
Inventory (Dr)
Date Account Credited Terms Ref
Acc. Payable (Cr)
Jan-03 Wortham Co. ü R$ 10,000
8 Noyes Co. ü R$ 4,500
11 Betz Co ü R$ 3,700
23 Wortham Co. ü R$ 7,800
24 Forgetta Corp ü R$ 5,100

R$ 31,100
Cash Receipt Journal
Date Account Credited Ref Cash (Dr) Sales Discount (Cr)
Jan-06 Sales ü R$ 3,150
13 Sales ü R$ 6,260
15 Connor Corp ü R$ 6,400
17 Milam ü R$ 5,250
20 Sales ü R$ 3,200
27 Sales ü R$ 4,230
30 Bullock Co ü R$ 1,200

R$ 29,690 R$ -
 Acc. Receivable (Cr) Sales Revenue (Cr) Other Accounts (Cr) COGS (Dr)
R$ 3,150 R$ 1,890
R$ 6,260 R$ 3,756
R$ 6,400
R$ 5,250
R$ 3,200 R$ 1,920
R$ 4,230 R$ 2,538
R$ 1,200

R$ 12,850 R$ 16,840 R$ 10,104

 Inventory (Cr)
R$ 1,890
R$ 3,756

R$ 1,920
R$ 2,538

R$ 10,104
Cash Payment Journal
Date Account Debited Ref Other Accounts (Dr) Acc. Payable (Dr)
Jan-04 Supplies ü R$ 80
13 Wortham Co ü R$ 9,700
15 Salaries Exp ü R$ 14,300
20 Noyes Co ü R$ 4,500
31 Salaries Exp ü R$ 13,200
 Inventory (Cr) Cash (Cr)
R$ 80
R$ 194 R$ 9,506
R$ 14,300
R$ 90 R$ 4,410
R$ 13,200

R$ 41,780
General Journal
Date Account Title and Explanation Debit Credit
Jan-05 Acc. Payable-Wortham Co R$ 300
Inventory R$ 300

19 Equipment-Murphy Corp R$ 5,500

Acc. Payable R$ 5,500