CASH DISBURSEMENTS JOURNAL

CASH DISBURSEMENT JOURNAL EXAMPLE

DATE CHECK CASH ACCOUNTS RENT UTILITIES SUPPLIES EQUIP MISC MISC EXPENSE
1998 # EXPLANATION ACCOUNT PAYABLE EXPENSE EXPENSE EXPENSE REPAIR EXP EXPENSE DESCRIPTION
(Describe Misc
Nov 1 101 Paid Nov. rent $800.00 $800.00 Expenses Here)

Nov 2 102 Merchandise Purchased $500.00 $500.00

Nov 3 103 Electricity Paid $120.00 $120.00
Nov 4 104 Loan Payment $650.00 $650.00
Nov 4 105 Equipment Repair $320.00 $320.00

CASH RECEIPTS & SALES JOURNAL

CASH RECEIPTS & SALES JOURNAL EXAMPLE

CASH ACCOUNTS ACCOUNTS SALES INTEREST
DATE 1998 EXPLANATION ACCOUNT RECEIVABLE PAYABLE SALES DISCOUNTS RECEIVED
Nov. 4 Cash Sales $400.00 $400.00
Invoice #236, Less 2% (Lumber
Nov. 6 $955.55 $975.00 $19.50
Wholesale Co.)
Utah Bank & Loan (money from
Nov. 10 $4,000.00 $4,000.00
loan)
Nov. 11 Cash Sales $300.00 $300.00
 CASH DISBURSEMENTS JOURNAL EXAMPLE 2

CASH DISBURSEMENTS JOURNAL EXAMPLE 2

DATE 1998 EXPLANATION CHECK NO. CASH ACCOUNT ACCOUNTS PAYABLE
May 6 Davis & Davis, Inc. 26 $147.58 $147.58

CASH RECEIPTS & SALES EXAMPLE 2

CASH RECEIPTS & SALES JOURNAL EXAMPLE 2

DATE 1998 EXPLANATION CASH ACCOUNT ACCOUNTS RECEIVABLE SALES

May 1 Wells Fargo Co. - Lumber Ticket #27 5$$775.00$$ 5 $775.00

May 3 Miracle Construction Co. - Ticket #292 $1,298.90 ($1,298.90)

May 3 Weowe Lumber Co. - Ticket #593 $7,667.25 ($7,667.25)

NOTE: See Example file at /var/www/apps/scribd/scribd/tmp/scratch7/16805401.doc

/var/www/apps/scribd/scribd/tmp/scratch7/16805401.doc