L.A.

BOUTIQUE
# 14 PAGE 238
SUBSIDIARY LEDGERS
AQCCOUNTS PAYABLE
15-Aug 10000 19500 5-Aug DIANA'S Creation ACCOUNTS PAYABLE
19-Aug 20500 20500 10-Aug DATE PARTICULARS DR CR
20-Aug 9500 45500 22-Aug 5-Aug PUR 2/10, 1/15, N/30 19500
24-Aug 23000 15 PARTIAL 10000
63000 85500 20 FULL PAMENT 9500
22500

EEI ACCOUNTS PAYABLE

DATE PARTICULARS DR CR
10-Aug PUR EQUIPT.2/10,N/30 20000
FREIGHT 500
19-Aug FULL PAYMENT 20500

BULACAN JEWELRYACCOUNTS PAYABLE

DAT PARTICULARS DR CR
22-Aug PUR 3EOM 45000
FREIGHT 500
24-Aug 50% PD WITH FREIGHT 23000

#11 MAX SANTOS

PAGE 237 SUBSIDIARY LEDGERS

Accounts receivable ROLLING BOOKSTORE ACCOUNTS RECEIVABLE

DR CR DATE PARTICULARS DR CR
10000 5000 3-Jun sales, 2/5, 1/10,n/30 10000
10000 5000 10-Jun partial payment 5000
4000 5000 27-Jun full payment 5000
24000 15000
9000
BRENDA ACCOUNTS RECEIVABLE
DATE PARTICULARS DR CR
15-Jun sales 2/5 1/10, n/30 8500
freight prepaid 1500
25-Jun partial payment 5000

SHEPHERD ACCOUNTS RECEIVABLE

DATE PARTICULARS DR CR
18-Jun sales 2/10,n/30 4000

#15 PARISIAN FURNITURE PLACE

JOURNAL ENTRIES ACCOUNTS RECEIV

date PARTICULARS DR CR 62000 2350
32500 59650
5-Sep PURCHASES 120000 32500
Accts Pay 120000
 8-Sep Freihgt in 5500
Cash 5500

10-Sep Acco9unts Pay 60000

Cash 60000

14-Sep Accounts Rec 62000

Sales 62000

15-Sep Accts Pay 60000

Purchase disc. 2400
Cash 57600

16-Sep Delivery Exp 1500

Cash 1500

17-Sep SRA 2350

Accts Rec. 2350

24-Sep Cash 58457

Sales disc 1193
Accts Rec. 59650

Freight in 5000
25-Sep Furniture/fixtures 90500
Cash 45250
Accts Pay. 50250

cash 25000
A/R 32500
SALES 57500

del exp 500

cash 500

A/P 50250
CASH 49245
PD 1005
 BAL
19500
9500
0

BAL
20000
20500
0

BALANCE
45000
45500
22500

TS RECEIVABLE
BALANCE
10000
5000
0

BALANCE
8500
10000
5000

BALANCE
4000

ACCTS PAYABLE
60000 120000
60000 50250
120000 170250
50250 50250
 0

ANGS FURNITURE A/P

Date PARTICULARS DR CR BALANCE
5-Sep Purchases 2/10n/30 120000 120000
10-Sep partial payment 60000 60000
15-Sep Full Payment 60000 0

DANILO'S APPA
APARTELLE A/R
date PARTICULARS DR CR BALANCE
14-Sep SALES 2/10,N/30 62000 62000
17-Sep Returns 2350 59650
24-Sep full payment 59650 0

HILLS FURNISHING A/P

DATE PARTICULARS DR CR BAL
25-Sep purchase of ofc. f/f 45250 45250
freight 5000 50250
31SEP FULL PAYMENT 50250 0

RAMOS dr cr balance
29-Sep ar bal 32500 32500
 PRETTY CARPETS
DR CR
CASH 550000
MERCHANDISE 100000
CAPITAL 650000

PURCHASES 135000
FREIGHT-IN 2500
CASH 137500

A/R
CHERRY- WEAREVER

ACCTS RECEIVABLE
1-Jan MDSE 200000 8960
CASH 500000
LOPEZ CAPITAL 700000

2-Jan RENT DEPOSIT 25000

CASH 25000

3-Jan PURCH 118400

FREIGHT IN 2240 SARI STORE
ACCTS PAYABLE 120640 DATE PARTICULARS DR
6-Jan SALES 2/10, N/30 8960
4-Jan PURCH 38032
A/P 38032

5-Jan FREIGHT IN 1440

CASH 1440

6-Jan A/R 8960

SALES 8960

7-Jan A/P 1800

PRA 1800
 ACCOUNTS PAYABLE
1800 120640
38032

HONG KONG WEAR

CR BALANCE Date PARTICULARS DR CR BAL
8960 3-Jan PUR 2/10,N/30 118400
FREIHGT 2240 120640

FOLKWEAR
4-Jan PURCH 2/10,1/15,N/30 38032 38032
7-Jan RETURNS 1800 36232