PF-4A

Sales Journal

Accts Receivable COGS Dr.

Date Account Debited Ref Dr Sales Revenue Inventory
Invoice Cr Cr.
Number
2014

Jan 4 Hull 371 5,600 56

9 Phelan Corp. 372 6,400 64

17 Mayr Co. 373 1,200 12

31 374 9,330 93

22,530 225

Purchase Journal

Inventory Dr.
Date Account Credited. Term Ref Account Payable
Cr.
2014

Jan 3 Pirkov Co. 10,000

4 80

8 Dubois Co. 4,500

11 Akers Co. 3,700

19 Barp Corp. 5,500

23 Pirkov Co. 7,800

24 Fifers Corp. 5,100

36,680

Cash Receipt Journal

 Account Sales Other COGS Dr.
Cash
Date Account Credited Ref Sales Discounts Dr. Receivable Revenue Account Inventory
Dr.
Cr. Cr. Cr. Cr.
2014

Jan 15 Phelan Corp. 6,336 64 6,400

17 Hull 5,544 56 5,600

30 Mayr Co. 1,188 12 1,200

13,068 7,600 5,600

Cash Payment Journal

Other Account Cast

Ck. Post. Account Payable Cr.
Date No. Account Debited Ref. Dr. Dr.
2014

Jan 13 Account Payable 10,000 10,000

Salary dan wages
15 Expense 14,300 14,300

20 Dubois Co. 3,700 3,700

31 14,300 14,300

28,600 13,700 42,300

General Journal

Date Account Title Ref Debit Credit

2014

Jan 3 Account Payable 10,000

Cash 10,000

4 Supply 80

Cash 80

4 Account Receivable 5,600

cash 5,300

Merchandise 300

5 Return and allowance 300

Cash 300

6 Cash 3,750

Revenue 3,750

8 Account payable 4,500

Cash 4,500
 9 Cash 6,400

Sales Revenue 6,400

11 Account Payable 3,700

Cash 3,700

13 Cash 300

Account payable 300

13 Cash 6,260

Sales Revenue 6,260

15 cash 6,400

Account receivable 6,400

Salary and wages

15 expense 14,300

Cash 14,300

17 Cash 5,600
 Account receivable 5,600

17 Cash 1,200

Account receivable 1,200

19 Account receivable 5,500

Cash 5,500

20

20 Account Payable 4,500

Cash 4,500

23 Account Payable 7,800

Cash 7,800

24 Account Payable 5,100

Cash 5,100

27

30 Cash 3,200
 Account receivable 3,200

Salary and wages

31 expense 14,300

Cash 14,300

31 Account receivable 9,330

Cash 9,330