Johnson Supplies 10-1

SALES JOURNAL Page 6 10-1

For the month ended 30 June 2017 10-1
SALE POST. ACCTS. REC. SALES SALES TAX
ACCOUNT DEBITED
DATE NO. REF. DEBIT CREDIT PAYABLE CR.
2017 10-1

1 June 2 Kelly Diller 340 110 795.00 750.00 45.00 1 10-1

2 9 FJT Plumbling 341 120 280.90 265.00 15.90 2 10-1
3 14 Roberts College 342 130 692.00 692.00 3 10-1
4 16 FJT Plumbling 343 120 3,688.80 3,480.00 208.80 4 10-1
5 30 Totals 5456.70 5187.00 269.70 5 10-2

6 (1130) (4110) (2120) 6 10-2

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 Johnson Supplies
CASH RECEIPTS JOURNAL
For the month ended 30 June 2017
DOC.
ACCOUNT TITLE
DATE NO.
2017
1 Jun 3 Kelly Deiller R408
2 5 TS23
3 7 FJT Plumbling R409
4 12 Roberts College R410
5 18 TS24
6 30 Totals
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POST. GENERAL ACCTS. REC.
REF. DEBIT CREDIT CREDIT

110 185.00

120 2,989.20
381.60
130
3,555.80
(1130)
 Page 6

SALES SALES TAX SALES CASH

CREDIT PAYABLE CR. DISCOUNT DR. DEBIT

3.70 181.30 1

2,583.00 154.98 2,737.98 2

59.78 2,929.42 3

381.60 4

3,825.30 229.52 4,054.82 5

6,408.30 384.50 63.48 10,285.12 6

(4110) (2120) (4120) (1110) 7

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 CUSTOMER Kelly Diller CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 June 1 Balance
2 2 SJ6 795.00
3 CR6 185.00
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 110 10-1

DEBIT

BALANCE

10-1
185.00 1 10-1

980.00 2 10-2
795.00 3 10-4
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 CUSTOMER FJT Plumbing CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 June 1 Balance
2 9 SJ6 280.90
3 16 SJ6 3,688.80
4 7 CR6 2,989.20
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 120

DEBIT

BALANCE

2,989.20 1
3,270.10 2 10-2
6,958.90 3 10-2
3,969.70 4 10-4
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 CUSTOMER Roberts College CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 June 1 Balance
2 14 SJ6 692.00
3 12 CR6 381.60
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 130

DEBIT

BALANCE

381.60 1

1,073.60 2 10-2
692.00 3 10-4
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ACCOUNT Cash ACCOUNT NO.

POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT
2017
1 June 1 Balance 8,617.01
2 30 CPJ6 6,948.15 1,668.86
3 30 CR6 10,285.12 11,953.98
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 1110
BALANCE
CREDIT

3 10-4
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ACCOUNT Accounts Receivable ACCOUNT NO.

POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT
2017
1 June 1 Balance 3,555.80
2 30 SJ6 5,456.70 9,012.50
3 3,555.80 5,456.70
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 1130
BALANCE
CREDIT

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 ACCOUNT Sales Tax Payable ACCOUNT NO.

POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT
2017
1 June 1 Balance
2 30 SJ6 269.70
3 30 CR6 384.50
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 2120
BALANCE
CREDIT

648.18 1

917.88 2 10-2
1,302.38 3 10-4
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ACCOUNT Sales ACCOUNT NO.

POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT
2017
1 June 1 Balance
2 30 SJ6 5,187.00
3 30 CR6 6,408.30
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 4110
BALANCE
CREDIT

94,818.25 1

100,005.25 2 10-2
106,413.55 3 10-4
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 ACCOUNT Sales Discount ACCOUNT NO.

POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT
2017
1 June 1 Balance 612.18
2 30 CR6 63.48 675.66
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 4120
BALANCE
CREDIT

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 Johnson Supplies 10-4

SCHEDULE OF ACCOUNTS RECEIVABLE

30-Jun-17 10-4

1 Kelly Diller 795.00 1 10-4

2 FJT Plumbling 3,969.70 2 10-4

3 Roberts College 692.00 3 10-4

4 Totals 5,456.70 4 10-4

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