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PURCHASES JOURNAL

Credits Debits
Date R.R. ACCOUNT CREDITED PR Accounts Office Store Other Accounts
No. Purchases
Payable Supplies Supplies Account Title PR Amount
Oct. 01 E. Dulay Supply Company 54,000.00 54,000.00
Oct. 06 L. Campos Company 92,000.00 92,000.00
Oct. 17 E. Cernias Company 39,000.00 39,000.00
Oct. 19 D. Palsado Company 41,000.00 41,000.00
Oct. 25 L. Sedanto Cmpany 58,000.00 5,800.00
284,000.00 231,800.00
(210) (510)
CASH DISBURSEMENTS JOURNAL
Credits Debits
Check
Date Description Purchases Accounts Other Accounts
No. Cash Purchases
Discounts Payable Account Title PR Amount
Oct. 4 79 E. Dulay Supply Company 52,920.00 1,080.00 54,000.00
Oct. 7 80 Freight Charges 3,000.00 Transportation In 540 3,000.00
Oct. 10 81 L. Campus Company 85,260.00 1,740.00 87,000.00
Oct. 15 82 Employees' Salaries 12,000.00 Salaries Expense 610 12,000.00
Oct. 16 83 Cash Purchases 19,000.00 19,000.00
Oc.t. 21 84 Insurance Premium 2,000.00 Inurance Expense 620 2,000.00
Oct. 24 85 Owner's withdrawal 15,000.00 Laurente, Withdrawals 320 15,000.00
Oct. 30 86 D. Palsado Company 11,000.00 11,000.00
200,180.00 2,820.00 152,000.00 19,000.00 32,000.00
203,000.00 203,000.00
GENERAL JOURNAL
DATE PARTICULARS REF DEBIT CREDIT
Oct. 9 Accounts Payable - L. Campus Comp 210 5,000.00
Purchase Returns and Allowances 520 5,000.00

Oc.t 31 Accounts Payable - L. Sedanto Comp 210 8,000.00


Purchase Returns and Allowances 520 8,000.00
CASH RECEIPTS JOURNAL
Debits Credits
O.R.
Date Description Sales Accounts Other Accounts
No. Cash Sales
Discounts Receivable Account Title PR Amount
SALES JOURNAL
Dr. Accounts Receivable
Date Invoice No. Account Debited Ref.
Cr. Sales
AR Subsidiary Ledger - CAGAYAN DE ORO STORES
Balance
Date Ref Debit Credit
Dr Cr
06/12/2010 S1 100,000.00 100,000.00
06/21/2010 CR1 50,000.00 50,000.00
06/21/2010 G1 50,000.00 -

AR Subsidiary Ledger - CDO STORES


Balance
Date Ref Debit Credit
Dr Cr
06/12/2010 S1 100,000.00 100,000.00
06/21/2010 CR1 50,000.00 50,000.00
06/21/2010 G1 50,000.00 -

A/P Subsidiary Ledger - POY GUINTO


Balance
Date Ref Debit Credit
Dr Cr
4/9/2018 P1 92,000.00 92,000.00

____ Subsidiary Ledger - ____________________


Balance
Date Ref Debit Credit
Dr Cr
____ Subsidiary Ledger - ____________________
Balance
Date Ref Debit Credit
Dr Cr

ACCOUNTS PAYABLE CONTROL


Balance
Date Ref Debit Credit
Dr Cr
09/30/2018 P1 41,000.00 41,000.00

ACCOUNTS RECEIVABLE CONTROL


Balance
Date Ref Debit Credit
Dr Cr

GENERAL LEDGER - PURCHASES


Balance
Date Ref Debit Credit
Dr Cr
09/04/2018 P1 92,000.00 92,000.00
GENERAL LEDGER - STORE SUPPLIES
Balance
Date Ref Debit Credit
Dr Cr
09/04/2018 P1 - -

GENERAL LEDGER -
Balance
Date Ref Debit Credit
Dr Cr

GENERAL LEDGER - _______________________________________


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GENERAL LEDGER - _______________________________________


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GENERAL LEDGER - _______________________________________


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GENERAL LEDGER - _______________________________________


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