Sales Journal

invoice accts. Receivable dr. cost of goods sold dr.

date account debited ref.
no. Sales revenue cr. Inventory cr.
2017
Jan-03 B. Corpas 510 3600 2160
J. Revere 511 1800 1080
Jan-11 r. Beltre 512 1600 960
s. Mahay 513 900 540
Jan-22 B. Corpas 514 2700 1620
r. Beltre 515 2300 1380
Jan-25 b. Santos 516 3500 2100
J. Revere 517 6100 3660
22500 13500
35500
 cash receipt journal
sales discounts accounts sales other
date account credited ref cash dr. dr receivable cr. revenue cr. accounts cr.
2017
Jan-07 s. Mahay 4000 4000
b. Santos 2000 2000
Jan-10 daily cash sales 15500 15500
Jan-13 b. Corpas 3528 72 3600
j. Revere 1470 30 1500
Jan-20 daily cash sales 20100 20100
Jan-21 notes payable 15000 15000
Jan-21 s. Mahay 882 18 900
Jan-31 daily cash sales 21300 21300
83780 120 12000 56900 15000
119530 79400

31360
 purchases journal
hpp dr. ref. inventory dr. Accts
date acct credited terms date
Inventory cr. payable cr.
2017 2017
Jan-05 s. Gamel n/30 5000 Jan-08
d. Posey n/30 2200 Jan-09
9300 Jan-16 d. Saito 1 per 10, n/30 15000
s. Meek 2 per 10, n/30 14200 Jan-12
s. gamel n/30 1500 Jan-15
12060 Jan-27 d. Saito 1 per 10, n/30 14500 Jan-17
d. Posey n/30 3200 Jan-21
s. Gamel n/30 5400 Jan-23
12780 61000
34140 Jan-28
47640 Jan-31
 cash payments journal
ck acct debited ref. other accts dr. accts pay dr. inventory cr. cash cr.
no.

inventory 235 235

s. Meek 9000 180 8820
d. Saito 11000 110 10890
rent expense 1000 1000
owner's drawing 800 800
supplies 400 400
r. Moses 15000 15000
d. Saito 15000 150 14850
s. Meek 14000 280 13720
supplies 200 200
sales salaries ex 4300 4300
office sal. Ex 3800 3800
10735 64000 720 74015
45515

30855
general journal

date acct titles ref. d c

2017
Jan-09 sales return and allowance 300
acct receiv-J.Revere 300
inventory 180
cogs 180
Jan-18 acct pay-s.meek 200
inventory 200
680 680
Jan-03 acct receiv.