COMPUTER BEST CASH RECEIPTS JOURNAL

DEBIT CREDIT
General
Date Received from Explanation O.R. No. Cash in Bank Sales Discounts Accounts Receivable Cash Sales Service Income Account Title PR Amount

Dec 1 Pio Construction Company Full Settlement 289 12500 12500

2 Lourdes Molina Cash Sales Invoices 2344 1500 1500
2 Bernadro Law office Full Settlement 290 15239 311 15550
2 Reuben Hatchery Full Settlement 291 25492.5 257.5 25750
5 Michael B. Francisco Additional Investment 292 10000 Michael B. Francisco, Capital 311 10000
5 Violeta Sangalang Cash Sales Invoice 2345 4250 4250
5 Cash Sales Cash Sales Invoice 2346-47 875 875
8 Wilson Industries Inc. Payment 293 35061.46 715.54 35777
9 Rolando Querubin Services rendered 294 750 750
9 Safe Security Agency Cash Sales Invoice 2348 4500 4500
9 Cash Sales Cash Sales Invoice 2349-50 1343.75 1343.75
12 Benedicto Gan Cash Sales Invoice 2351 2950 2950
12 Makati Cuisine Cash Sales Invoice 2352 440 440
12 Elizabeth's Boutique Full Settlement 295 8952 8952
12 Enterprise Capital Bank Interest earned on bank deposit - 84.8 Interest Income 451 84.8
15 Greenhills Computer Accessories Returned Various Accessories 296 450.75 Purchase returns and allowances 532 450.75
15 Famorca Clinic Payment 297 10000 10000
16 Cash Sales Cash Sales Invoice 2353-56 2575 2575
16 Cash Sales Cash Sales Invoice 2357-60 1265 1265
20 E-Com Electronics Supplies Returned Various Accessories 298 375 Purchase returns and allowances 532 375
20 Francis Trading Company Services rendered 299 800 800
23 Antipolo Gardens Cash Sales Invoice 2361 3000 3000
23 Makati Cuisine Cash Sales Invoice 2362 1120 1120
23 Lourdes Molina Cash Sales Invoice 2363 1245 1245
23 Cash Sales Cash Sales Invoice 2364-70 1250 1250
23 Pio Construction Company Cash Sales Invoice 2371 1500 1500
23 Wilson Industries Inc. Full Settlement 300 10530.1 214.9 10745
26 Bernardo Law Offices Full Settlement 301 9510 110 9620
27 Macro Computer Store Various commission income 302 2575 Commission Income 461 2575
28 Famorca Clinic - 303 5000 5000
29 Cash Sales Cash Sales Invoice 2372 885 885
29 Reuben Hatchery Full Settlement 304 6443.5 131.5 6575
 COMPUTER BEST CASH PAYMENTS JOURNAL
CREDIT DEBIT
GENERAL
DATE Paid to Explanation Vo No. Check No. Cash in Bank Merchandise Inventory Accounts Payable Operating expenses Cash Purchases Account Title PR Amount
Dec 1 Fame Furniture Factory 875 E121205 8500 Furniture and fixtures 151 8500
1 Three R Hardware Store 876 121206 1500 1500
1 Macro Computer Store 877 121207 5340 5340
1 Greenhills Computer Accessories 878 121208 9435 9545 Purchase discounts (credit) 531 110
2 E-Com Elecctronics Supplies 879 121209 1750 1750
5 Cash and Carry Grocery Store 880 121210 5450 5450
6 Enterprise Finance Corporation 881 121211 24500 Interest Expense 751 4500
Loan Payable 271 20000
7 Printers Art 882 121212 2750 2750
8 Greenhills Computer Accessories 883 121213 2505 2505
9 PLDT 884 121214 1025.88 Deposit with utility companies 191 1025.88
9 Ronald Meneses 885 121215 4143.95 4143.95
9 Cagayan Trucking Company 886 121216 875.5 875.5
9 Meralco 887 121217 3045.45 3045.45
12 E-Com Electronics Supplies 888 121218 1755 1755
14 Express Delivery Company 889 121219 1675 Freight in 535 1675
14 Payroll 890 121220 15000 15000
15 Macro Computer Store 891 121221 32410 32410
16 Manila Waters 892 121222 225.5 225.5
19 Ronald Meneses 893 121223 3674.1 3674.1
19 Greenhills Computer Accessories 894 121224 2650 2650
20 E-Com Electronics Supplies 895 121225 1425 1425
20 Social Security System/PhilHealth 896 121226 248.75 SSS/PhilHealth premiums payable 221 248.75
22 Macro Computer Store 897 121227 17670 17670
26 Michael B. Francisco 898 121228 2769.25 2769.25
27 Lourdes Molina 899 121229 200 Sales returns and allowances 432 200
28 Michael B. Francisco 900 121230 10000 Michael B. Francisco, Drawing 312 10000
29 Payroll 901 121231 4760.25 5000 Withholding taxes payable (credit) 231 77.65
SSS/PhilHealth premiums payable (credit) 221 124.35
Pag-ibig premiums payable (credit) 222 37.75
29 Ronald Meneses 902 121232 2969 2969
 SALES JOURNAL
CREDIT DEBIT
DATE Sold to Term Sales Invoice No. Sales Sales Accessories Merchandise Inventory Accounts Payable Accounts Receivable Cash sales Cost of Goods Sold
Dec 2 Lourdes Molina Cash 2344 1,150 1,150
5 Violeta Sangalang Cash 2345 3250 3250
7 Bernardo Law Offices 2/10, n/30 4431 3000 1120 2460 4120 2460
9 Safe Security Agency Cash 2348 3475 3475
9 Golden Gate Goods n/30 4432 40000 40000
9 Macro Computer Store n/30 - 32880 32880
12 Famorca Clinic 2/10, n/30 4433 1275 1275
12 Benedicto Gan Cash 2351 2400 2400
12 Makati Cuisine Cash 2352 355 355
13 Wilson Industries Inc. 2/10, n/30 4434 9870 875 7460 10745 7460
19 Bernardo Law Offices 2/10, n/30 4435 5500 4500 5500 4500
20 Reuben Hatchery 2/10, n/30 4436 5500 1275 4500 6775 4500
20 Safe Security Agency n/30 4437 3100 2400 3100 2400
22 Famorca Clinic 2/10, n/30 4438 875 875
23 Antipolo Gardens Cash 2361 2460 2460
23 Makati Cuisine Cash 2362 460 460
23 Pio Construction Company Cash 2371 1210 1210
26 Sentosa Trading 2/10, n/30 4439 7500 5750 7500 5750
26 Elizabeth's Boutique 2/10, n/30 4440 3200 550 2500 3750 2500
28 Interlaken Industries Inc. n/30 4441 14000 14000
28 Macro Computer Store n/30 - 11275 11275
29 Lourdes Molina 2/10, n/30 4442 27300 4000 31300
29 Macro Computer Store n/30 - 21850 21850
 PURCHASES JOURNAL
DEBIT CREDIT
DATE Purchased from Term Receiving Report No. Merchandise Inventory Purchases Accessories Accounts Payable Cash Purchases
Dec 2 Electronics Import Company n/30 1167 38400 38400
7 Electronics Import Company n/30 1168 7400 1555 8955
28 Electronics Import Company 2/10, n/30 1173 13000 13000
29 Macro Computer Store n/30 3250 3250