Crescencio Laurente Company

October 31, 2021

SALES JOURNAL Page 16

Date Invoice Accounts Receivable Dr./
Account Debited P.R.
2021 No. Sales Cr.

CASH RECEIPTS JOURNAL Page 35

Debits Credits
Date O.R. Other Accounts
Description Sales Accounts
2021 No. Cash Sales
Discounts Receivable Account Title P.R. Amount

PURCHASES JOURNAL Page 25

Date Credits Debits
R.R. Other Accounts
Account Credited P.R. Accounts Office Store
2021 No. Purchases P.R
Payable Supplies Supplies Account Title Amount
.
Oct. 01 001 E. Dulay Supply Company 54,000 54,000 /
06 002 L. Campos Company 92,000 92,000 /
16 003 E. Cernias Company 39,000 39,000 /
19 004 D. Palsado Company 41,000 41,000 /
24 005 L. Sedanto Company 58,000 58,000 /
284,000 284,000
(210) (510)

CASH DISBURSEMENTS JOURNAL Page 43

Credits Debits
Date Ck. Other Accounts
Description Purchases Accounts
2021 No. Cash Purchases
Discounts Payable Account Title P.R. Amount
Oct. 04 079 E. Dulay Supply Company 52,920 1,080 54,000 /
07 080 Freight charges 3,000 Transportation In 540 3,000
10 081 L. Campos Company 85,260 1,740 87,000 /
15 082 Paid salaries 12,000 Salaries Expense 610 12,000
16 083 Purchased merchandise 19,000 19,000
21 084 Paid insurance premiums 2,000 Insurance Expense 620 2,000
24 085 Owner’s withdrawals 15,000 Laurente, Withdrawals 310 15,000
30 086 D. Palsado Company 11,000 11,000 /
 200.180 2,820 152,000 19,000 32,000
(110) (530) (210) (510)

GENERAL JOURNAL Page 13

2021
Oct. 09 Accounts Payable – L. Campos Company 210 5,000
Purchase Returns and Allowances 520 5,000
returned merchandise to L. Campos Company

31 Accounts Payable – L. Sedanto Company 210 8,000

Purchase Returns and Allowances 520 8,000
returned merchandise to L. Sedanto Company

GENERAL LEDGER
Cash 110 31 8,000
Oct. 31 200,180 13,000
CD43

Purchase Discounts 530

Oct. 31 2,820
CD43

Accounts Payable 210 2,820

Oct. 31 152,000 Oct. 31 284,000 Bal.
CD43 P25
09 5,000
31 8,000 Transportation In 540
165,000 284,000 Oct. 07 3,000
CD43
119,000

Pangan, Capital 310

Salaries Expense 610

Oct. 15 12,000
CD43

Buenaflor, Withdrawals 320 12,000

Oct. 24 15,000
CD43

Insurance Expense 620

Oct. 21 2,000
Purchases 510
Oct. 31 284,000
P25
31 19,000
CD43
265,000

Purchase Returns and Allowances 520

Oct. 09 5,000
 Crescencio Laurente Company
SCHEDULE OF ACCOUNTS PAYABLE
ACCOUNTS PAYABLE SUBSIDIARY LEDGERS October 31, 2021
E. Dulay Supply Company
E. Cernias 39,000
Oct. 4 54,000 Oct. 01 54,000 D. Palsado 30,000
L. Sedanto 50,000
0 TOTAL 199,000

L. Campos Company
Oct. 09 5,000 Oct. 06 92,000
10 87,000

Bal: 0

E. Cernias
Oct. 16 39,000

D. Palsado
Oct. 30 11,000 Oct. 19 41,000

30,000

L. Sedanto
Oct. 31 8,000 Oct. 25 58,000

50,000