35PTS

SALES JOURNAL
Date Invoice No. Account Debited P.R
2020
June
1 377 R. Bituin
3 378 A.Perdales
13 379 B.Ceballus
16 380 A.Ramel
30 381 P.Maritimo
Total

SCHEDULE OF ACCOUNTS RECEIVABLE

Olson Sala CompanY
Schedule of Accounts Receivable
June 30 2020
A. Ramel
P. Martimo
Total

Debits
Date O.R No. Description Cash
2020
June
1 File Invesment by Owner 52,000.00
4 00 1 Cash sales 46,000.00
7 00 2 R. Bituin 31,040.00
9 00 3 A. Perdales 52,380.00
15 CM Monte de Santa Cruz Bank 30,000.00
21 00 4 B. Cerballus 49,470.00
29 00 5 A. Ramel 6,000.00
266,890.00
110

General Journal
Date
June 15 Sales Return and Allowances
Accounts Rec.- B. Ceballus
 Sales Return and Allowances

GJ13 6/15 11,000

Accounts Receivable

6/30 S16 199,000

 Page16
Accounts Rec. Dr./Sales Cr. 6/30 S16

₱ 32,000.00
54,000.00 Sale
62,000.00
17,000.00 6/30 S16
34,000.00
₱ 199,000.00

(120)/(410)

₱ 11,000.00
34,000.00
₱ 45,000.00

CASH RECIEPTS JOURNAL Page 35

Debits Credits
Sales Discounts (3%) AccountS Receivable Sales Accounts Title P.R Amount

Sala, Capital 310 52,000.00

46,000.00
960.00 32,000.00
1,620.00 54,000.00
Notes Payable 210 30,000.00
1,530.00 51,000.00
6,000.00
4,110.00 143,000.00 46,000.00 82,000.00
430 120 410

Page 13
Dr Cr
₱ 11,000.00
₱ 11,000.00
les Return and Allowances
420

Accounts Receivable
120
11,000 GJ13 6/15
Accounts Receivable
120
199,000

Sales
410
199,000

Cash Accounts Receivable

110 120
6/30 CR35 266,890.00 6/30 S16 199,000.00 11,000.00
143,000.00

Sales Discount Sales

430 410
6/30 CR35 4,110.00 199,000.00
46,000.00

Notes Payable Sala, Capital

210 310
30,000.00 CR35 6/30 52,000.00
 GJ13 6/15
CR35 6/30

S16 6/30
CR35 6/30

pital

CR35 6/30
 Date Invoice No.
2020
June
1 00 1
6 00 2
17 00 3
19 00 4
25 00 5

40pts

Date Ck. No.

2020
Oct

4 79
7 80
10 81
15 82
16 83
21 84
24 85
30 86

General Journal
Oct PR
9 Accounts Payable-L. Campos 210 /
Purchases R/A

31 Accounts Payable-L. Sedanto 210 /

Purchases R/A
 Purchases Journal
Accounts Credited PR Credits
Accounts Payable Purchases

E. Dulay Supply / 54,000.00 54,000.00

L. Campos Company / 92,000.00 92,000.00
E. Cemias Company / 39,000.00 39,000.00
D. Palsado Company / 41,000.00 41,000.00
L. Seldato Company / 58,000.00 58,000.00
284,000.00 284,000.00
(210) 510

Cash Disbursement Journal

Description Credits
Cash Purchase Discounts (2%)

E. Dulay Supply 52,920.00 1,080.00

Freight Charges- L.Campos 3,000.00
L.Campos Company 85,260.00 1,740.00
Paid Salaries 12,000.00
Purchases Merchandise 19,000.00
Paid Insurance 2,000.00
Withdrawals 15,000.00
D. Palsado 11,000.00
200,180.00 2,820.00
110 530

Page 13
Dr Cr
₱ 5,000.00
₱ 5,000.00

8,000.00
8,000.00
2
 Page 25
Debits
Other Accounts

7PTS

Page 43
Debits
Accounts Payable Purchases Other Accounts
Accounts Title PR Amount

54,000.00
Transportation In 540 3,000.00
87,000.00
Salaries Expense 610 12,000.00
19,000.00
Insurance Expense 620 2,000.00
Laurente, Withdrawals 320 15,000.00
11,000.00
152,000.00 19,000.00 32,000.00
510 510
15
 General Ledger
Purchase
Purchase
510
10/31 P1 284,000

Accounts Payable
210
10/31 P1 284,000

General Ledger
Cash
Cash Accounts Payable
110 210
10/31 CD43 200,180.00 10/31 CD43 152,000.00 284,000 10/31 P1
GJ 5,000.00
GJ 8,000.00
Purchase Discount Purchases
530 510
10/31 CD43 2,820.00 10/31 P1 284,000 19,000.00 10/31 CD43

Salaries Expense Laurente, Withdrawals

610 320
10/31 CD43 12,000.00 10/31 CD43 15,000.00

Transportation In Insurancec Expense

540 620
10/31 CD43 3,000.00 10/31 CD43 2,000.00

9.00

Subsidiary Ledger
 Accounts Payable
E.Dulay L.Campos

10/1 PJ 54,000 10/6 PJ 92,000

E.Garnias D.Palsado

10/17 PJ 39,000 10/19 PJ 41,000

L.Sedanto

10/25 PJ 58,000 5

Subsidiary Ledger
Cash
E.Dulay L.Campos

10/4 CJ 54,000 10/1 PJ 54,000 10/10 CJ 87,000 10/6 PJ 92,000

0 10/9 GJ 5,000
92,000
0

E.Garnias D.Palsado

10/17 PJ 39,000 10/30 CDJ 11,000 10/19 PJ 41,000

30000

L.Sedanto
D.Palsado 30000
10/9 GJ 8,000 10/25 PJ 58,000 E.Garnias 39000
50000 L.Sedanto 50000
119000
152,000.00
5,000.00
8,000.00
165,000.00
 Purchases Journal
Date Invoice No. Accounts Credited PR
2020
June
1 00 1 Seco. Co /
5 00 2 Ricarte Drug Supply /
7 00 3 Casas Drug Supply /
14 00 4 Balino Drug Co /
27 00 5 Abeto Pharmaceuticals /

General Journal Page 7

Oct Dr Cr
Accounts Payable- Ricarte Drug Supply ₱ 4,620.00
Purchases R/A ₱ 4,620.00

Accounts Payable- Casas Drug Co. 5,370.00

Purchases R/A 5,370.00
ases Journal Page7
Credits Debits
Accounts Payable Purchases Other Accounts

23,420.00 23,420.00
56,240.00 56,240.00
36,735.00 36,735.00
47,940.00 47,940.00
63,847.00 63,847.00
228,182.00 228,182.00
210 510
 General Ledger
Purchase
Purchase Accounts Payable
510 210
6/30 P7 228,182 228,182 10/25 P7

Subsidiary Ledger
Accounts Payable
Seco. Co Ricarte Drug Supply
510 510
6/1 P7 23,420 10/6 P7 56,240

Casas Drug Supply Balino Drug Co

510 510
10/7 P7 36,375 10/14 P7 47,940

Abeto Pharmaceuticals
510
10/27 P7 63,847
 Cash Disbursement Jour
Date Ck. No. Description Credits
2020 Cash
Oct

2 536 Payment Rent 10,000.00

9 537 Seco. Co 22,951.60
16 538 Ricarte Drug Supply 51,103.00
23 539 Balino Drug Co. 46,981.20
30 540 Purchase Merchandise 27,020.00
158,055.80
110

General Le
Cash
110
6-Jan 918,000 6/30 CDJ7 158,055.8
759,994.2

Purchases

6-Jan 1,382,625
6/30 PJ 228,182
6/30 CDJ 27,020
1,637,827

Rent Expense

6-Jan 50,000.00
6/30 CDJ7 10,000.00
60,000.00

Subsidiary Ledger
Accounts Payable
Seco. Co
510
6/30 CDJ7 158,055.8 23,420.00 6/1 P7 23,420

Casas Drug Supply

510
 10/7 P7 36,375

Abeto Pharmaceuticals
510
10/27 P7 63,847

SCHEDULE OF ACCOUNTS PAYABLE

LUMER ALMACHAR
Schedule of Accounts Payable
June 30, 2020
Casas Drug. Co
Abeto Pharmaceuticals

Total
 Cash Disbursement Journal
Credits Debits
Purchase Discounts (2%) Accounts Payable Purchases Other Accounts
Accounts Title

Rent Expense
468.40 23,420.00
516.00 51,620.00
959.00 47,940.00
27,020.00
1,943.40 122,980.00 27,020.00
530 210 510

General Ledger
Accounts Payable
6/30 CDJ 122,980
0 CDJ7 158,055.8 4,620
5,370
132,970

510 Purchase Discount

Purchases Return and Allowances

620

Subsidiary Ledger
Accounts Payable
Ricarte Drug Supply

P7 23,420 6/30 CDJ7 51,620.00

Balino Drug Co
P7 36,375 6/30 CDJ7 47,940.00

7 P7 63,847

₱ 31,365.00
63,847.00

95,212.00
 Page 7
Debits
Other Accounts
PR Amount

620 10,000.00

10,000.00

Accounts Payable
6/1 621,769
6/30 PJ 228,182

849,951
716,981

Purchase Discount
530
21,145.00 6-Jan
1,943.40 6/30 CDJ7
23,088.40

ases Return and Allowances

520
31,623.00 6-Jan
4,620.00 GJ7
5,370.00 GJ7
41,613.00

510
10/6 P7 56,240

510
10/14 P7 47,940
 CASH RECEIPTS JOURNAL
Debits
Date OR NO. Description Cash Sales
2020 Discounts
June
1 60,000.00
4 Sold Merchandise 62,000.00
7 D. Sandoval Company 28,130.00 870
10 D. Mallari Supplies 21,340.00 660
18 Sold Merchandise 33,000.00
20 R. Reyes Company 26,000.00
230,470.00 1530
110 430
25
GENERAL LEDGER
CASH
Cash (110) Accounts Receivable (120)
6/30 CRJ 230,470 77,000 CRJ

Sales (410) Sales Discount (430)

95,000 CRJ 6/30 6/30 CRJ 1,530
URNAL
Credits
Accounts Other Accounts
Receivable Sales Account Title PR Amount

62,000.00
29,000.00
22,000.00
33,000.00
26,000.00
77,000.00 95,000.00
120 410

ACCOUNTS RECEIVABLE
SUBSIDIARY LEDGER
CASH
77,000 CRJ D. Sandoval Company D. Mallari Supplies
29,000 CRJ 39,234 22,000 CRJ 6/10

R. Reyes Company
26,000 CRJ 43,983
 CASH DISBURSEMENTS JOURNAL

Date CK. No Description

2020
June
2 71 Purchased Merchandise
6 72 Paid an invoice Y. Filamor Company
12 73 Paid Freight
14 74 Paid Advertising
15 75 Paid Salaries
19 76 Paid an invoice C. Gonzaga Company
23 77 Purchased Merchandise
26 78 Paid past due invoice to D. Ramos
28 79 Owner, Withdrew

GENERAL LEDGER
CASH

CASH (110)
6/30 CD 189,860

ABULENCIA, WITHDRAWALS (320)

6/30 CD 30,000

PURCHASES DISCOUNT (530)

6/30 CD 1,140

SALARIES EXPENSE (610)

6/30 CD 12,000
 CASH DISBURSEMENTS JOURNAL
Credits Debits
Cash Purchase Accounts Other Accounts
Discounts Payable Purchases Account Title PR

47,000.00 47,000.00
27,440.00 560 28,000.00
1,000.00 Transportation In 540
3,000.00 Advertising Expense 550
12,000.00 Salaries Expense 560
28,420.00 580 29,000.00
9,000.00 9,000.00
32,000.00 32,000.00
30,000.00 Abulencia, Withdrawals 320
189,860.00 1,140 89,000.00 56,000.00
110 530 210 510

SUBSIDIARY LEDGER
CASH
ACCOUNTS PAYABLE (210) Y. Filamor
6/30 CD 89,000 6/6 CD 28,000

PURCHASES (510) D. Ramos

6/30 CD 56,000 6/26 CD 32,000

TRANPORTATION IN (540)
6/30 CD 1,000

ADVERTISING EXPENSE
6/30 CD 3,000
Other Accounts
Amount

1,000.00
3,000.00
12,000.00

30,000.00
46,000.00

ACCOUNTS PAYABLE
SUBSIDIARY LEDGER
CASH
C. Gonzaga
6/19 CD 29,000
 CASH RECEIPTS JOURNAL
DEBIT
Date O.R No. Description CASH SALES DISCOUNT

2020
Jun-01 1 60,000.00
4 2 Sold Merchandise 62,000.00
7 3 D. Sandoval Company 28,130.00 870
10 4 D. Mallari Supplies 21,340.00 660
18 5 Sold Merchandise 33,000.00
20 6 R. Reyes Company 26,000.00
232,000.00

Cash Disbursement Journal

CREDIT
Date C.K No. Description CASH PURCHASES DISCOUNT
2020
Jun-02 71 Purchased Merchandise 47,000.00
6 72 Paid an invoice Y. Filamor Company 27,440.00 560
12 73 Paid Freight 1,000.00
14 74 Paid Advertising 3,000.00
15 75 Paid Salaries 12,000.00
19 76 Paid an invoice C. Gonzaga Company 28,420.00 580
23 77 Purchased Merchandise 9,000.00
26 78 Paid past due invoice to D. Ramos 32,000.00
28 79 Owner, Withdrew 30,000.00
189,860.00 1,140
191,000.00
RECEIPTS JOURNAL
CREDIT
ACCOUNTS RECEIVABLE SALES OTHER ACCOUNTS
ACCOUNT TITLE PR AMOUNT

Notes Payable 60,000.00

62,000.00
29,000.00
22,000.00
33,000.00
26,000.00
232,000.00

sbursement Journal
DEBIT
ACCOUNTS PAYABLE OTHER ACCOUNTS
PURCHASES ACCOUNT TITLE PR AMOUNT
47,000.00
28,000.00
Transportation In 540 1,000.00
Advertising Expense 550 3,000.00
Salaries Expense 560 12,000.00
29,000.00
9,000.00
32,000.00
Abulencia, Withdrawals 320 30,000.00
89,000.00 56,000.00 46,000.00
191,000.00
 Purchases Journal
Date Invoice No. Accounts Credited PR Credits
2020 Accounts Payable Purchases
June
4 00 1 Hannah / 4,000.00 4,000.00
6 00 2 Ivy / 2,000.00 2,000.00

6,000.00 6,000.00
(210) 510

Cash Disbursement Journal

Date Ck. No. Description Credits
2020 Cash Purchase Discounts (2%)
June

2 001 Gray 3,000.00

809

3,000.00 -
110 530

2
 Journal
Debits
Other Accounts

ment Journal
Debits
Accounts Payable Purchases Other Accounts
Accounts Title PR Amount

3,000.00

- 3,000.00 -
510 510
 General Journal Page 13
Oct PR Dr Cr
3 Accounts Payable-Gray 210 / ₱ 300.00
Purchases R/A ₱ 300.00

5 Accounts Payable-Hannah 210 / 400.00

Purchases R/A 400.00
 SALES JOURNAL Page16
Date Invoice No. Account Debited P.R Accounts Rec. Dr./Sales Cr.
2020 Date O.R No.
June 2020
16 001 Eden ₱ 15,000.00 June
17 378 A.Perdales 54,000.00 15 005
13 379 B.Ceballus 62,000.00 15 00 1
16 380 A.Ramel 17,000.00 7 00 2
30 381 P.Maritimo 34,000.00 9 00 3
Total ₱ 182,000.00 15 CM
21 00 4
(120)/(410) 29 00 5
 CASH RECIEPTS JOURNAL
Debits Credits
Description Cash Sales Discounts (2%) AccountS Receivable Sales

Dons 52,000.00 52,000.00

Cash sales 46,000.00 46,000.00
R. Bituin 31,040.00 960.00 32,000.00
A. Perdales 52,380.00 1,620.00 54,000.00
Monte de Santa Cruz Bank 30,000.00
B. Cerballus 49,470.00 1,530.00 51,000.00
A. Ramel 6,000.00 6,000.00
266,890.00 4,110.00 143,000.00 46,000.00
110 430 120 410
 Page 35
Credits
Accounts Title P.R Amount

Notes Payable 210 30,000.00

30,000.00