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SJ Template

The document outlines various financial journals including Purchase Journal, Sales Journal, Cash Receipt Journal, Cash Disbursements Journal, and General Journal, detailing transactions related to purchases, sales, and cash flows. It also includes a Statement of Income, detailing income, expenses, and net income/loss, as well as a Statement of Assets and a Statement of Net Worth, summarizing the company's financial position. Overall, it provides a comprehensive view of the company's financial activities and status.

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sargeole
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17 views15 pages

SJ Template

The document outlines various financial journals including Purchase Journal, Sales Journal, Cash Receipt Journal, Cash Disbursements Journal, and General Journal, detailing transactions related to purchases, sales, and cash flows. It also includes a Statement of Income, detailing income, expenses, and net income/loss, as well as a Statement of Assets and a Statement of Net Worth, summarizing the company's financial position. Overall, it provides a comprehensive view of the company's financial activities and status.

Uploaded by

sargeole
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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PURCHASE JOURNAL

Purchases Input Tax Accounts Payable


Date Purchased From Terms Inv. No. PR (Debit) (Debit) (Credit)
Accounts Payable
(Credit)
AP Subsidiary Ledger
Date Particular Terms PR Dr Cr Balance
SALES JOURNAL
Sales Output Tax Accounts Receivable
Date Sold To Terms Inv. No. PR (Credit) (Credit) (Debit)
Accounts Receivable
(Debit)
AR Subsidiary Ledger
Date Particular Terms PR Dr Cr Balance
CASH RECEIPT JOURNAL
Cash Sales Accounts Receivable
Date Received From OR No. (Debit) (Credit) (Cebit)
T JOURNAL
Sales Discount SUNDRIES
(Debit) Account Title PR Debit Credit
CASH DISBURSEMENTS JOURNAL
Paid CV Check Cash Purchases Accounts Payable
Date To No. No. Cr Dr. Dr.
SEMENTS JOURNAL
Purchase Discount SUNDRIES
Cr. Account Title PR Dr Cr
GENERAL JOURNAL
Date Particulars PR Debit Credit
Statement of Income Statement

Income:
Sales P
Less: Sales Ret & Allow.
Sales Disc.
Net Sales
Less: Cost of Goods Sold:
Purchases
Add: Freight - In
Total Purchases
Less: Purchase Disc.
Purchase Ret. & Allow.
Net Purchases
Add: Inventory, Beg.
Total Goods Avail for Sale
Less: Inventory, End
Total Cost of Goods Sold
Gross Income from Sales
Add: Other Income - Interest Income
Total Income/Revenue
Less: Expenses:
Salaries & Wages
Rent
Input VAT
Utilities
Advertising Expense
Snacks
Freight-Out
Total Expenses
Net income/(Loss)
t of Income Statement

0.00
0
0.00

0.00
0.00
0
0.00

0.00

0
0.00
P 0.00
Statement of

Assets:
Cash
A/Receivable
Supplies
Notes Receivable
Inventory, End
Furnitures & Fixtures
Vat Chargeable to BIR

TotalAssets P -

Input vat (Higher Amt)


Output Vat (Lower Amt)
Difference
( Chageable to BIR )

Input Vat (Lower Amt)


Output Vat (Higher Amt)
Difference
Payable to BIR
Statement of Net Worth

Liabilities & Equity:


Accounts Payable
Salaries Payable

Vat Payable to BIR -


Total Liabilities P

Equity:
Jett Capital
Less: Drawings
Net Income/(Loss) -
Net Equity
Total Liabilities & Equity P -
-

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