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    Edlyn

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    Dona Adlog
    1) The document contains journal entries recording various financial transactions for a business throughout January 2018, including sales, purchases, cash receipts and payments, expenses, and adjusting entries. 2) The trial balance section lists account titles and their debit/credit balances at the end of the period to check that debits equal credits. 3) Adjusting entries will be made for expenses like depreciation and then a final adjusted trial balance and income statement and balance sheet will be prepared.

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    © All Rights Reserved
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    Edlyn

    Uploaded by

    Dona Adlog
    47 views10 pages
    1) The document contains journal entries recording various financial transactions for a business throughout January 2018, including sales, purchases, cash receipts and payments, expenses, and adjusting entries. 2) The trial balance section lists account titles and their debit/credit balances at the end of the period to check that debits equal credits. 3) Adjusting entries will be made for expenses like depreciation and then a final adjusted trial balance and income statement and balance sheet will be prepared.

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    1) The document contains journal entries recording various financial transactions for a business throughout January 2018, including sales, purchases, cash receipts and payments, expenses, and adjusting entries. 2) The trial balance section lists account titles and their debit/credit balances at the end of the period to check that debits equal credits. 3) Adjusting entries will be made for expenses like depreciation and then a final adjusted trial balance and income statement and balance sheet will be prepared.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    47 views10 pages

    Edlyn

    Uploaded by

    Dona Adlog
    1) The document contains journal entries recording various financial transactions for a business throughout January 2018, including sales, purchases, cash receipts and payments, expenses, and adjusting entries. 2) The trial balance section lists account titles and their debit/credit balances at the end of the period to check that debits equal credits. 3) Adjusting entries will be made for expenses like depreciation and then a final adjusted trial balance and income statement and balance sheet will be prepared.

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    Cash Receipt Journal

    Date Account credited PR Explanation Cash Dr. Sales Discount Dr.


    2018
    1/5/2018 Sales Cash Sales
    ournal
    Accounts Receivable Sales Other Accounts
    Cash Disbursement Journal
    Date Ch. No. Payee Account Debited PR

    2018
    7-Jan 83 E. Samonte Company
    sement Journal
    Cash Cr. Inventory Cr. Oher Accounts Column9
    GENERAL JOURNAL
    Date Account Title Debit Credit
    2018
    2-Jan Accounts Receivable 240,000.00
    Sales 240,000.00

    2-Jan Purchases 90,000.00


    Accounts Payable 90,000.00

    3-Jan Cash 205,800.00


    Sales Discount 4,200.00
    Accounts Receivable 210,000.00

    4-Jan Cash 430,000.00


    Sales 430,000.00

    Accounts Payable 130,000.00


    Cash 126,100.00
    Purchase discount 3,900.00

    8 Accounts Receivable 310,000.00


    Sales 310,000.00

    9 Accounts Payable 10,000.00


    Purchase Returns & Allowances 10,000.00

    10 Cash 235,200.00
    Sales Discount 4,800.00
    Accounts Receivable 240,000.00

    11 Purchases 120,000.00
    Accounts Payable 120,000.00

    11 Accounts Payable 80,000.00


    Purchase discount 2,400.00
    Cash 77,600.00

    12 Purchases 70,000.00
    Cash 70,000.00

    13 Accounts Receivable 130,000.00


    Sales 130,000.00
    14 Interest Expense 10,000.00
    Cash 10,000.00

    15 Salaries Expense 80,000.00


    Cash 80,000.00

    17 Purchases 190,000.00
    Accounts Payable 190,000.00

    18 Accounts Receivable 460,000.00


    Sales 460,000.00

    19 Pangan, Withdrawal 100,000.00


    Cash 100,000.00

    21 Office Supplies 40,000.00


    Cash 40,000.00

    22 Transportation In 20,000.00
    Cash 20,000.00

    22 Cash 127,400.00
    Sales Discount 2,600.00
    Accounts Receivable 130,000.00

    23 Accounts Receivable 110,000.00


    Sales 110,000.00

    24 Sales Return & Allowances 30,000.00


    Accounts Receivable 30,000.00

    25 Cash 280,000.00
    Accounts Receivable 280,000.00

    25 Purchases 340,000.00
    Accounts Payable 340,000.00

    26 Accounts Payable 90,000.00


    Cash 90,000.00

    27 Cash 170,000.00
    Notes Payable 170,000.00

    28 Purchases 270,000.00
    Accounts Payable 270,000.00

    29 Accounts Receivable 170,000.00


    Sales 170,000.00

    30 Purchases 360,000.00
    Accounts Payable 360,000.00

    30 Cash 1,310,000.00
    Sales 1,310,000.00
    Reference
    Trial Balance Adjustments

    Date Account Title and Discription Dr Column1 Column5


    2018 Cash
    Accounts Receivable
    Merchandise Inventory Beg.
    Merchandise Inventory End
    Prepaid Rent
    Office Supplies
    Office equipment
    Accumulated Depreciation
    Notes Payable
    Accounts Payable
    Salaries Payable
    Pangan, Capital
    Pangan, Withdrawal
    Sales
    Sales Returns and Allowances
    Sales Discount
    Purchases
    Purchase Returns and Allowances
    Purchase Discount
    Transportation In
    Salaries Expense
    Rent Expense
    Office Supplies Expense
    Depreciation Expense
    Interest Expense
    Adjustments Adjustded Trial Balance Income Statement Balance Sheet

    Column6 Column7 Column8 Column9 Column10 Column11 Column12 Column13

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