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CASH RECEIPTS JOURNAL

Debits Cre

Date O.R. No. Description Cash Sales Discounts Accounts Receivable


1998
1 File Investment by owner ₱500,000
8 001 Zamboanga Exports ₱19,600 ₱400 ₱20,000
10 CM PCI Bank Loan ₱300,000
15 CRT Cash sales, June 1-15 ₱200,000
21 002 Cagayan de Oro Stores ₱49,000 ₱1,000 ₱50,000
29 003 Dipolog Traders ₱29,400 ₱600 ₱30,000
30 CRT Cash sales, June 16-30 ₱250,000
₱1,348,000 ₱2,000 ₱100,000
RNAL

Credits
Other Accounts
Sales Account Title PR Amount

Nazario, Capital ₱310 ₱500,000

Notes Payable ₱230 ₱300,000


₱200,000

₱250,000
₱450,000 ₱800,000
General Ledger
Cash Accounts Receivable
6/30 CR1 ₱1,348,000 6/30 S1 ₱150,000 50000 GJ1
₱100,000 CR1

Sales Discounts Sales


6/30 ₱2,000 250000 S1
₱450,000 CR1

Notes Receivable Notes Payable


6/21 GJ1 50000 0 ₱300,000 CR1

Nazario Capital
0 ₱500,000 CR1 6/1
e
6/21
6/30

6/30
6/30

6/10
Dapitan Retailers
6/22 S1 40000

Zamboanga Exports
6/1 S1 20000 ₱20,000 CR1 6/8

Dipolog Traders
6/29 S1 30000 ₱30,000 CR1 6/29

Butuan Company
6/5 S1 10000

Pagadian Grocers
6/30 S1 50000
Cagayan de Oro Stores
6/12 S1 100000 ₱50,000 CR1 6/22
50000 GJ1 6/21

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