PURCHASES

PURCHASES JOURNAL
JOURNAL Page no. 1
Acct. Payable Purchases Supplies SUNDRY ACCOUNT
Date Account Debited PR
Credit Debit Debit Account Title PR Debit
july 3 Mercury co. 9868 9868

6 Mars co. 6500 6500

13 Neptune co, 2850 2850

16 Mercury co. 4750 furnitures 4750

20 Mars co. 8188 8188

22 Mercury co. 4500 4500

28 Neptune co, 21700 21700

 SALES JOURNAL Page no. 1

DR: Acct. Receivable

Date Invoice No. Account Debited PR
CR: Sales

july 2 9013 Venus co. 16400

9 9014 Earth co. 22200

14 9015 Earth co. 3550

15 9016 Saturn co, 2800

18 9017 Venus co. 4500

26 9018 Saturn co, 4250

29 9019 Earth co. 4980

 CASH DISBURSEMENTS JOURNAL Page no. 1
SUNDRY ACCOUNTS PURCHASE CASH
DATE CHECK NO. ACCOUNT DEBITED P/R ACCOUNT PAYABLE DISCOUNTS
DEBIT DEBIT CREDIT CREDIT
july 5 12352 furniture 8,740.00 8,742.00
10 12353 purchases 5,080.00 508.00 4,572.00
13 12354 Mercury co. 9,868.00 296.04 9,571.96
16 12355 Mars co. 6,500.00 325.00 6,175.00
17 supplies 5,500.00 5,500.00
22 12356 Prepaid insurance 4,000.00 4,000.00
25 12357 utitilities expense 5,750.00 5,750.00
27 purchases 3,850.00 3,850.00
30 12358 neptune co 2,850.00 2,850.00
31 12359 salaries exp 18,500.00 18,500.00
 CASH RECEIPTS JOURNAL Page no. 1

SUNDRY ACCOUNTS SALES

SALES CASH
DATE ACCOUNT CREDITED P/R ACCOUNT RECIEVABLE DISCOUNT

CREDIT CREDIT CREDIT DEBIT DEBIT

july 5 4,308.00 4,308.00
8 interest income 1,775.00 1,775.00
12 Venus co. 16,400.00 328.00 16,062.00
19 Earth co. 22,200.00 444.00 21,756.00
24 supplies 1,250.00 1,250.00
31 Venus co. 4,500.00 450.00 4,050.00
 GENERAL JOURNAL Page 1
Post
DATE DESCRIPTIONS DEBIT
Ref.
july 7 freight-in 750.00

account payable

17 sales return and allowances 2,660.00

account rec

29 accnt payables 2,700.00

purcghase r/a

30 cash 550.00

purchase r/a
Page 1
CREDIT

750

2660

2700

550
 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

VENUS COMPANY
DATE ITEMS P/R DEBIT CREDIT BALANCE

EARTH COMPANY
DATE ITEMS P/R DEBIT CREDIT BALANCE

SATURN COMPANY
DATE ITEMS P/R DEBIT CREDIT BALANCE
 ACCOUNTS PAYABLE SUBSIDIARY LEDGER

MERCURY COMPANY
DATE ITEMS P/R DEBIT CREDIT BALANCE

MARS COMPANY
DATE ITEMS P/R DEBIT CREDIT BALANCE

NEPTUNE COMPANY
DATE ITEMS P/R DEBIT CREDIT BALANCE
 ACCOUNTS RECEIVABLE Acct. no. 102
DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT

ACCOUNTS PAYABLE Acct. No. 201

DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
 UNIVERSE TRADING COMPANY
SCHEDULE OF ACCOUNTS RECEIVABLE
AS OF JULY 31, 2019
DEBTOR'S NAME AMOUNT
VENUS COMPANY

EARTH COMPANY
SATURN COMPANY

TOTAL

UNIVERSE TRADING COMPANY

SCHEDULE OF ACCOUNTS PAYABLE

AS OF JULY 31, 2019

DEBTOR'S NAME AMOUNT

MERCURY COMPANY
MARS COMPANY

NEPTUNE COMPANY
TOTAL