It's Cool Supplies

Purchases Journal

Date Supplier F Terms Purchases Input Tax Accounts Payable

2018 Debit Debit Credit
12-Oct Papelaria Merchandise 3/10, 2/15, 1/30 530 63.6 593.6
18-Oct The Haus of Supplies 3/10, 2/15, 1/30 1297 155.64 1452.64
20-Oct RMTCJ Supplies Co. 3/10, 2/20, 1/30, n/60 422 50.64 472.64
24-Oct Chuja Paper Co. 2/10, 1/30, n/60 198 23.76 221.76
26-Oct The Haus of Supplies 3/10, 2/15, 1/30 992 119.04 1111.04

Total 3439 412.68 3851.68

 It's Cool Supplies
Cash Disbursement Book

Date Paid to Check Voucher Check No. Cash Purchase Discount Acounts Payable Purchases Input Tax
2018 Credit Credit Debit Debit Debit
10-Oct DO Office Supplies 1253.55 915 109.8
14-Oct Chuja Paper Co. 514.64 147 17.64
16-Oct Naag's School Supplies 1835.2 1460 175.2
18-Oct Mamamoo School Supplies 3154.4 2370 284.4
22-Oct Naag's School Supplies 1785.92 1416 169.92
23-Oct The Haus of Supplies 1124.5 26.91 1154.64 -3.23
24-Oct Papelaria Merchandise 831.73 10.6 843.6 -1.27
25-Oct RMTCJ Supplies Co. 449.85 8.28 459.12 -0.99
28-Oct Chuja Paper Co. 567.32 3.96 571.76 -0.48
29-Oct The Haus of Supplies 1227.71 29.76 1261.04 -3.57
2-Oct Naag's School Supplies 150
7-Oct DO Office Supplies 150
8-Oct Papelaria Merchandise 150
9-Oct The Haus of Supplies 150
11-Oct Chuja Paper Co. 150
12-Oct Mamamoo School Supplies 150
24-Oct Mamamoo School Supplies 150
25-Oct DO Office Supplies 150
30-Oct Papelaria Merchandise 150

Total 14094.82 79.51 4290.16 6308 747.42

 Sundry Accounts F Debit Credit

Freight in 228.75
Freight in 350
Freight in 200
Freight in 500
Freight in 200

Accounts Receivable - Naag 150

Accounts Receivable - DO 150
Accounts Receivable - Papelaria 150
Accounts Receivable - The Haus 150
Accounts Receivable - Chuja 150
Accounts Receivable - Mamamoo 150
Accounts Receivable - Mamamoo 150
Accounts Receivable - DO 150
Accounts Receivable - Papelaria 150

2828.75
 It's Cool Supplies
Sales Journal

Date Customer F Terms Accounts Receivable Sales Output Tax

2018 Debit Credit Credit
8-Oct Papelaria Merchandise 3/10, 2/15, 1/30 397.6 355 42.6
12-Oct Mamamoo School Supplies 3/10, 2/15, 1/30 1456 1300 156
24-Oct Mamamoo School Supplies 3/10, 2/15, 1/30 2587.2 2310 277.2
25-Oct DO Office Supplies 3/10, 2/15, 1/30 1400 1250 150

5840.8 5215 625.8

 It's Cool Supplies
Cash Receipts Journal

Date Received From OR No. Cash Sales Discount Accounts Receivable Sales Output Tax
2018 Debit Debit Credit Credit Credit
2-Oct RMTCJ Supplies Co. 1 1310.4 1170 140.4
2-Oct Naag's School Supplies 2 334.8 150 165 19.8
7-Oct DO Office Supplies 3 1146.8 150 890 106.8
9-Oct The Haus of Supplies 4 799.6 150 580 69.6
11-Oct Chuja Paper Co. 5 306.8 150 140 16.8
17-Oct Papelaria Merchandise 6 150 150
17-Oct Papelaria Merchandise 6 535.67 10.65 547.6 -1.28
17-Oct Mamamoo School Supplies 7 150 150
17-Oct Mamamoo School Supplies 7 1562.32 39 1606 -4.68
27-Oct DO Office Supplies 8 150 150
27-Oct DO Office Supplies 8 1508 37.5 1550 -4.5
27-Oct Mamamoo School Supplies 9 150 150
27-Oct Mamamoo School Supplies 9 2659.58 69.3 2737.2 -8.32
30-Oct Papelaria Merchandise 10 438.96 150 258 30.96

11202.93 156.45 7790.8 3203 365.58

Sundry Account F Debit Credit
 It's Cool Supplies
General Journal

Date Account Titles and Explanations PR Debit Credit

12-Oct Freight in 250
Accounts Payable- Papelaria 250
Freight charges on account

18-Oct Freight in 150

Accounts Payable- The Haus 150
Freight charges on account

20-Oct Freight in 150

Accounts Payable- RMTCJ 150
Freight charges on account

23-Oct Accounts Payable- The Haus 448

Purchase Returns and Allowances 400
Input Tax 48
Returns of Merchandise
350
24-Oct Freight in 350
Accounts Payable- Chuja
Freight charges on account

25-Oct Accounts Payable- RMTCJ 163.52

Purchase Returns and Allowances 146
Input Tax 17.52
Returns of Merchandise

26-Oct Freight in 150

Accounts Payable- The Haus 150
Freight charges on account
 It's Cool Supplies
General Ledger

Account Name: Cash on Hand Account Code: 010

Balance
Date Description and Explanations JR Debit Credit Debit Credit
31-Oct Cash Collection CRJ-01 11202.93 11202.93

Account Name: Cash in Bank Account Code: 020

31-Oct Cash Payments CDB-01 14094.82 14094.82

Account Name: Accounts Receivable Account Code: 030

31-Oct Sales on account SJ-01 5840.8 5840.8
31-Oct Sales on account CRJ-01 7790.8 -1950
31-Oct Sales on account CDB-01 1350 -3300

Account Name: Input Tax Account Code: 040

31-Oct Paid tax CDB-01 747.42 747.42
31-Oct Paid tax PJ-01 412.68 1160.1
31-Oct Paid tax to The Haus J-01 48 1112.1
31-Oct Paid Tax to RMTCJ J-01 17.52 1094.58

Account Name: Creditable Input Tax Account Code: 050

Account Name: Accounts Payable Account Code: 110

31-Oct Purchase on Account PJ-01 3851.68 3851.68
31-Oct Purchase on Account CDB-01 4290.16 -438.48
31-Oct Purchase on Account J-01 1050 611.52

Account Name: VAT Payable Account Code: 120

Account Name: Output Tax Account Code: 130
31-Oct Paid tax CRJ-01 365.58 365.58
31-Oct Paid tax SJ-01 625.8 994.38

Account Name: Sales Account Code: 210

31-Oct Sold merchandise CRJ-01 3203 3203
31-Oct Sold merchandise on account SJ-01 5215 8418

Account Name: Sales Discount Account Code: 220

31-Oct Full settlement CRJ-01 156.45 156.45

Account Name: Purchases Account Code: 310

31-Oct Purchase merchandise CDB-01 6308 6308
31-Oct Purchase merchandise on account PJ-01 3439 9747

Account Name: Purchase Returns and Allowances Account Code: 320

31-Oct Defective merchandise J-01 400 400
31-Oct Defective merchandise J-01 146 546

Account Name: Purchase Discount Account Code: 330

31-Oct Full settlement CDB-01 79.51 79.51

Account Name: Freight in Account Code: 340

31-Oct Paid freight charges CDB-01 1478.75 1478.75
31-Oct Paid freight charges J-01 1050 2528.75

Account Name: Freight out Account Code: 410

24729.71 28044.23