Lumen Almachar
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belliissiimmaaLumen Almachar
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belliissiimmaaDATE R.R. NO.
ACCOUNT CREDITED
Jul-01 1 SECO CO.
Jul-05 2 RICARTE DRUG SUPPLY
Jul-07 3 CASAS DRUG CO.
Jul-14 4 BALINO DRUG CO.
Jul-27 5 ABETO PHARMACEUTICALS
Total
LUMEN ALMACHAR
PURCHASE JOURNAL
CREDITS DEBI
PR
ACCOUNTS PAYABLE PURCHASES OFFICE SUPPLIES
/ ₱ 23,420.00 ₱ 23,420.00
/ ₱ 56,240.00 ₱ 56,240.00
/ ₱ 36,735.00 ₱ 36,735.00
/ ₱ 47,940.00 ₱ 47,940.00
/ ₱ 63,847.00 ₱ 63,847.00
₱ 228,182.00 ₱ 228,182.00 -
210 510
page 7
DEBITS
OTHER ACCOUNTS
STORE SUPPLIES
ACCOUNTS TITLE PR AMOUNT
- - - -
CASH PAYMENT
DATE CK. NO DESCRIPTION
Jul-02 536 PAID RENT
Jul-09 537 SECO CO.
Jul-16 538 RICARTE DRUG SUPPLY
Jul-23 539 BALINO DRUG CO.
Jul-30 540 PURCHASED MERCHANDIS
Total
LUMEN ALMACHAR
CASH PAYMENTS JOURNAL
CREDITS DEBITS
PURCHASE ACCOUNTS
CASH DISCOUNT PAYABLE PURCHASES
₱ 10,000.00
₱ 22,951.60 ₱ 468.40 ₱ 23,420.00
₱ 51,103.80 ₱ 516.20 ₱ 51,620.00
₱ 46,981.20 ₱ 958.80 ₱ 47,940.00
₱ 27,020.00 ₱ 27,020.00
₱ 158,056.60 ₱ 1,943.40 ₱ 122,980.00 ₱ 27,020.00
110 530 210 510
PAGE 7
DEBITS
OTHER ACCOUNTS
ACCOUNT TITLE PR AMOUNT
RENT EXPENSE 620 10,000.00
10,000.00
620
GENERAL JOURNAL
DATE
Jul-12
Jul-15
Lumen Almachar
GENERAL JOURNAL
PARTICULARS
Accounts Payable - Ricarte Drug Supply
Purchases Returns and Allowances
To record a credit memorandum from Ricarte Drug Supply for merchandising returned that was purchased on Jul
Accounts Payable - Casas Drug Co.
Purchases Returns and Allowances
To record a credit memorandum from Casas Drug Co. for merchandising returned that was purchased on July 7
PAGE 7
PR DEBIT CREDIT
210/ ₱ 4,620.00
520 ₱ 4,620.00
210/ 5,370.00
520 5,370.00
Lumen Almachar
General Ledger
Account Name: Cash Account No.
Date Particulars Debit
July 1 Beg. Balance 918,000
30 Total Cash credited
Account Name: Accounts Payable Account No.
Date Particulars Debit
July 1 Beg. Balance
12 Returned Merch. 4,620
15 Returned Merch. 5,370
30 Purchase on Credit
Paid Purchases 122,980
Account Name: Purchases Account No.
Date Particulars Debit
July 1 Beginning Balance 1,382,625.00
30 Purchases on credit 228,182.00
Purchases on cash 27,070.00
Account Name: Purchases Returns and Allowances Account No.
Date Particulars Debit
July 1 Beginning Balance
12 Returned Merchandise
15 Returned Merchandise
Account Name: Purchases Discount Account No.
Date Particulars Debit
July 1 Beginning Balance
30 Total Discounts
Account Name: Rent Expense Account No.
Date Particulars Debit
July 1 Beginning Balance 50,000.00
30 Paid Rent 10,000.00
umen Almachar
eneral Ledger
Account No. 110
Credit Balance
918,000
158,106.60 759,893.40 Be.g Balance
₱ 759,893.40
Account No. 210
Credit Balance
621,769 621,769
617,149 Balance
611,779
228,182 839,961
716,981
₱ 716,981.00
Beg Balance
Account No. 510
Credit
1,382,625.00
1,610,807.00
1,637,877.00
₱ 1,637,877.00
Account No. 510 Balance
Credit
31,623.00 31,623.00
4,620.00 36,243.00
5,370.00 41,613.00
₱ 41,613.00
Account No. 530
Credit
21,145.00 21,145.00
1,943.40 23,088.40
₱ 23,088.40
Account No. 620
Credit
50,000.00
60,000.00
₱ 60,000.00
CASH 110 PURCHASES RETURNS AND ALLOWANCES 510
918,000.00 158,056.60
Balance
918,000.00 158,056.60
759,943.40
PURCHASES 510 RENT EXPENSE
1,382,625.00 50,000.00
23,420.00 10,000.00
56,240.00
36,735.00
47,940.00
63,847.00 60,000.00
27,020.00 60,000.00
1,637,827.00 -
1,637,827.00
NS AND ALLOWANCES 510 ACCOUNTS PAYABLE 210
31,623.00 23,420.00 621,769.00
4,620.00 Jul-12 4,620.00 23,420.00
5,370.00 Jul-15 5,370.00 56,240.00
Jul-16 51,620.00 36,735.00
41,613.00 Jul-23 47,940.00 47,940.00
63,847.00
132,970.00 849,951.00
Balance 716,981.00
RENT EXPENSE PURCHASE DISCOUNTS 530
21,145.00
₱ 1,943.40
- - 23,088.40
Balance ₱ 23,088.40
Beg. Balance
Jul-09
Jul-05
Jul-07
Jul-14
Jul-27
Beg, Balance
Jul-30
Lumen Almachar
Accounts Payable Subsidiary Ledger
Seco Co. Casas Drug Co.
₱ 23,420.00 Jul-01 ₱ 36,735.00
₱ 23,420.00 ₱ 36,735.00
Ricarte Drug Supply Balino Drug Co.
₱ 56,240.00 Jul-05 ₱ 47,940.00
₱ 56,240.00 ₱ 47,940.00
Abeto Pharmaceuticals
₱ 63,847.00 Jul-27
₱ 63,847.00
Jul-07
Jul-14
Lumen Almcahar
Schedule of Accounts Payable
Casas Drug Co.
Abeto Pharmacueticals
Total
Almcahar Lumen Almcahar
ccounts Payable Difference
July 1-30
Date
₱ 31,365.00 30 Ending
₱ 63,847.00 1 Beginning
₱ 95,212.00 Total
Lumen Almcahar
Difference
July 1-30
₱ 716,981.00
₱ 621,769.00
₱ 95,212.00
