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Sales Journal - Practice #1 - 12-1

- The document contains sales records from City's Depot of Costa Rica between May 1-7, 2019. It includes invoices, products sold, customers, prices and calculations of totals. - A total of 7 invoices were generated over the 7 day period, with various products like paper, laptops and calculators being sold to 5 different customers. - The sales journal shows a total of $59,133,589.30 in accounts receivable from the customers. Subsidiary ledgers track the outstanding balances for each individual customer. - The general ledger shows that on July 31st, accounts receivable was $82,841,589.30 while inventory was adjusted down to $50,429,359

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Krissya Masis Mora
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42 views16 pages

Sales Journal - Practice #1 - 12-1

- The document contains sales records from City's Depot of Costa Rica between May 1-7, 2019. It includes invoices, products sold, customers, prices and calculations of totals. - A total of 7 invoices were generated over the 7 day period, with various products like paper, laptops and calculators being sold to 5 different customers. - The sales journal shows a total of $59,133,589.30 in accounts receivable from the customers. Subsidiary ledgers track the outstanding balances for each individual customer. - The general ledger shows that on July 31st, accounts receivable was $82,841,589.30 while inventory was adjusted down to $50,429,359

Uploaded by

Krissya Masis Mora
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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CTP Oreamuno

Accounting
Sales Journal

City's Depot of Costa Rica


Date 05/01/19
INVOICE 300
Costumer Code 5
Name: Molten Corporation

Product
Units Description
Code
1450 Paper Reams 1

City's Depot of Costa Rica


Date 05/02/19
INVOICE 301
Costumer Code 1
Name: American Eagle

Product
Units Description
Code
30 Laptop HP-120 3

City's Depot of Costa Rica


Date 05/03/19
INVOICE 302
Costumer Code 4
Name: KL Company

Product
Units Description
Code
200 Financial Calculator CASIO 5
City's Depot of Costa Rica
Date 05/04/19
INVOICE 303
Costumer Code 1
Name: American Eagle

Product
Units Description
Code
155 Scientific Calculator CASIO 4

City's Depot of Costa Rica


Date 05/05/19
INVOICE 304
Costumer Code 3
Name: JK Tranding Company

Product
Units Description
Code
20 Laptop Toshiba 2

City's Depot of Costa Rica


Date 05/06/19
INVOICE 305
Costumer Code 2
Name: Alpha Stores Partnership

Product
Units Description
Code
125 Financial Calculator CASIO 5

City's Depot of Costa Rica


Date 05/07/19
INVOICE 306
Costumer Code 5
Name: Molten Corporation

Product
Units Description
Code
40 Laptop HP-120 3
Seller Code 100
Cashier 3

Per Unit price Amount


₡ 553.80 ₡ 803,010.00
Sub-Total ₡ 803,010.00
Value Added Tax ₡ 104,391.30
Total ₡ 907,401.30

Seller Code 102


Cashier 3

Per Unit price Amount


₡ 502,000.00 ₡ 15,060,000.00
Sub-Total ₡ 15,060,000.00
Value Added Tax ₡ 1,957,800.00
Total ₡ 17,017,800.00

Seller Code 102


Cashier 3

Per Unit price Amount


₡ 22,350.00 ₡ 4,470,000.00
Sub-Total ₡ 4,470,000.00
Value Added Tax ₡ 581,100.00
Total ₡ 5,051,100.00
Seller Code 100
Cashier 3

Per Unit price Amount


₡ 4,670.00 ₡ 723,850.00
Sub-Total ₡ 723,850.00
Value Added Tax ₡ 94,100.50
Total ₡ 817,950.50

Seller Code 101


Cashier 2

Per Unit price Amount


₡ 420,000.00 ₡ 8,400,000.00
Sub-Total ₡ 8,400,000.00
Value Added Tax ₡ 1,092,000.00
Total ₡ 9,492,000.00

Seller Code 102


Cashier 3

Per Unit price Amount


₡ 22,350.00 ₡ 2,793,750.00
Sub-Total ₡ 2,793,750.00
Value Added Tax ₡ 363,187.50
Total ₡ 3,156,937.50

Seller Code 102


Cashier 3
Per Unit price Amount
₡ 502,000.00 ₡ 20,080,000.00
Sub-Total ₡ 20,080,000.00
Value Added Tax ₡ 2,610,400.00
Total ₡ 22,690,400.00
Sales Record

Customer Seller
Invoice # Date Invoice Amount Customer Name
's Code Code

300 05/01/19 ₡ 907,401.30 5 Molten Corporation 100


301 05/02/19 ₡ 17,017,800.00 1 American Eagle 102
302 05/03/19 ₡ 5,051,100.00 4 KL Company 101
303 05/04/19 ₡ 817,950.50 1 American Eagle 100
304 05/05/19 ₡ 9,492,000.00 3 JK Tranding Company 101
305 05/06/19 ₡ 3,156,937.50 2 Alpha Stores Partnership 102
306 05/07/19 ₡ 22,690,400.00 5 Molten Corporation 101
₡ 59,133,589.30
Product % Commission
Seller Name Cashier %Profit
Code Commission Expense

Alex Pearce 3 1 5 ₡ 40,150.50 33


Marta Aguilar 3 3 3 ₡ 451,800.00 42
Susan Jones 1 5 4 ₡ 178,800.00 38
Alex Pearce 3 4 4 ₡ 28,954.00 30
Susan Jones 2 2 3 ₡ 252,000.00 40
Marta Aguilar 3 5 4 ₡ 111,750.00 38
Susan Jones 3 3 3 ₡ 602,400.00 42
₡ 1,665,854.50
Sales Journal
Invoice Post DEBITS
Date Account Debited
# Ref Accounts Receivable
Date
05/01/19 300 Molten Corporation ✓ ₡ 907,401.30
05/02/19 301 American Eagle ✓ ₡ 17,017,800.00
05/03/19 302 KL Company ✓ ₡ 5,051,100.00
05/04/19 303 American Eagle ✓ ₡ 817,950.50
05/05/19 304 JK Tranding Company ✓ ₡ 9,492,000.00
05/06/19 305 Alpha Stores Partnership ✓ ₡ 3,156,937.50
05/07/19 306 Molten Corporation ✓ ₡ 22,690,400.00
Totals ₡ 59,133,589.30
es Journal Page. 3

CREDITS Cost of Goods Sold Dt. Inventory


Value added Tax Sales Revenue Cr.

₡ 104,391.30 ₡ 803,010.00 ₡ 603,766.92


₡ 1,957,800.00 ₡ 15,060,000.00 ₡ 10,605,633.80
₡ 581,100.00 ₡ 4,470,000.00 ₡ 3,239,130.43
₡ 94,100.50 ₡ 723,850.00 ₡ 556,807.69
₡ 1,092,000.00 ₡ 8,400,000.00 ₡ 6,000,000.00
₡ 363,187.50 ₡ 2,793,750.00 ₡ 2,024,456.52
₡ 2,610,400.00 ₡ 20,080,000.00 ₡ 14,140,845.07
₡ 6,802,979.30 ₡ 52,330,610.00 ₡ 37,170,640.44
Subsidiary Ledger (Subsidiar mayor)
Accounts Receivable-Molten Corporation

Uptated Balance
Balance ₡ 670,890.00 ₡ 670,890.00
05/01/19 ₡ 907,401.30 ₡ 1,578,291.30
05/07/19 ₡ 22,690,400.00 ₡ 24,268,691.30
₡ 24,268,691.30
Subsidiary Ledger
Accounts Receivable-American Eagle

Uptated Balance
Balance ₡ 564,000.00 ₡ 564,000.00
05/02/19 ₡ 17,017,800.00 ₡ 17,581,800.00
05/04/19 ₡ 817,950.50 ₡ 18,399,750.50
₡ 18,399,750.50
Subsidiary Ledger
Accounts Receivable-KL Company

Uptated Balance
Balance ₡ 908,000.00 ₡ 908,000.00
05/03/19 ₡ 5,051,100.00 ₡ 5,959,100.00
₡ 5,959,100.00
Subsidiary Ledger
Accounts Receivable-JK Tranding Company

Uptated Balance
Balance ₡ - ₡ -
05/05/19 ₡ 9,492,000.00 ₡ 9,492,000.00
₡ 9,492,000.00
Subsidiary Ledger
Accounts Receivable-Alpha Stores Partnership

Uptated Balance
Balance ₡ 420,000.00 ₡ 420,000.00
05/05/19 ₡ 3,156,937.50 ₡ 3,576,937.50
₡ 3,576,937.50
General Ledger
DEBIT CREDIT
Accounts Receivable
06/30/19 ₡ 23,708,000.00
07/31/19 ₡ 59,133,589.30
₡ 82,841,589.30

Inventory
06/30/19 ₡ 87,600,000.00
07/31/19 ₡ 37,170,640.44
₡ 50,429,359.56

Sales Revenue
06/30/19 ₡ -
07/31/19 ₡ 52,330,610.00
₡ 52,330,610.00

Cost of Good Sold


06/30/19 ₡ -
07/31/19 ₡ 37,170,640.44
₡ 37,170,640.44

Value Added Tax


06/30/19 ₡ -
07/31/19 ₡ 6,802,979.30
₡ 6,802,979.30

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