PERIODIC: Problem 13 (pg.

340)
Date Account Titles and Explanation P.R. Debit
10 7 Account Receivable ₱ 30,000.00
Sales

8 Purchase ₱ 60,000.00
Accounts Payable

9 Freight In ₱ 2,540.00
Cash

10 Purchase ₱ 90,000.00
Freight In ₱ 6,000.00
Accounts Payable

13 Office Supplies ₱ 24,000.00

Accounts Payable

14 Accounts Receivable ₱ 24,000.00

Sales

14 Accounts Payable ₱ 6,000.00

Purchase Return and Allowances

17 Cash ₱ 30,000.00
Accounts Receivable

18 Accounts Payable ₱ 4,000.00

Office Supplies

19 Cash ₱ 18,000.00
Sales

20 Accounts Payable ₱ 96,000.00

Cash
 21 Accounts Payable ₱ 54,000.00
Cash

24 Sales Return and Allowances ₱ 2,000.00

Accounts Receivable

PERIODIC: Problem 14 (pg. 341)

Date Account Titles and Explanation P.R. Debit
8 1 Accounts Receivable ₱ 21,000.00
Sale

3 Purchase ₱ 38,000.00
Accounts Payable

5 Freight In ₱ 290.00
Cash

6 Supplies Expense ₱ 6,360.00

Accounts Payable

8 Purchase ₱ 36,000.00
Freight In ₱ 200.00
Accounts Payable

12 Accounts Payable ₱ 6,000.00

Purchase Return and Allowances
 15 Accounts Receivable ₱ 12,000.00
Sale

16 Accounts Payable ₱ 2,000.00

Supplies Expense

17 Cash ₱ 10,000.00
Sale

18 Sales Return and Allowances ₱ 2,000.00

Accounts Receivable

24 Accounts Payable ₱ 32,000.00

Cash

25 Cash ₱ 19,000.00
Accounts Receivable

PERIODIC: Problem 16 (pg. 343)

Date Account Titles and Explanation P.R. Debit
13 (pg. 340)
Balance
Credit Date
Debit Credit
10 7
₱ 30,000.00

₱ 60,000.00

8
₱ 2,540.00

₱ 96,000.00

10

₱ 24,000.00

13

₱ 24,000.00

14

₱ 6,000.00

₱ 30,000.00

14

₱ 4,000.00

17

₱ 18,000.00

18

₱ 96,000.00

19
 ₱ 54,000.00

₱ 2,000.00

20

21

24

14 (pg. 341)
Balance
Credit Date
Debit Credit
8 1
₱ 21,000.00

₱ 38,000.00

3
₱ 290.00

5
₱ 6,360.00

₱ 36,200.00

₱ 6,000.00

12
 ₱ 12,000.00

15

₱ 2,000.00

₱ 10,000.00

16

₱ 2,000.00

17

₱ 32,000.00

₱ 19,000.00

18

24

25

16 (pg. 343)
Balance
Credit Date
Debit Credit
 PERPETUAL: Problem 13 (pg. 340)
Account Titles and Explanation P.R. Debit Credit
Accounts Receivable ₱ 30,000.00
Sale ₱ 30,000.00

Cost of Goods Sold ₱ 30,000.00

Inventory ₱ 30,000.00

Inventory ₱ 60,000.00
Accounts Payable ₱ 60,000.00

Inventory ₱ 2,540.00
Cash ₱ 2,540.00

Inventory ₱ 96,000.00
Accounts Payable ₱ 96,000.00

Office Supplies ₱ 24,000.00

Accounts Payable ₱ 24,000.00

Accounts Receivable ₱ 24,000.00

Sale ₱ 24,000.00

Cost of Goods Sold ₱ 24,000.00

Inventory ₱ 24,000.00

Accounts Payable ₱ 6,000.00

Inventory ₱ 6,000.00

Cash ₱ 30,000.00
Accounts Receivable ₱ 30,000.00

Accounts Payable ₱ 4,000.00

Office Supplies ₱ 4,000.00

Cash ₱ 18,000.00
 Sale ₱ 18,000.00

Cost of Goods Sold ₱ 18,000.00

Inventory ₱ 18,000.00

Accounts Payable ₱ 96,000.00

Cash ₱ 96,000.00

Accounts Payable ₱ 54,000.00

Cash ₱ 54,000.00

Sales Return and Allowances ₱ 2,000.00

Accounts Receivable ₱ 2,000.00

PERPETUAL: Problem 14 (pg. 341)

Account Titles and Explanation P.R. Debit Credit
Accounts Receivable ₱ 21,000.00
Sale ₱ 21,000.00

Cost of Goods Sold ₱ 21,000.00

Inventory ₱ 21,000.00

Inventory ₱ 38,000.00
Accounts Payable ₱ 38,000.00

Inventory ₱ 290.00
Cash ₱ 290.00

Supplies Expense ₱ 6,360.00

Accounts Payable ₱ 6,360.00

Inventory ₱ 36,200.00
Accounts Payable ₱ 36,200.00

Accounts Payable ₱ 6,000.00

 Inventory ₱ 6,000.00

Accounts Receivable ₱ 12,000.00

Sale ₱ 12,000.00

Cost of Goods Sold ₱ 12,000.00

Inventory ₱ 12,000.00

Accounts Payable ₱ 2,000.00

Supplies Expense ₱ 2,000.00

Cash ₱ 10,000.00
Sale ₱ 10,000.00

Cost of Goods Sold ₱ 10,000.00

Inventory ₱ 10,000.00

Sales Return and Allowances ₱ 2,000.00

Accounts Receivable ₱ 2,000.00

Accounts Payable ₱ 32,000.00

Cash ₱ 32,000.00

Cash ₱ 19,000.00
Accounts Receivable ₱ 19,000.00

PERPETUAL: Problem 16 (pg. 343)

Account Titles and Explanation P.R. Debit Credit
 Balance
Debit Credit
 Balance
Debit Credit
 Balance
Debit Credit