Cash Disbursements & Cash Receipts Journals

CASH DISBURSEMENTS JOURNAL CASH DISBURSEMENT JOURNAL EXAMPLE DATE CHECK 1998 # EXPLANATION

CASH ACCOUNTS ACCOUNT PAYABLE

Nov 1

101

Paid Nov. rent

$800.00

Nov 2 Nov 3 Nov 4 Nov 4

102 103 104 105

Merchandise Purchased Electricity Paid Loan Payment Equipment Repair

$500.00 $120.00 $650.00 $320.00

RENT EXPENSE

UTILITIES EXPENSE

SUPPLIES EXPENSE

EQUIP REPAIR EXP

MISC EXPENSE

MISC EXPENSE DESCRIPTION (Describe Misc Expenses Here)

$800.00 $500.00 $120.00 $650.00 $320.00

CASH RECEIPTS & SALES JOURNAL CASH RECEIPTS & SALES JOURNAL EXAMPLE DATE 1998 Nov. 4 Nov. 6 Nov. 10 Nov. 11

EXPLANATION Cash Sales Invoice #236, Less 2% (Lumber Wholesale Co.) Utah Bank & Loan (money from loan) Cash Sales

CASH ACCOUNT $400.00 $955.55 $4,000.00 $300.00

ACCOUNTS RECEIVABLE

ACCOUNTS PAYABLE

SALES DISCOUNTS

SALES $400.00

$975.00

$19.50 $4,000.00 $300.00

INTEREST RECEIVED

CASH DISBURSEMENTS JOURNAL EXAMPLE 2 CASH DISBURSEMENTS JOURNAL EXAMPLE 2 DATE 1998 EXPLANATION May 6 Davis & Davis, Inc.

CHECK NO. 26

CASH ACCOUNT

ACCOUNTS PAYABLE $147.58

$147.58

CASH RECEIPTS & SALES EXAMPLE 2 CASH RECEIPTS & SALES JOURNAL EXAMPLE 2 DATE 1998

EXPLANATION

May 1

Wells Fargo Co. - Lumber Ticket #27

May 3

Miracle Construction Co. - Ticket #292

May 3

Weowe Lumber Co. - Ticket #593

NOTE: See Example file at /var/www/apps/pdfcoke/pdfcoke/tmp/scratch7/16805401.doc

/var/www/apps/pdfcoke/pdfcoke/tmp/scratch7/16805401.doc

CASH ACCOUNT 5$$775.00$$

$7,667.25

ACCOUNTS RECEIVABLE

SALES 5

$775.00

$1,298.90

($1,298.90)

($7,667.25)