CASH RECEIPTS JOURNAL

Date		Account	Post Ref.	Debit		Credit			Cost of Goods Sold
				Cash	Sales Discounts	Sales Revenue	Accounts Receivable	Other Accounts
Jun	1	Bank Loan Payable	250	41,000				41,000
Jun	3	ARC - Mick's Sporting Goods	110-5	4,211			4,211
Jun	9	ARC - Jump Around	110-1	3,906	434		4,340
Jun	13	Sales Revenue	X	4,312		4,312			2,112
Jun	19	ARC - Great Sports	110-6	2,000			2,000
Jun	20	Sales Revenue	X	17,280		17,280			10,496
Jun	24	ARC - The Locker Room	110-3	14,675			14,675
Jun	27	Sales Revenue	X	7,320		7,320			4,080
Jun	29	ARC - Croquet and Cricket	110-4	2,472			2,472
Jun	29	Sales Revenue	X	4,704		4,704			2,592
Total				101,880	434	33,616	27,698	41,000	19,280
Post reference				(100)	(402)	(400)	(110)	(X)	(500)/(120)

CASH PAYMENTS JOURNAL

Date		Account	Check No.	Post Ref.	Debit				Credit
					Accounts Payable	Merchandise Inventory	Wages Expense	Other Accounts	Cash
Jun	1	Prepaid Rent	652	140				8,300	8,300
Jun	3	APC - Addax Sports	653	210-6	3,497				3,497
Jun	3	Electricity Payable	654	221				829	829
Jun	4	Wages Payable	655	220			339	1,196	1,535
Jun	5	Office Supplies	656	130				338	338
Jun	10	APC - Hike	657	210-2	2,965				2,965
Jun	11	APC - Sport Borders	658	210-1	3,671				3,671
Jun	11	Wages Expense	659	X			2,080		2,080
Jun	14	APC - J. J. Spud	660	210-5	4,600				4,600
Jun	18	Wages Expense	661	X			1,739		1,739
Jun	25	Wages Expense	662	X			1,657		1,657
Jun	28	APC - Sport Borders	663	210-1	3,648				3,648
Jun	29	Merchandise Inventory	664	X		2,592			2,592
Jun	30	Salary Expense	665	545				4,900	4,900
Total					18,381	2,592	5,815	15,563	42,351
Post reference					(210)	(120)	(516)	(X)	(100)

GENERAL LEDGER

Account: Cash Account No. 100

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				70,508 DR
Jun	30	Total from cash receipts journal	CRJ	101,880		172,388 DR
Jun	30	Total from cash payments journal	CPJ		42,351	130,037 DR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

The Adrenaline Hut

Date

Particulars

Debit

Credit

Balance

JUN 1

BALANCE BROUGHT FORWARD

$73,682 CR

JUN 1

651

$980

$72,702 CR

JUN 2

DEPOSIT - Croquet and Cricket

$3,106

$75,808 CR

JUN 3

LOAN

$41,000

$116,808 CR

JUN 4

DEPOSIT - Jump Around

$1,400

$118,208 CR

JUN 4

650

$6,700

$111,508 CR

JUN 5

652

$8,300

$103,208 CR

JUN 6

653

$3,497

$99,711 CR

JUN 6

DEPOSIT - Mick's Sporting Goods

$4,211

$103,922 CR

JUN 6

655

$1,535

$102,387 CR

JUN 7

654

$829

$101,558 CR

JUN 9

656

$338

$101,220 CR

JUN 13

659

$2,080

$99,140 CR

JUN 14

657

$2,965

$96,175 CR

JUN 14

DEPOSIT - Cash sales

$4,312

$100,487 CR

JUN 15

658

$3,671

$96,816 CR

JUN 15

DEPOSIT - Jump Around

$3,906

$100,722 CR

JUN 20

660

$4,600

$96,122 CR

JUN 20

661

$1,739

$94,383 CR

JUN 24

DEPOSIT - Great Sports

$2,000

$96,383 CR

JUN 26

DEPOSIT - Cash sales

$17,280

$113,663 CR

JUN 27

NSF CHECK - Great Sports

$2,000

$111,663 CR

JUN 27

662

$1,657

$110,006 CR

JUN 30

DEPOSIT - Croquet and Cricket

$2,472

$112,478 CR

JUN 30

DEPOSIT - Cash sales

$7,320

$119,798 CR

JUN 30

664

$2,592

$117,206 CR

JUN 30

INTEREST

$600

$117,806 CR

JUN 30

SERVICE CHARGE

$10

$117,796 CR

Last statement to 05/31/16

This statement to 06/30/16

Total debits

$43,493

Total credits

$87,607

Final balance

$117,796 CR

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