Post ref. Date June 10 15 25 Invoice no. 4221 4222 4223 SALES JOURNAL Account Terms Fremantle Port Authority N30 Angel Sailors Club 10/10, N30 Princess May Theatre N30 101-2 101-1 101-4 Sales income 402 2,180 224 2,806 Delivery income 10 10 10 30 Page: 10 Accounts receivable 412 2,190 234 2,836 1400 7430 120 v PURCHASES JOURNAL Date June 5 12 13 24 Invoice no. Account 4346 Fresh Food Markets 28488 Foodmart Wholesalers 7789 Westside Packaging 19356 Italian Store Terms Post ref. 5/10, N30 201-2 N30 201-1 N30 2 01-4 N30201-3 Food Packaging Freight other purchases costs inwards 580 3,753 5,246 53 5,273 23 9,606 5,246 76 Page: 11 Accounts payable 580 3,753 5,299 5,296 14,928 7500 y 7520 7 7540 7 1200 CASH PAYMENTS JOURNAL Debits Accounts Other Cheque no. Cash Page: 12 Credits Discount received 2,417 860 payable 2,417 1001 1002 1003 860 1,344 -226 1,118 1,024 Post ref. 645 201-3 670 210 201-1 201-2 201-2 670 210 220 620 1,024 320 304 Date Account June 1 Rent expense 2 Italian Store 3 Wages expense PAYG withholding payable 4 Foodmart Wholesalers 4 Fresh Food Markets 11 Fresh Food Markets 17 Wages expense PAYG withholding payable 17 Superannuation payable 24 Electricity and gas expense 27 Owner's drawings 30 Motor vehicles expense 30 Bank loan 30 Bank charges 16 1004 1005 1006 1007 580 551 29 1,118 264 1008 1009 1010 1011 BS 1,344 -226 264 473 3,297 386 1,0201 310 635 280 473 3,297 386 1,020 69 12,901 BS 610 2,784 10,162 45 200 2007 4420 v Page: 14 Credits Accounts receivable Discount Cash Other Sales income 2,252 3,355 CASH RECEIPTS JOURNAL Debits Post ref. given 2,252 3,694 101-4 4,539 101-3 6,726 101-1 219 3,136 20,347 219|| Date Account June 3 Sales income 10 Sales income Princess May Theatre 17 Sales income Port City Motors 24 Sales income Angel Sailors Club 30 Sales income 339 4,169 370 4,755 2,190 3,136 17,667 2,899 7100v 7530 7 7200 7120 v Page: 20 Credit Post ref. 200/201-1 510 Debit 288 GENERAL JOURNAL Date Description June 15 Accounts payable Purchase returns and allowances (Adjustment note 28498 received from Foodmart Wholesalers) June 30 Telephone expense Accounts payable (Record telephone expense owing to Telstra for June, invoice no. 289467) 288 283 660 200/201-5 283 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Angel Sailors Club 101-1 Date Explanation Post ref. Debit Credit Balance Dr/Cr June I nvoice 4222 SJ10 2190 Dr SJ10 Cash Fremantle Port Authority Date Explanation 101-2 Post ref. Debit Credit Balance Dr/Cr June I nvoice 4221 Port City Motors Date Explanation 101-3 Post ref. Debit Credit Balance Dr/Cr June 1 Balance 370 Princess May Theatre 101-4 Date Explanation Post ref. Debit Credit Balance June 1 Balance 339 ACCOUNTS PAYABLE SUBSIDIARY LEDGER Foodmart Wholesalers 201-1 Post ref. Debit Credit Balance Date June Explanation Balance 1 1,024 Fresh Food Markets 201-2 Date Explanation Post ref. Debit Credit Balance June 1 Balance 320 Italian Store 201-3 Date Explanation Post ref. Debit Credit Balance June 1 Balance 860 Westside Packaging Co. 201-4 Date Explanation Post ref. Debit Credit Balance June Telstra 201-5 Date Explanation Post ref. Debit Credit Balance June
