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/scribd/scribd/tmp/scratch7/16805401.doc

/var/www/apps/scribd/scribd/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)