Professional Documents
Culture Documents
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Copperland Company
CASH PAYMENTS JOURNAL
For the month ended 30st November 2017
CK. POST. GENERAL ACCOUNTS PAY.
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT DEBIT
2017
1 Nov 3 Gillis Glass Co. 832 210 2,120.00
2 7 Supplies - Office 833 1145 164.00
3 8 Utilities Expense 834 6170 324.00
4 14 Purchases 835 5110 1,560.00
5 18 Sheng Industries 836 240 1,816.00
6 30 Supplies - Office 837 1145 56.21
7 Advertising Expense 6105 82.25
8 Miscellenous Expense 6135 36.17
9 Cash short (over) 6110 1.45
10 30 Totals 2,222.63 1.45 3,936.00
11 () () (2110)
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PURCHASES. CASH
DISCOUNT CR. CREDIT
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VENDOR Lawes Imports VENDOR NO. 220
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 1,908.35 1
2 17 PJ11 2,643.50 4,551.85 2 9-3
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VENDOR Mc Kell Supply Inc. VENDOR NO. 230
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 648.50 1
2 5 PJ11 2,548.25 3,196.75 2 9-3
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VENDOR Sheng Industries VENDOR NO. 240
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 2,169.00 1
2 17 PJ11 1,816.00 353.00 2
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VENDOR Tresler Corporation VENDOR NO. 250
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 2,913.00 1
2 10 PJ11 1,525.00 4,438.00 2 9-3
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9-3
SCHEDULE OF ACCOUNTS PAYABLE
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ACCOUNT Cash ACCOUNT NO. 1110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 9,183.10 1
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ACCOUNT Supplies - Office ACCOUNT NO. 1145
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 2,498.21 1
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ACCOUNT Accounts Payable ACCOUNT NO. 2110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 9,758.85 1
2 5 PJ11 6,716.75 16,475.60 2 9-3
3 30 CPJ11 3,936.00 12,539.60 3 9-5
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ACCOUNT Purchases ACCOUNT NO. 5110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 92,184.11 1
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ACCOUNT Purchases Discount ACCOUNT NO. 5120
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 701.57 1
2 30 CPJ11 42.40 743.97 2 9-5
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ACCOUNT Advertising Expense ACCOUNT NO. 6105
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 16,554.69 1
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ACCOUNT Cash Short and Over ACCOUNT NO. 6110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 16.99 1
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ACCOUNT Miscellaneous Expense ACCOUNT NO. 6135
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 1,092.05 1
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ACCOUNT Utilities Expense ACCOUNT NO. 6170
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 9,105.40 1
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Replenish the Petty Cash Fund to $250.
Complete the Petty Cash Report below and record the replenishment of the petty cash fund on 31st October 2017.
Explanation Reconciliation
Fund total 250.00
Payments: bought paper for office 56.21
paid for advertising 82.25
bought pizza for staff working late 36.17
Less: Total payments 174.63
Equals: Recorded amount on hand 75.37
Less: Actual amount on hand 76.82
Equals: Cash short (over) (1.45)
Amount to replenish
tty cash fund on 31st October 2017.
Replenish
Amount
174.63
(1.45)
173.18