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Tuesday, December 02, 2008  
 
 
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Sample Journals to be used with Recordkeeping

Cash Receipts Journal - Page 1
                 
   
100
 
110
260
280
300
400
410
420
       
Date 19xx
Receipt Number
Cash Total Amt
Payor
Accts Rec
Sales Tax Payable
Long-term Note Pay
Owner's Equity
Sales Revenue
Over/
(Under)
Misc. Income
 
Acct Name
Acct Number
Credit Amt
12/1 Ck #415
3,500
Joe Smith      
3,500
             
12/2  
15,000
Natl Bank    
15,000
               
12/7 Tape #1
3,685
Cash Receipts 1-7  
175
   
3,500
10.00
         
12/14 Tape #2
4,720
Cash Receipts 8-14  
225
   
4,500
(5.00)
         
12/31 Ck #148
100
Chamber of Comm            
100
       
12/31 Ck # 536
500
John Bay
500
                   
 
TOTALS 27,505  
500
400
15,000
3,500
8,000
5.00
100
       
   
Dr.
 
Cr.
Cr.
Cr.
Cr.
Cr.
Cr./Dr.
Cr.
       
   
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CASH PAYMENT (DISBURSEMENT) JOURNAL - Page 1                  
   
100
 
200
230
280
310
500
510
600
605
620
630
635
645
660
   
Date 19XX
Chk #
Cash Chk Amt
Payee
Accts Payable
Salaries Payable
LongTrm Nte Pay
Owners Draw
Mrchnd. Prchses
(Prchse Disc.)
Accntg Legal
Adver-tising
Electric Exp.
Interest
Main.-Repairs
Rent Exp.
Supplies Exp.
Acct Name
Debit
12/1
1
700.00
Red Co.                      
700
     
12/2
2
800.00
Handy Dandy                    
800
       
12/3
3
5,000.00
Doss Furn.                          
Furn-Fixt
5,000
12/3
4
6,000.00
Amer. Wareh        
6,000
                   
12/3
5
3,000.00
Get It Cheap        
3,000
                   
12/4
6
500.00
City News              
500
             
12/4
7
1,000.00
J. Law            
1,000
               
12/4
8
100.00
Petty Cash                          
Petty Cash
100
12/9
9
4,000.00
Car Co.                          
Vehic
4,000
12/9
10
30.00
Lemon Supply                        
30
   
12/20
11
250.00
Flash Elec.                
250
           
12/31
12
498.21
Natl Bank    
348.21
           
150
         
 
TOTALS
21,878.21
 
0
0
348.21
0
9,000
0
1,000
500
250
150
800
700
30
 
9,100
   
(Cr)
 
Dr.
Dr.
Dr.
Dr.
Dr.
Dr.
Dr.
Dr.
Dr.
Dr.
Dr.
Dr.
Dr.
 
Dr.
   
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University of Missouri Extension