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| Missouri Small Business
Development Centers ... your success is our business |
Tuesday, December 02, 2008
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Sample Journals to be used with Recordkeeping
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Cash Receipts Journal - Page 1
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100
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110
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260
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280
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300
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400
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410
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420
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Date 19xx
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Receipt Number
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Cash Total Amt
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Payor
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Accts Rec
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Sales Tax Payable
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Long-term Note Pay
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Owner's Equity
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Sales Revenue
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Over/
(Under) |
Misc. Income
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Acct Name
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Acct Number
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Credit Amt
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| 12/1 | Ck #415 |
3,500
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Joe Smith |
3,500
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| 12/2 |
15,000
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Natl Bank |
15,000
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| 12/7 | Tape #1 |
3,685
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Cash Receipts 1-7 |
175
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3,500
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10.00
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| 12/14 | Tape #2 |
4,720
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Cash Receipts 8-14 |
225
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4,500
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(5.00)
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| 12/31 | Ck #148 |
100
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Chamber of Comm |
100
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| 12/31 | Ck # 536 |
500
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John Bay |
500
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| TOTALS | 27,505 |
500
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400
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15,000
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3,500
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8,000
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5.00
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100
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Dr.
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Cr.
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Cr.
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Cr.
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Cr.
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Cr.
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Cr./Dr.
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Cr.
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| CASH PAYMENT (DISBURSEMENT) JOURNAL - Page 1 | ||||||||||||||||||
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100
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200
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230
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280
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310
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500
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510
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600
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605
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620
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630
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635
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645
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660
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Date 19XX
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Chk #
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Cash Chk Amt
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Payee
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Accts Payable
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Salaries Payable
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LongTrm Nte Pay
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Owners Draw
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Mrchnd. Prchses
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(Prchse Disc.)
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Accntg Legal
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Adver-tising
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Electric Exp.
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Interest
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Main.-Repairs
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Rent Exp.
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Supplies Exp.
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Acct Name
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Debit
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| 12/1 |
1
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700.00
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Red Co. |
700
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| 12/2 |
2
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800.00
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Handy Dandy |
800
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| 12/3 |
3
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5,000.00
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Doss Furn. |
Furn-Fixt
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5,000
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| 12/3 |
4
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6,000.00
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Amer. Wareh |
6,000
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| 12/3 |
5
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3,000.00
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Get It Cheap |
3,000
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| 12/4 |
6
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500.00
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City News |
500
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| 12/4 |
7
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1,000.00
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J. Law |
1,000
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| 12/4 |
8
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100.00
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Petty Cash |
Petty Cash
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100
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| 12/9 |
9
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4,000.00
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Car Co. |
Vehic
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4,000
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| 12/9 |
10
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30.00
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Lemon Supply |
30
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| 12/20 |
11
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250.00
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Flash Elec. |
250
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| 12/31 |
12
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498.21
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Natl Bank |
348.21
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150
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| TOTALS |
21,878.21
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0
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0
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348.21
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0
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9,000
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0
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1,000
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500
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250
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150
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800
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700
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30
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9,100
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(Cr)
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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Dr.
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