VOUCH

Voucher Date Credits

No. Date 2022 Payee Paid Ck. No. Vouchers Payable
601 1-Jan Cruz Realty 3-Jan 702 ₱ 9,250.00
602 2-Jan Dorega Suppliers 10-Jan 703
603 5-Jan Espiritu Bookstore 12-Jan 704 ₱ 6,000.00
604 7-Jan Giron Freight Company 18-Jan 705 ₱ 700.00
605 15-Jan Ligeralde Business Machines 28-Jan 707 ₱ 15,000.00
606 22-Jan Macapagal Traders Cacelled ₱ 8,500.00
607 26-Jan Matias Power 26-Jan 706 ₱ 2,560.00
608 28-Jan Macapagal Traders ₱ 7,000.00

609 31-Jan Burgon Wholesaler ₱ 7,350.00

₱ 56,360.00
.(210)

CHECK REGISTER
Check Debits
No. Date 2022 Payee Voucher No. Vouchers Payable
701 1-Jan Calayag Company 600 ₱ 9,500.00
702 3-Jan Cruz Realty 601 ₱ 9,250.00
703 10-Jan Dorega Suppliers 602 ₱ 8,000.00
704 12-Jan Espiritu Bookstore 603 ₱ 6,000.00
705 18-Jan Giron Freight Company 604 ₱ 700.00
706 26-Jan Matias Power 607 ₱ 2,560.00
707 28-Jan Ligeralde Business Machines 605 ₱ 15,000.00
₱ 51,010.00
.(210)
 VOUCHER REGISTER
Debits
Purchases Transportation in Office Supplies Transportation out

₱ 6,000.00
₱ 700.00

₱ 8,500.00

₱ 7,350.00
₱ 15,850.00 ₱ 700.00 ₱ 6,000.00 ₱ -
.(510) .(540) .(170)

R
Credits
Purchase Discount Cash in bank
₱ 190.00 ₱ 9,310.00
₱ 9,250.00
₱ 160.00 ₱ 7,840.00
₱ 120.00 ₱ 5,880.00
₱ 700.00
₱ 2,560.00
₱ 300.00 ₱ 14,700.00
₱ 770.00 ₱ 50,240.00
.(530) .(110)
 Other Account Title
Account title P.R. Debit Credit
Rent Expense 610 ₱ 9,250.00

Store Equipment 180 ₱ 15,000.00

Utilities Expense 620 ₱ 2,560.00

Vouchers payable 210 ₱ 8,500.00
Purchase Return and Allowances 520 ₱ 1,500.00

₱ 35,310.00 ₱ 1,500.00
.(/) .(/)
 ASSET
Account: CASH IN BANK Account No:
Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
January 1 701 ₱9,310.00
3-Jan 702 ₱9,250.00
10-Jan 703 ₱7,840.00
12-Jan 704 ₱5,880.00
18-Jan 705 ₱700.00
26-Jan 706 ₱2,560.00
28-Jan 707 ₱14,700.00

Account: OFFICE SUPPLIES Account No:

Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
GIVEN ₱ 134,000.00
January 5 603 ₱ 6,000.00

Account: STORE EQUIPMENT Account No:

Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
GIVEN ₱ 2,300.00
January 15 605 ₱ 15,000.00

LIABILITIES
Account: VOUCHERS PAYABLE Account No:
Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
GIVEN ₱ 95,000.00
January 1 601 701 ₱ 9,500.00 ₱ 9,250.00 ₱9,500.00
3 702 ₱ 9,250.00 ₱9,250.00
5 603 ₱ 6,000.00
7 604 ₱ 700.00
10 703 ₱ 8,000.00 ₱ - ₱8,000.00
12 704 ₱ 6,000.00 ₱6,000.00
15 605 ₱ 15,000.00
18 705 ₱ 700.00 ₱700.00
 22 606 ₱ 8,500.00
26 607 706 ₱ 2,560.00 ₱ 2,560.00 ₱2,560.00
28 608 707 ₱ 15,000.00 ₱ 7,000.00 ₱15,000.00
28 608 ₱ 8,500.00 ₱8,500.00
31 609 ₱ 7,350.00
₱59,510.00

EXPENSES
Account: PURCHASES Account No:
Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
GIVEN ₱ 9,500.00
January 22 606 ₱ 8,500.00
31-Jan 609 ₱ 7,350.00

Account: PURCHASES RETURN AND ALLOWANCES Account No:

Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
January 28 608 ₱ 1,500.00

Account: PURCHASES DISCOUNT Account No:

Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
January 1 701 ₱ 190.00
10-Jan 703 ₱ 160.00
12-Jan 704 ₱ 120.00
28-Jan 707 ₱ 300.00

Account: TRANSPORTATION IN Account No:

Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
January 7 604 ₱ 700.00
 Account: RENT EXPENSE Account No:
Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
January 1 601 ₱ 9,250.00

Account: UTILITIES EXPENSE Account No:

Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
January 26 607 ₱ 2,560.00
 110

Credit
-₱9,310.00
-₱18,560.00
-₱26,400.00
-₱32,280.00
-₱32,980.00
-₱35,540.00
-₱50,240.00
-₱50,240.00

170

Credit
₱ 134,000.00
₱ 140,000.00
₱ 140,000.00

180

Credit
₱ 2,300.00
₱ 17,300.00
₱ 17,300.00

210 Account: UNPAID VOUCHERS Account No:

Date Item Post Ref. Debit Credit
Credit Voucher no. Ck. No.
₱95,000.00 January 28 608 ₱ 7,000.00
₱9,250.00 31-Jan 609 ₱ 7,350.00
₱ 14,350.00
₱6,000.00
₱700.00

₱15,000.00
 ₱8,500.00
₱2,560.00
₱7,000.00

₱144,010.00
₱84,500.00

510

Credit
₱ 9,500.00
₱ 18,000.00
₱ 25,350.00
₱ 25,350.00

520

Credit
₱ 1,500.00
₱ 1,500.00

530

Credit
₱ 190.00
₱ 350.00
₱ 470.00
₱ 770.00
₱ 770.00

540

Credit
₱ 700.00
₱ 700.00
 610

Credit
₱ 9,250.00
₱ 9,250.00

620

Credit
₱ 2,560.00
₱ 2,560.00
Account No:
Balance
Debit Credit