Scribd
Upload
2K views1 page

Cash Disbursement Journal

The document is a cash disbursement journal from April for Jayvon Delos Reyes that details various expenses including office supplies, equipment, rent, payroll, and salaries. It shows checks issued for these expenses along with accounting of amounts debited and credited to different accounts like supplies, VAT input, salaries, SSS, and withholding taxes payable. The journal totals all expenses and credits for the month along with the different general ledger accounts affected.

Uploaded by

Rhea Mikylla Conchas
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
2K views1 page

Cash Disbursement Journal

The document is a cash disbursement journal from April for Jayvon Delos Reyes that details various expenses including office supplies, equipment, rent, payroll, and salaries. It shows checks issued for these expenses along with accounting of amounts debited and credited to different accounts like supplies, VAT input, salaries, SSS, and withholding taxes payable. The journal totals all expenses and credits for the month along with the different general ledger accounts affected.

Uploaded by

Rhea Mikylla Conchas
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 1

DELOS REYES, JAYVON

SPECIAL JOURNAL
CASH DISBURSEMENT JOURNAL

DATE CHECK CHECK NO. ACCOUNTS DEBITED PR SUNDRIES SALARIES SSS PHILHEALTH SUPPLIES INPUT WHTP EWHTP CASH
VOUCHER (DR/CR) EXPENSE PAG-IBIG EXPENSE (DR) VAT (DR) (DR/CR) (CR/DR) (CR)
PAYABLE
(DR/CR)

4 3 91001 4210001 Office Supplies 523 1,500 1,680


VAT input 118 180
4 5 91002 4210002 Office Equipment 122 15,000 16,800
Vat input 118 1,800
4 5 91003 4210003 Rent Expense 521 10,000 9,500
Expanded Withholding Tax 213 (500)
Payable
4 10 91004 4210004 Withholding Tax Payable 212 800 500 1,300
Expanded Withholding Tax 213
Payable
4 10 91005 4210005 Accounts Payable 211 2,050 5,550
Accounts Payable 211 3,500
4 10 91006 4210006 Utilities Payable 215 800 800

4 10 91007 4210007 Utilities payable 215 3,000 3,000

4 15 91008 4210008 PAYROLL ü 24,000 23,050


SSS, PH, PI payable 214 (950)
4 30 91009 4210009 PAYROLL ü 24,000 22,100
SSS, PH, PI Payable 214 (1,100)
Withholding Tax Payable 212 (800)
4 30 91010 4210010 Adrian D. Tesa ü 10,000 10,000

4 30 91011 4210011 Tristan E. Seda ü 10,000 10,000

Total 54,350 48,000 (2,050) 1,500 2,600 0 0 103,780

(512) (214) (523) (118) (212) (213) (111)

You might also like