SUA Solution - Spring 2011 - Purchases and Cash Disbursements Journals

PURCHASES JOURNAL DECEMBER
Vendor Debit Credit
Invoice Purchases Other G/L A/P - G/L 20100 Purch. Ret.
Date Vendor No. G/L 30500 Acc# Amount Post Subs. A/C# Amount Post G/L 30600
Dec. 5 Velocity Sporting Goods 33965 36,115.00 252 36,115.00 °
Dec. 12 Chicago Office Supply 2344 10800 7,367.00 253 7,367.00 °
Dec. 22 Velocity Sporting Goods 34719 17,560.00 252 17,560.00 °
Dec. 26 Chicago Office Supply 2378 40300 559.15 253 559.15 °
Dec. 31 Chicago Office Supply 2423 10800 4,558.00 253 4,558.00 °
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Monthly totals 53,675.00 12,484.15 66,159.15
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° °
Summary Totals
10800 11,925.00 °
40300 559.15 °
CASH DISBURSEMENTS JOURNAL DECEMBER
CREDIT DEBIT
Check Cash Purch. Disc. A/P - G/L 20100 Freight-in Other G/L
Solution - Spring 2011
108
Date No. Description G/L 10100 G/L 30700 Subs. A/C # Amt. Post G/L 30800 A/C # Amt. Post
Dec. 7 1140 First Security Insurance 2,575.00 41000 2,575.00 °
Dec. 12 1141 Chicago Office Supply 7,367.00 253 7,367.00 °
Dec. 13 1142 Velocity Sporting Goods 35,392.70 722.30 252 36,115.00 °
Dec. 13 1143 Worldwide Management 4,800.00 40100 4,800.00