BRGY.

SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 11, 2022

CASH BEGINNING 4,000.00

CASH INFLOW CASH OUTFLOW

Cash Sales P Purchases P 2,481.00
A/R Collection - Travelling Expense 150.00
Bank Withdrawal - Salary Expense 500.00
Capital Contribution 800.00 Electricity -
Water -
Supplies -
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 800.00 TOTAL CASH OUTFLOW 3,131.00

CASH END, 3/26/22 PhP 1,669.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 13, 2022

CASH BEGINNING 1,669.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 6,160.00 Purchases P
A/R Collection - For Turon 376
Bank Withdrawal - For Fries 916
Capital Contribution For Juice 646
For Bread 428
Travelling Expense
Delivery Expense 150.00
Salary Expense
Electricity -
Water -
Supplies -
A/P Disbursement
Bank Deposit

TOTAL CASH INFLOW 6,160.00 TOTAL CASH OUTFLOW 2,516.00

CASH END, 3/26/22 PhP 5,313.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 10, 2022

CASH BEGINNING 7,829.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 902.00 Purchases P
A/R Collection - Travelling Expense
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity
Water
Supplies 563.00
A/P Disbursement
Bank Deposit

TOTAL CASH INFLOW 902.00 TOTAL CASH OUTFLOW 563.00

CASH END, 3/26/22 PhP 8,168.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 10, 2022

CASH BEGINNING 5,802.00

CASH INFLOW CASH OUTFLOW

Cash Sales P - Purchases P 2,481.00
A/R Collection - Travelling Expense 150.00
Bank Withdrawal - Salary Expense 500.00
Capital Contribution Electricity -
Water -
Supplies -
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW - TOTAL CASH OUTFLOW 3,131.00

CASH END, 3/26/22 PhP 2,671.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 20, 2022

CASH BEGINNING

CASH INFLOW CASH OUTFLOW

Cash Sales P Purchases P -
A/R Collection - Travelling Expense -
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity -
Water -
Supplies -
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW - TOTAL CASH OUTFLOW -

CASH END, 3/26/22 PhP -

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 21, 2022

CASH BEGINNING -

CASH INFLOW CASH OUTFLOW

Cash Sales P 220.00 Purchases P 260.00
A/R Collection 200.00 Travelling Expense 50.00
Bank Withdrawal - Salary Expense -
Capital Contribution - Electricity -
Water -
Supplies 35.00
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 420.00 TOTAL CASH OUTFLOW 345.00

CASH END, 3/26/22 PhP 75.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 22, 2022

CASH BEGINNING

CASH INFLOW CASH OUTFLOW

Cash Sales P 665.00 Purchases P -
A/R Collection - Travelling Expense -
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity -
Water -
Supplies -
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 665.00 TOTAL CASH OUTFLOW -

CASH END, 3/26/22 PhP 665.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 23, 2022

CASH BEGINNING 351.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 700.00 Purchases P -
A/R Collection - Travelling Expense -
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity -
Water -
Supplies -
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 700.00 TOTAL CASH OUTFLOW -

CASH END, 3/26/22 PhP 1,051.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 26, 2022

CASH BEGINNING 1,051.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 520.00 Purchases P 419.00
A/R Collection - Travelling Expense 50.00
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity -
Water -
Supplies 53.00
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 520.00 TOTAL CASH OUTFLOW 522.00

CASH END, 3/26/22 PhP 1,049.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 10, 2022

CASH BEGINNING 1,049.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 1,091.00 Purchases P 1,415.00
A/R Collection Travelling Expense
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity -
Water -
Supplies
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 1,091.00 TOTAL CASH OUTFLOW 1,415.00

CASH END, 3/26/22 PhP 725.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 10, 2022

CASH BEGINNING 725.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 1,143.00 Purchases P 940.00
A/R Collection Travelling Expense 60.00
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity -
Water -
Supplies
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 1,143.00 TOTAL CASH OUTFLOW 1,000.00

CASH END, 3/26/22 PhP 868.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of April 10, 2022

CASH BEGINNING 868.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 397.00 Purchases P
A/R Collection Travelling Expense
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity -
Water -
Supplies
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 397.00 TOTAL CASH OUTFLOW -

CASH END, 3/26/22 PhP 1,265.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 4, 2022

CASH BEGINNING 1,265.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 648.00 Purchases
A/R Collection Tempura P 220.00
Bank Withdrawal - Fishball P 160.00
Capital Contribution Nuggets P 120.00
Hotdog balls P 149.00
For Mayo Sauce P 50.00
Travelling Expense 60.00
Salary Expense -
Electricity -
Water -
Supplies
Butane 70
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 648.00 TOTAL CASH OUTFLOW 829.00

CASH END, 3/26/22 PhP 1,084.00

Checked & Reviewed by:

Prepared by:

STORE MANAGER
STORE BOOKKEEPER/CASHIER
 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 6, 2022

CASH BEGINNING 1,084.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 1,496.00 Purchases
A/R Collection Siomai P 700.00
Bank Withdrawal - Ice P 14.00
Capital Contribution Ice Tea P 50.00
Travelling Expense 10.00
Salary Expense -
Electricity -
Water -
Supplies
Dishwashing Liquid 14.00
Butane 35.00
A/P Disbursement
Polvoron P 130.00
Bank Deposit

TOTAL CASH INFLOW 1,496.00 TOTAL CASH OUTFLOW 953.00

CASH END, 3/26/22 PhP 1,627.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 7, 2022

CASH BEGINNING 1,627.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 738.00 Purchases
A/R Collection For Sauce P 315.00
Bank Withdrawal - For Buko Juice P 156.00
Capital Contribution Fries P 485.00
Hotdog P 150.00
Oil P 60.00
Tempura P 240.00
Fishball P 80.00
Calamansi P 50.00
Ice P 16.00
Travelling Expense
Supplies
Butane P 33.00
A/P Disbursement
Siomai P 350.00
Bank Deposit

TOTAL CASH INFLOW 738.00 TOTAL CASH OUTFLOW 1,935.00

CASH END, 3/26/22 PhP 430.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 11, 2022

CASH BEGINNING 430.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 1,046.00 Purchases
A/R Collection Ice P 20.00
Bank Withdrawal - Tempura P 240.00
Capital Contribution Fishball P 160.00
Buko P 70.00
Milk P 66.00
Sugar P 35.00
Travelling Expense 70.00
Salary Expense -
Electricity -
Water -
Supplies
Butane P 33.00
Dishwashing Liquid P 40.00
A/P Disbursement
Bank Deposit

TOTAL CASH INFLOW 1,046.00 TOTAL CASH OUTFLOW 734.00

CASH END, 3/26/22 PhP 742.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 12, 2022

CASH BEGINNING 742.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 946.00 Purchases
A/R Collection For Sauce P 199.00
Bank Withdrawal - Buko P 80.00
Capital Contribution Fishball P 160.00
Bread P 50.00
Travelling Expense 70.00
Salary Expense -
Electricity -
Water -
Supplies
Butane P 66.00
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 946.00 TOTAL CASH OUTFLOW 625.00

CASH END, 3/26/22 PhP 1,063.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 13, 2022

CASH BEGINNING 1,063.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 675.00 Purchases
A/R Collection Hotdog Bread P 75.00
Bank Withdrawal - Hotdog P 150.00
Capital Contribution Fishball P 160.00
Oil P 60.00
Fries P 400.00
Siomai P 350.00
Calamansi P 60.00
Ice P 12.00
Travelling Expense 100.00
Salary Expense -
Electricity -
Water -
Supplies
Butane P 33
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 675.00 TOTAL CASH OUTFLOW 1,400.00

CASH END, 3/26/22 PhP 338.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 17, 2022

CASH BEGINNING 338.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 797.00 Purchases
A/R Collection Juice 68
Bank Withdrawal - Ice 12
Capital Contribution Travelling Expense 20.00
Salary Expense -
Electricity -
Water -
Supplies
Butane 33
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 797.00 TOTAL CASH OUTFLOW 133.00

CASH END, 3/26/22 PhP 1,002.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 18, 2022

CASH BEGINNING 1,002.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 459.00 Purchases
A/R Collection Ice P 11
Bank Withdrawal - Travelling Expense 20.00
Capital Contribution Salary Expense -
Electricity -
Water -
Supplies
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 459.00 TOTAL CASH OUTFLOW 31.00

CASH END, 3/26/22 PhP 1,430.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 BRGY. SAN JUAN, SURIGAO CITY

DAILY CASH BLOTTER

As of May 19, 2022

CASH BEGINNING 1,430.00

CASH INFLOW CASH OUTFLOW

Cash Sales P 590.00 Purchases P -
A/R Collection 4,383.00 Travelling Expense 20.00
Bank Withdrawal - Salary Expense -
Capital Contribution Electricity -
Water -
Supplies
A/P Disbursement -
Bank Deposit

TOTAL CASH INFLOW 4,973.00 TOTAL CASH OUTFLOW 20.00

CASH END, 3/26/22 PhP 6,383.00

Prepared by: Checked & Reviewed by:

STORE BOOKKEEPER/CASHIER STORE MANAGER

 Havara Market
BRGY. RIZAL, SURIGAO CITY

SALES JOURNAL

OFFICIAL
DATE Account Name RECEIPT Debit
NUMBER (OR)

Apr 2 Cash 001 3,800.00

Cost of Goods Sold 001 1,200.00
Sales 001
Merchandise Inventory 001
To record sales
Accounts Receivable 002 -
Cost of Goods Sold 002 -
Sales 002
Merchandise Inventory 002
To record sale on inventory on credit
Apr 9

Prepared by: Checked by:

STORE CASHIER STORE MANAGER

Credit

3,800.00
1,200.00 Debit Merchandise Inventory 1,800.00
Credit Cash 1,800.00
to record purchase of merchandise

- Cash 2,500.00
- Sales 2,500.00
Cost of goods Sold 1,800.00
Merchandise Inventory 1,800.00
 Havara Market
BRGY. RIZAL, SURIGAO CITY

CASH DISBURSEMENT JOURNAL

DATE PAYEE DESCRIPTION OF PAYMENT FOR

Apr 2 TT & Co. MERCHANDISE INVENTORY

Metro Surigao MERCHANDISE INVENTORY
CASH
To record purchase of mechandise inventory
Apr 2 BOY KUSGAN MERCHANDISE INVENTORY
CASH
To record travelling expense
Apr 2 TT & Co. Supplies
CASH
To record payment of A/P on June 5
Apr 9

Prepared by:

STORE BOOKKEEPER
OURNAL
CASH
VOUCHER DEBIT CREDIT
NUMBER

001 800.00
001 400.00
001 1,200.00

002 20.00
002 20.00

003 100.00
003 100.00

Checked & Reviewed by:

STORE MANAGER
 Havara Market
BRGY. RIZAL, SURIGAO CITY

GENERAL JOURNAL

DATE ACCOUNT TITLE

June 4 Cash
Owner's Capital
To record owners' initial investment
Furnitures and Fixtures
Cash
Account Payable
To record carpentry works of kiosk/stall
Store Equipment
Account Payable
To record purchase of weighing scale on account
5 MECHANDISE INVENTORY
CASH
To record purchase of mechandise
MECHANDISE INVENTORY
CASH
To record travelling expense
Cash
Cost of Goods Sold
Sales
Merchandise Inventory
To record sales
Accounts Receivable
Cost of Goods Sold
Sales
Merchandise Inventory
To record sale on inventory on credit
JULY 3 Accounts Payable
Donations and Contributions
Prepared by:

STORE BOOKKEEPER
Y

NAL

REF CODE DEBIT CREDIT

101 2,500.00
301 2,500.00

160 2,000.00
101 500.00
201 1,500.00

150 800.00
201 800.00

2,000.00
2,000.00

40.00
40.00

250.00
180.00
250.00
180.00

108.00
82.00
108.00
82.00

2,300.00
2,300.00
Checked & Reviewed by:

STORE MANAGER
 Havara Market
BRGY. RIZAL, SURIGAO CITY

WEEKLY SALES SUMMARY

For the period June to July 2021

JUNE 2021 WEEK 1 WEEK 2 WEEK 3 WEEK 4

DATE 2-Apr 9-Apr JUNE 18-19 JUNE 25-26
AMOUNT 900.00
TOTAL 900.00 - - -

Prepared by:

STORE BOOKKEEPER/CASHIER
MARY

WEEK 5
JUNE 30- JULY 3 TOTAL
900.00
- 900.00
 Account title Account Code

Assets

Cash 101

Accounts Receivable 102

Merchandise Inventory 115

Supplies 120

Equipment 150

Furnitures and Fixtures 160

Donations and Contributions 170

Liabilities

Accounts Payable 201

Notes payable 202

Capital

Owner’s capital 301

Owner’s withdrawal 302

Sales 401

Sales Return & Allowances 405

Sales Discounts 410

Cost of Goods Sold 501

Delivery Expense 506

Advertising Expense 503

Salaries expense 530

Utilities expense 540

Rent Expense 510

Miscellaneous Expenses 550

 Description

Use for actual cash transactions

Use for customers who will pay in the future

Use for items held for sale

Use for items purchased by an enterprise that is unused as of the reporting date

Use for long-lived assets that have been acquired for use in operations. (machineries)

Use for furnitures and fixtures that are used in the business operation (inculeds tables and chairs)

Use for items/equipment/assets donated to the business for future use

Use for amounts due or debts to the suppliers for goods purchased or for services received on account.

Use for amounts due to third parties supported by a written note or promise.

Initial investment

Account debited for assets withdrawn by the owner for personal use from the business.

Use for recording sales transactions cash or non-cash

Use for amount or proceeds from selling the merchandise to its customers.
Use to decrease the amount earned on sales. They are contra-account to the Sales Revenue (Sales) account.
These are discounts given to buyers.
Refers to the direct costs of producing the goods sold by a company

Use for transportation cost associated with the delivery of goods from a supplier to its customers

Use for promotional and advertising expenses of the business

Use for salaries incurred, regardless of payment

Use for electricity and water expenses incurred

Use for rental expenses

Use for other unclassified operational expenses