SPECIAL JOURNALS

JULY 20, 2023

CASH RECEIPTS JOURNAL

ACCOUNT LOAN ACCOUNT INTEREST MISCELLANEOUS OTHER SUNDRY
DATE RECEIPT EXPLANATION CASH
CREDITED RECEIVABLE PAYABLE INCOME INCOME INCOME (Credit)
July Debit Credit Credit Credit Credit Credit ACCOUNT AMOUNT
nd
04 Artiaga 2497 2 payment P2000 P1666.67 P333.33
Gcash on
J-Accts Proceeds 3000 P3000
hand
05 De Luna 2498 2nd payment 2000 1666.67 333.33
Boiles 2499 1st payment 2600 2000 600
06 Montillano Proceeds 2400 P2400
Partial Misc.
Villejo 2500 1500 650 850
payment Receivable
Recorba,
11 Recorba 2501 Investment 1000 1000
Capital
Montillano,
12 Montillano 2502 Investment 1000 1000
Capital
17 Banordin 2503 Full payment 5400 5000 400
18 Cuevas 2504 1st payment 1300 1000 300

TOTAL P22,200 P11, 983.34 P2, 400 P1,966.66 P5, 850

(110) (150) (210) (410) (430) (440)

GCASH RECEIPTS JOURNAL

GCASH
ACCOUNT REFERENCE GCASH GCASH GCASH GCASH SUNDRY
DATE EXPLANATION ON
CREDITED NO. WALLET INCOME RECEIVABLE PAYABLE (Credit)
HAND
July
Debit Debit Credit Credit Credit ACCOUNT AMOUNT
6-30 Makiaway 5.01065E+12 Collection P310 P310
03 De Luna 2.01069E+12 Collection 5100 5100
Dio 5.01069E+12 Cash Transfer (3350) P3420 P70
Mapa 1.01071E+12 Cash out 300 10 P290
04 Maglang Collection 1020 1020
Mendez 1.01071E+12 Cash out 260 (250) 10
J-Accts Collection 50 50
Collection of
Pitong 7.01072E+12 310 10 Interest Income P300
Interest Income
Replenishment by
05 J-Accts 3000 Cash 3000
J-Accts
07 Cuevas 10768592945 Cash out 490 (480) 10
Marcillo 4.01078E+12 Collection of LR 1562 Loan Receivable 1000
Interest
100
Receivable
Miscellaneous
462
Receivable
09 Dela Torre 5.0108E+12 Collection of LR 3000 Loan Receivable 2123.33
Interest
500
Receivable
Miscellaneous
195
Income
Miscellaneous
181.67
Receivable
De Luna 2.01082E+12 Collection 3060 3060
Personal
10 Cuevas 10818873598 3000 3000
transaction
 11 Dio Collection 110 110
Mapa Cash out 400 10 390
De Luna 2.01085E+12 Collection 3090 3090
De Luna 2.01085E+12 Collection 1500 1500
12 Cuevas 3.01086E+12 Cash out 120 (110) 10
13 Boco Collection 510 510
Maglang 6.01088E+12 Cash out 800 (1000) 20 (220)
14 De Luna 2.0109E+12 Collection 100 100
15 De Luna 2.01091E+12 Collection 1100 1100
Personal
17 Cuevas 7.01095E+12 900 (900)
transaction
Personal
Cuevas 8.01095E+12 100 (100)
transaction
18 Maglang Collection 730 730

TOTAL P22, 152 P6, 000 P150 P16, 460 P3, 680 P7, 862
(120) (121) (420) (122) (220)

CASH DISBURSEMENTS JOURNAL

CHECK LOAN PETTY CASH ACCOUNTS OTHER SUNDRY
DATE PAYEE EXPLANATION CASH
NO. RECEIVABLE FUND PAYABLE EXPENSES (Debit)
July Credit Debit Debit Debit Debit ACCOUNT AMOUNT
04 Banordin Release 5000 P5000
Gcash on
05 J-Accts Replenishment 3000 P3000
hand
06 Canonigo Release 5000 5000
10 Montillano Payment 2400 P2400
12 Cobol Release 5000 5000

TOTAL P20,400 P15, 000 P2, 400 P3, 000

(110) (150) (115) (210) (580)

GCASH DISBURSEMENT JOURNAL

SUNDRY
REFERENCE GCASH ON GCASH GCASH GCASH GCASH
DATE PAYEE EXPLANATION (Debit)
NO. HAND WALLET RECEIVABLE PAYABLE INCOME

July Credit Credit Debit Debit Credit ACCOUNT AMOUNT

01 576618496 J-Accts Load P16 P26 P10

02 577519758 Cuevas Load 99 109 10

03 5.01071E+14 Maglang Cash transfer 1000 1020 20

04 Mapa Cash out claimed P290 P290

Additional fund for
J-Accts 3000 Cash P3000
releasing
07 583446736 J-Accts Load 16 26 10

08 5.01079E+12 De Luna Cash transfer 3000 3060 60

5.01079E+12 Cuevas Cash transfer 110 120 10

5.0108E+12 Banordin Cash transfer 128 138 10

10 5.01082E+12 De Luna Cash transfer 4500 4590 90

5.01082E+12 Dio Cash transfer 100 110 10

 5.01083E+12 Boco Cash transfer 500 510 10

12 Mapa Cash out claimed 390 390

5.9086E+12 De Luna Cash transfer 5000 5100 100

Paid personal bills
13 590630311 Cuevas using personal 1107.84 1892.16 3000
transaction
14 5?01089E+12 Maglang Cash transfer 60 70 10

15 5.01093E+12 Banordin Cash transfer 300 310 10

16 593749272 Cuevas Load (60) 50 10

5.01094E+12 Maglang Cash transfer 430 440 10

19 5.01097E+12 Aguilar Cash transfer 1500 1530 30

5.01098E+12 Aguilar Cash transfer 2000 2040 40

TOTAL P4,727.84 P20,701.16 P19,199 P3, 680 P450 P3, 000

(121) (120) (122) (220) (420)

COMISSION JOURNAL
Debit CAPITAL ACCOUNTS (Abbreviation)
DATE INTEREST
CLIENT COMISSION COMISSION
July INCOME AGUI ART BAN CUE MAGD MAGL MAPA MAR MON REC ROQ TANG
(EXCLUDED) PAYABLE EXPENSE

04 Artiaga P333.33 P50 P50

Pitong 300 45 P45

05 De Luna 333.33 50 50

Boiles 600 90 P90

07 Marcillo 100 P5 5
Dela
09 500 P25 P25
Torre
17 Banordin 400 60 P60

18 Cuevas 300 45 45

TOTAL P30 P295 P105 P60 P70 P45 P90

(230) (510) (310) (311) (312) (313) (314) (315) (316) (317) (318) (319) (320) (321)