Key Accounting Principles Volume 1, 4th Edition - Textbook - page 282

282
Purchases Journal Page 6
Date Account Invoice # Terms PR
Purchases
(DR)
Office
Supplies
(DR)
Other
(DR)
Accounts
Payable
(CR)
Jan 3 Antonio's Electric 2089 3/15, n 30  4,200 4,200
Jan 19 Doug’s Maintenance 6091 525/ 80 80
Jan 31 Total $4,200 $80 $4,280
(120) (X) (200)
Cash Payments Journal Page 4
Accounts
Payable Other Purchases
Purchase
Discounts Cash
Date Account Chq # PR (DR) (DR) (DR) (CR) (CR)
Jan 6 Inventory 748 1,500 1,500
Jan 15 Owner's Drawings 749 310 500 500
Jan 18 Antonio's Electric 750  4,200 126 4,074
Jan 31 Total $4,200 $500 $1,500 $126 $6,074
(200) (X) (120) (120) (101)
figure 9A.1
Chapter 9 Appendix Accounting Information Systems