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Number Accounts Title Amounts Number

ASSETS

100 Cash 200


101 Petty Cash 201
110 Notes Receivable 202
111 Interest Receivable 210
112 Accounts Receivable 211
113 Allowance For UncollectibleAccounts 212
120 Merchandise Inventory 213
130 Supplies 214
140 Prepaid Insurance 220
141 Prepaid Rent 221
150 Furnitures And Fixture 230
151 Accumulated Depreciation-Furnitures And Fixtures

152 Equipment 240


153 Accumulated Depreciation-Equipment

154 Service Vehicle


155 Accumulated Depreciation-Service Vehicle

160 Rent Deposit


161 Utilities Deposit

TOTAL ASSET: 0
CHART OF ACCOUNTS

Account Title Amounts Number Account Title Amounts

LIABILITIES OWNERS EQUITY

Notes Payable 300 Thierry, Capital 0


Interest Payable 301 Thierry, Drawings
Accounts Payable 302 Income Summary
Salaries Payable
SSS and EC Contributions Payable
PhilHealth Contributions Payable
Pag-Ibig Contributions Payable
Withholding Taxes Payable
Rent Payable
Utilities Payable
Value Added Tax Payable
Input Tax
Output Tax
Vouchers Payable

TOTAL LIABILITY and EQUITY 0


CHART OF ACCOUNTS

Number Account Title Amounts Number

REVENUES COST

400 Sales 500


401 Sales Discounts 501
402 Sales Return And Allowances 502
410 Interest Income 503
Account Title Amounts Number

COST EXPENSES

Purhcases 600
Transportation In 601
Purchases Discount 602
Purchases Return and Allowances 603
604
605
610
611
612
613
620
630
631
632
640
650
Account Title Amounts

EXPENSES

Advertising Expense
Supplies Expense
Insurance Expense
Rent Expense
Utilities Expense
Repair And Maintenance Expense
Salaries Expense
SSS and EC Contributions Expense
PhilHealth Contributions Expense
Pag-Ibig Contributions Expense
Uncollectible Accounts Expense
Depreciation Expense Furnitures And Fixture
DepreciationExpense Equipment
Depreciation Expense Service Vehicle
Miscellaneous Expense
Interest Expense

TOTAL EXPENSES: 0
SALES JOURNAL
Accounts Receivable Debit
Cash Sales
DATE 2013 SOLD TO Invoice No. F Debit

TOTALS: 0
PURCHASES JOURNAL

Sales DATE 2013 Purchased From


Credit

TOTALS:
Accounts
Invoice No. Purchases Debit F Payable Cash Purchases Credit
Credit

0 0
CASH RECEIPTS JOURNAL

Cash Debit
DATE Receive From Explanation OR #
2013

TOTAL CASH (INFLOW): 0


SUNDRY

Sales Discount F Cash Sales Account


Debit Accounts Receivable Credit Credit
CASH DISBURSEMENT JOURNAL

SUNDRY
DATE
F DEBIT CREDIT 2013

31
CASH DISBURSEMENT JOURNAL

PAID TO EXPLANATION VO # Purchase Discount F


Cash Credit Credit

Music Store Payment of note

Layco Adv. Adjency Advertising Expense


ABCD INC. Supplies Expense
SSS Insurance Insurance Expense
Repair Inc. Repair and Mantainance Expense

TOTAL CASH (OUTFLOW):


SUNDRY
Accounts Payable Debit Account F DEBIT
Cash Purchases Debit

0
CREDIT

0
0
0
0
MUSIC GALLERY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31,2014

Account No. Account Title DEBIT


100 Cash 0
101 Petty Cash 0
110 Notes Receivable 0
111 Interest Receivable 0
112 Accounts Receivable 0
113 Allowance For UncollectibleAccounts
120 Merchandise Inventory 1100
130 Supplies 0
140 Prepaid Insurance 0
141 Prepaid Rent 0
150 Furnitures And Fixture 0
151 Accumulated Depreciation-Furnitures And Fixtures
152 Equipment 0
153 Accumulated Depreciation-Equipment
154 Service Vehicle 0
155 Accumulated Depreciation-Service Vehicle
160 Rent Deposit 0
161 Utilities Deposit 0
200 Notes Payable
201 Interest Payable
202 Accounts Payable
210 Salaries Payable
211 SSS and EC Contributions Payable
212 PhilHealth Contributions Payable
213 Pag-Ibig Contributions Payable
214 Withholding Taxes Payable
220 Rent Payable
221 Utilities Payable
230 Value Added Tax Payable
Input Tax
Output Tax
240 Vouchers Payable
300 Thierry, Capital
301 Thierry, Drawings 0
400 Sales
401 Sales Discounts 0
402 Sales Return And Allowances 0
410 Interest Income
500 Purhcases 0
501 Transportation In 0
502 Purchases Discount
503 Purchases Return and Allowances
600 Advertising Expense 0
601 Supplies Expense 0
602 Insurance Expense 0
603 Rent Expense 0
604 Utilities Expense 0
605 Repair And Maintenance Expense 0
610 Salaries Expense 0
611 SSS and EC Contributions Expense 0
612 PhilHealth Contributions Expense 0
613 Pag-Ibig Contributions Expense 0
620 Uncollectible Accounts Expense 0
630 Depreciation Expense Furnitures And Fixture 0
631 DepreciationExpense Equipment 0
632 Depreciation Expense Service Vehicle 0
640 Miscellaneous Expense 0
650 Interest Expense 0

TOTALS: 1100
CREDIT

0
0
0
0
0
0
0
0
0
0

0
0
0
0

0
0
0
MUSIC GALLERY
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31,2014
Sales Revenue
Less Sales Return and Allowances 0
Sales Discount 0
Net Sales
Less Cost of Sales:
Merchandise Inventory, Beginning 1100
Add Net Cost of Purchases:
Purchases 0
Add Transportation In 0
1100
Total Cost of Goods Delivered
Less Purchase Return and Allowances 0
Purchase Discount 0 0
Gross Income
Less Expenses:
Advertising Expense 0
Supplies Expense 0
Insurance Expense 0
Rent Expense 0
Utilities Expense 0
Repair And Maintenance Expense 0
Salaries Expense 0
SSS and EC Contributions Expense 0
PhilHealth Contributions Expense 0
Pag-Ibig Contributions Expense 0
Uncollectible Accounts Expense 0
Depreciation Expense Furnitures And Fixture 0
DepreciationExpense Equipment 0
Depreciation Expense Service Vehicle 0
Miscellaneous Expense 0
Interest Expense 0

INCOME
Add other Income:
Interest Income
NET INCOME:

MUSIC GALLERY
CAPITAL STATEMENT
FOR THE YEAR ENDED DECEMBER 31,2014
Thierry Capital, January 1
Additional Investment
Add Net Income
Total
Less Withdrawals
Thierry, Capital, December 31

MUSIC GALLERY
STATEMENT OF FINANCIAL POSITION
31-Dec-14

ASSETS
CURRENT ASSETS:
Cash 0
Petty Cash 0
Notes Receivable 0
Interest Receivable 0
Accounts Receivable 0
Allowance For UncollectibleAccounts 0 0
Merchandise Inventory 1100
Supplies 0
Prepaid Insurance 0
Prepaid Rent 0
Rent Deposit 0
Utilities Deposit 0
TOTAL CURRENT ASSETS:

NON CURRENT ASSETS:


Furnitures And Fixture 0
Accumulated Depreciation-Furnitures And Fixtures 0
Equipment 0
Accumulated Depreciation-Equipment 0
Service Vehicle 0
Accumulated Depreciation-Service Vehicle 0
TOTAL NON- CURRENT ASSETS

TOTAL ASSETS

LIABILITIES AND OWNER'S EQUITY

LIABILITIES
CURRENT LIABILITIES
Interest Payable 0
Accounts Payable 0
Salaries Payable 0
SSS and EC Contributions Payable 0
PhilHealth Contributions Payable 0
Pag-Ibig Contributions Payable 0
Withholding Taxes Payable 0
Rent Payable 0
Utilities Payable 0
Value Added Tax Payable
Input Tax 0
Output Tax 0
Vouchers Payable 0
TOTAL CURRENT LIABILITIES 0

NON CURRENT LIABILITIES


Notes Payable 0
TOTAL NON CURRENT LIABILITIES 0
TOTAL LIABILITIES 0

OWNER'S EQUITY 1100


TOTAL LIABILITIES AND OWNER'S EQUITY
DECEMBER 31,2014
0

0
0

1100

1100

0
1100

DECEMBER 31,2014
0
0
1100
1100
0
1100

1100

1100
1100
CASH NOTES RECEIVABLE INTEREST RECEIVABLE ACCOUNTS RECEIVABLE
DATE DR CR DR CR DR CR DR CR

TOTAL 0 0 0 0 0 0 0 0
BALANCE 0 0 0 0
ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS MERCHANDISE INVENTORY SUPPLIES
DR CR DR CR DR CR

100
1000
200
0 0 1200 100 0 0
0 1100 0
PREPAID INSURANCE PREPAID RENT FURNITURES&FIXTURE ACCUM DEPT F&F EQUIPMENT
DR CR DR CR DR CR DR CR DR CR

0 0 0 0 0 0 0 0 0 0
0 0 0 0 0
ACCUM-DEP EQUIPMENT SERVICE VEHICLE ACCUM-DEP SERVICE VEHICLE RENT DEPOSIT
DR CR DR CR DR CR DR CR

0 0 0 0 0 0 0 0
0 0 0 0
UTILITIES DEPOSIT NOTES PAYABLE INTEREST PAYABLE ACCOUNTS PAYABLE SALARIES PAYABLE
DR CR DR CR DR CR DR CR DR

0 0
0
SALARIES PAYABLE SSS AND EC CONTRIBUTIONS PAYABLE PHILHEALTH CONTRIBUTION PAYABLE
CR DR CR DR CR
PAG-IBIG CONTRIBUTION PAYABLE WITHHOLDING TAX PAYABLE RENT PAYABLE UTILITIES PAYABLE
DR CR DR CR DR CR DR
UTILITIES PAYABLE INPUT TAX OUTPUT TAX VOUCHER PAYABLE CAPITAL
CR DR CR DR CR DR CR DR CR
DRAWINGS INCOME SUMMARY PURCHASES TRANSPORTATION IN
DR CR DR CR DR CR DR CR
PURCHASES DISCOUNT PURCHASE RET AND ALLOW. SALES SALES DISCOUNT
DR CR DR CR DR CR DR CR
SALES RET. AND ALLOW INTEREST INCOME ADVERTISING EXPENSE SUPPLIES EXPENSE
DR CR DR CR DR CR DR CR
UTILITIES EXPENSE INSURANCE EXP RENT EXPENSE SALARIES EXPENSE REPAIR AND MAINTENANCE EXP.
DR CR DR CR DR CR DR CR DR
R AND MAINTENANCE EXP. SSS CONTRIBUTION EXP. PHILHEALTH CON. EXP. PAG-IBIG CON. EXP UNCOLLECTIBLE ACC EXP
CR DR CR DR CR DR CR DR
NCOLLECTIBLE ACC EXP DEP EXP F&F DEP EXP EQUIPMENT DEP EXP SERVICE VEH.
CR DR CR DR CR DR CR