Documente Academic
Documente Profesional
Documente Cultură
57790.00
71800.00
250.00
69387.50
10108.13
87333.00
15466.60
10000.00
2000.00
35100.00
15120.00
8950.00
5940.00
1000.00
729.88
151.20
10000.00
1500.00
466.38
9307.62
8637.11
288501.02
200.00
71800.00
73198.67
1222.55
64285.72
48.21
3214.29
10108.13
15466.60
758.93
500.00
2970.00
10000.00
6043.50
108000.00
338.35
466.38
1500.00
2006.58
151.20
700.00
282307.94 148261.17 285090.62 419137.39
419137.39 419137.39
net loss 134046.77
GENERAL JOURNAL
DATE PARTICULARS F DEBIT
Jun 30 Sales 73198.67
Purchase Discount 48.21
Purchase Returns and Allowances 3214.29
Income and Expense Summary
200.00
cr
17467.07
10108.13
15466.60
35100
15120
8950.00
5940.00
1000.00
729.88
151.20
10000.00
1500.00
466.38
8637.11
154254.25
284890.62
SALES JOURNAL
DATE CUSTOMER TERMS INV. NO F ACCOUNTS RECEIVABLE DEBIT
Jun-02 Dr. Eva Perez COD 0008
3 Philippine Christian House 25% down; 3/7; n/15 0018 3705.00
7 Shop Here Supermart 25% down; 3/7; n/15 0019 12150.00
9 Joni Bulatao COD 0020
11 Vasquez Grocery 25% down; 3/7; n/15 11100.00
15 Paula's Mini Mart 25% down; 3/7; n/15 3015.00
17 Marietta Milan COD
22 Fair View Grand Hotel 25% down; 3/7; n/15 12600.00
23 International Supermarket 25% down; 3/7; n/15 8550.00
29 Merle Ong COD
51120.00
CASH SALES DEBIT SALES CREDIT 12% OUTPUT TAX CREDIT
3325.00 2968.75 356.25
1235.00 4410.71 529.29 4940 4940
4050.00 14464.29 1735.71 16200 16200
3800.00 3392.86 407.14
3700.00 13214.29 1585.71 14800 14800
1005.00 3589.29 430.71 4020 4020
2850.00 2544.64 305.36
4200.00 15000.00 1800.00 16800 16800
2850.00 10178.57 1221.43 11400 11400
3847.50 3435.27 412.23
30862.50 73198.67 8783.83
CASH RECEIPTS JOURNAL
DATE CASH IN BANK
JUNE RECEIVED FROM EXPLANATION OR NO. CI NO. DEBIT
Jun-02 Dr. Eva Perez COD 0008 3158.76
3 Philippine Christian House 25% down; 3/7; n/15 0018 1235.00
4 International Supermarket Collection 6547.50
6 Zen's Spa Collection 9825.00
7 Shop Here Supermart 25% down; 3/7; n/15 4050.00
9 Joni Bulatao COD 3610.00
10 Philippine Christian House Collection 3593.85
11 Vasquez Grocery 25% down; 3/7; n/15 3700.00
14 Shop Here Supermart Collection 11785.50
15 Paula's Mini Mart 25% down; 3/7; n/15 1005.00
17 Marietta Milan 25% down; 3/7; n/15 2707.50
22 Fair View Grand Hotel 25% down; 3/7; n/15 4200.00
23 International Supermarket 25% down; 3/7; n/15 2850.00
27 Fair View Grand Hotel Partial Payment 6300.00
29 Merle Ong 25% down; 3/7; n/15 3655.12
68223.23
H RECEIPTS JOURNAL
SALES DISCOUNT ACCOUNTS RECEIVABLE CASH SALES SUNDRY- credit
DEBIT F CREDIT CREDIT ACCOUNT TITLE F AMOUNT
148.43 3325.00 Output Tax 17.81
1235.00
180.80 6750.00 Output Tax 21.70
9825.00
4050.00
169.64 3800.00 Output Tax 20.36
99.24 3705.00 Output Tax 11.91
3700.00
325.45 12150.00 Output Tax 39.05
1005.00
127.23 2850.00 Output Tax 15.27
4200.00
2850.00
6300.00
171.76 3847.50 Output Tax 20.62
1222.55 38730.00 30862.50 146.72
69592.50 69592.50
PURCHASES JOURNAL
PURCHASES
DATE PURCHASED FROM TERMS INV. NO DEBIT 12% INPUT TAX F
64,285.72 7,714.28
ACCOUNTS
PAYABLE
CREDIT
23,400
43,200
5,400
72,000
CASH PAYMENTS JOURNAL
PURCHASE
CASH IN BANK DISCOUNT ACCOUNTS PAYABLE
DATE PAID TO EXPLANATION OR NO. CV NO. CREDIT CREDIT F DEBIT
Jun-02 Sy Development Co Rent and Utilities 00038 11,000.00
180528.03 180528.03
L
CASH SALES SUNDRY
CREDIT ACCOUNT TITLE F DEBIT CREDIT debit credit
Rent Expense 10,000.00
Utilities Expense 1,500.00
Creditable Income Tax Withheld 500.00 CV
VAT Payable 2,058.15
Withholding Taxes Payable 729.88
Pag-ibig Premiums Payable 1,000.00
SS and EC Premiums Payable 8,950.00
Phil Health Premiums Payable 5,940.00
Input Tax 5.79
Creditable Income Tax Withheld 500.00
138,678.03 7,612.17
GENERAL JOURNAL
DATE PARTICULARS F DEBIT
Jun 1 Furniture and Equipment 30,000.00
Mabuhay, Capital
journal voucher
30,000.00
23,325.00
15,120.00
3,214.29
385.71
GENERAL LEDGER
Account: Cash on hand
Date Particulars
Date Particulars
Date Particulars
Date Particulars
Account: Allowance For bad debts
Date Particulars
Date Particulars
Date Particulars
Date Particulars
Account: Prepaid Insurance
Date Particulars
Date Particulars
Date Particulars
Date Particulars
Account: Delivery Equipment
Date Particulars
Date Particulars
Date Particulars
Date Particulars
ERAL LEDGER
No.101
No. 102
No. 103
No.104
No.105
No.106
No.107
No.109
No.201
No.201.1
No.202.1
No.301
No.302
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
Account: Pag-ibig Premiums Payable
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
Account: Utilities Payable
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
Account: Output Tax
CREDIT BALANCE
DEBIT CREDIT Date
CREDIT BALANCE
DEBIT CREDIT Date
CREDIT BALANCE
DEBIT CREDIT Date
No.404
CREDIT BALANCE
DEBIT CREDIT
No.405
CREDIT BALANCE
DEBIT CREDIT
No.406
CREDIT BALANCE
DEBIT CREDIT
No.407
CREDIT BALANCE
DEBIT CREDIT
No.408
CREDIT BALANCE
DEBIT CREDIT
No.409
CREDIT BALANCE
DEBIT CREDIT
1,500 1,500
No.410
CREDIT BALANCE
DEBIT CREDIT
No.411
CREDIT BALANCE
DEBIT CREDIT
No.411.1
CREDIT BALANCE
DEBIT CREDIT
No.411.2
BALANCE
CREDIT DEBIT CREDIT
ital No.501
sonal No.502
BALANCE
CREDIT Date Particulars
BALANCE
CREDIT
Date Particulars
BALANCE
CREDIT
Date Particulars
Account: Purchases
Date Particulars
Account: Freight In
Date Particulars
Date Particulars
Date Particulars
No.601
No.602
No.603
No.701
No.703
No.704
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
Account: Gas & Oil
DEBIT
Date Particulars F
11 replenished cpj 446.43
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
Account: SS and EC Premium Expense
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
Account: Utilities Expense
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
DEBIT
Date Particulars F
Account: Bank Charges
DEBIT
Date Particulars F
No.801
CREDIT BALANCE
DEBIT CREDIT
No.802
CREDIT BALANCE
DEBIT CREDIT
No.803
CREDIT BALANCE
DEBIT CREDIT
No.804
CREDIT BALANCE
DEBIT CREDIT
No.805
CREDIT BALANCE
DEBIT CREDIT
446.43
No.806
CREDIT BALANCE
DEBIT CREDIT
No.807
CREDIT BALANCE
DEBIT CREDIT
No.808
CREDIT BALANCE
DEBIT CREDIT
No.809
CREDIT BALANCE
DEBIT CREDIT
No.810
CREDIT BALANCE
DEBIT CREDIT
No.811
CREDIT BALANCE
DEBIT CREDIT
No.812
CREDIT BALANCE
DEBIT CREDIT
No.813
CREDIT BALANCE
DEBIT CREDIT
No.814
CREDIT BALANCE
DEBIT CREDIT
No.901
CREDIT BALANCE
DEBIT CREDIT
No.902
CREDIT BALANCE
DEBIT CREDIT
No.903
CREDIT BALANCE
DEBIT CREDIT
DATE EXPLANATION PAYEE PCV No.
Balance
11-Jun Replenishment
June 13 Supplies Expense National Book Store 21
June 17 Paid Repairs Extelcom 22
June 22 Paid Repairs Syling Brothers Inc. 23
June 28 Paid Gas & Oil AJ's Petron Servicenter 24
PETTY CASH FUND DISTRIBUTION OF PAYMENTS
REPAIRS & SUNDRY
RECEIPTS PAYMENTS GAS & OIL SUPPLIES EXPENSE
MAINTENANCE ACCOUNT NAME
2000
1,000.00 892.86 Input Tax
200.00 Mabuhay, Personal
500.00 446.43 Input Tax
2,000.00 1,700.00
300.00
1,700.00 Cash in Bank
308.00 275.00 Input Tax
452.05 403.62 Input Tax
795.30 710.10 Input Tax
350.00 312.50 Input Tax
S
SUNDRY
F AMOUNT
107.14
200.00
53.57
1,700.00
33.00
48.43
85.20
37.50