GENERAL JOURNAL

DATE PARTICULARS F DEBIT

CREDIT
 GENERAL JOURNAL
DATE PARTICULARS F DEBIT
CREDIT
 GENERAL LEDGERS Account No.:

Cash on Hand
Date Explanations Ref Debit Credit

31-May Beg. Bal

Cash in Bank Account No.:

Date Explanations Ref Debit Credit

31-May Beg Bal

Notes Receivable Account No.:

Date Explanations Ref Debit Credit

Accounts Receivable Account No.:

Date Explanations Ref Debit Credit

31-May Beg Bal

Advances to Employee Account No.:

Date Explanations Ref Debit Credit

Merchandise Inventory Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Balance

75,000.00

Balance

154,734.00

Balance

Balance

10,250.00

Balance

Balance

173,800.00
 GENERAL LEDGERS
Furniture & Equipment Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Prepaid Supplies Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Delivery Jeep Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Accounts Payable Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Notes Payable Dated may 15 18%, 45 days Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Withholding Taxes Payable Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Balance

17,655.00

Balance

1,500.00

Balance

215,200.00

Balance

7,350.00

Balance

150,000.00

Balance

2,990.00
 GENERAL LEDGERS
SS & PH Premium Payable Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Pag-Ibig premium Payable Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

VAT Payable Account No.:

Date Explanations Ref Debit Credit

Barzagas, Capital Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Barzaga, Drawing Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Sales Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Sales Returns & Allowances Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Sales Discount Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Balance

2,700.00

Balance

1,197.00

Balance

Balance

471,148.00

Balance

20,000.00

Balance

258,650.00

Balance

2,500.00
Balance

3,500.00
 GENERAL LEDGERS
Output Tax Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Interest Revenue Account No.:

Date Explanations Ref Debit Credit

Purchases Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Purchases Returns & Allowances Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Purchase Discount

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Input Tax Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Freight in Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Balance

15,800.00

Balance

Balance

64,210.00

Balance

3,000.00

Balance

1,550.00

Balance

6,500.00

Balance

1,105.00
 GENERAL LEDGERS Account No.:

Utilities Expense Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Repairs & Maintenance Account No.:

Date Explanations Ref Debit Credit

14-Jan Beg Bal

Taxes & Licences Expense Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Sales Salries Expense

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Rent Expense Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

SS asnd PH Premium Expense Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

HDMF Premium Expense Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Gas and Oil Account No.:

Date Explanations Ref Debit Credit

Balance

1,810.00

Balance

3,755.00

Balance

3,000.00

Balance

59,850.00

Balance

75,000.00

Balance

8,516.00

Balance

2,000.00

Balance
 GENERAL LEDGERS
Interest Expense Account No.:

Date Explanations Ref Debit Credit

Commission Expense Account No.:

Date Explanations Ref Debit Credit

01-Jan Beg Bal

Cash Sales Account No.:

Date Explanations Ref Debit Credit

Cash Purchases

Date Explanations Ref Debit Credit

Balance

Balance

14,500.00

Balance

Balance
 ACCOUNTS RECEIVABLE-SUBSIDIARY LEDGERS
NAME OF CUSTOMER: AURING COLD STORE
ADDRESS:
DATE Explanations F Debit Credit
25-May Beg Bal 1,450.00

NAME OF CUSTOMER: BEN SUNGA

ADDRESS:
DATE Explanations F Debit Credit
12-Apr Beg. Bal. 2,500.00

NAME OF CUSTOMER: CHIT GROCERY

ADDRESS:
DATE Explanations F Debit Credit
5-May Beg. Bal. 3,750.00

NAME OF CUSTOMER: VIRGIE MEAT

ADDRESS:
DATE Explanations F Debit Credit
30-May Beg. Bal. 2,550.00

NAME OF CUSTOMER: MYRNA

ADDRESS:
DATE Explanations F Debit Credit
ORE

Balance
1,450.00

Balance
2,500.00

Balance
3,750.00

AT

Balance
2,550.00

Balance
 ACCOUNTS PAYABLE-SUBSIDIARY LEDGERS
NAME OF SUPPLIER: JOFFRE'S FARM
ADDRESS: 2/10, n/30
DATE Explanations F Debit Credit

29-May 2/10, n/30 2,450.00

NAME OF SUPPLIER: JOSIE'S CHICKEN

ADDRESS: 2/15, n/30
DATE Explanations F Debit Credit

25-May 2/15, n/30 2,500.00

NAME OF SUPPLIER: JOHNNY'S PIGGERY

ADDRESS: 2/15, n/30

DATE Explanations F Debit Credit

25-May 2/15, n/30 2,400.00

M

Balance

2,450.00

Balance

2,500.00

GERY

Balance

2,400.00
 SALES JOURNAL
Accounts Output
Receivable Cash Sales Tax
Date Sold To Invoice No. F Debit Debit Credit
Sales
Credit
 PURCHASES JOURNAL
Accounts Input
Purchases Payable Tax
Date Puchased From Invoice No. F Debit Credit Debit
 Cash
Purchases
Credit
 CASH RECEIPTS JOURNAL
Cash Cash Sales Accounts Cash
on Hand in Bank Discount Receivable Sales SUNDRY ACCOUNTS
Date Received from Explanations OR # Debit Debit Debit F Credit Credit Account F
NDRY ACCOUNTS
Debit Credit
 CASH DISBURSEMENTS JOURNAL

VO # Cash Cash Purchase Accounts Cash Withholding SS & PH Prem Pag-Ibig Premium SUNDRY ACCOUN
Date Paid to Explanations on Hand in Bank Discount F Payable Purchases Tax Payable Payable Payable Account F
Credit Credit Credit Debit Debit Debit Debit Debit
RY ACCOUNTS
Debit Credit
 BOOKS OF ACCOUNTS
KINDS OF LEDGER
2nd Step 1. GENERAL LEDGER - It summarizes transactions for each account.
2. SUBSIDIARY LEDGER - Summarizes transactions for each supplier or cus
2 kinds of SR
a. Accounts Payable Subsidiary Ledger
b. Accounts Receivable subsidiary ledger
1st Step 3. SPECIAL JOURNALS
General Journal - You will record here all transactions that cannot be
Special Journals
1 Cash Receipts Journal
2 Cash Disbursement Journal
3 Sales Journal
4 Purchases Journal
ns for each account. One account per ledger.
s for each supplier or customer on account.

Supplier
Customer

ansactions that cannot be recorded in Special Journals.

Depreciation Expense
Accumulated Depreciation
 2,000.00
d Depreciation 2,000.00