ACCOUNTS

RECEIVABLE
DATE CUSTOMERS INVOICE NO (DEBIT) SALES (CREDIT)
mona's dress
10-Jul shop 4,000.00 4,000.00
29-Jul brenda 7,500.00 7,500.00

total 11,500.00 11,500.00 -

 ACCOUNTS
PURCHASES PAYABLE
DATE SUPPLIERS terms INVOICE NO (debit) (credit)
5-Jul chic wear 1/10, n/30 4,800.00 4,800.00 -
20-Jul fashion house 2/10, n/30 10,000.00 10,000.00 -
-
total 14,800.00 14,800.00 -
-
 SALES ACCOUNTS
RECEIVED DISCOUNT RECEIVABLE SALES
DATE FROM OR NO. CASH (DEBIT) (DEBIT) (CREDIT) (CREDIT) SUNDRY
1-Jul owner 25,000.00 FURNITURE
MERCHANDISE
CAPITAL
10-Jul mona's ds 1,000.00 1,000.00
14-Jul nova 1,500.00 rent income
17-Jul cash sales 9,750.00 9,750.00
lea's
18-Jul creation 4,000.00 14,000.00 notes receivable
20-Jul mona's ds 2,940.00 60.00 3,000.00
lea's
28-Jul creation 9,855.56 200.00 notes receivable
interest income
29-Jul brenda 3,750.00 3,750.00

total 57,795.56 260.00 7,750.00 23,750.00

 DEBIT CREDIT
15,000.00
20,000.00
60,000.00

1,500.00

10,000.00

s receivable 10,000.00
55.56

45,000.00 71,555.56 -
 ACCOUNTS SALES
CHECK CASH PURCHASES PAYABLE RETURNS
DATE PAYEE NO. (CREDIT) (DEBIT) (DEBIT) (DEBIT)
4-Jul TONDO 1,500.00
6-Jul freight 200.00
11-Jul employee 150.00
12-Jul chic 4,752.00 4,800.00
15-Jul employee 3,400.00

24-Jul high builders 2,500.00

25-Jul f. Soriano 3,500.00 3,500.00
30-Jul rent 3,000.00
salaries 3,296.50

total 22,298.50 3,500.00 4,800.00 -

 SUNDRY

ACCOUNT NAME DEBIT CREDIT

supplies 1,500.00
freight in 200.00
cash advance 150.00
purchase discount 48.00
salaries expense 3,900.00
cash advance 150.00
withholding tax payable 350.00
furniture 2,500.00

rent expense 3,000.00

salaries exp 3,900.00
withholding tax payable 350.00
sss payable 117.00
pagibig payable 58.50
philhealth payable 78.00

15,150.00 1,151.50
 cash furniture and fixture pagibig payable
57,795.56 22,298.50 15,000.00 58.50
2,500.00

accounts receivable accounts payable philhealth payable

11,500.00 7,750.00 4,800.00 14,800.00 78.00

3,750.00 10,000.00

notes receiable utilities payable capital

10,000.00 10,000.00 60,000.00

supplies withholding tax pay sales

1,500.00 350.00 11,500.00
350.00 23,750.00

merch inventory sss payable sales discount

20,000.00 117.00 260.00
 purchases rent income
14,800.00 1,500.00
3,500.00

purchase discount interest income

48.00 55.56

freight in cash advance

200.00 150.00 150.00

rent expense
3,000.00

salaries expense
3,900.00
3,900.00
DATE PARTICULARS DEBIT CREDIT
31-Jul utilities expense 750.00
utilities payable 750.00
 chic wear
DATE PARTICULARS DEBIT CREDIT BALANCE
5-Jul 1/10, N/30 4,800.00 4,800.00
12-Jul payment 4,800.00 -
-
-

FASHION HOUSE
DATE PARTICULARS DEBIT CREDIT BALANCE
20-Jul 2/10, N/30 10,000.00
-
10,000.00
10,000.00
10,000.00
10,000.00
 MONA'S DRESS SHOP
DATE PARTICULARS f DEBIT CREDIT BALANCE
10-Jul 2/10, N/30 sj 4,000.00 4,000.00
10-Jul downpayment crj 1,000.00 3,000.00
20-Jul 3,000.00 -
-

lea's creations
DATE PARTICULARS DEBIT CREDIT BALANCE

18-Jul 20% note receivable 10,000.00 10,000.00

10,000.00 -
-

brenda
DATE PARTICULARS DEBIT CREDIT BALANCE
29-Jul 7,500.00
29-Jul downpayment 3,750.00
7,500.00
3,750.00
3,750.00