Professional Documents
Culture Documents
General Ledger
General Ledger
CASH IN BANK
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 14,890 14,890
8 35, 000
9 20,160
21 156,800
23 276,640
23 35,000
23 190,848
23 241,136
25 22,400
25 1,000
ACCOUNTS RECEIVABLE
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 59,360 59,360
9 20,160
11 3,136
21 156,800
23 190,848
25 22,400
MERCHANDISE INVENTORY
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 275,300 275,300
UNUSED SUPPLIES
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 9,300 9,300
Reversing entry on supplies. 9,300 0
INPUT TAX
Date Particulars Debit Credit Balance
DELIVERY EQUIPMENT
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 864,000 864,000
ACCRUED UTILITIES
Date Particulars Debit Credit Balance
C. EDULAN, LOAN
Date Particulars Debit Credit Balance
8 35,000
OUTPUT TAX
Date Particulars Debit Credit Balance
11 336
23 29,640
23 25,836
VAT PAYABLE
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 1,750 (1,750)
C. EDULAN, CAPITAL
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 230,656 (230,656)
E. ESPARAGUERA, CAPITAL
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 291,742 (291,742)
R. MIRANDA, CAPITAL
Date Particulars Debit Credit Balance
Jan. 1 Beginning Balance 166,742 (166,742)
C. EDULAN, DRAWING
Date Particulars Debit Credit Balance
E. ESPARAGUERA, DRAWING
Date Particulars Debit Credit Balance
R. MIRANDA, DRAWING
Date Particulars Debit Credit Balance
SALES
Date Particulars Debit Credit Balance
23 247,000
23 215,300
PURCHASES
Date Particulars Debit Credit Balance
PURCHASE DISCOUNTS
Date Particulars Debit Credit Balance
DEPRECIATION EXPENSE
Date Particulars Debit Credit Balance
SALARIES AND WAGES
Date Particulars Debit Credit Balance
AUDIT FEE
Date Particulars Debit Credit Balance
SSS CONTRIBUTION
Date Particulars Debit Credit Balance
PHILHEALTH CONTRIBUTION
Date Particulars Debit Credit Balance
CASH
Date Particulars Debit Credit Balance
BANK CHARGE
Date Particulars Debit Credit Balance
UTILITIES EXPENSE
Date Particulars Debit Credit Balance
SUPPLIES EXPENSE
Date Particulars Debit Credit Balance
RENTAL EXPENSE
Date Particulars Debit Credit Balance
Jan. 1 Reversing entry on supplies 9,300 9,300