General Journal

Date
2015 Particulars P.R Debit
Aug 1 cash 110 500,000.00
Computer equipment 140 25,000.00
office supplies 150 10,000.00
computer software 170 75,000.00
Custodio, Capital 310
to record initial investment of Leane Custodio

2 Taxes and lisences 530 15,000.00

Cash 110
to record payment of taxes and lisences

4 furnitures and fixutures 160 25,000.00

accounts payable 210
to record purchase on account to Andrei we furnish

8 Accounts receivable - Ms. A. Hipolito 120 15,000.00

Service income 410
to record services rendered to Ms. A hipolito

9 Cash 110 5,000.00

Accounts receivable 130 2,000.00
Service income 410
to record service rendered to mr. ejaus

15 utilities expense 510 5,000.00

cash 110
to record payment of utilities of the month

18 Account payable 210 12,500.00

cash 110
to record payment for furniture and fixtures on account

20 cash 110 15,000.00

accounts receivable 120
to record payment of ms. A hipolito

25 custodio withdrawal 320 20,000.00

cash 110
to record withdrawal of ms. Custodio

28 cash 110 10,000.00

 service income 410
to record receipt of cash for service rendered to mr. jay

30 rent expense 520 7,000.00

cash 110
to record payment of rent for the month
 Credit

610,000.00

15,000.00

25,000.00

15,000.00

7,000.00

5,000.00

12,500.00

15,000.00

20,000.00
1,000.00

7,000.00
General Ledger

Account Title __ cash Account no. 110 p1

Date
2015 Explanation P.R Debit Credit
aug 1 Initial Investment J-1 500,000.00
2 payment of taxes & lisences J-1 15,000.00
9 service income for mr. ejaus J-1 5,000.00
General Ledger General Ledger

Account Title _ Accounts receivable-A. Hipolito9 Account no. 120 p2 Account Title _
Date Date
2015 Explanation P.R Debit Credit 2015
aug 8 Service rendered J-1 15,000.00 aug 9
20 payment of service ren J-1 15,000.00
Accounts receivable-mr. ejaus Account no. 130

Explanation P.R Debit Credit

service rendered J-1 2,000.00
 110
explanation pr debit explanation credit
aug initial investment j-1 500000
taxes and lisences 15000