Sub-Business Unit (SBU):___________________

Daily Sales & Cash Receipts Summary

Date:___________

DEBIT C R E D I T
EXPLANATION COH A/R-Trade Sales
Prepared by:_____________________ Checked by:____________________ Approved by:___________________
Sub-Business Unit (SBU):___________________
Daily Purchases & Cash Disbursement Summary
Date:___________

CREDIT D E B I T
EXPLANATION COH A/P-Trade Purchases
Prepared by:_____________________ Checked by:____________________ Approved by:___________________
Sub-Business Unit (SBU):___________________
Daily General Journal Summary
Date:___________

D E B I T C R E D I T
EXPLANATION
Prepared by:_____________________ Checked by:____________________ Approved by:___________________
 Sub-Business Unit (SBU):___________________
Daily Cash Position & Cash Count Summary
Date:___________

CASH POSITION
Reference Amount Total
Cash balance, beginning of day
Add: Cash received during the day
Total Cash
Deduct: Cash disbursed during the day
Cash balance, end of day

CASH COUNT
Quantity Amount Total
Bills:
1000
500
200
100
Coins:
10
5
1
0.50
0.25
0.10
0.05
0.01
Total Bills and Coins Counted
Checks and other cash items:
Checks: ChkNo. Amount

Others: Reference Amount

Total Cash Per Count

Total Cash Per Record
(Sortage)Overage
Explanation:

Prepared by: Checked by: Approved by:

____________________ __________________ _________________
 Business Unit:__________________
General Ledger
Account Title:_____________________

DATE EXPLANATION PostRef DEBIT CREDIT BALANCE

 Business Unit:__________________
Subsidiary Ledger
Account Title:_____________________

Name: Products & Services Sold/Supplied

Address:
Contact Nos.:
Date Explanation PostRef DEBIT CREDIT BALANCE
CODE ACCOUNT TITLES
Current Assets
111 Cash on hand
112 Cash in bank
113 Accounts receivable - Trade
114 Allowance for bad accounts
115 Advances
116 Inventories
117 Prepayments
Non-Current Assets
121 Land
122 Building & improvements
123 Leasehold improvements
124 Furnitute, fixtures & equipment
125 Accumulated depreciation
126 Miscellaneous assets
Current Liabilities
211 Accounts payable - Trade
212 Accounts payable - Others
213 SS/PH/PI payable
214 Taxes payable
Non-Current Liabilitues
215 Notes payable - Banks
216 Other liabilites
Capital
311 Owner's capital
312 Drawings
Revenues
411 Sales
412 Sales discounts
413 Other rvenues
 Cost of sales
511 Purchases
512 Freight-in
513 Purchase discounts
Expenses
611 Salaries and wages
612 Employee benefits
613 Printing and supplies
614 Commissions
615 Representation & Entertainment
617 Utilities
618 Advertising an dpromotion
619 Depreciation
610 Amortization
611 Taxes & licenses
612 Transportation & travel
613 Professional fees
614 SS/PH/PI contributions
615 Miscellaneous
 DESCRIPTION

Coins currency and cash equivalents owned by the business hel in possession
Money deposited in the bank/s for business use
Claims collectible from customers
A,ount set aside to cover losses on accounts no longr collectible
Amount due from other persons or entities other than customers
Stocks or merchandise available for sale
Amount of expenses paid that will benefit the business for one year or beyond

Land owned and used by business

Building and capital expenditures to improve said building owned and used by the business
Capital expenditures to improve the leased premises used in the business
Tables, desks, chairs, office machines and equipment owned and used in the business
Accumulated amount set aside for the estimated wear and tear of property and equipment
Other tangible or intangible assets owned not classified above

Amount due or owed to suppliers of goods and services used in the business
Amount owed to persons or entities other than suppliers
Amount due for remittance to SSS, Philhealth & Pag-ibig
Amount of taxes due for remittance to the BIR

Amount owed to the bank for loans used in the business

Other liabilities not clssified above

Capital contribution of the owner whether in cash or in kind

Widrawal by owner of any assets whether in cash or in kind

Total amount or value consideration of the paroduct or services sold

Rebates discounts deducted for the total sales prices given to customers
Revenues other than sales of product
Cost of merchandise or materials bought needed to produce the product of the business
Amount paid for transporting the merchandise or materials bought to the business
Amount deducted from the total cost of purchases

Compensation given to employees and labor

Allowances and other renumeration given to employees not part of basic salary
Cost of supplies and materials used in business
Amount given to persons or entities for their effort in selling the product of the business
Amount spent in entertaining customers or visitors in relation to the business
Amount paid for electricity, water & telephone
Cost in promoting the product
Cost of estimated wear and tera of property and equipment
Portion of prepayments expesed during the period
Taxes and licenses paid in operating the buiness
Amount paid for travelling including fares and meals in conducting official business
Amount paid to persons or entities for rendering professional services
Employer share of SS/PH/PI
Other expenses not classified above.