NAME :Ariane Vyne B.

Magayones
YEAR & SECTION
BSMA
: 1-9

GENERAL JOURNAL
Date Particulars
2021
June 1 Cash
Malou Sog, Capital

2 Cleaning Equipment
Accounts Payable

4 Cleaning Supplies
Cash

5 Cash
Accounts Receivable

6 Rent Expense
Cash

7 Office Equipment
Cash
Accounts Payable

8 Cash
Cleaning Supplies

9 Cleaning Equipment
Notes Payable

10 Furniture & Fixtures

Cash
Notes Payable

10 Office Supplies
Cash
11 Cash
Notes Payable

12 Cash
Service Revenue

13 Office Equipment
Cash

14 Salaries Expense
Cash

15 Cash
Service Revenue

16 Representation Expense
Cash

17 Office Supplies
Cash

18 Utilities Expense
Cash

19 Accounts Receivable
Service Revenue

20 Accounts Payable
Cash

21 Advertising Expense
Cash

22 Accounts Receivable
Service Revenue

23 Notes Payable
Cleaning Equipment
24 Accounts Payable
Cash

25 Cash
Accounts Receivable

26 Notes Payable
Cash

27 Cleaning Supplies
Accounts Payable

28 Miscellaneous Expense
Cash

29 Malou Sog, Drawing

Cash

29 Utilities Expense
Accounts Payable

30 Notes Payable
Cash

30 Cash
Accounts Receivable

30 Notes Payable
Interest Expense
Cash

30 Salaries Expense
Cash

30 Cleaning Supplies
Office Supplies
Supplies Expense
 Particulars

To record initial capital of Malou Sog.

To record purchase of two (2) units of washing machine.

To record purchase of fabric softener and liquid soap from Cleanser Co.

To record the transfer of her personal cash register machine in the business.

To record payment of the rented space.

To record the purchase of one (1) air conditioning unit with terms.

To record returned bottles of fabric softener & liquid soap.

To record purchase three (3) units of cloth dryer with non interest bearing promissory note.

To record purchase of items with terms of 30% down payment.

To record purchase of office supplies.

To record borrowed amount from Secured Rural Bank.

To record the cash proceeds from laundry services rendered.

To record purchase of vacuum cleaner.

To record paid salaries of the employees.

To record the cash received from service rendered.

To record payment for the meals served during meeting of prospect clients.

To record purchase of office supplies

To record payment for Globe Communication bill.

To record charged amount for laundry services.

To record the full payment of the purchase made on June 7.

To record payment for advertisement posted in a newspaper.

To record the invoice sent to customer for services rendered.

To record returned defective dryer purchased with a non interest bearing promissory note on June 9.

To record 50% payment of cleaning equipment purchased on June 2.

To record 40% collection from Holiday Inn on June 19.

To record full payment of purchased cleaning equipment on June 9.

To record purchased of additional liquid soap & disinfectant.

To record payment of miscellaneous expenses.

To record drawing of Malou Sog.

To record bills received from PLDT, MERALCO, MANILA WATER CO.

To record payment for first instalment of purchase made on June 10.

To record collection from customers on account.

To record full payment of borrowed money from Secured Rural Bank with issued 10% interest.

To record payment for payroll.

To record used supplies during the month.
 Page No. 1
PR Debit Credit

380,000.00
380,000.00

120,000.00
120,000.00

30,000.00
30,000.00

20,000.00
20,000.00

10,000.00
10,000.00

35,000.00
21,000.00
14,000.00

5,000.00
5,000.00

36,000.00
36,000.00

68,000.00
20,400.00
47,600.00

2,000.00
2,000.00
100,000.00
100,000.00

80,000.00
80,000.00

12,500.00
12,500.00

20,000.00
20,000.00

30,000.00
30,000.00

6,500.00
6,500.00

5,500.00
5,500.00

4,500.00
4,500.00

50,000.00
50,000.00

14,000.00
14,000.00

8,000.00
8,000.00

15,000.00
15,000.00

12,000.00
12,000.00
 60,000.00
60,000.00

20,000.00
20,000.00

24,000.00
24,000.00

18,500.00
18,500.00

3,500.00
3,500.00

10,000.00
10,000.00

58,550.00
58,550.00

23,800.00
23,800.00

15,000.00
15,000.00

100,000.00
1,000.00
101,000.00

19,000.00
19,000.00

12,000.00
8,000.00
20,000.00
1,437,350.00 1,437,350.00