Klara Böhringer Media Productions

General Journal
For the Year Ended (September 2022)

Date Description P/R

2022
Sept 1 Cash 101
Media Equipment 110
Office Equipment 112
Klara Bohringer, Capital 301
Owner invested cash and equipment

3 Furniture 114
Cash 101
Notes Payable 202
Purchased furniture on 50% downpayment, Check#1001, Invoice#6704

5 Supplies 106
Cash 101
Accounts Payable 201
Purchased supplies on 20% downpayment, Check#1002, Invoice#231

9 Cash 101
Service Income 401
Recived income for service rendered, Invoice#001, Official Receipt#001

11 Accounts Receivable 102

Service Income 401
Service income on accounts receiveable by 45 days, Invoice#002

12 Accounts Payable 201

Furniture 114
Returned supplies to Mediaware Inc., Check Memo#24
Total

Date Description P/R

2022
15 Klara Bohringer, Drawing 302
Cash 101
Owner withdrew cash, Check#1003

18 Supplies 106
Accounts Payable 201
Purchased supplies on account, Invoice#704

20 Accounts Payable 201

 Cash 101
Paid cash for payable, Check#1004

21 Advance to Employees 105

Cash 101
Advance payment to employees in cash, Check#1005

23 Cash 101
Accounts Receivable 102
Collected accounts receivable, Official Receipt#002

26 Notes Payable 202

Klara Bohringer, Capital 301
Owner used personal funds for furniture,

27 Utilitiy Expense 503

Cash 101
Utility expeses were paid, Check#1006

29 Rent Expense 501

Cash 101
Paid rent, Check#1007

30 Salary Expense 502

Cash 101
Paid employees salary, Check#1008
Total
 Page:1
Debit Credit

₱ 150,000.00
₱ 220,000.00
₱ 70,000.00
₱ 440,000.00

₱ 80,000.00
₱ 40,000.00
₱ 40,000.00

₱ 40,000.00
₱ 8,000.00
₱ 32,000.00

₱ 120,000.00
₱ 120,000.00

₱ 200,000.00
₱ 200,000.00

₱ 2,000.00
₱ 2,000.00

₱ 882,000.00 ₱ 882,000.00

Page:2
Debit Credit

₱ 50,000.00
₱ 50,000.00

₱ 30,000.00
₱ 30,000.00

₱ 30,000.00
 ₱ 30,000.00

₱ 5,000.00
₱ 5,000.00

₱ 100,000.00
₱ 100,000.00

₱ 40,000.00
₱ 40,000.00

₱ 28,000.00
₱ 28,000.00

₱ 30,000.00
₱ 30,000.00

₱ 54,000.00
₱ 54,000.00

₱ 367,000.00 ₱ 367,000.00
 Klara Böhringer Media Productions
General Ledger
For the Month Ended (September 2022)
Account: Cash Account No.

Date Description P/R Debit Credit

Sept 1 Klara Bohringer, Capital GJ1 ₱ 150,000.00
3 Furniture GJ1 ₱ 40,000.00
5 Supplies GJ1 ₱ 8,000.00
9 Sevice Income GJ1 ₱ 120,000.00
15 Klara Bohringer, Drawing GJ2 ₱ 50,000.00
20 Accounts Payable GJ2 ₱ 30,000.00
21 Advance to Employees GJ2 ₱ 5,000.00
23 Accounts Receivable GJ2 ₱ 100,000.00
27 Utilitiy Expense GJ2 ₱ 28,000.00
29 Rent Expense GJ2 ₱ 30,000.00
30 Salary Expense GJ2 ₱ 54,000.00

Account: Media Equipment Account No.

Date Description P/R Debit Credit

Sept 1 Klara Bohringer, Capital GJ1 ₱ 220,000.00

Account: Office Equipment Account No.

Date Description P/R Debit Credit

Sept 1 Klara Bohringer, Capital GJ1 ₱ 70,000.00

Account: Klara Borhinger, Capital Account No.

Date Description P/R Debit Credit

Sept 1 Cash GJ1 ₱ 440,000.00
26 Notes Payable GJ2 ₱ 40,000.00

Account: Furniture Account No.

Date Description P/R Debit Credit

Sept 3 Furniture GJ1 ₱ 80,000.00
Sept 12 Accounts Payable GJ1 ₱ 2,000.00

Account: Notes Payable Account No.

 Date Description P/R Debit Credit
Sept 3 Furniture GJ1 ₱ 40,000.00
26 Klara Borhinger, Capital GJ2 ₱ 40,000.00

Account: Supplies Account No.

Date Description P/R Debit Credit

Sept 5 Cash GJ1 ₱ 40,000.00
18 Accounts Payable GJ2 ₱ 30,000.00

Account: Accounts Payable Account No.

Date Description P/R Debit Credit

Sept 5 Supplies GJ1 ₱ 32,000.00
12 Furniture GJ1 ₱ 2,000.00
18 Supplies GJ2 ₱ 30,000.00
20 Cash GJ2 ₱ 30,000.00

Account: Sevice Income Account No.

Date Description P/R Debit Credit

Sept 9 Cash GJ1 ₱ 120,000.00
11 Accounts Receivable GJ1 ₱ 200,000.00

Account: Accounts Recivable Account No.

Date Description P/R Debit Credit

Sept 11 Service Income GJ1 ₱ 200,000.00
23 Cash GJ2 ₱ 100,000.00

Account: Klara Borhinger, Drawing Account No.

Date Description P/R Debit Credit

Sept 15 Cash GJ2 ₱ 50,000.00

Account: Advance to Employees Account No.

Date Description P/R Debit Credit

Sept 15 Cash GJ2 ₱ 5,000.00

Account: Utility Expense Account No.

Date Description P/R Debit Credit

Sept 27 Cash GJ2 ₱ 28,000.00

Account: Rent Expense Account No.

Date Description P/R Debit Credit

Sept 29 Cash GJ2 ₱ 30,000.00

Account: Salary Expense Account No.

Date Description P/R Debit Credit

Sept 30 Cash GJ2 ₱ 54,000.00
101
Balance
Debit Credit
₱ 150,000.00
₱ 110,000.00
₱ 102,000.00
₱ 222,000.00
₱ 172,000.00
₱ 142,000.00
₱ 137,000.00
₱ 237,000.00
₱ 209,000.00
₱ 179,000.00
₱ 125,000.00

110
Balance
Debit Credit
₱ 220,000.00

112
Balance
Debit Credit
₱ 70,000.00

301
Balance
Debit Credit
₱ 440,000.00
₱ 480,000.00

114
Balance
Debit Credit
₱ 80,000.00
₱ 78,000.00

202
 Balance
Debit Credit
₱ 40,000.00
₱ -

106
Balance
Debit Credit
₱ 40,000.00
₱ 70,000.00

201
Balance
Debit Credit
₱ 32,000.00
₱ 30,000.00
₱ 60,000.00
₱ 30,000.00

401
Balance
Debit Credit
₱ 120,000.00
₱ 320,000.00

102
Balance
Debit Credit
₱ 200,000.00
₱ 100,000.00

302
Balance
Debit Credit
₱ 50,000.00

105
Balance
Debit Credit
₱ 5,000.00

503
Balance
Debit Credit
₱ 28,000.00

501
Balance
Debit Credit
₱ 30,000.00

502
Balance
Debit Credit
₱ 54,000.00
 Klara Böhringer Media Productions
Trial Balance
For the Month Ended (September 2022)
Account Debit Credit
Cash ₱ 125,000.00
Media Equipment ₱ 220,000.00
Office Equipment ₱ 70,000.00
Klara Borhinger, Capital ₱ 480,000.00
Furniture ₱ 78,000.00
Notes Payable ₱ -
Supplies ₱ 70,000.00
Accounts Payable ₱ 30,000.00
Service Income ₱ 320,000.00
Accounts Receivable ₱ 100,000.00
Klara Borhinger, Drawing ₱ 50,000.00
Advance to Employees ₱ 5,000.00
Utility Expense ₱ 28,000.00
Rent Expense ₱ 30,000.00
Salary Expense ₱ 54,000.00
TOTAL ₱ 830,000.00 ₱ 830,000.00