2022 DECEMBER

DEC 1 Cash 1 0 0 0 0 0
Miravalles, Capital 1 0
to record personal investment
2 Variable Expense 1 5 2 3 25
Cash
to record grocerries bought for cash
3 Utility Expense 3 6 0
Accounts Payable
to record electricity bill to be paid on or before Dec.6
4 Equipment 3 0 0 0
Cash
to record purchased vegetable rack
5 Tax and Licences 1 2 0 0
Cash
to record payment for business permit
6 Accounts Payable 3 6 0
Cash
to record payment for electricity bill received last Dec. 3
7 Equipment 7 5 0
Cash
to record the purchased weighing scale fo cash
8 Perishable Goods 1 5 0 0
Cash
to record purchased vegetables from retailer
9 PPE 9 7 5 8
Cash
to record cash rendered for monthly title fees
10 Variable expense 2 1 7 3 92
Cash
to record purchased grocerries for cash
11 Utility Expense 2 9 0
Accounts Payable
to record water bill due on Dec. 15
12 Registration Fee 5 0 0 0
Cash
to record registration fee for Coop Bank membership
13 Utility Expense 1 5 0 0
Cash
to record payment for monthly internet fee
14 Transportation Expense 1 0 7
Cash
to record taxi fare
15 Accounts Payable 2 9 0
Cash
to record cash payment for water bill received Dec.11
16 Equipment 1 0 9 9 9
 Cash 1
to record purchased CPU for office
17 Transportation Expense 1 1 1
Cash
to record taxi fare
18 Equipment 5 5 0 0
Cash
to record purchased washing machine
19 Tax and Licences
Cash 5 0
to record payment for working permit
20 Tax and Licences
Cash 1 0 0
to record payment for police clearance
0 0 0 0

1 5 2 3 25

3 6 0

3 0 0 0

1 2 0 0

3 6 0

7 5 0

1 5 0 0

9 7 5 8

2 1 7 3 92

2 9 0

5 0 0 0

1 5 0 0

1 0 7

2 9 0
0 9 9 9

1 1 1

5 5 0 0

5 0

1 0 0
 CASH
DATE PARTICULARS DEBIT CREDIT
DEC 1 MIRAVALLES INITIAL CAPITAL ₱ 100,000.00
2 PURCHASED GROCERRIES 1,523.25
4 PURCHASED VEGETABLE RACK 3,000
5 BUSINESS PERMIT PAYMENT 1,200
6 ELECTRICITY BILL PAYMENT 360
7 PURCHASED WEIGHING SCALE 750
8 PURCHASED VEGETABLES 1,500
9 TITLE FEE PAYMENT 9,758
10 PURCHASED GROCERRIES 2,173.92
12 REGISTRATION FEE 5,000
13 INTERNET FEE 1,500
14 TAXI FARE 107
15 WATER BILL PAYMENT 290
16 PURCHASED CPU 10,999.00
17 TAXI FARE 111
18 PURCHASED WASHING MACHINE 5,500
19 PAID WORKING PERMIT 50
20 PAID POLICE CLEARANCE 100
TOTAL 100,000 43922. 17
TOTAL BALACE ₱ 56077.83

ACCOUNTS PAYABLE
DATE PARTICULARS DEBIT CREDIT
DEC 3 ELECTRICITY PAYABLE ₱ 360.00
6 PAID ELECTRICITY BILL 360
11 PAYMENT FOR WATER BILL 290.00
15 PAID WATER BILL 290
TOTAL 650 650
TOTAL BALANCE 0 0

EQUIPMENT
DATE PARTICULARS DEBIT CREDIT
DEC 4 PURCHASED VEGETABLE RACK ₱ 3,000.00
7 PURCHASED WEIGHING SCALE 750
16 PURCHASED CPU 10,999
18 PURCHASED WASHING MACHINE 5,500
TOTAL 20,249.00 0
TOTAL BALANCE ₱ 20,249.00
 PERISHABLE GOODS
DATE PARTICULARS DEBIT CREDIT
DEC 8 PURCHASED VEGETABLES ₱ 1,500.00
TOTAL 1,500 0
TOTAL BALANCE ₱ 1,500.00

PPE
DATE PARTICULARS DEBIT CREDIT
DEC 9 MONTHLY TITLE FEES ₱ 9758.00
TOTAL 9,758
TOTAL BALACE ₱ 9,758.00 0.00

TRANSPORTATION EXPENSE
DATE PARTICULARS DEBIT CREDIT
DEC 14 PAID TAXI FARE ₱ 107.00
17 PAID TAXI FARE 111
TOTAL 218 0.00
TOTAL BALANCE ₱ 218.00

TAX AND LICENSE

DATE PARTICULARS DEBIT CREDIT
DEC 5 PAID BUSINESS PERMIT ₱ 1,200.00
19 PAID WORKING PERMIT 50
20 PAID POLICE CLEARANCE 100
TOTAL 1,350 0
TOTAL BALANCE ₱ 1,350.00

UTILITY EXPENSE
DATE PARTICULARS DEBIT CREDIT
DEC 3 PAID ELECTRICITY BILL ₱ 360.00
11 PAID WATER BILL 290
13 INTERNET FEE 1,500
TOTAL 2150 0
TOTAL BALANCE ₱ 2150.00
 VARIABLE EXPENSE
DATE PARTICULARS DEBIT CREDIT
DEC 2 PURCHASED GROCERRIES ₱ 1,523.25
10 PURCHASED GROCERRIES 2173. 92
TOTAL 3,697.25 0.00
TOTAL BALACE ₱ 3,697.17

REGISTRATION EXPENSE
DATE PARTICULARS DEBIT CREDIT

DEC 12 COOP BANK MEMBERSHIP FEE ₱ 5,000.00 0

TOTAL 5,000
TOTAL BALANCE ₱ 5,000.00

CAPITAL
DATE PARTICULARS DEBIT CREDIT
DEC 1 MIRAVALLES INITIAL CAPITAL ₱ 100,000.00
TOTAL 100,000.00
TOTAL BALANCE ₱ 100,000.00
 UNADJUSTED TRIAL BALANCE
DR CR
CASH ₱ 56077.83
ACCOUNTS PAYABLE 0
EQUIPMENT 20,249.00
PERISHABLE GOODS 1,500
PPE 9,758
TRANSPORTATION EXPENSE 218.00
TAX AND LICENSE 1,350.00
UTILITY EXPENSE 2,150.00
VARIBALE EXPENSE 3,697.17
REGISTRATION EXPENSE 5,000.00
CAPITAL 100,000.00
TOTAL ₱ 100,000.00 ₱ 100,000.00