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DATE DESCRIPTION POST. REF.

DEBIT CREDIT
Aug. 1 Cash invested 60K
Elsa Kalaw 60K
3 Rent Expense 1800
Cash 1800
4 Parlor Equipment 25750
Cash 25750
5 Parlor Supplies 8500
Cash 8500
6 Purchase furniture and 1400
fixtures
Cash 1400
7 Cash 11750
Service revenue 11750
10 Home Services for Roxas 1500
A/R
Service revenue 1500
11 Payed Realistic Shop 8500
Cash 8500
14 Cash 10880
Service revenue 10880
16 Salary exapense 3800
Cash 3800
18 Cash 1500
Home Service for Roxas 1500
A/R
18 Wedding ome Service A/R 2500
Service rendered 2500
19 Telephone expense 950
Cash 950
21 Cash 8500
Service revenue 8500
23 Cash 24000
Elsa, Withdraw 24000
25 Utilities Expenses 3450
Cash 3450
25 Bills A/R 1200
Service revenue 1200
26 Cash 2500
Collected Herrera Account 2500
in full

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