Cash

Debit
DATE Client's Name
Cash Sales Discount
1 ₱ 100,000.00
2
3
4
5
6
7
8 ₱ 1,680.00
9 ₱ 3,080.00
10
11
12
13
14
15
16
17
18
19
20
21 ₱ 5,544.00
22
23
24
25
26 ₱ 4,872.00
27 ₱ 7,150.00 ₱ 130.00
28
29
30
31
Total ₱ 122,326.00 ₱ 130.00
 Cash Receipt Journal
Credit
Accounts Receivable Sales Input VAT Output VAT

₱ 180.00
₱ 2,750.00 ₱ 330.00

₱ 4,950.00 ₱ 594.00

₱ 4,350.00
₱ 7,280.00 ₱ 522.00

₱ 7,280.00 ₱ 12,050.00 ₱ 180.00 ₱ 1,446.00

Rufino Peralta, Capital Purchase Return And Allowance
₱ 100,000.00

₱ 1,500.00

₱ 100,000.00 ₱ 1,500.00
 PURCHASE JOURNAL MARC
Debit
DATE Suppliers/Creditors Term
Purchases Furnitures & Fixtures
1
2
3
4
5
6
7
8
9
10
11
12
13 ₱ 13,500.00
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
TOTAL ₱ 13,500.00 ₱ -
 PURCHASE JOURNAL MARCH
ebit Credit
Freight In Advances To Suppliers Accounts Payable

₱ 15,120.00

₱ - ₱ - ₱ 15,120.00
it
Input VAT

₱ 1,620.00

₱ 1,620.00
 SALES JOURNAL MARCH
Debit Credit
DATE Client's Name Invoice No.
Accounts Receivable Output VAT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17 ₱ 7,840.00 ₱ 840.00
18
19
20
21
22
23
24
25
26
27
28
29
30
31
TOTAL ₱ 7,840.00 ₱ 840.00

SUMMARY ENTRY

Accounts Receivable
Output VAT
Accounts Payable
Sales
Credit
Sales

₱ 7,000.00

₱ 7,000.00

₱ 840.00
#REF!
₱ 7,000.00
DATE CREDITORS/SUPPLIERS
Accounts Payable Withholding Tax Payable
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23 ₱ 7,560.00
24
25
26
27
28
29
30
31
TOTAL ₱ 7,560.00 ₱ -
 Accounts Receivable Output VAT Freight Out

₱ 78.00

₱ 250.00

₱ 250.00 ₱ - ₱ 78.00
 CASH DISBURSEMENT MARCH
Debit
Freight In Advances To Suppliers Purchases Furnitures & Fixtures

₱ 13,000.00

₱ 12,500.00

₱ 125.00

₱ 28,500.00

₱ 125.00 ₱ 13,000.00 ₱ 41,000.00 ₱ -

RSEMENT MARCH

Input VAT Salaries Expense Utilities Expense

₱ 1,500.00

₱ 12,500.00

₱ 3,800.00

₱ 3,420.00

₱ 4,920.00 ₱ 12,500.00 ₱ 3,800.00

 Sales Return & Allowance Permit & Licenses Advertising Expense
₱ 1,800.00

₱ 1,850.00

₱ - ₱ 1,800.00 ₱ 1,850.00
 Credit
Miscellaneous Expense Cash Purchase discount Advances to Suppliers
₱ 1,800.00

₱ 13,000.00

₱ 14,000.00

₱ 203.00

₱ 12,500.00

₱ 250.00
₱ 3,800.00

₱ 18,920.00 13000
₱ 7,425.00 ₱ 135.00
₱ 1,850.00
₱ 2,444.00 ₱ 2,444.00

₱ 2,444.00 ₱ 75,942.00 ₱ 385.00 ₱ 13,000.00

 Cash
DATE PARTICULARS
Debit
1 ₱ 100,000.00
2 ₱ -
3 ₱ -
4 ₱ -
5 ₱ -
6 ₱ -
7 ₱ -
8 ₱ 1,680.00
9 ₱ 3,080.00
10 ₱ -
11 ₱ -
12 ₱ -
13 ₱ -
14 ₱ -
15 ₱ -
16 ₱ -
17 ₱ -
18 ₱ -
19 ₱ -
20 ₱ -
21 ₱ 5,544.00
22 ₱ -
23 ₱ -
24 ₱ -
25 ₱ -
26 ₱ 4,872.00
27 ₱ 7,150.00
28 ₱ -
29 ₱ -
30 ₱ -
31 ₱ -
Total ₱ 122,326.00
Net Total ₱ 7,714.00
Cash Accounts Receivable
Credit Debit Credit
₱ 1,800.00 ₱ - ₱ -
₱ 24,000.00 ₱ - ₱ -
₱ 13,000.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 14,000.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 203.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 1,620.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 12,500.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ 7,840.00 ₱ -
₱ - ₱ 250.00 ₱ -
₱ 3,800.00 ₱ - ₱ -
₱ - ₱ - ₱ 560.00
₱ - ₱ - ₱ -
₱ 18,920.00 ₱ - ₱ -
₱ 7,425.00 ₱ - ₱ -
₱ 1,850.00 ₱ - ₱ -
₱ 2,444.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ 7,280.00
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 13,050.00 ₱ - ₱ -
₱ 114,612.00 ₱ 8,090.00 ₱ 7,840.00
₱ 250.00
 Input VAT Advances to Suppliers
Debit Credit Debit
₱ - ₱ - ₱ -
₱ 4,800.00 ₱ - ₱ -
₱ - ₱ - ₱ 13,000.00
₱ - ₱ - ₱ -
₱ 1,500.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ 180.00 ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ 1,620.00 ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 3,420.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 9,720.00 ₱ 1,800.00 ₱ 13,000.00
₱ 7,920.00 ₱ -
Advances to Suppliers
Credit
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ 13,000.00
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ 13,000.00
Furnitures & Fixtures
Debit Credit
₱ -
₱ 40,000.00
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ 40,000.00 ₱ -
₱ 40,000.00
 Accounts Payable Withholding Tax Payable
Debit Credit Debit
₱ - ₱ - ₱ -
₱ - ₱ 20,800.00 ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ 15,120.00 ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 7,560.00 ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ 7,560.00 ₱ 35,920.00 ₱ -
-₱ 28,360.00
Withholding Tax Payable Output VAT
Credit Debit Credit
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 330.00
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 840.00
₱ - ₱ -
₱ - ₱ -
₱ 60.00 ₱ -
₱ - ₱ 594.00
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 522.00
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 1,450.00 ₱ - ₱ -
₱ 1,450.00 ₱ 60.00 ₱ 2,286.00
-₱ 1,450.00
 Rufino Peralta, Capital Sales
Debit Credit Debit
₱ 100,000.00
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ - ₱ 100,000.00 ₱ -
 General Journal March
Sales Sales Return and Allowance
Credit Debit Credit
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 2,750.00 ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 7,000.00 ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 500.00
₱ 4,950.00 ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 4,350.00 ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 19,050.00 ₱ 500.00 ₱ -
 Sales Discount Puchase
Debit Credit Debit
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 12,500.00
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 13,500.00
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 28,500.00
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 130.00 ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 130.00 ₱ - ₱ 54,500.00
Puchase
Credit

₱ -
 Purchase Return & Allowance Freight Out
Debit Credit Debit
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 1,500.00 ₱ -
₱ - ₱ -
₱ - ₱ 78.00
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 1,500.00 ₱ 78.00
Freight Out Permit & Licenses
Credit Debit Credit
₱ 1,800.00
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ - ₱ 1,800.00 ₱ -
 Salaries Expense
Debit
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ 12,500.00
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ 14,500.00
₱ 27,000.00 ₱
Utilities Expense
Credit Debit
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ 3,800.00
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
- ₱ 3,800.00
Utilities Expense Advertising Expense
Credit Debit Credit
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ 1,850.00
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ - ₱ 1,850.00 ₱ -
 Miscellaneous Expense Freight In
Debit Credit Debit
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ 125.00
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 2,444.00 ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ - ₱ -
₱ 2,444.00 ₱ - ₱ 125.00
Freight In
Credit

₱ -
 Trial Balance
Account Title
Debit Credit
Cash ₱ 7,714.00 ₱ -
Accounts Receivable ₱ 250.00
Input VAT ₱ 7,920.00
Advances to Suppliers ₱ -
Furnitures & Fixtures ₱ 40,000.00
Accounts Payable ₱ 28,360.00
Withholding Tax Payable ₱ 1,450.00
Output VAT ₱ 2,226.00
Rufino Peralta, Capital ₱ 100,000.00
Sales ₱ 19,050.00
Sales Return and Allowance ₱ 500.00
Sales Discount ₱ 130.00
Puchase ₱ 54,500.00
Purchase Return & Allowance ₱ 1,500.00
Freight Out ₱ 78.00
Permit & Licenses ₱ 1,800.00
Salaries Expense ₱ 27,000.00
Utilities Expense ₱ 3,800.00
Advertising Expense ₱ 1,850.00
Freight In ₱ 125.00
Miscellaneous Expense ₱ 2,444.00
Total ₱ 148,111.00 ₱ 152,586.00
 Company's Name
Worksheet
March 31, 20xx
Adjusting Adjusted Trial Balance
Debit Credit Debit Credit

₱ - ₱ - ₱ - ₱ -
Company's Name
Worksheet
March 31, 20xx
Income Statement Balance Sheet
Debit Credit Debit Credit

₱ - ₱ - ₱ - ₱ -
 Closing Entry Post-Closing Trial Balance
Debit Credit Debit Credit

₱ - ₱ - ₱ - ₱ -