Please follow the following usage instructions.

Journal
1. Don't alter the formatting of this spreadsheet.

Ledger
1. You are provided with 3 ledger spreadsheets - Assets, Liabiliti
2. In every spreadsheet, edit the account title and its correspon
3. Format your formulas carefully using basic Excel math operati
4. Only write your name/s, section and class schedule on merge
5. Put your income and expense ledger accounts in your Equity

Trial Balance
1. Organize and format your trial balance properly.

Note:
1. In all of these spreadsheets, please follow the standard form
s - Assets, Liabilities, and Owner's Equity. Don’t alter / delete the spre
and its corresponding numerical code from the Chart of Accounts. Ple
xcel math operations.
hedule on merged cells A-G in all ledger spreadsheets. Don't alter the
ts in your Equity Ledger.

e standard format - header, currency sign, double rule, debits and cre
/ delete the spreadsheet names.
of Accounts. Please arrange it by numerical codes.

s. Don't alter the formulas in the following columns.

le, debits and credits.

Name/s:
Section:
Class Schedule:
Crispina Cayna Guardians
General Journal
For the Month Ended October 31, 2010

Date Particulars P.R.

2010
October 1 Cash ₱
Cayna, Capital
To record initial investment of cash to the business

3 Arms and Communications

Cayna, Capital
To record investment of personal weapons to the business

4 Arms and Communications

Accounts Payable
To record purchase of communication equipment of account

5 Rent Expense
Cash
To record payment of rent for the month

6 Service Vehicle
Cash
Accounts Payable
To record purchase of equipment on account with partial payment

9 Prepaid Insurance
Cash
To record payment of insurance to Cacawa Fidelity Company for
bonding employees

12 Accounts Receivable
Service Revenues
To record services rendered on account for Loreta Galleries

16 Supplies Expense
 Accounts Payable
To record billing received from supplies used

17 Accounts Receivable
Service Revenues
To record services rendered on account for Pascua Construction

22 Gasoline Expense
Cash
To record payment to Regal Shell Service for gasoline of equipment

24 Accounts Receivable
Service Revenues
To record services rendered on account to fashion jewelry fair

27 Accounts Payable
Cash
To record payment to Pesa Electronics for outstanding accounts

29 Cash
Accounts Receivable
To record cash received for the settlement of account of Loreta Gallery

30 Accounts Receivable
Service Revenues
To record services rendered on account to Merchant Bank

31 Utilities Expense
Cash
To record payment of telephone bills

Salaries Expense
Cash
To record payment of salaries to employees

Cayna, Withdrawals
Cash
To record cash withdrawals of the owner for personal use
 Name/s:
Section:
Class Schedule:
V

For the M

Debit Credit Date

20XX
April 2
243,000
₱ 243,000

3
34,000

13,740 4
13,740

7,650 5
7,650

93,000 7
45,000
48,000

10
7,710
7,710

11

8,250
8,250
12

1,757
 1,757
13

14,790
14,790
14

720
720
15

17,500
17,500
18

4,500
4,500
20

8,250
8,250

22
21,600
21,600

23
1,030
1,030

24
31,500
31,500

25
18,000
18,000

27
29
e/s:
on:
Schedule:
Virtudazo Paintings
General Journal
For the Month Ended April 30, 20XX

Particulars P.R.

Painting Equipment ₱
Virtudazo, Capital
To record investment of equipment to the business

Service Vehicle
Cash
Notes Payable
To record acquisition of service vehicle on note with partial payment of cash

Painting Supplies
Accounts Payable
To record purchase of supplies on account

Accounts Receivable
Painting Revenues
To record services rendered on account

Cash
Painting Revenues
To record cash received for the services rendered

Painting Supplies
Cash
To record purchase of painting supplies for cash

Cash
Accounts Receivable
To record cash received from customers on account

Prepaid Insurance
Cash
To record payment for insurance valid for one year
Accounts Receivable
Painting Revenues
To record services rendered on account

Wages Expense
Cash
To record payment of wage to the assistant

Maintenance Expense
Cash
To record payment for the tune-up of service vehicle

Accounts Payable
Cash
To record settlement of account for the supplies purchased on April 4

Painting Equipment
Painting Supplies
Accounts Payable
To record purchase of painting equipment andpainting supplies on account

Utilities Expense
Accounts Payable
To record telephone bill received due next month

Cash
Accounts Receivable
To record cash received as partial payment from customer on account dated April 13

Virtudazo, Withdrawals
Cash
To record cash withdrawals of the owner

Cash
Painting Revenues
To record cash received from services rendered

Notes Payable
Cash
To record partial payment for the notes signed for the service vehicle
Wages Expense
Cash
To record payment of wage to the assistant
 Name/s:
Section:
Class Schedule:
Virgie

For the M

Debit Credit Date

2010
12,300 May 2
₱ 12,300

80,000 3
50,000
30,000

4
3,200
3,200

4,800 6
4,800

1,500 7
1,500

1,600 8
1,600

4,800 10
4,800

4,000
4,000
12
6,200
6,200
13

1,500
1,500
16

400
400
19

3,200
3,200
22

6,000
2,900
8,900 23

600
600 25

3,300
3,300 26

3,000
3,000 27

3,600
3,600 28

2,000
2,000
1,800
1,800
e/s:
on:
Schedule:
Virgie Dal Accounting Services
General Journal
For the Month Ended May 31, 2010

Particulars P.R.

Cash 110 ₱
Dal, Capital 310
To record investment of cash to the business

Office Equipment 150

Accounts Payable 220
To record purchase of office equipment on account from Gcain Furniture

Office Supplies 130

Accounts Payable 220
To record purchase of office supplies on account from Lorenzo Office Supply
Company

Accounts Receivable 120

Accounting Revenues 410
To record services rendered to Cayaco Computer Company on account

Accounting Library 160

Cash 110
To record purchase of accounting and tax books for practice

Accounts Payable 220

Cash 110
To record partial payment of cash to Lorenzo Office Supply Company

Office Condominium 140

Cash 110
Notes Payable 210
To record acquisition of condominium for the accounting practice on notes
with partial payment of cash

Salaries Expense 510

 Cash 110
To record payment of salaries to employees

Cash 110
Accounts Receivable 120
To record cash received as partial payment from Cayaco Computer Company

Telephone Expense 530

Cash 110
To record payment of Telephone expenses

Cash 110
Accounting Revenues 410
To record cash received from Ponferada Book Company for the services rendered

Office Supplies 130

Accounts Payable 220
To record purchase of supplies on account from Lorenzo Office Supply Company

Dal, Withdrawals 320

Cash 110
To record withdrawals of cash for personal use

Salaries Expense 510

Cash 110
To record payment of salaries to employees

Accounts Receivable 120

Accounting Revenues 410
To record services rendered to Bosante Exporters on account

Professional Dues Expense 540

Cash 110
To record payment for professional dues to PICPA-Tacloban

Rent Expense 520

Office Equipment 150
To record payment of rent on an office-copying machine
 Name/s:
Section:
Class Schedule:

For the

Debit Credit Date

2010
92,500 March 1
₱ 92,500

36,800 2
36,800

17,100
17,100
3

29,200
29,200 5

19,500
19,500 7

4,100
4,100 9

265,000
38,000 12
227,000

15
14,200
 14,200

17
9,750
9,750

20
650
650

21
14,600
14,600

22
4,650
4,650

23
8,150
8,150

10,300 25
10,300

31,600 26
31,600

5,500 27
5,500

3,250 28
3,250
e/s:
on:
Schedule:
Barbo Medical Services
General Journal
For the Month Ended March 31, 2010

Particulars

Cash
Barbo, Capital
To record investment of cash to the business

Medical Equipment
Cash
Notes Payable
To record purchase of medical equipment from Tambilo Medical Equipment Company on
notes with a partial payment of cash

Rent Expense
Cash
To record payment of rent for the month

Medical Supplies
Accounts Payable
To record purchase of medical supplies on account from Suiza Medical Supply Company

Cash
Medical Revenues
To record cash received for the services rendered

Laboratory Expense
Cash
To record payment for laboratory preparation to Pablo Labs

Salaries Expense
Cash
To record payment of salaries to medical technician and receptionist

Accounts Receivable
Medical Revenues
To record services rendered on account

Accounts Payable
Cash
To record partial payment of cash to Suiza Medical Supply Company

Telephone Expense
Cash
To record payment of telephone bills

Miscellaneous Expense
Cash
To record payment for Miscellanoeous fees

Cash
Accounts Receivable
To record cash received from customers on account

Medical Supplies
Accounts Payable
To record additional purchase of medical supplies from Suiza Medical Supply Company on
account

Salaries Expense
Cash
To record payment of salaries to employees

Accounts Receivable
Medical Revenues
To record services rendered on account

Accounts Payable
Cash
To record partial payment of cash to Suiza Medical Supply Company

Barbo, Withdrawals
Cash
To record owner's withrawals for personal use
P.R. Debit Credit

110 42,500
310 42,500

140 95,000
110 15,000
210 80,000

520 7,500
110 7,500

130 15,250
220 15,250

110 18,450
410 18,450

1,800
530 1,800
110

510 9,600
110 9,600

120 51,700
410 51,700
220 3,750
110 3,750

540 850
110 850

550 1,150
110 1,150

110 27,500
120 27,500

130 9,100
220 9,100

510 11,200
110 11,200

120 40,150
410 40,150

220 6,150
110 6,150

320 15,000
110 15,000
Name/s:
Section:
Class Schedule:

Cash
Date Explanation J.R. Debit Credit

Equipment
Date Description Ref Debit Credit
Account Title
Date Description Ref Debit Credit
Account Title
Date Description Ref Debit Credit
 Name/s:
Section:
Class Schedule:

Code Accounts Receivable

Balance Date Description Ref Debit

Code Service Vehicle

Balance Date Description Ref Debit
 Code Account Title
Balance Date Description Ref Debit
 Code Account Title
Balance Date Description Ref Debit
 Name/s:
Section:
Class Schedule:

Code Prepaid Insurance

Credit Balance Date Description Ref Debit

Code Account Title

Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Name/s:
Section:
Class Schedule:

Code Arms and Communications

Credit Balance Date Description Ref Debit

Code Account Title

Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code
Credit Balance

Code
Credit Balance
 Code
Credit Balance
 Code
Credit Balance
Name/s:
Section:
Class Schedule:

Accounts Payable
Date Explanation J.R. Debit Credit

Account Title
Date Description Ref Debit Credit
Account Title
Date Description Ref Debit Credit
Account Title
Date Description Ref Debit Credit
 Name/s:
Section:
Class Schedule:

Code Account Title

Balance Date Description Ref Debit

Code Account Title

Balance Date Description Ref Debit
 Code Account Title
Balance Date Description Ref Debit
 Code Account Title
Balance Date Description Ref Debit
 Name/s:
Section:
Class Schedule:

Code Account Title

Credit Balance Date Description Ref Debit

Code Account Title

Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Name/s:
Section:
Class Schedule:

Code Account Title

Credit Balance Date Description Ref Debit

Code Account Title

Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code
Credit Balance

Code
Credit Balance
 Code
Credit Balance
 Code
Credit Balance
Name/s:
Section:
Class Schedule:

Cayna, Capital
Date Explanation J.R. Debit Credit

Rent Expense
Date Description Ref Debit Credit
Account Title
Date Description Ref Debit Credit
Account Title
Date Description Ref Debit Credit
 Name/s:
Section:
Class Schedule:

Code Cayna, Withdrawals

Balance Date Description Ref Debit

Code Supplies Expense

Balance Date Description Ref Debit
 Code Account Title
Balance Date Description Ref Debit
 Code Account Title
Balance Date Description Ref Debit
 Name/s:
Section:
Class Schedule:

Code Service Revenues

Credit Balance Date Description Ref Debit

Code Gasoline Expense

Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Name/s:
Section:
Class Schedule:

Code Salaries Expense

Credit Balance Date Description Ref Debit

Code Utilities Expense

Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code Account Title
Credit Balance Date Description Ref Debit
 Code
Credit Balance

Code
Credit Balance
 Code
Credit Balance
 Code
Credit Balance
 Aristotle Advertising Agency
Trial Balance
December 31, 2010
Account Title P.R. Debit Credit
Cash ₱ 21,000
Accounts Receivable 28,500
Building 375,000
Land 87,000
Accounts Payable ₱ 26,400
Notes Payable 135,000
Go, Capital 254,700
Go, Withdrawals 18,000
Service Revenues 258,000
Equipment Rentals Expense 15,000
Insurance Expense 9,600
Salaries Expense 75,000
Supplies Expense 15,000
Utilities Expense 30,000
₱ 674,100.00 ₱ 674,100.00
 Daria Tolentino Advertising and Publicity
Trial Balance
October 31, 2010
Account Title P.R. Debit Credit
Cash ₱ 160,000
Accounts Receivable 426,000
Prepaid Insurance 36,000
Equipment 524,000
Accounts Payable ₱ 245,000
Tolentino, Capital 765,000
Tolentino, Withdrawals 562,000
Advertising Revenues 964,000
Public Relations Revenues 425,000
Salaries Expense 520,000
Rent Expense 90,000
Supplies Expense 40,000
Utilities Expense 24,000
Miscellaneous Expense 17,000
₱ 2,399,000.00 ₱ 2,399,000.00