Cash in Bank

Date Particulars F Debit Date

20B Jan. 1 Beginning Balances 9 5 2 4 5 0 0 Jan 31
31 Cash Receipts Totals CRJ1 8 71640 0
18 24090 0
Balance 15 2 6 8 4 4 50

Accounts Receivable
Date Particulars F Debit Date
20B Jan. 1 Beginning Balances 5 6 4 2 0 0 0 Jan. 31
31 Sales Journal Totals SJ1 1173312 0 28
1737512 0
Balance 1212512 0

Advances to Employees
Date Particulars F Debit Date
20B Jan. 1 Beginning Balances 7000 0 31
Balance 4500 0
 Prepaid Insurance
Date Particulars F Debit Date
20B Jan. 1 Beginning Balances 6 0 0 0 0 Jan. 1

Vat Input Tax

Date Particulars F Debit Date
20B Jan 31 Purchase Journal Totals PJ1 100560 0 28
31 Cash Disbursements CDJ1 19011 0 29
119571 0
Balance 118731 0

Accumulated Depreciation
Date Particulars F Debit Date
Jan. 1
 Accrued Retainer Fee
Date Particulars F Debit Date

Accrued Postage and Telephone

Date Particulars F Debit Date

SSS Premium Payable

Date Particulars F Debit Date
Jan 31 Summary of Sundries CDJ1 3 0 0 0 0 Jan. 1
31
 Philhealth Premium Payable
Date Particulars F Debit Date
Jan 31 Summary of Sundries CDJ1 6 7 5 0 Jan. 1
31

VAT Output Tax

Date Particulars F Debit Date
Jan 28 Sold merchnadiseretturn GJ1 6 0 0 0 20B
Jan. 31
31

Diane L. Gutierrez, Capital

Date Particulars F Debit Date
Jan. 1
 Income and Expense Summary
Date Particulars F Debit Date

Sales Returns and Allowances

Date Particulars F Debit Date
Jan 28 Sold merchandise returned GJ1 5000 0

Purchases
Date Particulars F Debit Date
20B Jan 31 Purchase Journal Totals PJ1 838000 0
Cash Disbursements Journal CDJ1 160000 0
Balance 998000 0
 Purchase Discounts
Date Particulars F Debit Date
Jan 31

Uncollectible Accounts Expense

Date Particulars F Debit Date

Taxes and Licenses

Date Particulars F Debit Date
 Freight Out
Date Particulars F Debit Date
Cash Disbursements Journal CDJ1 425 0

Insurance Expense
Date Particulars F Debit Date
20B Jan. 1 Reversing Entry GJ1 6000 0

Store Supplies Used

Date Particulars F Debit Date
20B Jan. 1 Reversing Entry GJ1 8000 0
 Pag-ibig Contribution
Date Particulars F Debit Date

Retainer Fee
Date Particulars F Debit Date

Postage and Telephone

Date Particulars F Debit Date
k Page 1
Particulars F Credit Date
Cash Disbursements CDJ1 2 9 7 2 4 5 50 20B Jan. 1

2 9 7 2 4 5 50

]\

C-1

able Page 3
Particulars F Credit Date
Cash Receipts Totals CRJ1 519400 0
Sold merchandise returned GJ1 5600 0
525000 0

C-2

oyees Page 5
Particulars F Credit Date
Cash Disbursments Journal CDJ1 2500 0 20B Jan. 1

C-3
nce Page 7
Particulars F Credit Date
Reversing Entry GJ1 6000 0 20B Jan. 1

C-4

x Page 9
Particulars F Credit Date
Bought merchandise returned GJ1 240 0 20B Jan. 1
600 0
840

C-5

eciation Page 11
Particulars F Credit Date
Beginning Balances 85000 0 20B Jan. 31
28
29
 C-6

r Fee Page 13
Particulars F Credit Date

C-7

Telephone Page 15
Particulars F Credit Date
20B Jan. 1

C-8

yable Page 17
Particulars F Credit Date
Beginning Balances 3000 0 Jan 31
Cash Disbursements Journal CDJ1 981 0
Balance 981 0
 C-9

Payable Page 19
Particulars F Credit Date
Beginning Balances 675 0 Jan 31
Cash Disbursements Journal CDJ1 3 3 7 50
Balance 3 3 7 50

C-10

ax Page 21
Particulars F Credit Date
Jan 31
Sales Journal Totals SJ1 12 5 7 1 2 0
Cash Receipts Totals CRJ1 3 7 7 4 0 0
16 3 4 5 2 0
Balance 16 2 8 5 2 0

C-11

Capital Page 23
Particulars F Credit Date
Beginning Balances 2 5 3 8 3 6 2 23
 C-12

Summary Page 25
Particulars F Credit Date

C-13

owances Page 27
Particulars F Credit Date
20B Jan. 31

C-14

Page 29
Particulars F Credit Date
 C-15

unts Page 31
Particulars F Credit Date
Cash Disbursements CDJ1 1575 0

C-16

s Expense Page 33
Particulars F Credit Date

C-17

ses Page 35
Particulars F Credit Date
 C-18

Page 37
Particulars F Credit Date

C-19

nse Page 39
Particulars F Credit Date

C-20

Used Page 41
Particulars F Credit Date
 C-21

ution Page 43
Particulars F Credit Date

C-22

e Page 45
Particulars F Credit Date

C-23

phone Page 47
Particulars F Credit Date
C-24
 Petty Cash Fund
Particulars F Debit Date Particulars F Credit
Beginning Balances 1000 0

note: find where to put year p4

Estimated Uncollectible Accounts
Particulars F Debit Date Particulars F Credit
Jan. 1 Beginning Balances

Merchandise Inventory
Particulars F Debit Date Particulars F Credit
Beginning Balances 950600 0
 Unused Store Supplies
Particulars F Debit Date Particulars F Credit
Beginning Balances 8 0 0 0 0 Jan. 1 Reversing Entry GJ1

Store Furniture and Equipment

Particulars F Debit Date Particulars F Credit
Beginning Balances 425000 0

Accounts Payable
Particulars F Debit Date Particulars F Credit
Cash Disbursements CDJ1 5 8 8 0 0 0 Jan. 1 Beginning Balances 2
Bought merchandise returned GJ1 2240 0 31 Purchase Totals PJ1 9
5600 0
66640 0 11
Balance 11
 Accrued Taxes and Licenses
Particulars F Debit Date Particulars F Credit

Accrued Utilities Expense

Particulars F Debit Date Particulars F Credit
Reversing Entry GJ1 1 2 1 0 Jan. 1 Beginning Balances

Pag-ibig Premium Payable

Particulars F Debit Date Particulars F Credit
Summary of Sundries CDJ1 6 0 0 0 Jan. 1 Beginning Balances
31 Cash Disbursements Journal CDJ1
Balance
 Withholding Tax Payable
Particulars F Debit Date Particulars F Credit
Cash Disbursements Journal CDJ1 1 1 7 9 77 Jan. 1 Beginning Balances
31 Cash Disbursements Journal
Balance

VAT Payable
Particulars F Debit Date Particulars F Credit
Cash Disbursements Journal CDJ1 3 2 9 2 0 0 Jan. 1 Beginning Balances

Diane L. Gutierrez, Drawing

Particulars F Debit Date Particulars F Credit
 Sales
Particulars F Debit Date Particulars F Credit
20B
Jan. 31 Sales Journal Totals SJ1 10
31 Cash Receipts Totals CRJ1 3
Balance 13

Sales Discounts
Particulars F Debit Date Particulars F Credit
Cash Receipts Journal CRJ1 16500 0

Purchase Returns and Allowances

Particulars F Debit Date Particulars F Credit
Jan 28 Bought merchandise returned GJ1
29
Balance
 Freight In
Particulars F Debit Date Particulars F Credit
Cash Disbursements Journal CDJ1 195 0

Depreciation Expense
Particulars F Debit Date Particulars F Credit

Bank Charges
Particulars F Debit Date Particulars F Credit
 Rent Expense
Particulars F Debit Date Particulars F Credit

Utilities Expense
Particulars F Debit Date Particulars F Credit
Cash Disbursements Journal CDJ1 1 2 1 0 Jan. 1 Reversing Entry GJ1

SSS Contribution
Particulars F Debit Date Particulars F Credit
 Philhealth Contribution
Particulars F Debit Date Particulars F Credit

Salaries Expense
Particulars F Debit Date Particulars F Credit
Cash Disbursements Journal CDJ1 27000 0

Transportation Expense
Particulars F Debit Date Particulars F Credit
Cash Disbursements Journal CDJ1 192 0
 Page 2
Credit

Page 4
Credit
2072 0

Page 6
Credit
 Page 8
Credit
8000 0

Page 10
Credit

Page 12
Credit
50320 0
38560 0

88880 0
22240 0
 Page 14
Credit

Page 16
Credit
121 0

Page 18
Credit
600 0
300 0
300
 Page 20
Credit
1 1 7 9 77
1 1 7 9 77
1 1 7 9 77

Page 22
Credit
32920 0

Page 24
Credit
 Page 26
Credit

47600 0
31000 0
78600 0

Page 28
Credit

Page 30
Credit
2000 0
5000 0
7000 0
 Page 32
Credit

Page 34
Credit

Page 36
Credit
 Page 38
Credit

Page 40
Credit
121 0

Page 42
Credit
 Page 44
Credit

Page 46
Credit

Page 48
Credit
GIMENA, ANECITO ADVANCES TO EMPLOYEES Address: Davao City
Date Particulars Debit Credit Balance
20B Jan. 1 Opening Balance 4000 0 4

Cotabato Marketing c/o Cherie Eruela ACCOUNTS RECEIVABLE Address: Cotabato City
Date Particulars Debit Credit Balance

Gwen Hollanes & Co. ACCOUNTS RECEIVABLE Address: Iligan City

Date Particulars Debit Credit Balance
20B Jan. 1 Opening Balance 134400 0 134

Tacloban Supermart c/o Letty Bartolome ACCOUNTS RECEIVABLE Address: Tacloban City
Date Particulars Debit Credit Balance
20B Jan. 1 Opening Balance 149800 0 149
Tagum Commercial c/o Janet Matuguinas ACCOUNTS RECEIVABLE Address: Tagum City
Date Particulars Debit Credit Balance
20B Jan. 1 Opening Balance 112000 0 112

Cotabato Bargain Trade ACCOUNTS PAYABLE Address: Cotabato City

Date Particulars Debit Credit Balance

Pagadian Commercial ACCOUNTS PAYABLE Address: Pagadian City

Date Particulars Debit Credit Balance
20B Jan. 1 Opening Balance 58800 0 58
Address: Davao City ORBITA, FLORDELIZA ADVANCES TO EMPLOYEES
Balance Date Particulars Debit Credit
000 0 20B Jan. 1 Opening Balance 3000 0

D-1

ddress: Cotabato City Dadiangas Supermarket c/o April Ann Ytac ACCOUNTS RECEIVABLE
Balance Date Particulars Debit Credit

D-2

Address: Iligan City ORO TRADING c/o Cecil Laguna ACCOUNTS RECEIVABLE
Balance Date Particulars Debit Credit
400 0

D-3

ddress: Tacloban City Tagbilaran Supermart c/o C. Tabaranza ACCOUNTS RECEIVABLE

Balance Date Particulars Debit Credit
800 0 20B Jan. 1 Opening Balance 168000 0
 D-4

Address: Tagum City Baguio Trading Center ACCOUNTS PAYABLE

Balance Date Particulars Debit Credit
000 0 20B Jan. 1 Opening Balance

D-5

ddress: Cotabato City Iligan Fairmart ACCOUNTS PAYABLE

Balance Date Particulars Debit Credit
20B Jan. 1 Opening Balance

D-6

ddress: Pagadian City RFM SHIPPING LINES ACCOUNTS PAYABLE

Balance Date Particulars Debit Credit
800 0

D-7
 Address: Davao City
Credit Balance
3000 0

Address: General Santos City

Credit Balance

Address: Cagayan de Oro City

Credit Balance

Address: Tagbilaran City

Credit Balance
168000 0
 Address: Baguio City
Credit Balance
96320 0 96320 0

Address: Iligan City

Credit Balance
95200 0 95200 0

Address: Sampaloc, Manila

Credit Balance
 Date Particulars F Debit Credit
20B
Jan. 1 Insurance Expense GL39 6000 0
Prepaid Insurance GL7 6000
To reverse insurance adjustment.

1 Store Supplies Used GL41 8000 0

Unused Store Supplies GL8 8000
To reverse store supplies adjustment.

1 Accrued Utilities Expense GL16 121 0

Utilities Expense GL40 121
To reverse accrual of utilities expense.
Credit

0
Date Particulars F Debit Credit
Credit
Date Particulars F Debit Credit
Credit
Date Particulars F Debit Credit
Credit