Doctor PC Repair Shop

Practice Set

Name: _______________________________
Training Period: ____________________

General Instruction: Cut the following source documents and arrange them in chronological
order. Then journalize the transactions as evidenced by the source documents using the Chart
of Accounts below:

Account Account
Account Titles Account Titles
No. No.
110 Cash 210 Accounts Payable
120 Accounts Receivable 310 Garcia, Capital
130 Office Supplies 320 Garcia, Drawings
140 Repairs Supplies 410 Repairs Income
150 Prepaid Insurance 510 Rent Expense
160 Repair Tools and Equipment 520 Salaries Expense
170 Furniture and Fixtures 530 Utilities Expense

On February 1, 2021 Gio Garcia opened a computer repair shop named Doctor PC Repair Shop
by investing P900,000. The source documents that follow are the evidences of transactions
that transpired in the month of February.

Prepared by: Arnel C. Himzon

GENERAL JOURNAL
PAGE NUMBER: GJ-1

DATE DESCRIPTION REF DEBIT CREDIT

GENERAL JOURNAL
PAGE NUMBER: GJ-2

DATE DESCRIPTION REF DEBIT CREDIT