Sure Repair Shop

General Ledger
For the Month of September
Account Name Cash
DATE ITEMS PR DR
Sep-01 Initial investment of G. Alajar GJ1 ₱ 2,500.00
Sep-02 Newspaper adverstising GJ1
Sep-09 Service Rendered GJ1 1000.00
Sep-15 Paid Wages and Salaries GJ1
Sep-18 Half payment to Cruz furniture GJ1
Sep-20 Partial Payment- R. Gil GJ1 1200.00
Sep-25 Drawing account GJ1
Sep-28 Service Rendered GJ1 2500.00
Sep-30 Utilities Expenses GJ1
Monthly rental GJ1
Salaries and wages GJ1
Total 7200.00
Balance ₱ 900.00

Account Name Account Receivable R. Gil

DATE ITEMS PR DR
Sep-05 Service Rendered GJ1 1200.00
Sep-20 Fully Paid Account GJ1
Total 1200.00
Balance ₱ -

Account Name Accounts Receivable- M. Soriano

DATE ITEMS PR DR
Sep-09 Repair Work M. Soriano GJ1 1200
Total 1200
Balance ₱ 1,200.00

Account Name Repair Tools

DATE ITEMS PR DR
Sep-01 Repair tools Investment GJ1 1200
Total 1200
Balance ₱ 1,200.00

Account Name Repair Supplies

DATE ITEMS PR DR
Sep-01 Repair Supplies Investment GJ1 1500
Total 1500
Balance ₱ 1,500.00
 Account Name Furniture and fixtures
DATE ITEMS PR DR
Sep-03 Purchase Furniture and Fixtures- Cruz Furniture GJ1 6500
Total 6500
Balance ₱ 6,500.00

Account Name Service truck

DATE ITEMS PR DR
Sep-01 Service truck Investment GJ1 20000
Total 20000
Balance ₱ 20,000.00

Liabilities
Account Name Accounts Payable Cruz Furniture
DATE ITEMS PR DR
Sep-03 Purchased offurniture GJ1
Sep-18 Full Payment on Account GJ1 6500
Total 6500
Balance

Account Name Notes Payable

DATE ITEMS PR DR
Sep-18 Partial Payment of acccount due to Cruz-Furniture GJ1
Total
Balance

Owner's Equity
Account Name G. Alajar, Capital
DATE ITEMS PR DR
Sep-01 Initial Investment of G. Alajar GJ1
Total
Balance

Account Name G. Alajar personal

DATE ITEMS PR DR
Sep-25 Drawing Account GJ1 750
Total 750
Balance ₱ 750.00

INCOME
Account Name INCOME
DATE ITEMS PR DR
Sep-05 Service rendered on account to R. Gil GJ1
Sep-09 Service rendered GJ1
 Sep-28 Service rendered GJ1
Total
Balance

EXPENSES
Account Name Advertising
DATE ITEMS PR DR
Sep-02 Newspaper adverstising GJ1 250
Total 250
Balance ₱ 250.00

Account Name Salaries and Wages

DATE ITEMS PR DR
Sep-15 Paid Wages and Salaries 1st half GJ1 450
Sep-30 Paid Wages and Salaries 2nd half GJ1 450
Total 900
Balance ₱ 900.00

Account Name Utilities Expenses

DATE ITEMS PR DR
Sep-30 Paid Utilities GJ1 150
Total 150
Balance ₱ 150.00

Account Name Rent Expenses

DATE ITEMS PR DR
Sep-30 Monthly rental GJ1 1000
Total 1000
Balance ₱ 1,000.00
 CR

₱ 250.00

450.00
3250.00

750.00

150.00
1000.00
450.00
6300.00

CR

1200.00
1200.00

CR

CR

CR
 CR

CR

CR
6500

6500
₱ -

CR
3250
3250
₱ 3,250.00

CR
25200
25200
₱ 25,200.00

CR

CR
1200
2200
 2500
5900
₱ 5,900.00

CR

CR

CR

CR