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General Journal
______________________
In Php Date Account Titles/Explanations F Debit Credit
Page No. 1
Date Account Titles/Explanations F Debit Credit
Page 2 Date Account Titles/Explanations F Debit Credit
Date Account Titles/Explanations F Debit Credit
 Account Title: Merchandise Inventory Account No. 115
General Ledger

Account Title: Cash Account No. 101

Post Balance
Post Balance Date Item to Dr. Cr. Dr. Cr.
Date Item To Dr. Cr. Dr. Cr.

Account Title: Supplies Account No. 120

Post Balance
Date Particulars To Dr. Cr. Dr. Cr.

Account Title: Equipment Account No. 170

Post Balance
Account Title: Accounts Receivable Account No. 105
Date Particulars To Dr. Cr. Dr. Cr.
Post Balance
Date Particulars To Dr. Cr. Dr. Cr.

Account Title: Accounts Payable Account No. 201

Post Balance
Date Particulars To Dr. Cr. Dr. Cr.
Account Title: Loans Payable Account No. 202 Account Title: Sales Discounts Account No. 410
Post Balance Post Balance
Date Item To Dr. Cr. Dr. Cr. Date Item To Dr. Cr. Dr. Cr.

Account Title: Sabila, Capital Account No. 301

Account Title: Freight out Account No. 501
Post Balance
Date Item To Dr. Cr. Dr. Cr. Post Balance
Date Item To Dr. Cr. Dr. Cr.

Account Title: Sabila, Drawings Account No. 302 Account Title: Freight In Account No. 502
Post Balance Post Balance
Date Item To Dr. Cr. Dr. Cr. Date Item To Dr. Cr. Dr. Cr.

Account Title: Sales Account No. 401

Account Title: Salaries Account No.503
Post Balance
Date Item To Dr. Cr. Dr. Cr. Post Balance
Date Item To Dr. Cr. Dr. Cr.

Account Title: Sales Returns and Allowances Account No. 405 Account Title: Advertising Account No. 504
Post Balance Post Balance
Date Item To Dr. Cr. Dr. Cr. Date Item To Dr. Cr. Dr. Cr.
 Account Title: Utilities Account No. 505 ____________________________
Post Balance COST OF GOODS SOLD
Date Item To Dr. Cr. Dr. Cr. __________________________
In Php

Account Title: Rent Account No. 506

Post Balance
Date Item To Dr. Cr. Dr. Cr.

________________________________
TRIAL BALANCE
______________________________
In Php
ACCOUNT TITLES F Debit Credit _________________________________________
Statement of Financial Performance
For the Month Ended, _________________
In Php

______________________________
 Statement of Changes in Equity _________________________________________
____________________________________ Statement of Cash Flows
In Php _________________________
In Php

_____________________________
Statement of Financial Position
_____________________________
In Php
 _________________________________
CLOSING JOURNAL ENTRIES ______________________________________
______________________________________ Post-Closing Trial Balance
________________________________
Date Account Titles/Explanations F Debit Credit In Php
ACCOUNT TITLES F Debit Credit