Gellido, Catherine Roze C. - Cecd 4-4 - Activity 3

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF SOCIAL SCIENCES AND DEVELOPMENT

Department of Cooperatives and Social Development
Mabini Campus, Sta. Mesa, Manila, Philippines
CATHERINE ROZE C. GELLIDO

BSC CECD 4-4
ACTIVITY WORKSHOP III

1. GENERAL JOURNAL
2.SPECIAL JOURNALS WITH SUMMARY
A. Gamit ang mga financial instruments, isulat ang debit and credit entry. B. Sunod-sunod
ayon sa:
• Petsa
• Numero ng dokumento
• Uri ng transaksyon
WORKSHOP NO. 3 JOURNALIZING

DEBIT CREDIT ENTRY
SBS MULTI-PURPOSE COOPERATIVE

GENERAL JOURNAL
Jan. 2018 DOCS Account Title Debit Credit
01 O.R. 01 CASH (ANA B.) 400.00
SHARE CAPITAL (ANA B.) 300.00
MEMBERSHIP FEE (ANA B.) 100.00

01 O.R.0 CASH (BETH C.) 300.00

2
SHARE CAPITAL (BETH C.) 200.00
MEMBERSHIP FEE (BETH C.) 100.00
02 O.R.0 CASH (CARLOS D. ACCOUNT#03-001) 100,000.00

3
SAVINGS DEPOSITS (CARLOS D. ACCOUNT#03-001) 100,000.00
03 O.R.04 CASH (DINA E) 3,120.00
LOAN RECEIVABLE (DINA E) 3,000.00
INTEREST INCOME 90.00
SERVICE FEE 30.00
03 O.R.0 CASH (EMONG F.) 2, 080.00

5
LOAN RECEIVABLE (EMONG F.) 2,000.00
SERVICE FEE 20.00
03 O.R.0 CASH (FELY G.) 5,200.00

6
LOAN RECEIVABLE (FELY G.) 5,000.00
INTERSR INCOME 150.00
SERVICE FEE 50.00
03 O.R.0 CASH (CARLA D.) 10,400.00

7
LOAN RECEIVABLE (CARLA D.) 10,000.00
SERVICE FEE 100.00
03 O.R.0 CASH (SUSAN T.) 10,400.00

8
LOAN RECEIVABLE (SUSAN T.) 10,000.00
SERVICE FEE 100.00
04 O.R.0 CASH (DAR) 100,000.00

9
LOANS PAYABLE (DAR) 100,000.00
05 O.R.1 CASH (GINA H.) 600.00

SHARE CAPITAL 500.00
MEMBERSHIP FEE 100.00
05 O.R.1 CASH (HECTOR I.) 600.00

1
SHARE CAPITAL 500.00
MEMBERSHIP FEE 100.00
06 CDV 01 OFFICE SUPPLIES 700.00
CASH 700.00
07 CDV 02 OFFICE EQUIPMENT - COMPUTER 24,000.00
CASH 24,000.00
08 O.R.1 CASH (INCIONG J. ACCOUNT#03-002) 1,000.00

2
SAVINGS DEPOSIT (INCIONG J. ACCOUNT #03-002) 1,000.00
08 O.R.1 CASH (JOAN K. ACCOUNT #03-003) 2,000.00

3
SAVINGS DEPOSIT (JOAN K. ACCOUNT #03-003) 2,000.00

08 O.R.1 CASH (KARLO L. ACCOUNT #03-004) 500.00

4
SAVINGS DEPOSIT (KARLO L. ACCOUNT #03-004) 500.00
09 CDV 03 LOAN RECEIVABLE (LUMEN M.) 2,000.00
SERVICE FEE 20.00
CASH ON HAND 1,940.00
SUBTOTAL P263, 300 P263, 300
09 CDV 04 LOAN RECEIVABLE (MARIO N.) 4,000.00
SERVICE FEE 40.00
10 CDV 05 DRAWING, CARLOS D. (ACCOUNT#03-001) 2,000.00
11 CDV 06 POWER, LIGHT AND WATER 500.00

CASH 500.00
12 CDV 07 POWER, LIGHT AND WATER 400.00
CASH 400.00
13 CDV 08 LOAN RECEIVABLE (NANCY O.) 12,360.00
INTEREST INCOME 2,160.00
SERVICE FEE 200.00
13 CDV 09 LOAN RECEIVABLE (OLIVE P.) 14, 832.00
SERVICE FEE 240.00
13 CDV 10 LOAN RECEIVABLE (PILAR Q.) 16,068.00
SERVICE FEE 260.00

13 CDV 11 LOAN RECEIVABLE (LENY) 18,540.00
SERVICE FEE 300.00
13 CDV 12 LOAN RECEIVABLE (RINA) 18,540.00
SERVICE FEE 300.00
14 CDV 13 MEETINGS AND CONFERENCES 300.00
OFFICE SUPPLIES 50.00
CASH 350.00
15 CDV 14 TRAVEL AND TRANSPORTATION 500.00
CASH 500.00
16 CDV 15 SALARIES AND WAGES (MANAGER) 6,000.00
WITHHOLDING TAX PAYABLE 600.00

SSS PAYABLE 300.00
CASH 5,100.00
16 CDV 16 SALARIES AND WAGES (BOOKKEEPER) 3,000.00
SSS PAYABLE 300.00
CASH 2,400.00
16 CDV 17 SALARIES AND WAGES (COLLECTOR) 2,000.00
SSS PAYABLE 300.00
CASH 1,500.00
17 O.R.1 CASH 1,000.00

5
SHARE CAPITAL 1,000.00
O.R.1 CASH 1,000.00

6
SHARE CAPITAL 1,000.00

P101,090 P101,090
SUBTOTAL P364,390 P364,390
18 CDV 18 Loans Receivable (Queenie R.) 5,000.00
Cash 4,700.00
Interest Income 250.00
Service Fee 50.00
18 CDV 19 Loans Receivable (Remy S.) 6,000.00
Cash 5,640.00
Service Fee 60.00
18 CDV 20 Loans Receivable (Susan T.) 7,000.00
Cash 6,580.00

Service Fee 70.00
18 CDV 21 Loans Receivable (Tina U.) 8,000.00
Cash 7,520.00
Service Fee 80.00
18 CDV 22 Loans Receivable (Unice V.) 9,000.00
Cash 8,460.00
Service Fee 90.00
P35,000 P35,000
SUBTOTAL P399,390.00 P399,390.00
TOTAL P399,390.00 P399,390.00


Cash Receipt Journal
Date OR # Received Cash Account savings Loan Membershi Share Sundry Dr Credit
from s Rec. deposits Receivabl p fee capital account
Jan. e s
Debit
2003 Cr Credit Credit
Credit
Cr
1 O.R.01 ANA B. 400.00 100.00 300.00
O.R.02 BETH C. 300.00 100.00 200.00
2 O.R.03 CARLOS D. 100,000.00 100,000.

(ACCT NO.03- 00
001)
3 O.R.04 DINA E. 3,120.00 3,000.00 Interest 90.00

Income
Service 30.00
Fee
O.R.05 EMONG F. 2,080.00 2,000.00 Interest 60.00

Income
Service 20.00
Fee
O.R.06 FELY G. 5,200.00 5,000.00 Interest 150.00

Income
Service 50.00
Fee
O.R.07 CARLA D. 10,400.00 10,000.00 Interest 300.00

Income
Service 100.00
Fee
O.R.08 SUSAN T. 10,400.00 10,000.00 Interest 300.00

Income
Service 100.00
Fee
4 O.R.09 DAR 100,000.00 Loans 100,000.00

Payable
5 O.R.010 GINA H. 600.00 100.00 500.00
O.R.011 HECTOR I. 600.00 100.00 500.00

O.R.012 INCIONG J.- 1,000.00 1,000.00

ACCT NO.03-
002
O.R.013 JOAN K.- 2,000.00 2,000.00

ACCT NO. 03-
003
O.R.014 KARLO L.- 500.00 500.00

ACCT NO. 03-
004
6 O.R.015 GINA H. 1,000.00 1,000.00
O.R. 016 HECTOR I. 1,000.00 1,000.00
GRAND 238,600
TOTAL

Cash disbursement Journal
Date CV # Paid to Cash Loan Rec. Office Salaries Sundry Debit Credit
suppl and Accounts
Jan. Wages
Credit Debit ies
2003
Debit
Debit
6 1 National 700.00 700.00

Bookstore
7 2 Azer 24,000.00 Office 24,000.00

Equipment -
Computer
9 3 Lumen M. 1,940.00 2,000.00 Interest 40.00

income
Service Fee 20.00

9 4 Mario N. 3,880.00 4,000.00 Interest 80.00

Income
Service Fee 40.00
10 5 Carlos D.- 2,000.00 Drawings, 2,000.00

Acct No. 03- Carlos D.
001
11 6 Meralco 500.00 Power, Light, 500.00

and Water
12 7 Nawasa 400.00 Power, Light, 400.00

and Water
13 8 Nancy O. 10,000.00 12,360.00 Interest 2,160.00

Income
Service Fee 200.00
13 9 Olive P. 12,000.00 14, 832.00 Interest 2,592.00

Income
Service Fee 240.00

13 10 Pilar Q. 13,000.00 16,068.00 Interest 2,808.00

Income
Service Fee 260.00
13 11 Leny 15,000.00 18,540.00 Interest 3,240.00

Income
Service Fee 300.00
13 12 Rina 15,000.00 18,540.00 Interest 3,240.00

Income
Service Fee 300.00
14 13 Coop Board 350.00 50.00 Meetings and 300.00

of Directors Conferences
15 14 Coop 500.00 Travel and 500.00

Chairperson Transportati
on
16 15 Manager 5,100.00 6,000.00 Withholding 600.00

Tax Payable
SSS Payable 300.00

16 16 Bookkeepeer 2,400.00 3,000.00 Withholding 300.00

Tax Payable
SSS Payable 300.00
16 17 Collector 1,500.00 2,000.00 Withholding 200.00

Tax Payable
SSS Payable 300.00
18 18 Queenie R. 4,700.00 5,000.00 Interest 250.00

Income
Service Fee 50.00
19 Remy S. 5,640.00 6,000.00 Interest 300.00

Income
Service Fee 60.00
20 Susan T. 6,580.00 7,000.00 Interest 350.00

Income
Service Fee 70.00
21 Tina U. 7,520.00 8,000.00 Interest 400.00

Income
Service Fee 80.00
22 Unice V. 8,460.00 9,000.00 Interest 450.00

Income
Service Fee 90.00
GRAND 160,790.00
TOTAL

Gellido, Catherine Roze C. - Cecd 4-4 - Activity 3

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Gellido, Catherine Roze C. - Cecd 4-4 - Activity 3

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POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

COLLEGE OF SOCIAL SCIENCES AND DEVELOPMENT

CATHERINE ROZE C. GELLIDO

ACTIVITY WORKSHOP III

WORKSHOP NO. 3 JOURNALIZING

SBS MULTI-PURPOSE COOPERATIVE

Jan. 2018 DOCS Account Title Debit Credit

01 O.R. 01 CASH (ANA B.) 400.00

SHARE CAPITAL (ANA B.) 300.00

MEMBERSHIP FEE (ANA B.) 100.00

01 O.R.0 CASH (BETH C.) 300.00

SHARE CAPITAL (BETH C.) 200.00

MEMBERSHIP FEE (BETH C.) 100.00

02 O.R.0 CASH (CARLOS D. ACCOUNT#03-001) 100,000.00

SAVINGS DEPOSITS (CARLOS D. ACCOUNT#03-001) 100,000.00

03 O.R.04 CASH (DINA E) 3,120.00

LOAN RECEIVABLE (DINA E) 3,000.00

INTEREST INCOME 90.00

SERVICE FEE 30.00

03 O.R.0 CASH (EMONG F.) 2, 080.00

LOAN RECEIVABLE (EMONG F.) 2,000.00

INTEREST INCOME 60.00

SERVICE FEE 20.00

03 O.R.0 CASH (FELY G.) 5,200.00

LOAN RECEIVABLE (FELY G.) 5,000.00

INTERSR INCOME 150.00

SERVICE FEE 50.00

03 O.R.0 CASH (CARLA D.) 10,400.00

LOAN RECEIVABLE (CARLA D.) 10,000.00

INTEREST INCOME 300.00

SERVICE FEE 100.00

03 O.R.0 CASH (SUSAN T.) 10,400.00

LOAN RECEIVABLE (SUSAN T.) 10,000.00

INTEREST INCOME 300.00

SERVICE FEE 100.00

04 O.R.0 CASH (DAR) 100,000.00

LOANS PAYABLE (DAR) 100,000.00

05 O.R.1 CASH (GINA H.) 600.00

SHARE CAPITAL 500.00

MEMBERSHIP FEE 100.00

05 O.R.1 CASH (HECTOR I.) 600.00

SHARE CAPITAL 500.00

MEMBERSHIP FEE 100.00

06 CDV 01 OFFICE SUPPLIES 700.00

07 CDV 02 OFFICE EQUIPMENT - COMPUTER 24,000.00

08 O.R.1 CASH (INCIONG J. ACCOUNT#03-002) 1,000.00

SAVINGS DEPOSIT (INCIONG J. ACCOUNT #03-002) 1,000.00

08 O.R.1 CASH (JOAN K. ACCOUNT #03-003) 2,000.00

SAVINGS DEPOSIT (JOAN K. ACCOUNT #03-003) 2,000.00

08 O.R.1 CASH (KARLO L. ACCOUNT #03-004) 500.00

SAVINGS DEPOSIT (KARLO L. ACCOUNT #03-004) 500.00

09 CDV 03 LOAN RECEIVABLE (LUMEN M.) 2,000.00

INTEREST INCOME 40.00

SERVICE FEE 20.00

CASH ON HAND 1,940.00

SUBTOTAL P263, 300 P263, 300

09 CDV 04 LOAN RECEIVABLE (MARIO N.) 4,000.00

INTEREST INCOME 80.00

SERVICE FEE 40.00

CASH ON HAND 3,880.00

10 CDV 05 DRAWING, CARLOS D. (ACCOUNT#03-001) 2,000.00

CASH ON HAND 2,000.00

11 CDV 06 POWER, LIGHT AND WATER 500.00