Colegio de San Pascual Baylon

Pag-asa Obando Bulacan

Senior High School Department
School Year 2023 – 2024
FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT1 (FABM 1)

Name: _______________________________________ Date: ___________________ Score: ___________

Grade and Section: ___________________________ Subject Teacher: Mr. Ricardo R. Martinez Jr.

PERFORMANCE TASK 5

M. MICMIC DENTAL CLINIC

GENERAL JOURNAL
Page 1
2023 ACCOUNTS TITLE & EXPLANATION F DEBIT CREDIT
September

M. MICMIC DENTAL CLINIC

GENERAL LEDGER
PAGE NUMBER 1-1
ACCOUNT 111 CASH
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

PAGE NUMBER 1-2

ACCOUNT 112 PREPAID RENT
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

PAGE NUMBER 1-3

ACCOUNT 113 SUPPLIES
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

PAGE NUMBER 1-4

ACCOUNT 114 EQUIPMENT
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

PAGE NUMBER 1-5

ACCOUNT 221 ACCOUNTS PAYABLE
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

PAGE NUMBER 1-6

ACCOUNT 331 MICMIC, CAPITAL
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

PAGE NUMBER 1-7

ACCOUNT 332 MICMIC, DRAWING
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT
PAGE NUMBER 1-8
ACCOUNT 441 PROFESSIONAL FEE
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

PAGE NUMBER 1-9

ACCOUNT 551 SALARIES EXPENSE
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

PAGE NUMBER 1-10

ACCOUNT 552 UTILITIES EXPENSE
Date BALANCE
Item Post DEBIT CREDIT
DEBIT CREDIT

M. MICMIC DENTAL CLINIC

Trial Balance
For the month ended August 31, 2020

Account No. Account Titles DEBIT CREDIT

111 Cash
112 Prepaid Rent
113 Supplies
114 Equipment
221 Accounts Payable
331 Micmic, Capital
332 Micmic, Drawing
441 Professional Fee
551 Salaries Expense
552 Utilities Expense
TOTAL