JBB

Journal
1-27 May, 2024

DATE TRANSACTION TYPE NO. NAME MEMO/DESCRIPTION ACCOUNT DEBIT CREDIT

05/27/2024 Journal Entry 1 Cash and cash equivalents PHP500,000.00
Santos, Capital PHP500,000.00
PHP500,000.00 PHP500,000.00

05/27/2024 Journal Entry 2 Permit and Licenses PHP5,000.00

Cash and cash equivalents PHP5,000.00
Miscellaneous expense PHP2,000.00
Cash and cash equivalents PHP2,000.00
PHP7,000.00 PHP7,000.00

05/27/2024 Journal Entry 3 Prepaid Rent PHP120,000.00

Cash and cash equivalents PHP120,000.00
PHP120,000.00 PHP120,000.00

05/27/2024 Journal Entry 4 Cash and cash equivalents PHP100,000.00

Loan Payable PHP100,000.00
PHP100,000.00 PHP100,000.00

05/27/2024 Journal Entry 5 Medical Supplies PHP25,000.00

Cash and cash equivalents PHP25,000.00
PHP25,000.00 PHP25,000.00

05/27/2024 Journal Entry 6 Medical Equipment PHP60,000.00

Accounts Payable PHP60,000.00
PHP60,000.00 PHP60,000.00

05/27/2024 Journal Entry 7 Furniture and Fixture PHP80,000.00

Cash and cash equivalents PHP30,000.00
Accounts Payable PHP50,000.00
PHP80,000.00 PHP80,000.00

05/27/2024 Journal Entry 8 Accounts Payable PHP30,000.00

Cash and cash equivalents PHP30,000.00
PHP30,000.00 PHP30,000.00

05/27/2024 Journal Entry 9 Office Equipment PHP40,000.00

Cash and cash equivalents PHP40,000.00
PHP40,000.00 PHP40,000.00

05/27/2024 Journal Entry 10 Salaries and Wages PHP10,000.00

Cash and cash equivalents PHP10,000.00
PHP10,000.00 PHP10,000.00

05/27/2024 Journal Entry 11 Communication PHP3,000.00

Cash and cash equivalents PHP3,000.00
PHP3,000.00 PHP3,000.00

05/27/2024 Journal Entry 12 Cash and cash equivalents PHP45,000.00

Accounts Receivables PHP10,000.00
Services PHP55,000.00
PHP55,000.00 PHP55,000.00

Monday, May 27, 2024 09:07 PM GMT+08:00 1/2

 JBB
Journal
1-27 May, 2024

DATE TRANSACTION TYPE NO. NAME MEMO/DESCRIPTION ACCOUNT DEBIT CREDIT

05/27/2024 Journal Entry 13 Drawings PHP5,000.00
Cash and cash equivalents PHP5,000.00
PHP5,000.00 PHP5,000.00

05/27/2024 Journal Entry 14 Rent or lease payments PHP8,666.67

Prepaid Rent PHP8,666.67
Loan Payable PHP8,333.33
Interest expense PHP1,000.00
Cash and cash equivalents PHP9,333.33
PHP18,000.00 PHP18,000.00

05/27/2024 Journal Entry 15 Supplies PHP8,800.00

Medical Supplies PHP8,800.00
PHP8,800.00 PHP8,800.00

TOTAL PHP1,061,800.00 PHP1,061,800.00

Monday, May 27, 2024 09:07 PM GMT+08:00 2/2