M. SANTOS General Ledger Accounts December 31, 2011 Amounts in Philippine Pesos GENERAL LEDGER Account Name: CASH Account Number: 001
Date 1/1/2011 12/01/11 12/05/11 12/10/11 12/12/11 12/24/11 12/27/11 12/27/11 12/29/11 12/29/11 12/29/11 12/30/11
Explanation Beg. Balance see GJ #1 see GJ #3 see GJ #4 see GJ #5 see GJ #6 see GJ #8 see GJ#9 see GJ #10 see GJ #11 see GJ #13 see GJ #14
Ref GJ1 GJ3 GJ4 GJ5 GJ6 GJ8 GJ9 GJ10 GJ11 GJ13 GJ14
Debit
Credit
250,000 50,000 20,000 100,000 5,000 100,000 5,000 20,000 4,000 25,000 50,000
Balance 250,000 200,000 180,000 280,000 285,000 185,000 180,000
160,000 164,000 139,000 189,000
GENERAL LEDGER Account Name: ACCOUNTS RECEIVABLE Account Number: 002
Date 1/1/2011 12/24/11 12/29/11
Explanation Beg. Balance see GJ #7 see GJ #11
Ref GJ7 GJ11
Debit
Credit
4,000 4,000
Balance 4,000 -
GENERAL LEDGER Account Name: COMPUTER SUPPLIES (Unused) Account Number: 003
Date 1/1/2011 12/05/11 12/29/11
Explanation Beg. Balance see GJ #3 see GJ #12
Ref GJ3 GJ12
Debit
Credit
50,000 3,000
Balance 50,000 47,000
GENERAL LEDGER Account Name: COMPUTER EQUIPMENT Account Number: 004
Date 1/1/2011 12/04/11
Explanation Beg. Balance see GJ #2
Ref GJ2
Debit 100,000
Credit
Balance 100,000
GENERAL LEDGER Account Name: ACCOUNTS PAYABLE Account Number: 201
Date 1/1/2011 12/04/11 12/27/11
Explanation Beg. Balance see GJ #2 see GJ #8
Ref GJ2 GJ8
Debit
Credit 100,000
100,000
Balance (100,000) -
GENERAL LEDGER Account Name: LOANS PAYABLE Account Number: 202
Date 1/1/2011 12/12/11
Explanation Beg. Balance see GJ#5
Ref
Debit
GJ5
Credit 100,000
Balance (100,000)
GENERAL LEDGER Account Name: M. SANTOS CAPITAL Account Number: 301
Date 1/1/2011 12/01/11 12/30/11
Explanation Beg. Balance see GJ #1 see GJ #14
Ref
Debit
GJ1 GJ14
Credit 250,000 50,000
Balance (250,000) (300,000)
GENERAL LEDGER Account Name: M. SANTOS DRAWING Account Number: 302
Date 1/1/2011 12/29/11
Explanation Beg. Balance see GJ #13
Ref GJ13
Debit
Credit
Balance 25,000
Credit 5,000
Balance (5,000)
25,000
GENERAL LEDGER Account Name: INTERNET SERVICE INCOME Account Number: 401
Date 12/24/11
Explanation see GJ#6
Ref GJ6
Debit
GENERAL LEDGER Account Name: PRINTING SERVICE INCOME Account Number: 402
Date 12/24/11
Explanation see GJ #7
Ref GJ7
Debit
Credit 4,000
Balance (4,000)
Credit
Balance 20,000
Credit
Balance 5,000
Credit
Balance 3,000
Credit
Balance 20,000
GENERAL LEDGER Account Name: SALARIES AND WAGES Account Number: 501
Date 12/29/11
Explanation see GJ #10
Ref GJ10
Debit 20,000
GENERAL LEDGER Account Name: RENTAL EXPENSE Account Number: 502
Date 12/27/11
Explanation see GJ9
Ref GJ9
Debit 5,000
GENERAL LEDGER Account Name: COMPUTER SUPPLIES EXPENSE Account Number: 503
Date 12/29/11
Explanation see GJ #12
Ref GJ12
Debit 3,000
GENERAL LEDGER Account Name: TAXES AND LICENSES Account Number: 504
Date 12/10/11
Explanation see GJ #4
Ref GJ4
Debit 20,000
Sample General Ledger Accounts posting from the article How to Post Journal Entries to the General Ledger http://businesstips.ph/how-to-post-journal-entries-to-the-general-ledger http://businesstips.ph/how-to-post-jou rnal-entries-to-the-general-ledger http://businesstips.ph
