GENERAL JOURNAL DATE 2015 Oct. 4
ACCOUNT TITLES AND EXPLANATION
PR
DEBIT
Sales Returns and Allowances Output Tax Accounts Rec!e"a#le - Sel!sana $ar%ents red!t e%o Allowance or deect!"e %erchand!se6
402 230-2 00&'
1(
)otes Rece!"a#le Accounts Rece!"a#le - *!rtuda+o o%%erc!al To record rece!pts o notes pa/a#le
110 00'
33,&00.00
31
Allowance or ncollect!#le Accounts Accounts Rece!"a#le - ela Torre Store To record wr!te-o wr!te- o uncollect!#le uncollect! #le
113 002'
&,20.00
31
Output *AT nput *AT *alue-Added Tax Pa/a#le To record *A *AT T pa/a#le pa/a #le
230-2 230-1 230
PhP
4,000.00 40.00
226,387.20
pa7e 25
CREDIT
PhP
4,40.00
888
888
89,950.80 136,436.40
SALES JOURNAL DEBIT
DATE
2015 Oct. 1 4 12 1& 1( 2( 31
SALES INVOICE #
0254 0255 025& 025 025 025( 02&0
ACCOUNT DEBITED
ardenas ar9et!n7 el undo Sh!rts Stat!on odesto :ar7a!n ;ouse Sel!sana $ar%ents aras!7an tters
POST. REF
' ' ' ' ' ' '
ACCOUNTS RECEIVABLE
PhP
CRE
OUTPUT TAX
5&,000.00 PhP &,000.00 22,400.00 2,400.00 53,&0.00 5,&0.00 100,00.00 10,00.00 &4,(&0.00 &,(&0.00 (,&00.00 (,&00.00 &,1&0.00 ,1&0.00 ### PhP49,680.00 1126 230-26
pa7e 13
DITS
SALES
PhP
50,000.00 20,000.00 4,000.00 (0,000.00 5,000.00 0,000.00 &,000.00 PhP414,000.00 4006
CASH RE DEBITS
DATE
OR #
DESCRIPTION
CASH
OUTPUT TAX
SALES DISCOUNTS
2015 Oct. 1 5 12 15 1( 22 22 24
2& 30 31 31
0232 el undo Sh!rts Stat!on 0233 Sel!sana $ar%ents
PhP
,0.00
PhP
43,(04.00
ash Sales
1(2.00 PhP
1,&00.00
(&.00
00.00
5.&0
40.00
115.20
(&0.00
21&.00
1,00.00
41,432.00
0234 odesto :ar7a!n ;ouse 0235 ala%#a o%%erc!al
11,200.00
023& aras!7an
,400.00
2&,342.40
ash Sales
344,(&0.00
023 ardenas ar9et!n7
1,(20.00
ash Sales
32,20.00
023 odesto :ar7a!n ;ouse 023( atu7u!nas Sales
52,&4.0 244,000.00
0240 Sel!sana $ar%ents 0241 ardenas ar9et!n7
(,4.00 5&,000.00
ash Sales
5&,(52.00
0242 aras!7an
&4,(&0.00 PhP
,44,06!.0
1006
2,44,34.00
PhP
6!6.80
230-26
PhP
",640.00
4016
pa7e 13
IEPTS JOURNAL CREDITS
ACCOUNTS RECIEVABLE PhP
OUTPUT TAX
SALES
OTHER ACCOUNTS ACCOUNT TITLE F AOUNT
(,&00.00
'
44,00.00
' PhP
44,32.00
PhP
33,&00.00
2&,0.00
'
11,200.00
'
,400.00
' 3&,(&0.00
30,000.00
1,(20.00
' 35,220.00
2(3,500.00
53,&0.00
' 110
240,000.00
nterest nco%e
410
1,&00.00
nterest Rece!"a#le
111
2,400.00
100,00.00
'
5&,000.00
' &0,52.00
50,100.00
&4,(&0.00
)otes Rece!"a#le
'
PhP"44,$0.00
PhP1!!,864.00
1126
230-26
2,44,34.00
PhP
1,48,00.00
4006
PhP44,000.00
'6
VO VOUCHER
DATE PA%EE
TERS PAID
NO. DATE 2015
C&. NO.
CREDITS
VOUCHERS PA%ABLE
2010
0205 Oct. 2 :lanche anuactur!n7 o%pan/
2'15, n'&0
ancelled
*820(
PhP
1(,200.00
020&
2
Tr!a =orwarders
ash
Oct. 2
11(1
1,120.00
020
4
a/anan Ser"!ces
ash
4
11(3
2,&.00
020
5
analo Sh!rt =actor/
n'30
020(
5
:lanche anuactur!n7 o%pan/
0210
12
0211
22,4.00
2'15,n'&0
1
1203
1&,000.00
odesto :ar7a!n ;ouse
n'30
ancelled
*8214
40,320.00
15
?ashato Sh!rts <%plo/ees
ash
15
11((
(4,52.54
0212
15
$eron erchand!s!n7
O
15
1200
&,20.00
0213
1&
:!sana ar9et!n7
2'10,n'30
2&
1210
134,400.00
0214
1
ed!na O@ce S/ste%s
n'30
0215
1
Anda% Repa!rs
ash
021&
20
a%!sera Pala7anas
n'30
021
22
:!sana ar9et!n7
ash
22
1205
3,3&0.00
021
23
ona eo7rac!a orpu+ e"elop%ent
ash
23
120&
520,000.00
021(
23
$a%#a Suppl!es
O
23
120
,100.0
0220
24
:ur7os Sh!rts
1'15,n'&0
112,000.00
0221
2&
:lanche anuactur!n7 o%pan/
2'15,n'&0
20&,00.00
0222
2(
Theresa :allada
ash
2(
1211
1&0,000.00
0223
2(
!nston Apal!soc pett/ cash6
ash
2(
1212
&,21&.00
0224
30
eralco
ash
30
1213
1&,00.00
0225
30
a#uha/ Ph!ll!p!nes Telephone o.,
ash
30
1214
,1&.00
022&
30
PeopleBs Cournal
ash
30
1215
,(&0.00
022
31
?ashato Sh!rts <%plo/ees
ash
31
121&
(4,52.54
2(,120.00
1
1204
5,&00.00 112,000.00
022
31
SSS and < ontr!#ut!on
15,&50.00
022(
31
Ph!l;ealth ontr!#ut!on
5,15.00
0230
31
PA$-:$ ontr!#ut!on
1,00.00
0231
31
:R
0232
31
Theresa :allada
34,21.02 ash
31 204250(.(
121
45,000.00 PhP,04,!"9.90
2406 0233
31
:R
13&,43&.40 2,244,(1.22 2,042,50(.00
CHER REGISTER DEBITS
PURCHASES
PhP
1&0,000.00
20,400.00
OTHERS
INPUT TAX
PhP
ACCOUNT TITLE
120.00 Transportat!on-!n
501
2.00 Repa!rs and a!ntenance
&05
2,400.00
*ouchers Pa/a#le
240
1(,200.00
Purchases Returns D Allowances
503 150
3&,000.00
Salar!es
&10
11&,500.00
SSS and < ontr!#ut!ons Pa/a#le
211
Ph!lhealth ontr!#ut!ons Pa/a#le
212
PA$-:$ ontr!#ut!ons Pa/a#le
213
!thhold!n7 Tax Pa/a#le
214 130
&,000.00
*ouchers Pa/a#le
240
40,320.00
=urn!ture and =!xtures
150 &05
5,000.00
3&0.00 Transportat!on-!n
501
3,000.00
nterest
&50
3,33.33
)otes Pa/a#le
200
500,000.00
nterest Pa/a#le
201
1&,1&&.&
130
&,340.00
301
1&0,000.00
Suppl!es
130
5,432.00
Suppl!es
&40
4.00
1,00.00 t!l!t!es
&04
15,000.00
&.00 t!l!t!es
&04
,300.00
(&0.00 Ad"ert!s!n7
&00
,000.00
Salar!es
&10
11&,500.00
SSS and < ontr!#ut!ons Pa/a#le
211
Ph!lhealth ontr!#ut!ons Pa/a#le
212
PA$-:$ ontr!#ut!ons Pa/a#le
213
!thhold!n7 Tax Pa/a#le
214
PhP
1,000.00
2,44.00
4,320.00 =urn!ture and =!xtures
20.00 Suppl!es
230-1
14,400.00
nput Tax &00.00 Repa!rs and a!ntenance
DEBIT
1(,200.00
nput Tax
120,000.00
PR
230-1
12,000.00
&0.0 Suppl!es 100,000.00
12,000.00
14,000.00
22,00.00 Theresa :allada, !thdrawals
SSS and < ontr!#ut!ons
&11
10,5&3.&0
SSS and < ontr!#ut!ons Pa/a#le
211
5,0&.40
Ph!l;ealth ontr!#ut!ons
&12
2,5.50
Ph!lhealth ontr!#ut!ons Pa/a#le
212
2,5.50
PA$-:$ ontr!#ut!ons
&13
(00.00
PA$-:$ ontr!#ut!ons Pa/a#le
213
(00.00
!thold!n7 Taxes Pa/a#le
214
34,21.02
301
45,000.00
Theresa :allada, !thdrawals PhP
684,400.00
5006
PhP 9,9$.80
PhP1,$$1,1.0
230-16
'6 *alue-Added Tax Pa/a#le
2,244,(1.22
230
13&,43&.40
pa7e 25
CREDIT
PhP
10,000.00 1,200.00
2,543.20 1,2(3.5 450.00 1,3&0.51
10,000.00 1,200.00
2,543.20 1,2(3.5 450.00 1,3&0.51
PhP 6",694.9
'6
CHEC& REGISTER DEBITS
CHEC& PA%EE NO.
V'. N'.
DATE
VOUCHERS PA%ABLE
PURCHASES DISCOUNTS
2015
011(1 0ct.2 Tr!a =orwarders
20&
PhP
1,120.00
011(2
3
a%!sera Pala7anas
1(3
2&,0.00
011(3
4
a/anan Ser"!ces
20
2,&.00
011(4
4
Soc!al Secur!t/ S/ste%
200
011(5
(
:!sana ar9et!n7
1(3
224,000.00
011(&
10
:R
200
34,21.02
011(
10
Soc!al Secur!t/ S/ste%
201
15,&50.00
011(
11
Ph!lhelath
202
5,15.00
011(
13
ones Trad!n7
1((
112,000.00
011((
15
?ashato Sh!rts <%plo/ees
211
(4,52.54
01200
15
$eron erchand!s!n7
212
&,20.00
01201
15
:ur7os Sh!rts
1(
44,00.00
01202
15
PA$-:$
203
1,00.00
01203
1
:lanche anuactur!n7 o.
20(
1&,000.00
01204
1
Anda% Repa!rs
215
5,&00.00
01205
22
$alan7 =re!7ht Ser"!ces
21
3,3&0.00
0120&
23
ona eo7rac!a e"Bt :an9
21
520,000.00
0120
23
$a%#a Suppl!es
21(
,100.0
0120
24
*!ctor!no ears
1(5
24,&40.00
0120(
25
:R
204
&3,003.00
01210
2&
:!sana ar9et!n7
213
134,400.00
01211
2(
Theresa :allada
222
1&0,000.00
01212
2(
!nston Apal!soc
223
&,21&.00
01213
30
eralco
224
1&,00.00
01214
30
a#uha/ Ph!l!pp!nes Telephone
225
,1&.00
01215
30
PeopleBs Cournal
22&
,(&0.00
0121&
31
?ashato Sh!rts Pa/roll
22
(4,52.54
0121
31
Theresa :allada
232
45,000.00
PhP
4,000.00
1,000.00
3,000.00
2,400.00
PhP1,8$6,"14.90
PhP10,400.00
2406
5026
1,3&,514.(0
1,3&,513.(0
pa7e 14
CREDITS
INPUT TAX
CASH
PhP
1,120.00 2&,0.00 2,&.00
PhP
40.00
21(,520.00 34,21.02 15,&50.00 5,14.00
120.00
110,0.00 (4,52.54 &,20.00 44,00.00 1,00.00
3&0.00
1&4,&40.00 5,&00.00 3,3&0.00 520,000.00 ,100.0 24,&40.00 &3,003.00
2.00
131,12.00 1&0,000.00 &,21&.00 1&,00.00 ,1&.00 ,(&0.00 (4,52.54 45,000.00
PhP1,48.00
PhP1,84,86".90
230-16
1006
CHEC& SUAR% DATE CHEC& NO. PARTICULARS 2015 Sept. 30 :alance :rou7ht =orward Oct. 2 el undo Sh!rts Stat!on 2 11(1 Tr!a =orwarders 3 11(2 a%!ser!a R!"adelo 4 11(3 a/anan Ser"!ces 5 11(4 & Sel!sana $ar%ents ( ash Sales ( odesto :ar7a!n ;ouse ( *!rtuda+o o%%erc!al ( 11(5 Ru!+ ar9et!n7 10 11(& :R 10 11( Soc!al Secur!t/ S/ste% 13 aras!7an
DEPOSIT
PhP ,0.00
43,(04.00
41,432.00
2&,342.40 11,200.00
,400.00
344,(&0.00
1,(20.00
32,20.00
52,&4.0
244,000.00
(,4.00
5&,000.00
5&,(52.00
&4,(&0.00
(ITDRA(AL
BALANCE
PhP PhP
1,120.00 2&,0.00 2,&.00
21(,520.00 34,21.02 15,&50.00
110,0.00 &&,033.3 &,20.00 44,00.00 1,00.00 1&4,&40.00 5,&00.00 3,3&0.00
520,000.00 ,100.0 24,&40.00 &3,003.00 131,12.00 1&0,000.00 &,21&.00 1&,00.00 ,1&.00 ,(&0.00 &&,033.3 45,000.00
23,052.3& 324,&0.3& 323,40.3& 2(&,&0.3& 2(4,12.3& 2(4,12.3& 33,0&.3& 5&,50.3& 2,50.& (4,050.& 54,530.& 53(,0(.4 524,15(.4 &02,55(.4 4(1,&(.4 425,&4&.01 41,(2&.01 34,12&.01 32,32&.01 1,2&.01 552,&4&.01 54,04&.01 5&4,(&&.01 5&1,&0&.01 (0,32&.01 (43,010.1 423,010.1 415,(10.01 3(1,20.01 &35,20.01 52,2&.01 440,555.01 53(,33(.01 3(,33(.01 33,123.01 35&,323.01 34,14.01 33(,1.01 3(5,1.01 32(,153.2 24,153.2 52,105.2 (1,0&5.2
GENERAL JOURNAL DATE 2015 a.
ACCOUNT TITLES AND EXPLANATION ACST<)TS nterest Rece!"a#le nterest nco%e
#.
ncollect!#le Accounts
c.
Suppl!es
d.
Prepa!d nsurance nsurance
e
Rent
ep.
7
ash Accounts Rece!"a#le
h
*oucherBs Pa/a#le SSS and < ontr!#ut!on Pa/a#le Ph!lhealth ontr!#ut!on Pa/a#le PA$-:$ ontr!#ut!on Pa/a#le !thhold!n7 Tax Pa/a#le *alue Added Tax Pa/a#le Accounts Pa/a#le
PR
pa7e 25
DEBIT PhP
CREDIT
134.40 PhP
134.40
4,1.20 4,1.20
22,2.00 22,2.00
2,50.00 2,50.00
50,000.00 50,000.00
,05&.00 ,05&.00 12,250.00 12,250.00 5,500.00 5,500.00
22,400.00 22,400.00
&3,231.4 11,135.00 3,525.00 1,00.00 15,&3.00 123,050.40 42,04.34
DATE 2015 a.
ACCOUNT TITLES AND EXPLANATION :A)? R<O)FATO) )otes Rece!"a#le Accounts Rece!"a#le
(to record notes collected) ash )otes Rece!"a#le
(to record notes collected) c.
Accounts Pa/a#le ash
(to record or to reclassify DAUD)
PR
DEBIT PhP
CREDIT
45,000.00 PhP 45,000.00
PhP
45,000.00 PhP 45,000.00 33,(3&.00 33,(3&.00
GENERAL JOURNAL DATE
ACCOUNT TITLES AND EXPLANATION
2010 FOS)$ <)TR
10'31'2010 nco%e Su%%ar/ ercchand!se !"entor/, :e7 Sales !scounts Sales Returns and Allowances Purchases Transportat!on ) Ad"ert!s!n7
10'31'2010 nco%e Su%%ar/ Therese :allada, ap!tal To close the !nco%e su%%ar/ account
10'31'2010 Therese :allada, ap!tal Therese :allada, !thdrawals
PR
pa7e 25
DEBIT
CREDIT
&3,&42.00 1,(,100.00 10,400.00 10,000.00 1,34.40
2,5&4,&.40
1,0,5.33
PhP
1,200.00 5,&40.00 4,000.00 &4,400.00 4,000.00 ,000.00 22,2.00 2,50.00 50,000.00 22,300.00 ,400.00 154,320.00 ,21.30 1,&2.50 (00.00 4,1.20 ,05&.00 12,250.00 5,500.00 4.00 3,33.33
&401(.0 &401(.0 205,000.00 205,000.00