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    FS Mariano Lerin Final

    Uploaded by

    Maria Beatriz Aban Munda
    The document provides the chart of accounts and post-closing trial balance for Mariano Lerin Bookstore for the year ended December 31, 2019, listing account codes, names, and debit/credit columns. It also includes samples of the bookstore's general journal, cash receipts journal, sales journal, cash disbursements journal, purchase journal, and general ledger to record transactions.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    FS Mariano Lerin Final

    Uploaded by

    Maria Beatriz Aban Munda
    2K views15 pages
    The document provides the chart of accounts and post-closing trial balance for Mariano Lerin Bookstore for the year ended December 31, 2019, listing account codes, names, and debit/credit columns. It also includes samples of the bookstore's general journal, cash receipts journal, sales journal, cash disbursements journal, purchase journal, and general ledger to record transactions.

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    FS-mariano-lerin-final

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    The document provides the chart of accounts and post-closing trial balance for Mariano Lerin Bookstore for the year ended December 31, 2019, listing account codes, names, and debit/credit columns. It also includes samples of the bookstore's general journal, cash receipts journal, sales journal, cash disbursements journal, purchase journal, and general ledger to record transactions.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    2K views15 pages

    FS Mariano Lerin Final

    Uploaded by

    Maria Beatriz Aban Munda
    The document provides the chart of accounts and post-closing trial balance for Mariano Lerin Bookstore for the year ended December 31, 2019, listing account codes, names, and debit/credit columns. It also includes samples of the bookstore's general journal, cash receipts journal, sales journal, cash disbursements journal, purchase journal, and general ledger to record transactions.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 15

    Mariano Lerin Bookstore

    Chart of Acconts
    For the Year Ended December 31, 2019

    Mariano Account Code


    Lerin
    Bookstore Asset 110
    Chart 120
    of 130
    Acconts 140
    150
    160
    170
    175
    December 180
    3 185
    1 210
    2 220
    0 230
    1 310
    9 320
    330
    Post 410
    Closing 420
    Trial 430
    Balance 510
    520
    General 530
    Journal 540
    Cash 610
    Receipts 620
    Sale 630
    Disbursement 640
    Purchase 650
    General 660
    Ledger 670
    680
    690
    Mariano Lerin Bookstore
    Chart of Acconts
    For the Year Ended December 31, 2019

    Account Name

    Cash
    Accounts Receivable
    Merchandise Inventory
    Supplies
    Prepaid Insurance
    Land
    Building
    Accumulated Depreciation - Building
    Equipment
    Accumulated Depreciation - Equipment
    Accounts Payable
    Salaries Payable
    Mortgage Payable
    Lerin, Capital
    Lerin, Withdrawals
    Income Summary
    Sales
    Sales Return and Allowances
    Sales Discount
    Puchases
    Purchases Returns and Allowances
    Purchase Discounts
    Transportation In
    Salaries Expense
    Supplies Expense
    Insurance Expense
    Depreciation Expense - Building
    Depreciation Expense - Equipment
    Transportation Out
    Advertising Expense
    Interest Expense
    Miscellaneous Expense
    Mariano Lerin Bookstore
    Post Closing Trial Balance
    For the Year Ended December 31, 2019

    Account Code Account Name Amount


    110 Cash Debit Credit
    120 Accounts Receivable
    130 Merchandise Inventory
    140 Supplies
    150 Prepaid Insurance
    160 Land
    170 Building
    175 Accumulated Depreciation - Building
    180 Equipment
    185 Accumulated Depreciation - Equipment
    210 Accounts Payable
    220 Salaries Payable
    230 Mortgage Payable
    310 Lerin, Capital
    320 Lerin, Withdrawals
    330 Income Summary
    410 Sales
    420 Sales Return and Allowances
    430 Sales Discount
    510 Puchases
    520 Purchases Returns and Allowances
    530 Purchase Discounts
    540 Transportation In
    610 Salaries Expense
    620 Supplies Expense
    630 Insurance Expense
    640 Depreciation Expense - Building
    650 Depreciation Expense - Equipment
    660 Transportation Out
    670 Advertising Expense
    680 Interest Expense
    690 Miscellaneous Expense
    Mariano Lerin Bookstore
    General Journal
    For the Year Ended December 31, 2019

    Doc. Post. Ref.


    Date Account Title No. Debit Credit
    Mariano Lerin Bookstore
    CASH RECIEPTS JOURNAL

    Date Account Credited PR Explaination Cash-Dr. Sales discount-Dr.


    riano Lerin Bookstore
    H RECIEPTS JOURNAL

    Accounts Receivable Cost of Goods Sold- Dr. Inventory-


    Cr. Sales-Cr. Other Account-Cr. Cr.
    SALE JOURNAL

    Accounts Receivable-Dr.
    Date Account Debited Invoice Number PR Sales-Cr.
    Cost of Godds Sold-Dr. Inventory-
    Cr.
    CASH DISBURSEMENT JOURNAL

    Check No.
    Date Payee Account Debited Pr Cash- Cr. Inventory-Cr
    AL

    Other Accounts -Dr. Accounts Payable-Dr.


    PURCHASE JOURNAL

    Payment Accounts Payble


    Date Suppliers Account Credited Invoice Date Inventory-Dr.
    Terms Cr.
    Office Supplies Dr. Store Supplies-Dr.
    GENERL LEDGER

    Date Item Post Ref. Credit Debit


    Balance
    Zanicka Romarie Company

    Zanicka
    Romarie
    Company

    zanicka12345 zanicka
    zanicka12345 12345
    zanicka12345 cka12

    Maria Magda Lina MagMa


    Ma. Lina

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