CASH RECEIPT JOURNAL

DEBIT CREDIT DEBIT

DATE RECEIVED FROM PARTICULARS Sales Account
SUNDRY
CASH Discount Receivable Sales AMOUNT

1/1 Owner initial investment 10,000.00 Capital

CREDIT
Transactions

10,000.00
 CASH DISBURSEMENT JOURNAL
CREDIT DEBIT
DATE PAID TO EXPLANATION CV Number Check No. CASH Purchase Account
January Discount Payable PURCHASES

1 Bonny Furniture computer cv12345 BPI 000369 7,500.00

CASH RECEIPT JOURNAL

DEBIT CREDIT

DATE RECEIVED FROM PARTICULARS Cash CASH ON HAND Sales Account Cash
SUNDRY
april Reg. Tape Discount Receivable Sales
 SUNDRY DEBIT CREDIT
AMOUNT

Equipment 7,500.00

DEBIT CREDIT

AMOUNT
1/2 Bought Equipment for Cash 7,500 CV no, 12345 and check no, BPI 000369
SALES JOURNAL
Sales Invoice Accounts Sales
DATE SOLD TO Receivables Output Tax
Number
Debit Debit Credit
Jan 1 Winston Corp SI 001 97,440.00 10,440.00 87,000.00 4

PURCHASE JOURNAL
DATE PURCHASED FROM TERMS DEBIT
Account Input Tax Purchases
Payable
1'3 XYZ Company 2/10, n/30 33,600.00 3,600.00 30,000.00 1'3
Sold merchandise on account to Winston Corp. P87,000. FOB destination , terms 2/10, n/30.

Purchase merchandise to XYZ Company amounting 30,000 vat exclusive

 101CASH 301CAPITAL
Date Particulars DEBIT CREDIT BALANCE Date Particulars
1/1 investment 10,000.00 10,000.00 1/1 investment
Rent Expense 400.00 9,600.00

102ACCOUNTS RECEIVABLES 401SALES

Date Particulars DEBIT CREDIT BALANCE Date Particulars
- -
- -

103SUPPLIES 405SALES DISCOUNT

Date Particulars DEBIT CREDIT BALANCE Date Particulars

102ACCOUNTS RECEIVABLES 410SALES RETURNS

Date Particulars DEBIT CREDIT BALANCE Date Particulars
 501PURCHASES 202NOTES PAYABLE
Date Particulars DEBIT CREDIT BALANCE Date Particulars

501PURCHASE RETURN
Date Particulars DEBIT CREDIT BALANCE
- -

505RENT EXPENSE
Date Particulars DEBIT CREDIT BALANCE
1/1 400 400.00
 DEBIT CREDIT BALANCE
10,000.00 10,000.00

DEBIT CREDIT BALANCE

- #NAME? #NAME?
- #NAME?

ISCOUNT
DEBIT CREDIT BALANCE
- - -
- -

ETURNS
DEBIT CREDIT BALANCE
- -
- -
PAYABLE
DEBIT CREDIT BALANCE
- -
- -
PURCHASE JOURNAL
PURCHASE ACCOUNTS
PAYABLE
DATE PURCHASE FROM
DELIVERY RECEIPT
NO./Supplier's Invoice
TERMS PURCHASE DISCOUNT
DEBIT Credit Credit

SALES JOURNAL
Sales Discount
Sales
DATE SOLD TO Sales Invoice Number
Accounts Receivables

Debit Debit Credit

Apr-04
 Particulars Debit Credit Transaction
6 Accounts Payable 3,000.00 Jun-05
Purchase Return and Allowances 3,000.00 6 Received credit from AJ Supply for merchandise r
rom AJ Supply for merchandise returned P3,000.00.
 General Ledger
Account: Account No.

Date Description PR Debit Credit Balance

General Ledger
Account: Account

Date Description PR Debit Credit Balance

General Ledger
Account: Account

Date Description PR Debit Credit Balance

General Ledger
Account: Account

Date Description PR Debit Credit Balance

 General Ledger
Account: Account

Date Description PR Debit Credit Balance

General Ledger
Account: Account

Date Description PR Debit Credit Balance

#NAME? #NAME?
#NAME? #NAME?

General Ledger
Account: Unused Laboratory Supplies Account A-004

Date Description PR Debit Credit Balance

Jan-03 195,000 195,000

General Ledger
Account: Unused Office Supplies Account A-005

Date Description PR Debit Credit Balance

Jan-02 #NAME? #NAME? #NAME?
 General Ledger
Account: Laboratory and Medical Equipment Account A-006

Date Description PR Debit Credit Balance

Jan-01 GJ 1 1,000,000 1,000,000

General Ledger
Account: Accumulated Depreciation-Laboratory and Medical Equipment Account A-006a

Date Description PR Debit Credit Balance

Jan-31 GJ1 7,500 7,500

General Ledger
Account: Office Furniture and Equipment Account A-007

Date Description PR Debit Credit Balance

Jan-01 50,000 50,000

General Ledger
Account: Accumulated Depreciation-Office Furniture and Equipment Account A-007a
Date Description PR Debit Credit Balance
Jan-31 833.33 833.33

General Ledger
Account: Prepaid Income Tax Account A-008

Date Description PR Debit Credit Balance

Jan-31 4,400 4,400

General Ledger
Account: Accounts Payable Account L-001

Date Description PR Debit Credit Balance

Jan 31 PJ 215,000.00 215,000
CDJ 53,000 162,000
 General Ledger
Account: SSS, Philhealth, HDMF Payable Account L-002

Date Description PR Debit Credit Balance

Jan #NAME? #NAME? #NAME? #NAME?
#NAME? #NAME? #NAME? #NAME?
28 7,000 0

General Ledger
Account: Withholding Taxes Payable Account L-003

Date Description PR Debit Credit Balance

Jan

General Ledger
Account: Dr. Alejo Acosta, Capital Account C-001

Date Description PR Debit Credit Balance

Jan 1 Initial Invest,emt CRJ 500,000.00 500,000
14 Initial Invest,emt CRJ 0 30,000.00 530,000
81,210.84 611,210.84
20000 591,210.84
 General Ledger
Account: Dr. Bautista, Capital Account C-002

Date Description PR Debit Credit Balance

Jan 1 Initial Invest,emt GJ 1,000,000.00 1,000,000
1 Initial Invest,emt GJ 0 50,000.00 1,050,000
#NAME? #NAME?

General Ledger
Account: Dr. Alejo Acosta, Drawing Account C-001a

Date Description PR Debit Credit Balance

Jan 28 #NAME? CDJ #NAME? #NAME?
20,000.00 0

General Ledger
Account: Laboratory and Medical Income Account I-001

Date Description PR Debit Credit Balance

January 31 Sales on Account SJ 511,900.00 511,900.00
Cash Sales CRJ 16,900.00 528,800.00
Closing Entries GJ 2 528,800.00 0
 General Ledger
Account: Salaries Expense Account E-001

Date Description PR Debit Credit Balance

Jan 31 #NAME? CDJ 160,000 160,000
Closing Entries 16,000.00 -

General Ledger
Account: Professional Fees Expense Account E-002

Date Description PR Debit Credit Balance

Jan 26 #NAME? CDJ #NAME? #NAME?
#NAME? #NAME? CDJ #NAME? #NAME?
Closing Entries GJ 2 15,000.00 0
 General Ledger
Account Title: SSS, Philhealth and HDMF Expense Account E-003

Date Description PR Debit Credit Balance

Jan 28 #NAME? CDJ #NAME? #NAME?
#NAME? CDJ #NAME? #NAME?
#NAME? CDJ #NAME? #NAME?
Clsoing Entries 16,700.00 0

General Ledger
Account: Laboratory and Medical Supplies Expense Account E-004

Date Description PR Debit Credit Balance

January 31 Adjustments GJ 1 91,250 91,250
GJ 2 91,250 0

General Ledger
Account: Office Supplies Expense Account E-005

Date Description PR Debit Credit Balance

January 31 adjustments GJ 1 4,500 4,500
Closing 4500 0

General Ledger
Account: Rent Expense Account E-006

Date Description PR Debit Credit Balance

Jan #NAME? #NAME? CDJ #NAME? #NAME?
 31 GJ 2 30000 0

General Ledger
Account: Depreciation Expense Account E-007

Date Description PR Debit Credit Balance

January 31 Adjustments GJ 1 7,500 7,500.00
GJ 1 833.33 8,333.33
Closing GJ2 8333.33 0

General Ledger
Account: Light, Water, and Telephone Expense Account E-008

Date Description PR Debit Credit Balance

Jan #NAME? #NAME? CDJ #NAME? #NAME?
#NAME? #NAME? CDJ #NAME? #NAME?
#NAME? #NAME? CDJ #NAME? #NAME?
31 Closing GJ 2 13000 0

General Ledger
Account: Transportation Expense Account E-009

Date Description PR Debit Credit Balance

Jan #NAME? #NAME? CDJ #NAME? #NAME?
31 Closing 6000 0

General Ledger
Account: Taxes and Licenses Account E-010

Date Description PR Debit Credit Balance

Jan #NAME? #NAME? CDJ #NAME? #NAME?
31 Closing GJ 2 7000 0

General Ledger
Account: Insurance Expense Account E-011

Date Description PR Debit Credit Balance

Jan #NAME? #NAME? CDJ #NAME? #NAME?
31 Adustments 11,000.00 #NAME?
31 Closing 1,000.00 0

General Ledger
Account: Bad Debts Expense Account E-012

Date Description PR Debit Credit Balance

January 31 Adjustments GJ 1 #NAME? #NAME?
31 Closing GJ 2 #NAME? 0

General Ledger
Account: Prepaid Insurance Account

Date Description PR Debit Credit Balance

January 31 Adjustments GJ1 11,000 11,000
 General Ledger
Account: Income and Expense Summary Account E-021

Date Description PR Debit Credit Balance

January 31 GJ2 #NAME? #NAME?
GJ2 #NAME? #NAME?
GJ2 #NAME? #NAME?