Account # Account Name

1000 ASSETS
1100 Current Assets
1110 CASH - Petty Cash
1120 CASH - Operating Account
1130 Central Bank

1200 RECEIVABLES
1250 Account Receivables

1300 INVENTORIES
1310 Product Inventory
1360 Office Inventory

1400 PREPAID EXPENSES and OTHER CURRENT ASSETS

1410 PREPAID - Insurance
1420 PREPAID - Rent

1500 FIXED ASSETS

1510 PPE - Computer Equipment
1520 PPE - Machinery and Equipment
1530 PPE - Furniture and Fixtures
1540 PPE - Vehicles
1550 PPE - Leasehold Improvements

1600 ACCUMULATED DEPRECIATION and AMORTIZATION

1610 ACCUM DEPR - Computer Equipment
1620 ACCUM DEPR - Machinery and Equipment
1630 ACCUM DEPR - Furniture and Fixtures
1640 ACCUM DEPR - Vehicles

2000 LIABILITIES

2100 PAYABLES
2110 A/P - Trade
2120 Unearned Revenue
2130 VAT - Input
2140 VAT - Output

2700 DEBTS
2710 Central Bank Long Term Debts
2720 Financial Company Short Term Debts

3000 OWNER'S EQUITIES

3100 Owner's Capital
3200 Retained Earnings
3300 Current Earnings
3400 Owner's Withdrawal
4000 REVENUE
4100 REVENUE - All Products
4101 REVENUE - Product 1
4102 REVENUE - Product 2
4103 REVENUE - Product 3
4200 Sales Discounts - All Products
4201 Sales Discounts - Product 1
4202 Sales Discounts - Product 2
4203 Sales Discounts - Product 3
4300 Sales Returns and Allowances - All Products
4301 Sales Returns and Allowances - Product 1
4302 Sales Returns and Allowances - Product 2
4303 Sales Returns and Allowances - Product 3

5000 COST of GOODS SOLD

5100 COGS - All Products
5101 COGS - Product 1
5102 COGS - Product 2
5103 COGS - Product 3
5200 Purchase - All Products
5201 Purchase - Product 1
5202 Purchase - Product 2
5203 Purchase - Product 3
5300 Purchase Discounts - All Products
5301 Purchase Discounts - Product 1
5302 Purchase Discounts - Product 2
5303 Purchase Discounts - Product 3
5400 Purchase Returns and Allowances - All Products
5401 Purchase Returns and Allowances - Product 1
5402 Purchase Returns and Allowances - Product 2
5403 Purchase Returns and Allowances - Product 3

6000 OPERATING EXPENSES

6100 EXP - Salaries
6110 EXP - Administration
6120 EXP - Electricity, Water, Phone
6130 EXP - Rent
6140 EXP - Insurance
6150 EXP - Repair and Maintenance
6160 EXP - Office Supplies
6170 EXP - Depreciation Equipment
6180 EXP - Depreciation Vehicles
6190 EXP - Other

7000 OTHER INCOME

7100 Finance Charge Income
8000 OTHER EXPENSES
8100 EXP - Interests
8200 EXP - Bank Charges
GENERAL JOURNAL FOR SERVICE COMPANY
Data last entry date 2/1/2021

Supplier/
Transaction
Date Customer Description CoA
Code
Code
1/1/2021 Capital from Owner 3100
1/2/2021 Capital from Owner 1120
1/3/2021 Administration expenses 6110
1/4/2021 Administration expenses 1120
1/5/2021 Employee salary 6100
1/6/2021 Employee salary 1120
1/7/2021 Advertising expenses 6190
1/8/2021 Advertising expenses 1120
1/9/2021 Phone expenses 6120
1/10/2021 Phone expenses 1120
1/11/2021 Electricity and water expenses 6120
1/12/2021 Electricity and water expenses 1120
1/13/2021 Revenue from rental services 4100
1/14/2021 Revenue from rental services 1120
1/15/2021 Revenue from bank interest 7100
1/16/2021 Revenue from bank interest 1130
1/17/2021 Owner expenses 1120
1/18/2021 Owner expenses 3400
1/19/2021 Rental equipment purchase 1510
1/20/2021 Rental equipment purchase 1120
1/21/2021 Prepaid insurance 1410
1/22/2021 Prepaid insurance 1120
1/23/2021 Supplies purchase 1310
1/24/2021 Supplies purchase 1120
1/25/2021 Building purchase 1560
1/26/2021 Building purchase - loan 2110
1/27/2021 Building purchase - cash 1120
1/28/2021 Land purchase 1560
1/29/2021 Land purchase - loan 2110
1/30/2021 Land purchase - cash 1120
1/31/2021 Revenue from rental services 4100
2/1/2021 Revenue from rental services - AR 1250
© 2017 - Excelindo.com
 Debit Credit
Account Name
Balance
Owner's Capital 60,000.00
CASH - Operating Account 60,000.00
EXP - Administration 1,000.00
CASH - Operating Account 1,000.00
EXP - Salaries 6,000.00
CASH - Operating Account 6,000.00
EXP - Other 2,000.00
CASH - Operating Account 2,000.00
EXP - Electricity, Water, Phone 1,000.00
CASH - Operating Account 1,000.00
EXP - Electricity, Water, Phone 1,600.00
CASH - Operating Account 1,600.00
REVENUE - All Products 12,000.00
CASH - Operating Account 12,000.00
Finance Charge Income 600.00
Central Bank 600.00
CASH - Operating Account 5,000.00
Owner's Withdrawal 5,000.00
PPE - Computer Equipment 10,000.00
CASH - Operating Account 10,000.00
PREPAID - Insurance 2,500.00
CASH - Operating Account 2,500.00
Product Inventory 1,500.00
CASH - Operating Account 1,500.00
#N/A 15,000.00
A/P - Trade 12,000.00
CASH - Operating Account 3,000.00
#N/A 21,000.00
A/P - Trade 8,000.00
CASH - Operating Account 13,000.00
REVENUE - All Products 18,000.00
Account Receivables 18,000.00
CASH JOURNAL
Data last entry date 1/30/2020

Supplier/
Transaction
Date Customer Description CoA
Code
Code
1/2/2020 PC-111 Petty Cash 1110
1/2/2020 PC-111 Petty Cash 1120
1/3/2020 CA-031 Cash Sales 1120
1/3/2020 CA-031 Cash Sales 4100
1/3/2020 CA-031 Cash Sales 2140
1/6/2020 DP-100 S001 Account Payable 2110
1/6/2020 DP-100 S001 Account Payable 1120
1/10/2020 PR-200 C004 Account Receivable 1120
1/10/2020 PR-200 C004 Account Receivable 1250
1/13/2020 IN-111 Purchase 1 Unit Laptop 1510
1/13/2020 IN-111 Purchase 1 Unit Laptop 1120
1/17/2020 PU-039 S004 Stock Inventory Purchase 5200
1/17/2020 PU-039 S004 Stock Inventory Purchase 2130
1/17/2020 PU-039 S004 Stock Inventory Purchase 1120
1/20/2020 S002 Account Payable 2110
1/20/2020 S002 Account Payable 1130
1/24/2020 C003 Account Receivable 1130
1/24/2020 C003 Account Receivable 1250
1/25/2020 Owner Capital 1130
1/25/2020 Owner Capital 3100
1/27/2020 Salary Payment 6100
1/27/2020 Salary Payment 1130
1/30/2020 Bank Admin 8200
1/30/2020 Bank Admin 1130
1/30/2020 Bank Interest 1130
1/30/2020 Bank Interest 7100
1/30/2020 Petty Cash 1360
1/30/2020 Petty Cash 6120
1/30/2020 Petty Cash 6150
1/30/2020 Petty Cash 6190
1/30/2020 Petty Cash 1120
© 2021 - ExcelTemplate.NET
 Debit Credit
Account Name
Balance
CASH - Petty Cash 200.00
CASH - Operating Account 200.00
CASH - Operating Account 2,447.50
REVENUE - All Products 2,225.00
VAT - Output 222.50
A/P - Trade 265.00
CASH - Operating Account 265.00
CASH - Operating Account 501.25
Account Receivables 501.25
PPE - Computer Equipment 400.00
CASH - Operating Account 400.00
Purchase - All Products 1,200.00
VAT - Input 120.00
CASH - Operating Account 1,320.00
A/P - Trade 320.00
Central Bank 320.00
Central Bank 373.00
Account Receivables 373.00
Central Bank 2,500.00
Owner's Capital 2,500.00
EXP - Salaries 600.00
Central Bank 600.00
EXP - Bank Charges 1.50
Central Bank 1.50
Central Bank 12.50
Finance Charge Income 12.50
Office Inventory 18.50
EXP - Electricity, Water, Phone 65.00
EXP - Repair and Maintenance 28.50
EXP - Other 27.60
CASH - Operating Account 139.60
PURCHASE JOURNAL
Data last entry date 1/19/2020

Transaction Supplier
Date Description CoA
Code Code
1/5/2020 AJ-0221 S001 Purchase 5200
1/5/2020 AJ-0221 S001 Purchase 2130
1/5/2020 AJ-0221 S001 Purchase 2110
1/5/2020 AJ-0221 S001 Purchase 5300
1/19/2020 876FU S003 Purchase 5200
1/19/2020 876FU S003 Purchase 2130
1/19/2020 876FU S003 Purchase 2110
1/19/2020 876FU S003 Purchase 5400
© 2021 - ExcelTemplate.NET
 Debit Credit
Account Name
Balance
Purchase - All Products 760.00
VAT - Input 64.60
A/P - Trade 710.60
Purchase Discounts - All Products 114.00
Purchase - All Products 1,145.00
VAT - Input 97.33
A/P - Trade 1,070.58
Purchase Returns and Allowances - All Products 171.75
SALES JOURNAL
Data last entry date 1/16/2020

Transaction Customer
Date Description CoA
Code Code
1/9/2020 FP-221 C002 Sales 1250
1/9/2020 FP-221 C002 Sales 4200
1/9/2020 FP-221 C002 Sales 4100
1/9/2020 FP-221 C002 Sales 2140
1/16/2020 FP-232 C005 Sales 1250
1/16/2020 FP-232 C005 Sales 4200
1/16/2020 FP-232 C005 Sales 4100
1/16/2020 FP-232 C005 Sales 2140
© 2021 - ExcelTemplate.NET
 Debit Credit
Account Name
Balance
Account Receivables 2,079.00
Sales Discounts - All Products 210.00
REVENUE - All Products 2,100.00
VAT - Output 189.00
Account Receivables 2,999.70
Sales Discounts - All Products 303.00
REVENUE - All Products 3,030.00
VAT - Output 272.70
GENERAL LEDGER
CoA 1120 CASH - Operating Account

*In integrated accounting system spreadsheet, this worksheet will pull data from journals automatically
No Date Transaction Code Description
1 1/2/2020 PC-111 Petty Cash
2 1/3/2020 CA-031 Cash Sales
3 1/6/2020 DP-100 Account Payable
4 1/10/2020 PR-200 Account Receivable
5 1/13/2020 IN-111 Purchase 1 Unit Laptop
6 1/17/2020 PU-039 Stock Inventory Purchase
7 1/30/2020 Petty Cash
8
9
10
11
12
13
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16
17
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21
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25
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111
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120
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122
123
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129
130
131
132
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138
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186
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250
© 2021 - ExcelTemplate.NET
 Initial Balance 200.00
Balance Method Debit-Credit
om journals automatically
Journal Reference Debit Credit Balance
Cash Journal - 200.00 -
Cash Journal 2,447.50 - 2,447.50
Cash Journal - 265.00 2,182.50
Cash Journal 501.25 - 2,683.75
Cash Journal - 400.00 2,283.75
Cash Journal - 1,320.00 963.75
Cash Journal - 139.60 824.15
GENERAL LEDGER
CoA 1250 Account Receivables

*In integrated accounting system spreadsheet, this worksheet will pull data from journals automatically
No Date Transaction Code Description
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
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181
182
183
184
185
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187
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212
213
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220
221
222
223
224
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226
227
228
229
230
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235
236
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238
239
240
241
242
243
244
245
246
247
248
249
250
© 2021 - ExcelTemplate.NET
 Initial Balance 200.00
Balance Method Debit-Credit
om journals automatically
Journal Reference Debit Credit Balance
Cash Register
Petti cash limit is Rs. 25,000, excess amount is deposited in MCB A/C # ______

Date DESCRIPTION DEBIT CREDIT BALANCE

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