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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 250,000 50,000 20,000 100,000 5,000 100,000 5,000 20,000 4,000 25,000 50,000 Credit 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 4,000 4,000 Credit 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 50,000 3,000 Credit 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 GJ5 Debit 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 GJ1 GJ14 Debit 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 25,000 Credit Balance 25,000

GENERAL LEDGER Account Name: INTERNET SERVICE INCOME

Account Number: 401 Date 12/24/11 Explanation see GJ#6 Ref GJ6 Debit Credit 5,000 Balance (5,000)

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)

GENERAL LEDGER Account Name: SALARIES AND WAGES

Account Number: 501 Date 12/29/11 Explanation see GJ #10 Ref GJ10 Debit 20,000 Credit Balance 20,000

GENERAL LEDGER Account Name: RENTAL EXPENSE

Account Number: 502 Date 12/27/11 Explanation see GJ9 Ref GJ9 Debit 5,000 Credit Balance 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 Credit Balance 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 Credit Balance 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