Professional Documents
Culture Documents
DATE
2015
Oct. 4
PR
DEBIT
402
230-2
006/
19
Notes Receivable
Accounts Receivable - Virtudazo Commercial
To record receipts of notes payable
110
007/
33,600.00
31
113
002/
6,720.00
31
Output VAT
Input VAT
Value-Added Tax Payable
To record VAT payable
230-2
230-1
230
PhP
4,000.00
480.00
226,387.20
page 25
CREDIT
PhP
4,480.00
###
###
89,950.80
136,436.40
SALES JOURNAL
DATE
2015
Oct. 1
4
12
16
19
29
31
SALES
INVOICE #
0254
0255
0256
0257
0258
0259
0260
ACCOUNT DEBITED
Cardenas Marketing
Del Mundo Shirts Station
Modesto Bargain House
Selisana Garments
Marasigan Enterprises
Modesto Bargain House
Feliciano Outfitters
POST.
REF
/
/
/
/
/
/
/
DEBIT
ACCOUNTS
RECEIVABLE
PhP
CREDITS
OUTPUT TAX
56,000.00 PhP
6,000.00
22,400.00
2,400.00
53,760.00
5,760.00
100,800.00
10,800.00
64,960.00
6,960.00
89,600.00
9,600.00
76,160.00
8,160.00
### PhP49,680.00
(112)
(230-2)
page 13
CREDITS
SALES
PhP
50,000.00
20,000.00
48,000.00
90,000.00
58,000.00
80,000.00
68,000.00
PhP414,000.00
(400)
DESCRIPTION
CASH
DEBITS
OUTPUT
TAX
SALES
DISCOUNTS
2015
Oct. 1
5
8
8
8
12
15
19
PhP
87,808.00
43,904.00
418,432.00
26,342.40
11,200.00
78,400.00
344,960.00
17,920.00
22
22
24
Cash Sales
0238 Modesto Bargain House
0239 Matuguinas Sales
328,720.00
52,684.80
244,000.00
26
30
31
31
98,784.00
56,000.00
567,952.00
64,960.00
PhP
2,442,067.20
(100)
2,448,384.00
PhP
PhP
192.00 PhP
96.00
1,600.00
800.00
57.60
480.00
115.20
960.00
216.00
1,800.00
676.80 PhP
(230-2)
5,640.00
(401)
page 13
RECIEPTS JOURNAL
CREDITS
ACCOUNTS
RECIEVABLE
PhP
OUTPUT TAX
SALES
OTHER ACCOUNTS
ACCOUNT TITLE
F
AMOUNT
89,600.00
44,800.00
/
/
PhP
44,832.00
PhP
373,600.00
26,880.00
11,200.00
78,400.00
/
/
/
36,960.00
308,000.00
17,920.00
/
35,220.00
293,500.00
53,760.00
Notes Receivable
Interest Income
Interest Receivable
100,800.00
56,000.00
60,852.00
(112)
2,448,384.00
240,000.00
1,600.00
2,400.00
507,100.00
64,960.00
PhP544,320.00
/
110
410
111
/
/
/
PhP177,864.00
(230-2)
PhP
1,482,200.00
(400)
PhP244,000.00
(/)
VOUCHER REGIST
VOUCHER
CREDITS
DATE
PAYEE
TERMS
PAID
NO. DATE
2015
CK.
NO.
VOUCHERS
PAYABLE
2010
2/15, n/60
Cancelled
V#209
PhP
179,200.00
0206
Tria Forwarders
Cash
Oct. 2
81191
1,120.00
0207
Cayanan Services
Cash
81193
2,688.00
0208
0209
2/15,n/60
17
81203
168,000.00
0210
12
n/30
Cancelled
V#214
40,320.00
0211
15
Cash
15
81199
94,852.54
0212
15
Geron Merchandising
COD
15
81200
6,720.00
0213
16
Bisana Marketing
2/10,n/30
26
81210
134,400.00
0214
17
n/30
0215
18
Andam Repairs
Cash
0216
20
Camisera Palaganas
n/30
0217
22
Bisana Marketing
0218
23
0219
n/30
22,848.00
29,120.00
18
81204
5,600.00
Cash
22
81205
3,360.00
Cash
23
81206
520,000.00
23
Gamba Supplies
COD
23
81207
7,100.80
0220
24
Burgos Shirts
1/15,n/60
112,000.00
0221
26
2/15,n/60
206,080.00
0222
29
Theresa Ballada
Cash
29
81211
160,000.00
0223
29
Cash
29
81212
6,216.00
0224
30
Meralco
Cash
30
81213
16,800.00
0225
30
Cash
30
81214
8,176.00
0226
30
People's Journal
Cash
30
81215
8,960.00
0227
31
Cash
31
81216
94,852.54
112,000.00
0228
31
15,650.00
0229
31
PhilHealth Contribution
5,175.00
0230
31
PAG-IBIG Contribution
1,800.00
0231
31
BIR
0232
31
Theresa Ballada
34,721.02
Cash
31
2042509.9
81217
45,000.00
PhP2,042,759.90
(240)
0233
31
BIR
136,436.40
2,244,891.22
2,042,509.00
VOUCHER REGISTER
DEBITS
PURCHASES
PhP
160,000.00
20,400.00
OTHERS
INPUT TAX
PhP
ACCOUNT TITLE
120.00 Transportation-in
501
605
2,400.00
Vouchers Payable
240
179,200.00
503
PhP
1,000.00
2,448.00
230-1
150
36,000.00
Salaries Expense
610
116,500.00
211
212
213
214
130
6,000.00
Vouchers Payable
240
40,320.00
150
720.00 Supplies
14,400.00
Input Tax
230-1
605
5,000.00
360.00 Transportation-in
501
3,000.00
Interest Expense
650
3,833.33
Notes Payable
200
500,000.00
Interest Payable
201
16,166.67
130
6,340.00
301
160,000.00
Supplies
130
5,432.00
Supplies
640
784.00
604
15,000.00
604
7,300.00
600
8,000.00
Salaries Expense
610
116,500.00
211
212
213
214
DEBIT
19,200.00
Input Tax
120,000.00
PR
12,000.00
760.80 Supplies
100,000.00
12,000.00
184,000.00
22,080.00
PhP
684,400.00
(500)
611
10,563.60
211
5,086.40
612
2,587.50
212
2,587.50
613
900.00
213
900.00
214
34,721.02
301
45,000.00
PhP 92,932.80
PhP1,331,122.02
(230-1)
(/)
Value-Added Tax Payable
2,244,891.22
230
136,436.40
page 25
CREDIT
PhP
10,000.00
1,200.00
2,543.20
1,293.75
450.00
17,360.51
10,000.00
1,200.00
2,543.20
1,293.75
450.00
17,360.51
PhP 65,694.92
(/)
CHECK REGISTER
CHECK
NO.
DEBITS
PAYEE
DATE
Vo.
No.
VOUCHERS
PAYABLE
CREDITS
PURCHASES
DISCOUNTS
2015
206
193
207
200
193
200
201
202
199
211
212
197
203
209
215
217
218
219
195
204
213
222
223
224
225
226
227
232
PhP
1,120.00
26,880.00
2,688.00
224,000.00
34,721.02
15,650.00
5,175.00
112,000.00
94,852.54
6,720.00
44,800.00
1,800.00
168,000.00
5,600.00
3,360.00
520,000.00
7,100.80
24,640.00
63,003.00
134,400.00
160,000.00
6,216.00
16,800.00
8,176.00
8,960.00
94,852.54
45,000.00
PhP
4,000.00
1,000.00
3,000.00
2,400.00
PhP1,836,514.90
PhP10,400.00
(240)
1,836,514.90
(502)
1,836,513.90
page 14
CREDITS
INPUT TAX
CASH
PhP
PhP
480.00
120.00
360.00
288.00
1,120.00
26,880.00
2,688.00
219,520.00
34,721.02
15,650.00
5,174.00
110,880.00
94,852.54
6,720.00
44,800.00
1,800.00
164,640.00
5,600.00
3,360.00
520,000.00
7,100.80
24,640.00
63,003.00
131,712.00
160,000.00
6,216.00
16,800.00
8,176.00
8,960.00
94,852.54
45,000.00
PhP1,248.00
PhP1,824,865.90
(230-1)
(100)
CHECK SUMMARY
DATE CHECK NO.
2015
Sept. 30
Oct. 2
2
81191
3
81192
4
81193
5
81194
6
9
9
9
9
81195
10
81196
10
81197
13
13
81198
15
81199
15
81200
15
81201
15
81202
16
17
81203
18
81204
20
22
81205
23
23
23
81206
23
81207
24
81208
25
25
81209
26
81210
27
29
81211
29
81212
30
81213
30
81214
30
81215
31
31
31
Nov. 1
Nov. 1
PARTICULARS
Balance Brought Forward
Del Mundo Shirts Station
Tria Forwarders
Camiseria Rivadelo
Cayanan Services
Selisana Garments
Cash Sales
Modesto Bargain House
Virtudazo Commercial
Ruiz Marketing
BIR
DEPOSIT
PhP 87,808.00
43,904.00
418,432.00
26,342.40
11,200.00
Marasigan Enterprises
Gaston Trading
Semi-monthly Payroll
Geron Merchandising
Burgos Shirts
PAG-IBIG Fund
Cash Sales
78,400.00
344,960.00
Dulay Repairs
Cardenas Marketing
Galang Freight Services
Cash Sales
Modesto Bargain House
Dona Seechua Dev't Bank
Villon Supplies
Barbo Wears
Pateno Sales
BIR
Ruiz Marketing
Selisana Garments
Theresa Ballada
Romanor Gatmaitan
Meralco
Bobadilla Telephone Co.
People's Journal
Cardenas Marketing
Semi-Monthly Payroll
Theresa Ballada
Cash Sales
Marasigan Enterprises
17,920.00
328,720.00
52,684.80
244,000.00
98,784.00
56,000.00
567,952.00
64,960.00
ARY
WITDRAWAL
PhP
1,120.00
26,880.00
2,688.00
219,520.00
34,721.02
15,650.00
110,880.00
66,033.73
6,720.00
44,800.00
1,800.00
164,640.00
5,600.00
3,360.00
520,000.00
7,100.80
24,640.00
63,003.00
131,712.00
160,000.00
6,216.00
16,800.00
8,176.00
8,960.00
66,033.73
45,000.00
BALANCE
PhP 237,052.36
324,860.36
323,740.36
296,860.36
294,172.36
294,172.36
338,076.36
756,508.36
782,850.76
794,050.76
574,530.76
539,809.74
524,159.74
602,559.74
491,679.74
425,646.01
418,926.01
374,126.01
372,326.01
717,286.01
552,646.01
547,046.01
564,966.01
561,606.01
890,326.01
943,010.81
423,010.81
415,910.01
391,270.01
635,270.01
572,267.01
440,555.01
539,339.01
379,339.01
373,123.01
356,323.01
348,147.01
339,187.01
395,187.01
329,153.28
284,153.28
852,105.28
917,065.28
GENERAL JOURNAL
DATE
2015
a.
b.
c.
Supplies Expense
Supplies
d.
Prepaid Insurance
Insurance Expense
Rent Expense
Prepaid Rent
Cash
Accounts Receivable
Voucher's Payable
SSS and EC Contribution Payable
Philhealth Contribution Payable
PAG-IBIG Contribution Payable
Withholding Tax Payable
Value Added Tax Payable
Accounts Payable
PR
page 25
DEBIT
PhP
CREDIT
134.40
PhP
134.40
4,771.20
4,771.20
22,772.00
22,772.00
2,750.00
2,750.00
50,000.00
50,000.00
7,056.00
7,056.00
12,250.00
12,250.00
5,500.00
5,500.00
22,400.00
22,400.00
637,231.74
11,135.00
3,525.00
1,800.00
15,673.00
123,050.40
482,048.34
DATE
2015
a.
Accounts Payable
Cash
PR
DEBIT
PhP
CREDIT
45,000.00
PhP 45,000.00
PhP
45,000.00
PhP 45,000.00
33,936.00
33,936.00
GENERAL JOURNAL
DATE
2010
CLOSING ENTRIES
10/31/2010 Mercchandise iventory, End
Sales
Purchases Discounts
Purchases Returns and Allowances
Interest Income
Income Summary
to close temporary accounts with credit balances and established ending inventory
PR
page 25
L
DEBIT
CREDIT
763,642.00
1,779,100.00
10,400.00
10,000.00
1,734.40
2,564,876.40
1,880,857.33
PhP
871,200.00
5,640.00
4,000.00
684,400.00
4,000.00
8,000.00
22,772.00
2,750.00
50,000.00
22,300.00
7,400.00
154,320.00
7,218.30
1,762.50
900.00
4,771.20
7,056.00
12,250.00
5,500.00
784.00
3,833.33
684019.07
684019.07
205,000.00
205,000.00