GENERAL JOURNAL DATE 2012 May PARTICULARS 1 Cash Mulles , Capital Mulles invested cash to establish the business.

3 Office Equipment Cash Bought office desks and filing cabinet for cash. 5 Office Equipment Mulles , Capital Mulles invested in the business her personal computer with a fair market 7 Computer Software Cash Accounts Payable Bought computer software for use in the business from De La Torre comter center for down the balance is due in thirty days. 8 Rent Expense Cash Paid rent for the month. 10 Cash Service Revenue Received cash for service rendered. 12 Signage Cash Acounts Payable Ordered a paraflex sign for from Royal Bright Enterprises with as downpayment and the balance due when installed. 13 Advertising Expense Accounts Payable Received bill for advertising from buy and sell newspaper. P/R 11 31 DEBIT 1,000,000.00

PAGE 1 CREDIT

1,000,000.00

14 11

35,150.00 35,150.00

14 31

65,500.00 65,500.00

15 11 21

55,000.00 15,000.00 40,000.00

53 11

6,500.00 6,500.00

11 41

10,000.00 10,000.00

16 11 21

9,000.00 5,000.00 4,000.00

52 21

5,550.00 5,550.00

GENERAL JOURNAL DATE 2012 May PARTICULARS 17 Supplies Accounts Payable Bought print paper and stationery on account. 19 Utilities Expense Cash Received and paid electric bill. 25 Accounts Payable Cash Paid bill for advertising recorded previously in transaction (13) 26 Cash Service Revenue Received cash for services rendered. 29 Salaries Expense Cash Paid salaries to employees. 30 Mulles , Withdrawal Cash Mulles withdrew cash for personal use. P/R 13 21 DEBIT 3,500.00

PAGE 2 CREDIT

3,500.00

54 11

2,550.00 2,550.00

21 11

5,550.00 5,550.00

11 41

10,900.00 10,900.00

51 11

12,000.00 12,000.00

32 11

4,500.00 4,500.00

DATE 2012 May

PARTICULARS 1 10 26

P/R 1 1 2

CASH DEBIT 1,000,000.00 10,000.00 10,900.00 1,020,900.00

DATE 2012 May

PARTICULARS 3 7 8 12 19 25 29 30

P/R

Account No. 11 CREDIT 1 1 1 1 2 2 2 2 35,150.00 15,000.00 6,500.00 5,000.00 2,550.00 5,550.00 12,000.00 4,500.00 86,250.00

934,650.00

DATE

PARTICULARS

ACCOUNTS RECEIVABLE P/R DEBIT

DATE

PARTICULARS

P/R

Account No. 12 CREDIT

DATE 2012 May

PARTICULARS 17

P/R 2

SUPPLIES DEBIT 3,500.00

DATE

PARTICULARS

P/R

Account No. 13 CREDIT

DATE 2012 May

PARTICULARS 3 5

OFFICE EQUIPMENT P/R DEBIT 1 1 35,150.00 65,500.00 100,650.00

DATE

PARTICULARS

P/R

Account No. 14 CREDIT

DATE 2012 May

PARTICULARS 7

COMPUTER SOFTWARE P/R DEBIT 1 55,000.00

DATE

PARTICULARS

P/R

Account No. 15 CREDIT

DATE 2012 May

PARTICULARS 12

P/R 1

SIGNAGE DEBIT 9,000.00

DATE

PARTICULARS

P/R

Account No. 16 CREDIT

DATE 2012 May

PARTICULARS 25

ACCOUNTS PAYABLE P/R DEBIT 2 5,550.00

DATE 2012 May

PARTICULARS 7 12 13 17 47,500.00

P/R

Account No. 21 CREDIT 1 1 1 2 40,000.00 4,000.00 5,550.00 3,500.00 53,050.00

DATE

PARTICULARS

MULLES , CAPITAL P/R DEBIT

DATE 2012 May

PARTICULARS 1 5

P/R

Account No. 31 CREDIT 1 1 1,000,000.00 65,500.00 1,065,500.00

DATE 2012 May

PARTICULARS 30

MULLES , WITHDRAWALS P/R DEBIT 2 4,500.00

DATE

PARTICULARS

P/R

Account No. 32 CREDIT

DATE

PARTICULARS

SERVICE REVENUES P/R DEBIT

DATE 2012 May

PARTICULARS 10 26

P/R

Account No. 41 CREDIT 1 2 10,000.00 10,900.00 20,900.00

DATE 2012 May

PARTICULARS 29

SALARIES EXPENSE P/R DEBIT 2 12,000.00

DATE

PARTICULARS

P/R

Account No. 51 CREDIT

DATE 2012 May

PARTICULARS 13

ADVERTISING EXPENSE P/R DEBIT 1 5,550.00

DATE

PARTICULARS

P/R

Account No. 52 CREDIT

DATE 2012 May

PARTICULARS 8

P/R 1

RENT EXPENSE DEBIT 6,500.00

DATE

PARTICULARS

P/R

Account No. 53 CREDIT

DATE 2012 May

PARTICULARS 19

UTILITIES EXPENSE P/R DEBIT 2 2,550.00

DATE

PARTICULARS

P/R

Account No. 54 CREDIT

DATE

PARTICULARS

MISCELLANEOUS EXPENSE P/R DEBIT

DATE

PARTICULARS

P/R

Account No. 59 CREDIT

Account Number 11 13 14 15 16 21 31 32 41 51 52 53 54

Mulles Data Encoders Trial Balance May 30 , 2012 Account Titles Cash Supplies Office Equipment Computer Software Signage Accounts Payable Mulles , Capital Mulles , Withdrawals Service Revenues Salaries Expense Advertising Expense Rent Expense Utilities Expense Total

Debit 934,650.00 3,500.00 100,650.00 55,000.00 9,000.00

Credit

47,500.00 1,065,500.00 4,500.00 20,900.00 12,000.00 5,550.00 6,500.00 2,550.00 1,133,900.00

1,133,900.00

Mulles Data Encoders Worksheet For the Month Ended May 30 , 2012 Account Number 11 12 13 14 15 21 31 32 41 51 52 53 54 Account Titles Cash Supplies Office Equipment Computer Software Signage Accounts Payable Mulles , Capital Mulles , Withdrawals Service Revenues Salaries Expense Advertising Expense Rent Expense Utilities Expense Total Net loss Trial Balance Debit 934,650.00 3,500.00 100,650.00 55,000.00 9,000.00 Credit Income Statement Debit Credit Balance Sheet Debit Credit 934,650.00 3,500.00 100,650.00 55,000.00 9,000.00 47,500.00 1,065,500.00 4,500.00

47,500.00 1,065,500.00 4,500.00 20,900.00 12,000.00 5,550.00 6,500.00 2,550.00 1,133,900.00 12,000.00 5,550.00 6,500.00 2,550.00 26,600.00 26,600.00 20,900.00

1,133,900.00

20,900.00 (5,700.00) 26,600.00

1,107,300.00 (5,700.00) 1,113,000.00

1,113,000.00 1,113,000.00

Mulles Data Encoders Balance Sheet May 30 , 2012 Assets Cash Accounts Receivable Supplies Office Equipment Computer Software Signage Liabilities Accounts Payable Capital Mulles , Capital 1,055,300.00 1,102,800.00 47,500.00 934,650.00 3,500.00 100,650.00 55,000.00 9,000.00 1,102,800.00

Prepared by : Ma. Kristina Elizabeth Ulid Your Name Here and Signature

Checked by :

Your Name Here and Signature

Mulles Data Encoders Income Statement May 30 , 2012 Service Revenues Less : Operating Expense Salaries Expense Advertising Expense Rent Expense Utilities Expense Total Net loss for the month 20,900.00 12,000.00 5,550.00 6,500.00 2,550.00 26,600.00 (5,700.00)

Prepared by : Ma. Kristina Elizabeth Ulid Your Name Here and Signature

Checked by :

Your Name Here and Signature

Mulles Data Encoders Capital Statement May 30 , 2012 Mulles , Capital , May 1 , 2012 Less : Net loss Drawing Decrease in capital Mulles , Capital , May 30 , 2012 1,065,500.00 (5,700.00) 4,500.00 (10,200.00) 1,055,300.00

Prepared by : Ma. Kristina Elizabeth Ulid Your Name Here and Signature

Checked by :

Your Name Here and Signature