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GENERAL LEDGER

Account: Cash
Post Balance
Date Explanation Debit Credit Debit Credit
Ref.

2009 July 1 Balance 313,018.66


6 For the 1st week 58,310.00 371,328.66
12 For the 2nd week 81,728.84 453,057.50
19 For the 3rd week 27,557.10 480,614.60
26 For the 4th week 123,316.41 357,298.19
31 For the 5th week 2,767.48 360,065.67
31 Petty Cash Expenses 2,017.00 358,048.67

Account: Petty Cash Fund


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 3,325.00

Account: Interest Receivable


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July

Account: Accounts Receivable


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 246,000.00


6 For the 1st week 39,410.00 206,590.00
12 For the 2nd week 3,000.00 203,590.00
19 For the 3rd week 25,200.00 178,390.00
26 For the 4th week 23,950.00 202,340.00
31 For the 5th week 100.00 202,240.00

Account: Allowance for Uncollectible Accounts


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Date Explanation Ref. Debit Credit Debit Credit

2009 July

Account: Medical Supplies


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Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 21,000.00


19 Acquired on Cash 1,251.00 22,251.00
31 Adjustment 11,901.00 10,350.00
Account: Office Supplies
Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 7,500.00


4 Acquired on account 2,080.00 9,580.00
31 Adjustment 4,832.00 4,748.00

Account: Prepaid Insurance


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 9,000.00


31 Adjustment 1,500.00 7,500.00

Account: Medical Equipment


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 450,000.00


1 Acquired on account 24,000.00 474,000.00
22 Acquired on account 7,500.00 481,500.00

Account: Accumulated Depreciation - Medical Equipment


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 36,000.00


31 Dep. for July / Adjustment 6,420.00 42,420.00

Account: Office Equipment


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 150,000.00


16 Acquired on account 30,000.00 180,000.00

Account: Accumulated Depreciation - Office Equipment


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 11,250.00


31 Dep. For July / Adjustment 3,000.00 14,250.00
Account: Furnitures and Fixtures
Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 168,000.00


24 Acquired through cash 8,583.50 176,583.50

Account: Accumulated Depreciation - Furnitures and Fixtures


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 12,537.50


31 Dep. For July / Adjustment 3,127.00 15,664.50

Account: Rent Deposit


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 45,000.00

Account: Utilities Deposit


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 4,500.00

Account: Notes Payable


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Date Explanation Ref. Debit Credit Debit Credit

2009 July

Account: Interest Payable


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Date Explanation Ref. Debit Credit Debit Credit

2009 July

Account: Accounts Payable


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Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 42,000.00


6 For the 1st week 26,080.00 68,080.00
13 For the 2nd week 1,282.91 69,362.91
19 For the 3rd week 30,000.00 99,362.91
26 For the 4th week 35,782.91 63,580.00
31 For the 5th week 4,201.95 67,781.95
Account: Salaries Payable
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Date Explanation Ref. Debit Credit Debit Credit

2009 July

Account: SSS and EC Contributions Payable


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Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 3,931.00


10 Paid on cash 3,931.00 0.00
15 Payroll activities 691.65 691.65
31 Payroll acty. / Employer's Expense 3,239.35 3,931.00

Account: Philhealth Contributions Payable


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 1,275.00


10 Paid on cash 1,275.00 0.00
15 Payroll activities 318.75 318.75
31 Payroll acty. / Employer's Expense 956.25 1,275.00

Account: Pag - IBIG Contributions Payable


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 600.00


10 Paid on cash 600.00 0.00
15 Payroll activities 150.00 150.00
31 Payroll acty. / Employer's Expense 450.00 600.00

Account: Withholding Taxes Payable


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 4,750.16


10 Paid on Cash 4,750.16 0.00
15 Payroll activities 2,375.08 2,375.08
31 Payroll activities 2,375.08 4,750.16
Account: Theodore Daniel, Capital
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Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 870,000.00

Account: Theodore Daniel, Withdrawals


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Date Explanation Ref. Debit Credit Debit Credit

2009 July 23 Personal use 50,000.00 50,000.00

Account: Thaddeus Dominique, Capital


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Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Balance 435,000.00

Account: Thaddeus Dominique, Withdrawals


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Date Explanation Ref. Debit Credit Debit Credit

2009 July 23 Personal use 50,000.00 50,000.00

Account: Income Summary Accounts


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Date Explanation Ref. Debit Credit Debit Credit

2009 July

Account: Patient Service Revenues


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 6 Daily Appointment Record 35,590.00 35,590.00


13 Daily Appointment Record 80,900.00 116,490.00
19 Daily Appointment Record 30,850.00 147,340.00
26 Daily Appointment Record 46,500.00 193,840.00
31 Daily Appointment Record 34,400.00 228,240.00

Account: Consultancy Revenues


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 3 From Little Therese Learning Sch. 8,000.00 8,000.00


8 From the City Government 16,000.00 24,000.00
17 From the Jose Rizal University 13,000.00 37,000.00
25 From Atty. Moises Dondoyano 6,000.00 43,000.00
31 From the Arizona Gym 7,500.00 50,500.00
Account: Salaries Expense
Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 15 Payroll activities 25,800.00 25,800.00


31 Payroll activities 25,800.00 51,600.00

Account: SSS and EC Contributions Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Employer's expense 2,547.70 2,547.70

Account: Philhealth Contributions Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Employer's Expense 637.50 637.50

Account: Pag - IBIG Contributions Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Employer's expense 300.00 300.00

Account: Rent Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 1 Rent for July 15,000.00 15,000.00

Account: Utilities Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 11 Telephone bill 1,282.91 1,282.91


18 Water bill 334.88 1,617.79
31 Electric bill 4,201.95 5,819.74

Account: Cleaning Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 9 Office cleaning for 2 weeks 1,150.00 1,150.00


Account: Laundry Expense
Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 16 To Fast Wash Laundry Service 4,505.00 4,505.00

Account: Laboratory Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 15 For the period July 1 -12, 2009 6,287.50 6,287.50
31 For the period July 13 - 31, 2009 12,288.00 18,575.50

Account: Medical Supplies Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Adjustment 11,901.00 11,901.00

Account: Office Supplies Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Adjustment 4,832.00 4,832.00

Account: Publications Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 2 To Direct Marketing Inc. 2,490.00 2,490.00


17 To JEM Medical Publishers 6,850.00 9,340.00

Account: Travel Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 To Star Travel for an airline ticket 4,680.00 4,680.00


31 Petty Cash Voucher Expense 850.00 5,530.00

Account: Professional Dues and License Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 4 to the Phil. Medical Assoc. 5,200.00 5,200.00


10 To the Manila Medical Society 3,500.00 8,700.00
Account: Charitable Contributions Expense
Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 3 To Phil. Animal Welfare Society 2,000.00 2,000.00


31 Petty Cash Voucher Expense 1,000.00 3,000.00

Account: Uncollectible Accounts Expense


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Date Explanation Ref. Debit Credit Debit Credit

2009 July

Account: Depreciation Expense - Medical Equipment


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Dep. For July / Adjustment 6,420.00 6,420.00

Account: Depreciation Expense - Office Equipment


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Dep. For July / Adjustment 3,000.00 3,000.00

Account: Depreciation Expense - Furnitures and Fixtures


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Dep. For July / Adjustment 3,127.00 3,127.00

Account: Insurance Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Expired Insurance for July 1,500.00 1,500.00

Account: Repairs and Maintenance Expense


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Date Explanation Ref. Debit Credit Debit Credit

2009 July 9 Minor repair of X-ray machine 2,965.00 2,965.00

Account: Miscellaneous Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July 31 Petty Cash Voucher Expense 167.00 167.00


Account: Interest Income
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Date Explanation Ref. Debit Credit Debit Credit

2009 July

Account: Interest Expense


Post Balance
Date Explanation Ref. Debit Credit Debit Credit

2009 July