KASHATO SHIRTS

CHART OF ACCOUNTS
ASSETS
100 Cash
101 Petty Cash
110 Notes Receivable
111 Interest Receivable
112 Accounts Receivable
112-01 AR - Cardenas Marketing
112-02 AR - Tresma Mata Store
112-03 AR - Del Mundo Shirts Station
112-04 AR - Marasigan Enterprises
112-05 AR - Modesto Bargain House
112-06 AR - Selisana Garments
112-07 AR -Calamba Commercial
112-08 AR - Feliciano Outfitters
113 Allowance for Uncollectible Accounts
120 Merchandise Inventory
130 Supplies
140 Prepaid Insurance
141 Prepaid Rent
150 Furniture and Fixtures
151 Accumulated Depreciation - Furniture and Fixtures
152 Equipment
153 Accumulated Depreciation - Equipment
154 Service Vehicle
155 Accumulated Depreciation - Service Vehicle
160 Rent Deposit
161 Utilities Deposit
LIABILITIES
200 Notes Payable
201 Interest Payable
202 Accounts Payable
210 Salaries Payable
211 SSS and EC Contributions Payable
212 PhilHealth Contributions Payable
213 Pag-IBIG Contributions Payable
214 Withholding Taxes Payable
220 Rent Payable
221 Utilities Payable
230 VAT Payable
230-1 Input Tax
230-2 Output Tax
240 Vouchers Payable
EQUITY
300 Proprietor, Capital
301 Proprietor, Withdrawals
302 Income Summary
REVENUES
400 Sales
401 Sales Discount
402 Sales Returns and Allowances
410 Interest Income
COST
500 Purchases
501 Tranportation In
502 Puchases Discounts
503 Purchases Returns and Allowances
EXPENSES
600 Advertising Expense
601 Supplies Expense
602 Insurance Expense
603 Rent Expense
604 Utilities Expense
605 Repairs and Maintenance Expense
610 Salaries Expense
611 SSS and EC Contributions Expense
612 PhilHealth Contributions Expense
613 Pag-IBIG Contributions Expense
620 Uncollectible Accounts Expense
630 Depreciation Expense - Furniture and Fixtures
631 Depreciation Expense - Equipment
632 Depreciation Expense - Service Vehicle
640 Miscellaneouse Expense
650 Interest Expense
 KASHATO SHIRTS
SALES JOURNAL

SALES INVOICE DEBIT CREDIT

DATE NUMBER ACCOUNT DEBITED AN
Accounts Receivable Sales

TOTAL
CREDIT
Output Tax
 KASHATO SHIR
CASH RECEIPTS JOURNAL

DEBITS
DESCRIPTION
Cash Output Tax Sales Discount AN
KASHATO SHIRTS
CASH RECEIPTS JOURNAL

CREDIT
Other Accounts
Accounts Receivable Output Tax Sales
Account Title AN
ccounts
Amount
 KASHATO SHIRTS
CHECK REGISTER

CHECK ACCOUNT VOUCHER

PAYEE
No. Date NUMBER NUMBER
ATO SHIRTS
HECK REGISTER

DEBITS CREDITS
Voucher Payable Purchase Discounts Input Tax Cash
 KASHATO
VOUCHER RE

Date
Voucher Account
Payee Terms
Credited Paid
No. Date

TOTAL
KASHATO SHIRTS
VOUCHER REGISTER

Date Credits Debits

Input Tax Other Accounts
Ck. No. Voucher Payable Purchases
Account Title AN
Other Accounts
Debit Credit
 KASHATO SHIRTS
GENERAL JOURNAL

DATE EXPLANATION AN SL-AN

TOTAL
KASHATO SHIRTS
GENERAL JOURNAL

ACCOUNT TITLE DEBIT CREDIT

 CURRENT ASSETS

Account Code: Account Code:

Account Title: Account Title:
Date Explanation Debit Credit Balance Date

Account Code: Account Code:

Account Title: Account Title:
Date Explanation Debit Credit Balance Date
S

Explanation Debit Credit Balance

Explanation Debit Credit Balance

 SUBSIDIARY LEDGER - ACCOUNTS RECEIVABLE
BALANCE AR-GL
Account Code: Account Code:
Account Title: Account Title:
Date Explanation Debit Credit Balance Date

Account Code: Account Code:

Account Title: Account Title:
Date Explanation Debit Credit Balance Date
TS RECEIVABLE
AR-GL AR-SL

Explanation Debit Credit Balance

Explanation Debit Credit Balance

 SUBSIDIARY LEDGER - VOUCHER PAYABLES
BALANCE VP-GL
Account Code: Account Code:
Account Title: Account Title:
Date Explanation Debit Credit Balance Date

Account Code: Account Code:

Account Title: Account Title:
Date Explanation Debit Credit Balance Date
ER PAYABLES
VP-GL PAYABLES -SL

Explanation Debit Credit Balance

Explanation Debit Credit Balance

 KASHATO SHIRTS
WORKSHEET

ACCOUNT ADJUSTED TRIAL BALANCE

ACCOUNT TITLE
CODE DEBIT CREDIT

TOTAL
Net Income (Loss)
Balance
ATO SHIRTS
WORKSHEET

INCOME STATEMENT BALANCE SHEET

DEBIT CREDIT DEBIT CREDIT