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After identifying and measuring your business transactions, you will now move to the
recording process of accounting (http://businesstips.ph/what-is-accounting/). The rst
phase of recording is making the journal entries (journalizing) that should be recorded in the
general journal or special journals, such as sales journal, purchases journal, cash receipts
journal and cash disbursements journal. A journal is a chronological listing of an entity’s
transactions, including the amounts, accounts that are affected, and in which direction the
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accounts are affected. From the journal, the entries will be posted to the designated
accounts in the general ledger. The following will guide you on how to make accounting
journal entries.
COMMENTS
May I ask if when to record the initial investment? Is it upon registration to BIR or
DTI? kc po late na naregister ung company sa BIR so nauna ung registration sa DTI.
and ano po ung supporting documents for Investment para sa journal? Thanks so
much po.
Reply (https://businesstips.ph/how-to-make-accounting-journal-entries/?
replytocom=6516#respond)
AMELIA says
August 25, 2015 at 7:58 am (https://businesstips.ph/how-to-make-accounting-
journal-entries/#comment-39665)
Line says
January 12, 2016 at 9:53 am (https://businesstips.ph/how-to-make-accounting-
journal-entries/#comment-42111)
ask ko lang po if ano yung journal entry po regarding pag-ibig loans everytime po na
ibabawas po yung bayad ng loan sa salary po ng employees. thank you.
Reply (https://businesstips.ph/how-to-make-accounting-journal-entries/?
replytocom=42111#respond)
Leira says
June 6, 2016 at 6:32 am (https://businesstips.ph/how-to-make-accounting-
journal-entries/#comment-43535)
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pag magpapasweldo ka sa employee ang rst entry Debit Salaries, Credit
HDMF Loan at Credit Cash, pag ibabayad na sa pag-ibig ung loan ang entry mo
Debit HDMF Loan, Credit Cash
Reply (https://businesstips.ph/how-to-make-accounting-journal-entries/?
replytocom=43535#respond)
good day! Sir , can I ask you a question? How will I treat the allowance of on the job
trainee students who is taking their ojt curriculum. If I have 20 students and they
are receiving an allowance of 200 Pesos each. What is my entry? and it is not
taxable.
thank you.
Reply (https://businesstips.ph/how-to-make-accounting-journal-entries/?
replytocom=43490#respond)
IdaLim says
August 23, 2017 at 12:50 am (https://businesstips.ph/how-to-make-accounting-
journal-entries/#comment-48019)
For anyone like me who is not familiar with accounting rules, you have the option to
make everything much easier and work smarter with your accounts by the use of a
computerized accounting system. Time saving, stress free. You can focus more on
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building up your business and understanding more on BIR matters than just
focusing your entire time doing your manual bookkeeping.
You may contact us for more details and we’ll be happy to assist.
Reply (https://businesstips.ph/how-to-make-accounting-journal-entries/?
replytocom=45439#respond)
anonymous says
July 27, 2017 at 11:51 am (https://businesstips.ph/how-to-make-accounting-journal-
entries/#comment-47764)
hi po. good day. ask ko lang po wala po ba itong sample ng T Account? salamat po!
additional po
mali po yung captcha dito
seven – ve = two
hnd po
seven – ve = 2
hehe salamat po
Reply (https://businesstips.ph/how-to-make-accounting-journal-entries/?
replytocom=47764#respond)
nicole says
November 25, 2017 at 2:48 am (https://businesstips.ph/how-to-make-accounting-
journal-entries/#comment-49649)
Hello. What do you mean by excess withholding tax? Di you deduct excess
withholding tax from your employee and remit them to the BIR? If that’s the case,
you have to give tax refund to the employee.
Reply (https://businesstips.ph/how-to-make-accounting-journal-entries/?
replytocom=49784#respond)
Anonymous says
January 30, 2018 at 10:08 am (https://businesstips.ph/how-to-make-accounting-
journal-entries/#comment-50551)
Is this correct?
(Rental + VAT)=Basis of 5 % WTax Expanded
Reply (https://businesstips.ph/how-to-make-accounting-journal-entries/?
replytocom=50551#respond)
gadiel says
March 20, 2018 at 11:45 am (https://businesstips.ph/how-to-make-accounting-
journal-entries/#comment-50971)
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