Beruflich Dokumente
Kultur Dokumente
Submitted To:
Nature of Business:
Splash 'n Go car Wash is a sole prorietorship business owned
by Micah Zia E. Reyes. The business started last January 2,
2017. It is located in Veterans Avenue, Zamboanga City, 7000.
Its main purpose is to provide car wash and other different
services since the day they started. Its main goal is to maintain
a very high gross profit margin and to be the city's best Car
Wash shop in Zamboanga City.
Glass
Interior 6900 8200 9500 10700
Exterior
Engine
13,699.75
11,080.00
7,712.00
7,712.00
4,815.50
4,815.50
4,815.50
4,815.50
4,815.50
4,815.50
69,096.75
RAIZA S. ABDULGANI
PAYMASTER
13,582.50
10,353.50
7,132.50
6,611.50
4,623.50
4,294.00
4,486.50
4,157.50
4,623.50
4,486.50
64,351.50
RAIZA S. ABDULGANI
PAYMASTER
For the Period March 1, 2017 to March 31, 2017
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,202.30 1,208.70 581.30 319.00 319.00 220.00 220.00 13,082.00
Kimberly Casas 12,033.00 1,004.50 490.50 270.00 270.00 192.50 192.50 11,080.00
Adrian Loyd Padinas 7,458.30 636.20 308.80 168.00 168.00 137.50 137.00 6,844.50
Jireh Joy Ramos 7,752.30 636.20 308.80 174.00 174.00 137.50 137.00 7,132.50
Erik Soledad 4,739.30 415.20 199.80 108.00 108.00 137.50 137.00 4,294.50
Joel Aranjuez 5,094.50 452.00 218.00 116.00 116.00 137.50 137.00 4,623.50
Jayvee Pedrosa 5,094.50 452.00 218.00 116.00 116.00 137.50 137.00 4,623.50
Daniel Osana 4,935.30 415.20 199.80 112.00 112.00 137.50 137.00 4,486.50
Richard Uy 4,739.30 415.20 199.80 108.00 108.00 137.50 137.00 4,294.50
Winston Villas 5,033.30 415.20 199.80 114.00 114.00 137.50 137.00 4,582.50
71,082.10 6,050.40 2,924.60 1,605.00 1,605.00 1,512.50 1,508.50 65,044.00
For the Period December 1, 2017 to December 31, 2017 together with 13th Month Pay
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 30,677.55 1,208.70 581.30 660.00 660.00 453.75 453.75 28,982.50
Kimberly Casas 23,584.55 1,208.70 581.30 513.00 513.00 343.75 343.75 21,519.10
Adrian Loyd Padinas 15,595.80 1,208.70 581.30 348.00 348.00 247.50 247.50 13,791.60
Jireh Joy Ramos 15,898.80 1,208.70 581.30 354.00 354.00 247.50 247.50 14,088.60
Erik Soledad 10,701.00 894.00 436.00 240.00 240.00 165.00 165.00 9,860.00
Joel Aranjuez 10,541.80 857.20 417.80 236.00 236.00 165.00 165.00 9,723.00
Jayvee Pedrosa 10,701.00 894.00 436.00 240.00 240.00 165.00 165.00 9,860.00
Daniel Osana 10,541.80 857.20 417.80 236.00 236.00 165.00 165.00 9,723.00
Richard Uy 10,149.80 857.20 417.80 228.00 228.00 165.00 165.00 9,339.00
Winston Villas 10,149.80 857.20 417.80 228.00 228.00 165.00 165.00 9,339.00
148,542 10,052 4,868 3,283 3,283 2,283 2,282.50 136,225.80
2017
Jan. 2 Capital Micah invested to the business 101 ₱850,000.00
10 Service Revenue Received service revenue for the week 102 ₱11,300.00
17 Service Revenue Received service revenue for the week 103 10,600.00
18 Account Receivable Collected from the customer that was on credit 104 1,800.00
22 Unearne Revenue For car wash service to be done on January 26 105 1,500.00
24 Service Revenue Received service revenue for the week 106 12,000.00
31 Service Revenue Received service revenue for the week 107 10,300.00
Feb. 7 Service Revenue Received service revenue for the week 108 12,000.00
14 Service Revenue Received service revenue for the week 109 13,000.00
21 Service Revenue Received service revenue for the week 110 10,600.00
28 Service Revenue Received service revenue for the week 111 10,900.00
Mar. 7 Service Revenue Received service revenue for the week 112 11,200.00
14 Service Revenue Received service revenue for the week 113 10,500.00
21 Service Revenue Received service revenue for the week 114 9,900.00
22 Capital Micah added an additional investment 115 50,000.00
27 Unearned RevenueReceived cash from clients of car wash service to be performed on july 13116 3,600.00
28 Service Revenue Received cash from clients of car wash service to be performed on july 12117 15,000.00
30 Account Receivable Collected from clients that was on account 118 5,000.00
Apr. 4 Service Revenue Received service revenue for the week 119 15000.00
6 Notes payable Obtained a bank loan in bangko central ng pilipinas 120 150,000.00
11 Service Revenue Received service revenue for the week 121 17,000.00
18 Service Revenue Received service revenue for the week 122 19,000.00
22 Unearned Revenue Received a cash for service to be performed on April 30 123 1,500.00
25 Service Revenue Received service revenue for the week 124 14,400.00
27 Unearned Revenue Received cash for carwash service to be performed on July 11 125 4,500.00
May. 2 Service Revenue Received service revenue for the week 126 16,000.00
9 Service Revenue Received service revenue for the week 127 14,700.00
16 Service Revenue Received service revenue for the week 128 14,100.00
23 Service Revenue Received service revenue for the week 129 19,000.00
30 Service Revenue Rendered Service to customers for the Week 130 ₱17,000.00
Jun.4 Unearned Revenue Received cash from the cutomer for service to be done June 17 131 1,000.00
6 Service Revenue Rendered Service to customers for the Week 132 9,000.00
8 Capital Additional investment to the business 133 ₱40,000.00
13 Service Revenue Rendered Service to customers for the Week 134 10,200.00
21 Service Revenue Rendered Service to customers for the Week 135 9,000.00
28 Service Revenue Rendered Service to customers for the Week 136 8,700.00
Jul. 5 Service Revenue Rendered Service to customers for the Week 137 8,000.00
9 Capital Additional investment to the business 138 75,000.00
12 Service Revenue Rendered Service to customers for the Week 139 10,000.00
19 Service Revenue Rendered Service to customers for the Week 140 7,200.00
26 Service Revenue Rendered Service to customers for the Week 141 9,900.00
Aug.2 Service Revenue Rendered Service to customers for the Week 142 9,600.00
9 Service Revenue Rendered Service to customers for the Week 143 9,400.00
16 Service Revenue Rendered Service to customers for the Week 144 9,300.00
22 Notes Payable Obtained loan from bank to be paid on Febuary 145 150,000.00
23 Service Revenue Rendered Service to customers for the Week 146 8,100.00
30 Service Revenue Rendered Service to customers for the Week 147 8,700.00
Sept.7 Service Revenue Rendered Service to customers for the Week 148 10,710.00
14 Service Revenue Rendered Service to customers for the Week 149 15,960.00
21 Service Revenue Rendered Service to customers for the Week 150 15,120.00
28 Service Revenue Rendered Service to customers for the Week 151 11,200.00
Oct. 4 Service Revenue Rendered Service to customers for the Week 152 13,300.00
11 Service Revenue Rendered Service to customers for the Week 153 11,080.00
14 Capital Additional investment to the business 154 50,000.00
18 Service Revenue Rendered Service to customers for the Week 155 10,710.00
25 Service Revenue Rendered Service to customers for the Week 156 15,960.00
Nov.3 Service Revenue Rendered Service to customers for the Week 157 12,600.00
10 Service Revenue Rendered Service to customers for the Week 158 10,080.00
17 Service Revenue ReceivedService Revenue for the Week 159 ₱10,710.00
24 Service Revenue ReceivedService Revenue for the Week 160 13,860.00
Dec.1 Service Revenue ReceivedService Revenue for the Week 161 14,000.00
8 Service Revenue ReceivedService Revenue for the Week 162 13,860.00
15 Service Revenue ReceivedService Revenue for the Week 163 19,250.00
22 Service Revenue ReceivedService Revenue for the Week 164 20,020.00
29 Service Revenue ReceivedService Revenue for the Week 165 15,400.00
₱1,911,220.00
CASH DISBURSEMENTS BOOK
CHECK
DATE ACCOUNT DESCRIPTION CV# AMOUNT
NO.
2017
Jan. 2 Rent expense Paid to shop rent for the whole year 300 12345 ₱84,000.00
2 Permit and License expense Paid permits and licenses 301 12346 5,000.00
3 Insurance expense Paid to property and liabilities Insurance 302 12347 250,000.00
5 Advertising expense Paid to advertisement in local newspaper 303 12348 5,895.00
14 Supplies Paid to car wash supplies 304 12349 25,000.00
20 Employee uniform expense Paid to employees uniform 305 12350 1,250.00
28 Utilities expense Paid to electricity and water bill 306 12351 3,100.00
30 Laundry expense Paid to monthly laundry of towels 307 12352 250.00
31 Employee salary Paid to monthly salary 308 12353 69,025.00
Feb. 3 Equipment Paid to car wash equipment 309 12354 8,000.00
11 Equipment Paid to car wash equipment 310 12355 6,700.00
16 Supplies Paid to car wash supplies 311 12356 2,500.00
18 Supplies Paid to car wash supplies 312 12357 500.00
22 Utilities expense Paid monthly wash bills 313 12358 890.00
22 Supplies Paid to car wash supplies 314 12359 1,000.00
26 Utilities Paid monthly Electricity Bill 315 12360 2,500.00
27 Laundry expense Paid Monthly laundry of towels 316 12361 200.00
28 Salary expense Paid to Monthly Salary 317 12362 54,131.25
Mar. 10 Supplies Paid to Car Wash Supplies 318 12363 10,500.00
28 Utilities expense Paid to Monthly Water Bill 319 12364 1,500.00
30 Loundry expense Paid to Monthly laundry of towels 320 12365 200.00
30 Utilities expense Paid to Monthly Electricity Bill 321 12366 2,500.00
30 Salary expense Paid to Monthly Salary 322 12367 65,275.00
31 Drawing Paid to Cash Withdrawal 323 12368 7,000.00
Apr. 9 Drawing Paid to Cash Withdrawal 324 12369 2,000.00
10 Equipment Paid to Car Wash Equipment 325 12370 7,100.00
14 Supplies Paid to Car Wash Supplies 326 12371 7,000
17 Advertising expense Paid to Advertisement in Local Newspaper 327 12372 1,000.00
20 Supplies Paid to Car Wash Suppplies- Rags 328 12373 825.00
23 Equipment Paid to Car Wash Equipment 329 12374 15,500.00
28 Utilities Paid to Monthly Electricity & Water Bill 330 12375 2,900.00
29 Loundry expense Paid to Monthly laundry of towels 331 12376 150.00
30 Salary expense Paid to Monthly Salary 303 12348 66,475.00
May. 1 Supplies Paid to Car Wash Supplies 304 12349 8,690.00
7 Drawing Paid to Cash Withdrawal 305 12350 3,000.00
11 Supplies Paid to Car Wash Supplies 306 12351 3,000.00
22 Supplies Paid to Car Wash Supplies 307 12352 7,500.00
22 Loundry expense Paid to Monthly laundry of towels 308 12353 350.00
25 Utilities expense Paid to Monthly Water Bill 309 12354 1,500.00
28 Utilities expense Paid to Monthly Electricity Bill 310 12355 1,000.00
31 Salary expense Paid to Monthly Salary 311 12356 66,375.00
Jun. 8 Supplies Paid to car wash supplies 312 12354 40,000.00
21 Equipment Paid to Car Wash Equipment 313 12355 7,100.00
30 Utilities expense Paid to Monthly Electricity & Water Bill 314 12356 2,500.00
30 Salary expense Paid to Monthly Salary 315 12357 65,375.00
July. 6 Supplies Paid to Car Wash Supplies 316 12358 5,000.00
10 Equipment Paid to Car Wash Equipment 317 12359 9,000.00
16 Drawing Paid to Cash Withdrawal 318 12360 2,500.00
₱1,456,752.25
SALES BOOK
DEBIT
DATE SERVICE GIVEN TO TERMS INV. NO. F ACC.
RECEIVABLE
CASH SALES
2017
Jan. 9 Clients On Account 1251 ₱1,800.00
10 Customers Cash 1252 11,300.00
17 Customers Cash 1253 10,600.00
24 Customers Cash 1254 12,000.00
26 Customers Cash 1255 1,500.00
31 Customers Cash 1256 10,300.00
Feb. 7 Customers Cash 1257 12,000.00
14 Customers Cash 1258 13,000.00
21 Customers Cash 1259 10,600.00
28 Customers Cash 1260 10,900.00
Mar. 7 Customers Cash 1261 11,200.00
14 Customers Cash 1262 10,500.00
17 Clients On Account 1263 5,000.00
21 Customers Cash 1264 9,900.00
28 Customers Cash 1265 15,000.00
Apr. 4 Customers Cash 1266 15,000.00
11 Customers Cash 1267 17,000.00
18 Customers Cash 1268 19,000.00
25 Customers Cash 1269 14,400.00
30 Customers Cash 1270 1,500.00
May. 2 Customers Cash 1271 16,000.00
9 Customers Cash 1272 14,700.00
16 Customers Cash 1273 14,100.00
23 Customers Cash 1274 19,000.00
30 Customers Cash 1275 17,000.00
Jun. 6 Customers Cash 1276 9,000.00
13 Customers Cash 1277 10,200.00
17 Customers Cash 1278 1,000.00
21 Customers Cash 1279 ₱9,000.00
28 Customers Cash 1280 8,700.00
July. 3 Customers Cash 1281 8,000.00
11 Customers Cash 1283 4,500.00
12 Customers Cash 1284 10,000.00
19 Customers Cash 1285 7,200.00
26 Customers Cash 1286 9,900.00
Aug. 2 Customers Cash 1287 9,600.00
9 Customers Cash 1288 8,400.00
16 Customers Cash 1289 9,300.00
23 Customers Cash 1290 9,100.00
30 Customers Cash 1291 8,700.00
Sept.7 Customers Cash 1292 10,710.00
14 Customers Cash 1293 15,960.00
21 Customers Cash 1294 15,120.00
28 Customers Cash 1295 11,200.00
Oct. 4 Customers Cash 1296 13,300.00
11 Customers Cash 1297 11,080.00
18 Customers Cash 1298 10,710.00
25 Customers Cash 1299 15,960.00
Nov. 3 Customers Cash 1300 12,600.00
10 Customers Cash 1301 10,080.00
17 Customers Cash 1302 10,710.00
24 Customers Cash 1303 13,860.00
Dec.1 Customers Cash 1304 14,000.00
8 Customers Cash 1305 13,860.00
15 Customers Cash 1306 19,250.00
22 Customers Cash 1307 20,020.00
29 Customers Cash 1308 15,400.00
₱6,800.00 ₱642,920.00
PURCHASE BOOK
ACCOUNTS
DATE PURCHASED FROM TERMS INV. NO. ON CASH
PAYABLE
2017
Jan. 3 DIY Supplies Cash 101 ₱25,000.00
Feb. 3 Hardware Cash 132 8,000.00
10 Abbot Supply Products On Account 122 ₱1,500.00 1,500.00
11 Hardware Cash 111 6,700.00
16 DIY Supplies Cash 1082 2,500.00
18 DIY Supplies Cash 127 500.00
22 DIY Supplies Cash 107 1,000.00
Mar. 1Hardware On Account 124 10,000.00 10,000.00
10 Abbot Supply Products Cash 112 10,500.00
Apr. 3 Hardware On Account 134 7,100.00 7,100.00
14 DIY Supplies Cash 1090 7,000.00
20 DIY Supplies Cash 189 825.00
23 Hardware Cash 117 15,500.00
May. Akita Supplies Cash 1095 8,690.00
11 Hardware Cash 140 3,000.00
14 DIY Supplies On Account 120 8,700.00 8,700.00
22 Akita Supplies Cash 145 7,500.00
Jun. 3 Akita Supplies On Account 1099 15,000.00 15,000.00
7 Hardware On Account 127 7,100.00 7,100.00
Jul. 1 Akita Supplies On Account 147 5,000.00 #REF!
10 Citi Hardware Cash 1100 9,000.00
11 Abbot Supply Products On Account 151 8,690.00 8,690.00
13 Akita Supplies On Account 130 2,250.00 2,250.00
23 Hardware Cash 1135 3,500.00
Aug. 1 Citi Hardware Cash 125 3,000.00
7 Citi Hardware Cash 129 5,000.00
14 Hardware Cash 123 6,700.00
20 Akita Supplies Cash 121 7,500.00
Sep. 1 Abbot Supply Products On Account 158 ₱17,610.00 ₱17,610.00
11 Hardware On Account 156 3,500.00 3,500.00
0ct. Abbot Supply Products Cash 144 8,690.00
6 DIY Supplies Cash 175 7,710.00
10 Citi Hardware Cash 190 2,336.00
23 Hardware Cash 1096 7,100.00
Nov. 6Citi Hardware On Account 173 10,500.00 10,500.00
13 Akita Supplies cash 154 16,190.00
19 Abbot Supply Products On Account 134 10,500.00 10,500.00
Dec. Akita Supplies On Account 129 10,000.00 10,000.00
4 Citi Hardware On Account 133 10,000.00 10,000.00
7 Hardware On Account 167 14,200.00 14,200.00
17 Akita Supplies Cash 180 8,690.00
21 Citi Hardware Cash 178 14,200.00
₱122,540.00 ₱295,371.00
STOCK CARD
ITEM Car Shampoo STOCK NO. 1002
DESCRIPTION Armor All Shampoo UNIT Liter
REFERENCE
DATE RECEIVED ISSUED BALANCE
PURCHASE INV.SERVICE INV.
2017
Jan. 3 PI 101 8,690.00
Feb. 16 PI 102 2,500.00
Mar. 10 PI 103 3,000.00
Apr. 14 PI 104 8,690.00
May. 1 PI 105 8,690.00
Jun. 3 PI 106 4,495.00
Jul. 11 PI 107 8,690.00
Sep. 1 PI 108 8,690.00
Oct. 2 PI 109 8,690.00
Nov. 13 PI 110 6,189.90
Dec. 01 PI 111 1,190.00
STOCK CARD
ITEM Car Wax Liquid STOCK NO. 1001
DESCRIPTION Turtle Wax for Vehicles UNIT Liter
REFERENCE
DATE RECEIVED ISSUED BALANCE
PURCHASE INV.SERVICE INV.
2017
Jan. 3 113 7,500.00
Mar. 10 114 7,500.00
May.22 115 7,500.00
June. 3 116 3,500.00
July.1 117 5,000.00
Aug.20 118 7,500.00
Oct.6 119 7,500.00
Nov. 13 120 10,000.00
STOCK CARD
ITEM Car Sponge STOCK NO. 1007
DESCRIPTION WhooperSponge UNIT Box
REFERENCE
DATE RECEIVED ISSUED BALANCE
PURCHASE INV.SERVICE INV.
2017
STOCK CARD
ITEM Tire Black Gel STOCK NO. 1003
DESCRIPTION Magic Black Tire Gel UNIT Liter
REFERENCE
DATE RECEIVED ISSUED BALANCE
PURCHASE INV.SERVICE INV.
2017
Jan. 3 121 7,010.00
Apr. 14 122 7,010.00
May.11 123 3,000.00
June. 3 124 7,005.00
Sep. 1 125 7,010.00
Dec. 01 126 7,010.00
STOCK CARD
ITEM Car Polish Wax STOCK NO. 1004
DESCRIPTION Premium Polish Car Wax UNIT Container
REFERENCE
DATE RECEIVED ISSUED BALANCE
PURCHASE INV.SERVICE INV.
2017
Jan. 3 127 1,420.00
Feb.10 128 956.00
Dec. 01 129 1,420.00
STOCK CARD
ITEM All Purpose Rags STOCK NO. 1006
DESCRIPTION Scott Rags UNIT Box
REFERENCE
DATE RECEIVED ISSUED BALANCE
PURCHASE INV.SERVICE INV.
2017
Jan. 3 130 34.00
Feb.10 131 34.00
Sep.1 132 34.00
Dec. 01 133 34.00
INVENTORY
2017
Jan. 9 1,800.00 1,800.00
2017
Mar. 17 5,000.00 5,000.00
2017
Jan. 3 25,000.00 25,000.00
14 25,000.00 25,000.00
Feb. 10 1,500.00 1,500.00
18 500.00 500.00
22 1,000.00 1,000.00
Mar. 3 10,000.00 10,000.00
2017
Apr. 3 7,100.00 7,100.00
10 7,100.00 7,100.00
14 8,700.00 8,700.00
NAME: Akita Supplies ACCOUNT NO.: 103
ADDRESS: 951 Del Sol Avenue, Pasay City
2017
May 5 1,000.00 1,000.00
14 8,700.00 8,700.00
June 3 15,000.00 15,000.00
7 7,100.00 7,100.00
8 15,000.00 15,000.00
21 7,100.00 7,100.00
July 1 5,000.00 5,000.00
9 5,000.00 5,000.00
11 8,690.00 8,690.00
13 180.00 180.00
25 8,690.00 8,690.00
2017
Aug. 20 7,500.00 7,500.00
25 7,500.00 7,500.00
Sept. 11 3,500.00 3,500.00
19 3,500.00 3,500.00
Nov. 6 10,500.00 10,500.00
19 10,500.00 10,500.00
Dec. 1 10,000.00 10,000.00
7 14,200.00 14,200.00
21 14200 14200
Splash 'n Go Carwash Transaction for the Whole Year
Date Transactions
Jan.2 Micah Reyes invested 850,000 cash along with Car Wash equipment worth 70,000 in a
new sole proprietorship named Splash ‘n Go Car Wash.
2 Paid cash in advance for 1 year rent for a shop starting this month, 84,000.
2 Paid for the Permit and Licenses to operate the business legally, 5,000.
3 Purchased car wash supplies costing 25,000 from D1Y Supplies. The transaction will be paid within 10 days.
3 Paid 250,000 cash for 1 year’s premium on a property and liability insurance policy.
5 Paid for the advertisement in local newspaper, 5,895.
9 Completed an interior auto detailing service for a customer on credit, 1800.
10 Received 25,500 cash for car wash revenue for the week ending today.
14 Paid the car wash supplies from D1Y supplies purchased on January 3.
17 Received 30,000 cash for car wash revenue for the week ending today.
18 Collected 1800 from the customer described in the transaction on January 9.
20 Paid 1250 cash to Wilt’s Tailoring for the employees uniform.
22 Received cash from a car wash service to be done on January 26, 29,000.
24 Received 22,000 cash for car wash revenue for the week ending today.
26 Performed the carwash service described in the transaction on January 22.
28 Paid monthly electric bill and water bill amounting to 3100.
30 Paid the Laundry Express for the monthly laundry of towels, 250.
31 Received 25,000 cash for car wash revenue for the week ending today.
31 Paid month end salary for 10 employees today amounting 69,096.75 cash.
Feb.3 Acquired service equipment for 8,000.
7 The company received 12,000 for car wash revenue for the week ending today.
10 Purchased supplies on account costing 1,500. As per agreement with the seller,
the amount is to be collected later on.
11 Paid 6,700 for car wash equipment bought.
14 Received 23,300 cash for car wash revenue for the week ending today.
16 Purchased another cleaning supplies costing 2,500.
18 The company paid some of its liability in February 10. The company paid 500 of the 1,500 payable.
21 Received 24,600 for car wash revenue for the week ending today.
22 Paid monthly water bill, 890.
22 Paid the 1,000 remaining liability in February 18 transaction.
26 Paid electricity bill for the month, 2,500.
27 Paid the Laundry Express for the monthly laundry of towels, 200.
28 Received 29,800 cash for the car wash revenue for the week ending today.
28 The company paid salaries to its 10 employees, 64,351.50.
Mar. 3 Purchased car wash equipment 10,000 on account.
7 Received 23,200 cash for the car wash revenue for the week ending today.
10 Paid for the Car Wash supplies purchased from Abbot Supply Products, 10,500.
14 Received 25,500 cash for the car wash revenue for the week ending today.
17 Rendered car wash services to clients for 5,000 on credit.
21 Received 21,900 cash for the car wash revenue for the week ending today.
22 Micah Reyes added an additional investment of 50,000 cash.
27 Received cash amounting to 27,600 from clients of car wash services to be performed on July 12.
28 Received 28,000 cash for the car wash revenue for the week ending today.
28 Paid monthly water bill amounting 1,500.
30 Paid monthly electricity bill amounting 2,500.
30 Collected 5,000 from the clients described in the transaction on March 17.
30 Paid the Laundry Express for the monthly laundry of towels, 200.
30 Paid wages to its 10 employees for the end of the month 65,044.00.
31 Micah Reyes withdrew 7,000 cash for personal use.
Apr. 3 Purchased an equipment on account, 7,100. The transaction will be paid within 7 days.
4 Received 15,000 cash for the car wash revenue for the week ending today.
6 The business obtained a bank loan in Bangko Sentral ng Pilipinas and immediately received 150,000 cash.
9 Micah Reyes took out 2,000 from the business for personal use.
10 Paid the April 3 purchase.
11 Received 28,000 cash for the car wash revenue for the week ending today.
14 Purchased additional Car Wash supplies for 15,700. Paid 7,000 cash and 8,700 on credit.
17 Paid 1000 cash to advertise in local newspaper.
18 Received 29,500 cash for the car wash revenue for the week ending today.
20 Purchased 100 pieces of rags worth 825.
22 Received 25,000 as payment for carwash service to be performed on April 30.
23 Purchased Car Wash equipment costing 15,500.
25 Received 28,800 cash for the car wash revenue for the week ending today.
27 Paid the remaining account payable from April 14.
27 Received 20,000 for carwash service to be performed in July 11.
28 Paid monthly electric bill and water bill amounting to 2900.
29 Paid the Laundry Express for the monthly laundry of towels, 150.
30 Paid wages to its 10 employees for the end of the month 65,017.50.
30 Performed the carwash service described in the transaction on April 22.
May. 1 Purchased 60 liters car shampoo costing 8,690
2 Received 25,000 cash for car wash revenue for the week ending today.
5 Paid 1,000 on account for advertising in a local newspaper
7 Ms. Micah Zia withdrew 3,000 cash due to an emergency need
9 Received 30,000 cash for car wash revenue for the week ending today
11 Customer bought 3 tire black supplies costing 3,000.
14 Purchased supplies on account, costing 8,700 cash
16 Received 27,000 cash for car wash revenue for the week ending today.
22 Bought car wash supplies consisting of 15 liters of Car liquid wax amounting to 7,500.
22 Paid the Laundry Express for the monthly laundry of towels, 3,500.
23 Received 21,000 cash for car wash revenue for the week ending today.
25 Paid water bill 1,500 for the month of May
28 Paid electric bill 1,000 for the month of May
30 Received 23,000 cash for car wash revenue for the week ending today.
31 Paid 68,233.90 cash for the 10 employees’ salaries.
Jun. 3 Bought supplies on account from Akita Supplies, 15,000.
4 Received cash from a car wash service to be done on June 17, 27,000.
6 Received 30,000 cash for car wash revenue for the week ending today.
7 Purchased additional one Pressure Tank on credit, 7100.
8 Paid for the supplies from Akita supplies purchased on account on June 3.
8 Micah Reyes took 1,500 out of the business for personal use.
13 Received 29,000 cash for car wash revenue for the week ending today.
17 Performed car wash service agreement on June 5.
21 Received 25,000 cash for car wash revenue for the week ending today.
21 Paid the purchased item on credit on June 7.
28 Received 27,200 cash for car wash revenue for the week ending today.
30 Paid the Laundry Express for the monthly laundry of towels, 150.
30 Paid monthly electric bill and water bill amounting to 2500.
30 Paid month end salary for 10 employees today amounting cash, 65,137.00.
Jul. 1 Supplies were purchased totaling 5,000 on account.
3 Received 32,000 in cash for services rendered to customers for the week ending today.
9 Paid the accounts payable for supplies purchased July 4.
9 Micah Reyes invested an additional 75,000 into the business.
10 The company acquired set of equipment for a total of 9,000. The entire amount was paid in cash.
11 Performed the car wash service described in the April 27 transaction.
11 Another set of supplies were purchased on account amounting to 8,690.
12 Received 34,500 cash for car wash revenue for the week ending today.
13 Bought 50 pcs car sponge on account costing 2,250.
13 Received an invoice from ZAMCELCO for electricity, P2,210.
16 Micah Reyes took out 2,500 from the business for personal use.
19 Received 22,000 cash for the car wash revenue for the week ending today.
23 Purchased 1 vacuum cleaner with blower costing 3,500.
25 Paid 8,690 for the supplies purchased on July 13.
26 Received 28,900 cash for car wash revenue for the week ending today.
29 Paid the Laundry Express for the monthly laundry of towels, 250.
31 Paid monthly electricity bill totaling 2,210.
31 Paid water bill amounting to 900.
31 The company paid salaries to its 10 employees, totaled 66,753.60.
Aug. 1 Purchased car wash equipment 3,000.
2 Received 27,950 cash for car wash revenue for the week ending today.
5 Micah Reyes withdrew 3,000 for personal use.
7 Purchased additional car wash equipment for 5,000.
9 Received 31,500 cash for car wash revenue for the week ending today.
14 Purchased 1 compact electric equipment costing 6,700
15 Paid for advertising in local newspaper costing 5,895.
16 Received 24,980 cash for car wash revenue for the week ending today.
20 Purchased car wash supplies for 7,500 on account.
22 Obtained a loan of 150,000 from the RCBC bank to be paid on February of the following year.
23 Received 20,000 cash for car wash revenue for the week ending today.
25 Paid the liability described on transaction on August 20.
27 Paid the Laundry Express for the monthly laundry of towels, 250.
29 Paid cash for water bill 1,500.
29 Paid monthly electricity bill 2,210.
30 Received 29,990 cash for car wash revenue for the week ending today.
31 Paid salaries to its 10 employees for the end of the month, 65,735.30.
Sept. 1 Purchased cleaning supplies, P17,610 on cash.
7 Received 35,000 cash for car wash revenue for the week ending today.
8 Paid for advertising in a local newspaper, costing P5, 895.
11 Purchased 1 Vacuum cleaner with blower on account costing 3,500.
14 Received 30,000 cash for car wash revenue for the week ending today.
14 Paid 250 cash to the Laundry Express for the monthly laundry of towels.
19 Paid 3,500 for the equipment purchased on September 11.
21 Received 31,000 cash for car wash revenue for the week ending today.
24 Paid 150 cash to the Laundry Express for the monthly laundry of towels.
25 Paid P3,300 for electricity and water.
28 Received 29,580 cash for car wash revenue for the week ending today.
31 Micah Reyes took out 3,000 from the business for personal use.
31 The company paid salaries to its 10 employees, totaled 65,633.00.
Oct. 2 Purchased 60 liters car shampoo costing 8,690.
4 Received cash 26,000 for service rendered for the whole week.
6 Paid 7,710 for car wash supplies from D1Y Supplies.
10 Purchased 5 liters tire black supplies costing 2,336.
11 Received 30,000 for car wash revenue for the week ending today.
14 Micah Reyes added an additional investment of 50,000 into the business.
18 Received 28,000 for car wash revenue for the week ending today.
23 Purchased 1 pressure tank 340 liter costing 7,100.
23 Micah Reyes withdrew 25,000 for personal use.
25 Received 30,500 for car wash revenue for the week ending today.
28 Paid 350 cash to the Laundry Express for the monthly laundry of towels.
28 Paid electric bill 2,210 for the month of October.
30 Pay water bill 1,000 for the month of October.
31 Paid salaries to its 10 employees for the month of October, 62,738.20.
Nov. 3 Received 29,500 for car wash revenue for the week ending today.
4 Paid 5,000 for some repairs to some equipment.
4 Paid cash for advertising in local newspaper, 5,895.
6 Purchased 3 vacuum cleaner with blower equipment for 10,500 on account.
10 Received 31,000 for car wash revenue for the week ending today.
13 Bought car wash supplies consisting of car shampoo and car wax liquid wax from Citi Hardware amounting to 16,190.
15 Micah Reyes took out 10,000 of the business for personal use.
17 Received 23,000 for car wash revenue for the week ending today.
19 Paid the 3 vacuum cleaner with blower equipment on account on November 6.
24 Received 26,000 for car wash revenue for the week ending today.
25 Paid Laundry Express for the monthly laundry express of rags and towels on account, 100.
25 Paid monthly electricity and water bill, 2700.
30 The business paid 65,825.50 for the salaries of its 10 employees.
30 Micah Reyes withdrew 5,000 for personal use.
Dec. 1 Purchased supplies on account costing 10,000.
1 Received 27,300 cash for car wash revenue for the week ending today.
4 Purchased equipment by signing a note bearing no interest, 10,000.
7 Purchased 2 pressure tank on account costing 14,200.
8 Received 21,800cash for car wash revenue for the week ending today.
9 The owner withdrew 6,000 cash from the company due to an emergency need.
12 Paid the note payable for the equipment purchased on December 4.
15 Received 32,500 cash for car wash revenue for the week ending today.
17 Paid 8,690 for a 60 liters car shampoo.
21 Paid 14,200 for the 2 pressure tank purchased on December 15
22 Received a cash 22,000 for car wash revenue for the week ending today.
25 Paid 350 cash to the Laundry Express for the monthly laundry of towels.
27 Paid 3,100 cash for the monthly water and electricity bill.
29 Received a cash 28,000 for car wash revenue for the week ending today.
31 The business paid for the salaries of its 10 employees, 136,225.80.
`
GENERAL JOURNAL
Date Particulars F
2017
Jan. 2 Cash
Equipment
Capital
Owner invested cash along with equipment
2 Prepaid Rent
Cash
Paid cash in advance for one year rent
3 Supplies
Accounts Payable
Purchased supplies to be paid within 10 days
3 Prepaid Insurance
Cash
Paid cash for insurance
5 Advertising Expense
Cash
Paid for the advertisement in local newspaper
9 Accounts Receivable
Service Revenue
Auto detailing service on credit
10 Cash
Service Revenue
Rendered service to customer
14 Accounts Payable
Cash
Paid the supplies purchased on Jan 3
17 Cash
Service Revenue
Rendered service to customer
18 Cash
Accounts Recievable
Collected from the customer on Jan 9
20 Unifrom Expense
Cash
Paid cash uniform
22 Cash
Unearned Revenue
Received cash for a service to be done on Jan 26
24 Cash
Service Revenue
Rendered services to customer
26 Unearned Revenue
Service Revenue
Performed the service on Jan 22
28 Utilities Expense
Cash
Paid monthly electricity and water bill
30 Laundry Expense
Cash
Paid for the monthly laundry of towels
31 Cash
Service Revenue
Rendered services to customer
31 Salary Expense
Cash
Paid Salaries to employees
Feb. 3 Equipment
Cash
Paid cash for equipment
7 Cash
Service Revenue
Rendered service to customers
10 Supplies
Accounts Payable
Purchased supplies on account
11 Equipment
Cash
Paid for equipment
14 Cash
Service Revenue
Rendered service for customer
16 Supplies
Cash
Purchased supplies
18 Accounts Payable
Cash
Paid some of the liabilities
21 Cash
Service Revenue
Rendered services to customer
22 Utilities Expense
Cash
Paid monthly wter bill
22 Accounts Payable
Cash
Paid the remaining liability
26 Utilities Expense
Cash
Paid the monthly electricity bill
27 Laundry Expense
Cash
Paid for the monthly laundry of towels
28 Cash
Service Revenue
Rendered service to customers
28 Salaries Expense
Cash
Paid salaries to employees
Mar. 3 Equipment
Cash
Purchased equipment
7 Cash
Service Revenue
Rendered serivce to customers
10 Supplies
Cash
Paid for the supplies bought
14 Cash
Service Revenue
Rendered service to customers
17 Accounts Recievable
Service Revenue
Rendered service on credit
21 Cash
Service Revenue
Rendered services to customers
22 Cash
Capital
Micah Reyes added an additional investment
27 Cash
Uneared Revenue
Received cash for a service to be done later on
28 Cash
Service Revenue
Rendered services to customers
28 Utilities Expense
Cash
Paid montly water bill
30 Utilities Expense
Cash
Paid monthly electricity bill
30 Cash
Accounts Receivable
Collected from client
30 Laundry Expense
Cash
Paid monthly laundry of towels
30 Salary Expense
Cash
Paid salaries to employees
31 Micah Drawing
Cash
Micah Reyes withdrew cash
Apr. 3 Equipment
Accounts Payable
Purchased equipment on account
4 Cash
Service Revenue
Rendered services for customers
6 Cash
Notes Payable
Obtained a loan from bank
9 Drawing
Cash
Owner withdrew cash for personal use
10 Accounts Payable
Cash
Paid the equipment purchased on April 3
11 Cash
Service Revenue
Rendered services to customers
14 Supplies
Accounts Payable
Cash
Purchased additional carwash on account and on cash
17 Advertising Expense
Cash
Paid cash for advertising expense
18 Cash
Service Revenue
Rendered services to customers
20 Supplies
Cash
Paid cash for supplies
22 Cash
Unearned Revenue
Received cash for service to be performed on April 30
23 Equipment
Cash
Paid cash for equipment
25 Cash
Service Revenue
Rendered services to customers
27 Accounts Payable
Cash
Paid the remaining account payable from April 14
27 Cash
Unearned Revenue
Received cash for service to be perormed in July 11
28 Utilities Expense
Cash
Paid cash for utilities expense
29 Laundry Expense
Cash
Paid cash for laundry expense
30 Salary Expense
Cash
Paid cash for salary expense
30 Unearned Revenue
Cash
Performed the service described in April 22
May. 1 Supplies
Cash
wala pa
2 Cash
Service Revenue
wala pa
5 Advertising
Accounts Payable
wala
7 Micah Drawings
Cash
wala pa
9 Cash
Service Revenue
wala pa
11 Supplies
Cash
wala pa
14 Supplies
Accounts Payable
wala pa
16 Cash
Service Revenue
wala pa
22 Supplies
Cash
wala pa
22 Laundry Expense
Cash
wala pa
23 Cash
Service revenue
wala pa
25 Utilities Expense
Cash
wala pa
28 Utilities Expense
Cash
wala pa
30 Cash
Service Revenue
WALA PA
31 Salaries Expend
Cash
wala pa
Jun. 3 Supplies
Accounts Payable
wala pa
4 Cash
Service Revenue
wala pa
5 Cash
Service Revenue
wala pa
7 Equipment
Cash
wala pa
8 Supplies
Accounts Payable
wala pa
8 Drawing
Cash
wala pa
13 Cash
Service Revenue
wala pa
17 Unearned Revenue
Service Revenue
wala pa
21 Cash
Service Revenue
wala pa
21 Equipment
Accounts Payable
wala pa
28 Cash
Service Revenue
wala pa
30 Laundry Expense
Cash
wala pa
30 Utilities Expense
Cash
wala pa
30 Wages Expense
Cash
wala pa
July. 1 Supplies
Accounts Payable
wala pa
3 Cash
Service Revenue
wala pa
9 Accounts Payable
Cash
wala pa
9 Cash
Capital
wala pa
10 Equipment
Cash
wala pa
11 Unearned Revenue
Service Revenue
wala pa
11 Supplies
Accounts Payable
wala pa
12 Cash
Service Revenue
wala pa
13 Supplies
Accounts Payable
wala pa
13 Utilities Expense
Accounts Payable
wala pa
16 Micah Drawings
Cash
wala pa
19 Cash
Service Revenue
wala pa
23 Equipment
Cash
wala pa
25 Accounts Payable
Cash
wala pa
26 Cash
Service Revenue
wala pa
29 Laundry Expense
Cash
wla pa
31 Accounts Payable
Cash
wala pa
31 Utilities Expense
Cash
wala pa
31 Wages Expense
Cash
wala pa
Aug. 2 Equipment
Cash
wala pa
2 Cash
Service Revenue
wala pa
5 Drawing
Cash
wala pa
7 Equipment
Cash
wala pa
9 Cash
Service Revenue
wala pa
14 Equipment
Cash
wala pa
15 Advertising Expense
Cash
wala pa
16 Cash
Service Revenue
wala pa
20 Supplies
Notes Payable
wala pa
22 Cash
Notes Payable
wala pa
25 Accounts Payable
Cash
wala pa
27 Laundry Expense
Cash
wala pa
29 Utilities Expense
Cash
wala pa
29 Utilities Expense
Cash
wala pa
30 Cash
Service Revenue
wala pa
31 Wages Expense
Cash
wala pa
Oct. 2 Supplies
Cash
wala pa
4 Cash
Service Revenue
wala pa
6 Supplies
Cash
wala pa
10 Supplies
Cash
wala pa
11 Cash
Service Revenue
wala pa
14 Cash
Capital
wala pa
18 Cash
Service Revenue
wala pa
23 Supplies
Cash
wala pa
23 Drawing
Cash
wala pa
25 Cash
Serice Revenue
wala pa
28 Laundry Expense
Cash
wala pa
28 Utilities Expense
Cash
wala pa
30 Utilities Expense
Cash
wala pa
31 Salary Exepense
Cash
wala pa
Nov. 3 Cash
Service Revenue
wala pa
4 Repairs Expense
Cash
wala pa
4 Advertising Expense
Cash
wala pa
6 Equipment
Accounts Payable
wala pa
10 Cash
Service Revenue
wala pa
13 Supplies
Cash
wala pa
15 Drawing
Cash
wal pa
17 Cash
Service Revenue
wala pa
19 Accounts Payable
Cash
wala pa
24 Cash
Service Revenue
wala pa
25 Laundry Expense
Cash
wala pa
25 Utilities Expense
Cash
wala pa
30 Salary Expense
Cash
wala pa
30 Drawing
Cash
wala pa
Dec. 1 Supplies
Accounts Payable
wala pa
1 Cash
Service Revenue
walapa
4 Equipment
Notes Payable
wala pa
7 Equipment
Accounts Payable
wala pa
8 Cash
Service Revenue
wala pa
9 Drawing
Cash
wala pa
12 Notes Payable
Cash
wala pa
15 Cash
Service Revenue
wala pa
17 Supplies
Cash
wala pa
21 Accounts Payable
Cash
wala pa
22 Cash
Service Revenue
wala pa
25 Laundry Expense
Cash
wala pa
27 Utilities Expense
Cash
wala pa
29 Cash
Service Revenue
wala pa
31 Salary Expense
Cash
wala pa
Debit Credit
₱850,000
₱70,000
₱920,000
84,000.00
84,000.00
5,000.00
5,000.00
25,000.00
25,000.00
250,000.00
250,000.00
5,895.00
5,895.00
1,800.00
1,800.00
25,500.00
25,500.00
25,000.00
25,000.00
30,000.00
30,000.00
1,800.00
1,800.00
1,250.00
1,250.00
29,000.00
29,000.00
22,000.00
22,000.00
290,000.00
290,000.00
3,100.00
3,100.00
250.00
250.00
25,000.00
25,000.00
69,096.75
69,096.75
8,000.00
8,000.00
22,000.00
22,000.00
1,500.00
1,500.00
6,700.00
6,700.00
23,300.00
23,300.00
2,500.00
2,500.00
500.00
500.00
24,000.00
24,000.00
890.00
890.00
1,000.00
1,000.00
2,500.00
25,000.00
200.00
200.00
29,800.00
29,800.00
64,351.50
64,351.50
10,000.00
10,000.00
23,200.00
23,200.00
10,500.00
10,500.00
25,500.00
25,500.00
25,000.00
25,000.00
21,900.00
21,900.00
50,000.00
50,000.00
27,600.00
27,600.00
28,000.00
28,000.00
1,500.00
1,500.00
2,500.00
2,500.00
5,000.00
5,000.00
200.00
200.00
65,044.00
65,044.00
7,000.00
7,000.00
7,100.00
7,100.00
29,000.00
29,000.00
150,000.00
150,000.00
2,000.00
2,000.00
7,100.00
7,100.00
28,000.00
28,000.00
15,700.00
8,700.00
7,000.00
1,000.00
1,000.00
29,500.00
29,500.00
825.00
825.00
25,000.00
25,000.00
15,500.00
15,500.00
28,800.00
28,800.00
20,000.00
20,000.00
20,000.00
29,000.00
29,000.00
150.00
150.00
65,017.50
65,017.50
25,000.00
25,000.00
8690
8690
25000
25000
1000
1000
3000
3000
30000
30000
3000
3000
8700
8700
27000
27000
7500
7500
3500
3500
21000
21000
1500
1500
1000
1000
23000
23000
68233.90
68233.90
15000
15000
27000
27000
30000
30000
7100
7100
15000
15000
1500
1500
29000
29000
27000
27000
25000
25000
7100
7100
27200
27200
150
150
2500
2500
65137
65137
5000
5000
32000
32000
5000
5000
75000
75000
9000
9000
20000
20000
8690
8690
34500
34500
2500
2500
2210
2210
2500
2500
22000
22000
3500
3500
2250
2250
28900
28900
250
250
2210
2210
900
900
66753.60
66753.60
3000
3000
27950
27950
3000
3000
5000
5000
3500
3500
6700
600
5895
5895
24980
24980
7500
7500
150000
150000
7500
7500
250
250
1500
1500
2210
2210
29990
29990
65735.30
65735.30
8690
8690
26000
26000
7710
7710
2336
2336
30000
30000
50000
50000
28000
28000
7100
7100
25000
25000
30500
30500
350
350
2210
2210
1000
1000
62738.20
62738.20
29500
29500
5000
5000
5895
5895
10500
10500
31000
31000
16190
16190
10000
10000
23000
23000
10500
10500
26000
26000
100
100
2700
2700
65825.50
65825.50
5000
5000
10000
10000
27300
27300
10000
10000
14200
14200
21800
21800
6000
6000
10000
10000
32500
32500
8690
8690
14200
14200
22000
22000
350
350
3100
3100
28000
28000
136225.80
136225.80