Practicesetbsa 11 Blank

dr cr dr cr dr cr
101 0.00 3847.50 3847.50

102 11014.22 6452.85 17467.07
103 2000.00 2000.00
104 28965.00 28965.00
104.1
105
106
107 57790.00 57790.00
merchandise end 71800.00
108
109 0.00 250.00 250.00
201 69387.50 69387.50
201.1 10108.13 10108.13
202 87333.00 87333.00
202.1 15466.60 15466.60
301 10000.00 10000.00
302 2000.00 2000.00
401 35100.00 35100.00
402 15120.00 15120.00
403 2906.50 6043.50 8950.00
404 2970.00 2970.00 5940.00
405 500.00 500.00 1000.00
406 729.88 729.88
407 151.20 151.20
408 10000.00 10000.00
409 1500.00 1500.00
410
411 0.00 466.38 466.38
411.1 9103.49 204.13 9307.62
411.2 8637.11 8637.11
501 288501.02 288501.02
502 200.00 200.00
503 71800.00 71800.00
601 73198.67 73198.67
602 1222.55 1222.55
603
701 64285.72 64285.72
702
703 48.21 48.21
704 3214.29 3214.29
801
802
803 10108.13 10108.13
804 15466.60 15466.60
805 446.43 312.50 758.93
806 500.00 500.00
807 2970.00 2970.00
808 10000.00 10000.00
809 6043.50 6043.50
810 108000.00 108000.00
811 313.35 275.00 250.00 338.35
812 466.38 466.38
813 0.00 1500.00 1500.00
814 892.86 1113.72 2006.58
901
902 151.20 151.20
903 700.00 700.00
441939.90 441939.90 125708.66 125708.66 495598.56 567398.56
dr cr dr cr
3847.50
17467.07
2000.00
28965.00
57790.00
71800.00
250.00
69387.50
10108.13
87333.00
15466.60
10000.00
2000.00
35100.00
15120.00
8950.00
5940.00
1000.00
729.88
151.20
10000.00
1500.00
466.38
9307.62
8637.11
288501.02
200.00
71800.00
73198.67
1222.55
64285.72
48.21
3214.29
10108.13
15466.60
758.93
500.00
2970.00
10000.00
6043.50
108000.00
338.35
466.38
1500.00
2006.58
151.20
700.00
282307.94 148261.17 285090.62 419137.39
419137.39 419137.39
net loss 134046.77
GENERAL JOURNAL
DATE PARTICULARS F DEBIT
Jun 30 Sales 73198.67
Purchase Discount 48.21
Purchase Returns and Allowances 3214.29
Income and Expense Summary
Income and Expense Summary 282,307.94

Merchandise Inventory
Purchases
Sales Discount
Depreciation - Furniture and Equipment
Depreciation - Delivery Equipment
Gas & Oil
Pag-ibig Premiums Expense
PhilHealth Premiums Expense
Rent Expense
SS and EC Premiums Expense
Salaries Expense
Supplies Expense
Taxes and Licenses Expense
Utilities Expense
Repairs and Maintenance Expense
Interest Expense
Bank Charges
Mabuhay, Capital 134046.77

Income and Expense Summary
Mabuhay, Capital 200.00

Mabuhay, Personal
dr
CREDIT Cash on hand 3847.50
Cash in bank
Petty Cash Fund 2000.00
Accounts Receivable 28965.00
76,461.17 Merchandise Inventory 71800
Prepaid Supplies 250.00
Furniture & Equipment 69387.50
57790.00 Accumulated Depreciation - Furniture & Equipment
64285.72 Delivery Equipment 87333.00
1222.55 Accumulated Depreciation - Delivery Equipment
10108.13 Deposit for Rent 10000.00
15466.60 Deposit for Utilities 2000.00
758.93 Accounts Payable
500.00 Notes Payable
2970.00 SS and EC Premiums Payable
10000.00 PhilHealth Premiums Payable
6043.50 Pag-ibig Premiums Payable
108000.00 Withholding Taxes Payable
338.35 Interest Payable
466.38 Rent Payable
1500.00 Utilities Payable
2006.58 VAT Payable
151.20 Input Tax 9307.62
700.00 Output Tax
Mabuhay, Capital
284890.62
134046.77
200.00
cr
17467.07
10108.13
15466.60
35100
15120
8950.00
5940.00
1000.00
729.88
151.20
10000.00
1500.00
466.38
8637.11
154254.25
284890.62
SALES JOURNAL
DATE CUSTOMER TERMS INV. NO F ACCOUNTS RECEIVABLE DEBIT
Jun-02 Dr. Eva Perez COD 0008
3 Philippine Christian House 25% down; 3/7; n/15 0018 3705.00
7 Shop Here Supermart 25% down; 3/7; n/15 0019 12150.00
9 Joni Bulatao COD 0020
11 Vasquez Grocery 25% down; 3/7; n/15 11100.00
15 Paula's Mini Mart 25% down; 3/7; n/15 3015.00
17 Marietta Milan COD
22 Fair View Grand Hotel 25% down; 3/7; n/15 12600.00
23 International Supermarket 25% down; 3/7; n/15 8550.00
29 Merle Ong COD
51120.00
CASH SALES DEBIT SALES CREDIT 12% OUTPUT TAX CREDIT
3325.00 2968.75 356.25
1235.00 4410.71 529.29 4940 4940
4050.00 14464.29 1735.71 16200 16200
3800.00 3392.86 407.14
3700.00 13214.29 1585.71 14800 14800
1005.00 3589.29 430.71 4020 4020
2850.00 2544.64 305.36
4200.00 15000.00 1800.00 16800 16800
2850.00 10178.57 1221.43 11400 11400
3847.50 3435.27 412.23
30862.50 73198.67 8783.83
CASH RECEIPTS JOURNAL
DATE CASH IN BANK
JUNE RECEIVED FROM EXPLANATION OR NO. CI NO. DEBIT
Jun-02 Dr. Eva Perez COD 0008 3158.76
3 Philippine Christian House 25% down; 3/7; n/15 0018 1235.00
4 International Supermarket Collection 6547.50
6 Zen's Spa Collection 9825.00
7 Shop Here Supermart 25% down; 3/7; n/15 4050.00
9 Joni Bulatao COD 3610.00
10 Philippine Christian House Collection 3593.85
11 Vasquez Grocery 25% down; 3/7; n/15 3700.00
14 Shop Here Supermart Collection 11785.50
15 Paula's Mini Mart 25% down; 3/7; n/15 1005.00
17 Marietta Milan 25% down; 3/7; n/15 2707.50
22 Fair View Grand Hotel 25% down; 3/7; n/15 4200.00
23 International Supermarket 25% down; 3/7; n/15 2850.00
27 Fair View Grand Hotel Partial Payment 6300.00
29 Merle Ong 25% down; 3/7; n/15 3655.12
68223.23
H RECEIPTS JOURNAL
SALES DISCOUNT ACCOUNTS RECEIVABLE CASH SALES SUNDRY- credit
DEBIT F CREDIT CREDIT ACCOUNT TITLE F AMOUNT
148.43 3325.00 Output Tax 17.81
1235.00
180.80 6750.00 Output Tax 21.70
9825.00
4050.00
169.64 3800.00 Output Tax 20.36
99.24 3705.00 Output Tax 11.91
3700.00
325.45 12150.00 Output Tax 39.05
1005.00
127.23 2850.00 Output Tax 15.27
4200.00
2850.00
6300.00
171.76 3847.50 Output Tax 20.62
1222.55 38730.00 30862.50 146.72
69592.50 69592.50
PURCHASES JOURNAL
PURCHASES
DATE PURCHASED FROM TERMS INV. NO DEBIT 12% INPUT TAX F
Jun-11 Nature's Best Co. 2/10; n/60 3100 20,892.86 2,507.14

15 Wonder Care 2/10; n/60 338 38,571.43 4,628.57
25 Ever Bright Candles 2/10; n/30 81075 4,821.43 578.57
64,285.72 7,714.28
ACCOUNTS
PAYABLE
CREDIT
23,400
43,200
5,400
72,000
CASH PAYMENTS JOURNAL
PURCHASE
CASH IN BANK DISCOUNT ACCOUNTS PAYABLE
DATE PAID TO EXPLANATION OR NO. CV NO. CREDIT CREDIT F DEBIT
Jun-02 Sy Development Co Rent and Utilities 00038 11,000.00
BIR VAT Payable 00039 2,058.15

BIR Witholding Taxes Payable 00040 729.88
8 HDMF Pag-ibig Premium 00041 1,000.00
SSS SS and EC Premium 00042 8,950.00
Phil Health Phil Health Premium 00043 5,940.00
Ever Bright Candles Payment 00044 2,646.00 48.21 2700.00
9 BIR Creditable Income Tax Withheld 00045 500.00
Nature's Best Payment 00046 5,850.00 5850.00
14 Nature's Best Payment 00047 11,700.00 11700.00
15 Employees Salaries 00048 50,446.81
00049
00050
00051
00052
23 Wonder Care Products Partial Payment 00053 21,600.00 21600.00
30 Employees Salaries 00054 50,446.81
00055
00056
00057
00058
172,867.65 48.21 41850.00
180528.03 180528.03
L
CASH SALES SUNDRY
CREDIT ACCOUNT TITLE F DEBIT CREDIT debit credit
Rent Expense 10,000.00
Utilities Expense 1,500.00
Creditable Income Tax Withheld 500.00 CV
VAT Payable 2,058.15
Withholding Taxes Payable 729.88
Pag-ibig Premiums Payable 1,000.00
SS and EC Premiums Payable 8,950.00
Phil Health Premiums Payable 5,940.00
Input Tax 5.79
Creditable Income Tax Withheld 500.00
Salaries Expense 54,000.00

PhilHealth Premiums Payable 1,485.00
Pag-ibig Premiums Payable 250.00
Salaries Expense 54,000.00

PhilHealth Premiums Payable 1,485.00
Pag-ibig Premiums Payable 250.00
138,678.03 7,612.17
GENERAL JOURNAL
DATE PARTICULARS F DEBIT
Jun 1 Furniture and Equipment 30,000.00
Mabuhay, Capital
6 Cash in Bank 23,325.00

Cash on Hand
10 Furniture and Equipment 13,500.00

Input Tax 1,620.00
Notes Payable
20 Accounts Payable - Wonder Care Beauty Products 3,600.00

Purchase Returns and Allowances
Input Tax
CREDIT
journal voucher
30,000.00
23,325.00
15,120.00
3,214.29
385.71
GENERAL LEDGER
Account: Cash on hand
Date Particulars
Account: Cash in bank
Date Particulars
Account: Petty cash fund
Date Particulars
Account: Accounts Receivable
Date Particulars
Account: Allowance For bad debts
Date Particulars
Account: Notes Receivable
Date Particulars
Account: Interest Receivable
Date Particulars
Account: Merchandise inventory
Date Particulars
Account: Prepaid Insurance
Date Particulars
Account: Prepaid Supplies
Date Particulars
Account: Furniture & Equipment
Date Particulars
Account: Accumulated Depreciation - Furniture
Date Particulars
Account: Delivery Equipment
Date Particulars
Account: Accumulated Depreciation - Delivery Equipment
Date Particulars
Account: Deposit for Rent
Date Particulars
Account: Deposit Utilities
Date Particulars
ERAL LEDGER
No.101
DEBIT CREDIT BALANCE

F DEBIT CREDIT
No. 102

F DEBIT CREDIT
No. 103

F DEBIT CREDIT
No.104

F DEBIT CREDIT
No. 104.1

F DEBIT CREDIT
No.105

F DEBIT CREDIT
No.106

F DEBIT CREDIT
No.107

F DEBIT CREDIT
No.108

F DEBIT CREDIT
No.109

F DEBIT CREDIT
No.201

F DEBIT CREDIT
No.201.1

F DEBIT CREDIT
No.202

F DEBIT CREDIT
No.202.1

F DEBIT CREDIT
No.301

F DEBIT CREDIT
No.302

F DEBIT CREDIT
Account: Account Payable
DEBIT
Date Particulars F
Account: Notes Payable
DEBIT
Date Particulars F
Account: SS and EC Premiums Payable
DEBIT
Date Particulars F
Account: Philhealth Premiums Payable
DEBIT
Date Particulars F
Account: Pag-ibig Premiums Payable
DEBIT
Date Particulars F
Account: Withholding Taxes Payable
DEBIT
Date Particulars F
Account: Interest Payable
DEBIT
Date Particulars F
Account: Rent Payable
DEBIT
Date Particulars F
Account: Utilities Payable
DEBIT
Date Particulars F
Account: Creditable Income Tax Withheld
DEBIT
Date Particulars F
Account: VAT Payable
DEBIT
Date Particulars F
Account: Input Tax
DEBIT
Date Particulars F
Account: Output Tax
Date Particulars F DEBIT

No.401 Account: Mabuhay, Capital
CREDIT BALANCE
DEBIT CREDIT Date
No.402 Account: Mabuhay, Personal
CREDIT BALANCE
DEBIT CREDIT Date
No.403 Account: Income and Expense summary
CREDIT BALANCE
DEBIT CREDIT Date
No.404
CREDIT BALANCE
DEBIT CREDIT
No.405
CREDIT BALANCE
DEBIT CREDIT
No.406
CREDIT BALANCE
DEBIT CREDIT
No.407
CREDIT BALANCE
DEBIT CREDIT
No.408
CREDIT BALANCE
DEBIT CREDIT
No.409
CREDIT BALANCE
DEBIT CREDIT
1,500 1,500
No.410
CREDIT BALANCE
DEBIT CREDIT
No.411
CREDIT BALANCE
DEBIT CREDIT
No.411.1
CREDIT BALANCE
DEBIT CREDIT
No.411.2
BALANCE
CREDIT DEBIT CREDIT
ital No.501

Particulars F DEBIT
sonal No.502

Particulars F DEBIT
xpense summary No.503

Particulars F DEBIT
No.
Account: Sales
BALANCE
CREDIT Date Particulars
BALANCE
CREDIT
Account: Sales Discount
Date Particulars
BALANCE
CREDIT
Account: Sales Returns and Allowances
Date Particulars
Account: Purchases
Date Particulars
Account: Freight In
Date Particulars
Account: Purchase Discount
Date Particulars
Account: Purchase Returns and Allowance
Date Particulars
No.601

F DEBIT CREDIT
No.602

F DEBIT CREDIT
No.603

F DEBIT CREDIT
No.701

F DEBIT CREDIT
No.702

F DEBIT CREDIT
No.703

F DEBIT CREDIT
No.704

F DEBIT CREDIT
Account: Advertising
DEBIT
Date Particulars F
Account: Bad Debts
DEBIT
Date Particulars F
Account: Depreciation - Furniture & Equipment
DEBIT
Date Particulars F
Account: Depreciaition - Delivery Equipment
DEBIT
Date Particulars F
Account: Gas & Oil
DEBIT
Date Particulars F
11 replenished cpj 446.43
Account: Pag-ibig Premiuim Expense
DEBIT
Date Particulars F
Account: MediCare Premium Expense
DEBIT
Date Particulars F
Account: Rent Expense
DEBIT
Date Particulars F
Account: SS and EC Premium Expense
DEBIT
Date Particulars F
Account: Salaries Expense
DEBIT
Date Particulars F
Account: Supplies Expense
DEBIT
Date Particulars F
Account: Taxes and Licenses Expense
DEBIT
Date Particulars F
Account: Utilities Expense
DEBIT
Date Particulars F
Account: Repairs & Maintenance Expense
DEBIT
Date Particulars F
Account: Interest Income
DEBIT
Date Particulars F
Account: Interest Expense
DEBIT
Date Particulars F
Account: Bank Charges
DEBIT
Date Particulars F
No.801
CREDIT BALANCE
DEBIT CREDIT
No.802
CREDIT BALANCE
DEBIT CREDIT
No.803
CREDIT BALANCE
DEBIT CREDIT
No.804
CREDIT BALANCE
DEBIT CREDIT
No.805
CREDIT BALANCE
DEBIT CREDIT
446.43
No.806
CREDIT BALANCE
DEBIT CREDIT
No.807
CREDIT BALANCE
DEBIT CREDIT
No.808
CREDIT BALANCE
DEBIT CREDIT
No.809
CREDIT BALANCE
DEBIT CREDIT
No.810
CREDIT BALANCE
DEBIT CREDIT
No.811
CREDIT BALANCE
DEBIT CREDIT
No.812
CREDIT BALANCE
DEBIT CREDIT
No.813
CREDIT BALANCE
DEBIT CREDIT
No.814
CREDIT BALANCE
DEBIT CREDIT
No.901
CREDIT BALANCE
DEBIT CREDIT
No.902
CREDIT BALANCE
DEBIT CREDIT
No.903
CREDIT BALANCE
DEBIT CREDIT
DATE EXPLANATION PAYEE PCV No.
1-Jun Established Fund

June 4 Paid Repairs Nakamura 2 Auto Supply 18
June 7 Withdrawal Mabuhay, Personal 19
June 8 Paid Gas & Oil AJ's Petron Servicenter 20
Balance
11-Jun Replenishment
June 13 Supplies Expense National Book Store 21
June 17 Paid Repairs Extelcom 22
June 22 Paid Repairs Syling Brothers Inc. 23
June 28 Paid Gas & Oil AJ's Petron Servicenter 24
PETTY CASH FUND DISTRIBUTION OF PAYMENTS
REPAIRS & SUNDRY
RECEIPTS PAYMENTS GAS & OIL SUPPLIES EXPENSE
MAINTENANCE ACCOUNT NAME
2000
1,000.00 892.86 Input Tax
200.00 Mabuhay, Personal
500.00 446.43 Input Tax
2,000.00 1,700.00
300.00
1,700.00 Cash in Bank
308.00 275.00 Input Tax
452.05 403.62 Input Tax
795.30 710.10 Input Tax
350.00 312.50 Input Tax
S
SUNDRY
F AMOUNT
107.14
200.00
53.57
1,700.00
33.00
48.43
85.20
37.50

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dr cr dr cr dr cr

101 0.00 3847.50 3847.50

Income and Expense Summary 282,307.94

Mabuhay, Capital 134046.77

Mabuhay, Capital 200.00

Jun-11 Nature's Best Co. 2/10; n/60 3100 20,892.86 2,507.14

BIR VAT Payable 00039 2,058.15

172,867.65 48.21 41850.00

Salaries Expense 54,000.00

Salaries Expense 54,000.00

6 Cash in Bank 23,325.00

10 Furniture and Equipment 13,500.00

20 Accounts Payable - Wonder Care Beauty Products 3,600.00

Account: Cash in bank

Account: Petty cash fund

Account: Accounts Receivable

Account: Notes Receivable

Account: Interest Receivable

Account: Merchandise inventory

Account: Prepaid Supplies

Account: Furniture & Equipment

Account: Accumulated Depreciation - Furniture

Account: Accumulated Depreciation - Delivery Equipment

Account: Deposit for Rent

Account: Deposit Utilities

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

Account: Notes Payable

Account: SS and EC Premiums Payable

Account: Philhealth Premiums Payable

Account: Withholding Taxes Payable

Account: Interest Payable

Account: Rent Payable

Account: Creditable Income Tax Withheld

Account: VAT Payable

Account: Input Tax

Date Particulars F DEBIT

No.402 Account: Mabuhay, Personal

No.403 Account: Income and Expense summary

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE

xpense summary No.503

DEBIT CREDIT BALANCE

Account: Sales Discount

Account: Sales Returns and Allowances

Account: Purchase Discount

Account: Purchase Returns and Allowance

DEBIT CREDIT BALANCE

DEBIT CREDIT BALANCE