GENERAL JOURNAL

January 1 to December 31, 20151

DATE

ACCOUNT TITTLE

01-dic

REF

DEBIT

CREDIT

1
20000,00
45000,00

box
Bank

45000,00

bank machala

5300,00

materials inventory

4800
500

direct material
indirect material

80,00
2400,00
70000,00
280000,00
85000,00
7600,00

in-process inventory
finished goods inventory
ground
building
machinery and equipment
computer equipment

1790,00
55000,00
458590,00

providers
bank loans l / p
capital stock
p / r seat opening to December 1, 2015

03-dic

2
2331,00

banks

2331,00

bank machala

21,00

tribuitario income tax credit 1%

2100,00
252,00

sale
VAT charged
p / r sale s / f # 001-001-0000247 CIA Europe S.A. shirts 15th

03-dic

3
1200,00

cost of goods sold

1200,00

inventory of goods in process

p / r cost of products sold of the ventade
CIA invoice # 001-001-0000247 Europe S.A. shirts 15th

04-dic

4
140,00
16,80

sales
VAT charged

156,80

Bank
bank machala

156,80

p / r refund of the purchase the invoice # 001-001-0000247

04-dic

5
80,00

finished goods inventory

80,00

cost of goods sold

p / rCosto of the return of the purchase fact # 001-001-0000247

05-dic

6
435,25

materials inventory
direct material
indirect material

325
110,25
52,23

VAT paid

4,35
15,67
186,98

Withholding income tax Wing 1%

withholding of VAT 30%
Bank

186,98

bank machala

280,48

documents to pay

280,48

Megan fox
p / R purchase of materials inventory

s / factutura 001-001-000647 Miss MEGAN FOX

06-dic

7
85,68

documents to pay

85,68

Megan fox

76,50

materials inventory
direct material
indirect material

52,00
24,5
9,18

VAT paid
w / purchase of merchandise Rdevolucion
s / invoice 001-001-000647 Miss MEGAN FOX

09-dic

8
1266,30

inventory of goods in process

1266,30

direct material

41,20

indirect cost of manufacture

indirect material

41,20
1307,50

materials inventory
direct material
indirect material

1266,30
41,20

p / r order of business pasifico br

09-dic

9
2231,10

inventory of goods in process

direct material

2231,10
82,40

indirect cost of manufacture

indirect material

82,40
2313,50

materials inventory
direct material
indirect material
p / r order company Atlantico S.A.

2231,10
82,40

12-dic

10
422,10

inventory of goods in process

422,10

direct material

20,60

indirect cost of manufacture

indirect material

20,60
442,70

materials inventory
direct material
indirect material

422,10
20,60

p / r emission of ord. Req. # 059 for the O / P # 025

17-dic

11
1990,00

indirect cost of manufacture

1990,00

electric power

1990,00

box
p / r payment of the return of light makes actual cif

17-dic

12
655,00

Administrative Expenses

655,00

electric power

655,00

box
p / r payment of payroll management light

19-dic

13
54,00

indirect cost of manufacture

54,00

phone

6,48

VAT paid

60,48

Bank

60,48

bank machala

p / r of the return payment factory Phone

19-dic

14
216,00

Administrative Expenses

216,00

phone

25,92

VAT paid

241,92

Bank

241,92

bank machala

p / r of the return payment factory Phone

28-dic

15
box
tribuitario income tax credit 1%

3785,10
34,10
3410,00
409,20

sale
VAT charged
p / r sale s / f # 001-001-0000248 CIA Europe S.A. 155 shirts

28-dic

16
cost of goods sold

1240,00

finished goods inventory

p / r s cost sale / f # 001-001-0000248 CIA Europe sa 155 shirts

29-dic

17

1240,00

5116,88

production payroll
unified basic remuneration
overtime
extraordinary hours

5010
35,66
71,22
483,53

iess payable
personal contribution 9.45%

483,53
4633,35

Bank
demachala bank

4633,35

p / r payment of production nimina

29-dic

18
production payroll

1953,22

THIRTEENTH salary

426,40

fourteenth salary

265,50

Reserve fund

426,40

holidays

213,22

employer contribution

621,70

social benefits payable

905,12

THIRTEENTH loose

426,40

fourteenth salary

265,50

holidays

213,22

iess payable
employer contribution

621,70
621,70

Bank

426,40

bank machala

426,40

p / r social benefits payable

TOTAL

MANAGER

538882,36

538882,36

ACCOUNTANT

GENERAL JOURNAL:
It is the book in which are recorded, following the principles of
accounting theory and in chronological order, all operations
performed by a business daily.
To the entries made in this book are known as "seats" or "journal
entries"