General Ledger

PAPER TRAIL OFFICE SUPPLIES S.
A
GENERAL LEDGER
OCTOBER 01 TO DECEMBER 31, 2015
ACCOUNT: BANK
DATE
October, 1
DETAIL
REFERENCE
To register its initial situation
1
$
To register Purchased to Mega Office
October, 5
2
Supply.
October, 31 To register Payroll and table of provisions.
5
TOTAL
DEBIT
12.000,00
CREDIT
$
12.000,00
BALANCE
$ 12.000,00
4.715,28
7.284,72
$ 12.967,00
(5.682,28)
(5.682,28)
17.682,28
PAPER TRAIL OFFICE SUPPLIES S.A

GENERAL LEDGER
ACCOUNT: Accounts receivable

DATE
DETAIL
REFERENCE
October, 1
TOTAL
DEBIT
$
2.000,00
2.000,00
BALANCE
CREDIT
$
2.000,00
2.000,00

GENERAL LEDGER
ACCOUNT: Provision for uncollectible accounts

DATE
DETAIL
REFERENCE
October, 1
TOTAL
DEBIT
$
BALANCE
CREDIT
20,00
20,00
20,00
20,00

GENERAL LEDGER
ACCOUNT: Merchandise Inventory

DATE
DETAIL
REFERENCE
October, 1
TOTAL
DEBIT
$
2.000,00
2.000,00
BALANCE
CREDIT
$
2.000,00
2.000,00

GENERAL LEDGER
ACCOUNT: Lands
DATE
DETAIL
REFERENCE
October, 1
TOTAL
DEBIT
$
BALANCE
CREDIT
10.000,00
10.000,00
10.000,00
10.000,00

GENERAL LEDGER
ACCOUNT: Buildings
DATE
DETAIL
REFERENCE
October, 1
TOTAL
DEBIT
$
BALANCE
CREDIT
20.000,00
20.000,00
20.000,00
20.000,00

GENERAL LEDGER
ACCOUNT: Computing Equipment

DATE
DETAIL
REFERENCE
October, 1
TOTAL
DEBIT
$
2.800,00
2.800,00
BALANCE
CREDIT
$
2.800,00
2.800,00

GENERAL LEDGER
ACCOUNT: Office Formiture

DATE
DETAIL
REFERENCE
October, 1
TOTAL
DEBIT
$
1.000,00
1.000,00
BALANCE
CREDIT
$
1.000,00
1.000,00

GENERAL LEDGER
ACCOUNT: Vehicle
DATE
DETAIL
REFERENCE
October, 1
DEBIT
$
TOTAL
BALANCE
CREDIT
22.000,00
22.000,00
22.000,00
22.000,00

GENERAL LEDGER
ACCOUNT: Accumulated Depreciation

DATE
DETAIL
REFERENCE
October, 1
December, 19
To register anual Depreciation of PPy E.
TOTAL
DEBIT
$
7.000,00
7.000,00
BALANCE
CREDIT
$
7.000,00
6.200,00
800,00
6.200,00
800,00

GENERAL LEDGER
ACCOUNT: Accounts Payable (Providers)

DATE
October, 1
DETAIL
REFERENCE
DEBIT
TOTAL
BALANCE
CREDIT
8.500,00
8.500,00
8.500,00
8.500,00

GENERAL LEDGER
ACCOUNT: Payrolls Payable

DATE
October, 1
DETAIL
TOTAL
REFERENCE
DEBIT
BALANCE
CREDIT
1.000,00
1.000,00
1.000,00
1.000,00

GENERAL LEDGER
ACCOUNT: IESS Payable

DATE
October, 1
DETAIL
REFERENCE
DEBIT
TOTAL
BALANCE
CREDIT
600,00
600,00
600,00
600,00

GENERAL LEDGER
ACCOUNT: Commissions Payable

DATE
October, 1
DETAIL
TOTAL
REFERENCE
DEBIT
BALANCE
CREDIT
500,00
500,00
500,00
500,00

GENERAL LEDGER
ACCOUNT: Income tax Payable

DATE
October, 1
DETAIL
REFERENCE
DEBIT
TOTAL
BALANCE
CREDIT
$
3.500,00
3.500,00
3.500,00
3.500,00

GENERAL LEDGER
ACCOUNT:Bank Loan
DATE
DETAIL
REFERENCE
DEBIT
BALANCE
CREDIT
October, 1
November, 10
To register payment the first share of Bank Loan.
833,33
9.166,67
December,10
To register payment the second share of Bank Loan.
833,33
8.333,34
8.333,34
TOTAL
1.666,66
10.000,00
10.000,00
10.000,00

GENERAL LEDGER
ACCOUNT: Capital
DATE
October, 1
DETAIL
REFERENCE
DEBIT
TOTAL
BALANCE
CREDIT
38.680,00
38.680,00
38.680,00
38.680,00

GENERAL LEDGER
ACCOUNT: Legal Reserve

DATE
October, 1
DETAIL
TOTAL
REFERENCE
DEBIT
BALANCE
CREDIT
2.000,00
2.000,00
2.000,00
2.000,00

GENERAL LEDGER
ACCOUNT: Retained earnings

DATE
DETAIL
REFERENCE
October, 1
December, 21
To register distributed of the retained earnings.
10
DEBIT
$
TOTAL
BALANCE
CREDIT
5.600,00
5.600,00 $
8.000,00
8.000,00
8.000,00
2.400,00
2.400,00

GENERAL LEDGER
ACCOUNT: PURCHASE
DATE
October, 5
DETAIL
To register Purchased to Mega Office Supply.
TOTAL
REFERENCE
2
DEBIT
$
BALANCE
CREDIT
4.248,00
4.248,00
4.248,00
4.248,00

GENERAL LEDGER
ACCOUNT: VAT CHARGED

DATE
DETAIL
REFERENCE
October, 18
To register Salled to Juan Prez
October, 28
To register selled to Company RAMIREZ S.A
TOTAL
DEBIT
$
$
BALANCE
CREDIT
117,86
117,86
5,04
122,90
122,90
122,90

GENERAL LEDGER
ACCOUNT: OBLIGATIONS WITH THE TAX ADMINISTRATION

DATE
DETAIL
REFERENCE
DEBIT
BALANCE
CREDIT
October, 5
October, 18
9,82
32,66
October, 28
0,42
32,24
32,24
TOTAL
10,24 $
42,48
42,48
42,48

GENERAL LEDGER
ACCOUNT: CASH
DATE
DETAIL
REFERENCE
DEBIT
BALANCE
CREDIT
October, 1
8.000,00
8.000,00
October, 18
654,11
8.654,11
October, 28
46,62
8.700,73
November, 10
950,00
7.750,73
November, 22
To register payment of Advertising of the company.
800,00
6.950,73
December,10
940,27
6.010,46
December, 21
To register distributed of the retained earnings.
10
5.600,00
410,46
December, 27
To register payment the Basic Services for the month of

October and November
11
300,00
110,46
110,46
TOTAL
8.700,73
8.590,27

GENERAL LEDGER
ACCOUNT: BILL OF EXCHANGE

DATE
October, 18
DETAIL
TOTAL
REFERENCE
DEBIT
BALANCE
CREDIT
436,07
436,07
436,07
436,07

GENERAL LEDGER
ACCOUNT: SALE
DATE
DETAIL
REFERENCE
DEBIT
BALANCE
CREDIT
October, 18
982,14
October, 28
42,00
TOTAL
- $
1.024,14
982,14
1.024,14
1.024,14

GENERAL LEDGER
ACCOUNT: PRODUCTION PAYROLL

DATE
October, 31
DETAIL
To register Payroll and table of provisions.
TOTAL
REFERENCE
DEBIT
BALANCE
CREDIT
4.452,84
4.452,84
4.452,84
4.452,84

GENERAL LEDGER
ACCOUNT: SOCIAL BENEFITS PAYABLE

DATE
October, 31
DETAIL
REFERENCE
To register Payroll and table of provisions.
DEBIT
TOTAL
BALANCE
CREDIT
8.514,16
8.514,16
8.514,16
8.514,16

GENERAL LEDGER
ACCOUNT: INTEREST
DATE
DETAIL
REFERENCE
DEBIT
November, 10
116,67
December,10
106,94
TOTAL
223,61
BALANCE
CREDIT
116,67
223,61
223,61

GENERAL LEDGER
ACCOUNT: ADVERTISING
DATE
November, 22
DETAIL
REFERENCE
DEBIT
To register payment of Advertising of the company.
TOTAL
BALANCE
CREDIT
800,00
800,00
800,00
800,00

GENERAL LEDGER
ACCOUNT: VAT PAID

DATE
October, 5
DETAIL
TOTAL
REFERENCE
DEBIT
BALANCE
CREDIT
509,76
509,76
509,76
509,76
MANAGER
ACCOUNTANT
GENERAL LEDGER
ACCOUNT: DEPRECIATION OF PPyE

DATE
December, 19
DETAIL
REFERENCE
To register anual Depreciation of PPy E.
DEBIT
TOTAL
BALANCE
CREDIT
6.200,00
6.200,00
6.200,00
6.200,00

GENERAL LEDGER
ACCOUNT: BASIC SERVICES

DATE
December, 27
DETAIL
To register payment the Basic Services for the
month of October and November
TOTAL
MANAGER
REFERENCE
DEBIT
11
BALANCE
CREDIT
300,00
300,00
ACCOUNTANT
300,00
300,00

General Ledger

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General Ledger

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PAPER TRAIL OFFICE SUPPLIES S.

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Accounts receivable

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Provision for uncollectible accounts

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Merchandise Inventory

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Computing Equipment

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Office Formiture

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Accumulated Depreciation

To register its initial situation

To register anual Depreciation of PPy E.

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Accounts Payable (Providers)

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Payrolls Payable

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: IESS Payable

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Commissions Payable

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Income tax Payable

To register its initial situation

PAPER TRAIL OFFICE SUPPLIES S.A

To register its initial situation

To register payment the first share of Bank Loan.

To register payment the second share of Bank Loan.

PAPER TRAIL OFFICE SUPPLIES S.A

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Legal Reserve

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: Retained earnings

To register its initial situation

To register distributed of the retained earnings.

PAPER TRAIL OFFICE SUPPLIES S.A

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: VAT CHARGED

To register Salled to Juan Prez

To register selled to Company RAMIREZ S.A

PAPER TRAIL OFFICE SUPPLIES S.A

ACCOUNT: OBLIGATIONS WITH THE TAX ADMINISTRATION

To register Purchased to Mega Office Supply.

To register Salled to Juan Prez

To register selled to Company RAMIREZ S.A

PAPER TRAIL OFFICE SUPPLIES S.A

To register its initial situation

To register Salled to Juan Prez

To register selled to Company RAMIREZ S.A

To register payment the first share of Bank Loan.

To register payment of Advertising of the company.