MACPROG

GENERAL COLUMNAR JOURNAL
Date
Particulars
1-Jan Beginning Balances
5-Jan Asian Appliance Co.
15-Jan Maxim restaurant
17-Jan Zoom Appliance Co.
31-Jan Paul Rojas- Share issued
31-Jan Adjustments:
Supplies Used
VAT Payable
Depreciation Expense
SS Premium Expense
Communication Expense
Utilities Expense
TOTALS
Reference
CRS-07
CM-101
CM-008
OR-1018
Cash
Cash- 111
105,850.00
1,650.00
100,000.00
JV-1/1
JV-1/2
JV-1/3
JV-1/4
JV-1/5
JV-1/6
207,500.00
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Accounts
Date
Sold to
Invoice
Number
Receivable
AR-112
TOTALS
SALES JOURNAL
Invoice
Accounts
Receivable
Date
Sold to
Number
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
12 Months Sales Totals Summary
Accounts
Receivable
AR-112
117,385.00
Merchandise
Inventory
MI-113
465,500.00
Prepaid
Expense
PE-114
6,000.00
VAT
Input Tax
VAT-115
Furniture &
Equipment
FE-121
50,000.00
(150.00)
(1,100.00)
(90.00)
(2,000.00)
(24,850.00)
116,285.00
465,500.00
4,000.00
(25,090.00)
50,000.00
VAT
Output
VAT-215
Cash Sales
VAT
Sales
Sales-411
Cash Sales
Output
VAT-215
Cash Sales
VAT
Output
Sales
Sales-411
Cash Sales
Sales
Cash Sales
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales-411
Cash Sales
Sales
Sales-411
Cash Sales
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Accum. Dep.
Fur.& equipt.
ADFE-122
5,000.00
Delivery
Equipment
DE-123
350,000.00
Accum. Dep.
Del. & Equipt.
ADDE-124
35,000.00
Accounts
Payable
AP_211
228,600.00
Sundry
Payable
SP-212
2,650.00
(990.00)
1,167.00
2,917.00
978.00
1,022.00
6,167.00
350,000.00
37,917.00
227,610.00
4,650.00
VAT
Output
VAT-215
VAT
Sales
Sales-411
-
Output
VAT-215
VAT
Output
Sales
Sales-411
-
Sales
VAT-215
VAT
Output
VAT-215
Sales-411
-
Sales
Sales-411
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
SS Premium
Payable
SSP- 213
2,625.00
With/Tax
Payable
WT-214
1,030.00
VAT
Output Tax
VAT-215
VAT
Payable
VP-216
4,800.00
Loan
Payable-PNB
LP-221
200,000.00
(100.00)
(33,200.00)
8,350.00
(33,300.00)
13,150.00
2,700.00
5,325.00
1,030.00
200,000.00
VAT
Output
VAT-215
Cash Sales
VAT
Sales
Sales-411
Cash Sales
Output
VAT-215
Cash Sales
VAT
Output
Sales
Sales-411
Cash Sales
Sales
Cash Sales
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales-411
Cash Sales
Sales
Sales-411
Cash Sales
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Capital
Stock
CS-311
500,000.00
Retained
Earnings
RE-312
115,030.00
Sales Ret.
& Allow.
SRA-412
Purch. Ret.
& Allow.
PRA-513
SS Premium
Expense
SS-612
1,500.00
1,000.00
900.00
100,000.00
2,700.00
600,000.00
115,030.00
1,000.00
2,400.00
2,700.00
VAT
Output
VAT-215
-
VAT
Output
VAT-215
-
VAT
Output
VAT-215
-
VAT
Output
VAT-215
VAT
Output
VAT-215
-
VAT
Output
VAT-215
-
VAT
Output
VAT-215
-
VAT
Output
VAT-215
-
VAT
Output
VAT-215
-
VAT
Output
VAT-215
-
VAT
Output
VAT-215
-
Comm,
Expense
CE-614
Supplies
Expense
SE-617
Utilities
Expense
UE-619
Depreciation
Expense
DEP-621
2,000.00
4,084.00
978.00
1,022.00
978.00
2,000.00
1,022.00
4,084.00
Sales
Sales-411
Sales
Sales-411
Sales
Sales-411
#REF!
#VALUE!
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Cash Sales
#REF!
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VAT
Output
VAT-215
#REF!
#REF!
#REF!
VAT
Sales
Sales-411
Sales
Sales
Sales-411
Cash Sales
#REF!
#REF!
Sales
Sales
Sales-411
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-
Output
VAT-215
#REF!
#REF!
Sales
#REF!
VAT
Output
Sales-411
Sales
Sales-411
Sales-411
-
#REF!
#REF!
Sales
Sales-411
Sales-411
#REF!
#VALUE!
#VALUE!
#VALUE!
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Cash Sales
Cash Sales
VAT-215
#REF!
#REF!
Sales
Sales-411
#REF!
VAT
Output
VAT-215
#REF!
#REF!
Sales
Sales-411
Sales
Sales-411
-
Cash Sales
#REF!
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#REF!
#REF!
#REF!
Sales
Sales-411
#REF!
VAT
Output
VAT-215
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Sales
Sales-411
#REF!
Sales
Sales-411
-
Cash Sales
#REF!
#REF!
Sales
Sales-411
#REF!
#VALUE!
#REF!
VAT
Output
VAT-215
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Sales
Sales-411
#REF!
Sales
Sales-411
-
Cash Sales
#REF!
#REF!
Sales
Sales-411
#REF!
#VALUE!
#VALUE!
#REF!
VAT
Output
VAT-215
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Sales
Sales-411
#REF!
Sales
Sales-411
-
Cash Sales
#REF!
#REF!
Sales
Sales-411
#REF!
#VALUE!
#VALUE!
#VALUE!
#REF!
VAT
Output
VAT-215
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Sales
Sales-411
#REF!
Sales
Sales-411
-
Cash Sales
#REF!
#REF!
Sales
Sales-411
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#REF!
VAT
Output
VAT-215
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Sales
Sales-411
#REF!
Sales
Sales-411
-
Cash Sales
#REF!
#REF!
Sales
Sales-411
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#REF!
VAT
Output
VAT-215
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Sales
Sales-411
#REF!
Sales
Sales-411
-
Cash Sales
#REF!
#REF!
Sales
Sales-411
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#REF!
VAT
Output
VAT-215
#REF!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#REF!
#REF!
#REF!
Cash Sales
Cash Sales
Cash Sales
Cash Sales
Cash Sales
Cash Sales
Cash Sales
Cash Sales
Cash Sales
Cash Sales
Cash Sales
CASH PAYMENTS JOURNAL
Date
Account Debited
2-Jan Furniture and Equipment
3-Jan Cash Purchases
5-Jan Kolin Sales Company
8-Jan Abenson sales Co.
10-Jan Freight In- Kargo Forwarders
12-Jan Sundry Payable- Meralco
14-Jan SS Premium Payable
15-Jan Salary Expense- Jan 1-15
17-Jan Withholding Tax Payable- BIR
18-Jan Panasonic sales Co.
19-Jan Tax Expense
20-Jan Delivery Expense
22-Jan Advertising-'Daily News, Inc.
24-Jan Miscellaneous Expenses
25-Jan Cash Purchases
25-Jan VAT Payable- BIR
27-Jan Rent Expense
29-Jan Sundry Payable
30-Jan Salary Expense- Jan. 16-31
31-Jan Interest Expense- PNB
TOTALS
Check
Number
126011
126012
126013
126014
126015
126016
126017
126018
126019
126020
126021
126022
126023
126024
126025
126026
126027
126028
126029
126030
Cash
Credit
Cash- 111
45,000.00
44,440.00
33,810.00
25,000.00
1,250.00
1,850.00
2,625.00
22,500.00
1,030.00
39,347.00
3,255.00
2,150.00
1,500.00
1,025.00
44,000.00
4,800.00
3,000.00
800.00
20,100.00
3,000.00
300,482.00
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Accounts
Date
Sold to
Invoice
Number
Receivable
AR-112
TOTALS
SALES JOURNAL
Invoice
Accounts
Receivable
Date
Sold to
Number
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
Purchase
Discount
SD- 413
A.P.
Debit
AP- 211
Cash
Purchases
Furniture &
Equipment
FE-121
45,000.00
Delivery
Equipment
DE-123
44,440.00
690.00
34,500.00
25,000.00
803.00
40,150.00
44,000.00
1,493.00
99,650.00
88,440.00
45,000.00
VAT
Output
VAT-215
Cash Sales
VAT
Sales
Sales-411
VAT
Output
VAT-215
Cash Sales
VAT
Output
VAT-215
Cash Sales
VAT
Output
Sales
Sales-411
Cash Sales
Sales
Output
VAT-215
-
VAT
Output
Cash Sales
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales-411
Cash Sales
Sales
Sales-411
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Sundry
Payable
SP-212
SS Premium
Payable
SSP- 213
With/Tax
Payable
WT-214
VAT
Payable
VP-216
Loan
Payable-PNB
LP-221
1,850.00
2,625.00
1,030.00
4,800.00
800.00
2,650.00
(1,350.00)
(1,050.00)
1,275.00
(20.00)
4,800.00
Sales
Sales-411
VAT
Output
VAT-215
Cash Sales
-
VAT
Sales
Sales-411
Cash Sales
Sales
Sales-411
Output
VAT-215
Cash Sales
-
Sales
VAT
Output
Sales
Sales-411
Cash Sales
Sales
Sales-411
Cash Sales
VAT-215
Sales
Sales-411
Cash Sales
VAT
Output
VAT-215
Sales-411
Cash Sales
Sales
Sales-411
Cash Sales
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
Freight
In
FI-512
Salary
Expense
SAL-611
SS Premium
Expense
SS-612
Advertising
Expense
CE-613
Comm,
Expense
CE-614
1,250.00
22,500.00
1,500.00
22,500.00
1,250.00
45,000.00
1,500.00
VAT
Output
VAT-215
VAT
Sales
Sales-411
VAT
Output
VAT-215
Cash Sales
VAT
Sales
Sales-411
-
Output
VAT-215
VAT
Output
Sales
Sales-411
Cash Sales
Sales
Output
VAT-215
VAT
Output
Sales
Sales-411
-
Sales
VAT-215
VAT
Output
VAT-215
Sales-411
Cash Sales
Sales
Sales-411
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales-411
-
Sales
Sales-411
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Delivery
Expense
DEL-615
Rent
Expense
RE-616
Supplies
Expense
SE-617
Tax
Expense
TE-618
Utilities
Expense
UE-619
3,255.00
2,150.00
3,000.00
2,150.00
3,000.00
3,255.00
VAT
Output
VAT-215
Cash Sales
VAT
Sales
Sales-411
VAT
Output
VAT-215
Cash Sales
VAT
Output
VAT-215
Cash Sales
VAT
Output
Sales
Sales-411
Cash Sales
Sales
Output
VAT-215
-
VAT
Output
Cash Sales
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales-411
Cash Sales
Sales
Sales-411
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
-
VAT
Output
VAT-215
-
Misc.
Expense
ME-620
Interest
Expense
IE-618
1,025.00
3,000.00
1,025.00
3,000.00
Sales
Sales-411
VAT
Output
VAT-215
Cash Sales
-
VAT
Sales
Sales-411
-
Sales
Sales-411
Output
VAT-215
Cash Sales
-
Sales
VAT
Output
Sales
Sales-411
-
Sales
Sales-411
Cash Sales
VAT-215
Sales
Sales-411
Cash Sales
VAT
Output
VAT-215
Sales-411
-
Sales
Sales-411
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
Sales
Sales-411
Cash Sales
-
VAT
Output
VAT-215
Sales
Sales-411
-
PURCHASE JOURNAL
Date
Account Credited
3-Jan Alice Villanueva
5-Jan Minerva Davao
8-Jan Victoria Marcos
10-Jan Manuel Santos
11-Jan Maxim Restaurant
12-Jan Antonio Talabis
15-Jan William Cleofas
24-Jan Estela Avila
30-Jan Nard's Videoke
TOTALS
O.R./C.I.
Number
1011
10102
1012
1013
1014
1015
10105
1016
10108
1017
Cash
Debit
Cash- 111
33,516.00
13,200.00
20,000.00
16,170.00
15,000.00
53,900.00
22,000.00
44,680.00
16,500.00
33,418.00
268,384.00
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Accounts
Date
Sold to
Invoice
Number
Receivable
AR-112
TOTALS
SALES JOURNAL
Invoice
Accounts
Receivable
Date
Sold to
Number
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
Sales
Discount
SD- 413
684.00
A.R.
Credit
AR-112
34,200.00
Cash
Sales
13,200.00
330.00
1,100.00
20,000.00
16,500.00
15,000.00
55,000.00
22,000.00
1,320.00
46,000.00
16,500.00
682.00
34,100.00
4,116.00
220,800.00
51,700.00
VAT
Output
VAT-215
Cash Sales
VAT
Sales
Sales-411
-
Output
VAT-215
Cash Sales
VAT
Output
Sales
Sales-411
-
Sales
Cash Sales
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales-411
-
Sales
Sales-411
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
PURCHASE JOURNAL
Date
Purchased From
3-Jan Asian Appliance Co.
8-Jan Panasonic Sales Co.
13-Jan Zoom Appliance Company
20-Jan Manila Appliance Center
25-Jan Joy Appliance, Inc.
30-Jan Sony Sales Company
TOTALS
Accounts
Payable
AP-211
Invoice
Number
20204
12303
42365
10445
50011
33813
40,150.00
31,900.00
46,200.00
69,300.00
187,550.00
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Accounts
Date
Sold to
Invoice
Number
Receivable
AR-112
TOTALS
SALES JOURNAL
Invoice
Accounts
Receivable
Date
Sold to
Number
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
Cash Sales
Purchases
44,440.00
44,000.00
88,440.00
VAT
Input
VAT-115
4,040.00
3,650.00
2,900.00
4,200.00
4,000.00
6,300.00
-
Purchases
Purch-511
40,400.00
36,500.00
29,000.00
42,000.00
40,000.00
63,000.00
-
25,090.00
250,900.00
VAT
Output
VAT-215
Cash Sales
VAT
Sales
Sales-411
-
Output
VAT-215
Cash Sales
VAT
Output
Sales
Sales-411
-
Sales
Cash Sales
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales-411
-
Sales
Sales-411
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
SALES JOURNAL
Date
Sold to
2-Jan Antonio Talabis
5-Jan Minerva Davao
11-Jan Maxim Restaurant
15-Jan William Cleofas
18-Jan Bernardo Justo
21-Jan Nard's Videoke
24-Jan Estela Avila
27-Jan Carlos Zapanta
30-Jan Junito Maquinay
TOTALS
Invoice
Number
10101
10102
10103
10104
10105
10106
10107
10108
10109
10110
Accounts
Receivable
AR-112
55,000.00
66,000.00
49,500.00
38,500.00
34,100.00
44,000.00
27,500.00
314,600.00
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Accounts
Date
Sold to
Invoice
Number
Receivable
AR-112
TOTALS
SALES JOURNAL
Invoice
Accounts
Receivable
Date
Sold to
Number
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
SALES JOURNAL
Date
Sold to
Invoice
Number
Accounts
Receivable
AR-112
TOTALS
Cash Sales
13,200.00
22,000.00
16,500.00
51,700.00
VAT
Output
VAT-215
5,000.00
1,200.00
6,000.00
4,500.00
2,000.00
3,500.00
3,100.00
1,500.00
4,000.00
2,500.00
-
Sales
Sales-411
50,000.00
12,000.00
60,000.00
45,000.00
20,000.00
35,000.00
31,000.00
15,000.00
40,000.00
25,000.00
-
33,300.00
333,000.00
VAT
Output
VAT-215
Cash Sales
VAT
Sales
Sales-411
-
Output
VAT-215
Cash Sales
VAT
Output
Sales
Sales-411
-
Sales
Cash Sales
VAT-215
Cash Sales
VAT
Output
VAT-215
Sales-411
-
Sales
Sales-411
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
Cash Sales
VAT
Output
VAT-215
Sales
Sales-411
-
ABC APPLIANCE, INC.

TRIAL BALANCE
July 25, 2016
AN
111
112
113
114
115
121
122
123
124
211
212
213
214
215
216
221
311
312
411
412
413
511
512
513
514
611
612
613
614
615
616
617
618
619
620
621
711
ACCOUNT NAME
Cash
Accounts Receivable
Merchandise Inventory
Prepaid Expenses
VAT Input Tax
Furniture & Equipment
Accum. Dep'rn- Furniture & Equipment
Delivery Equipment
Accum. Dep'rn- Delivery Equipment
Accounts Payable
Sundry Payable
SS Premium Payable
Withholding Tax Payable
VAT Output Tax
VAT Payable
Loan Payable- PNB
Capital Stock
Retained Earnings
Sales
Sales returns & Allowances
Sales Discounts
Purchases
Freight In
Purchases Returns & Allowances
Purchase Discounts
Salary Expense
SS Premium Expense
Advertising Expense
Delivery Expense
Rent Expense
Supplies Expense
Tax Expense
Utilities expense
Miscellaneous Expense
Interest Expense
TOTALS
DEBIT
114,518.00
102,985.00
465,500.00
95,000.00
350,000.00
4,116.00
250,900.00
1,250.00
45,000.00
1,500.00
2,150.00
3,000.00
3,255.00
1,025.00
3,000.00
ABC APPLIANCE, INC.

BALANCE SHEET
July 25, 2016
ASSETS
CURRENT ASSETS:
Cash
Accounts Receivable
Merchandise Inventory
Prepaid Expenses
VAT Input Tax
PROPERTY AND EQUIPMENT:
Furniture & Equipment
Accum. Dep'rn- Furniture & Equipment
Delivery Equipment
Accum. Dep'rn- Delivery Equipment
114,518.00
TOTAL ASSETS
LIABILITIES AND STOCKHOLDER'S EQUITY
CURRENT LIABILITIES:
Accounts Payable
Sundry Payable
SS Premium Payable
Withholding Tax Payable
VAT Output Tax
VAT Payable
Loan Payable- PNB
LONG-TERM LIABILITY:
Loan Payable- PNB
STOCKHOLDER'S EQUITY
Capital Stock
Retained Earnings
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY
ABC APPLIANCE, INC.

INCOME STATEMENT
July 25, 2016
REVENUE:
Sales
Sales returns & Allowances
Sales Discounts
COST OF SALES:
Merchandise Inventory- Jan. 1
Purchases
Freight In
Purchases Returns & Allowances
Purchase Discounts
Total Goods Available For Sale
Merchandise Inventory- Dec. 31
GROSS MARGIN ON SALES
OPERATING EXPENSES:
Salary Expense
SS Premium Expense
Advertising Expense
Delivery Expense
Rent Expense
Supplies Expense
Tax Expense
Utilities expense
Miscellaneous Expense
NET OPERATING INCOME
FINANCIAL EXPENSE
Interest Expense
NET INCOME
ABC APPLIANCE, INC.

STATEMENT OF CASH FLOWS
July 25, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income
Add: Depreciation
Dec. (Inc.) in Accounting Receivable
Dec. (Inc.) in Merchandising Inventory
Dec. (Inc.) in Prepaid Expenses
Dec. (Inc.) in VAT Input Tax
Inc. (Dec.) in Accounts Payable
Inc. (Dec.) in Sundry Payable
Inc. (Dec.) in SS Premium Payable
Inc. (Dec.) in Withholding Tax Payable
Inc. (Dec.) in VAT Output Tax
Inc. (Dec.) in VAT Payable
Net Cash Provided by Operating Activites
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase (Sale) of Fruniture and Equipment
Purchase (Sale) of Delivery Equipment
Net Cash Flows from Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES:
Inc. (Dec.) in Loan Payable- PNB
Inc. (Dec.) in Capital Stock
Payment of Dividends
Net Cash Flows from Financing Activities

INCREASE (DECREASE) IN CASH
CASH BALANCE, BEGINNING
CASH BALANCE, ENDING
CREDIT
1,050.00
195,200.00
-
1,493.00
114,518.00
114,518.00
DER'S EQUITY

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GENERAL COLUMNAR JOURNAL

CASH PAYMENTS JOURNAL

ABC APPLIANCE, INC.

ABC APPLIANCE, INC.

ABC APPLIANCE, INC.

ABC APPLIANCE, INC.

Net Cash Flows from Financing Activities

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