Professional Documents
Culture Documents
Department of Education
Region I, Ilocos Norte
Batac Junior College
City of Batac
TRANSACTIONS
Visperas Computer Shop………………………………………………17 Transaction
Guada Marie Dental Clinic…………………………………………….11 Transaction
Wendy’s Laundry Shop………………………………..……………….15 Transaction
Abellano Internet Café………………………………………………….12 Transaction
BM Consultancy Services..……………………………………………15 Transaction
Dear Ma’am,
I would like to submit the final output which regards to our subject Empowerment
Technology and has the following reports which are the:
Journal Entries
General Ledger (Posting)
Trial Balance
The after mentioned transaction are made using Microsoft Excel and Microsoft Word.
Visperas Computer Shop
Journal Entry
July, 2015
10 Cash L1 40,000
Mortgage Payable L13 40,000
To record borrowed money
15 Cash L1 75,000
Visperas, Capital L2 75,000
To record additional investment
25 Cash L1 10,000
Accounts Receivable L7 10,000
To record collected billed on account
27 Cash L1 45,000
Service Income L8 45,000
To record service income
CASH L1
2015 P/R DEBIT 2015 P/R CREDIT
July 1 J1 ₱ 100,000 July 3 J1 ₱ 6,000
10 J1 40,000 16 J1 15,000
15 J1 75,000 17 J2 20,000
25 J2 10,000 28 J2 15,000
27 J1 45,000 29 J2 3,000
30 J2 5,000
31 J2 17,000
₱ 270,000 ₱ 81,000
₱ 189,000
VISPERAS, CAPITAL L2
July 1 J1 ₱ 100,000
7 J1 50,000
15 J1 75,000
₱ 225,000
OFFICE EQUIPMENT L3
July 2 J1 ₱ 12,000
3 J1 6,000
6 J1 10,000
7 J1 50,000
₱ 78,000
ACCOUNTS PAYABLE L4
July 2 J1 ₱ 12,000
6 J1 10,000
20 J2 10,000
₱ 32,000
ACCOUNTS RECEIVABLE L7
July 21 J2 ₱ 30,000 July 25 J2 ₱ 10,000
₱ 20,000
SERVICE INCOME L8
July 21 J2 ₱ 30,000
27 J2 45,000
₱ 75,000
Visperas Computer Shop
Trial Balance
July, 2015
2 Cash L1 50,000
Notes Payable L4 50,000
To record the borrowed money
3 Cash L1 10,000
Accounts Receivable L5 20,000
Service Income L6 30,000
To record services rendered
8 Cash L1 15,000
Service Income L6 15,000
To record services rendered
9 Cash L1 20,000
Accounts Receivable L5 20,000
To record the full payment of services
CASH L1
2016 P/R DEBIT 2016 P/R CREDIT
July 1 J1 ₱ 70,000 July 4 J1 ₱ 10,000
2 J1 50,000 5 J1 15,000
3 J1 10,000 5 J1 5,000
8 J1 15,000 7 J1 4,800
9 J2 20,000 10 J10 14,500
₱ 165,000 ₱ 49,300
₱ 115,700
NOTES PAYABLE L4
July 2 J1 ₱ 50,000
ACCOUNTS RECEIVABLE L5
July 3 J1 ₱ 20,000 July 9 J2 ₱ 20,000
SERVICE INCOME L6
July 3 J1 ₱ 30,000
8 J1 15,000
₱ 45,000
DENTAL SUPPLIES L8
July 5 J1 ₱ 30,000 July 6 J1 ₱ 1,000
₱ 29,000
ACCOUNTS PAYABLE L9
July 6 J1 ₱ 1,000 July 5 J1 ₱ 15,000
J1 ₱ 14,000
6 Cash L6 830
Service Income L4 830
To record services rendered
8 Cash L6 50,000
Wendy's Capital L7 50,000
To record additional investment
9 Cash L6 600
Laundry Supplies L5 600
To record returned supplies
22 Cash L6 1,200
Accounts Receivable L3 1,200
To record full outstanding balance
28 Cash L6 67,000
Service Income L4 67,000
To record services rendered
Wendy's Laundry Shop
Posting
February, 2019
LAUNDRY EQUIPMENT L1
2019 P/R DEBIT 2019 P/R CREDIT
Feb 1 J1 ₱ 70,000
ACCOUNTS PAYABLE L2
Feb 19 J2 ₱ 20,000 Feb 1 J1 ₱ 70,000
₱ 50,000
ACCOUNTS RECEIVABLE L3
Feb 3 J1 ₱ 1,200 Feb 22 J2 ₱ 1,200
11 J1 25,000
₱ 26,200
₱ 25,000
SERVICE INCOME L4
Feb 3 J1 ₱ 1,200
6 J1 830
11 J1 25,000
28 J2 67,000
₱ 94,030
LAUNDRY SUPPLIES L5
Feb 4 J1 ₱ 3,000 Feb 9 J1 ₱ 600
₱ 2,400
CASH L6
Feb 6 J1 ₱ 830 Feb 4 J1 ₱ 3,000
8 J1 50,000 5 J1 54,000
9 J1 600 12 J1 5,000
22 J2 1,200 15 J1 1,000
28 J2 67,000 19 J2 20,000
₱ 119,630 20 J2 10,000
₱ 21,630 26 J2 5,000
₱ 98,000
WENDY'S CAPITAL L7
Feb 20 J2 ₱ 10,000 Feb 8 J1 ₱ 50,000
₱ 40,000
ADVANCES TO EMPLOYEES L9
Feb 15 J1 ₱ 1,000 Feb 26 J2 ₱ 1,000
9 Cash L1 50,000
Service Income L6 50,000
To record service rendered
29 Cash L1 100,000
Abellano, Capital L2 100,000
To record partial payment
CASH L1
2018 P/R DEBIT 2018 P/R CREDIT
Jan 1 J1 ₱ 200,000 Jan 2 J1 ₱ 50,000
9 J1 50,000 4 J1 2,000
29 J2 100,000 15 J1 10,000
₱ 350,000 16 J1 20,000
₱ 254,500 24 J1 2,000
25 J1 5,000
26 J2 5,000
31 J2 1,500
₱ 95,500
ABELLANO, CAPITAL L2
Jan 1 J1 ₱ 200,000
29 J2 100,000
₱ 300,000
INTERNET EQUIPMENT L3
Jan 2 J1 ₱ 50,000
3 J1 10,000
₱ 60,000
ACCOUNTS PAYABLE L4
Jan 26 J2 ₱ 5,000 Jan 3 J1 ₱ 10,000
₱ 5,000
INTERNET SUPPLIES L5
Jan 4 ₱ 2,000
SERVICE INCOME L6
Jan 9 J1 ₱ 50,000
COMMUNICATION EXPENSE L8
Jan 16 J1 ₱ 20,000
UTILITIES EXPENSE L9
Jan 24 J1 ₱ 2,000
13 Cash L1 25,000
Unearned Service Income L11 25,000
To record services rendered
CASH L1
2018 P/R DEBIT 2018 P/R CREDIT
June 1 J1 ₱ 300,000 June 2 J1 ₱ 20,000
12 J2 100,000 3 J1 3,000
13 J2 25,000 5 J1 3,500
₱ 425,000 7 J1 2,500
₱ 251,000 8 J2 40,000
9 J2 30,000
10 J2 50,000
14 J2 7,500
15 J2 17,500
₱ 174,000
OFFICE EQUIPMENT L2
June 1 J1 ₱ 25,000
9 J2 60,000
₱ 85,000
BM, CAPITAL L4
June 10 J2 ₱ 50,000 June 1 J1 ₱ 340,000
6 J1 9,000
₱ 349,000
₱ 299,000
OFFICE SUPPLIES L6
June 3 J1 ₱ 12,000
ACCOUNTS RECEIVABLE L7
June 4 J1 ₱ 30,000
SERVICE INCOME L8
June 4 J1 ₱ 30,000
11 J2 50,000
₱ 80,000