General Ledger

Problem 1
Cash Capital
Date Debit Credit Date Debit Credit
1 ₱100,000.00 1 ₱100,000.00
2 ₱7,000.00
8 ₱2,000.00

14 ₱5,000.00
18 ₱12,000.00

26 ₱10,000.00
₱20,000.00
30

Inventory
Furniture
Date Debit Credit
Date Debit Credit
8 ₱3,000.00
2 ₱7,000.00

Accounts Payable Accounts Receivable

Date Debit Credit Date Debit Credit

8 ₱1,000.00 14 ₱12,000.00

26 ₱10,000.00

Sales
Date Debit Credit Drawing
14 ₱17,000.00 Date Debit Credit
18 ₱12,000.00

Salaries Expense
Date Debit Credit
30 ₱2,000.00