Date Account Title Account Title 1 Debit Credit

1/1/2020 Cash ₱ 500,000.00

Mr. Blank, Capital ₱ 500,000.00

Furniture and Fixtures ₱ 240,000.00

Cash ₱ 240,000.00

1/2/2020 Equipment ₱ 60,000.00

Cash ₱ 30,000.00
Accounts Payable ₱ 30,000.00

1/3/2020 Supplies ₱ 15,750.00

Account Payable ₱ 15,750.00

03/16/2020 Accounts Payable ₱ 15,750.00

Cash ₱ 15,435.00
Interest Income ₱ 315.00

1/4/2020 Cash ₱ 2,500.00

Service Revenue ₱ 2,500.00

1/5/2020 Accounts Payable ₱ 30,000.00

Cash ₱ 30,000.00

1/6/2020 Account Recievable ₱ 10,500.00

Service Revenue ₱ 10,500.00

1/7/2020 Cash ₱ 320,000.00

Mr. Blank, Capital ₱ 320,000.00

1/8/2020 Salaries Expense ₱ 8,500.00

Rent Expense ₱ 3,500.00
Cash ₱ 12,000.00

1/9/2020 Cash ₱ 12,750.00

Unearned Revenue ₱ 12,750.00

1/10/2020 Unearned Revenue ₱ 12,750.00

Service Revenue ₱ 12,750.00

Utilties Expense ₱ 6,940.00

Cash ₱ 6,940.00

1/11/2020 Office Supplies ₱ 5,000.00

Equipment ₱ 15,000.00
 Cash ₱ 20,000.00

1/12/2020 Withdrawal ₱ 150,000.00

Cash ₱ 150,000.00
ACCOUNTS REF. NO. NORMAL BALANCE
Cash 101 DR
Accounts Receivable 102 DR
Supplies 103 DR
Furnitures 104 DR
Equipment 105 DR
Accounts Payable 201 CR
Unearned Revenue 202 CR
Capital 301 CR
Drawing 302 DR
Service Revenue 401 CR
Rent Expense 501 DR
Salaries Expense 502 DR
Utilities Expense 503 DR
Supplies Expense 504 DR
Depreciation Expense - Equipment 505 DR
Accumulated Depreciation - Equipment 204 CR
Depreciation Expense- Furniture 506 DR
Accumulated Depreciation- Furniture 202 CR
STATED IN CLASSIFICATION CLASSIFICATION 2 CLASSIFICATION 3
Balance Sheet Asset Current Asset Regular Account
Balance Sheet Asset Current Asset Regular Account
Balance Sheet Asset Current Asset Regular Account
Balance Sheet Asset Non-Current Asset Regular Account
Balance Sheet Asset Non-Current Asset Regular Account
Balance Sheet Liability Current Liability Regular Account
Balance Sheet Liability Current Liability Regular Account
Balance Sheet Equity Equity Regular Account
Balance Sheet Equity Equity Regular Account
Income Statement Revenue Revenue Regular Account
Income Statement Expense Expense Regular Account
Income Statement Expense Expense Regular Account
Income Statement Expense Expense Regular Account
Income Statement Expense Expense Regular Account
Income Statement Expense Expense Regular Account
Balance Sheet Asset Contra Asset Contra Account
Income Statement Expense Expense Regular Account
Balance Sheet Asset Contra Asset Contra Account
CLASSIFICATIONS ORDER
Asset 1
Liability 2
Equity 3
Revenue 4
Expense 5
DATE ORDER NORMAL BALANCE PARTICULAR
1/1/2020 Err:504 DR Cash
Err:504 CR Capital
Err:504 DR Furnitures
Err:504 DR Cash
2/1/2020 Err:504 DR Equipment
Err:504 DR Cash
Err:504 CR Accounts Payable
2/27/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
3/1/2020 Err:504 DR Supplies
Err:504 CR Accounts Payable
3/16/2020 Err:504 CR Accounts Payable
Err:504 DR Cash
3/28/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
4/1/2020 Err:504 DR Cash
Err:504 CR Service Revenue
4/28/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
5/1/2020 Err:504 CR Accounts Payable
Err:504 DR Cash
5/28/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
6/1/2020 Err:504 DR Accounts Receivable
Err:504 CR Service Revenue
Err:504 DR Cash
Err:504 CR Service Revenue
 6/20/2020 Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
1/7/2020 Err:504 DR Cash
Err:504 CR Capital
7/15/2020 Err:504 DR Cash
Err:504 DR Accounts Receivable
Err:504 DR Accounts Receivable
Err:504 CR Service Revenue
7/28/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 CR Accounts Payable
8/1/2020 Err:504 DR Accounts Receivable
Err:504 CR Service Revenue
8/28/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
9/1/2020 Err:504 DR Cash
Err:504 CR Unearned Revenue
9/16/2020 Err:504 DR Cash
Err:504 DR Accounts Receivable
9/28/2020 Err:504 CR Accounts Payable
Err:504 DR Cash
9/30/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
10/1/2020 Err:504 CR Unearned Revenue
Err:504 CR Service Revenue
10/30/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
11/1/2020 Err:504 DR Supplies
 Err:504 DR Equipment
Err:504 CR Accounts Payable
11/30/2020 Err:504 DR Cash
Err:504 CR Service Revenue
Err:504 DR Rent Expense
Err:504 DR Salaries Expense
Err:504 DR Utilities Expense
Err:504 DR Cash
12/1/2020 Err:504 DR Drawing
Err:504 DR Cash
12/30/2020 Err:504 DR Depreciation Expense - Equipment
Err:504 CR Accumulated Depreciation - Equipment
Err:504 DR Depreciation Expense- Furniture
Err:504 CR Accumulated Depreciation- Furniture
Err:504 DR Supplies Expense
Err:504 DR Supplies
A/L/E/R/EX CLASSIFICATION Column1 BS/IS REFERENCE NO.
Asset Current Asset Regular Account Balance Sheet Err:504
Equity Equity Regular Account Balance Sheet Err:504
Asset Non-Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Non-Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Equity Equity Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Asset Non-Current Asset Regular Account Balance Sheet Err:504
Liability Current Liability Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Revenue Revenue Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Equity Equity Regular Account Balance Sheet Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Contra Asset Contra Account Balance Sheet Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Contra Asset Contra Account Balance Sheet Err:504
Expense Expense Regular Account Income Statement Err:504
Asset Current Asset Regular Account Balance Sheet Err:504
DEBIT CREDIT AMOUNT
₱ 500,000.00
₱ 500,000.00
₱ 240,000.00
₱ 240,000.00
₱ 100,000.00
₱ 50,000.00
₱ 50,000.00
₱ 50,000.00
₱ 50,000.00
₱ 5,000.00
₱ 8,000.00
₱ 10,000.00
₱ 23,000.00
₱ 35,035.00
₱ 35,035.00
₱ 35,035.00
₱ 35,035.00
₱ 30,000.00
₱ 30,000.00
₱ 5,500.00
₱ 7,300.00
₱ 10,000.00
₱ 22,800.00
₱ 2,500.00
₱ 2,500.00
₱ 15,000.00
₱ 15,000.00
₱ 8,500.00
₱ 10,000.00
₱ 12,000.00
₱ 30,500.00
₱ 50,000.00
₱ 50,000.00
₱ 25,000.00
₱ 25,000.00
₱ 8,500.00
₱ 10,000.00
₱ 12,500.00
₱ 31,000.00
₱ 18,000.00
₱ 18,000.00
₱ 12,000.00
₱ 12,000.00
₱ 8,500.00
₱ 10,000.00
₱ 8,000.00
₱ 26,500.00
₱ 320,000.00
₱ 320,000.00
₱ 18,000.00
₱ 18,000.00
₱ 10,000.00
₱ 10,000.00
₱ 8,000.00
₱ 8,000.00
₱ 8,500.00
₱ 10,000.00
₱ 7,500.00
₱ 26,000.00
₱ 9,000.00
₱ 9,000.00
₱ 11,000.00
₱ 11,000.00
₱ 8,500.00
₱ 10,000.00
₱ 9,500.00
₱ 28,000.00
₱ 12,750.00
₱ 12,750.00
₱ 10,000.00
₱ 10,000.00
₱ 26,000.00
₱ 26,000.00
₱ 18,000.00
₱ 18,000.00
₱ 8,500.00
₱ 10,000.00
₱ 8,600.00
₱ 27,100.00
₱ 12,750.00
₱ 12,750.00
₱ 12,000.00
₱ 12,000.00
₱ 8,500.00
₱ 10,000.00
₱ 9,000.00
₱ 27,500.00
₱ 5,000.00
₱ 15,000.00
₱ 20,000.00
₱ 17,000.00
₱ 17,000.00
₱ 8,500.00
₱ 10,000.00
₱ 9,600.00
₱ 28,100.00
₱ 150,000.00
₱ 150,000.00
₱ 5,700.00
₱ 5,700.00
₱ 6,500.00
₱ 6,500.00
₱ 35,000.00
₱ 35,000.00