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    GL,TB- D. Maputim

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    2K views11 pages

    GL, TB - D. Maputim

    Uploaded by

    Jasmine Acta

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 11

    GENERAL LEDGERS FOR ASSETS

    Account: Cash
    Date Particular JR Debit (+)
    Dec-01 150,000.00
    Dec-01
    Dec-01
    Dec-02 10,260.00
    3-Dec
    Dec-05
    Dec-09 120,000.00
    12-Dec
    Dec-15
    Dec-15
    16-Dec 32,550.00
    Dec-18
    20-Dec 15,500.00
    Dec-21
    25-Dec 12,500.00
    27-Dec
    Dec-30
    Dec-31
    Dec-31
    Dec-31 2,500.00
    Dec-31 12,560.00

    Account: Notes Receivable


    Date Particular JR Debit (+)
    Dec-08 15,500.00
    20-Dec

    Account: Accounts Receivable


    Date Particular JR Debit (+)
    6-Dec 12,560.25
    25-Dec 12,500.00
    Dec-31 24,500.00
    Dec-31

    Account: Tools
    Date Particular JR Debit (+)
    4-Dec 2,368.50
    27-Dec 10,000.00

    Account: Furnitures and Fixtures


    Date Particular JR Debit (+)
    3-Dec 12,530.00
    10-Dec 3,000.00

    Account: Office Equipment


    Date Particular JR Debit (+)
    3-Dec 24,000.00

    Account: Repair Equipment


    Date Particular JR Debit (+)
    Dec-01 25,000.00
    Dec-07 15,600.00

    GENERAL LEDGERS FOR LIABILITIES & EQUITY

    Account: Notes Payable


    Date Explanation JR Debit (-)
    10-Dec

    Account: Accounts Payable


    Date Explanation JR Debit (-)
    3-Dec
    Dec-07
    Dec-07
    Dec-18 5,530.00
    27-Dec

    Account: Loans Payable


    Date Explanation JR Debit (-)
    Dec-09
    Dec-31 40,000.00

    Account: D. Maputim, Capital


    Date Explanation JR Debit (-)
    Dec-01
    4-Dec

    Account: D. Maputim, Drawings


    Date Particular JR Debit (+)
    Dec-21 5,000.00

    GENERAL LEDGER FOR REVENUE AND EXPENSES

    Repair Income
    Date Explanation JR Debit (-)
    Dec-02
    6-Dec
    Dec-08
    16-Dec
    25-Dec
    Dec-31

    Rental Income
    Date Explanation JR Debit (-)
    Dec-31

    Account: Salaries Expense


    Date Particular JR Debit (+)
    Dec-15 25,668.00
    Dec-30 24,600.00

    Account: Rent Expense


    Date Particular JR Debit (+)
    Dec-05 3,800.00

    Account: Supplies Expense


    Date Particular JR Debit (+)
    Dec-07 2,367.80

    Account: Light and Water Expense


    Date Particular JR Debit (+)
    Dec-15 9,638.88

    Account: Gas and Oil Expense


    Date Particular JR Debit (+)
    Dec-31 3,000.00

    Account: Communication Expense


    Date Particular JR Debit (+)
    Dec-30 2,156.75

    Account: Advertising Expense


    Date Particular JR Debit (+)
    12-Dec 4,500.00

    Account: Taxes and Licenses Expense


    Date Particular JR Debit (+)
    Dec-01 1,250.50
    Unadjusted Tr

    R ASSETS

    No. 101.00
    Credit (-) BALANCE
    150,000.00
    1,250.50 148,749.50
    25,000.00 123,749.50
    134,009.50
    24,000.00 110,009.50
    3,800.00 106,209.50
    226,209.50
    4,500.00 221,709.50
    9,638.88 212,070.62
    25,668.00 186,402.62
    218,952.62
    5,530.00 213,422.62
    228,922.62
    5,000.00 223,922.62
    236,422.62
    2,000.00 234,422.62
    2,156.75 232,265.87
    27,600.00 204,665.87
    40,000.00 164,665.87
    167,165.87
    179,725.87

    No. 102.00
    Credit (-) BALANCE
    15,500.00
    15,500.00 -
    -

    No. 103.00
    Credit (-) BALANCE
    12,560.25
    25,060.25
    49,560.25
    12,560.00 37,000.25

    No. 104.00
    Credit (-) BALANCE
    2,368.50
    12,368.50

    No.
    Credit (-) BALANCE
    12,530.00
    15,530.00

    No.
    Credit (-) BALANCE
    24,000.00

    No.
    Credit (-) BALANCE
    25,000.00
    40,600.00

    ILITIES & EQUITY

    No.
    Credit (+) BALANCE
    3,000.00 3,000.00

    No.
    Credit (+) BALANCE
    12,530.00 12,530.00
    15,600.00 28,130.00
    2,367.80 30,497.80
    24,967.80
    8,000.00 32,967.80

    No.
    Credit (+) BALANCE
    120,000.00 120,000.00
    80,000.00

    No.
    Credit (+) BALANCE
    150,000.00 150,000.00
    2,368.50 152,368.50

    No.
    Credit (-) BALANCE
    5,000.00

    UE AND EXPENSES

    No.
    Credit (+) BALANCE
    10,260.00 10,260.00
    12,560.25 22,820.25
    15,500.00 38,320.25
    32,550.00 70,870.25
    25,000.00 95,870.25
    24,500.00 120,370.25

    No.
    Credit (+) BALANCE
    2,500.00 2,500.00

    No.
    Credit (-) BALANCE
    25,668.00
    50,268.00

    No.
    Credit (-) BALANCE
    3,800.00

    No.
    Credit (-) BALANCE
    2,367.80

    No.
    Credit (-) BALANCE
    9,638.88

    No.
    Credit (-) BALANCE
    3,000.00

    No.
    Credit (-) BALANCE
    2,156.75

    No.
    Credit (-) BALANCE
    4,500.00

    No.
    Credit (-) BALANCE
    1,250.50
    Unadjusted Trial Balance

    Particulars Debit Credit


    Cash 179,725.87
    Notes Receivable -
    Accounts Receivable 37,000.25
    Tools 12,368.50
    Furnitures and Fixtures 15,530.00
    Office Equipment 24,000.00
    Repair Equipment 40,600.00
    Notes Payable 3,000.00
    Accounts Payable 32,967.80
    Loans Payable 80,000.00
    D. Maputim, Capital 152,368.50
    D. Maputim, Drawing 5,000.00
    Repair Income 120,370.25
    Rental Income 2,500.00
    Salaries Expense 50,268.00
    Rent Expense 3,800.00
    Supplies Expense 2,367.80
    Light and Water Expense 9,638.88
    Gas and Oil Expense 3,000.00
    Communication Expense 2,156.75
    Taxes and Licenses 4,500.00
    Advertising Expense 1,250.50
    Totals ₱ 391,206.55 ₱ 391,206.55

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