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Check Your Understanding ( SIMPLE JOURNAL ENTRY )

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NAME: Uson, Juhlia Reeiana S. DATE: April 20, 2021

GRADE AND SECTION: 9 – Holy Trinity SCORE:

A. For every transactions, record the debit and credit entry. Since no Chart of Accounts is
given, you may use the one on page 47. By this time you should have been familiar
with the different account titles. ( Problem 1 p. 123 in your book- Worktext in Basic
Accounting)
B. Submit your output in a PDF form.
C. Use the provided columnar sheet.

Example:
Mar 1- Received cash P 5,000 for services rendered.
3- Mr. Gabriel paid his account, P 3,000
GENERAL JOURNAL PAGE___1__
2018
DATE PARTICULARS FOLIO DEBIT CREDIT
Mar 1 Cash 101 5 0 0 0 -
Service Income 301 5 0 0 0 -
For services rendered
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Check Your Understanding

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NAME: Uson, Juhlia Reeiana S. DATE: April 20, 2021

GRADE AND SECTION: 9 – Holy Trinity SCORE:

General Journal Page__1___

Date Particulars Folio Debit Credit
June 1 Cash 101 P 7 0 0 0 0 -
Capital 301 P 7 0 0 0 0 -
Calma invested in his business

2 Cash in Bank 102 P 4 0 0 0 0 -

Cash on Hand 101 P 4 0 0 0 0 -
Deposited immediately in a bank

5 Taxes and Licenses 504 P 1 0 0 0 -

Cash 101 P 1 0 0 0 -
Paid taxes and Licenses

7 Rent Expense 502 P 2 0 0 0 -

Cash 101 P 2 0 0 0 -
Paid rental

10 Office Equipment 123 P 3 0 0 0 -

Cash 101 P 3 0 0 0 -
Bought a typewriter in cash

13 Accounts Receivable 105 P 5 0 0 0 -

Service Income 401 P 5 0 0 0 -
Received cash for services
rendered

15 Notes Receivable 103 P 2 0 0 0 -

Service Income 401 P 2 0 0 0 -
Sent a bill to Mr. Hilario for
services rendered

17 Salaries Expense 501 P 3 0 0 0 -

Cash 101 P 3 0 0 0 -
Paid salaries for the first half
of the month

20 Advertising Expense 503 P 3 0 0 -

Cash 101 P 3 0 0 -
Paid advertising expense
 General Journal Page__2___
Date Particulars Folio Debit Credit
June 25 Cash 101 P 2 0 0 0 -
Owner’s drawing 302 P 2 0 0 0 -
Calma withdrew cash