FAR Practice Set

GENERAL JOURNAL
Date Particulars
20xx
April 2 Accounts Payable
Cash
2 Printing Materials and Supplies

Cash
3 Office Supplies
Cash
7 Cash
Unearned Professional Fees
Professional Fees
14 Cash
Internet and Other Fees
17 Percentage Tax Payable

Cash
20 Accounts Receivable
Professional Fees
27 Cash
Accounts Receivable
27 Cash
28 Cash
Internet and Other Fees
28 Expense - Communication, Light and Water
Cash
28 Drawing - G.G. Gabriel

Cash
30 Direct Charges - Materials, Supplies and Facilities

Direct Charges - Rental
Cash
30 Direct Charges - Salaries, Wages and Benefits*

Direct Charges - Salaries, Wages and Benefits**
SSS/Phealth/HDMF Premium Payable
Cash
30 Cash
30 Unearned Professional Fees

Professional Fees
30 Direct Charges - Depreciation, Computer Equipments

Accumulated Depreciation - Computer Equipments
30 Expense - Depreciation, Furniture and Fixtures

Accumulated Depreciation - Furniture and Fixtures
30 Direct Charges - Materials, Supplies, and Facilities

Printing Materials and Supplies
30 Expense - Office Supplies

Office Supplies
30 Expense - Insurance
Prepaid Insurance
30 Expense - Taxes and Licenses

Percentage Tax Payable
Particulars PR
Accounts Payable 201

Cash 101
To record payment of balance on account to Air-Cool Company.
Printing Materials and Supplies 105

Cash 101
To record printing materials and supplies.
Office Supplies 106

Cash 101
To record office supplies.
101
Unearned Professional Fees 205
Professional Fees 401
To record complete payment of FinestGold Pawnshop for computer program.
101
Internet and Other Fees 402
To record internet and other services.
Percentage Tax Payable 204

Cash 101
To record percentage tax liability for the month March 20xx.
Accounts Receivable 102

To record computer system receivable from Tiffany Clothing Corporation.
101
Accounts Receivable 102
To record collection from Tiffany Clothing Corporation.
101
To record advance payment for computer repair and system installation.
101
Internet and Other Fees 402
To record internet and other services.
Expense - Communication, Light and Water 505
Cash 101
To record bills for the month.
Drawing - G.G. Gabriel 302

Cash 101
To record drawing of Gerald Green Gabriel.
Direct Charges - Materials, Supplies and Facilities 502

Direct Charges - Rental 504
Cash 101
To record internet/wi-fi facility charge and rent for the month.
Direct Charges - Salaries, Wages and Benefits* 501

Direct Charges - Salaries, Wages and Benefits** 501
SSS/Phealth/HDMF Premium Payable 202
Cash 101
To record salary for the month.
101
To record advance payment of GreenDollar for computer system

To record the recognized income.
Direct Charges - Depreciation, Computer Equipments 503

Accumulated Depreciation - Computer Equipments 108
To record depreciation for the month.
Expense - Depreciation, Furniture and Fixtures 506

Accumulated Depreciation - Furniture and Fixtures 110
To record depreciation for the month.
Direct Charges - Materials, Supplies, and Facilities 502

Printing Materials and Supplies 105
To record printing materials and supplies used.
(P2,000-P500)
Expense - Office Supplies 508

Office Supplies 106
To record supplies used.
Expense - Insurance 507

Prepaid Insurance 104
To record expired insurance.
Expense - Taxes and Licenses 509

Percentage Tax Payable 204
To record percentage tax for the month.
(P89,000 x 3%)
Debit Credit
22,000.00
22,000.00
1,000.00
1,000.00
1,000.00
1,000.00
15,000.00
15,000.00
30,000.00
12,500.00
12,500.00
1,500.00
1,500.00
20,000.00
20,000.00
20,000.00
20,000.00
21,000.00
21,000.00
14,500.00
14,500.00
6,120.00
6,120.00
15,000.00
15,000.00
3,000.00
5,000.00
8,000.00
12,116.00
1,144.00
1,830.00
11,430.00
20,000.00
20,000.00
12,000.00
12,000.00
6,000.00
6,000.00
500.00
500.00
1,500.00
1,500.00
750.00
750.00
200.00
200.00
2,670.00
2,670.00
23,620.00 23,620.00
CASH
Date Particulars PR Debit

20xx
April 2 Payment of Air-Cool Company.
2 Printing materials and supplies
3 Office Supplies
7 Payment of FitnestGold Pawnshop 15,000.00
14 Internet and other services 12,500.00
17 Percentage Tax Liability
27 Collection from TIffany Clothing Corporation 20,000.00
27 Advance payment, repair and system installation 21,000.00
28 Internet and other services 14,500.00
28 Telephone, electricity and water
28 Drawing, G.G. Gabriel
30 Internet/wifi, and rent
30 Salary for the month
30 Advance payment, GreenDollar 20,000.00
General Ledger: ACCOUNTS RECEIVABLE

20xx
April 20 Tiffany Clothing Corporation 20,000.00
27 Collection, Tiffany Clothing Corporation
General Ledger: DEPOSIT FOR RENT

20xx
General Ledger: PREPAID INSURANCE

20xx
April 30 Adj. Entry, Expired insurance
General Ledger: PRINTING MATERIALS AND SUPPLIES

20xx
April 2 Printing materials and supplies 1,000.00
30 Adj. Entry, Printing materials and supplies used.
General Ledger: OFFICE SUPPLIES

20xx
April 3 Office Supplies. 1,000.00
30 Adj. Entry, Office supplies used.
General Ledger: COMPUTER EQUIPMENTS

20xx
General Ledger: ACCUM. DEPR.- COMPUTER EQUIPMENTS

20xx
April 30 Adj. Entry, Depr. for the month
General Ledger: FURNITURE AND FIXTURES

20xx
General Ledger: ACCUM. DEPR.- FURNITURE AND FIXTURES

20xx
April 30 Adj. Entry, Depr. for the month
General Ledger: ACCOUNTS PAYABLE

20xx
April 2 Air-Cool Company 22,000.00
General Ledger: SSS/ PHEALTH/ HDMF PREMIUM PAYABLE

20xx
April 30 Salary for the month
General Ledger: WITHHOLDING TAX PAYABLE

20xx
General Ledger: PERCENTAGE TAX PAYABLE

20xx
April 17 Percentage Tax Liability 1,500.00
30 Adj. Entry, Percentage Tax, April
General Ledger: UNEARNED PROFESSIONAL FEES

20xx
April 7 Advance payment, FinestGold 15,000.00
27 Advance payment, repair and system installation
30 Advance payment, GreenDollar
30 Adj. Entry, recognize income 12,000.00
General Ledger: OWNER'S EQUITY, G.G. GRABIEL

20xx
April 1 Balance Forwarded
30 To close Net Income to Equity
30 To close Drawing to Equity 15,000.00
General Ledger: DRAWING, G.G. GRABIEL

20xx
April 28 Drawing, G.G. Gabriel 15,000.00
30 To close Drawing to Equity
General Ledger: INCOME AND EXPENSE SUMMARY

20xx
April 30 Closing/E, Income Accounts.
30 Closing/E. Expense Accounts, 39,000.00
30 To close Net Income to Equity 50,000.00
General Ledger: PROFESSIONAL FEES

20xx
April 7 FinestGold Pawnshop
20 Tiffany Clothing Corporation
30 Adj. Entry, Recognize Income
30 Closing entry. 62,000.00
General Ledger: INTERNET AND OTHER FEES

20xx
April 14 Internet and other services
28 Internet and other services
30 Closing entry. 27,000.00
General Ledger: DIRECT CHARGES- SALARIES, WAGES AND BENEFITS

20xx
April 30 Salary for the month 12,116.00
30 Salary for the month 1,144.00
30 Closing entry.
General Ledger: DIRECT CHARGES- MATERIALS, SUPPLIES & FACILITIES

20xx
April 30 internet/wi-fi charge 3,000.00
30 Adj. Entry, Printing materials and supplies used. 1,500.00
30 Closing entry.
General Ledger: DIRECT CHARGES- DEPRECIATION, COMPUTER EQUIPMENTS

20xx
April 30 Adj. Entry, Depr. for the month 6,000.00
30 Closing entry.
General Ledger: DIRECT CHARGES- RENTAL

20xx
April 30 Rent for the month 5,000.00
30 Closing entry
General Ledger: EXPENSE- COMMUNICATION, LIGHT AND WATER

20xx
April 28 Telephone, electricity and water 6,120.00
30 Closing entry
General Ledger: EXPENSE- DEPRECIATION, FURNITURE AND FIXTURES

20xx
April 30 Adj. Entry, Depr. for the month 500.00
30 Closing entry
General Ledger: EXPENSE- INSURANCE

20xx
April 30 Adj. Entry, Expired insurance 200.00
30 Closing entry
General Ledger: EXPENSE- OFFICE SUPPLIES

20xx
April 30 Adj. Entry, Office supplies used. 750.00
30 Closing entry
General Ledger: EXPENSE- TAXES AND LICENSES

20xx
April 30 Adj. Entry, Percentage Tax, April 2,670.00
30 Closing entry
Account No. 101
Balance
Credit Debit Credit
22,000.00 22,000.00
1,000.00 23,000.00
1,000.00 24,000.00
9,000.00
3,500.00
1,500.00 2,000.00
22,000.00
43,000.00
57,500.00
6,120.00 51,380.00
15,000.00 36,380.00
8,000.00 28,380.00
11,430.00 16,950.00
36,950.00
Account No. 102

Balance
Credit Debit Credit
20,000.00
20,000.00 -
Account No. 103

Balance
Credit Debit Credit
Account No. 104

Balance
Credit Debit Credit
200.00
Account No. 105

Balance
Credit Debit Credit
1,000.00
1,500.00 500.00 1000
Account No. 106

Balance
Credit Debit Credit
1,000.00
750.00 250.00 500
Account No. 107

Balance
Credit Debit Credit
S Account No. 108

Balance
Credit Debit Credit
6,000.00
Account No. 109

Balance
Credit Debit Credit
S Account No. 110

Balance
Credit Debit Credit
500.00
Account No. 201

Balance
Credit Debit Credit
22,000.00
E Account No. 202

Balance
Credit Debit Credit
1,830.00 1,830.00
Account No. 203

Balance
Credit Debit Credit
Account No. 204

Balance
Credit Debit Credit
1,500.00
2,670.00 1,170.00
Account No. 205

Balance
Credit Debit Credit
15,000.00
21,000.00 6,000.00
20,000.00 26,000.00
Account No. 301

Balance
Credit Debit Credit
380,000.00 380,000.00
50,000.00 430,000.00
415,000.00
Account No. 302

Balance
Credit Debit Credit
15,000.00
15,000.00 0.00
Account No. 303

Balance
Credit Debit Credit
89,000.00 89,000.00
50,000.00
0.00
Account No. 401

Balance
Credit Debit Credit
30,000.00 30,000.00
20,000.00 50,000.00
12,000.00 62,000.00
0.00
Account No. 402

Balance
Credit Debit Credit
12,500.00 12,500.00
14,500.00 27,000.00
0.00
NEFITS Account No. 501

Balance
Credit Debit Credit
12,116.00
13,260.00
13,260.00 0.00
CILITIES Account No. 502

Balance
Credit Debit Credit
3,000.00
4,500.00
4,500.00 0.00
UIPMENTS Account No. 503
Balance
Credit Debit Credit
6,000.00
6,000.00 0.00
Account No. 504

Balance
Credit Debit Credit
5,000.00
5,000.00 0.00
TER Account No. 505

Balance
Credit Debit Credit
6,120.00
6,120.00 0.00
TURES Account No. 506

Balance
Credit Debit Credit
500.00
500.00 0.00
Account No. 507

Balance
Credit Debit Credit
200.00
200.00 0.00
Account No. 508

Balance
Credit Debit Credit
750.00
750.00 0.00
Account No. 509
Balance
Credit Debit Credit
2,670.00
2,670.00 0.00
Particulars PR Debit
20xx
April 30 Professional Fees 401 62,000.00
Internet and other Fees 402 27,000.00
Income and Expense Summary
To close income accounts
30 Income and Expense Summary 39,000.00

Direct Charges- Salaries, Wages and Benefits 501
Direct Charges- Materials, Supplies and Facilities 502
Direct Charges- Depr, Computer Equipments 503
Direct Charges- Rental 504
Expense- Communication, Light and Water 505
Expense- Depreciation, Furniture and Fixtures 506
Expense- Insurance 507
Expense- Office Supplies 508
Expense- Taxes and Licenses 509
To close expense accounts
30 Income and Expense Summary 50,000.00

Owner's Equity, G.G Gabriel 301
To close income and expense summary
30 Owner's Equity, G.G Gabriel 301 15,000.00

Drawing, G.G. Gabriel 302
To close drawing account
Credit
89,000.00
13,260.00
4,500.00
6,000.00
5,000.00
6,120.00
500.00
200.00
750.00
2,670.00
50,000.00
15,000.00
CASH RECEIPTS BOOK
Official Receipt
Date Particulars
No.
20xx
April 7 Received full payment from FinestGold Pawnshop
14 Internet and Other Fees
27 Collection from Tiffany Clothing Corporation
27 Advance payment for repair and system installation
28 Internet and Other Fees
30 Advance payment from Green Dollar
Collection from Advances from
Cash Revenue Owner's Equity TOTAL
Customers Customers
15,000.00 15,000.00
12,500.00 12,500.00
20,000.00 20,000.00
21,000.00 21,000.00
14,500.00 14,500.00
20,000.00 20,000.00
27,000.00 35,000.00 41,000.00 - 103,000.00

CASH DISBURSEMENTS BOOK
Operating
Date Particulars Check No.
Expenditures
20xx
April 2 1 air-condition unit
2 Printing materials and supplies 1,000.00
3 Office Supplies 1,000.00
17 Percentage tax 1,500.00
28 Telephone, electricity & water 6,120.00
28 Drawing, G.G. Gabriel
30 Internet/wi-fi & rent 8,000.00
30 Salary 11,430.00
29,050.00
Purchase of Non-
Withdrawals Others TOTAL
current Assets
22,000.00 22,000.00
1,000.00
1,000.00
1,500.00
6,120.00
15,000.00 15,000.00
8,000.00
11,430.00
22,000.00 15,000.00 - 66,050.00

Unadjusted Trial Balance
Account No. Account Title Debit Credit
101 Cash 114,250.00
102 Accounts Receivable -
103 Deposit for Rent 50,000.00
104 Prepaid Insurance 2,200.00
105 Printing Materials and Supplies 2,000.00
107 Computer Equipments 252,000.00
108 Accum. Depr.- Computer Equipments 6,000.00
109 Furniture and Fixtures 42,000.00
110 Accum. Depr. Furniture and Fixtures 500.00
201 Accounts Payable 0.00
202 SSS/ PHEALTH/ HDMF Premium Payable 1,830.00
203 Withholding Tax Payable -
204 Percentage Tax Payable -
205 Unearned Professional Fees 41,000.00 1
301 Owner's Equity- G.G. Gabriel 380,000.00
302 Drawing- G.G. Grabiel 15,000.00
303 Income and Expense Summary -
401 Professional Fees 50,000.00
402 Internet and Other Fees 27,000.00
501 Direct Charges- Salaries, Wages and Benefits 13,260.00
502 Direct Charges- Materials, Supplies and Facilities 3,000.00 4
503 Direct Charges- Depr, Computer Equipments - 2
504 Direct Charges- Rental 5,000.00
505 Expense- Communication, Light and Water 6,120.00
506 Expense- Depreciation, Furniture and Fixtures - 3
507 Expense- Insurance - 6
508 Expense- Office Supplies - 5
509 Expense- Taxes and Licenses - 7
506,330.00 506,330.00
COMPUTER.SYSTEMS.NET
Worksheet
April 30, 20xx
Adjustments Adjusted Trial Balance Statement of Income

Debit Credit Debit Credit Debit Credit
114,250.00
50,000.00
200.00 6 2,000.00
1,500.00 4 500.00
750.00 5 750.00
252,000.00
6,000.00 2 12,000.00
42,000.00
500.00 3 1,000.00
0.00
1,830.00
2,670.00 7 2,670.00
12,000.00 29,000.00
380,000.00
15,000.00
12,000.00 1 62,000.00 62,000.00

27,000.00 27,000.00
13,260.00 13,260.00
1,500.00 4,500.00 4,500.00
6,000.00 6,000.00 6,000.00
5,000.00 5,000.00
6,120.00 6,120.00
500.00 500.00 500.00
200.00 200.00 200.00
750.00 750.00 750.00
2,670.00 2,670.00 2,670.00
23,620.00 23,620.00 515,500.00 515,500.00 39,000.00 89,000.00
50,000.00
89,000.00 89,000.00
Statement of Financial Position
Debit Credit
114,250.00
50,000.00
2,000.00
500.00
750.00
252,000.00
12,000.00
42,000.00
1,000.00
0.00
1,830.00
2,670.00
29,000.00
380,000.00
15,000.00
476,500.00 426,500.00
50,000.00
476,500.00 476,500.00
Statement of Income
For the Month Ended April 30, 20xx
Service Revenue
Professional Fees P 62,000.00
Internet and Other Fees 27,000.00 P 89,000.00
Less: Cost of Services

DIrect Charges - Salaries, Wages and Benefits 13,260.00
Direct Charges - Materials, Supplies, and Facilities 4,500.00
Direct Charges - Depr, Computer Equipments 6,000.00
Direct Charges - Rental 5,000.00 28,760.00
Gross Income 60,240.00
Less: Operating Expenses

Expense - Communication, Light and Water 6,120.00
Expense - Depreciation, Furnitures and Fixtures 500.00
Expense - Insurance 200.00
Expense - Office Supplies 750.00
Expense - Taxes and Licenses 2,670.00 10,240.00
Net Income P 50,000.00
Statement of Financial Position
As at April 30. 20xx
ASSETS
Current Assets
Cash P 114,250.00
Accounts Receivable -
Deposit for Rent 50,000.00
Prepaid Insurance 2,000.00
Printing Materials and Supplies 500.00
Office Supplies 750.00 P
Noncurrent Assets
Computer Equipments P 252,000.00
Less: Accum. Depr, - Furnitures and Fixtures 12,000.00 240,000.00
Furnitures and Fixtures 42,000.00
Less: Accum. Depr. - Furnitures and Fixtures 1,000.00 41,000.00
Total Assets P
LIABITIES AND OWNER'S EQUITY
Current Liabilites
Accounts Payable P -
SSS/PHILHEALTH/HDMF Premium Payable 1,830.00
Withholding Tax Payable -
Percentage Tax Payable 2,670.00
Unearned Professional Fees 29,000.00 P 33,500.00
Noncurrent Liability - P
Owner's Equity, G.G. GABRIEL
Total Liabilites and Owner's Equity P

Statement of Changes in Equity
For the Month Ended April 30. 20xx
Owner's Equity, Beginning

Add: Net Income
Less: Drawing
Owner's Equity, end
COMPUTER.SYS
Statement of Ca
For the Month Ended
Cash Flow from Operating Activites

Cash received from customes
Cash paid for the cost of services
Cash paid for the furniture and fixtures
Cash paid for rent deposit
Cash Flow from Investing Activities

Purchased of Computer Set
Purchased of Furniture and Fixtures
Cash Flow form Financing Activities

Equity of G.G. Gabriel
G.G. Gabriel, Drawing
Increase (decrease) in cash
Add: Cash balance, beginning
Cash, end
167,500.00
281,000.00
448,500.00
33,500.00
415,000.00
448,500.00
R.SYSTEMS.NET
Changes in Equity
Ended April 30. 20xx
P 380,000.00
50,000.00
430,000.00
15,000.00
P 415,000.00
Statement of Cash Flows
For the Month Ended April 30, 20xx
P 103,000.00
(20,430.00)
(8,620.00)
- P 73,950.00
-
-22,000.00 -22,000
-
(15,000.00) (15,000.00)
36,950.00
77,300.00
P 114,250.00
COMPUTER.SYSTEM.NET
Trial Balance
April 30,20xx

101 Cash 114,250.00
103 Deposit for Rent 50,000
105 Printing Materials and Supplies 2,000.00
110 Accum. Depr. Furniture and Fixtures 500.00
201 Accounts Payable 0
204 Percentage Tax Payable -
205 Unearned Professional Fees 41,000.00
302 Drawing- G.G. Grabiel 15,000.00
303 Income and Expense Summary -
401 Professional Fees 50,000.00
402 Internet and Other Fees 27,000.00
501 Direct Charges- Salaries, Wages and Benefits 13,260.00
502 Direct Charges- Materials, Supplies and Facilities 3,000.00
503 Direct Charges- Depr, Computer Equipments -
504 Direct Charges- Rental 5,000.00
505 Expense- Communication, Light and Water 6,120.00
506 Expense- Depreciation, Furniture and Fixtures -
507 Expense- Insurance -
508 Expense- Office Supplies -
509 Expense- Taxes and Licenses -
506,330.00 506,330.00
Post Closing Trial Balance

April 30 20xx

101 Cash 114,250.00
103 Deposit for Rent 50,000.00
105 Printing Materials and Supplies 500.00
106 Office Supplies 750.00
110 Accum. Depr. Furniture and Fixtures 1,000.00
201 Accounts Payable 0
204 Percentage Tax Payable 2,670.00
205 Unearned Professional Fees 29,000.00
302 Drawing- G.G. Grabiel - -
303 Income and Expense Summary - -
401 Professional Fees - -
402 Internet and Other Fees - -
501 Direct Charges- Salaries, Wages and Benefits - -
502 Direct Charges- Materials, Supplies and Facilities - -
503 Direct Charges- Depr, Computer Equipments - -
504 Direct Charges- Rental - -
505 Expense- Communication, Light and Water - -
506 Expense- Depreciation, Furniture and Fixtures - -
507 Expense- Insurance - -
508 Expense- Office Supplies - -
509 Expense- Taxes and Licenses - -
461,500.00 461,500.00

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GENERAL JOURNAL

2 Printing Materials and Supplies

17 Percentage Tax Payable

28 Drawing - G.G. Gabriel

30 Direct Charges - Materials, Supplies and Facilities

30 Direct Charges - Salaries, Wages and Benefits*

30 Unearned Professional Fees

30 Direct Charges - Depreciation, Computer Equipments

30 Expense - Depreciation, Furniture and Fixtures

30 Direct Charges - Materials, Supplies, and Facilities

30 Expense - Office Supplies

30 Expense - Taxes and Licenses

Accounts Payable 201

Printing Materials and Supplies 105

Office Supplies 106

Percentage Tax Payable 204

Accounts Receivable 102

Drawing - G.G. Gabriel 302

Direct Charges - Materials, Supplies and Facilities 502

Direct Charges - Salaries, Wages and Benefits* 501

Unearned Professional Fees 205

Direct Charges - Depreciation, Computer Equipments 503

Expense - Depreciation, Furniture and Fixtures 506

Direct Charges - Materials, Supplies, and Facilities 502

Expense - Office Supplies 508

Expense - Insurance 507

Expense - Taxes and Licenses 509

Date Particulars PR Debit

General Ledger: ACCOUNTS RECEIVABLE

Date Particulars PR Debit

General Ledger: DEPOSIT FOR RENT

Date Particulars PR Debit

General Ledger: PREPAID INSURANCE

Date Particulars PR Debit

General Ledger: PRINTING MATERIALS AND SUPPLIES

Date Particulars PR Debit

General Ledger: OFFICE SUPPLIES

Date Particulars PR Debit

General Ledger: COMPUTER EQUIPMENTS

Date Particulars PR Debit

General Ledger: ACCUM. DEPR.- COMPUTER EQUIPMENTS

Date Particulars PR Debit

General Ledger: FURNITURE AND FIXTURES

Date Particulars PR Debit

General Ledger: ACCUM. DEPR.- FURNITURE AND FIXTURES

Date Particulars PR Debit

General Ledger: ACCOUNTS PAYABLE

Date Particulars PR Debit

General Ledger: SSS/ PHEALTH/ HDMF PREMIUM PAYABLE

Date Particulars PR Debit

General Ledger: WITHHOLDING TAX PAYABLE

Date Particulars PR Debit

General Ledger: PERCENTAGE TAX PAYABLE

Date Particulars PR Debit

General Ledger: UNEARNED PROFESSIONAL FEES

Date Particulars PR Debit

General Ledger: OWNER'S EQUITY, G.G. GRABIEL

Date Particulars PR Debit

General Ledger: DRAWING, G.G. GRABIEL

General Ledger: INCOME AND EXPENSE SUMMARY

Date Particulars PR Debit

General Ledger: PROFESSIONAL FEES

Date Particulars PR Debit