GENERAL JOURNAL

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  PARTICULARS PR DEBIT CREDIT
DATE

Oct 1 Cash 100 Php 250,000.00  

            Ventura Capital 300   Php 250,000.00

    #investment, deposit slip # 54321      

Oct 2 Equipment 104 Php 135,000.00  

           Ventura Capital 300   Php 135,000.00

    #add'/ investment, Appraised # 10-07-2018      

Oct 5 Equipment 104 Php 50,000.00  

           Cash     Php 50,000.00

     # Purch of Eqpt Ck# -12345      

GENERAL JOURNAL

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  PARTICULARS PR DEBIT CREDIT
DATE
OCt 8  Equipment 104 Php 15,000.00  

        Accounts Payable 200   Php 15,000.00

    #ABC suppliers invoice # 5678      

Oct 16 Equipment 104 Php 65,000.00  

        Cash 100   Php 20,000.00

        Accounts Payable 200   Php 45,000.00

      # Ck# 1019 and Invoice# A3344      

Oct 18 Cash 100 Php 48,000.00  

        Service Income 400   Php 48,000.00

     # OR 10002      

GENERAL JOURNAL

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  PARTICULARS PR DEBIT CREDIT
DATE

Oct 20 Accounts Receivable 102 Php 90,000.00  

              Service Income 400   Php 90,000.00

    # billing slip # 215      

Oct 25 Cash 100 Php 65,000.00  

  Accounts Receivable 102 35,000.00  

              Service Income 400   Php 100,000.00

      # OR 10003 & Billing # 216      

Oct 30 Salaries Expense 500 Php 15,000.00  

            Cash 100   Php 15,000.00

      Salaries paid for the month of Oct