CASH 101

Date Particulars Ref. Debit Credit Balance

2016
Apr-01 To record initial investment of Julie Claveria. 101 ₱100,000 ₱100,000
Apr-02 To record bought computer. ₱10,000 90,000
Apr-03 To record bought office supplies on cash basis. 700 89,300
Apr-04 To record borrowed money from RCBC Bank. 50,000 139,300
Apr-05 To record receive money from customer for tour package. 30,000 169,300
Apr-06 To record paid office rent. 5,000 164,300
Apr-07 To record paid electric and water bill. 1,500 162,800
Apr-09 To record cash from the business. 12,000 174,800
Apr-15 To record paid employee salary. 3,000 171,800
Apr-17 To record paid office rent in advance. 5,000 166,800
TOTAL ₱166,800.00

ACCOUNTS RECIEVABLE 105

Date Particulars Ref. Debit Credit Balance
2016
Apr-09 To record cash from business. 105 ₱12,000.00 ₱12,000.00
TOTAL -₱12,000.00

PREPAID RENT 115

Date Particulars Ref. Debit Credit Balance
2016
Apr-17 To record paid office rent in advance. 105 ₱5,000.00 ₱5,000.00
TOTAL ₱5,000.00

OFFICE SUPPLIES 120

Date Particulars Ref. Debit Credit Balance
2016
Apr-03 To record bought office supplies on cash basis. 120 ₱700.00 ₱700.00
TOTAL ₱700.00

OFFICE EQUIPMENT 150

Date Particulars Ref. Debit Credit Balance
2016
Apr-02 To record bought computer. 150 ₱10,000.00 ₱10,000.00
TOTAL ₱10,000.00

LOANS PAYABLE 210

Date Particulars Ref. Debit Credit Balance
2016
Apr-04 To record borrowed money from RCBC Bank. 210 ₱50,000.00 ₱50,000.00
TOTAL ₱50,000.00

CLAVERIA, CAPITAL 301

Date Particulars Ref. Debit Credit Balance
2016
Apr-01 To record initial investment of Julie Claveria 301 ₱100,000.00 ₱100,000.00
TOTAL ₱100,000.00

SERVICE INCOME 400

Date Particulars Ref. Debit Credit Balance
2016
Apr-05 To record received money from customer for tour package. 400 ₱30,000.00 ₱30,000.00
TOTAL ₱30,000.00

UTILITIES EXPENSE 503

Date Particulars Ref. Debit Credit Balance
2016
Apr-07 To record paid electric and water bill. 503 ₱1,500.00 ₱1,500.00
TOTAL ₱1,500.00

SALARIES EXPENSE 530

Date Particulars Ref. Debit Credit Balance
2016
Apr-15 To record paid employee salary. 530 ₱3,000.00 ₱3,000.00
TOTAL ₱3,000.00

RENT EXPENSE 535

Date Particulars Ref. Debit Credit Balance
2016
Apr-17 To record paid office rent in advance. 535 ₱5,000.00 ₱5,000.00
TOTAL ₱5,000.00