General Journal

Date Account Titles & Explanation

April .01 CASH

Yoon, Capital
To record investment.

April .02 Organization Expense

Cash

To record the permit and licence's expenses.

Cash
Note Payable

To record the records of noted payables.

April. 04 Automobile
Account Payable
To record the purchased Authomobile.
April. 06 Office Supplies
Prepaid rent
Cash
To record the office's supplies and for prepaid
rents.

April. 08 Furniture and Fixture

Cash
Accoount Payable
To record the Furniture and Fixture.

April. 09 Cash

Local Travel Services to consumers Travelins

to the tara batanes, 10 persons

April. 11 Accounts Payable

Cash
Paid accounts of one to two shuttle vans.

April. 13 Salaries, Expenses

Cash
Paid half of the month salaries.

April.18 Account Receivable

International Travel san Earnest Rendered

travel wonderful seoul S person to s days and
nights.
April.19 Repairs and maintenanaces Expenses
Cash
Paid for minor repairs such as automobile.
April.20 Cash
Unearned Local travel Unearned International
fees.

Received Advance payment for costumers.

April.25 Cash
Account Receivable
Collected Payment from costumers.
April .29 Yoon, Drawing
 Page 1

PR DEBIT CREDIT

101 6,000,000
301 6,000,000

505 250,000

101 250,000

105A 3,200,000
3,200,000
103 50,000
104 150,000
101

510 600,000
101 200,000
400,000

73,160

73,160

16,000,000
16,000,000

95,000
95,000

194,000

194,000
 7,000
7,000

689,632
689,632

166,664
166,664

30,000
General Ledger
CASH 110 ATIENZA, CAPITAL 310
J.R
Date Explanation J.R. DEBIT CREDIT BALANCE Date Explanation DEBIT CREDIT BALANCE
.

J.R
Date Explanation DEBIT CREDIT BALANCE
.

J.R
Date Explanation DEBIT CREDIT BALANCE
.

CLEANING SUPPLIES 130

Date Explanation J.R. DEBIT CREDIT BALANCE

J.R
Date Explanation DEBIT CREDIT BALANCE
.

J.R
Date Explanation J.R. DEBIT CREDIT BALANCE Date Explanation DEBIT CREDIT BALANCE
.
 J.R
Date Explanation DEBIT CREDIT BALANCE
.

Date Explanation J.R. DEBIT CREDIT BALANCE

120
Explanation J.R. DEBIT CREDIT BALANCE
J.R
Date Explanation DEBIT CREDIT BALANCE
.

530
Date Explanation J.R. DEBIT CREDIT BALANCE
J.R
Date Explanation DEBIT CREDIT BALANCE
.

Date Explanation J.R. DEBIT CREDIT BALANCE

Account No Account Title DR CR
Income Statement

=========
Statement of Owner's Equity
 Statement of Financial Position (Balance Sheet)

ASSETS
Currents Assets:

Total Current Assets

Non-Current Assets:

Total Non Current Assets

TOTAL ASSETS
==========
LIABILITIES AND OWNER'S EQUITY
LIABILITIES
Current Liabilities:

TOTAL LIABILITIES
OWNER' EQUITY
Atienza, Capital Feb. 28,2021
TOTAL LIABILITIES AND OWNER'S EQUITY
==========
 X, COMPANY
Statement of Cash Flow
For the Month Ended, August 30,2021
Cash flow from Operating Activities:
Service Revenue P135,000
Payment of Electricity -1600
Payment of Insurance -12000
Cash Donation -10000
Payment of Rent -11000
Payment of Salaries -12000
Net Cash Flow from Operating Activities 88400
Cash flow from Investing Activities:
Purchase of Computer -10000
Payment of Service Vehicle -15000
Purchase of Service Vehicle -200000
Net Cash Flow from Investing Activities -225000
Cash Flow from Financing Activities:
Investment by the Owner 1500000
Owner' Drawing -5000
Net Cash Flow from Financing Activities 1495000
Net Cash Flow 1358400
Add: Cash Beginning of the month 0
Cash, End of the month 1358400