October 8, 2022

Jocel Rose A. Torres

BS Hospitality Management 2 B
Accounting for Non-Accountant

T Accounts - James Bond

CASH OFFICE SUPPLIES

DR CR DR CR
6/1 ₱250,000 6/2 ₱25,000 6/3 ₱55,000
6/5 ₱120,000 6/7 ₱15,000 ₱55,000
6/10 ₱200,000 6/8 ₱12,000
6/9 ₱64,000
6/11 ₱75,000
₱570,000 ₱191,000
₱379,000

ACCOUNTS RECEIVABLE SERVICE VECHICLE

DR CR CR CR
6/6 ₱300,000 6/4 ₱500,000
₱300,000 ₱500,000

ACCOUNTS PAYABLE NOTES PAYABLE

DR CR DR CR
6/7 ₱15,000 6/3 ₱55,000 6/4 ₱500,000
₱15,000 ₱55,000 ₱500,000
₱40,000

JAMES BOND, CAPITAL JAMES BOND, WITHDRAWAL

DR CR DR CR
6/1 ₱250,000 6/11 ₱75,000
₱250,000 ₱75,000

SERVICE REVENUE RENT EXPENSE

DR CR DR CR
6/5 ₱120,000 6/2 ₱25,000
6/6 ₱300,000 ₱25,000
6/10 ₱200,000
₱620,000

UTILITIES EXPENSE SALARIES EXPENSE

DR CR DR CR
6/8 ₱12,000 6/9 ₱64,000
₱12,000 ₱64,000
 TOTAL
DR CR
CASH ₱379,000 ACC PAYABLE ₱40,000
OFFICE SUPPLIES ₱55,000 NOTES PAYABLE ₱500,000
ACC. RECEIVABLE ₱300,000 CAPITAL ₱250,000
SERVICE VEHICLE ₱500,000 SEVICE REVENUE ₱620,000
WITHDRAWAL ₱75,000
RENT EXPENSE ₱25,000
UTILITIES EXPENSE ₱12,000
SALARIES EXPENSE ₱64,000
₱1,410,000 ₱1,410,000