DELOS REYES, JAYVON

SPECIAL JOURNAL
CASH DISBURSEMENT JOURNAL

DATE CHECK CHECK NO. ACCOUNTS DEBITED PR SUNDRIES SALARIES SSS PHILHEALTH SUPPLIES INPUT WHTP EWHTP CASH
VOUCHER (DR/CR) EXPENSE PAG-IBIG EXPENSE (DR) VAT (DR) (DR/CR) (CR/DR) (CR)
PAYABLE
(DR/CR)

4 3 91001 4210001 Office Supplies 523 1,500 1,680

VAT input 118 180
4 5 91002 4210002 Office Equipment 122 15,000 16,800
Vat input 118 1,800
4 5 91003 4210003 Rent Expense 521 10,000 9,500
Expanded Withholding Tax 213 (500)
Payable
4 10 91004 4210004 Withholding Tax Payable 212 800 500 1,300
Expanded Withholding Tax 213
Payable
4 10 91005 4210005 Accounts Payable 211 2,050 5,550
Accounts Payable 211 3,500
4 10 91006 4210006 Utilities Payable 215 800 800

4 10 91007 4210007 Utilities payable 215 3,000 3,000

4 15 91008 4210008 PAYROLL ü 24,000 23,050

SSS, PH, PI payable 214 (950)
4 30 91009 4210009 PAYROLL ü 24,000 22,100
SSS, PH, PI Payable 214 (1,100)
Withholding Tax Payable 212 (800)
4 30 91010 4210010 Adrian D. Tesa ü 10,000 10,000

4 30 91011 4210011 Tristan E. Seda ü 10,000 10,000

Total 54,350 48,000 (2,050) 1,500 2,600 0 0 103,780

(512) (214) (523) (118) (212) (213) (111)