INFORMATION ACTIVITY

ENTERING SINGLE ENTRY DATA IN A JOURNAL

Activity Description:
This activity intends to reinforce the new learning gained by the students from the
lesson. It covers the areas of analyzing transactions and entering single entry data in a journal.

Materials/Tools Needed:
 Yellow paper
 ballpen

Problem:
Marissa Tan started a janitorial services business on January 1, 2013 and had the following
transactions.
Jan. 1 M. Tan invested cash of P20,000
2 Purchased additional janitorial equipment on credit, P6,000
5 Paid rent in advance for office space for three months at P1,200 per month
8 Received cash P5,500 for completed janitorial works.
11 Additional janitorial equipment in cash P2,500
15 Finished a janitorial job for a customer on credit, P2,000
18 Paid salaries of janitors, P2,100
20 Collected cash of P1,800 from a customer on credit (transaction Jan. 15)
31 Paid janitorial equipment purchased on credit (transaction Jan. 2)

Required:

Analyze the given transactions and enter data in a journal. January 1 transaction is done
for you.
 P
Date Description Debit Credit
R
20__
Jan. 1 Cash P20,000
M. Tan, Capital P20,000
To record initial investment

RUBRICS FOR ENTERING SINGLE ENTRY DATA IN A JOURNAL

CATEGORY MASTERY EXCEEDED ATTAINED UNATTAINED

4 3 2 1
Correctly Correctly Correctly Correctly Correctly
analyze analyze account analyze account analyze account analyze account
account and and enter data in and enter data in and enter data in and enter data in
enter data in a a journal with a journal with a journal with a journal with
journal 90%-100% 80%-89% 70%-79% less than 70%
accuracy accuracy accuracy accuracy