ACCOUNT NAME: CASH ACCOUNT # : 110

DATE ITEMS PR DR CR
1-May INITIAL INVESTMENT OF THE OWNER GJ-1 ₱ 250,000.00
PAYMENT FOR RENT GJ-1 ₱ 8,000.00
2 LOAN FROM METROBANK GJ-1 210,000
4 PAYMENT FOR PURCHASED VEHICLE GJ-1 420,000
PAYMENT FOR INSURANCE GJ-1 14,400
5 PAYMENT FOR PURCHASED EQUIPMENT GJ-1 15,000
9 PAYMENT TO SAN JOSE MDSE GJ-1 10,000
10 INCOME GJ-1 26,400
13 PAYMENT FOR SALARIES GJ-2 6,600
15 PAYMENT RECEIVED ON REFERRALS GJ-2 10,000
25 OWNER'S WITHDRAWAL GJ-2 14,000
27 PAYMENT FOR SALARIES GJ-2 7,200
30 CLIENT'S PAYMENT GJ-2 24,000
31 PAYMENT FOR ELECTRICITY GJ-2 3,000
TOTAL ₱ 520,400.00 ₱ 498,200.00
BALANCE ₱ 22,200.00

ACCOUNT NAME: ACCOUNTS RECEIVABLE ACCOUNT # : 120

DATE ITEMS PR DR CR
19-May INCOME GJ-2 ₱ 36,000.00
30 CLIENTS PAYMENT GJ-2 ₱ 24,000.00
TOTAL 36,200 24,000
BALANCE ₱ 12,000.00

ACCOUNT NAME: SUPPLIES ACCOUNT # : 130

DATE ITEMS PR DR CR
8-May GJ-1 18,000
TOTAL 18,000
BALANCE ₱ 18,000.00

ACCOUNT NAME: PREPAID RENT ACCOUNT # : 140

DATE ITEMS PR DR CR
1-May GJ-1 ₱ 8,000.00
TOTAL 8,000
BALANCE ₱ 8,000.00

ACCOUNT NAME: PREPAID INSURANCE ACCOUNT # : 150

DATE ITEMS PR DR CR
4-May GJ-1 ₱ 14,400.00
TOTAL 14,400
BALANCE ₱ 14,400.00

ACCOUNT NAME: SERVICE VEHICLE ACCOUNT # : 160

DATE ITEMS PR DR CR
4-May GJ-1 ₱ 420,000.00
TOTAL 420,000
BALANCE ₱ 420,000.00

ACCOUNT NAME: ACCUMULATED DEPRECIATION-SERVICE VEHICLE ACCOUNT # : 165

DATE ITEMS PR DR CR

ACCOUNT NAME: ACCUMULATED DEPRECIATION-OFFICE EQUIPMENT ACCOUNT # : 170

DATE ITEMS PR DR CR
5-May GJ-1 ₱ 60,000.00
TOTAL 60,000
BALANCE ₱ 60,000.00

ACCOUNT NAME: ACCUMULATED DEPRECIATION-OFFICE EQUIOPMENT ACCOUNT # : 1

DATE ITEMS PR DR CR

ACCOUNT NAME: NOTES PAYABLE ACCOUNT # : 210

DATE ITEMS PR DR CR
2-May GJ-1 ₱ 210,000.00
TOTAL 210,000
BALANCE ₱ 210,000.00

ACCOUNT NAME: ACCOUNTS PAYABLE ACCOUNT # : 220

DATE ITEMS PR DR CR
5-May GJ-1 ₱ 45,000.00
8 GJ-1 18,000
9 GJ-1 ₱ 10,000.00
TOTAL 10,000 63,000
BALANCE ₱ 53,000.00

ACCOUNT NAME: SALARIES PAYABLE ACCOUNT # : 230

DATE ITEMS PR DR CR

ACCOUNT NAME: UTILITIES PAYABLE ACCOUNT # : 240

DATE ITEMS PR DR CR
30-May GJ-2 ₱ 1,400.00
TOTAL 1,400
BALANCE ₱ 1,400.00

ACCOUNT NAME: INTEREST PAYABLE ACCOUNT # : 250

DATE ITEMS PR DR CR

ACCOUNT NAME: UNEARNED REFERAL REVENUES ACCOUNT # : 260

DATE ITEMS PR DR CR
ACCOUNT NAME: GEVERA CAPITAL ACCOUNT # : 310
DATE ITEMS PR DR CR
1-May GJ-1 ₱ 250,000.00
TOTAL 250,000
BALANCE ₱ 250,000.00

ACCOUNT NAME: GEVERA DRAWING ACCOUNT # : 320

DATE ITEMS PR DR CR
25-May GJ-2 ₱ 14,000.00
TOTAL 14,000
BALANCE ₱ 14,000.00

ACCOUNT NAME: INCOME SUMMARY ACCOUNT # : 330

DATE ITEMS PR DR CR

ACCOUNT NAME: CONSULTING REVENUES ACCOUNT # : 410

DATE ITEMS PR DR CR
10-May GJ-1 ₱ 26,400.00
18-Jan GJ-2 36,000
TOTAL 62,400
BALANCE ₱ 62,400.00

ACCOUNT NAME: REFERAL REVENUES ACCOUNT # : 420

DATE ITEMS PR DR CR
15-May GJ-2 ₱ 10,000.00
TOTAL 10,000
BALANCE ₱ 10,000.00

ACCOUNT NAME: SALARIES EXPENSE ACCOUNT # : 510

DATE ITEMS PR DR CR
13-May GJ-2 ₱ 6,600.00
27 GJ-2 7,200
TOTAL 13,800
BALANCE ₱ 13,800.00

ACCOUNT NAME: SUPPLIES EXPENSE ACCOUNT # : 520

DATE ITEMS PR DR CR

ACCOUNT NAME: RENT EXPENSE ACCOUNT # : 530

DATE ITEMS PR DR CR

ACCOUNT NAME: INSURANCE EXPENSE ACCOUNT # : 540

DATE ITEMS PR DR CR
ACCOUNT NAME: UTILITIES EXPENSE ACCOUNT # : 550
DATE ITEMS PR DR CR
30-May GJ-2 ₱ 1,400.00
31 GJ-2 3,000
TOTAL 4,400
BALANCE ₱ 4,400.00

ACCOUNT NAME: UTILITIES EXPENSE ACCOUNT # : 550

DATE ITEMS PR DR CR