Individual Accounts PR Sub Accounts

Cash 110 Current Assets

Accounts Receivable 120 Current Assets
Advances to Riders 121 Current Assets
Merchandise Inventory 130 Current Assets
Supplies 140 Current Assets
Equipment 150 Non-Current Assets
Accumulated Depreciation - Equipment 151 Contra Asset
Motorcycles 160 Non-Current Assets
Accumulated Depreciation - Motorcycles 161 Contra Asset
Furnitures and Fixtures 170 Non-Current Assets
Accumulated Depreciation - Furnitures and Fixtu 171 Contra Asset
Accumulated Depreciation 190 Contra Asset
Accounts Payable 210 Current Liabilities
Utilities Payable 220 Current Liabilities
Due to Riders 230 Current Liabilities
Taxes Payable 240 Current Liabilities
Katrina Go, Capital 310 Equity
Katrina Go, Withdrawals 320 Equity
Income Summary 330 Equity
Service Fees 410 Revenue
Sales Revenue 420 Revenue
Sales Discount 421 Revenue
Sales Returns and Allowances 422 Revenue
Salaries Expense 510 Expenses
Commission Expense 511 Expenses
Professional Fees 512 Expenses
Employee Benefits 513 Expenses
Supplies Expense 520 Expenses
Gasoline Expense 530 Expenses
Utilities Expense 540 Expenses
Repairs and Maintenance 550 Expenses
Purchases 560 Expenses
Purchase Discounts 561 Expenses
Purchase Returns and Allowances 562 Expenses
Depreciation Expense 563 Expenses
Freight-in 564 Expenses
Advertising and Promotions 570 Expenses
Depreciation Expense - Equipment 580 Expenses
Depreciation Expense - Motorcycles 581 Expenses
Depreciation Expense - Furnitures and Fixtu 582 Expenses
Taxes and Licenses 590 Expenses
 GENERAL JOURNAL

Date Account Titles Ref Debit Credit

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 Go-Kart Grocery Services Go
Income Statement Statement
From the Period March 1, 2023 to March 17, 2023 From the Perio

Revenues Owner's Equity

Add: Profit
Total Total
Less: Withdrawals
Expenses Total

Total

Profit 0

Go-Kart Grocery Services

Balance Sheet
March 17, 2023

Assets
Current Assets

Total Current Assets

Non-Current Assets

Total Non-Current Assets

Total Assets 0

Liabilities
Current Liabilities

Total Liabilities
Owner's Equity

Total Liabilties Owner's Equity 0

 Go-Kart Grocery Services
Statement of Changes in Owner's Equity
From the Period March 1, 2023 to March 17, 2023

Owner's Equity

Total
Less: Withdrawals
 Go-Kart Grocery Services
Trial Balance
From the Period March 1, 2023 to March 17, 2023

Dr. Cr.

0 0
Account Name: CASH Account No. 110
Date Particulars Ref Debit Credit Balance
March -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
₱0
March -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
₱0
Account Name: ACCOUNTS RECEIVABLE Account No.
Date Particulars Ref Debit Credit
March

Account Name: ADVANCES TO RIDERS Account No.

Date Particulars Ref Debit Credit
March

Account Name: MERCHANDISE INVENTORY Account No.

Date Particulars Ref Debit Credit
March

Account Name: SUPPLIES Account No.

Date Particulars Ref Debit Credit
March

Account Name: EQUIPMENT Account No.

Date Particulars Ref Debit Credit
March
Account Name: ACCUMULATED DEPRECIATION - EQUIPMENT Account No.
Date Particulars Ref Debit Credit
March

Account Name: MOTORCYCLES Account No.

Date Particulars Ref Debit Credit
March

Account Name: ACCUMULATED DEPRECIATION - MOTORCYCLES Account No.

Date Particulars Ref Debit Credit
March

Account Name: FURNITURE AND FIXTURES Account No.

Date Particulars Ref Debit Credit
March

Account Name: ACCUMULATED DEPRECIATION - FURNITURES AND FIAccount No.

Date Particulars Ref Debit Credit
March
 120 Account Name: ACCOUNTS PAYABLE Account No.
Balance Date Particulars Ref Debit
₱0 March
-
₱0 March

121
Balance
-
-
-
-
- Account Name: UTILITIES PAYABLE Account No.
- Date Particulars Ref Debit
- March -
-
-
- Account Name: DUE TO RIDERS Account No.
- Date Particulars Ref Debit
March

130
Balance
₱0

140
Balance
-
₱0 March
0
₱0

150
Balance
₱0
 151
Balance
₱0

160
Balance
₱0

161
Balance
₱0

170
Balance
₱0

171
Balance
₱0
Account No. 210 Account Name: KATRINA GO, CAPITAL
Credit Balance Date Particulars Ref
- March
₱0
-
-
-
- Account Name: KATRINA GO, WITHDRAWALS
- Date Particulars Ref
- March
₱0

Account No. 220 Account Name: INCOME SUMMARY

Credit Balance Date Particulars Ref
- March

Account No. 230

Credit Balance
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
 Account No. 310 Account Name: SERVICE FEES
Debit Credit Balance Date Particulars Ref
₱0 March
-
-

Account No. 320

Debit Credit Balance
₱0
-

March
Account No. 330
Debit Credit Balance
-
-
-

Account Name: SALES REVENUE

Date Particulars Ref
March
 Account No. 410 Account Name: SALARIES EXPENSE
Debit Credit Balance Date
- March
-
-
-
-
- Account Name: COMMISSION EXPENSE
- Date
- March
-
₱0
-
- Account Name: SUPPLIES EXPENSE
- Date
- March
₱0
-

Account Name: GASOLINE EXPENSE

Account No. 420 Date
Debit Credit Balance March
-
-
-
- Account Name: UTILITIES EXPENSE
- Date
- March
₱0
-

Account Name: REPAIRS AND MAINTENANCE

Date
March

Account Name: PURCHASES

Date
March

Account Name: PURCHASE DISCOUNTS

Date
March

Account Name: PURCHASE RETURNS AND ALLOWANCES

Date
March

Account Name: FREIGHT-IN

Date
March

Account Name: ADVERTISING AND PROMOTIONS

Date
March
Account Name: SALARIES EXPENSE Account No. 510
Particulars Ref Debit Credit Balance
₱0
₱0
-

Account Name: COMMISSION EXPENSE Account No. 511

Particulars Ref Debit Credit Balance
₱0
-

Account Name: SUPPLIES EXPENSE Account No. 520

Particulars Ref Debit Credit Balance
₱0
-

Account Name: GASOLINE EXPENSE Account No. 530

Particulars Ref Debit Credit Balance
₱0
-

Account Name: UTILITIES EXPENSE Account No. 540

Particulars Ref Debit Credit Balance
₱0
₱0
-

Account Name: REPAIRS AND MAINTENANCE Account No. 550

Particulars Ref Debit Credit Balance
₱0
-

Account Name: PURCHASES Account No. 560

Particulars Ref Debit Credit Balance
 -
-
-
₱0
-

Account Name: PURCHASE DISCOUNTS Account No. 561

Particulars Ref Debit Credit Balance
-
-
-
-

Account Name: PURCHASE RETURNS AND ALLOWANCES Account No. 562

Particulars Ref Debit Credit Balance
-
-

Account Name: FREIGHT-IN Account No. 564

Particulars Ref Debit Credit Balance
₱0
-

Account Name: ADVERTISING AND PROMOTIONS Account No. 570

Particulars Ref Debit Credit Balance
₱0
-
Account Name: DEPRECIATION EXPENSE - EQUIPMENT Account No.
Date Particulars Ref Debit Credit
March

Account Name: DEPRECIATION EXPENSE - MOTORCYCLES Account No.

Date Particulars Ref Debit Credit
March

Account Name: DEPRECIATION EXPENSE - FURNITURES AND FIXTURAccount No.

Date Particulars Ref Debit Credit
March
 580
Balance
₱0
-

581
Balance
₱0
-

582
Balance
₱0
-
 Go-Kart Grocery Services
Worksheet
For the Month Ended March 31, 2023
Unadjusted Trial
Particulars P.R. Adjusting Entries
Balance
Dr. Cr. Dr. Cr.
#N/A -
#N/A -
#N/A -
#N/A -
#N/A - -
#N/A -
#N/A -
#N/A -
#N/A -
#N/A -
#N/A -
#N/A
#N/A -
#N/A -
#N/A -
#N/A
#N/A -
#N/A -
#N/A
#N/A -
#N/A -
#N/A
#N/A
#N/A -
#N/A -
#N/A
#N/A
#N/A -
#N/A -
#N/A -
#N/A -
#N/A -
#N/A -
#N/A -
 #N/A
#N/A -
#N/A -
#N/A -
#N/A -
#N/A -
#N/A
0 0 0 0
Profit
ry Services
heet
d March 31, 2023

Adjusted Trial Balance Income Statement Balance Sheet

Dr. Cr. Dr. Cr. Dr. Cr.

- -
- -
- -
-
- -
- -
- - -
- - -
- - -
- - -
- - -
- -
- - -
- - -
- - -
- -
- - -
- -

- -
- -
- -
- -
- - -
- - -
- -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
 - -
- - -
- - -
- - -
- - -
- - -

0 0 0 0 0 0
0 0
0 0 0 0
 Go-Kart Grocery Services
Trial Balance
From the Period March 1, 2023 to March 31, 2023

Dr. Cr.
0 0
 Go-Kart Grocery Services
Income Statement
From the Period March 1, 2023 to March 31, 2023

Net Sales
Sales Revenue -
Less: Sales Discount -
Sales Returns and Allowances -
Net Sales -

Cost of Sales
Merchandise Inventory, 3/1/2023 -
Purchases -
Less: Purchase Discounts -
Purchase Returns and Allowan - -
Net Purchases -
Freight In -
Net Cost of Purchases -
Goods Avaliable for Sale -
Less: Merchandise Inventory, 3/31/2023 -
Cost of Sales -
Gross Profit -

Other Operating Income

Service Fees -

Total -

Operating Expenses
Selling Expenses
-
-
-
-
Total Selling Expenses -
Administrative Expenses
-
-
-
-
 -
-
Total Administrative Expenses -
Total Operating Expenses -
Operating Profit -

Profit -
 Go-Kart Grocery Services
Statement of Changes in Equity
As of March 31, 2023

-
Add: Profit -
Total -
Less: Withdrawals -
-

Go-Kart Grocery Services

Balance Sheet
As of March 31, 2023

Assets
Current Assets
-
-
-
-
-
Total Current Assets -

Non-Current Assets
-
Less: Accumulated Depreciation - -
-
Less: Accumulated Depreciation - -
-
Less: Accumulated Depreciation - -
Total Non-Current Assets -
Total Assets -

Liabilities
Current Liabilites
-
-
-
-
 Total Current Liabilities -

Non-Current Liabilities

Total Non-Current Liabilities -

Total Liabilites -

Owner's Equity
-
Total Liabilites and Owner's Equity -
 Useful
Salvage Depreciable Annual Monthly
Fixed Assets Cost Life
Value Value Depreciation Depreciation
Equipment 0 (years)
1 years 0 0
Motorcycles
Furniture and 0 1 years 0 0
Fixtures 0 1 years 0 0
 Months Depreciatio
Depreciatio n Expense
1 month 0
1 month 0
1 month 0