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Report in FAR, Problem 7
Report in FAR, Problem 7
CHECK REGISTER
Check Debits
No. Date 2022 Payee Voucher No. Vouchers Payable
701 1-Jan Calayag Company 600 ₱ 9,500.00
702 3-Jan Cruz Realty 601 ₱ 9,250.00
703 10-Jan Dorega Suppliers 602 ₱ 8,000.00
704 12-Jan Espiritu Bookstore 603 ₱ 6,000.00
705 18-Jan Giron Freight Company 604 ₱ 700.00
706 26-Jan Matias Power 607 ₱ 2,560.00
707 28-Jan Ligeralde Business Machines 605 ₱ 15,000.00
₱ 51,010.00
.(210)
VOUCHER REGISTER
Debits
Purchases Transportation in Office Supplies Transportation out
₱ 6,000.00
₱ 700.00
₱ 8,500.00
₱ 7,350.00
₱ 15,850.00 ₱ 700.00 ₱ 6,000.00 ₱ -
.(510) .(540) .(170)
R
Credits
Purchase Discount Cash in bank
₱ 190.00 ₱ 9,310.00
₱ 9,250.00
₱ 160.00 ₱ 7,840.00
₱ 120.00 ₱ 5,880.00
₱ 700.00
₱ 2,560.00
₱ 300.00 ₱ 14,700.00
₱ 770.00 ₱ 50,240.00
.(530) .(110)
Other Account Title
Account title P.R. Debit Credit
Rent Expense 610 ₱ 9,250.00
₱ 35,310.00 ₱ 1,500.00
.(/) .(/)
ASSET
Account: CASH IN BANK Account No:
Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
January 1 701 ₱9,310.00
3-Jan 702 ₱9,250.00
10-Jan 703 ₱7,840.00
12-Jan 704 ₱5,880.00
18-Jan 705 ₱700.00
26-Jan 706 ₱2,560.00
28-Jan 707 ₱14,700.00
LIABILITIES
Account: VOUCHERS PAYABLE Account No:
Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
GIVEN ₱ 95,000.00
January 1 601 701 ₱ 9,500.00 ₱ 9,250.00 ₱9,500.00
3 702 ₱ 9,250.00 ₱9,250.00
5 603 ₱ 6,000.00
7 604 ₱ 700.00
10 703 ₱ 8,000.00 ₱ - ₱8,000.00
12 704 ₱ 6,000.00 ₱6,000.00
15 605 ₱ 15,000.00
18 705 ₱ 700.00 ₱700.00
22 606 ₱ 8,500.00
26 607 706 ₱ 2,560.00 ₱ 2,560.00 ₱2,560.00
28 608 707 ₱ 15,000.00 ₱ 7,000.00 ₱15,000.00
28 608 ₱ 8,500.00 ₱8,500.00
31 609 ₱ 7,350.00
₱59,510.00
EXPENSES
Account: PURCHASES Account No:
Date Item Post Ref. Debit Credit Balance
Voucher no. Ck. No. Debit
GIVEN ₱ 9,500.00
January 22 606 ₱ 8,500.00
31-Jan 609 ₱ 7,350.00
Credit
-₱9,310.00
-₱18,560.00
-₱26,400.00
-₱32,280.00
-₱32,980.00
-₱35,540.00
-₱50,240.00
-₱50,240.00
170
Credit
₱ 134,000.00
₱ 140,000.00
₱ 140,000.00
180
Credit
₱ 2,300.00
₱ 17,300.00
₱ 17,300.00
₱15,000.00
₱8,500.00
₱2,560.00
₱7,000.00
₱144,010.00
₱84,500.00
510
Credit
₱ 9,500.00
₱ 18,000.00
₱ 25,350.00
₱ 25,350.00
520
Credit
₱ 1,500.00
₱ 1,500.00
530
Credit
₱ 190.00
₱ 350.00
₱ 470.00
₱ 770.00
₱ 770.00
540
Credit
₱ 700.00
₱ 700.00
610
Credit
₱ 9,250.00
₱ 9,250.00
620
Credit
₱ 2,560.00
₱ 2,560.00
Account No:
Balance
Debit Credit