MP Elite Empire

Chart of Accounts

Acc. No Account Name

100 [Current Assets]
101 Bank
102 Cash

150 [Non Current Assets]

200 [Current Liabilities]

250 [Non Current Liabilities]

300 [Owners Equity]

400 [Income]
401 Tutoring Services

500 [Cost of Goods Sold]

600 [Expenses]
601 Credit Card
602 Car Installment
 MP Elite Empire
General Journal
For the period ending 31 December 2022

Ref Date Account Debit Credit

GJ1 1/7/2022 Bank 900.00
Tutoring Services 900.00

GJ2 1/25/2022 Bank 1,080.00

Tutoring Services 1,080.00

GJ3 1/28/2022 Bank 1,095.00

Tutoring Services 1,095.00

GJ4 1/29/2022 Credit Card 1,956.00

Bank 1,956.00

GJ5 1/30/2022 Bank 960.00

Tutoring Services 960.00

GJ6 2/3/2022 Car Installment 1,130.00

Bank 1,130.00

GJ7 2/16/2022 Cash 1,760.00

Tutoring Services 1,760.00

GJ8 2/17/2022 Bank 900.00

Tutoring Services 900.00

GJ9 2/26/2022 Credit Card 992.47

Bank 992.47

GJ10 2/26/2022 Bank 400.00

Tutoring Services 400.00

GJ11 3/3/2022 Car Installment 1,130.00

Bank 1,130.00

GJ12 3/16/2022 Bank 900.00

Tutoring Services 900.00

GJ13 3/18/2022 Bank 1,090.00

Tutoring Services 1,090.00

GJ14 3/21/2022 Bank 960.00

Tutoring Services 960.00
GJ15 3/21/2022 Bank 960.00
Tutoring Services 960.00

GJ16 3/26/2022 Credit Card 737.25

Bank 737.25

GJ17 4/3/2022 Car Installment 1,130.00

Bank 1,130.00

GJ18 4/7/2022 Cash 1,260.00

Tutoring Services 1,206.00
mpire
urnal
1 December 2022

Narration
Digital Receipt #1
Invoice #1

Digital Receipt #2
Invoice #2

Digital Receipt #3
Invoice #3

Digital receipt #4
Invoice #4

Receipt #07401

Digital Receipt #5
Invoice #5

Digital Receipt #6
Invoice #6

Digital Receipt #7
Invoice #7

Digital Receipt #8
Invoice #8

Digital Receipt #9
Invoice #9
Digital Receipt #10
Invoice #10

Receipt #07403
 MP Elite Empire
General Ledger
For the period ending 31 December 2022

101 Bank
Date Explanation Post Ref Debit Credit
1 1/1/2022 Opening Balance N/A
2 1/7/2022 Tutoring Services 900.00
3 1/25/2022 Tutoring Services 1,080.00
4 1/28/2022 Tutoring Services 1,095.00
5 1/29/2022 Credit Card 1,965.00
6 1/30/2022 Tutoring Services 960.00
7 2/3/2022 Car Installment 1,130.00
8 2/17/2022 Tutoring Services 900.00
9 2/26/2022 Credit Card 992.47
10 2/26/2022 Tutoring Services 400.00
11 3/3/2022 Car Installment 1,130.00
12 3/16/2022 Tutoring Services 900.00
13 3/18/2022 Tutoring Services 1,090.00
14 3/21/2022 Tutoring Services 960.00
15 3/21/2022 Tutoring Services 960.00
16 3/26/2022 Credit Card 737.25
17 4/3/2022 Car Installment 1,130.00

102 Cash
Date Explanation Post Ref Debit Credit
1 1/1/2022 Opening Balance
2 2/16/2022 Tutoring Services GJ7 1,760.00
3 4/7/2022 Tutoring Services GJ18 1,260.00

401 Tutoring Services

Date Explanation Post Ref Debit Credit
1 1/1/2022 Opening Balance N/A
2 1/7/2022 GJ1 900.00
3 1/25/2022 GJ2 1,080.00
4 1/28/2022 GJ3 1,095.00
5 1/30/2022 GJ5 960.00
6 2/16/2022 GJ7 1,760.00
7 2/17/2022 GJ8 900.00
8 2/26/2022 GJ10 400.00
9 3/16/2022 GJ12 900.00
10 3/18/2022 GJ13 1,090.00
11 3/21/2022 GJ14 960.00
12 3/21/2022 GJ15 960.00
13 4/7/2022 GJ18 1,260.00
601 Credit Card
Date Explanation Post Red Debit Credit
1 1/1/2022 Opening Balance N/A
1/29/2022 GJ4 1,956.00
2/26/2022 GJ9 992.47
3/26/2022 GJ16 737.25

602 Car Installment

Date Explanation Post Ref Debit Credit
1 1/1/2022 Opening Balance N/A
2/3/2022 1,130.00
3/3/2022 1,130.00
4/3/2022 1,130.00
Balance

900.00
1,980.00
2,175.00
1,119.00
2,079.00
949.00
1,849.00
856.53
1,256.53
126.53
1,026.53
2,116.53
3,076.53
4,036.53
3,299.28
2,169.28

Balance

1,760.00
3,020.00

Balance

900.00
1,980.00
3,085.00
Balance

1,956.00
2,948.47
3,685.72

Balance

1,130.00
2,260.00
3,390.00