GENERAL JOURNAL

CASH ACCOUNTS PAYABLE

ACCOUNTS RECEIVABLE NOTES PAYABLE
OFFICE SUPPLIES UNEARNED REVENUE
PREPAID RENT
D. RAMOS, CAPITAL
OFFICE EQUIPMENT D. RAMOS, DRAWING

Trial Balance
URNAL
ABLE PROFESSIONAL FEES
LE SALARIES EXPENSE
ENUE UTILITIES EXPENSE
ITAL REPRESENTATION EXPENSE
WING PERMITS AND LICENSE EXPENSE

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 GENERAL JOURNAL
Date Particulars Ref. Debit Credit
Dec. 1 Cash 101 PHP 500,000
D. Ramos, Capital 301 PHP 500,000
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Cash 101 100,000
Notes Payable 202 100,000

Permits and License Expens 508 10,000

Cash 101 10,000

Prepaid Rent 104 120,000

Cash 101 120,000

Dec. 2 Accounts Receivable 102 135,000

Professional Fees 401 135,000

Office Supplies 103 5,000

Cash 101 5,000

Dec. 8 Cash 101 37,500

Professional Fees 401 37,500

Office Equipment 105 36,000

Cash 101 36,000

Dec. 15 Cash 101 135,000

Accounts Receivable 102 135,000

Dec. 17 D. Ramos, Drawing 302 25,000

Cash 101 25,000

Dec. 20 Representation Expense 504 25,000

Accounts Payable 201 25,000

Dec. 22 Cash 101 35,000

Unearned Revenue 203 35,000

Dec. 23 Accounts Receivable 102 55,000

Professional Fees 401 55,000

Dec. 27 Accounts Receivable 102 20,000

Professional Fees 401 20,000
Dec. 31 Salaries Expense 501 15,000
Utilities Expense 503 8,000
Cash 101 23,000

TOTAL PHP 1,261,500 PHP 1,261,500

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 GENERAL LEDGER
Account CASH Number 101
Balance
Date Item P.R. Debit Credit
Debit Credit
HOME
Dec.1 101 500,000
10,000
101 100,000
2 101 5,000
8 101 37,500 36,000
15 101 135,000
17 101 25,000
22 101 35,000
31 101 23,000
P 807,500 P 99,000
 GENERAL LEDGER
Account ACCOUNTS RECEIVABLE Number 102
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
2 102 135,000
15 102 135,000
23 102 55,000
27 102 20,000
P210,000 P135,000
 GENERAL LEDGER
Account OFFICE SUPPLIES Number 103
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-02 103 5,000
P5,000
 GENERAL LEDGER
Account PREPAID RENT Number 104
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-01 104 P120,000
P120,000
 GENERAL LEDGER
Account OFFICE EQUIPMENT Number 105
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-08 105 36,000
P36,000
 GENERAL LEDGER
Account ACCOUNTS PAYABLE Number 201
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-20 201 25,000
P25,000
 GENERAL LEDGER
Account NOTES PAYABLE Number 202
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-01 203 100,000
P100,000
 GENERAL LEDGER
Account UNEARNED REVENUE Number 203
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-22 203 35,000
P35,000
 GENERAL LEDGER
Account D. RAMOS, CAPITAL Number 301
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-01 301 500,000
P500,000
 GENERAL LEDGER
Account D. RAMOS, DRAWING Number 302
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-17 303 25,000
P25,000
 GENERAL LEDGER
Account PROFESSIONAL FEES Number 401
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-02 401 135,000
8 375,000
23 55,000
27 20,000
585,000
 GENERAL LEDGER
Account SALARY EXPENSE Number 501
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-31 501 15,000
15,000
 GENERAL LEDGER
Account UTILITIES EXPENSE Number 503
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-31 503 8,000
8,000
 GENERAL LEDGER
Account REPRESENTATION EXPENSE Number 504
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-20 504 25,000
25,000
 GENERAL LEDGER
Account PERMIT AND LICENSE EXPENSE Number 508
Balance
Date Item P.R. Debit
Credit Debit Credit
HOME
Dec-01 508 100,000
100,000
 DON ACCOUNTING FIRM
Trial Balance
For the Month Ended December 31

ACCOUNTS DEBIT CREDIT

Cash PHP 588,500
Accounts Receivable 75,000
Office Supplies 5,000
Prepaid Rent 120,000
Office Equipment 36,000
Accounts Payable PHP 25,000
Notes Payable 100,000
Unearned Revenue 35,000
D. Ramos, Capital 500,000
D. Ramos, Drawing 25,000
Professional Fees 247,500
Salaries Expense 15,000
Utilities Expense 8,000
Representation Expense 25,000
Pemit and License Expense 10,000

TOTAL PHP 907,500 PHP 907,500

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