Cash Sales Accounts

Date Customer/Particulars PR Dr. Discount Dr. Receivable CR.

2018
Jan. 4 R. Loyola / 205,800.00 4,200.00 210,000.00
5 Cash Sales 430,000.00
10 B. Bandonell / 235,200.00 4,800.00 240,000.00
22 M.Cerda / 127,400.00 2,600.00 130,000.00
25 G.Cevidal / 280,000.00 280,000.00
27 First Morayta Bank / 170,000.00
30 Cash Sales 1,310,000.00
2,758,400.00 11,600.00 860,000.00
(110) (430) (120)

DONE POSTING
 Page 01

Sales Cr. Sundries Account Amount Cr.

430,000.00

Notes Payable 170,000.00

1,310,000.00
1,740,000.00 170,000.00
(410)
 Purchase Accounts
Cash Discounts Payable
Date Check No. Payee PR Cr. Cr. Dr.
2018
Jan. 7 83 E. Samonte Company / 126,100.00 3,900.00 130,000.00
11 84 T.Arenas Company / 77,600.00 2,400.00 80,000.00
12 85 Puchased on Cash 70,000.00
14 86 Paid Interest on Notes (650) 10,000.00
15 87 Paid Salaries (610) 80,000.00
19 88 Withdrawal of Pangan (320) 100,000.00
21 89 Acquired Office Supplies (150) 40,000.00
22 90 Paid Frieght Charges (540) 20,000.00
26 91 E. Samonte Company / 90,000.00 90,000.00
613,700.00 6,300.00 300,000.00

(110) (530)

done posting
 Other Accounts
Purchases Dr. Dr. Amount

70,000.00
Interest Expense 10,000.00
Salaries Expense 80,000.00
Pangan, Withdrawal 100,000.00
Office Supplies 40,000.00
Transportation-In 20,000.00

70,000.00 250,000.00

(510)
 Payment Accounts Purchases
Date Suppliers Account Invoice Date Terms PR Payable Cr. Dr.
2018
Jan. 03 T.Arenas Company Jan. 02,2018 3/10,n/30 / 90,000.00 90,000.00
11 L.Viray Company jan.10,2018 3/10,n/30 / 120,000.00 120,000.00
17 E.Samonte Company jan.14,2018 3/10,n/30 / 190,000.00 190,000.00
25 A.Braganza Company jan.25,2018 3/10,n/30 / 340,000.00 340,000.00
28 L.Viray Company jan.27,2018 3/10,n/30 / 270,000.00 270,000.00
30 T.Arenas Company jan.29,2018 3/10,n/30 / 360,000.00 360,000.00
1,370,000.00 1,370,000.00

done
 Page 01

Store Sundries
Supplies Dr. Accounts Dr. Amount
 Accounts
Invoice Receivable Notes
Date Customer/Particulars Number PR Dr. Receivables Dr.
2018
Jan. 02 B.Bandonell 316 / 240,000.00
8 G. Sevidal 317 / 310,000.00
13 M.Cerda 318 / 130,000.00
18 R.Loyola 319 / 460,000.00
23 B.Bandonell 320 / 110,000.00
29 M.Cerda 321 / 170,000.00
1,420,000.00

(120)
 Page 01

Sundries
Sales Account
Cr. Cr. Amount

240,000.00
310,000.00
130,000.00
460,000.00
110,000.00
170,000.00
1,420,000.00

(410)
Date Particulars F Dr.

Jan. 01 Cash 110 240,000.00

Accounts Receivable 120 210,000.00
Merchandise Inventory 130 730,000.00
Prepaid Rent 140 90,000.00
Office Supplies 150 160,000.00
Office Equipment 160 1,000,000.00
Accumulated Depreciation 165
Notes Payable 210
Accounts Payable 220
Pangan, Capital 310
*To open the account in the balance sheet

9 Accounts Payable SL-03 10,000.00###

Purchase Returns & Allowances 520
*To record purhase returns to T. Arenas Co.

24 Sales Returns & Allowances 420 30,000.00

Accounts Receivable /
*To record return of Merchandise from G.Sevidal Com.

31 Rent Expense 620 30,000.00

Prepaid Rent 140
*To record the Rent Expired

Office Supplies Expense 630 130,000.00

Office Supplies 160
*To record the supplies used

Depreciation Expense 640 10,000.00

Accumulated Depreciation-Office Equipment 165
*To record the Depreciation for the month

Salaries Expense 610 90,000.00

Salaries Payable 230
*To record the accrued salaries
 Cr.

250,000.00
400,000.00
130,000.00
1,650,000.00

10,000.00

30,000.00

30,000.00

130,000.00

10,000.00

90,000.00
 Accounts Receivable
B.Bandonell 1 First Morayta Bank
Date Co F Column4 Debit Credit Balance Date Col
Jan.01,2018 - - Jan.01,2018
2 SJ-01 240,000.00 240,000.00 27
10 CRJ-01 240,000.00 -
23 SJ-01 110,000.00 110,000.00

G. Sevidal
Date Co F Column4 Debit Credit Balance
Jan.01,2018 - -
8 SJ-01 310,000.00 310,000.00
24 GJ-01 30,000.00 280,000.00
25 CRJ-01 280,000.00 -

M.Cerda
Date Co F Column4 Debit Credit Balance
Jan.01,2018 - -
13 SJ-01 130,000.00 130,000.00
22 CRJ-01 130,000.00 -
29 SJ-01 170,000.00 170,000.00

R.Loyola
Date Co F Column4 Debit Credit Balance
Jan.01,2018 GJ-01 210,000.00 210,000.00
4 CRJ-01 210,000.00 -
18 SJ-01 460,000.00 460,000.00
 NOTES PAYABLE Accounts Payable
Morayta Bank 2 T.Arenas Company
F Column4 Debit Credit Balance Date Co F Column4
- Jan.01,2018
CRJ-01 170,000.00 170,000.00 3 PJ-01
9 GJ-01
11 CDJ-01
30 PJ-01

L.Viray Company
Date Co F Column4
Jan.01,2018
11 PJ-01
28 PJ-01

E.Samonte Company
Date Co F Column4
Jan.01,2018
7 CDJ-01
17 PJ-01
26 CDJ-01

A.Braganza Company
Date Co F Column4
Jan.01,2018
25 PJ-01
Accounts Payable
3
Debit Credit Balance
-
90,000.00 90,000.00
10,000.00 80,000.00
80,000.00 -
360,000.00 360,000.00

Debit Credit Balance

-
120,000.00 120,000.00
270,000.00 390,000.00

Debit Credit Balance

130,000.00 130,000.00
130,000.00 -
190,000.00 190,000.00
90,000.00 100,000.00

Debit Credit Balance

-
340,000.00 340,000.00
Cash 110 Sales
Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 GJ-01 240,000.00 240,000.00 Jan.01,2018
Jan.31 CRJ-01 2,758,400.00 2,998,400.00 Jan.31 CRJ-01
Jan.31 CDJ-01 613,700.00 2,384,700.00 Jan.31 SJ-01

Accounts Receivable 120 Sales Returns&Allowances

Date Co F Column4 Debit Credit Balance Date Co F
Jan.01,2018 - Jan.01,2018
Jan.31 SL-01 740,000.00 740,000.00 24
Jan.31

Merchandise Inventoy 130 Sales Discounts

Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 GJ-01 730,000.00 730,000.00 Jan.01,2018
Jan.31 Jan.31 CRJ-01
Jan.31 Jan.31

Prepaid Rent 140 Purchases

Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 GJ-01 90,000.00 90,000.00 Jan.01,2018
30,000.00 60,000.00 Jan.31 CDJ-01
Jan.31 PJ-01

Office Supplies 150 Purchase Returns&Allowan

Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 GJ-01 160,000.00 160,000.00 Jan.01,2018
21 40,000.00 200,000.00 9
130,000.00 70,000.00
Office Equipment 160 Purchase Discounts
Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 GJ-01 1,000,000.00 1,000,000.00 Jan.01,2018
Jan.31 Jan.31 CDJ-01
Jan.31 Jan.31

Accumulated Depreciatio 165 Transportation-In

Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 GJ-01 250,000.00 250,000.00 Jan.01,2018
Jan.31 10,000.00 260,000.00 22
Jan.31

Notes Payable 210 Salaries Expense

Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 GJ-01 400,000.00 400,000.00 Jan.01,2018
Jan.31 SL-02 170,000.00 570,000.00 15
Jan.31 31

Accounts Payable 220 Rent Expense

Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 - - Jan.01,2018
Jan.31 SL-01 1,190,000.00 1,190,000.00 Jan.31
Jan.31 Jan.31

Salaries Payable 230 Office Supplies Expense

Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 Jan.01,2018
Jan.31 90,000.00 90,000.00 Jan.31
Jan.31 Jan.31
Pangan, Capital 310 Depreciation Expense
Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 GJ-01 1,650,000.00 1,650,000.00 Jan.01,2018
Jan.31 Jan.31
Jan.31 Jan.31

Pangan, Withdrawal 320 Interest Expense

Date Co F Co Debit Credit Balance Date Co F
Jan.01,2018 - Jan.01,2018
19 100,000.00 100,000.00 14

Income Summary 330

Date Co F Co Debit Credit Balance
Jan.01,2018
Jan.31
Jan.31
 410
Co Debit Credit Balance
-
1,740,000.00 1,740,000.00
1,420,000.00 3,160,000.00

420
Co Debit Credit Balance
-
30,000.00 30,000.00

430
Co Debit Credit Balance
-
11,600.00 11,600.00

510
Co Debit Credit Balance
-
70,000.00 70,000.00
1,370,000.00 1,440,000.00

520
Co Debit Credit Balance
-
10,000.00 10,000.00
 530
Co Debit Credit Balance
-
6,300.00 6,300.00

540
Co Debit Credit Balance
-
20,000.00 20,000.00

610
Co Debit Credit Balance
-
80,000.00 80,000.00
90,000.00 170,000.00

620
Co Debit Credit Balance
-
30,000.00 30,000.00

630
Co Debit Credit Balance
-
130,000.00 130,000.00
 640
Co Debit Credit Balance
-
10,000.00 10,000.00

650
Co Debit Credit Balance
-
10,000.00 10,000.00
 Unadjusted Trial Balance Adjustments
Account Title Debit Credit Debit
110 Cash 2,384,700.00
120 Accounts Recivable 740,000.00
130 Merchandise Inventory 730,000.00
140 Prepaid Rent 90,000.00
150 Office Supplies 200,000.00
160 Office Equipment 1,000,000.00
165 Accumulated Depreciation 250,000.00
210 Notes Payable 570,000.00
220 Accounts Payable 1,190,000.00
230 Salaries Payable
310 Pangan, Capital 1,650,000.00
320 Pangan, Withdrawals 100,000.00
330 Income Summary
410 Sales 3,160,000.00
420 Sales Returns & Allowances 30,000.00
430 Sales Dicounts 11,600.00
510 Purchases 1,440,000.00
520 Purchases Returns & Allowances 10,000.00
530 Purchases Discounts 6,300.00
540 Transportation In 20,000.00
610 Salaries Expense 80,000.00 90,000.00
620 Rent Expense 30,000.00
630 Office Supplies Expense 130,000.00
640 Depreciation Expense 10,000.00
650 Interest Expense 10,000.00
Totals 6,836,300.00 6,836,300.00 260,000.00
Net Profit
Totals
Adjustments Adjusted Trial Balance Income Statement Balance Sheet
Credit Debit Credit Debit Credit Debit Credit
2,384,700.00 2,384,700.00
740,000.00 740,000.00
730,000.00 730,000.00
30,000.00 60,000.00 60,000.00
130,000.00 70,000.00 70,000.00
1,000,000.00 1,000,000.00
10,000.00 260,000.00 260,000.00
570,000.00 570,000.00
1,190,000.00 1,190,000.00
90,000.00 90,000.00 90,000.00
1,650,000.00 1,650,000.00
100,000.00 100,000.00

3,160,000.00 3,160,000.00
30,000.00 30,000.00
11,600.00 11,600.00
1,440,000.00 1,440,000.00
10,000.00 10,000.00
6,300.00 6,300.00
20,000.00 20,000.00
170,000.00 170,000.00
30,000.00 30,000.00
130,000.00 130,000.00
10,000.00 10,000.00
10,000.00 10,000.00
260,000.00 6,936,300.00 6,936,300.00 1,851,600.00 3,176,300.00 5,084,700.00 3,760,000.00
Account Title GL No. Debit Credit