GENERAL JOURNAL

ACCOUNT TITLE

DATE

DOC.
NO.

6 20 Cash

POST.
REF.

GENERAL
DEBIT
CREDIT
###

Bacani, Capital

500,000.00

Banatao, Capital

500,000.00

Galiza, Capital

500,000.00

Sampaga, Capital

500,000.00

to record payment of capital of partners

24 Legal and Professional Expense

40,000.00

Cash

40,000.00

to record payment of legal and professional fees for the start up of the business
25 Insurance Expense

150,000.00

Cash

150,000.00

to record payment of insurance of the Building

Rent expense

60,000.00

Cash

60,000.00

to record advanced payment of rent for 3 months

27 Equipment

192,513.25

Cash

192,513.25

to record payment of equipment used in the business

Repairs/Maintenance Expense

15,000.00

Cash

15,000.00

to record payment of repairs for the renovation of the building

Furniture and Fixtures

88,068.19

Cash

88,068.19

to record payment of furniture and fixtures for the building

30 Utilities Expense

10,200.00

Cash

10,200.00

to record payment of utilities

Miscellaneous Expense

5,000.00

Cash

5,000.00

to record payment of other expenses incurred

Advertising Expense

10,000.00

Cash

10,000.00

to record payment for business advertising

Purchases

132,575.00

Cash
7

to record payment for purchases

Cash
VAT Payable
Sales
to record cash receipts for sales
Cash
VAT Payable
Sales
to record cash receipts for sales
Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
Cash
VAT Payable
Sales
to record cash receipts for sales
Cash
VAT Payable
Sales
to record cash receipts for sales

132,575.00
18,645.00
1,997.68
16,647.32
13,820.00
1,480.71
12,339.29
20,900.00
2,239.29
18,660.71
22,600.00
22,600.00
23,405.00
2,507.68
20,897.32
30,885.00
3,309.11
27,575.89

6 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
7 Cash
VAT Payable
Sales
to record cash receipts for sales
8 Cash
VAT Payable
Sales
to record cash receipts for sales
9 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
10 Cash
VAT Payable
Sales
to record cash receipts for sales
11 Cash
VAT Payable
Sales
to record cash receipts for sales
12 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
13 Cash
VAT Payable
Sales
to record cash receipts for sales
14 Cash
VAT Payable
Sales
to record cash receipts for sales
15 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash
to record payment of salaries and wages of employees
16 Cash
VAT Payable
Sales
to record cash receipts for sales
17 Cash
VAT Payable
Sales
to record cash receipts for sales
18 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases

14,160.00
1,517.14
12,642.86
22,600.00
22,600.00
18,825.00
2,016.96
16,808.04
18,440.00
1,975.71
16,464.29
16,520.00
1,770.00
14,750.00
22,600.00
22,600.00
12,920.00
1,384.29
11,535.71
13,095.00
1,403.04
11,691.96
15,065.00
1,614.11
13,450.89
22,600.00
22,600.00
17,635.00
1,889.46
15,745.54

13,950.00
1,494.64
12,455.36
11,445.00
1,226.25
10,218.75
22,600.00
22,600.00
52,645.13
550.00
750.00
500.00
50,485.13
11,165.00
1,196.25
9,968.75
11,585.00
1,241.25
10,343.75
13,040.00
1,397.14
11,642.86
22,600.00
22,600.00

19 Cash
VAT Payable
Sales
to record cash receipts for sales
20 Cash
VAT Payable
Sales
to record cash receipts for sales
21 Purchases
Cash
to record payment of inventory purchases
Cash
VAT Payable
Sales
to record cash receipts for sales
22 Cash
VAT Payable
Sales
to record cash receipts for sales
23 Cash
VAT Payable
Sales
to record cash receipts for sales
24 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
25 Telephone Expenses
Cash
to record payment of telephone expenses
Dues and Subscriptions Expenses
Cash
to record payment for newspaper and magazine subscriptions
Cash
VAT Payable
Sales
to record cash receipts for sales
26 Cash
VAT Payable
Sales
to record cash receipts for sales
27 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
28 Cash
VAT Payable
Sales
to record cash receipts for sales
29 Cash
VAT Payable
Sales
to record cash receipts for sales
30 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
31 Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash
to record payment of salaries and wages of employees
Due to SSS

10,325.00
1,106.25
9,218.75
10,880.00
1,165.71
9,714.29
22,600.00
22,600.00
9,660.00
1,035.00
8,625.00
10,015.00
1,073.04
8,941.96
14,780.00
1,583.57
13,196.43
15,970.00
1,711.07
14,258.93
22,600.00
22,600.00
1,200.00
1,200.00
520.00
520.00
17,235.00
1,846.61
15,388.39
11,445.00
1,226.25
10,218.75
13,305.00
1,425.54
11,879.46
22,600.00
22,600.00
16,190.00
1,734.64
14,455.36
15,750.00
1,687.50
14,062.50
14,620.00
1,566.43
13,053.57
22,600.00
22,600.00
56,694.75
550.00
750.00
500.00
54,894.75
1,100.00

Due to PhilHealth
1,500.00
Due to Pag-IBIG
1,000.00
Cash
to record payment of withheld SSS, Philhealth and Pag-IBIG contributions
14,130.00
31 Cash
VAT Payable
Sales
to record cash receipts for sales
VAT Payable
46,361.78
Cash
to record remittance of VAT payable
Depreciation expense
3,208.55
Accumulated Depreciation, Equipment
to record depreciation of equipment
Electricity Expense
9,678.42
Cash
to record payment of electricity expense
Water Expense
613.09
Cash
to record payment of water expense
Depreciation expense
1,267.80
Accumulated Depreciation, Furniture and Fixtures
To record depreciation of Furniture and Fixtures

3,600.00

1,513.93
12,616.07

46,361.78

3,208.55

9,678.42

613.09

1,267.80

109339.88

13,400@ Purchase order

13,400@ Purchase order

13,400@ Purchase order

GENERAL JOURNAL
DATE
8

ACCOUNT TITLE
1 Cash

DOC. POST.
NO.
REF.

GENERAL
DEBIT
CREDIT
11785.00

VAT Payable

1262.68

Sales

10522.32

to record cash receipts for sales

Purchases

87375.00

Cash

87375.00

to record payment of inventory purchases

2 Cash

13065.00

VAT Payable

1399.82

Sales

11665.18

to record cash receipts for sales

Purchases

22600.00

Cash

22600.00

to record payment of inventory purchases

3 Cash

16905.00

VAT Payable

1811.25

Sales

15093.75

to record cash receipts for sales

4 Cash

15235.00

VAT Payable

1632.32

Sales

13602.68

to record cash receipts for sales

5 Cash

14020.00

VAT Payable

1502.14

Sales

12517.86

to record cash receipts for sales

Purchases

22600.00

Cash

22600.00

to record payment of inventory purchases

6 Cash

13290.00

VAT Payable

1423.93

Sales

11866.07

to record cash receipts for sales

7 Cash

13760.00

VAT Payable

1474.29

Sales

12285.71

to record cash receipts for sales

8 Cash

16755.00

VAT Payable

1795.18

Sales

14959.82

to record cash receipts for sales

Purchases

22600.00

Cash

22600.00

to record payment of inventory purchases

9 Cash

16065.00

VAT Payable

1721.25

Sales

14343.75

to record cash receipts for sales

10 Cash

14170.00

VAT Payable

1518.21

Sales

12651.79

to record cash receipts for sales

11 Cash
VAT Payable
Sales

12735.00
1364.46
11370.54

12

13

14

15

to record cash receipts for sales

Purchases
Cash
to record payment of inventory purchases
Cash
VAT Payable
Sales
to record cash receipts for sales
Cash
VAT Payable
Sales
to record cash receipts for sales
Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record cash receipts for sales
Cash
VAT Payable
Sales
to record cash receipts for sales
Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

22600.00
22600.00
14685.00
1573.39
13111.61
17655.00
1891.61
15763.39
16665.00
1785.54
14879.46
22600.00
22600.00
16335.00
1750.18
14584.82
56694.75 53, 744.35
550.00
750.00
500.00
54894.75

16 Cash
VAT Payable
Sales
to record cash receipts for sales
17 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
18 Cash
VAT Payable
Sales
to record cash receipts for sales
19 Cash
VAT Payable
Sales

14285.00

20 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
21 Cash
VAT Payable
Sales
to record cash receipts for sales
22 Cash
VAT Payable
Sales
to record cash receipts for sales
23 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
24 Cash
VAT Payable
Sales

16180.00

1530.54
12754.46
15625.00
1674.11
13950.89
22600.00
22600.00
18685.00
2001.96
16683.04
15380.00
1647.86
13732.14

1733.57
14446.43
22600.00
22600.00
14965.00
1603.39
13362.61
15705.00
1682.68
14022.32
18075.00
1936.61
16138.39
22600.00
22600.00
15455.00
1655.89
13799.11

to record cash receipts for sales

25 Cash
VAT Payable
Sales
to record cash receipts for sales
Telephone Expenses
Cash
Dues and Subscriptions Expenses
Cash
26 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
27 Cash
VAT Payable
Sales
to record cash receipts for sales
28 Cash
VAT Payable
Sales
to record cash receipts for sales
29 Cash
VAT Payable
Sales
to record cash receipts for sales
Purchases
Cash
to record payment of inventory purchases
30 Cash
VAT Payable
Sales
to record cash receipts for sales
31 Cash
VAT Payable
Sales
to record cash receipts for sales
Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash
VAT Payable
Cash
Depreciation expense
Accumulated Depreciation, Equipment
Electricity Expense
Cash
Water Expense
Cash
to record payment of water expense
Depreciation expense
Accumulated Depreciation, Furniture and Fixtures
To record depreciation of Furniture and Fixtures

16255.00
1741.61
14513.39
1200.00
1200.00
520.00
520.00
15640.00
1675.71
13964.29
22600.00
22600.00
16420.00
1759.29
14660.71
17280.00
1851.43
15428.57
16485.00
1766.25
14718.75
22600.00
22600.00
15055.00
1613.04
13441.96
16365.00
1753.39
14611.61
71753.85
550.00
750.00
500.00
69953.85
1100.00
1500.00
1000.00
3600.00
51533.47
51533.47
3208.55
3208.55
11004.48
11004.48
612.09
612.09
1,267.80
1,267.80

Comments:

71753.85

128448.6

GENERAL JOURNAL

DATE
9

ACCOUNT TITLE
1 Cash

DOC. POST.
NO.
REF.

GENERAL
DEBIT
CREDIT
16,195.00

VAT Payable

1,753.18.00

Sales
Purchases

14,459.82.00
109,975.00

Cash
2 Cash

109,075.00
15,205.00

VAT Payable

1,629.11.00

Sales
3 Cash

13,575.89.00
16,700.00

VAT Payable

1,789.29.00

Sales
Purchases

14,910.71.00
22,600.00

Cash
4 Cash

22,600.00
16,000.00

VAT Payable

1,714.29.00

Sales
5 Cash

14,285.71.00
16,410.00

VAT Payable

1,758.21.00

Sales
6 Cash

14,651.79.00
12,895.00

VAT Payable

1,381.61.00

Sales
Purchases

11,513.39.00
22,600.00

Cash
7 Cash

22,600.00
15,330.00

VAT Payable

1,642.5.00

Sales

13,687.5.00

8 Cash
VAT Payable
Sales

15,970.00

9 Cash
VAT Payable
Sales

15,105.00

Purchases
Cash

1,711.07.00
14,258.93.00

1,618.39.00
13,486.61.00
22,600.00
22,600.00

10 Cash
VAT Payable
Sales

18,435.00

11 Cash
VAT Payable
Sales

14,465.00

12 Cash
VAT Payable
Sales

15,000.00

1975.18.00
16,459.82.00

1,549.82.00
12,915.18.00

1,607.14.00
13,392.86.00

Purchases
Cash

22,600.00
22,600.00

13 Cash
VAT Payable
Sales

15,735.00

14 Cash
VAT Payable
Sales

15,335.00

15 Cash
VAT Payable
Sales

16,365.00

1,685.89.00
14,049.11.00

1,643.04.00
13,691.96.00

1,753.39.00
14,611..61.00

Purchases
Cash

22,600.00

Salaries and Wages Expense

Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

52,645.13

22,600.00

550.00
750.00
500.00
50,845.13

16 Cash
VAT Payable
Sales

15,115.00

17 Cash
VAT Payable
Sales

16,370.00

18 Cash
VAT Payable
Sales

15,485.00

Purchases
Cash

1,619.46.00
13,495.54.00

1,753.93.00
14,616.07.00

1,659.11.00
13,825.89.00
22,600.00
22,600.00

19 Cash
VAT Payable
Sales

15,605.00

20 Cash
VAT Payable
Sales

19,440.00

21 Cash
VAT Payable
Sales

12,736.61.00

Purchase
Cash

1,671.96.00
13,933.04.00

2,082.86.00
17,357.14.00

1,364.64.00
11,371.97.00
22,600.00
22,600.00

22 Cash
VAT Payable
Sales

17,255.00

23 Cash
VAT Payable
Sales

16,225.00

24 Cash
VAT Payable
Sales

17,470.00

Purchases
Cash
25 Cash
VAT Payable
Sales

1,848.75.00
15,406.25.00

1,738.39.00
14,486.61.00

1,871.79.00
15,598.21.00
22,600.00
22,600.00
18,360.00
1,967.14.00
16,392.86.00

26 Cash
VAT Payable
Sales

14,675.00

27 Cash
VAT Payable
Sales

16,455.00

Purchases
Cash

1,572.32.00
13,102.68.00

1,763.04.00
14,691.96.00
22,600.00
22,600.00

28 Cash
VAT Payable
Sales

17,205.00

29 Cash
VAT Payable
Sales

17,310.00

30 Cash
VAT Payable
Sales

18,910.00

Purchases
Cash
Telephone Expenses
Cash
Dues and Subscriptions Expenses
Cash
Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1,843.39.00
15,361.61.00

1,854.64.00
15,455.36.00

2,026.07.00
16,883.93.00
22,600.00
22,600.00
1,200.00
1,200.00
520.00
520.00
52,645.13
550.00
750.00
500.00
50,845.13

Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1,100.00
1,500.00
1,000.00

Depreciation expense
Accumulated Depreciation, Equipment

3,208.55

3,600.00

3,208.55

VAT Payable
Cash

51,849.60

Electricity Expense
Cash

10,526.00

Water Expense
Cash
Depreciation expense
Accumulated Depreciation, Furniture and Fixtures
To record depreciation of Furniture and Fixtures

51,849.60

10,526.00
517.50
517.50
1,267.80
1,267.80

13,400@Puchase Order

13,400@Puchase Order

GENERAL JOURNAL
DATE
10

ACCOUNT TITLE
1 Cash

DOC. POST.
NO.
REF.

GENERAL
DEBIT
CREDIT
14920.00

VAT Payable

1598.57

Sales
Purchases

13321.43
87375.00

Cash
2 Cash

87375.00
12520.00

VAT Payable

1341.43

Sales
3 Cash

11178.57
13815.00

VAT Payable

1480.18

Sales
Purchases

12334.82
22600.00

Cash
4 Cash

22600.00
13170.00

VAT Payable

1411.07

Sales
5 Cash

11758.93
11995.00

VAT Payable

1285.18

Sales
6 Cash

10709.82
12345.00

VAT Payable

1322.68

Sales
Purchases

11022.32
22600.00

Cash
7 Cash

22600.00
11665.00

VAT Payable

1249.82

Sales
8 Cash

10415.18
14635.00

VAT Payable

1568.04

Sales
9 Cash

13066.96
15225.00

VAT Payable

1631.25

Sales
Purchases

13593.75
22600.00

Cash

22600.00

10 Cash
VAT Payable
Sales

12395.00

11 Cash
VAT Payable
Sales

11555.00

1328.04
11066.96

1238.04
10316.96

12 Cash
VAT Payable
Sales
Purchases
Cash

14175.00
1518.75
12656.25
22600.00
22600.00

13 Cash
VAT Payable
Sales

13875.00

14 Cash
VAT Payable
Sales

14605.00

15 Cash
VAT Payable
Sales

15675.00

1486.61
12388.39

1564.82
13040.18

1679.46
13995.54

Purchases
Cash

22600.00

Salaries and Wages Expense

Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

52645.13

22600.00

550.00
750.00
500.00
50845.13

16 Cash
VAT Payable
Sales

12135.00

17 Cash
VAT Payable
Sales

13440.00

18 Cash
VAT Payable
Sales

14885.00

1300.18
10834.82

1440.00
12000.00

1594.82
13290.18
22600.00

Purchases
Cash

22600.00

19 Cash
VAT Payable
Sales

14845.00

20 Cash
VAT Payable
Sales

15165.00

21 Cash
VAT Payable
Sales

11435.00

Purchases
Cash

1590.54
13254.46

1624.82
13540.18

1225.18
10209.82
22600.00
22600.00

22 Cash
VAT Payable
Sales

14705.00

23 Cash
VAT Payable
Sales

13730.00

24 Cash
VAT Payable

15165.00

Purchases
Cash
25 Cash

1575.54
13129.46

1471.07
12258.93

1624.82
13540.18
22600.00
22600.00
14565.00

VAT Payable
Sales
Telephone Expenses
Cash
Rent Expense
Cash
Dues and Subscriptions Expenses
Cash

1560.54
13004.46
1200.00
1200.00
20000.00
20000.00
520.00
520.00

26 Cash
VAT Payable
Sales

10480.00

27 Cash
VAT Payable

11550.00

Purchases
Cash

1122.86
9357.14

1237.50
10312.50
22600.00
22600.00

28 Cash
VAT Payable
Sales

13925.00

29 Cash
VAT Payable
Sales

15390.00

30 Cash
VAT Payable
Sales

16460.00

Purchases
Cash
31 Cash
VAT Payable
Sales
Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1491.96
12433.04

1648.93
13741.07

1763.57
14696.43
22600.00
22600.00
20010.00
2143.93
17866.07
60883.35
550.00
750.00
500.00
59083.35

Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1100.00
1500.00
1000.00

Depreciation expense
Accumulated Depreciation, Equipment

3208.55

VAT Payable
Cash
Electricity Expense
Cash
Water Expense
Cash
Depreciation expense
Accumulated Depreciation, Furniture and Fixtures
To record depreciation of Furniture and Fixtures

3600.00

3208.55
46120.20
46120.20
9526.00
9526.00
617.50
617.50
1,267.80
1,267.80

GENERAL JOURNAL
DATE
11

ACCOUNT TITLE
1 Purchases

DOC. POST.
NO.
REF.

GENERAL
DEBIT
CREDIT
87,375.00

Cash
2 Cash

87,375.00
12,785.00

VAT Payable

1,369.82

Sales
Purchases

11,415.18
22,600.00

Cash
3 Cash

22,600.00
14,235.00

VAT Payable

1,525.18

Sales
4 Cash

12,709.82
16,950.00

VAT Payable

1,816.07

Sales
5 Cash

15,133.93
17,455.00

VAT Payable

1,870.18

Sales
Purchases

15,584.82
22,600.00

Cash
6 Cash

22,600.00
19,540.00

VAT Payable

2,093.57

Sales
7 Cash

17,446.43
15,300.00

VAT Payable

1,639.29

Sales
8 Cash

13,660.71
14,585.00

VAT Payable

1,562.68

Sales
Purchases

13,022.32
22,600.00

Cash

22,600.00

9 Cash
VAT Payable
Sales

15,825.00

10 Cash
VAT Payable
Sales

16,040.00

11 Cash
VAT Payable
Sales

20,490.00

Purchases
Cash
12 Cash
VAT Payable
Sales

1,695.54
14,129.46

1,718.57
14,321.43

2,195.36
18,294.64
22,600.00
22,600.00
14,485.00
1,551.96
12,933.04

13 Cash
VAT Payable
Sales

15,990.00

14 Cash
VAT Payable
Sales

18,180.00

Purchases
Cash
15 Cash
VAT Payable
Sales
Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1,713.21
14,276.79

1,947.86
16,232.14
22,600.00
22,600.00
13,855.00
1,484.46
12,370.54
48,595.50
550.00
750.00
500.00
46,795.50

16 Cash
VAT Payable
Sales

17,620.00

17 Cash
VAT Payable
Sales

15,695.00

Purchases
Cash

1,887.86
15,732.14

1,681.61
14,013.39
22,600.00
22,600.00

18 Cash
VAT Payable
Sales

15,555.00

19 Cash
VAT Payable
Sales

18,135.00

20 Cash
VAT Payable
Sales

17,355.00

Purchases
Cash

1,666.61
13,888.39

1,943.04
16,191.96

1,859.46
15,495.54
22,600.00
22,600.00

21 Cash
VAT Payable
Sales

17,095.00

22 Cash
VAT Payable
Sales

13,165.00

23 Cash
VAT Payable
Sales

16,320.00

Purchases
Cash

1,831.61
15,263.39

1,410.54
11,754.46

1,748.57
14,751.43
22,600.00
22,600.00

24 Cash
VAT Payable
Sales

16,695.00

25 Cash
VAT Payable
Sales

16,215.00

Rent Expense
Cash

1,788.75
14,906.25

1,737.32
14,477.68
20,000.00
20,000.00

26 Cash
VAT Payable
Sales
Purchases
Cash

17,550.00
1,880.36
15,669.64
22,600.00
22,600.00

27 Cash
VAT Payable
Sales

14,830.00

28 Cash
VAT Payable
Sales

16,960.00

29 Cash
VAT Payable
Sales

16,020.00

Purchases
Cash
Telephone Expenses
Cash
Dues and Subscriptions Expenses
Cash
Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1,588.93
13,241.07

1,817.14
15,142.86

1,716.43
14,303.57
22,600,00
22,600.00
1,200.00
1,200.00
520.00
520.00
48,595.50
550.00
750.00
500.00
46,795.50

Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1,100.00
1,500.00
1,000.00

Depreciation expense
Accumulated Depreciation, Equipment

3,208.55

3,600.00

3,208.55

VAT Payable
Cash

48,777.98

Electricity Expense
Cash

11,234.98

Water Expense
Cash
Depreciation expense
Accumulated Depreciation, Furniture and Fixtures
To record depreciation of Furniture and Fixtures

48,777.98

11,234.98
605.63
605.63
1,267.80
1,267.80

GENERAL JOURNAL
DATE
12

ACCOUNT TITLE
1 Purchases

DOC. POST.
NO.
REF.

GENERAL
DEBIT
CREDIT
87,375.00

Cash
Cash

87,375.00
14,080.00

VAT Payable

1,508.57

Sales
2 Cash

12,571.43
15520

VAT Payable

1662.86

Sales
3 Cash

13857.14
15,940.00

VAT Payable

1,707.86

Sales
Purchases

14,232.14
22,600.00

Cash
4 Cash

22,600.00
18,135.00

VAT Payable

1,943.04

Sales
5 Cash

16,191.96
19,450.00

VAT Payable

2,083.93

Sales
6 Cash

17,366.07
14,030.00

VAT Payable

1,503.21

Sales
Purchases

12,526.79
22,600.00

Cash
7 Cash

22,600.00
18,325.00

VAT Payable

1,963.39

Sales
8 Cash

16,361.61
17,600.00

VAT Payable

1,885.71

Sales
9 Cash
VAT Payable
Sales
Purchases
Cash

15,714.29
16,810.00
1,801.07
15,008.93
22,600.00
22,600.00

10 Cash
VAT Payable
Sales

19,960.00

11 Cash
VAT Payable
Sales

14,630.00

12 Cash
VAT Payable

15,520.00

2,138.57
17,821.43

1,567.50
13,062.50

1,662.86

Sales
Purchases
Cash

13,857.14
22,600.00
22,600.00

13 Cash
VAT Payable
Sales

16,315.00

14 Cash
VAT Payable
Sales

15,735.00

15 Cash
VAT Payable
Sales

20,995.00

1,748.04
14,566.96

1,685.89
14,049.11

2,249.46
18,745.54

Purchases
Cash

22,600.00

Salaries and Wages Expense

Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

52,645.13

22,600.00

550.00
750.00
500.00
50,845.13

16 Cash
VAT Payable
Sales

14,045.00

17 Cash
VAT Payable
Sales

16,080.00

18 Cash
VAT Payable
Sales

14,520.00

Purchases
Cash

1,504.82
12,540.18

1,722.86
14,357.14

1,555.71
12,964.29
22,600.00
22,600.00

19 Cash
VAT Payable
Sales

17,265.00

20 Cash
VAT Payable
Sales

21,710.00

21 Cash
VAT Payable
Sales

16,945.00

Purchase
Cash

1,849.82
15,415.18

2,326.07
19,383.93

1,815.54
15,129.46
22,600.00
22,600.00

22 Cash
VAT Payable
Sales

13,020.00

23 Cash
VAT Payable
Sales

19,010.00

Rent Expense
Cash

1,395.00
11,625.00

2,036.79
16,973.21
20,000.00
20,000.00

26 Cash
VAT Payable
Sales

19,680.00

27 Cash
VAT Payable

21,225.00

2,108.57
17,571.43

2,274.11

Sales
Purchases
Cash

18,950.89
22,600.00
22,600.00

28 Cash
VAT Payable
Sales

15,215.00

29 Cash
VAT Payable
Sales

15,190.00

Telephone Expenses
Cash
Dues and Subscriptions Expenses
Cash
Salaries and Wages Expense
Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1,630.18
13,584.82

1,627.50
13,562.50
1,200.00
1,200.00
520.00
520.00
44,545.88
550.00
750.00
500.00
42,745.88

Due to SSS
Due to PhilHealth
Due to Pag-IBIG
Cash

1,100.00
1,500.00
1,000.00

Depreciation expense
Accumulated Depreciation, Equipment

3,208.55

3,600.00

3,208.55

VAT Payable
Cash

48,957.89

Electricity Expense
Cash

10,526.00

Water Expense
Cash
Depreciation expense
Accumulated Depreciation, Furniture and Fixtures
To record depreciation of Furniture and Fixtures

48,957.89

10,526.00
517.50
517.50
1,267.80
1,267.80