CHART OF ACCOUNTS

ACCOUNT TITLE PR
Cash 101
Accounts Receivable 102
Office Supplies 103
Prepaid Rent 104
Equipment 105
Furnitures 106
Accounts Payable 201
Unearned Revenue 202
Notes Payable 203
Utilities Expense 301
Telephone Expense 302
Miscellaneous Expense 303
Rent Expense 304
Salaries Expense 305
Trade Discount 401
Presented by:
Agustin, Jean Michelle
Cuerda, Zarah Mae
Moscosa, Joana Mae
Valenzuela, Kristine
Villaluz, Marivic

4BSMA-MAIN2
JOURNAL ENTRIES
DATE ACCOUNTS PR DEBIT
1-Apr Rent Expense 304 10,000.00
Prepaid Rent 104 50,000.00
Cash 101
To record the rent for the current and advance 5 months
3-AprOffice Supplies 103 12,500.00
Accounts Payable 201
To record purchased office supplies
5-Apr Cash 101 45,000.00
Unearned Revenue 202
To record service provided
7-Apr Furnitures 106 10,000.00
Trade Discount 401
Cash 101
To record purchased furnitures
9-Apr Accounts Payable 201 12,500.00
Cash 101
To record payment for 3 Apr
11-Apr Equipment 105 50,000.00
Cash 101
Notes Payable 203
To record purchased equipment
13-Apr Accounts Receivable 102 50,000.00
Unearned Revenue 202
To record service provided
15-Apr Cash 101 15,000.00
Accounts Receivable 102
To record partial payment received
17-Apr Office Supplies 103 500.00
Cash 101
To record purchased stationary supplies
23-Apr Cash 101 35,000.00
Accounts Receivable 102
To record payment for balance
30-Apr Utilities Expense 301 2,000.00
Telephone Expense 302 1,500.00
Miscellaneous Expense 303 5,300.00
Salaries Expense 305 40,000.00
Cash 101
To record payment for expenses
CREDIT

60,000.00

12,500.00

45,000.00

1,000.00
9,000.00

12,500.00

30,000.00
20,000.00

50,000.00

15,000.00

500.00

35,000.00

48,800.00
 CASH Office Supplies
05-Apr. 45,000.00 60,000.00 1-Apr 03-Apr. 12,500.00
15-Apr 15,000.00 9,000.00 07-Apr. 17-Apr. 500.00
23-Apr. 35,000.00 12,500.00 09-Apr. 13,000.00
30,000.00 11-Apr.
500.00 17-Apr
48,800.00 30-Apr. Prepaid Rent
95,000.00 160,800.00 01-Apr. 50,000.00
- 65,800.00
50,000.00
Accounts Receivable
13-Apr. 50,000.00 15,000.00 15-Apr.
35,000.00 23-Apr. Furnitures
50,000.00 50,000.00 7-Apr. 10,000.00
-
10,000.00
Office Supplies Accounts Payable
9-Apr. 12,500.00 12,500.00 3-Apr. 30-Apr.
-

Notes Payable
20,000.00 11-Apr.
Prepaid Rent 30-Apr.
20,000.00

Unearned Revenue
45,000.00 5-Apr.
50,000.00 13-Apr. 30-Apr.
Furnitures 95,000.00

Rent Expense
1-Apr. 10,000.00
30-Apr.
10,000.00
 Utilities Expense
2,000.00

2,000.00

Telephone Expense
1,500.00

1,500.00

Miscellaneous Expense
5,300.00

10,000.00

Salaries Expense
40,000.00

40,000.00
 TRIAL BALANCE
For the month of April 20XX

PR DR CR
101 Cash 65,800.00
102 Accounts Receivable -
103 Office Supplies 13,000.00
104 Prepaid Rent 50,000.00
105 Equipment 50,000.00
106 Furnitures 9,000.00
201 Accounts Payable -
202 Unearned Revenue 95,000.00
203 Notes Payable 20,000.00
301 Utilities Expense 2,000.00
302 Telephone Expense 1,500.00
303 Miscellaneous Expense 5,300.00
304 Rent Expense 10,000.00
305 Salaries Expense 40,000.00
TOTAL 180,800.00 180,800.00
 FINANCIAL STATEMENT
FOR THE MONTH OF APRIL 30,2025

DR CR DR CR
ASSET
CASH 95,000.00 160,800.00
ACCOUNTS RECEIVABLE 50,000.00 50,000.00
EQUIPMENT 50,000.00 0.00
OFFICE SUPPLIES 13,000.00 0.00
FURNITURES 9,000.00 0.00
PREPAID RENT 50,000.00 0.00
TOTAL

LIABILITIES
ACCOUNTS PAYABLE 12,500.00 12,500.00
NOTES PAYABLE 0.00 20,000.00
TOTAL

EXPENSES
RENT EXPENSE 10,000.00 0.00
UTILITIES EXPENSE 3,500.00 0.00
MISCELLANEOUS EXPENSE 5,300.00 0.00
SALARIES EXPENSE 40,000.00 0.00
TOTAL

INCOME
UNEARNED REVENUE 0.00 95,000.00

TOTAL

ENDING BALANCE
 BALANCE
DR CR

-65,800.00
0.00
50,000.00
13,000.00
9,000.00
50,000.00
56,200.00

0.00
20,000.00
20,000.00

10,000.00
3,500.00
5,300.00
40,000.00
58,800.00

95,000.00

95,000.00

115,000.00 115,000.00
 Income Statement
For the Month Ended April 30,2025
Dr Cr
Revenues
UNEARNED REVENUE 95,000.00
TOTAL 95,000.00

Expenses
RENT EXPENSE 10,000.00
UTILITIES EXPENSE 3,500.00
MISCELLANEOUS EXPENSE 5,300.00
SALARIES EXPENSE 40,000.00
TOTAL 58,800.00

PROFIT 36,200.00
 Statement of Cash Flow
For the Month Ended April 30,2025
Cash Flows from Operating Activities:
Payment for Rent - 60,000.00
Cash received from customer 45,000.00
Payment for Office Suplies - 12,500.00
Cash received from customer 15,000.00
Payment for stationary - 500.00
Cash received from customer 35,000.00
Payment for utility - 3,500.00
Payment for micellaneous - 5,300.00
Payment to employees - 40,000.00
Net cash provided in Operating Activities: - 26,800.00
Cash Flows from Investing Activities:
Payment for acquire furniture & fixture - 9,000.00
Payment for acquire equipment - 30,000.00
Net cash provided in Investing Activities - 39,000.00

Cash Flows from Financing Activities: