Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
DATE
2010
Oct. 4
PR
DEBIT
19
Notes Receivable
Accounts Receivable - Virtudazo Commercial
To record receipts of notes payable
110
007/
33,600.00
31
113
002/
6,720.00
31
Output VAT
Input VAT
Value-Added Tax Payable
To record VAT payable
230-2
230-1
230
212,335.20
page 25
CREDIT
PhP
4,480.00
33,600.00
6,720.00
89,284.80
123,050.40
SALES JOURNAL
DATE
2010
Oct. 1
4
12
16
19
29
31
SALES
INVOICE #
0254
0255
0256
0257
0258
0259
0260
ACCOUNT DEBITED
Cardenas Marketing
Del Mundo Shirts Station
Modesto Bargain House
Selisana Garments
Marasigan Enterprises
Modesto Bargain House
Lianza Outfitters
POST.
REF
/
/
/
/
/
/
/
DEBIT
ACCOUNTS
RECEIVABLE
CREDITS
OUTPUT TAX
page 13
CREDITS
SALES
PhP 50,000.00
20,000.00
48,000.00
90,000.00
58,000.00
80,000.00
68,000.00
PhP 414,000.00
(400)
26
30
31
31
DESCRIPTION
CASH
PhP
OUTPUT TAX
87,808.00 PhP
43,904.00
393,456.00
26,342.40
11,200.00
78,400.00
315,056.00
17,920.00
294,000.00
52,684.80
244,000.00
192.00 PhP
96.00
ACCOUNTS
RECIEVABLE
1,600.00 PhP
800.00
OUTPUT TAX
480.00
SALES
89,600.00
44,800.00
PhP
57.60
42,156.00 PhP
351,300.00
33,756.00
281,300.00
31,500.00
262,500.00
26,880.00
11,200.00
78,400.00
17,920.00
98,784.00
56,000.00
526,400.00
64,960.00
2,310,915.20 PhP
(100)
CREDITS
SALES
DISCOUNTS
115.20
960.00
53,760.00
216.00
1,800.00
100,800.00
56,000.00
676.80 PhP
56,400.00
470,000.00
64,960.00
5,640.00 PhP 544,320.00 PhP 163,812.00 PhP 1,365,100.00
(230-2)
(401)
(112)
(230-2)
(400)
page 13
CREDITS
OTHER ACCOUNTS
ACCOUNT TITLE
F
AMOUNT
/
/
/
/
/
/
Notes Receivable
Interest Income
Interest Receivable
/
110
410
111
/
/
240,000.00
1,600.00
2,400.00
/
PhP 244,000.00
(/)
VOUCHER REGISTER
VOUCHER
PAYEE
TERMS
NO. DATE
PAID
2010
2010
CK.
NO.
VOUCHERS
PAYABLE
0206
Tria Forwarders
Cash
Oct. 2
81191
0207
Cayanan Services
Cash
81193
0208
n/30
0209
2/15,n/60
81203
PURCHASES
179,200.00 PhP
OTHERS
INPUT TAX
160,000.00 PhP
1,120.00
ACCOUNT TITLE
19,200.00
120.00 Transportation-in
2,688.00
22,848.00
17
DEBITS
CREDITS
DATE
2,448.00
168,000.00
Vouchers Payable
Purchases Returns & Allowances
Input Tax
0210
12
n/30
0211
15
Cash
Cancelled V#214
15
81199
40,320.00
66,033.73
Salaries Expense
SSS and EC Contributions Payable
Philhealth Contributions Payable
PAG-IBIG Contributions Payable
Withholding Tax Payable
0212
15
Geron Merchandising
0213
16
Ruiz Marketing
0214
17
COD
15
81200
6,720.00
2/10,n/30
26
81210
134,400.00
n/30
720.00 Supplies
120,000.00
14,400.00
29,120.00
Vouchers Payable
Furniture and Fixtures
Input Tax
0215
18
Dulay Repairs
Cash
18
81204
0216
20
Camisera Rivadelo
n/30
0217
22
0218
23
5,600.00
Cash
22
81205
3,360.00
Cash
23
81206
520,000.00
112,000.00
12,000.00
360.00 Transportation-in
Interest Expense
Notes Payable
Interest Payable
0219
23
Villon Supplies
COD
0220
24
Burgos Shirts
1/15,n/60
23
81207
112,000.00
7,100.80
100,000.00
12,000.00
760.80 Supplies
0221
26
2/15,n/60
206,080.00
184,000.00
22,080.00
0222
29
Theresa Ballada
Cash
29
81211
160,000.00
0223
29
Cash
29
81212
6,216.00
0224
30
Meralco
Cash
30
81213
16,800.00
0225
30
Cash
30
81214
8,176.00
0226
30
People's Journal
Cash
30
81215
8,960.00
0227
31
Cash
31
81216
66,033.73
Salaries Expense
SSS and EC Contributions Payable
Philhealth Contributions Payable
PAG-IBIG Contributions Payable
Withholding Tax Payable
0228
31
11,135.00
0229
31
PhilHealth Contribution
3,525.00
0230
31
PAG-IBIG Contribution
1,800.00
0231
31
BIR
0232
31
Theresa Ballada
Cash
31
81217
15,673.34
45,000.00
31
BIR
123,050.20
684,400.00 PhP
(500)
92,932.80
(230-1)
Value-Added Tax Payable
page 25
OTHERS
PR
DEBIT
501 PhP
1,000.00
605
2,400.00
240
179,200.00
503
CREDIT
PhP
230-1
10,000.00
1,200.00
150
36,000.00
610
77,160.00
211
1,958.35
212
881.25
213
450.00
214
7,836.67
130
6,000.00
240
40,320.00
150
10,000.00
230-1
1,200.00
605
5,000.00
501
3,000.00
650
3,833.33
200
500,000.00
201
16,166.67
130
6,340.00
301
160,000.00
130
5,432.00
640
784.00
604
15,000.00
604
7,300.00
600
8,000.00
610
77,160.00
211
1,958.35
212
881.25
213
450.00
214
7,836.67
611
7,218.30
211
3,916.70
612
1,762.50
212
1,762.50
613
900.00
213
900.00
214
15,673.34
301
45,000.00
PhP 1,227,229.34 PhP 44,652.54
(/)
230
123,050.20
(/)
CHECK REGISTER
PAYEE
NO.
CREDITS
DEBITS
CHECK
DATE
Vo.
No.
VOUCHERS
PAYABLE
PURCHASES
DISCOUNTS
INPUT TAX
2010
206 PhP
1,120.00
193
26,880.00
207
2,688.00
200
11,135.00
193
224,000.00 PhP 4,000.00 PhP 480.00
201
15,673.34
202
3,525.00
199
112,000.00
1,000.00
120.00
211
66,033.73
212
6,720.00
197
44,800.00
203
1,800.00
209
168,000.00
3,000.00
360.00
215
5,600.00
217
3,360.00
218
520,000.00
219
7,100.80
195
24,640.00
204
63,003.00
213
134,400.00
2,400.00
288.00
222
160,000.00
223
6,216.00
224
16,800.00
225
8,176.00
226
8,960.00
227
66,033.73
232
45,000.00
PhP 1,753,664.60 PhP 10,400.00 PhP 1,248.00
(240)
(502)
(230-1)
page 14
CREDITS
CASH
PhP
1,120.00
26,880.00
2,688.00
11,135.00
219,520.00
15,673.34
3,525.00
110,880.00
66,033.73
6,720.00
44,800.00
1,800.00
164,640.00
5,600.00
3,360.00
520,000.00
7,100.80
24,640.00
63,003.00
131,712.00
160,000.00
6,216.00
16,800.00
8,176.00
8,960.00
66,033.73
45,000.00
PhP 1,742,016.60
(100)
CHECK SUMMARY
DATE CHECK NO.
2010
Sept. 30
Oct. 2
2
81191
3
81192
4
81193
5
81194
6
9
9
9
9
81195
10
81196
10
81197
13
13
81198
15
81199
15
81200
15
81201
15
81202
16
17
81203
18
81204
20
22
81205
23
23
23
81206
23
81207
24
81208
25
25
81209
26
81210
27
29
81211
29
81212
30
81213
30
81214
30
81215
31
31
31
Nov. 1
Nov. 1
PARTICULARS
Balance Brought Forward
Del Mundo Shirts Station
Tria Forwarders
Camiseria Rivadelo
Cayanan Services
SSS and EC
Selisana Garments
Cash Sales
Modesto Bargain House
Virtudazo Commercial
Ruiz Marketing
BIR
PhilHealth Insurance Corp.
Marasigan Enterprises
Gaston Trading
Semi-monthly Payroll
Geron Merchandising
Burgos Shirts
PAG-IBIG Fund
Cash Sales
DEPOSIT
PhP 87,808.00
PhP
1,120.00
26,880.00
2,688.00
11,135.00
43,904.00
393,456.00
26,342.40
11,200.00
219,520.00
15,673.34
3,525.00
78,400.00
110,880.00
66,033.73
6,720.00
44,800.00
1,800.00
315,056.00
164,640.00
5,600.00
Dulay Repairs
Cardenas Marketing
Galang Freight Services
Cash Sales
Modesto Bargain House
Dona Seechua Dev't Bank
Villon Supplies
Barbo Wears
Pateno Sales
BIR
Ruiz Marketing
Selisana Garments
Theresa Ballada
Romanor Gatmaitan
Meralco
Bobadilla Telephone Co.
People's Journal
Cardenas Marketing
Semi-Monthly Payroll
Theresa Ballada
Cash Sales
Marasigan Enterprises
WITDRAWAL
17,920.00
3,360.00
294,000.00
52,684.80
520,000.00
7,100.80
24,640.00
244,000.00
63,003.00
131,712.00
98,784.00
160,000.00
6,216.00
16,800.00
8,176.00
8,960.00
56,000.00
66,033.73
45,000.00
526,400.00
64,960.00
BALANCE
PhP 227,036.18
314,844.18
313,724.18
286,844.18
284,156.18
273,021.18
316,925.18
710,381.18
736,723.58
747,923.58
528,403.58
512,730.24
509,205.24
587,605.24
476,725.24
410,691.51
403,971.51
359,171.51
357,371.51
672,427.51
507,787.51
502,187.51
520,107.51
516,747.51
810,747.51
863,432.31
343,432.31
336,331.51
311,691.51
555,691.51
492,688.51
360,976.51
459,760.51
299,760.51
293,544.51
276,744.51
268,568.51
259,608.51
315,608.51
249,574.78
204,574.78
730,974.78
795,934.78