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Ledger 2

This document contains accounting journal entries for various cash accounts for a business between May 1-31. It records cash receipts from consulting revenues, loans, and client payments as well as cash payments for rent, supplies, vehicle purchase, salaries and other expenses. The document shows opening and closing balances for accounts such as cash, accounts receivable, supplies, prepaid expenses, vehicle, payables and capital/owner's equity.

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Hellarica Anabieza
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56 views4 pages

Ledger 2

This document contains accounting journal entries for various cash accounts for a business between May 1-31. It records cash receipts from consulting revenues, loans, and client payments as well as cash payments for rent, supplies, vehicle purchase, salaries and other expenses. The document shows opening and closing balances for accounts such as cash, accounts receivable, supplies, prepaid expenses, vehicle, payables and capital/owner's equity.

Uploaded by

Hellarica Anabieza
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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ACCOUNT NAME: CASH ACCOUNT # : 110

DATE ITEMS PR DR CR
1-May INITIAL INVESTMENT OF THE OWNER GJ-1 ₱ 250,000.00
PAYMENT FOR RENT GJ-1 ₱ 8,000.00
2 LOAN FROM METROBANK GJ-1 210,000
4 PAYMENT FOR PURCHASED VEHICLE GJ-1 420,000
PAYMENT FOR INSURANCE GJ-1 14,400
5 PAYMENT FOR PURCHASED EQUIPMENT GJ-1 15,000
9 PAYMENT TO SAN JOSE MDSE GJ-1 10,000
10 INCOME GJ-1 26,400
13 PAYMENT FOR SALARIES GJ-2 6,600
15 PAYMENT RECEIVED ON REFERRALS GJ-2 10,000
25 OWNER'S WITHDRAWAL GJ-2 14,000
27 PAYMENT FOR SALARIES GJ-2 7,200
30 CLIENT'S PAYMENT GJ-2 24,000
31 PAYMENT FOR ELECTRICITY GJ-2 3,000
TOTAL ₱ 520,400.00 ₱ 498,200.00
BALANCE ₱ 22,200.00

ACCOUNT NAME: ACCOUNTS RECEIVABLE ACCOUNT # : 120


DATE ITEMS PR DR CR
19-May INCOME GJ-2 ₱ 36,000.00
30 CLIENTS PAYMENT GJ-2 ₱ 24,000.00
TOTAL 36,200 24,000
BALANCE ₱ 12,000.00

ACCOUNT NAME: SUPPLIES ACCOUNT # : 130


DATE ITEMS PR DR CR
8-May GJ-1 18,000
TOTAL 18,000
BALANCE ₱ 18,000.00

ACCOUNT NAME: PREPAID RENT ACCOUNT # : 140


DATE ITEMS PR DR CR
1-May GJ-1 ₱ 8,000.00
TOTAL 8,000
BALANCE ₱ 8,000.00

ACCOUNT NAME: PREPAID INSURANCE ACCOUNT # : 150


DATE ITEMS PR DR CR
4-May GJ-1 ₱ 14,400.00
TOTAL 14,400
BALANCE ₱ 14,400.00

ACCOUNT NAME: SERVICE VEHICLE ACCOUNT # : 160


DATE ITEMS PR DR CR
4-May GJ-1 ₱ 420,000.00
TOTAL 420,000
BALANCE ₱ 420,000.00

ACCOUNT NAME: ACCUMULATED DEPRECIATION-SERVICE VEHICLE ACCOUNT # : 165


DATE ITEMS PR DR CR

ACCOUNT NAME: ACCUMULATED DEPRECIATION-OFFICE EQUIPMENT ACCOUNT # : 170


DATE ITEMS PR DR CR
5-May GJ-1 ₱ 60,000.00
TOTAL 60,000
BALANCE ₱ 60,000.00

ACCOUNT NAME: ACCUMULATED DEPRECIATION-OFFICE EQUIOPMENT ACCOUNT # : 1


DATE ITEMS PR DR CR

ACCOUNT NAME: NOTES PAYABLE ACCOUNT # : 210


DATE ITEMS PR DR CR
2-May GJ-1 ₱ 210,000.00
TOTAL 210,000
BALANCE ₱ 210,000.00

ACCOUNT NAME: ACCOUNTS PAYABLE ACCOUNT # : 220


DATE ITEMS PR DR CR
5-May GJ-1 ₱ 45,000.00
8 GJ-1 18,000
9 GJ-1 ₱ 10,000.00
TOTAL 10,000 63,000
BALANCE ₱ 53,000.00

ACCOUNT NAME: SALARIES PAYABLE ACCOUNT # : 230


DATE ITEMS PR DR CR

ACCOUNT NAME: UTILITIES PAYABLE ACCOUNT # : 240


DATE ITEMS PR DR CR
30-May GJ-2 ₱ 1,400.00
TOTAL 1,400
BALANCE ₱ 1,400.00

ACCOUNT NAME: INTEREST PAYABLE ACCOUNT # : 250


DATE ITEMS PR DR CR

ACCOUNT NAME: UNEARNED REFERAL REVENUES ACCOUNT # : 260


DATE ITEMS PR DR CR
ACCOUNT NAME: GEVERA CAPITAL ACCOUNT # : 310
DATE ITEMS PR DR CR
1-May GJ-1 ₱ 250,000.00
TOTAL 250,000
BALANCE ₱ 250,000.00

ACCOUNT NAME: GEVERA DRAWING ACCOUNT # : 320


DATE ITEMS PR DR CR
25-May GJ-2 ₱ 14,000.00
TOTAL 14,000
BALANCE ₱ 14,000.00

ACCOUNT NAME: INCOME SUMMARY ACCOUNT # : 330


DATE ITEMS PR DR CR

ACCOUNT NAME: CONSULTING REVENUES ACCOUNT # : 410


DATE ITEMS PR DR CR
10-May GJ-1 ₱ 26,400.00
18-Jan GJ-2 36,000
TOTAL 62,400
BALANCE ₱ 62,400.00

ACCOUNT NAME: REFERAL REVENUES ACCOUNT # : 420


DATE ITEMS PR DR CR
15-May GJ-2 ₱ 10,000.00
TOTAL 10,000
BALANCE ₱ 10,000.00

ACCOUNT NAME: SALARIES EXPENSE ACCOUNT # : 510


DATE ITEMS PR DR CR
13-May GJ-2 ₱ 6,600.00
27 GJ-2 7,200
TOTAL 13,800
BALANCE ₱ 13,800.00

ACCOUNT NAME: SUPPLIES EXPENSE ACCOUNT # : 520


DATE ITEMS PR DR CR

ACCOUNT NAME: RENT EXPENSE ACCOUNT # : 530


DATE ITEMS PR DR CR

ACCOUNT NAME: INSURANCE EXPENSE ACCOUNT # : 540


DATE ITEMS PR DR CR
ACCOUNT NAME: UTILITIES EXPENSE ACCOUNT # : 550
DATE ITEMS PR DR CR
30-May GJ-2 ₱ 1,400.00
31 GJ-2 3,000
TOTAL 4,400
BALANCE ₱ 4,400.00

ACCOUNT NAME: UTILITIES EXPENSE ACCOUNT # : 550


DATE ITEMS PR DR CR

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