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Day 1 Excel Format of BOA

The document contains journal entries recording various financial transactions including collection of accounts receivable, billing a customer for services, payment of salaries, and cash sales. The journal has debit and credit columns and includes transaction dates, accounts, and reference numbers.

Uploaded by

Erica Florentino
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46 views18 pages

Day 1 Excel Format of BOA

The document contains journal entries recording various financial transactions including collection of accounts receivable, billing a customer for services, payment of salaries, and cash sales. The journal has debit and credit columns and includes transaction dates, accounts, and reference numbers.

Uploaded by

Erica Florentino
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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GENERAL JOURNAL

Date Particulars PR# Debit

1 July 5 101 Cash OR 088


2 112 Accounts Receivable
3 To record collection of accounts receivable from Winston (customer)
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5 10 112 Accounts Receivable SI 456
6 426 Service Revenue
7 To record billed transaction to customer Eybisi.
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9 15 526 Salaries Expense V 001
10 101 Cash
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1 2

Debit Credit

5 5 0 1
5 5 0 2
3
4
7 3 0 0 5
7 3 0 0 6
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1 8 0 0 9
1 8 0 0 10
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GENERAL LEDGER

cash

Date Description Ref# Debit

1 101 CASH
2 July 1 Beg balance
3 5 Winston - Collection
4 21 Cash Sales
5 31 Loans from City Bank 5
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Debit Date Description Ref#

7 7 5 0 July 15 Salaries - July 15


5 5 0 20 Ekswaizi - Payment of payables
5 0 0 29 Kaye Bora Drawings
0 0 0 0 30 Utilities payment - Water
31 3 pcs Cabinet
31 Salaries - July 31
Credit

1
1 8 0 0 2
3 0 0 0 3
1 0 0 0 4
6 0 0 5
1 5 0 0 0 6
2 5 0 0 7
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COLUMNAR (8 COLUMNS) CASH DISBURSEMENT BOOK/JOURNAL SALES JOURNAL
CASH RECEIPT BOOK/JOURNAL PURCHASE JOURNAL

Date Description Ref# Cash - Debit

1 July 5 Winston - Collection OR 088


2 10 Eybisi - Billed for service performed SI 456
3 18 Completion of advance payment from Customer OR 085
4 21 Cash Sales OR 089
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1 2 3

Cash - Debit Accounts Receivable Service Revenue Discount

5 5 0
7 3 0 0

5 0 0
4 5 6

(Service Revenue) (Accounts Receivable) SUNDR

5 5 0
7 3 0 0
8 0 0 Unearned Revenue
5 0 0
6 7 8

SUNDRIES

1
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8 0 0 3
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