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General Ledger Example, Summaries of Accounting

Central Philippine University (CPU)Accounting

General Ledger Example from Javier

Typology: Summaries

2019/2020

Uploaded on 11/26/2022

ruto-watanabe
ruto-watanabe 🇵🇭

1 document

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GENERAL LEDGER
Cash ACCOUNT NO. 11
Date Explanation
Explanation
P.R. DEBIT CREDIT BALANCE
Jun-01 J-1 250,000 250,000
2 J-1 135,000 115,000
3 J-1 12,250 102,750
4 J-1 5,000 97,750
5 J-1 5,000 92,750
7 J-1 60,000 152,750
8 J-1 27,000 125,750
12 J-2 10,000 115,750
13 J-2 5,000 110,750
14 J-2 18,000 92,750
15 J-2 13,000 105,750
16 J-2 12,200 93,550
17 J-2 2,900 90,650
18 J-2 12,500 78,150
19 J-2 20,000 98,150
Accounts Receivable ACCOUNT NO. 12
Date Explanation P.R. DEBIT CREDIT BALANCE
Jun-11 J-2 39,000 39,000
15 J-2 13,000 26,000
Office Supplies ACCOUNT NO. 13
Date
Explanation
P.R. DEBIT CREDIT BALANCE
Jun-05 J-2 15,000 15,000
Prepaid Insurance ACCOUNT NO. 14
Date
Explanation
P.R. DEBIT CREDIT BALANCE
Jun-08 J-1 27,000 27,000
Office Equipment ACCOUNT NO. 15
Date
Explanation
P.R. DEBIT CREDIT BALANCE
Jun-01 J-1 100,000 100,000
Tools ACCOUNT NO. 17
Date
Explanation
P.R. DEBIT CREDIT BALANCE
Jun-06 J-1 30,000 30,000
10 J-2 15,000 45,000
Truck ACCOUNT NO. 18
Date
Explanation
P.R. DEBIT CREDIT BALANCE
Jun-02 J-1 275,000 275,000
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GENERAL LEDGER

 - Cash ACCOUNT NO.
  • Jun-01 J-1 250,000 250, Date Explanation P.R. ExplanationDEBIT CREDIT BALANCE - 2 J-1 135,000 115, - 3 J-1 12,250 102, - 4 J-1 5,000 97, - 5 J-1 5,000 92, - 7 J-1 60,000 152, - 8 J-1 27,000 125,
    • 12 J-2 10,000 115,
    • 13 J-2 5,000 110,
    • 14 J-2 18,000 92,
    • 15 J-2 13,000 105,
    • 16 J-2 12,200 93,
    • 17 J-2 2,900 90,
    • 18 J-2 12,500 78,
    • 19 J-2 20,000 98, - Accounts Receivable ACCOUNT NO.
  • Jun-11 J-2 39,000 39, Date Explanation P.R. DEBIT CREDIT BALANCE - 15 J-2 13,000 26, - Office Supplies ACCOUNT NO.
  • Jun-05 J-2 15,000 15, Date Explanation P.R. DEBIT CREDIT BALANCE - Prepaid Insurance ACCOUNT NO.
  • Jun-08 J-1 27,000 27, Date Explanation P.R. DEBIT CREDIT BALANCE - Office Equipment ACCOUNT NO.
  • Jun-01 J-1 100,000 100, Date Explanation P.R. DEBIT CREDIT BALANCE - Tools ACCOUNT NO.
  • Jun-06 J-1 30,000 30, Date Explanation P.R. DEBIT CREDIT BALANCE - 10 J-2 15,000 45, - Truck ACCOUNT NO.

Accounts Payable ACCOUNT NO. 21 Date Explanation P.R. DEBIT CREDIT BALANCE Jun-02 (^) J-1 140,000 140, 5 J-1 10,000 150, 6 J-1 30,000 190, 9 J-1 140,000 40, 10 J-2 15,000 55, 12 J-2 10,000 45, (^13) J-2 5,000 40, Notes Payable ACCOUNT NO. 22 Date Explanation P.R. DEBIT CREDIT BALANCE Jun-09 (^) J-1 140,000 140, Javier, Capital ACCOUNT NO. 31 Date Explanation P.R. DEBIT CREDIT BALANCE Jun-01 (^) J-1 350,000 350, Javier, Drawing ACCOUNT NO. 32 Date Explanation P.R. DEBIT CREDIT BALANCE Jun-14 (^) J-2 18,000 18, Service Income ACCOUNT NO. Date Explanation P.R. DEBIT CREDIT BALANCE Jun-07 J-1 60,000 60, (^11) J-2 39,000 99, (^19) J-2 20,000 119, Wages Expense ACCOUNT NO. 51 Date Explanation P.R. DEBIT CREDIT BALANCE Jun-18 (^) J-2 12,500 12, Rent Expense ACCOUNT NO. 52 Date Explanation P.R. DEBIT CREDIT BALANCE Jun-04 (^) J-1 5,000 5, Telephone Expense ACCOUNT NO. 53 Date Explanation P.R. DEBIT CREDIT BALANCE Jun-17 (^) J-2 2,900 2,900 2, Utilities Expense ACCOUNT NO. 54 Date Explanation P.R. DEBIT CREDIT BALANCE