________________________________________________
GENERAL JOURNAL
Page 1
DATE PARTICULARS PR DEBIT CREDIT
_________________________________________________
GENERAL JOURNAL
Page 2
DATE PARTICULARS PR DEBIT CREDIT
_____________________________________
REVENUES JOURNAL
Page 1
Invoice Service Revenue Accounts Receivable
DATE Accounts Debited PR
No.
credit debit
_____________________________________
CASH RECEIPTS JOURNAL
Page 1
Accounts Service
Receivable
Cash
DATE OR No. ACCOUNTS CREDITED INV. NO. PR Revenue
credit credit debit
_________________________________________________
CASH DISBURSEMENTS JOURNAL
Page 1
DATE Check Check Accounts Debited PR Sundry Salaries SSS, PH, With.Tax Supplies Input Expanded Cash
Voucher No. Expense Pag. Pay Payable Expense VAT With. Tax
No. debit/ debit/ debit
debit debit (credit) (credit) debit debit (credit) credit
______________________________________
GENERAL LEDGER
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ___________________ Code: ________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: _______________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ________________________ Code: _________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ______________________ Code: __________________ Account: ______________________ Code: __________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
_________________________________________
WORKSHEET
For the month ended _____________________________________
Account Titles Trial Balance Adjustments Statement of Comp. Income Statement of Fin. Position
Debit Credit Debit Credit Debit Credit Debit Credit
s
________________________________
Statement of Comprehensive Income
For the month ended _____________________________
Service Revenues
Salaries Expense
SSS, PHIC, & HDMF Contri
Rent Expense
Utilities Expense
Supplies Expense
Transportation Expense
Depreciation Expense
Percentage Tax Expense
Miscellaneuous Expense
Total Expenses
NET INCOME (LOSS)
_____________________________
Statement of Changes in Partner's Equity
For the month ended __________________________
____________, Capital _____________, Capital Totals
Beginning capital
Drawings
Net income (loss)
Ending capital
_______________________________
Statement of Financial Position
______________________________
ASSETS
Cash
Accounts Receivable
Input VAT
Total Current Assets
Office Equipment
Acc. Dep'n - Office Equip.
Total Non-Current Assets
TOTAL ASSETS
LIABILITIES
Accounts Payable
Withholding Taxes Payable
Exp. With. Taxes Payable
SSS, PHIC, & HDMF Payable
Utilities Payable
Acc. Percentage Tax Payable
TOTAL LIABILITIES
PARTNER'S EQUITY
___________________, Capital
___________________, Capital
TOTAL PARTNERS' EQUITY
TOTAL LIABILITIES AND
PARTNERS' EQUITY
________________________
POST-CLOSING TRIAL BALANCE
_______________________
Account Titles Debit Credit
Cash
Accounts Receivable
Input VAT
Office Equipment
Accumulated Depreciation
Withholding Taxes Payable
Expanded Withholding Taxes Payable
SSS, Philhealth and Pagibig Contributions Payable
Utilities Payable
Accrued Percentage Tax Payable
_______________________, Capital
_______________________, Capital
Totals
_________________
Statement of Cash Flows
For the month ended ___________________
___________________________
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Account: ___________________ Account: ___________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ___________________ Account: ___________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
Account: ___________________ Account: ___________________
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
