Cash Receipt Journal
Debit
DATE Client's Name
Cash Sales Discount
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Total ₱ - ₱ -
Summary Entry
Cash
Sales Discount
Accounts Receivable
Sales
Input VAT
Output VAT
Cash Receipt Journal
Credit
Accounts Receivable Sales Input VAT Output VAT
₱ 1.00
₱ 2.00
₱ 3.00
₱ 4.00
₱ 5.00
₱ 6.00
₱ 7.00
₱ 8.00
₱ 9.00
₱ 10.00
₱ 11.00
₱ 12.00
₱ 13.00
₱ 14.00
₱ 15.00
₱ 16.00
₱ 17.00
₱ 18.00
₱ 19.00
₱ 20.00
₱ 21.00
₱ 22.00
₱ 23.00
₱ 24.00
₱ 25.00
₱ 26.00
₱ 27.00
₱ 28.00
₱ 29.00
₱ 30.00
₱ 31.00
₱ 496.00 ₱ - ₱ - ₱ -
₱ -
₱ -
₱ 496.00
₱ -
₱ -
₱ -
PURCHASE JOU
Debit
DATE Suppliers/Creditors Term
Purchases Furnitures & Fixtures
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
TOTAL ₱ - ₱ -
SUMMARY ENTRY
Purchases
furnitures & Fixtures
Purchase Discount
Purchase Return & Allowance
PURCHASE JOURNAL MARCH
Debit Credit
Purchase Discount Purchase Return and Allowance Input VAT Accounts Payable
₱ - ₱ - ₱ - ₱ -
₱ -
₱ -
₱ -
₱ -
Input VAT ₱ -
Accounts Payable ₱ -
Rufino Peralta, Capital ₱ -
edit
Rufino Peralta, Capital
₱ -
SALES JOURNAL MARCH
Debit Cr
DATE Client's Name Invoice No.
Accounts Receivable Output VAT
1 ₱ 1.00
2 ₱ 2.00
3 ₱ 3.00
4 ₱ 4.00
5 ₱ 5.00
6 ₱ 6.00
7 ₱ 7.00
8 ₱ 8.00
9 ₱ 9.00
10 ₱ 10.00
11 ₱ 11.00
12 ₱ 12.00
13 ₱ 13.00
14 ₱ 14.00
15 ₱ 15.00
16 ₱ 16.00
17 ₱ 17.00
18 ₱ 18.00
19 ₱ 19.00
20 ₱ 20.00
21 ₱ 21.00
22 ₱ 22.00
23 ₱ 23.00
24 ₱ 24.00
25 ₱ 25.00
26 ₱ 26.00
27 ₱ 27.00
28 ₱ 28.00
29 ₱ 29.00
30 ₱ 30.00
31 ₱ 31.00
TOTAL ₱ 496.00 ₱ -
SUMMARY ENTRY
Accounts Receivable
Output VAT
Accounts Payable
Sales
Credit
Accounts Payable Sales
₱ - ₱ -
₱ 496.00
₱ -
₱ -
₱ -
Cash
DATE Particulars
Debit Credit
1 ₱ - ₱ -
2 ₱ - ₱ -
3 ₱ - ₱ -
4 ₱ - ₱ -
5 ₱ - ₱ -
6 ₱ - ₱ -
7 ₱ - ₱ -
8 ₱ - ₱ -
9 ₱ - ₱ -
10 ₱ - ₱ -
11 ₱ - ₱ -
12 ₱ - ₱ -
13 ₱ - ₱ -
14 ₱ - ₱ -
15 ₱ - ₱ -
16 ₱ - ₱ -
17 ₱ - ₱ -
18 ₱ - ₱ -
19 ₱ - ₱ -
20 ₱ - ₱ -
21 ₱ - ₱ -
22 ₱ - ₱ -
23 ₱ - ₱ -
24 ₱ - ₱ -
25 ₱ - ₱ -
26 ₱ - ₱ -
27 ₱ - ₱ -
28 ₱ - ₱ -
29 ₱ - ₱ -
30 ₱ - ₱ -
31 ₱ - ₱ -
TOTAL ₱ - ₱ -
Accounts Receivable Advances to Suppliers
Debit Credit Debit Credit
₱ 1.00 ₱ 1.00 ₱ 1.00
₱ 2.00 ₱ 2.00 ₱ 2.00
₱ 3.00 ₱ 3.00 ₱ 3.00
₱ 4.00 ₱ 4.00 ₱ 4.00
₱ 5.00 ₱ 5.00 ₱ 5.00
₱ 6.00 ₱ 6.00 ₱ 6.00
₱ 7.00 ₱ 7.00 ₱ 7.00
₱ 8.00 ₱ 8.00 ₱ 8.00
₱ 9.00 ₱ 9.00 ₱ 9.00
₱ 10.00 ₱ 10.00 ₱ 10.00
₱ 11.00 ₱ 11.00 ₱ 2.00
₱ 12.00 ₱ 12.00 ₱ 32.00
₱ 13.00 ₱ 13.00 ₱ -
₱ 14.00 ₱ 14.00 ₱ -
₱ 15.00 ₱ 15.00 ₱ -
₱ 16.00 ₱ 16.00 ₱ -
₱ 17.00 ₱ 17.00 ₱ -
₱ 18.00 ₱ 18.00 ₱ -
₱ 19.00 ₱ 19.00 ₱ -
₱ 20.00 ₱ 20.00 ₱ -
₱ 21.00 ₱ 21.00 ₱ -
₱ 22.00 ₱ 22.00 ₱ -
₱ 23.00 ₱ 23.00 ₱ -
₱ 24.00 ₱ 24.00 ₱ -
₱ 25.00 ₱ 25.00 ₱ -
₱ 26.00 ₱ 26.00 ₱ -
₱ 27.00 ₱ 27.00 ₱ -
₱ 28.00 ₱ 28.00 ₱ -
₱ 29.00 ₱ 29.00 ₱ -
₱ 30.00 ₱ 30.00 ₱ -
₱ 31.00 ₱ 31.00 ₱ -
₱ 496.00 ₱ 496.00 ₱ 89.00 ₱ -
Furnitures & Fixtures Accounts Payable
Debit Credit Debit Credit
₱ 1.00
₱ 2.00
₱ 3.00
₱ 4.00
₱ 5.00
₱ 6.00
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ -
₱ 21.00 ₱ - ₱ - ₱ -
Withholding Tax Payable Output VAT
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
General Journal
Rufino Peralta, Capital Sales
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
Sales Return and Allowance Sales Discount
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
Puchase Purchase Return & Allowance
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
Freight Out Permit & Licenses
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
Salaries Expense Miscellaneous Expense
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
DATE CREDITORS/SUPPLIERS
Accounts Payable Withholding Tax Payable
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
TOTAL ₱ - ₱ -
CASH DISBURSEM
Debit
Output VAT Freight Out Advances To Suppliers Purchases
₱ 1.00
₱ 2.00
₱ 3.00
₱ 4.00
₱ 5.00
₱ 6.00
₱ 7.00
₱ 8.00
₱ 9.00
₱ 10.00
₱ 2.00
₱ 32.00
₱ - ₱ - ₱ 89.00 ₱ -
CASH DISBURSEMENT MARCH
Debit
Furnitures & Fixtures Salaries Expense Utilities Expense Sales Return & Allowance
₱ 1.00
₱ 2.00
₱ 3.00
₱ 4.00
₱ 5.00
₱ 6.00
₱ 21.00 ₱ - ₱ - ₱ -
Credit
Permit & Licenses Advertising Expense Miscellaneous Expense Cash
₱ - ₱ - ₱ - ₱ -
Credit
Purchase discount
₱ -
Trial Balance
Account Title
Debit Credit
Cash
Accounts Receivable
Input VAT
Advances to Suppliers
Furnitures & Fixtures
Accounts Payable
Withholding Tax Payable
Output VAT
Rufino Peralta, Capital
Sales
Sales Return and Allowance
Sales Discount
Puchase
Purchase Return & Allowance
Freight Out
Permit & Licenses
Salaries Expense
Miscellaneous Expense
Total ₱ - ₱ -
Company's Name
Worksheet
March 31, 20xx
Adjusting Adjusted Trial Balance
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
Company's Name
Worksheet
March 31, 20xx
Income Statement Balance Sheet
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
Closing Entry Post-Closing Trial Balance
Debit Credit Debit Credit
₱ - ₱ - ₱ - ₱ -
