PHILASIA Distributors

General Journal

Date Particulars Ref no. Debit Credit

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Ledger

Cash Balance
Date Items P.R. Debit Credit Debit Credit

Accounts Receivable Balance

Date Items P.R. Debit Credit Debit Credit

Merchandise Inventory Balance

Date Items P.R. Debit Credit Debit Credit

Office Supplies Balance

Date Items P.R. Debit Credit Debit Credit
 Computer Equipment Balance
Date Items P.R. Debit Credit Debit Credit

Accounts Payable Balance

Date Items P.R. Debit Credit Debit Credit

Notes Payable Balance

Date Items P.R. Debit Credit Debit Credit

J. Lopez, Capital Balance

Date Items P.R. Debit Credit Debit Credit

J. Lopez, Drawings Balance

Date Items P.R. Debit Credit Debit Credit

Income Summary Balance

Date Items P.R. Debit Credit Debit Credit

Sales Balance
Date Items P.R. Debit Credit Debit Credit

Sales Returns Balance

Date Items P.R. Debit Credit Debit Credit

Sales Discounts Balance

Date Items P.R. Debit Credit Debit Credit
 Cost of Sales Balance
Date Items P.R. Debit Credit Debit Credit

Advertising Expense Balance

Date Items P.R. Debit Credit Debit Credit

Rent Expense Balance

Date Items P.R. Debit Credit Debit Credit

Salaries Expense Balance

Date Items P.R. Debit Credit Debit Credit

Transportation Out Balance

Date Items P.R. Debit Credit Debit Credit

Utilities Expense Balance

Date Items P.R. Debit Credit Debit Credit
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Trial Balance
For the Month Ended April 30, 2017

Ref No. Account Titles Debit Credit

PHILASIA Distributors
Statement of Changes in Equity
For the Month Ended April 30, 2017
 PHILASIA Distributors
Statement of Cost of Goods Sold
For the Month Ended April 30, 2017

PHILASIA Distributors
Statement of Comprehensive Income
For the Month Ended April 30, 2017

Take Note: Include Merchandise Inventory with the amount of zero.

PHILASIA Distributors
Post-Trial Balance
For the Month Ended April 30, 2017
Ref No. Account Titles Debit Credit
 PHILASIA Distributors
Statement of Cash Flow
For the Month Ended April 30, 2017

PHILASIA Distributors
Balance Sheet
For the Month Ended April 30, 2017
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Closing Entries
Date Particulars Ref no. Debit Credit