Jan Nyckkus M.

Nacario
Grade 11 - Integrity
Ledger
Account: Cash Account no: 110
Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 1 J1 50,000 50,000
2 J1 6,000 44,000
5 J1 3,500 40,500
8 J1 40,000 80,500
11 J1 15,000 65,500
15 J1 20,000 45,500
17 J1 45,000 90,500
22 J1 5,000 95,500
26 J2 2,000 93,500
30 J2 7,000 86,500

Account: Account Receivable Account no: 120

Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 20 J1 15,000 15,000
22 J1 5000 10,000

Account: Tools and Equipment Account no: 140

Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 1 J1 30,000 30,000
14 J1 8,000 38,000
15 J1 50,000 88,000

Account: Accounts Payable Account no: 210

Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 14 J1 8,000 8,000
15 J1 30,000 38,000
Account: Loans Payable Account no: 220
Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 8 J1 40,000 40,000
Account: Magtibay, Capital Account no: 310
Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 1 J1 80,000 80,000
 Account: Magtibay, Withdrawal Account no: 320
Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 26 J2 2,000 2,000

Account: Service Income Account no: 410

Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 17 J1 45,000 45,000
20 J1 15,000 60,000

Account: Supplies Expense Account no: 510

Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 5 J1 3,500 3,500

Account: Permits and Licenses Account no: 520

Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 2 J1 6,000 6,000

Account: Rent Expense Account no: 530

Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 11 J1 15,000 15,000

Account: Salaries Expense Account no: 540

Balance
Date Description Post Debit Credit Debit Credit
ref.
2017
Aug. 30 J2 7,000 7,000
 MAGTIBAY WET AND DRY-CLEANING SERVICES
TRAIL BALANCE
August 2017

Account Particulars Debit Credit

no.
110 CASH 86,500
120 ACCOUNT RECEIVABLE 10,000
140 TOOLS AND EQUIPMENT 88,000
210 ACCOUNTS PAYABLE 38,000
220 LOANS PAYABLE 40,000
310 MAGTIBAY,CAPITAL 80,000
320 MAGTIBAY, WITHDRAWAL 2,000
410 SERVICE INCOME 60,000
510 SUPPLIES EXPENSE 3,500
520 PERMITS AND LICENSES 6,000
530 RENT EXPENSE 15,000
540 SALARIES EXPENSE 7,000
218,000 218,000