GENERAL LEDGER Account: Cash No.

100
Date Explanation PR Debit Credit

Account
Balance

Account: Petty Cash

Date Explanation PR Debit Credit

Account No. 101

Balance

Account: Notes Receivable

Date Explanation PR Debit Credit

Account No. 110

Balance

Account: Interest Receivable

Account No. 111

Date

Explanation

PR

Debit

Credit

Balance

Account: Accounts Receivable

Date Explanation PR Debit Credit

Account No. 112

Balance

Account: Allowance for Uncollectible Accounts

Date Explanation PR Debit Credit

Account No. 113

Balance

Account: Merchandise Inventory

Account No. 120

Date

Explanation

PR

Debit

Credit

Balance

Account: Supplies
Date Explanation PR Debit Credit

Account No. 130

Balance

Account: Prepaid Insurance

Date Explanation PR Debit Credit

Account No. 140

Balance

Account: Prepaid Rent

Date Explanation PR Debit Credit

Account No. 141

Balance

Account: Furniture and Fixtures

Account No.150

Date

Explanation

PR

Debit

Credit

Balance

Account: Accumulated Depreciation-Furniture & Fixtures

Date Explanation PR Debit Credit

Account No. 151

Balance

Account: Equipment
Date Explanation PR Debit Credit

Account No. 152

Balance

Account: Accumulated Depreciation-Equipment

Date Explanation PR Debit Credit

Account No. 153

Balance

Account: Service Vehicle

Account No. 154

Date

Explanation

PR

Debit

Credit

Balance

Account: Accumulated Depreciation-Service Vehicle

Date Explanation PR Debit Credit

Account No. 155

Balance

Account: Rent Deposit

Date Explanation PR Debit Credit

Account No. 160

Balance

Account: Utilities Deposit

Date Explanation PR Debit Credit

Account No. 161

Balance

Account: Notes Payable

Date Explanation PR Debit Credit

Account No. 200

Balance

Account: Interest Payable

Date Explanation PR Debit Credit

Account No. 201

Balance

Account: Accounts Payable

Date Explanation PR Debit Credit

Account No. 202

Balance

Account: Salaries Payable

Date Explanation PR Debit Credit

Account No. 210

Balance

Account: SSS and EC Contributions Payable

Date Explanation PR Debit Credit

Account No. 211

Balance

Account: Philhealth Contributions Payable

Date Explanation PR Debit Credit

Account No. 212

Balance

Account: Pag-IBIG Contributions Payable

Date Explanation PR Debit Credit

Account No. 213

Balance

Account: Withholding Taxes Payable

Date Explanation PR Debit Credit

Account No. 214

Balance

Account: Rent Payable

Date Explanation PR Debit Credit

Account No. 220

Balance

Account: Utilities Payable

Date Explanation PR Debit Credit

Account No. 221

Balance

Account: Value-Added Tax Payable

Date Explanation PR Debit Credit

Account No. 230

Balance

Account: Input VAT

Date Explanation PR Debit Credit

Account No. 230-1

Balance

Account: Output VAT

Date Explanation PR Debit Credit

Account No. 230-2

Balance

Account: Vouchers Payable

Date Explanation PR Debit Credit

Account No. 240

Balance

Account: Therese Ballada, Capital

Account No. 300

Date

Explanation

PR

Debit

Credit

Balance

Account: Therese Ballada, Withdrawals

Date Explanation PR Debit Credit

Account No. 301

Balance

Account: Income Summary

Date Explanation PR Debit Credit

Account No. 302

Balance

Account: Sales
Date Explanation PR Debit Credit

Account No. 400

Balance

Account: Sales Discounts

Date Explanation PR Debit Credit

Account No. 401

Balance

Account: Sales Returns and Allowances

Date Explanation PR Debit Credit

Account No. 402

Balance

Account: Interest Income

Date Explanation PR Debit Credit

Account No. 410

Balance

Account: Purchases
Date Explanation PR Debit Credit

Account No. 500

Balance

Account: Transportation-In
Date Explanation PR Debit Credit

Account No. 501

Balance

Account: Purchases Discounts

Account No. 502

Date

Explanation

PR

Debit

Credit

Balance

Account: Purchases Returns and Allowances

Date Explanation PR Debit Credit

Account No. 503

Balance

Account: Advertising Expense

Date Explanation PR Debit Credit

Account No. 600

Balance

Account: Supplies Expense

Date Explanation PR Debit Credit

Account No. 601

Balance

Account: Insurance Expense

Date Explanation PR Debit Credit

Account No. 602

Balance

Account: Rent Expense

Date Explanation PR Debit Credit

Account No. 603

Balance

Account: Utilities Expense

Date Explanation PR Debit Credit

Account No. 604

Balance

Account: Repairs and Maintenance Expense

Date Explanation PR Debit Credit

Account No. 605

Balance

Account: Salaries Expense

Date Explanation PR Debit Credit

Account No. 610

Balance

Account: SSS and EC Contributions Expense

Date Explanation PR Debit Credit

Account No. 611

Balance

Account: Philhealth Contributions Expense

Date Explanation PR Debit Credit

Account No. 612

Balance

Account: Pag-IBIG Contributions Expense

Date Explanation PR Debit Credit

Account No. 613

Balance

Account: Uncollectible Accounts Expense

Date Explanation PR Debit Credit

Account No. 620

Balance

Account: Depreciation Expense-Furniture and Fixtures

Date Explanation PR Debit Credit

Account No. 630

Balance

Account: Depreciation Expense-Equipment

Date Explanation PR Debit Credit

Account No. 631

Balance

Account: Depreciation Expense-Service Vehicle

Date Explanation PR Debit Credit

Account No. 632

Balance

Account: Miscellaneous Expense

Date Explanation PR Debit Credit

Account No. 640

Balance

Account: Interest Expense

Date Explanation PR Debit Credit

Account No. 650

Balance