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PR Account PR Account

101 Q Bank 301 S. Salvador, Capital


102 Petty Cash Fund 302 S. Salvador, Drawing
103 Accounts Receivable
104 Allowance for Bad Debts 401 Sales
105 Merchandise Inventory 402 Sales Discounts
106 Input VAT 403 Sales Returns and Allowances
107 Prepaid Insurance
108 Unused Office Supplies 501 Purchases
109 Land 502 Purchase Discounts
110 Building 503 Purchase Returns and Allowances
111 Accumulated Depreciation - Building
112 Furnitures and Fixtures 601 Bad Debts Expense
113 Accumulated Depreciation - Furniture and Fixtures 602 Communications Expense
114 Office Equipment 603 Depreciation Expenses
115 Accumulated Depreciation - Office Equipment 604 Insurance Expense
605 Miscellaneous Expense
201 Accounts Payable 606 Office Supplies Expense
202 Accrued Expenses 607 Salaries Expense
203 Philhealth Premiums Payable 608 Transportation Expenses
204 Pag-IBIG Premiums Payable 609 Utilities Expense
205 SSS Premiums Payable 610 Taxes, Licenses, and Fees
206 Output VAT 611 Pag-IBIG Contributions
207 VAT Payable 612 Philhealth Contributions
208 Withholding Taxes Payable 613 SSS Premiums Contributions
614 Representation and Entertainment
Date Particulars PR Debit Credit
May 2 Q Bank 101 300,000.00
Merchandise Inventory 105 100,000.00
Furnitures and Fixtures 112 72,000.00
Building 110 468,000.00
Land 109 800,000.00
S. Salvador, Capital 301 1,740,000.00
To record initial investment of S. Salvador
General LedgerQ Bank Account no.
Balance
Date Particulars Debit Credit
Debit
May 2 Initial invesment 300,000.00 300,000.00
300,000.00

General LedgerMerchandise Inventory Account no.


Balance
Date Particulars Debit Credit
Debit
May 2 Initial invesment 100,000.00 100,000.00
100,000.00

General LedgerFurnitures and Fixtures Account no.


Balance
Date Particulars Debit Credit
Debit
May 2 Initial invesment 72,000.00 72,000.00
72,000.00

General LedgerBuilding Account no.


Balance
Date Particulars Debit Credit
Debit
May 2 Initial invesment 468,000.00 468,000.00
468,000.00

General LedgerLand Account no.


Balance
Date Particulars Debit Credit
Debit
May 2 Initial invesment 800,000.00 800,000.00
800,000.00

General LedgerS. Salvador, Capital Account no.


Balance
Date Particulars Debit Credit
Debit
May 2 Initial invesment 1,740,000.00
101
Balance
Credit

105
Balance
Credit

112
Balance
Credit

110
Balance
Credit

109
Balance
Credit

301
Balance
Credit
1,740,000.00
1,740,000.00
Date ParticularsTerms