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    Revenues Journal: Date 2020 Invoice No. Service Revenues Credit Accounts Receivable Debit

    Uploaded by

    Ezekiel Lapitan
    The document contains sample journal entries for a service business. It includes revenues, cash receipts, and cash disbursement journals with debit and credit entries for transactions like collecting receivables, providing services, paying expenses and purchases. Notes explain the accounting principles for different types of transactions.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Revenues Journal: Date 2020 Invoice No. Service Revenues Credit Accounts Receivable Debit

    Uploaded by

    Ezekiel Lapitan
    165 views10 pages
    The document contains sample journal entries for a service business. It includes revenues, cash receipts, and cash disbursement journals with debit and credit entries for transactions like collecting receivables, providing services, paying expenses and purchases. Notes explain the accounting principles for different types of transactions.

    Original Title

    Service-Concern-Journal

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    The document contains sample journal entries for a service business. It includes revenues, cash receipts, and cash disbursement journals with debit and credit entries for transactions like collecting receivables, providing services, paying expenses and purchases. Notes explain the accounting principles for different types of transactions.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    165 views10 pages

    Revenues Journal: Date 2020 Invoice No. Service Revenues Credit Accounts Receivable Debit

    Uploaded by

    Ezekiel Lapitan
    The document contains sample journal entries for a service business. It includes revenues, cash receipts, and cash disbursement journals with debit and credit entries for transactions like collecting receivables, providing services, paying expenses and purchases. Notes explain the accounting principles for different types of transactions.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    Revenues Journal

    Invoice Accounts
    Date No. Service Receivable
    2020 Accounts Debited PR Revenues Credit Debit
    Jun 5 00001 Mr. X 1000 1000

    ` 8 00002 Malong Financing 1000 1000


    Special Journals for Service Business Purpose
    Revenues Journal Service on Account
    Collection of receivables/
    Cash Receipt Journal Cash Service
    Cash Disbursement Journal Cash Payment
    General Journal
    Source Document
    Statement of Account/ Billing Statement

    Official Receipt (natin)


    Check Voucher/ Official Receipt
    Cash Receipt Journal

    Invoice Account
    Date OR NO Receivable
    No.
    2020 Accounts Debited PR Credit
    June 15 00001 00002 Malong Financing 1000
    15 00002 Juan Policarpio
    Cash
    Service
    Revenues Credit Debit
    1000 Collection Receivables
    1800 1800 1. Cash
    2. Accounts Receivable

    Cash Service
    1. Cash
    2. Service Revenue
    Cash Disbursement Journa

    Check
    Voucher Check No.
    Date No.
    2020 Accounts Debited PR Sundry Debit
    Accounts Payable 1000
    Rent Expense 14000
    Payment of Salaries
    Equipment 5000

    Note: Payment of Payable


    1. Cash
    2. Payable Account
    3. Input Vat

    Payment of Expense
    1. Cash
    2. Expense Account

    Payment Rent
    1. Cash
    2. Rent Expense
    3. Expanded Witholding Tax
    Payment of Salaries
    1. Cash
    2. Salaries Expense
    3. SSS, PH,Pag Payable
    4. Witholding tax

    Purchase of Asset
    1. Cash
    2. Asset Purchased (Equipment)
    3. Input Vat

    Purchase of Supplies
    1. Cash
    2. Supplies/ Supplies Expense
    3. Input Vat

    Remittance to BIR
    1. Cash
    2. Tax remitted

    Remittance of SSS, PH Pagibig


    1. Cash
    2. SSS, PH, Pagibig payable
    3. SSS, PH, Pagibig Contribution
    Cash Disbursement Journal

    SSS, PH, Pag Pay


    Debit Input Expanded With
    Salaries Expense With. Tax Supplies Vat Tax Debit
    Debit (Credit) Payable (Credit) Expense Debit Debit (Credit)
    100
    1000
    10000 (300) (500)
    1000
    10000 -300 -500 0 1100 1000

    1100
    1000
    100

    15000
    14000
    1000
    9200
    10000
    300
    500

    3000
    1500
    1500
    Cash

    Credit
    1100
    15000
    9200
    6000
    31300

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