Name

General Journal
GENERAL JOURNAL

Date Account Titles and Explanation P. R. Debit

2016
FEB 14 Cash ₱ 200,000.00
Pedro Matapang, Capital

15 Computer Equipment ₱ 25,000.00

Cash

17 Cash ₱ 10,000.00
Service Revenue

18 Accounts Receivable ₱ 15,000.00

Service Revenue

19 Office Supplies ₱ 5,000.00

Accounts Payable

25 Salaries and Wages Expense ₱ 4,000.00

Cash
 Credit

₱ 200,000.00

₱ 25,000.00

₱ 10,000.00

₱ 15,000.00

₱ 5,000.00

₱ 4,000.00
 Name
Part 1

GENERAL LEDGER

Cash Accounts Receivable

DR CR DR
₱ 200,000.00 ₱ 25,000.00 ₱ 15,000.00
₱ 10,000.00 ₱ 4,000.00

₱ 210,000.00 ₱ 29,000.00
-₱ 29,000.00
₱ 181,000.00

Computer Equipment Accounts Payable

DR CR DR
₱ 25,000.00

Service Revenue Salaries and Wages Expense

DR CR DR
₱ 10,000.00 ₱ 4,000.00
₱ 15,000.00

₱ 25,000.00
GENERAL LEDGER

unts Receivable Office Supplies

CR DR CR
₱ 5,000.00

Pedro Matapang, Capital

CR DR CR
₱ 5,000.00 ₱ 200,000.00

ies and Wages Expense

CR
 Name
General Ledger

GENERAL LEDGER

Cash
Date Explanation P.R. DEBIT
02/14/2016 GJ1 ₱ 200,000.00
02/15/2016
02.17/2016 ₱ 10,000.00
02/25/2016

Accounts Receivable
Date Explanation P.R. DEBIT
02/18/2016 ₱ 15,000.00

Office Supplies
Date Explanation P.R. DEBIT
02/19/2016 ₱ 5,000.00

Computer Equipment
Date Explanation P.R. DEBIT
02/15/2016 ₱ 25,000.00

Accounts Payable
Date Explanation P.R. DEBIT
02/19/2016

Pedro Matapang, Capital

Date Explanation P.R. DEBIT
02/14/2016
 ACCOUNT NO. ____
CREDIT BALANCE
₱ 200,000.00
₱ 25,000.00 ₱ 175,000.00
₱ 185,000.00
₱ 4,000.00 ₱ 181,000.00

ACCOUNT NO. ____

CREDIT BALANCE
₱ 15,000.00

ACCOUNT NO. ____

CREDIT BALANCE
₱ 5,000.00

ACCOUNT NO. ____

CREDIT BALANCE
₱ 25,000.00

ACCOUNT NO. ____

CREDIT BALANCE
₱ 5,000.00 ₱ 5,000.00

ACCOUNT NO. ____

CREDIT BALANCE
₱ 200,000.00 ₱ 200,000.00
 Name
Trial Balance

Matapang Computer Repairs

Unadjusted Trial Balance
For the Month Ended February 2016
Account Title Debit Credit
Cash ₱ 181,000.00
Accounts Receivable ₱ 15,000.00
Office Supplies ₱ 5,000.00
Computer Equipment ₱ 25,000.00
Accounts Payable ₱ 5,000.00
Pedro Matapang, Capital ₱ 200,000.00
Service Revenue ₱ 25,000.00
Salaries and Wages Expense ₱ 4,000.00

₱ 230,000.00 ₱ 230,000.00

Analysis:
 Name
Worksheet
Company Name
Work Sheet
For Month Ended Date, Year
Balance Sheet &
Unadjusted Adjusted Statement of
Trial Balance Adjustments Trial Balance Income Statement Owner's Equity
Account Titles Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr.
 Name
Income Statement

Company Name
Income Statement
For Month Ended Date, Year
 Name
Balance Sheet

Company Name
Statement of Changes in Owner's Equity
For Month Ended Date, Year

Company Name
Balance Sheet
Date, Year
 Name
Post Closing Trial Balance

Company Name
Post-Closing Trial Balance
Date, Year
Debit Credit

Totals
Company Name
Schedule of Accounts Receivable
Date, Year

Company Name
Schedule of Accounts Payable
Date, Year
 Name
Memo

MEMORANDUM
TO:
FROM:
SUBJECT:
DATE:

436
436
 Name ______________________________________

JOB COST SHEET

Customer's Name __________Company Job No.

Direct Materials Direct Labor Overhead Costs Applied

Time
Requisition Ticket
Date Number Amount Date Number Amount Date Rate Amount

SUMMARY OF COSTS
Dir. Materials..
Dir. Labor……
Overhead……
Total Total Total Cost of
the Job………

JOB COST SHEET

Customer's Name __________Company Job No.

Direct Materials Direct Labor Overhead Costs Applied

Time
Requisition Ticket
Date Number Amount Date Number Amount Date Rate Amount

SUMMARY OF COSTS
Dir. Materials..
Dir. Labor……
Overhead……
Total Total Total Cost of
the Job……….

©The McGraw-Hill Companies, Inc., 2005

20
Name ______________________________________

Date Purchases Cost of Goods Sold Inventory Balance

Units @ Cost per Unit = Total Units @ Cost per Unit = Total Units @ Cost per Unit = Total

©The McGraw-Hill Companies, Inc., 2005

21
Name _________________________________

______________________
Process Cost Summary
For Month Ended _____________

COSTS CHARGED TO DEPARTMENT

EQUIVALENT UNIT PROCESSING COSTS

Equivalent Units
Units of Direct Labor &
Product Materials Overhead

Continued on next page

©The McGraw-Hill Companies, Inc., 2005

22
Name ___________________________________

ASSIGNMENT OF COSTS TO OUTPUT OF DEPARTMENT

Equivalent Cost Total
Units per Unit Cost

©The McGraw-Hill Companies, Inc., 2005

23
Name ______________________________________

Double-Declining-Balance Depreciation:
Beginning-Year Depreciation Annual Year-End
Period Book Value Rate per Period Depreciation Book Value

©The McGraw-Hill Companies, Inc., 2005

24