GENERAL JOURNAL

January 1 to December 31, 20151

DATE

ACCOUNT TITTLE

1-Dec

REF

DEBIT

1
20000.00
45000.00

box
Bank

45000.00

bank machala

5300.00

materials inventory

4800
500

direct material
indirect material

80.00
2400.00
70000.00
280000.00
85000.00
7600.00

in-process inventory
finished goods inventory
ground
building
machinery and equipment
computer equipment
providers
bank loans l / p
capital stock
p / r seat opening to December 1, 2015

3-Dec

2
2331.00

banks

2331.00

bank machala

21.00

tribuitario income tax credit 1%

sale
VAT charged
p / r sale s / f # 001-001-0000247 CIA Europe S.A. shirts 15th

3-Dec

3
1200.00

cost of goods sold

inventory of goods in process
p / r cost of products sold of the ventade
CIA invoice # 001-001-0000247 Europe S.A. shirts 15th

4-Dec

4
140.00
16.80

sales
VAT charged
Bank
bank machala

156.80

p / r refund of the purchase the invoice # 001-001-0000247

4-Dec

5
80.00

finished goods inventory

cost of goods sold
p / rCosto of the return of the purchase fact # 001-001-0000247

5-Dec

6
435.25

materials inventory

325
110.25

direct material
indirect material

52.23

VAT paid
Withholding income tax Wing 1%
withholding of VAT 30%
Bank

186.98

bank machala
documents to pay

280.48

Megan fox
p / R purchase of materials inventory

s / factutura 001-001-000647 Miss MEGAN FOX

6-Dec

7
85.68

documents to pay

85.68

Megan fox
materials inventory

52.00
24.5

direct material
indirect material
VAT paid
w / purchase of merchandise Rdevolucion
s / invoice 001-001-000647 Miss MEGAN FOX

9-Dec

8
1266.30

inventory of goods in process

1266.30

direct material

41.20

indirect cost of manufacture

41.20

indirect material
materials inventory

1266.30
41.20

direct material
indirect material
p / r order of business pasifico br

9-Dec

9
2231.10

inventory of goods in process

direct material

2231.10
82.40

indirect cost of manufacture

indirect material
materials inventory

82.40

2231.10
82.40

direct material
indirect material
p / r order company Atlantico S.A.

12-Dec

10
422.10

inventory of goods in process

422.10

direct material

20.60

indirect cost of manufacture

20.60

indirect material
materials inventory

422.10
20.60

direct material
indirect material

p / r emission of ord. Req. # 059 for the O / P # 025

17-Dec

11
1990.00

indirect cost of manufacture

1990.00

electric power
box

p / r payment of the return of light makes actual cif

17-Dec

12
655.00

Administrative Expenses

655.00

electric power
box
p / r payment of payroll management light

19-Dec

13
54.00

indirect cost of manufacture

54.00

phone

6.48

VAT paid
Bank

60.48

bank machala
p / r of the return payment factory Phone

19-Dec

14
216.00

Administrative Expenses

216.00

phone

25.92

VAT paid
Bank

241.92

bank machala
p / r of the return payment factory Phone

28-Dec

15
box
tribuitario income tax credit 1%
sale
VAT charged
p / r sale s / f # 001-001-0000248 CIA Europe S.A. 155 shirts

28-Dec

16

3785.10
34.10

1240.00

cost of goods sold

finished goods inventory

p / r s cost sale / f # 001-001-0000248 CIA Europe sa 155 shirts

29-Dec

17
5116.88

production payroll
unified basic remuneration
overtime
extraordinary hours

5010
35.66
71.22

iess payable
personal contribution 9.45%

483.53

Bank

4633.35

demachala bank
p / r payment of production nimina

29-Dec

18
production payroll

1953.22

THIRTEENTH salary

426.40

fourteenth salary

265.50

Reserve fund

426.40

holidays

213.22

employer contribution

621.70

social benefits payable

THIRTEENTH loose

426.40

fourteenth salary

265.50

holidays

213.22

iess payable
employer contribution

621.70

Bank
bank machala

426.40

p / r social benefits payable

538882.36

TOTAL

MANAGER

ACCOUNTANT

GENERAL JOURNAL:
It is the book in which are recorded, following the principles of accounting
theory and in chronological order, all operations performed by a business
daily.
To the entries made in this book are known as "seats" or "journal entries"

It is the book in which are recorded, following the principles of accounting

theory and in chronological order, all operations performed by a business
daily.
To the entries made in this book are known as "seats" or "journal entries"

CREDIT

1790.00
55000.00
458590.00

2100.00
252.00

1200.00

156.80

80.00

4.35
15.67
186.98
280.48

76.50

9.18

1307.50

2313.50

442.70

1990.00

655.00

60.48

241.92

3410.00
409.20

OUNTANT

of accounting
by a business

urnal entries"

1240.00

483.53
4633.35

905.12

621.70
426.40

538882.36

of accounting
by a business

urnal entries"