Vous êtes sur la page 1sur 6

Cagayan C

Gen
Date Particulars AC Debit
June a. Cash P 1 8
Apalisoc, Capital
Initial Investment
#
Office Equipment 7
b. Apalisoc, Capital
Owner invested equipment into t
#
Office Equipment
c. Accounts Payable
Bought a filling cabinet on accoun
#
Office Equipment
d. Cash
Paid cash for the chairs
#

Office Equipment 1
e. Cash
Accounts Payable

f. Service Revenue
Received cash for service
#
Signage
g. Cash
Account Payable
Ordered a panaflex sign
#
Advertising Expense
h. Accounts Payable
Received bill from Buy and Sell
#
Supplies
i. Accounts Payable
Bought supplies on account
#
Utilities Expense
j. Cash
Paid electricity bill
#
Accounts Payable
k. Cash
Paid avertising expense in H.
#
Cash 1
l. Service Revenue
Cash from service rendered
#
Salaries Expense
m. Cash
Paid salaries
#
Mulles, Drawings
n. Cash
Owner's withdrawal
#

o.
Cagayan Chiropractic Clinic
General Journal
Debit Credit
0 0 0 0 .00
P 1 8 0

2 0 0 0
7 2

3 2 6 0
3

4 6 2 0
4

5 4 0 0
7
8

5 1 6 0
5

9 0 0 0
5
4

3 2 3 0
3

2 2 9 0
2

1 2 4 0
1

3 2 3 0
3
0 9 0 0
1 0

8 4 0 0
8

4 5 0 0
4
Credit

0 0 0 .00

0 0 0

2 6 0

6 2 0

4 0 0
0 0 0

1 6 0

0 0 0
0 0 0

2 3 0

2 9 0

2 4 0

2 3 0
9 0 0

4 0 0

5 0 0