Company N

Chart of Acco
Account Header Account Detail
Account Header Name
Number Number
100 Assets 100
100 Assets 101
100 Assets 110
100 Assets 111
100 Assets 112
100 Assets 113
100 Assets 120
100 Assets 130
100 Assets 140
100 Assets 141
100 Assets 150
100 Assets 151
100 Assets 152
100 Assets 153
100 Assets 154
100 Assets 155
100 Assets 160
100 Assets 161
200 Liabilities 200
200 Liabilities 201
200 Liabilities 202
200 Liabilities 210
200 Liabilities 211
200 Liabilities 212
200 Liabilities 213
200 Liabilities 214
200 Liabilities 220
200 Liabilities 221
200 Liabilities 230
200 Liabilities -1
200 Liabilities -2
200 Liabilities 240
300 Owner's Equity 300
300 Owner's Equity 301
300 Owner's Equity 302
400 Revenues 400
400 Revenues 401
400 Revenues 402
400 Revenues 410
500 Costs 500
500 Costs 501
500 Costs 502
500 Costs 503
600 Expenses 600
600 Expenses 601
600 Expenses 602
600 Expenses 603
600 Expenses 604
600 Expenses 605
600 Expenses 610
600 Expenses 611
600 Expenses 612
600 Expenses 613
600 Expenses 620
600 Expenses 630
600 Expenses 631
600 Expenses 632
600 Expenses 640
600 Expenses 650

Balance
Company Name
Chart of Accounts
Account Opening
Account Detail Name
Balance (Debit)
Cash
Petty cash
Notes Receivable
Interest Receivable
Accounts Receivable
Allowance for Uncollectible Accounts
Merchandise Inventory
Supplies
Prepaid Insurance
Prepaid Rent
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Equipment
Accumuated Depreciation - Equipment
Service Vehicle
Accumulated Depreciation - Service Vehicle
Rent Deposit
Utilities Deposit
Notes Payable
Interest Payable
Accounts Payable
Salaries Payable
SSS and EC Contribution Payable
PhilHealth Payable
Pag-IBIG Payable
Withholding Taxes Payable
Rent Payable
Utilities Payable
Value Added Tax Payable
Input tax
Output tax
Vouchers Payable
Owner's Capital
Owner's Withdrawal
 Income Summary
Sales
Sales Discount
Sales Return
Interest Income
Purchases
Transportation - in
Purchase Discount
Purchase Returns and Allowances
Advertising Expense
Supplies Expense
Insurance Expense
Rent Expense
Utilities Expense
Repairs and Maintenance Expense
Salaries Expense
SSS and EC Expense
PhilHealth Expense
Pag-IBIG Expense
Uncollectible Accounts Expense
Depreciation Expense - Furniture and Fixtures
Depreciation Expense - Equipment
Depreciation Expense - Service Vehicle
Miscellaneous Expense
Interest Expense

Balance -
me
Account Opening
Balance (Credit)
-
 Company
Date Voucher Number Account Number
Transaction
Account Name
 Balance

Date Voucher Number Account Number

Adjustment
Account Name
Balance
mpany Name
saction Journals
Description Debit
ce -

ustment Journals
Description Debit
ce -
Credit
 -

Credit
-
Account Detail Account Opening Balances
Account Detail Name
Number
Debit
100 Cash -
112 Accounts Receivable -
130 Office Supplies -
140 Prepaid Insurance -
141 Prepaid Rent -
150 Office Equipment -
151 Accumulated Depreciation- Office Equipment -
152 Equipment -
153 Accumuated Depreciation - Equipment -
202 Accounts Payable -
210 Wages Payable -
Unearned Revenue
300 Owner's Capital -
301 Owner's Withdrawal -
302 Income Summary -
400 Revenue -
600 Advertising Expense -
601 Supplies Expense -
602 Insurance Expense -
603 Rent Expense -
605 Repairs and Maintenance Expense -
610 Wages Expense -
630 Depreciation Expense - Office Equipment -
631 Depreciation Expense - Equipment -
640 Miscellaneous Expense -
Mileage Expense
Balances -
Balance
 Company Na
Worksheet
ccount Opening Balances Transaction Journals Unadjusted Trial Baance
Credit Debit Credit Debit Credit
- - - 290,800.00 -
- - - 28,340.00 -
- - - 18,225.00 -
- - - 11,100.00 -
- - - 16,500.00 -
- - - 40,000.00 -
- - - - -
- - - 100,000.00 -
- - - - -
- - - 5,500.00
- - - - -
7,500.00
- - - 415,000.00
- - - 35,500.00 -
- - - - -
- - - - 156,420.00
- - - 14,825.00 -
- - - - -
- - - - -
- - - - -
- - - 6,525.00 -
- - - 16,875.00 -
- - - - -
- - - - -
- - - 1,250.00 -
4,480.00
 - - - 584,420.00 584,420.00
Balance Balance Balance
y Name
heet
Adjustment Journals Adjusted Trial Balance Financial Position
Debit Credit Debit Credit Debit
- - 290,800.00 - 290,800.00
- - 28,340.00 - 28,340.00
- 15,905.00 2,320.00 - 2,320.00
- 2,775.00 8,325.00 - 8,325.00
- 12,375.00 4,125.00 - 4,125.00
- - 40,000.00 - 40,000.00
- 2,000.00 - 2,000.00 -
- - 100,000.00 - 100,000.00
- 6,250.00 - 6,250.00 -
- - - 5,500.00 -
2,500.00 - 2,500.00 -
7,500.00
- - - 415,000.00 -
- - 35,500.00 - 35,500.00
- - - - -
- - - 156,420.00
- - 14,825.00 -
15,905.00 - 15,905.00 -
2,775.00 - 2,775.00 -
12,375.00 - 12,375.00 -
- - 6,525.00 -
2,500.00 - 19,375.00 -
2,000.00 - 2,000.00 -
6,250.00 - 6,250.00 -
- - 1,250.00 -
4,480.00
41,805.00 41,805.00 595,170.00 595,170.00 509,410.00
Balance Balance Balance
Financial Position Financial Performance
Credit Debit Credit
-
-
-
-
-
-
2,000.00
-
6,250.00
5,500.00
2,500.00
7,500.00
415,000.00
-
70,660.00 70,660.00 -
- 156,420.00
14,825.00 -
15,905.00 -
2,775.00 -
12,375.00 -
6,525.00 -
19,375.00 -
2,000.00 -
6,250.00 -
1,250.00 -
4,480.00
 509,410.00 156,420.00 156,420.00
Balance Balance
 Company Name
Statement of Financial Position
As of December 31, 20xx

Assets
Account Name
Cash
Accounts Receivable
Office Supplies
Prepaid Insurance
Prepaid Rent
Total Current Assets
Office Equipment
Accumulated Depreciation- Office Equipment
Equipment
Accumuated Depreciation - Equipment
Total Non Current Assets
Total Assets

Liabilities and Owner's Equity

Account Name
Accounts Payable
Wages Payable
Unearned Revenue
Total Liabilities
Owner's Capital
Owner's Withdrawal
Income Summary
Total Equity
Total Liabilities and Equity

Balance
Name
l Position

Amount
290,800.00
28,340.00
2,320.00
8,325.00
4,125.00
333,910.00
40,000.00
- 2,000.00
100,000.00
- 6,250.00
131,750.00
465,660.00

Amount
5,500.00
2,500.00
7,500.00
15,500.00
415,000.00
- 35,500.00
70,660.00
450,160.00
465,660.00
 Company Name
Statement of Financial Performance
For the Year Ended December 31, 20xx

Account Name
Revenue
Net Sales
Expenses:
Advertising Expense
Supplies Expense
Insurance Expense
Rent Expense
Repairs and Maintenance Expense
Wages Expense
Depreciation Expense - Office Equipment
Depreciation Expense - Equipment
Miscellaneous Expense
Mileage Expense
Total Expenses
Net Income
Name
Performance
x

Amount
156,420.00
156,420.00

14,825.00
15,905.00
2,775.00
12,375.00
6,525.00
19,375.00
2,000.00
6,250.00
1,250.00
4,480.00
85,760.00
70,660.00
 Company Name
Statement of Changes in Equity
For the Year Ended December 31, 20xx

Account Name
Owner's Capital, beginning
Add:
Net Income
Less:
Owner's Withdrawal
Owner's Capital, ending
Name
in Equity
x

Amount
-

70,660.00

35,500.00
35,160.00
 Company Name
Statement of Cash Flows
For the Year Ended December 31, 20xx

Account Name
Cash Flows from Operating Activites
Net Income
Add: Non-Cash Expenses
Depreciation Expense - Office Equipment
Depreciation Expense - Equipment

Add: Non-Operating Losses

Less: Non-Operating Gains

(Increase) Decrease in Current Assets

Accounts Receivable
Office Supplies
Prepaid Insurance
Prepaid Rent

Increase (Decrease) in Current Liabilities

Accounts Payable
Wages Payable
Unearned Revenue

Net Cash Flow from Operating Activities

Cash Flows from Investing Activites

Purchases of Property, Plant and Equipment
Office Equipment
Equipment

Proceeds from sale of Property, Plant and Equipment

Net Cash Flow from Investing Activities

Cash Flows from Financing Activites

Proceeds from Long-term debt
Payments of Long-term debt

Owner's Additional Investment

Owner's Withdrawal

Net Cash Flow from Investing Activities

Net Cash Flows

Cash, Beginning Balance
Cash, Ending Balance

Cash (Financial Position)

Difference

Balance
Name
lows
x

Amount

70,660.00

2,000.00
6,250.00

- 28,340.00
- 2,320.00
- 8,325.00
- 4,125.00

5,500.00
2,500.00
7,500.00

51,300.00

s
- 35,500.00

- 35,500.00

15,800.00
275,000.00
290,800.00

290,800.00
-
Current Ratio 21.54258
Debt Ratio 30.04258
Debt to Equity Ratio 0.034432
Return on Assets 0.151742
Return on Equity 0.156966
ID Date Account Credited Cash Debit
1 October 01, 2019 Owner's Equity 275,000.00
10 October 15, 2019 Accounts Receivable 24,000.00
13 October 22, 2019 Accounts Receivable 7,000.00
18 November 02, 2019 Revenue 23,165.00
21 November 18, 2019 Accounts Receivable 11,040.00
29 December 04, 2019 Accounts receivable 19,750.00
31 December 14, 2019 Unearned Income 7,500.00
33 December 20, 2019 Revenue 28,125.00
36 December 28, 2019 Accounts Receivable 15,000.00
Date Voucher Number Account Name
 Company N
Accounts Receivable Credit
Cash Receipts Jou
24,000.00
7,000.00

11,040.00
19,750.00

15,000.00
 #REF!

Description
Adjustment Jour
#REF!
Company Name
Cash Receipts Journal
Sales Credit
 #REF!

Adjustment Journals
#REF!
Name
Journal Other Credit
415,000.00

23,165.00

7,500.00
28,125.00
ournals Description
Other Debit
140,000.00 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Description
 ID Date Payee Account Debited
4 October 02, 2019 Rent Prepaid Rent
6 October 05, 2019 Insurance Company Prepaid Insurance
8 October 08, 2019 Jiraiya Office Accounts Payable
11 October 17, 2019 Repair Company Repairs and Maintenance Expense
12 October 20, 2019 Advertising Company Advertising Expense
15 October 31, 2019 Kushina Uzumaki Wages Expense
16 October 31, 2019 M. Namikaze Withdrawals/Equity
17 November 01, 2019 M. Namikaze Mileage Allowances
19 November 05, 2019 Jiraiya Office Computer Supplies
22 November 22, 2019 United Shinobi Miscellaneous Expense
24 November 28, 2019 M. Namikaze Mileage Expense
25 November 30, 2019 Kushina Uzumaki Wages Expense
26 December 30, 1899 M. Namikaze Withdrawals
27 December 02, 2019 Minatwice Mall Advertising Expense
28 December 03, 2019 Repairs Company Repairs and Maintenance
30 December 10, 2019 Kushina Uzumaki Wages Expense
37 December 29, 2019 M. Namikaze Mileage Expense
38 December 31, 2019 M. Namikaze Withdrawals
Date Voucher Number Account Name
 Company N
Cash CREDIT
Cash Disbursements
16,500.00
11,100.00
7,100.00
4,025.00
9,700.00
4,375.00
18,000.00
1,600.00
5,625.00
1,250.00
1,920.00
8,750.00
10,000.00
5,125.00
2,500.00
3,750.00
960.00
7,500.00
 #REF!

Description
Adjustment Jour
#REF!
 Company Name
Cash Disbursements Journal
Inventory CREDIT
 #REF!

Adjustment Journals
#REF!
Name
nts Journal
Other Accounts DEBIT
16,500.00
11,100.00

4,025.00
9,700.00
4,375.00
18,000.00
1,600.00
5,625.00
1,250.00
1,920.00
8,750.00
10,000.00
5,125.00
2,500.00
3,750.00
960.00
7,500.00
ournals Description
Accounts Payable DEBIT
-
-
7,100.00 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Description
 Date Debit Amount Credit Amount
4 October 02, 2019 Prepaid Rent 16,500.00 Cash 16,500.00
6 October 05, 2019 Prepaid Insurance 11,100.00 Cash 11,100.00
8 October 08, 2019 Accounts Payable 7,100.00 Cash 7,100.00
11 October 17, 2019 Repairs and Mainten 4,025.00 Cash 4,025.00
12 October 20, 2019 Advertising Expense 9,700.00 Cash 9,700.00
15 October 31, 2019 Wages Expense 4,375.00 Cash 4,375.00
16 October 31, 2019 Withdrawals/Equity 18,000.00 Cash 18,000.00
17 November 01, 2019 Mileage Allowances 1,600.00 Cash 1,600.00
19 November 05, 2019 Computer Supplies 5,625.00 Cash 5,625.00
22 November 22, 2019 Miscellaneous Expen 1,250.00 Cash 1,250.00
24 November 28, 2019 Mileage Expense 1,920.00 Cash 1,920.00
25 November 30, 2019 Wages Expense 8,750.00 Cash 8,750.00
26 Withdrawals 10,000.00 Cash 10,000.00
27 December 02, 2019 Advertising Expense 5,125.00 Cash 5,125.00
28 December 03, 2019 Repairs and Mainten 2,500.00 Cash 2,500.00
30 December 10, 2019 Wages Expense 3,750.00 Cash 3,750.00
37 December 29, 2019 Mileage Expense 960.00 Cash 960.00
38 December 31, 2019 Withdrawals 7,500.00 Cash 7,500.00

ADJUSTING ENTRIES
Supplies Expense 15,905.00 Supplies 15,905.00
Insurance Expense 2,775.00 Prepaid Insurance 2,775.00
Wages Expense 2,500.00 Wages Payable 2,500.00
Depreciation Expens 6,250.00 Accumulated Depreciati 6,250.00
Depreciation Expens 2,000.00 Accumulated Depreciati 2,000.00
Rent Expense 12,375.00 Prepaid Rent 12,375.00
Payee Date Debit
Rent Cash 4 October 02, 2019 Prepaid Rent
Insurance Company Cash 6 October 05, 2019 Prepaid Insurance
Jiraiya Office Cash 8 October 08, 2019 Accounts Payable
Repair Company Cash 11 October 17, 2019 Repairs and Maintenance
Advertising Company Cash 12 October 20, 2019 Advertising Expense
Kushina Uzumaki Cash 15 October 31, 2019 Wages Expense
M. Namikaze Cash 16 October 31, 2019 Withdrawals/Equity
M. Namikaze Cash 17 November 01, 2019 Mileage Allowances
Jiraiya Office Cash 19 November 05, 2019 Computer Supplies
United Shinobi Cash 22 November 22, 2019 Miscellaneous Expense
M. Namikaze Cash 24 November 28, 2019 Mileage Expense
Kushina Uzumaki Cash 25 November 30, 2019 Wages Expense
M. Namikaze Cash 26 Withdrawals
Minatwice Mall Cash 27 December 02, 2019 Advertising Expense
Repairs Company Cash 28 December 03, 2019 Repairs and Maintenance
Kushina Uzumaki Cash 30 December 10, 2019 Wages Expense
M. Namikaze Cash 37 December 29, 2019 Mileage Expense
M. Namikaze Cash 38 December 31, 2019 Withdrawals
Cash
Cash
Cash ADJUSTING ENTRIES
Cash Supplies Expense
Cash Insurance Expense
Cash Wages Expense
Cash Depreciation Expense-Co
Cash Depreciation Expense-Eq
Cash Rent Expense
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Amount Credit Amount Payee
16,500.00 Cash 16,500.00 Rent
11,100.00 Cash 11,100.00 Insurance Company
7,100.00 Cash 7,100.00 Jiraiya Office
4,025.00 Cash 4,025.00 Repair Company
9,700.00 Cash 9,700.00 Advertising Company
4,375.00 Cash 4,375.00 Kushina Uzumaki
18,000.00 Cash 18,000.00 M. Namikaze
1,600.00 Cash 1,600.00 M. Namikaze
5,625.00 Cash 5,625.00 Jiraiya Office
1,250.00 Cash 1,250.00 United Shinobi
1,920.00 Cash 1,920.00 M. Namikaze
8,750.00 Cash 8,750.00 Kushina Uzumaki
10,000.00 Cash 10,000.00 M. Namikaze
5,125.00 Cash 5,125.00 Minatwice Mall
2,500.00 Cash 2,500.00 Repairs Company
3,750.00 Cash 3,750.00 Kushina Uzumaki
960.00 Cash 960.00 M. Namikaze
7,500.00 Cash 7,500.00 M. Namikaze

15,905.00 Supplies 15,905.00

2,775.00 Prepaid Insurance 2,775.00
2,500.00 Wages Payable 2,500.00
6,250.00 Accumulated Depreciation 6,250.00
2,000.00 Accumulated Depreciation 2,000.00
12,375.00 Prepaid Rent 12,375.00
Insurance Company
Jiraiya Office
Repair Company
Advertising Company
Kushina Uzumaki
M. Namikaze
M. Namikaze
Jiraiya Office
United Shinobi
M. Namikaze
Kushina Uzumaki
M. Namikaze
Minatwice Mall
Repairs Company
Kushina Uzumaki
M. Namikaze
M. Namikaze
 Date Debit Amount
1 October 01, 2019 Cash 275000
2 Computer 100000
3 Office Equipment 40000
4 October 02, 2019 Prepaid Rent 16,500.00
5 October 03, 2019 OfficeSupplies 7100
6 October 05, 2019 Prepaid Insurance 11,100.00
7 October 06, 2019 Accounts Receivable 24000
8 October 08, 2019 Accounts Payable 7,100.00
9 October 12, 2019 Accounts Receivable 7000
10 October 15, 2019 Cash 24000
11 October 17, 2019 Repairs and Maintenance Expense 4,025.00
12 October 20, 2019 Advertising Expense 9,700.00
13 October 22, 2019 Cash 7000
14 October 28, 2019 Accounts receivable 26040
15 October 31, 2019 Wages Expense 4,375.00
16 October 31, 2019 Withdrawals/Equity 18,000.00
17 November 01, 2019 Mileage Allowances 1,600.00
18 November 02, 2019 Cash 23165
19 November 05, 2019 Computer Supplies 5,625.00
20 November 08, 2019 Accounts Receivable 28340
21 November 18, 2019 Cash 11040
22 November 22, 2019 Miscellaneous Expense 1,250.00
23 November 24, 2019 Accounts Receivable 19750
24 November 28, 2019 Mileage Expense 1,920.00
25 November 30, 2019 Wages Expense 8,750.00
26 Withdrawals 10,000.00
27 December 02, 2019 Advertising Expense 5,125.00
28 December 03, 2019 Repairs and Maintenance 2,500.00
29 December 04, 2019 Cash 19750
30 December 10, 2019 Wages Expense 3,750.00
31 December 14, 2019 Cash 7500
32 December 15, 2019 Computer Supplies 5500
33 December 20, 2019 Cash 28125
34 December 22, 2019
35 December 26, 2019
36 December 28, 2019 Cash 15000
37 December 29, 2019 Mileage Expense 960.00
38 December 31, 2019 Withdrawals 7,500.00

ADJUSTING ENTRIES
Supplies Expense 15905
Insurance Expense 2775
Wages Expense 2500
Depreciation Expense-Computer 6250
Depreciation Expense-Equipment 2000
Rent Expense 12375
Credit Amount Payee
Owner's Equity 415,000.00

Cash 16,500.00 Rent

Accounts Payable 7,100.00
Cash 11,100.00 Insurance Company
Revenue 24,000.00
Cash 7,100.00 Jiraiya Office
Revenue 7,000.00
Accounts Receivable 24,000.00
Cash 4,025.00 Repair Company
Cash 9,700.00 Advertising Company
Accounts Receivable 7,000.00
Revenue 26,040.00
Cash 4,375.00 Kushina Uzumaki
Cash 18,000.00 M. Namikaze
Cash 1,600.00 M. Namikaze
Revenue 23,165.00
Cash 5,625.00 Jiraiya Office
Revenue 28,340.00
Accounts Receivable 11,040.00
Cash 1,250.00 United Shinobi
Revenue 19,750.00
Cash 1,920.00 M. Namikaze
Cash 8,750.00 Kushina Uzumaki
Cash 10,000.00 M. Namikaze
Cash 5,125.00 Minatwice Mall
Cash 2,500.00 Repairs Company
Accounts receivable 19,750.00
Cash 3,750.00 Kushina Uzumaki
Unearned Income 7,500.00
Accounts Payable 5,500.00
Revenue 28,125.00

Accounts Receivable 15,000.00

Cash 960.00 M. Namikaze
Cash 7,500.00 M. Namikaze

Supplies 15,905.00
Prepaid Insurance 2,775.00
Wages Payable 2,500.00
Accumulated Depreciation 6,250.00
Accumulated Depreciation 2,000.00
Prepaid Rent 12,375.00