…………………………………..

RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11103 521,999,500 41000 472,500,000
51000 380,809,000 21103 47,454,500
11106 380,809,000
21105 945,000
42100 1,100,000
902,808,500 902,808,500
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11101 458,805,860
41001 3,160,000 11103 278,856,600
51000 42,095,800 21103 5,610,600
91002 4,589,100 81005 881,760

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11106 281,000,000 21100 310,100,000
11108 28,100,000
51002 1,000,000
310,100,000 310,100,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21100 242,620,000 11101 672,174,000
11107 2,840,000 51001 6,576,000
91002 2,400,000 11108 18,350,000
13103 250,000,000 13104 19,250,000
13104 67,375,000 21104 5,200,000
21104 5,200,000 22103 286,000
22102 50,000,000 13103 154,000,000
21103 28,600,000
649,035,000 875,836,000

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21100 5,280,000 11106 16,732,000
11104 25,000,000 11108 480,000
61400 11,932,000 11103 25,000,000

42,212,000 42,212,000
-
PETTY CASH JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21100 - 11106 -
11104 - 11108 -
61400 - 11103 -
- -
MENU
 …………………………………………….
TRIAL BALANCE
…………………….

NO ACCOUNT
DEBIT CREDIT
11101 Cash in Bank 875,721,100
11102 Petty Cash 10,000,000
11201 Account Receivable 696,850,000
11202 Allowance for Doubtful Debt 6,968,500
11203 Other Receivable 1,875,000
11301 Merchandise Inventory 432,187,500
11302 Office Supplies 1,525,000
11401 Value Added Tax - In (VAT In) -
11402 Prepaid VAT 740,906,250
12101 Land 500,000,000
12201 Building at Cost 1,250,000,000
12202 Accum. Dep. - Building 166,000,000
12301 Office Equipment at Cost 150,000,000
12302 Accum. Dep. - Office Equipment 29,050,000
12401 Vehicle at Cost 271,000,000
12402 Accum. Dep. - Vehicle 112,387,500
21201 Accounts Payable 623,218,750
21202 Accrued Expense 31,250,000
21203 Dividend Payable -
21204 Value Added Tax - VAT Out -
21205 Income Tax Payable -
22101 Bank Loans 369,000,000
31101 Common Stock 300,000,000
32101 Retained Earnings 1,915,771,370
32102 Dividend -
38001 Income Summary -
39999 Historical Balancing -
41101 Sales of Merchandise 7,409,062,500
41102 Sales Discounts 45,800,000
41103 Sales Returns 24,062,500
42101 Service Income 12,456,000
51101 Cost of Goods Sold 5,512,187,500
51102 Purchase Discount 25,112,300
61101 Wages & Salaries Expense 343,750,000
61102 Uncollectible Accounts 6,000,000
61103 Advertising Expense 6,875,000
61104 Depreciation Expense - Vehicles 17,737,500
61105 Maintenance Expense 7,150,000
61106 Newspaper & Tabloid Expense 5,500,000
61107 Supplies Expense 13,365,000
61108 Income Tax Expense -
61109 Depreciation Exp - Building 22,000,000
61110 Depreciation Exp - Equipment 3,850,000
61111 Electricity, Telp. & Water Expense 21,569,070
81101 Interest Revenue 13,365,000
81999 Other Revenue 1,327,000
91001 Bank Charge 607.5
91101 Interest Expense 54,450,000
91999 Other Expense
TOTAL 11,014,968,920 11,014,968,920
 …………………………………….
GENERAL LEDGER
…………………….
Account Number:
Account: Cash In Bank GENERAL LEDGER
11101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 875,721,100
31 Adjusment JM #N/A #N/A #N/A #N/A
11101 31 Closing JM - - #N/A #N/A
Account Number:
Account: Petty Cash GENERAL LEDGER
11102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 10,000,000
31 Adjusment JM - - 10,000,000 -
11102 31 Closing JM - - 10,000,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER
11201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 696,850,000
31 Adjusment JM - - 696,850,000 -
11201 31 Closing JM - - 696,850,000 -
Account Number:
Account: Allowance For Doubtful Debt GENERAL LEDGER
11202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 6,968,500
31 Adjusment JM - - - 6,968,500
11202 31 Closing JM - - - 6,968,500
Account Number:
Account: Other Receivable GENERAL LEDGER
11203
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1,875,000
31 Adjusment JM - - 1,875,000 -
11203 31 Closing JM - - 1,875,000 -
Account Number:
Account: Merchandise Inventory GENERAL LEDGER
11301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 432,187,500
31 Adjusment JM - - 432,187,500 -
11301 31 Closing JM - - 432,187,500 -
Account Number:
Account: Office Supplies GENERAL LEDGER
11302
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1,525,000
31 Adjusment JM - - 1,525,000 -
11302 31 Closing JM - - 1,525,000 -
 Account Number:
Account: Value Added Tax-In (VAT In) GENERAL LEDGER
11401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
11401 31 Closing JM - - - -

Account Number:
Account: Prepaid VAT GENERAL LEDGER
11402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 740,906,250
31 Adjusment JM - - 740,906,250 -
11402 31 Closing JM - - 740,906,250 -

Account Number:
Account: Land GENERAL LEDGER
12101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 500,000,000
31 Adjusment JM - - 500,000,000 -
12101 31 Closing JM - - 500,000,000 -

Account Number:
Account: Building at Cost GENERAL LEDGER
12201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1,250,000,000
31 Adjusment JM - - 1,250,000,000 -
12201 31 Closing JM - - 1,250,000,000 -

Account Number:
Account: Accum. Dept - Building GENERAL LEDGER
12202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 166,000,000
31 Adjusment JM - - - 166,000,000
12202 31 Closing JM - - - 166,000,000

Account Number:
Account: Office Equipment at Cost GENERAL LEDGER
12301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 150,000,000
31 Adjusment JM - - 150,000,000 -
12301 31 Closing JM - - 150,000,000 -

Account Number:
Account: Accum.Dept- Office equipment GENERAL LEDGER
12302
Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 29,050,000
31 Adjusment JM - - - 29,050,000
12302 31 Closing JM - - - 29,050,000

Account Number:
Account: Vehicle at Cost GENERAL LEDGER
12401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 271,000,000
31 Adjusment JM - - 271,000,000 -
12401 31 Closing JM - - 271,000,000 -

Account Number:
Account: Accum.Dep - Vehicle GENERAL LEDGER
12402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 113,387,500
31 Adjusment JM - - - 113,387,500
12402 31 Closing JM - - - 113,387,500

Account Number:
Account: Accounts Payable GENERAL LEDGER
21201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 623,218,750
31 Adjusment JM - - - 623,218,750
21201 31 Closing JM - - - 623,218,750

Account Number:
Account: Accured Expense GENERAL LEDGER
21202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 31,250,000
31 Adjusment JM - - - 31,250,000
21202 31 Closing JM - - - 31,250,000

Account Number:
Account: Dividend payable GENERAL LEDGER
21203
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
21203 31 Closing JM - - - -

Account Number:
Account: Value Added Tax - VAT Out GENERAL LEDGER
21204
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
21204 31 Closing JM - - - -

Account Number:
Account: Income Tax Payable GENERAL LEDGER
 Account: Income Tax Payable GENERAL LEDGER
21205
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
21205 31 Closing JM - - - -

Account Number:
Account: Bank Loans GENERAL LEDGER
22101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 369,000,000
31 Adjusment JM - - - 369,000,000
22101 31 Closing JM - - - 369,000,000

Account Number:
Account: Common Stock GENERAL LEDGER
31101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 300,000,000
31 Adjusment JM - - - 300,000,000
31101 31 Closing JM - - - 300,000,000

Account Number:
Account: Retained Earnings GENERAL LEDGER
32101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1,915,771,370
31 Adjusment JM - - - 1,915,771,370
32101 31 Closing JM - - - 1,915,771,370

Account Number:
Account: Dividend GENERAL LEDGER
32102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
32102 31 Closing JM - - - -

Account Number:
Account: Income Summary GENERAL LEDGER
38001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
38001 31 Closing JM - - - -

Account Number:
Account: Historical Balancing GENERAL LEDGER
39999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
39999 31 Closing JM - - - -
 Account Number:
Account: Sales of Marchandise GENERAL LEDGER
41101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 7,409,062,500
31 Adjusment JM - - - 7,409,062,500
41101 31 Closing JM - - - 7,409,062,500

Account Number:
Account: Sales Discounts GENERAL LEDGER
41102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 45,800,000
31 Adjusment JM - - 45,800,000 -
41102 31 Closing JM - - 45,800,000 -

Account Number:
Account: Sales Return GENERAL LEDGER
41103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 24,062,500
31 Adjusment JM - - 24,062,500 -
41103 31 Closing JM - - 24,062,500 -

Account Number:
Account: Service Income GENERAL LEDGER
42101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 12,456,000
31 Adjusment JM - - - 12,456,000
42101 31 Closing JM - - - 12,456,000

Account Number:
Account: Cost of Goods Sold GENERAL LEDGER
51101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 5,512,187,500
31 Adjusment JM - - 5,512,187,500 -
51101 31 Closing JM - - 5,512,187,500 -

Account Number:
Account: Purchase Discount GENERAL LEDGER
51102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 25,112,300
31 Adjusment JM - - - 25,112,300
51102 31 Closing JM - - - 25,112,300

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER
61101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 343,750,000
 31 Adjusment JM - - 343,750,000 -
61101 31 Closing JM - - 343,750,000 -

Account Number:
Account: Uncollectible Accounts GENERAL LEDGER
61102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 6,000,000
31 Adjusment JM - - 6,000,000 -
61102 31 Closing JM - - 6,000,000 -

Account Number:
Account: Advertising Expense GENERAL LEDGER
61103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 6,875,000
31 Adjusment JM - - 6,875,000 -
61103 31 Closing JM - - 6,875,000 -

Account Number:
Account: Depreciation Expense - Vehincles GENERAL LEDGER
61104
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 17,737,500
31 Adjusment JM - - 17,737,500 -
61104 31 Closing JM - - 17,737,500 -

Account Number:
Account: Meintenance Expense GENERAL LEDGER
61105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 7,150,000
31 Adjusment JM - - 7,150,000 -
61105 31 Closing JM - - 7,150,000 -

Account Number:
Account: Newspaper & tabloid Expense GENERAL LEDGER
61106
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 5,500,000
31 Adjusment JM - - 5,500,000 -
61106 31 Closing JM - - 5,500,000 -

Account Number:
Account: Supplies Expense GENERAL LEDGER
61107
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 13,365,000
31 Adjusment JM - - 13,365,000 -
61107 31 Closing JM - - 13,365,000 -

Account Number:
Account: Income Tax Expense GENERAL LEDGER
61108
Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
61108 31 Closing JM - - - -

Account Number:
Account: Depreciation Exp - Building GENERAL LEDGER
61109
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 22,000,000
31 Adjusment JM - - 22,000,000 -
61109 31 Closing JM - - 22,000,000 -

Account Number:
Account: Depreciation Exp - Equipment GENERAL LEDGER
61110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 3,850,000
31 Adjusment JM - - 3,850,000 -
61110 31 Closing JM - - 3,850,000 -

Account Number:
Account: Electricity, Telp. & Water Expense GENERAL LEDGER
61111
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 21,569,070
31 Adjusment JM - - 21,569,070 -
61111 31 Closing JM - - 21,569,070 -

Account Number:
Account: Interest Revenue GENERAL LEDGER
81101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 13,365,000
31 Adjusment JM - - - 13,365,000
81101 31 Closing JM - - - 13,365,000

Account Number:
Account: Other Revenue GENERAL LEDGER
81999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1,327,000
31 Adjusment JM - - - 1,327,000
81999 31 Closing JM - - - 1,327,000

Account Number:
Account: Bank Charge GENERAL LEDGER
91001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 607,500
31 Adjusment JM - - 607,500 -
91001 31 Closing JM - - 607,500 -

Account Number:
Account: Interest Expense GENERAL LEDGER
 Account: Interest Expense GENERAL LEDGER
91101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 54,450,000
31 Adjusment JM - - 54,450,000 -
91101 31 Closing JM - - 54,450,000 -

Account Number:
Account: Other Expense GENERAL LEDGER
91999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
91999 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -
 Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
 31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER
 Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -

Account Number:
Account: GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a
31 Adjusment JM - - - -
0 31 Closing JM - - - -