M.

SANTOS
Adjusted Trial Balance
December 31, 2011
Account Title
Cash

Accounts receivable
Prepaid rent
Prepaid insurance
Computer supplies
Computer equipment
Accumulated depreciation
Accrued expense

Accounts payable
Income tax payable
Loans payable
M. Santos, Capital
M. Santos, Drawing
Internet service income
Printing service income
Salaries and wages
Internet and communication
Water and power
Rental
Computer supplies expense
Depreciation expense
Insurance expense
Interest expense
Taxes and licenses
Income tax expense
Total

L/F

Unadjusted Trial Balance

Adjustments
Debit
Credit AJE# Debit
AJE# Credit
P 189,000 P
7
15,000
8
12,000
5
50,000
5
60,000
7
15,000
8
11,000
47,000
4
2,000
100,000
1
1,667
2
4,000
3
5,000
6
844
9
5,000
10
75
100,000
300,000
25,000
5,000
5
60,000
4,000
5
50,000
20,000
2
4,000
3
5,000
5,000
3,000
4
2,000
1
1,667
8
1,000
6
844
20,000
9
5,000
10
75
P 409,000 P 409,000
P
155,586
P
155,586

Amounts in Philippine Pesos

Source:
http://businesstips.ph/how-to-prepare-an-adjusted-trial-balance

Adjusted Trial Balance

Debit
Credit
P 212,000 P
60,000
15,000
11,000
45,000
100,000
1,667
14,844
75
100,000
300,000
25,000
65,000
54,000
20,000
4,000
5,000
5,000
5,000
1,667
1,000
844
25,000
75
P 535,586 P 535,586