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MR JohnFong

The document provides a trial balance for Mr. John Fong as of August 31, 2017 listing account names and balances for assets, liabilities, equity, income and expenses.

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Sitti Sadalao
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32 views4 pages

MR JohnFong

The document provides a trial balance for Mr. John Fong as of August 31, 2017 listing account names and balances for assets, liabilities, equity, income and expenses.

Uploaded by

Sitti Sadalao
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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101 Cash on Hand Balance

Date ParticularsFolio Debit Credit Debit Credit


1 200,000 200,000
3 1,200 198,800
4 12,300 186,500
5 21000 165,500
8 5000 170,500
9 10000 160,500
11 29008 131,492
13 25000 156,492
14 600 155,892
16 18,816 174,708
19 3,000 171,708
20 500 172,708
22 100,000 272,208
25 26,100 298,308
31 8,000 290,308

102 Accounts Receivable Balance


Date ParticularsFolio Debit Credit Debit Credit
7 20000 20,000
15 800 19,200
16 19200 0

103 Office Equipment Balance


Date ParticularsFolio Debit Credit Debit Credit
6 13,000 13,000

104 Prepaid Rent Balance


Date ParticularsFolio Debit Credit Debit Credit
5 21,000 21,000

201 Accounts Payable Balance


Date ParticularsFolio Debit Credit Debit Credit
2 30,000 30,000
6 13000 43,000
10 400 42,600
11 29600 13,000

202 Notes Payable Balance


Date ParticularsFolio Debit Credit Debit Credit
22 100,000 100,000

203 Unearned Revenue Balance


Date ParticularsFolio Debit Credit Debit Credit
8 5,000 5,000

602 Advertising Expene Balance


Date ParticularsFolio Debit Credit Debit Credit
31 1,000 1,000

603 Salaries and Wages Expense Balance


Date ParticularsFolio Debit Credit Debit Credit
31 5,000 5,000

604 Taxes and Licenses expense Balance


Date ParticularsFolio Debit Credit Debit Credit
31 12,300 12,300

605 Utilities Expense Balance


Date ParticularsFolio Debit Credit Debit Credit
31 2,000 2,000
301 J. Fong, Capital Balance
Date ParticularsFolio Debit Credit Debit Credit
1 200,000 200,000

302 J. Fong, Drawing Balance


Date ParticularsFolio Debit Credit Debit Credit
19 3,000 3,000

401 Sales Balance


Date ParticularsFolio Debit Credit Debit Credit
7 20,000 20,000
13 25,000 45,000
25 26,100 71,100

402 Sales Discount Balance


Date ParticularsFolio Debit Credit Debit Credit
16 384 384

403 Sales Returns & Allowances Balance


Date ParticularsFolio Debit Credit Debit Credit
15 800 800

501 Purchases Balance


Date ParticularsFolio Debit Credit Debit Credit
2 30,000 30,000
9 10,000 40,000

502 Purchase Discount Balance


Date ParticularsFolio Debit Credit Debit Credit
11 592 592

503 Purchase Returns & Allowances Balance


Date ParticularsFolio Debit Credit Debit Credit
10 400 400
20 500 900

504 Freight In Balance


Date ParticularsFolio Debit Credit Debit Credit
3 1200 1200

601 Freight Out Balance


Date ParticularsFolio Debit Credit Debit Credit
14 600 600
Mr. John Fong
Trial Balance
August 31, 2017

Account No. ACCOUNT NAME DEBIT CREDIT


101 Cash on Hand ₱ 290,308.00
102 Accounts Receivable
103 Office Equipment 13,000.00
104 Prepaid Rent 21,000.00
201 Accounts Payable ₱ 13,000.00
202 Notes Payable 100,000.00
203 Unearned Revenue 5,000.00
301 J. Fong, Capital 200,000.00
302 J.Fong, Drawing 3,000.00
401 Sales 71,100.00
402 Sales Discounts 384.00
403 Sales Returns & Allowances 800.00
501 Purchases 40,000.00
502 Purchase Discounts 592.00
503 Purchase Returns & Allowances 900.00
504 Freight-in 1,200.00
601 Freight out 600.00
602 Advertising Expense 1,000.00
603 Salaries and Wages Expense 5,000.00
604 Taxes and Licenses expense 12,300.00
605 Utilities Expense 2,000.00
Total ₱ 390,592.00 ₱ 390,592.00

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