REQUIREMENT: 

PO'ST ADJUSTING ENTRIES AND PRE'PARE ADJUSTED TRIAL BALANCE

 

GENERAL JOURNAL FOR MONTH OF OCTOBER, NOVEMBER AND DECEMBER:

TRIAL BALANCE OF SMALLSPOON COMPANY AS OF SEPTEMBER 2022

POLICIES OF SMALLSPOON COMPANY : 

NOTES: 

 

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Quarter/Seq. # 1- October cash in bank ordinary share capital share premium-ordinary 2 cash in bank preference share share premium-ps. 3 ppe-building ppe-land mortgage payable 4 ppe-office furnitures & note payable 5 prepaid expenses store insurance cash in bank 6 interest expense cash in bank 7 merchandise inventory accounts payable 8 accounts payable cash in bank 9 cash in bank accounts receivable 10 utilities expense-admin cash in bank 11 accounts payable Account Titles employer sss phic & hdmf payable employee sss phic & hdmf payable employee income tax payable cash in bank 12 cash in bank dividend income 13 cash in bank accounts receivable sales cogs merch inv warranty expense warranty liability 14 office salaries sales salaries cash in bank office salaries sales salaries employee sss, phic & hdmf payable employee income tax payable 15 sales-employer sss,phic office-employer sss phic employer sss phic & hdmf payable P.R 000 3 00 27 00 29 000 3 00 26 00 31 000 1 000 1 00 55 000 1 00 32 00 14 000 3 00 24 000 3 00 10 00 34 00 34 000 3 000 3 000 5 00 15 000 3 00 34 00 39 00 40 00 41 000 3 000 3 00 47 000 3 000 5 00 25 000 4 00 10 000 9 00 36 00 11 000 8 000 3 00 11 000 8 00 40 00 41 00 17 00 22 00 39 Debit 1,500,000 1,800,000 1,920,000 480,000 100,000 120,000 14,400 1,250,000 400,000 1,568,000 16,000 141,180 3,600 3,600 3,240 16,000 560,000 1,290,000 1,100,000 148,000 48,880 92,300 4,200 2,640 2,400 1,200 Credit 1,000,000 500,000 1,500,000 300,000 2,400,000 100,000 120,000 14,400 1,250,000 400,000 1,568,000 16,000 151,620 16,000 1,850,000 1,100,000 148,000 141,180 3,600 3,240 3,600 Quarter/Seq. # 1- October cash in bank ordinary share capital share premium-ordinary 2 cash in bank preference share share premium-ps. 3 ppe-building ppe-land mortgage payable 4 ppe-office furnitures & note payable 5 prepaid expenses store insurance cash in bank 6 interest expense cash in bank 7 merchandise inventory accounts payable 8 accounts payable cash in bank 9 cash in bank accounts receivable 10 utilities expense-admin cash in bank 11 accounts payable Account Titles employer sss phic & hdmf payable employee sss phic & hdmf payable employee income tax payable cash in bank 12 cash in bank dividend income 13 cash in bank accounts receivable sales cogs merch inv warranty expense warranty liability 14 office salaries sales salaries cash in bank office salaries sales salaries employee sss, phic & hdmf payable employee income tax payable 15 sales-employer sss,phic office-employer sss phic employer sss phic & hdmf payable P.R 000 3 00 27 00 29 000 3 00 26 00 31 000 1 000 1 00 55 000 1 00 32 00 14 000 3 00 24 000 3 00 10 00 34 00 34 000 3 000 3 000 5 00 15 000 3 00 34 00 39 00 40 00 41 000 3 000 3 00 47 000 3 000 5 00 25 000 4 00 10 000 9 00 36 00 11 000 8 000 3 00 11 000 8 00 40 00 41 00 17 00 22 00 39 Debit 1,500,000 1,800,000 1,920,000 480,000 100,000 120,000 14,400 1,250,000 400,000 1,568,000 16,000 141,180 3,600 3,600 3,240 16,000 560,000 1,290,000 1,100,000 148,000 48,880 92,300 4,200 2,640 2,400 1,200 Credit 1,000,000 500,000 1,500,000 300,000 2,400,000 100,000 120,000 14,400 1,250,000 400,000 1,568,000 16,000 151,620 16,000 1,850,000 1,100,000 148,000 141,180 3,600 3,240 3,600