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Bart M.

Manuel, Architect
General Journal
For the Period From Feb 1, 2016 to Feb 29, 2016
Date
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/2/16
2/2/16
2/2/16
2/2/16
2/3/16
2/3/16
2/3/16
2/3/16
2/5/16
2/5/16
2/6/16
2/6/16
2/7/16
2/7/16
2/8/16
2/8/16
2/9/16
2/9/16
2/10/16
2/10/16
2/10/16
2/10/16

Account ID
191
116
585
311
134
311
116
311
513
311
141
151
181
134
191
311
592
116
132
116
111
311
117
411
116
411
134
211
161
311
531
111
133
116
529
116
116
411

09/15/2016 at 09:48:49

Reference
Check # 157201
Check # 157201
OR
OR
OR
OR
OR # 0001
OR # 0001
OR 3
OR 3
Voucher 1
Voucher 1
Voucher 1
Voucher 1
Voucher 1
Voucher 1
Check # 157202
Check # 157202
Check # 157203
Check # 157203
OR # 0002
OR # 0002
Voucher
Voucher
OR # 0003
OR # 0003
Voucher
Voucher
Voucher
Voucher
Voucher
Voucher
Check no: 157204
Check no: 157204
CN# 157205
CN# 157205
OR# 0004
OR# 0004

Trans Description
Payment for Meralco
Payment for Meralco
Additional Investment
Additional Investment
Additional Investment
Additional Investment
Additional Investment
Additional Investment
Additional Investment
Additional Investment
Original Investment
Original Investment
Original Investment
Original Investment
Original Investment
Original Investment
Paid Business permits
Paid Business permits
Rent for two months
Rent for two months
Additional Investment
Additional Investment
Rendered Services, term: Credit
Rendered Services, term: Credit
Partial payment of Grospe
Partial payment of Grospe
Purchase supplies, term: n/20
Purchase supplies, term: n/20
Additional Investment
Additional Investment
Paid gasoline consumption
Paid gasoline consumption
Aquired insurance
Aquired insurance
Payment for automobile repairs
Payment for automobile repairs
Fees due from Grospe
Fees due from Grospe

Debit Amt
1,500.00

Credit Amt
1,500.00

720.00
720.00
210.75
210.75
80,000.00
80,000.00
3,200.00
3,200.00
35,800.00
75,000.00
10,000.00
5,200.00
2,500.00
128,500.00
4,015.00
4,015.00
20,000.00
20,000.00
10,000.00
10,000.00
15,700.00
15,700.00
10,000.00
10,000.00
5,250.00
5,250.00
210,000.00
210,000.00
650.20
650.20
7,500.00
7,500.00
2,000.00
2,000.00
15,000.00
15,000.00

Page: 1

Bart M. Manuel, Architect


General Journal
For the Period From Feb 1, 2016 to Feb 29, 2016
2/12/16
2/12/16
2/13/16
2/13/16
2/14/16
2/14/16
2/15/16
2/15/16
2/15/16
2/15/16
2/16/16
2/16/16
2/16/16
2/16/16
2/17/16
2/17/16
2/17/16
2/17/16
2/17/16
2/17/16
2/19/16
2/19/16
2/20/16
2/20/16
2/20/16
2/20/16
2/21/16
2/21/16
2/21/16
2/21/16
2/21/16
2/21/16
2/22/16
2/22/16
2/23/16
2/23/16
2/24/16
2/24/16
2/26/16

171
116
532
111
134
211
511
111
531
111
532
111
321
116
134
211
117
411
527
116
151
211
134
111
321
116
531
111
513
116
121
116
532
111
116
117
116
411
211

09/15/2016 at 09:48:49

CN# 157206
CN# 157206
OR
OR

CN# 157207
CN# 157207

CN# 157208
CN# 157208

Check # 157209
Check # 157209

Payment for improving the lease


Payment for improving the lease
Paid the snacks served
Paid the snacks served
Ordered supplies on cash basis
Ordered supplies on cash basis
Salary of the part time clerk
Salary of the part time clerk
Payment for gasoline consumption
Payment for gasoline consumption
Paid snacks served
Paid snacks served
Withdrawals for personal use
Withdrawals for personal use
Additional Supplies purchased
Additional Supplies purchased
Billed Flores for services rendered
Billed Flores for services rendered
Paid meralco for electrical
Paid meralco for electrical
Purchased euipments,term:n/20
Purchased euipments,term:n/20
Paid various office supplies
Paid various office supplies
Withdrawal for personal use
Withdrawal for personal use
Payment for gasoline consumtion
Payment for gasoline consumtion
Paid a lawyer for legal expenses
Paid a lawyer for legal expenses
acquired stocks of Petron
acquired stocks of Petron
Paid the snacks served
paid the snacks served
collected fees fron various clients
collected fees fron various clients
Check received from Enterprise Bank for service render
Check received from Enterprise Bank for service rendered
Settled the purchase in full

15,000.00
15,000.00
510.50
510.50
2,820.00
2,820.00
3,500.00
3,500.00
540.60
540.60
625.50
625.50
8,000.00
8,000.00
4,210.00
4,210.00
25,000.00
25,000.00
1,150.75
1,150.75
9,500.00
9,500.00
778.50
778.50
3,000.00
3,000.00
850.00
850.00
4,500.00
4,500.00
22,000.00
22,000.00
685.50
685.50
10,000.00
10,000.00
25,000.00
25,000.00
5,250.00

Page: 2

Bart M. Manuel, Architect


General Journal
For the Period From Feb 1, 2016 to Feb 29, 2016
2/26/16
2/26/16
2/26/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/27/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16

116
512
116
111
117
527
116
532
111
531
111
211
116
321
116
116
121
492
511
116
511
116
591
111
141
211
151
116
116
221
541
141A
551
151A
561
161A
571
171A
521

09/15/2016 at 09:48:49

Settled the purchase in full


Paid an engineer for consultancy services
Paid an engineer for consultancy services
Collected fees for services rendered
Collected fees for services rendered
Paid PLDT for utility bill
Paid PLDT for utility bill
Paid snacks served
Paid snacks served
Payment for gasoline consumption
Payment for gasoline consumption
Paid Pro Data in full
Paid Pro Data in full
Withdrawals for personal use
Withdrawals for personal use
Sold Petron shares
Sold Petron shares
Sold Petron shares
Salary of part time clerk
Salary of part time clerk
Salary of draftsmen
Salary of draftsmen
Paid misc. expenses on cash
Paid misc. expenses on cash
Purchased furniture, term: on account
Purchased furniture, term: on account
Bought an equipment
Bought an equipment
Advance payment from Armando
Advance payment from Armando
Depreciation for 5 years
Depreciation for 5 years
Depreciation for 4 years
Depreciation for 4 years
Depreciation for 6 years
Depreciation for 6 years
Depreciation for 5 years
Depreciation for 5 years
Depreciation for 2 years

5,250.00
5,000.00
5,000.00
5,000.00
5,000.00
725.30
725.30
250.50
250.50
650.00
650.00
9,500.00
9,500.00
12,000.00
12,000.00
23,500.00
22,000.00
1,500.00
4,500.00
4,500.00
20,000.00
20,000.00
377.75
377.75
18,800.00
18,800.00
12,000.00
12,000.00
10,000.00
10,000.00
596.67
596.67
1,562.50
1,562.50
2,916.67
2,916.67
250.00
250.00
416.67

Page: 3

Bart M. Manuel, Architect


General Journal
For the Period From Feb 1, 2016 to Feb 29, 2016
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16
2/28/16

181
526
132
528
133
138
592
520
134
527
231
512
232
513
236
529
236
117
411
535
117A

Depreciation for 2 years


Portion pertaining to next month
Portion pertaining to next month
Portion that is used
Portion that is used
Unused Office supplies
Unused Office supplies
Used portion
Used portion
Incurred expenses
Incurred expenses
consultancy services adjustment
consultancy services adjustment
For february
For february
Incurred expenses
Incurred expenses
Earned and not yet billed
Earned and not yet billed
25% doubtful collections
25% doubtful collections
Total

09/15/2016 at 09:48:49

416.67
10,000.00
10,000.00
416.67
416.67
3,345.83
3,345.83
9,234.63
9,234.63
1,480.00
1,480.00
8,000.00
8,000.00
1,500.00
1,500.00
2,000.00
2,000.00
18,000.00
18,000.00
175.00
175.00
839,365.49

839,365.49

Page: 4

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
Account ID
111
111
111
111
111
111
111
111
111
111
111
111
111
111
111

Account Description
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand
Cash on hand

116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116
116

Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank

09/15/2016 at 09:48:49

Date
2/1/16
2/3/16
2/8/16
2/13/16
2/15/16
2/15/16
2/16/16
2/20/16
2/21/16
2/22/16
2/27/16
2/27/16
2/27/16
2/28/16
2/29/16
2/1/16
2/1/16
2/1/16
2/2/16
2/2/16
2/5/16
2/9/16
2/10/16
2/10/16
2/12/16
2/16/16
2/17/16
2/20/16
2/21/16
2/21/16
2/23/16
2/24/16
2/26/16
2/26/16
2/27/16
2/27/16
2/27/16

Reference

Jrnl

OR # 0002
Voucher
OR

GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ

OR # 0001
Check # 157201
Check # 157202
Check # 157203
OR # 0003
Check no: 157204
OR# 0004
CN# 157205
CN# 157206
CN# 157207
CN# 157208
Check # 157209

GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ

Trans Description
Beginning Balance
Additional Investment
Paid gasoline consumption
Paid the snacks served
Salary of the part time clerk
Payment for gasoline consumption
Paid snacks served
Paid various office supplies
Payment for gasoline consumtion
paid the snacks served
Collected fees for services ren
Paid snacks served
Payment for gasoline consumption
Paid misc. expenses on cash
Current Period Change
Ending Balance
Beginning Balance
Additional Investment
Payment for Meralco
Paid Business permits
Rent for two months
Partial payment of Grospe
Aquired insurance
Fees due from Grospe
Payment for automobile repairs
Payment for improving the lease
Withdrawals for personal use
Paid meralco for electrical
Withdrawal for personal use
Paid a lawyer for legal expenses
acquired stocks of Petron
collected fees fron various clien
Check received from Enterprise
Settled the purchase in full
Paid an engineer for consultancy services
Paid PLDT for utility bill
Paid Pro Data in full
Withdrawals for personal use

Page: 5

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
116
116
116
116
116
116

Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank
Cash in bank

117
117
117
117
117
117
117

Professional fees receivable


Professional fees receivable
Professional fees receivable
Professional fees receivable
Professional fees receivable
Professional fees receivable
Professional fees receivable

117A
117A
117A

Allowance for doubtful account


Allowance for doubtful account
Allowance for doubtful account

121
121
121
121

Investment in trading sec


Investment in trading sec
Investment in trading sec
Investment in trading sec

132
132
132
132

Prepaid rent
Prepaid rent
Prepaid rent
Prepaid rent

133
133
133
133

Prepaid insurance
Prepaid insurance
Prepaid insurance
Prepaid insurance

134
134
134
134
134

Unused supplies
Unused supplies
Unused supplies
Unused supplies
Unused supplies

09/15/2016 at 09:48:49

2/27/16
2/28/16
2/28/16
2/28/16
2/28/16
2/29/16
2/1/16
2/3/16
2/17/16
2/23/16
2/27/16
2/28/16

GENJ
GENJ
GENJ
GENJ
GENJ

Voucher

GENJ
GENJ
GENJ
GENJ
GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/21/16
2/27/16

GENJ
GENJ

2/29/16
2/1/16
2/2/16
2/28/16
2/29/16
2/1/16
2/9/16
2/28/16
2/29/16
2/1/16
2/1/16
2/1/16
2/6/16
2/14/16

Check # 157203

GENJ
GENJ

Check no: 157204 GENJ


GENJ

Voucher 1
OR
Voucher

GENJ
GENJ
GENJ
GENJ

Sold Petron shares


Salary of part time clerk
Salary of draftsmen
Bought an equipment
Advance payment from Armand
Current Period Change
Ending Balance
Beginning Balance
Rendered Services, term: Credi
Billed Flores for services rende
collected fees fron various clients
Collected fees for services rendered
Earned and not yet billed
Current Period Change
Ending Balance
Beginning Balance
25% doubtful collections
Current Period Change
Ending Balance
Beginning Balance
acquired stocks of Petron
Sold Petron shares
Current Period Change
Ending Balance
Beginning Balance
Rent for two months
Portion pertaining to next month
Current Period Change
Ending Balance
Beginning Balance
Aquired insurance
Portion that is used
Current Period Change
Ending Balance
Beginning Balance
Original Investment
Additional Investment
Purchase supplies, term: n/20
Ordered supplies on cash basis

Page: 6

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
134
134
134
134

Unused supplies
Unused supplies
Unused supplies
Unused supplies

138
138
138

Other prepaid expenses


Other prepaid expenses
Other prepaid expenses

141
141
141
141

Furniture and fixtures


Furniture and fixtures
Furniture and fixtures
Furniture and fixtures

141A
141A
141A

Accum depn - F/F


Accum depn - F/F
Accum depn - F/F

151
151
151
151
151

Office Equipment
Office Equipment
Office Equipment
Office Equipment
Office Equipment

151A
151A
151A

Accum depn - O/E


Accum depn - O/E
Accum depn - O/E

161
161
161

Automobile
Automobile
Automobile

161A
161A
161A

Accum depn - Auto


Accum depn - Auto
Accum depn - Auto

171
171
171

Leasehold Improvement
Leasehold Improvement
Leasehold Improvement

09/15/2016 at 09:48:49

2/17/16
2/20/16
2/28/16

GENJ
GENJ
GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/1/16
2/28/16

Voucher 1

2/29/16
2/1/16
2/28/16
2/29/16
2/1/16
2/1/16
2/19/16
2/28/16

GENJ

Voucher 1

2/29/16
2/1/16
2/28/16
2/29/16
2/1/16
2/7/16

GENJ
GENJ
GENJ

GENJ

Voucher

2/29/16
2/1/16
2/28/16
2/29/16
2/1/16
2/12/16

GENJ
GENJ

GENJ

GENJ

CN# 157206

GENJ

Additional Supplies purchased


Paid various office supplies
Used portion
Current Period Change
Ending Balance
Beginning Balance
Unused Office supplies
Current Period Change
Ending Balance
Beginning Balance
Original Investment
Purchased furniture, term: on
Current Period Change
Ending Balance
Beginning Balance
Depreciation for 5 years
Current Period Change
Ending Balance
Beginning Balance
Original Investment
Purchased euipments,term:n/2
Bought an equipment
Current Period Change
Ending Balance
Beginning Balance
Depreciation for 4 years
Current Period Change
Ending Balance
Beginning Balance
Additional Investment
Current Period Change
Ending Balance
Beginning Balance
Depreciation for 6 years
Current Period Change
Ending Balance
Beginning Balance
Payment for improving the leas
Current Period Change

Page: 7

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

171A
171A
171A

Accum depn - L/I


Accum depn - L/I
Accum depn - L/I

181
181
181
181

Tools
Tools
Tools
Tools

191
191
191
191

Deposit with utility companies


Deposit with utility companies
Deposit with utility companies
Deposit with utility companies

211
211
211
211
211
211
211
211
211

Account payable
Account payable
Account payable
Account payable
Account payable
Account payable
Account payable
Account payable
Account payable

221
221
221

Unearned Professional fees


Unearned Professional fees
Unearned Professional fees

231
231
231

Accrued utility expenses


Accrued utility expenses
Accrued utility expenses

232
232
232

Accrued consultancy expenses


Accrued consultancy expenses
Accrued consultancy expenses

236
236

Other accrued expenses


Other accrued expenses

09/15/2016 at 09:48:49

2/29/16
2/1/16
2/28/16
2/29/16
2/1/16
2/1/16
2/28/16
2/29/16
2/1/16
2/1/16
2/1/16
2/29/16
2/1/16
2/6/16
2/14/16
2/17/16
2/19/16
2/26/16
2/27/16
2/28/16

GENJ

Voucher 1

GENJ
GENJ

Voucher 1
Check # 157201

GENJ
GENJ

Voucher

GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

Ending Balance
Beginning Balance
Depreciation for 5 years
Current Period Change
Ending Balance
Beginning Balance
Original Investment
Depreciation for 2 years
Current Period Change
Ending Balance
Beginning Balance
Original Investment
Payment for Meralco
Current Period Change
Ending Balance
Beginning Balance
Purchase supplies, term: n/20
Ordered supplies on cash basis
Additional Supplies purchased
Purchased euipments,term:n/20
Settled the purchase in full
Paid Pro Data in full
Purchased furniture, term: on account
Current Period Change
Ending Balance
Beginning Balance
Advance payment from Armando
Current Period Change
Ending Balance
Beginning Balance
Incurred expenses
Current Period Change
Ending Balance
Beginning Balance
consultancy services adjustment
Current Period Change
Ending Balance
Beginning Balance
For february

Page: 8

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
236
236

Other accrued expenses


Other accrued expenses

311
311
311
311
311
311
311
311
311

Bart M. Manuel, Capital


Bart M. Manuel, Capital
Bart M. Manuel, Capital
Bart M. Manuel, Capital
Bart M. Manuel, Capital
Bart M. Manuel, Capital
Bart M. Manuel, Capital
Bart M. Manuel, Capital
Bart M. Manuel, Capital

321
321
321
321
321

Bart M. Manuel, Drawing


Bart M. Manuel, Drawing
Bart M. Manuel, Drawing
Bart M. Manuel, Drawing
Bart M. Manuel, Drawing

411
411
411
411
411
411
411
411

Professional fees
Professional fees
Professional fees
Professional fees
Professional fees
Professional fees
Professional fees
Professional fees

492
492
492

Gain on sale of investment


Gain on sale of investment
Gain on sale of investment

511
511
511
511
511

Salaries and wages


Salaries and wages
Salaries and wages
Salaries and wages
Salaries and wages

512

Consultancy expenses

09/15/2016 at 09:48:49

2/28/16
2/29/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/1/16
2/3/16
2/7/16
2/29/16
2/1/16
2/16/16
2/20/16
2/27/16
2/29/16
2/1/16
2/3/16
2/5/16
2/10/16
2/17/16
2/24/16
2/28/16

GENJ

Voucher 1
OR # 0001
OR
OR
OR 3
OR # 0002
Voucher

GENJ
GENJ
GENJ
GENJ
GENJ
GENJ
GENJ

CN# 157207
Check # 157209

GENJ
GENJ
GENJ

Voucher
OR # 0003
OR# 0004

GENJ
GENJ
GENJ
GENJ
GENJ
GENJ

2/29/16
2/1/16
2/27/16

GENJ

2/29/16
2/1/16
2/15/16
2/28/16
2/28/16

GENJ
GENJ
GENJ

2/29/16
2/1/16

Incurred expenses
Current Period Change
Ending Balance
Beginning Balance
Original Investment
Additional Investment
Additional Investment
Additional Investment
Additional Investment
Additional Investment
Additional Investment
Current Period Change
Ending Balance
Beginning Balance
Withdrawals for personal use
Withdrawal for personal use
Withdrawals for personal use
Current Period Change
Ending Balance
Beginning Balance
Rendered Services, term: Credit
Partial payment of Grospe
Fees due from Grospe
Billed Flores for services rendered
Check received from Enterprise Bank for service rendere
Earned and not yet billed
Current Period Change
Ending Balance
Beginning Balance
Sold Petron shares
Current Period Change
Ending Balance
Beginning Balance
Salary of the part time clerk
Salary of part time clerk
Salary of draftsmen
Current Period Change
Ending Balance
Beginning Balance

Page: 9

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
512
512
512

Consultancy expenses
Consultancy expenses
Consultancy expenses

513
513
513
513
513

Accounting and legal expenses


Accounting and legal expenses
Accounting and legal expenses
Accounting and legal expenses
Accounting and legal expenses

520
520
520

Supplies expenses
Supplies expenses
Supplies expenses

521
521
521

Tools expenses
Tools expenses
Tools expenses

526
526
526

Rent Expense
Rent Expense
Rent Expense

527
527
527
527
527

Utility Expense
Utility Expense
Utility Expense
Utility Expense
Utility Expense

528
528
528

Insurance
Insurance
Insurance

529
529
529
529

Repairs and maintenance


Repairs and maintenance
Repairs and maintenance
Repairs and maintenance

531
531

Travel and transportation


Travel and transportation

09/15/2016 at 09:48:49

2/26/16
2/28/16
2/29/16
2/1/16
2/1/16
2/21/16
2/28/16

GENJ
GENJ

OR 3

GENJ
GENJ
GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/17/16
2/27/16
2/28/16

CN# 157208

2/29/16
2/1/16
2/28/16
2/29/16
2/1/16
2/10/16
2/28/16
2/29/16
2/1/16
2/8/16

GENJ
GENJ
GENJ

GENJ

CN# 157205

GENJ
GENJ

Voucher

GENJ

Paid an engineer for consultanc


consultancy services adjustmen
Current Period Change
Ending Balance
Beginning Balance
Additional Investment
Paid a lawyer for legal expense
For february
Current Period Change
Ending Balance
Beginning Balance
Used portion
Current Period Change
Ending Balance
Beginning Balance
Depreciation for 2 years
Current Period Change
Ending Balance
Beginning Balance
Portion pertaining to next mont
Current Period Change
Ending Balance
Beginning Balance
Paid meralco for electrical
Paid PLDT for utility bill
Incurred expenses
Current Period Change
Ending Balance
Beginning Balance
Portion that is used
Current Period Change
Ending Balance
Beginning Balance
Payment for automobile repairs
Incurred expenses
Current Period Change
Ending Balance
Beginning Balance
Paid gasoline consumption

Page: 10

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
531
531
531
531

Travel and transportation


Travel and transportation
Travel and transportation
Travel and transportation

532
532
532
532
532
532

Representation and ent expense


Representation and ent expense
Representation and ent expense
Representation and ent expense
Representation and ent expense
Representation and ent expense

535
535
535

Doubtful accounts
Doubtful accounts
Doubtful accounts

541
541
541

Depreciation - F/F
Depreciation - F/F
Depreciation - F/F

551
551
551

Depreciation - O/E
Depreciation - O/E
Depreciation - O/E

561
561
561

Depreciation - Auto
Depreciation - Auto
Depreciation - Auto

571
571
571

Depreciation - L/I
Depreciation - L/I
Depreciation - L/I

585
585
585

Bank service charges


Bank service charges
Bank service charges

591
591
591

Miscellaneous expenses
Miscellaneous expenses
Miscellaneous expenses

09/15/2016 at 09:48:49

2/15/16
2/21/16
2/27/16
2/29/16
2/1/16
2/13/16
2/16/16
2/22/16
2/27/16

GENJ
GENJ
GENJ

OR

GENJ
GENJ
GENJ
GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/28/16

GENJ

2/29/16
2/1/16
2/1/16
2/29/16
2/1/16
2/28/16

OR

GENJ

GENJ

Payment for gasoline consumpt


Payment for gasoline consumti
Payment for gasoline consumpt
Current Period Change
Ending Balance
Beginning Balance
Paid the snacks served
Paid snacks served
Paid the snacks served
Paid snacks served
Current Period Change
Ending Balance
Beginning Balance
25% doubtful collections
Current Period Change
Ending Balance
Beginning Balance
Depreciation for 5 years
Current Period Change
Ending Balance
Beginning Balance
Depreciation for 4 years
Current Period Change
Ending Balance
Beginning Balance
Depreciation for 6 years
Current Period Change
Ending Balance
Beginning Balance
Depreciation for 5 years
Current Period Change
Ending Balance
Beginning Balance
Additional Investment
Current Period Change
Ending Balance
Beginning Balance
Paid misc. expenses on cash
Current Period Change

Page: 11

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

592
592
592
592

Permits and Licenses


Permits and Licenses
Permits and Licenses
Permits and Licenses

2/29/16
2/1/16
2/2/16
2/28/16
2/29/16

09/15/2016 at 09:48:49

Check # 157202

GENJ
GENJ

Ending Balance
Beginning Balance
Paid Business permits
Unused Office supplies
Current Period Change
Ending Balance

Page: 12

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
Debit Amt

Credit Amt

Balance

10,000.00
650.20
510.50
3,500.00
540.60
625.50
778.50
850.00
685.50

ine consumption

ine consumtion
5,000.00

ine consumption
15,000.00

250.50
650.00
377.75
9,419.05

5,580.95
5,580.95

80,000.00
1,500.00
4,015.00
20,000.00
10,000.00
7,500.00
15,000.00

mobile repairs
oving the lease

2,000.00
15,000.00
8,000.00
1,150.75
3,000.00
4,500.00
22,000.00

egal expenses
10,000.00
25,000.00

for consultancy services

09/15/2016 at 09:48:49

5,250.00
5,000.00
725.30
9,500.00
12,000.00

Page: 13

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
23,500.00
4,500.00
20,000.00
12,000.00
10,000.00
173,500.00

157,641.05

15,858.95
15,858.95

15,700.00
25,000.00

n various clients
services rendered

10,000.00
5,000.00
18,000.00
58,700.00

15,000.00

175.00
175.00

43,700.00
43,700.00

-175.00
-175.00

22,000.00
22,000.00

22,000.00
22,000.00

20,000.00
to next month
20,000.00

10,000.00
10,000.00

10,000.00
10,000.00

7,500.00
7,500.00

416.67
416.67

7,083.33
7,083.33

5,200.00
210.75
5,250.00
2,820.00

09/15/2016 at 09:48:49

Page: 14

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
4,210.00
778.50
18,469.25

9,234.63
9,234.63

3,345.83
3,345.83

3,345.83
3,345.83

35,800.00
18,800.00
54,600.00

54,600.00
54,600.00
596.67
596.67

75,000.00
9,500.00
12,000.00
96,500.00

210,000.00
210,000.00

-1,562.50
-1,562.50

210,000.00
210,000.00
2,916.67
2,916.67

09/15/2016 at 09:48:49

-596.67
-596.67

96,500.00
96,500.00
1,562.50
1,562.50

15,000.00
15,000.00

9,234.62
9,234.62

-2,916.67
-2,916.67

15,000.00

Page: 15

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
15,000.00
250.00
250.00

-250.00
-250.00

10,000.00
10,000.00

416.67
416.67

2,500.00
1,500.00
4,000.00

9,583.33
9,583.33

4,000.00
4,000.00
5,250.00
2,820.00
4,210.00
9,500.00

on cash basis

ents,term:n/20
5,250.00
9,500.00

re, term: on account


14,750.00

from Armando

18,800.00
40,580.00

10,000.00
10,000.00

1,480.00
1,480.00

ces adjustment

8,000.00
8,000.00

-25,830.00
-25,830.00

-10,000.00
-10,000.00

-1,480.00
-1,480.00

-8,000.00
-8,000.00

1,500.00

09/15/2016 at 09:48:49

Page: 16

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
2,000.00
3,500.00

128,500.00
80,000.00
720.00
210.75
3,200.00
10,000.00
210,000.00
432,630.75

8,000.00
3,000.00
12,000.00
23,000.00

s, term: Credit

ervices rendered
om Enterprise Bank for service rendere

09/15/2016 at 09:48:50

-432,630.75
-432,630.75

23,000.00
23,000.00
15,700.00
10,000.00
15,000.00
25,000.00
25,000.00
18,000.00
108,700.00

1,500.00
1,500.00

3,500.00
4,500.00
20,000.00
28,000.00

-3,500.00
-3,500.00

-108,700.00
-108,700.00

-1,500.00
-1,500.00

28,000.00
28,000.00

Page: 17

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
5,000.00
8,000.00
13,000.00

3,200.00
4,500.00
1,500.00
9,200.00

9,234.63
9,234.63

416.67
416.67

10,000.00
10,000.00

1,150.75
725.30
1,480.00
3,356.05

416.67
416.67

2,000.00
2,000.00
4,000.00

13,000.00
13,000.00

9,200.00
9,200.00

9,234.63
9,234.63

416.67
416.67

10,000.00
10,000.00

3,356.05
3,356.05

416.67
416.67

4,000.00
4,000.00

650.20

09/15/2016 at 09:48:50

Page: 18

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
540.60
850.00
650.00
2,690.80

510.50
625.50
685.50
250.50
2,072.00

175.00
175.00

596.67
596.67

1,562.50
1,562.50

2,916.67
2,916.67

250.00
250.00

720.00
720.00

377.75
377.75

09/15/2016 at 09:48:50

2,690.80
2,690.80

2,072.00
2,072.00

175.00
175.00

596.67
596.67

1,562.50
1,562.50

2,916.67
2,916.67

250.00
250.00

720.00
720.00

377.75

Page: 19

Bart M. Manuel, Architect


General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016
377.75
4,015.00
4,015.00

09/15/2016 at 09:48:50

3,345.83
3,345.83

669.17
669.17

Page: 20

Bart M. Manuel, Architect


General Ledger Trial Balance
As of Feb 29, 2016
Account ID
111
116
117
117A
132
133
134
138
141
141A
151
151A
161
161A
171
171A
181
191
211
221
231
232
236
311
321
411
492
511
512
513
520
521
526
527
528
529
531
532

09/15/2016 at 09:48:50

Account Description
Cash on hand
Cash in bank
Professional fees receivable
Allowance for doubtful account
Prepaid rent
Prepaid insurance
Unused supplies
Other prepaid expenses
Furniture and fixtures
Accum depn - F/F
Office Equipment
Accum depn - O/E
Automobile
Accum depn - Auto
Leasehold Improvement
Accum depn - L/I
Tools
Deposit with utility companies
Account payable
Unearned Professional fees
Accrued utility expenses
Accrued consultancy expenses
Other accrued expenses
Bart M. Manuel, Capital
Bart M. Manuel, Drawing
Professional fees
Gain on sale of investment
Salaries and wages
Consultancy expenses
Accounting and legal expenses
Supplies expenses
Tools expenses
Rent Expense
Utility Expense
Insurance
Repairs and maintenance
Travel and transportation
Representation and ent expense

Debit Amt
5,580.95
15,858.95
43,700.00

Credit Amt

175.00
10,000.00
7,083.33
9,234.62
3,345.83
54,600.00
596.67
96,500.00
1,562.50
210,000.00
2,916.67
15,000.00
250.00
9,583.33
4,000.00
25,830.00
10,000.00
1,480.00
8,000.00
3,500.00
432,630.75
23,000.00
108,700.00
1,500.00
28,000.00
13,000.00
9,200.00
9,234.63
416.67
10,000.00
3,356.05
416.67
4,000.00
2,690.80
2,072.00

Page: 21

Bart M. Manuel, Architect


General Ledger Trial Balance
As of Feb 29, 2016
535
541
551
561
571
585
591
592

Doubtful accounts
Depreciation - F/F
Depreciation - O/E
Depreciation - Auto
Depreciation - L/I
Bank service charges
Miscellaneous expenses
Permits and Licenses
Total:

09/15/2016 at 09:48:50

175.00
596.67
1,562.50
2,916.67
250.00
720.00
377.75
669.17
597,141.59

597,141.59

Page: 22

8
Bart M. Manuel, Architect
Income Statement
For the Two Months Ending February 29, 2016

Current Month

Year to Date

Revenues
Professional fees
Interest income
Miscellaneous income
Gain on sale of investment

108,700.00
0.00
0.00
1,500.00

98.64
0.00
0.00
1.36

108,700.00
0.00
0.00
1,500.00

98.64
0.00
0.00
1.36

Total Revenues

110,200.00

100.00

110,200.00

100.00

0.00

0.00

0.00

0.00

110,200.00

100.00

110,200.00

100.00

28,000.00
13,000.00
9,200.00
0.00
9,234.63
416.67
10,000.00
3,356.05
416.67
4,000.00
2,690.80
2,072.00
175.00
596.67
1,562.50
2,916.67
250.00

25.41
11.80
8.35
0.00
8.38
0.38
9.07
3.05
0.38
3.63
2.44
1.88
0.16
0.54
1.42
2.65
0.23

28,000.00
13,000.00
9,200.00
0.00
9,234.63
416.67
10,000.00
3,356.05
416.67
4,000.00
2,690.80
2,072.00
175.00
596.67
1,562.50
2,916.67
250.00

25.41
11.80
8.35
0.00
8.38
0.38
9.07
3.05
0.38
3.63
2.44
1.88
0.16
0.54
1.42
2.65
0.23

Cost of Sales
Total Cost of Sales
Gross Profit
Expenses
Salaries and wages
Consultancy expenses
Accounting and legal expenses
Taxes
Supplies expenses
Tools expenses
Rent Expense
Utility Expense
Insurance
Repairs and maintenance
Travel and transportation
Representation and ent expense
Doubtful accounts
Depreciation - F/F
Depreciation - O/E
Depreciation - Auto
Depreciation - L/I

09/15/2016 at 09:48:50

Page: 23

8
Bart M. Manuel, Architect
Income Statement
For the Two Months Ending February 29, 2016

Interest expense
Bank service charges
Miscellaneous expenses
Permits and Licenses

0.00
720.00
377.75
669.17

0.00
0.65
0.34
0.61

0.00
720.00
377.75
669.17

0.00
0.65
0.34
0.61

Total Expenses

89,654.58

81.36

89,654.58

81.36

Net Income

20,545.42

18.64

20,545.42

18.64

09/15/2016 at 09:48:50

Page: 24

8
Bart M. Manuel, Architect
Statement of Retained Earnings
For the Two Months Ending February 29, 2016

Beginning Retained Earnings


Adjustments To Date
Net Income

0.00
432,630.75
20,545.42

Subtotal

453,176.17

Bart M. Manuel, Drawing


Income Summary

(23,000.00)
0.00

Ending Retained Earnings

430,176.17

09/15/2016 at 09:48:50

Page: 25

Bart M. Manuel, Architect


Balance Sheet
February 29, 2016

ASSETS
Current Assets
Cash on hand
Cash in bank
Professional fees receivable
Allowance for doubtful account
Prepaid rent
Prepaid insurance
Unused supplies
Other prepaid expenses

5,580.95
15,858.95
43,700.00
(175.00)
10,000.00
7,083.33
9,234.62
3,345.83

Total Current Assets


Property and Equipment
Furniture and fixtures
Accum depn - F/F
Office Equipment
Accum depn - O/E
Automobile
Accum depn - Auto
Leasehold Improvement
Accum depn - L/I
Tools
Deposit with utility companies
Total Property and Equipment

94,628.68

54,600.00
(596.67)
96,500.00
(1,562.50)
210,000.00
(2,916.67)
15,000.00
(250.00)
9,583.33
4,000.00
384,357.49

Other Assets
Total Other Assets
Total Assets

09/15/2016 at 09:48:50

0.00
478,986.17

Page: 26

Bart M. Manuel, Architect


Balance Sheet
February 29, 2016

LIABILITIES AND CAPITAL


Current Liabilities
Account payable
Unearned Professional fees
Accrued utility expenses
Accrued consultancy expenses
Other accrued expenses

25,830.00
10,000.00
1,480.00
8,000.00
3,500.00

Total Current Liabilities

48,810.00

Long-Term Liabilities
Total Long-Term Liabilities

0.00

Total Liabilities
Capital
Bart M. Manuel, Capital
Bart M. Manuel, Drawing
Net Income

48,810.00

432,630.75
(23,000.00)
20,545.42

Total Capital

430,176.17

Total Liabilities & Capital

478,986.17

09/15/2016 at 09:48:50

Page: 27

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