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    2general Journal

    Uploaded by

    Jhon Salvatierra T
    The general journal records all daily business transactions from January 1 to December 31, 2015 in chronological order. Various entries include purchases of materials and supplies, sales to customers, payroll expenses, utility bills, tax payments, and more. Debits and credits are recorded for accounts such as cash, inventory, expenses, revenues, and various asset and liability accounts. The purpose of the general journal is to record all daily transactions according to accounting principles for proper tracking and reporting of the company's financial activities.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    2general Journal

    Uploaded by

    Jhon Salvatierra T
    33 views10 pages
    The general journal records all daily business transactions from January 1 to December 31, 2015 in chronological order. Various entries include purchases of materials and supplies, sales to customers, payroll expenses, utility bills, tax payments, and more. Debits and credits are recorded for accounts such as cash, inventory, expenses, revenues, and various asset and liability accounts. The purpose of the general journal is to record all daily transactions according to accounting principles for proper tracking and reporting of the company's financial activities.

    Original Description:

    GENERAL JOURNAL

    Copyright

    © © All Rights Reserved

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    XLSX, PDF, TXT or read online from Scribd

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    The general journal records all daily business transactions from January 1 to December 31, 2015 in chronological order. Various entries include purchases of materials and supplies, sales to customers, payroll expenses, utility bills, tax payments, and more. Debits and credits are recorded for accounts such as cash, inventory, expenses, revenues, and various asset and liability accounts. The purpose of the general journal is to record all daily transactions according to accounting principles for proper tracking and reporting of the company's financial activities.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    33 views10 pages

    2general Journal

    Uploaded by

    Jhon Salvatierra T
    The general journal records all daily business transactions from January 1 to December 31, 2015 in chronological order. Various entries include purchases of materials and supplies, sales to customers, payroll expenses, utility bills, tax payments, and more. Debits and credits are recorded for accounts such as cash, inventory, expenses, revenues, and various asset and liability accounts. The purpose of the general journal is to record all daily transactions according to accounting principles for proper tracking and reporting of the company's financial activities.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 10

    GENERAL JOURNAL

    January 1 to December 31, 20151


    DATE

    ACCOUNT TITTLE

    1-Dec

    REF

    DEBIT

    1
    20000.00
    45000.00

    box
    Bank

    45000.00

    bank machala

    5300.00

    materials inventory

    4800
    500

    direct material
    indirect material

    80.00
    2400.00
    70000.00
    280000.00
    85000.00
    7600.00

    in-process inventory
    finished goods inventory
    ground
    building
    machinery and equipment
    computer equipment
    providers
    bank loans l / p
    capital stock
    p / r seat opening to December 1, 2015

    3-Dec

    2
    2331.00

    banks

    2331.00

    bank machala

    21.00

    tribuitario income tax credit 1%


    sale
    VAT charged
    p / r sale s / f # 001-001-0000247 CIA Europe S.A. shirts 15th

    3-Dec

    3
    1200.00

    cost of goods sold


    inventory of goods in process
    p / r cost of products sold of the ventade
    CIA invoice # 001-001-0000247 Europe S.A. shirts 15th

    4-Dec

    4
    140.00
    16.80

    sales
    VAT charged
    Bank
    bank machala

    156.80

    p / r refund of the purchase the invoice # 001-001-0000247

    4-Dec

    5
    80.00

    finished goods inventory


    cost of goods sold
    p / rCosto of the return of the purchase fact # 001-001-0000247

    5-Dec

    6
    435.25

    materials inventory

    325
    110.25

    direct material
    indirect material

    52.23

    VAT paid
    Withholding income tax Wing 1%
    withholding of VAT 30%
    Bank

    186.98

    bank machala
    documents to pay

    280.48

    Megan fox
    p / R purchase of materials inventory

    s / factutura 001-001-000647 Miss MEGAN FOX

    6-Dec

    7
    85.68

    documents to pay

    85.68

    Megan fox
    materials inventory

    52.00
    24.5

    direct material
    indirect material
    VAT paid
    w / purchase of merchandise Rdevolucion
    s / invoice 001-001-000647 Miss MEGAN FOX

    9-Dec

    8
    1266.30

    inventory of goods in process

    1266.30

    direct material

    41.20

    indirect cost of manufacture

    41.20

    indirect material
    materials inventory

    1266.30
    41.20

    direct material
    indirect material
    p / r order of business pasifico br

    9-Dec

    9
    2231.10

    inventory of goods in process


    direct material

    2231.10
    82.40

    indirect cost of manufacture


    indirect material
    materials inventory

    82.40

    2231.10
    82.40

    direct material
    indirect material
    p / r order company Atlantico S.A.

    12-Dec

    10
    422.10

    inventory of goods in process

    422.10

    direct material

    20.60

    indirect cost of manufacture

    20.60

    indirect material
    materials inventory

    422.10
    20.60

    direct material
    indirect material

    p / r emission of ord. Req. # 059 for the O / P # 025

    17-Dec

    11
    1990.00

    indirect cost of manufacture

    1990.00

    electric power
    box

    p / r payment of the return of light makes actual cif

    17-Dec

    12
    655.00

    Administrative Expenses

    655.00

    electric power
    box
    p / r payment of payroll management light

    19-Dec

    13
    54.00

    indirect cost of manufacture

    54.00

    phone

    6.48

    VAT paid
    Bank

    60.48

    bank machala
    p / r of the return payment factory Phone

    19-Dec

    14
    216.00

    Administrative Expenses

    216.00

    phone

    25.92

    VAT paid
    Bank

    241.92

    bank machala
    p / r of the return payment factory Phone

    28-Dec

    15
    box
    tribuitario income tax credit 1%
    sale
    VAT charged
    p / r sale s / f # 001-001-0000248 CIA Europe S.A. 155 shirts

    28-Dec

    16

    3785.10
    34.10

    1240.00

    cost of goods sold


    finished goods inventory

    p / r s cost sale / f # 001-001-0000248 CIA Europe sa 155 shirts

    29-Dec

    17
    5116.88

    production payroll
    unified basic remuneration
    overtime
    extraordinary hours

    5010
    35.66
    71.22

    iess payable
    personal contribution 9.45%

    483.53

    Bank

    4633.35

    demachala bank
    p / r payment of production nimina

    29-Dec

    18
    production payroll

    1953.22

    THIRTEENTH salary

    426.40

    fourteenth salary

    265.50

    Reserve fund

    426.40

    holidays

    213.22

    employer contribution

    621.70

    social benefits payable


    THIRTEENTH loose

    426.40

    fourteenth salary

    265.50

    holidays

    213.22

    iess payable
    employer contribution

    621.70

    Bank
    bank machala

    426.40

    p / r social benefits payable

    538882.36

    TOTAL

    MANAGER

    ACCOUNTANT

    GENERAL JOURNAL:
    It is the book in which are recorded, following the principles of accounting
    theory and in chronological order, all operations performed by a business
    daily.
    To the entries made in this book are known as "seats" or "journal entries"

    It is the book in which are recorded, following the principles of accounting


    theory and in chronological order, all operations performed by a business
    daily.
    To the entries made in this book are known as "seats" or "journal entries"

    CREDIT

    1790.00
    55000.00
    458590.00

    2100.00
    252.00

    1200.00

    156.80

    80.00

    4.35
    15.67
    186.98
    280.48

    76.50

    9.18

    1307.50

    2313.50

    442.70

    1990.00

    655.00

    60.48

    241.92

    3410.00
    409.20

    OUNTANT

    of accounting
    by a business

    urnal entries"

    1240.00

    483.53
    4633.35

    905.12

    621.70
    426.40

    538882.36

    of accounting
    by a business

    urnal entries"

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