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The document is a general journal for Uy Law Office for the month of December 2019. It records various cash receipts and disbursements, expenses incurred, and capital contributed by the owner Jan Uy. Notable entries include Jan Uy contributing $500,000 of capital, obtaining a $100,000 bank loan, and various receipts from clients and disbursements for supplies and equipment.

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Tine Robiso
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199 views

IT Activity

The document is a general journal for Uy Law Office for the month of December 2019. It records various cash receipts and disbursements, expenses incurred, and capital contributed by the owner Jan Uy. Notable entries include Jan Uy contributing $500,000 of capital, obtaining a $100,000 bank loan, and various receipts from clients and disbursements for supplies and equipment.

Uploaded by

Tine Robiso
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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GENERAL JOURNAL

Date Particulars Debit Credit


December, 2019
Dec. 1 Cash 500,000
Jan Uy, Capital 500,000

Cash 100,000
Notes Payable- Bank 100,000

Permits and Licenses Expense 10,000


Cash 10,000

Prepaid Rent 120,000


Cash 120,000

Dec. 2 Accounts Receivable 135,000


Professional Fees 135,000

Office Supplies 5,000


Cash 5,000

Dec. 3 Office Equipment 70,000


Cash 21,000
Notes Payable 49,000

Dec. 8 Cash 37,500


Professional Fees 37,500

Office Equipment 36,000


Cash 36,000

Dec. 10 Cash 70,000


Professional Fees 70,000

Dec. 11 Accounts Receivable 100,000


Professional Fees 100,000

Dec. 15 Cash 135,000


Accounts Receivable 135,000

Dec. 17 Jan Uy, Drawing 25,000


Cash 25,000

Dec.18 Office Supplies 30,000


Accounts Payable 30,000
Dec. 20 Representation Expense 25,000
Accounts Payable 25,000

Dec. 21 Cash 75,000


Unearned Professional Fees 75,000

Jan Uy, Drawing 25,000


Cash 25,000

Dec. 22 Cash 35,000


Unearned Professional Fees 35,000

Dec. 23 Accounts Receivable 55,000


Professional Fees 55,000

Cash 60,000
Accounts Receivable 60,000

Dec. 27 Accounts Receivable 20,000


Professional Fees 20,000

Dec. 31 Salaries Expense 15,000


Cash 15,000

Utilities Expense 8,000


Cash 8,000
GENERAL LEDGER

Cash Jan uy, Capital Notes Payable P & E Expense


Dr Cr Dr Cr Dr Cr Dr Cr
500,000 10,000 500,000 100,000 10,000
100,000 120,000 49,000
37,500 5,000 149,000
70,000 21,000
135,000 36,000
75,000 25,000
35,000 25,000
60,000 15,000
8,000
1,012,500 265,000
747,500

Professional Fees office supplies Office Equipment Jan uy, Drawing


Dr Cr Dr Cr Dr Cr Dr Cr
135,000 5,000 70,000 25,000
37,500 30,000 36,000 25,000
70,000 35,000 106,000 50,000
100,000
55,000
20,000
417,500

Unearned PF Salaries Exp. Utilities Exp.


Dr Cr Dr Cr Dr Cr
75,000 15,000 8,000
35,000
110,000
Prepaid rent A/R
Dr Cr Dr Cr
120,000 135,000 135,000
100,000 60,000
55,000
20,000
310,000 195,000
115,000

A/P Represenation Exp.


Dr Cr Dr Cr
30,000 25,000
25,000
55,000
Uy Law Office
Unadjusted Trial Balance
Account Titles Dr Cr
Cash 747,500
Accounts Receivable 115,000
Office supplies 35,000
Prepaid Rent 120,000
Office Equipment 106,000
accounts Payble 55,000
Notes Payable 149,000
Unearned Professional Fees 110,000
Jan uy capital 500,000
Jan uy withdrawals 50,000
Professional Fees 417,500
salaries Exoense 15,000
Utilities Expense 8,000
Represenation expense 25,000
Permit and licenses expense 10,000
TOTAL 1,231,500 1,231,500

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