The company BUSINESS ONLINE its compossed by a professional person in carreer of Accounting.
Saturday, February 13, 2016
ACCOUNTING JOURNAL
The Accounting Journal is collected on a daily basis, the economic facts of a company is. The annotation of an economic fact in the Daily book called seat; in which all transactions are recorded by a company.
J&E PINOS OFFICE SUPPLIES
ACCOUNTING JOURNAL
DECEMBER 31 2015
DATE
|
DETAIL
|
PARCIAL
|
DEBIT
|
CREDITS
|
January 1
|
AC 01
|
|||
OFFICE EQUIPMENT
|
20,00
|
|||
Binder
|
20,00
|
|||
VAT PAID 12%
|
2,40
|
|||
PREPAID INCOME TAX 1%
|
0,20
|
|||
INCOME TAX 1%
|
0,20
|
|||
CASH
|
22,20
|
|||
T/R: Purchase ten binder
|
||||
January 2
|
AC 02
|
|||
BANK
|
500,00
|
|||
ACCOUNT PAYABLE
|
500,00
|
|||
T/R: Carlos Freire payment -
invoice #6543
|
||||
February 3
|
AC 03
|
|||
BANK
|
500,00
|
|||
Machala Bank
|
500,00
|
|||
CASH
|
500,00
|
|||
T/R: Deposit of check - invoice
#6543
|
||||
February 4
|
AC 04
|
|||
OFFICE FURNITURE
|
300,00
|
|||
VAT PAID 12%
|
36,00
|
|||
PREPAID INCOME TAX 1%
|
3,00
|
|||
INCOME TAX 1%
|
3,00
|
|||
BANK
|
333,00
|
|||
Machala Bank
|
333,00
|
|||
T/R: Purchase one cublicle
divider.
|
||||
March 5
|
AC 05
|
|||
CASH
|
16,65
|
|||
PREPAID INCOME TAX 1%
|
0,15
|
|||
INCOME TAX 1%
|
0,15
|
|||
VAT PAID 12%
|
1,80
|
|||
OFFICE EQUIPMENT
|
15,00
|
|||
Stapler (5)
|
||||
T/R: Sell to Camila Moran
|
||||
AC 06
|
||||
March 6
|
VARIOUS SERVICES
|
20,00
|
||
Merchandise transport.
|
20,00
|
|||
PREPAID INCOME TAX 1%
|
0,20
|
|||
INCOME TAX 1%
|
0,20
|
|||
CASH
|
19,80
|
|||
T/R: Payment- Juan Diaz driver.
|
||||
July 7
|
AC 07
|
|||
CASH
|
33,30
|
|||
PREPAID INCOME TAX 1%
|
0,30
|
|||
INCOME TAX 1%
|
0.30
|
|||
VAT CHARGED 12%
|
3,60
|
|||
OFFICE MATERIALS
|
30,00
|
|||
White Board
|
||||
T/R: Sell to Carmen Eras
|
||||
AC 08
|
||||
August 8
|
BANK
|
666,00
|
||
Machala Bank
|
666,00
|
|||
PARPAID INCOME TAX 1%
|
6,00
|
|||
INCOME TAX 1%
|
6,00
|
|||
VAT CHARGED 12%
|
72,00
|
|||
OFFICE MATERIALS
|
600,00
|
|||
Desk Lamp
|
600,00
|
|||
T/R: Sell to Friends Store.
|
||||
November 9
|
AC 09
|
|||
CASH
|
22,20
|
|||
PREPAID INCOME TAX 1%
|
0,20
|
|||
INCOME TAX 1%
|
0,20
|
|||
VAT CHARGED12%
|
2,40
|
|||
OFFICE MATERIALS
|
20,00
|
|||
Bulletin Board
|
20,00
|
|||
T/R:
Sel to Carmen Eras
|
||||
December 10
|
AC 10
|
|||
OFFICE MATERIALS
|
20,00
|
|||
File Cabinet
|
20,00
|
|||
VAT PAID 12%
|
2,40
|
|||
PREPAID INCOME TAX 1%
|
0,20
|
|||
INCOME TAX 1%
|
0,20
|
|||
BANK
|
22,20
|
|||
Machala Bank
|
22,20
|
|||
T/R: Purchase ten File Cabinet
|
||||
TOTAL
|
2145,60
|
2145,60
|
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