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