Account Number: 11100
Debit Credit
Dec 31 Opening Balance a 241.118.000
-31 Adjusment JM 2.750.000 - 243.868.000 -11100 31 Closing JM - - 243.868.000
-Account Number: 11200
Debit Credit
Dec 31 Opening Balance a 500.000
-31 Adjusment JM - - 500.000 -11200 31 Closing JM - - 500.000
-Account Number: 11300
Debit Credit
Dec 31 Opening Balance a 652.530.000
-31 Adjusment JM - - 652.530.000 -11300 31 Closing JM - - 652.530.000
-Account Number: 11400
Debit Credit
Dec 31 Opening Balance a - 8.500.000
31 Adjusment JM - 11.075.900 - 19.575.900 11400 31 Closing JM - - - 19.575.900
Account Number: 11500
Debit Credit
Dec 31 Opening Balance a 570.000.000
-31 Adjusment JM - 28.500.000 541.500.000 -11500 31 Closing JM - - 541.500.000
-Account Number: 11600
Debit Credit
Dec 31 Opening Balance a 14.500.000
-31 Adjusment JM - 2.000.000 12.500.000 -Balance
GENERAL LEDGER
Date Description
Credit Debit
Ref.
Account: Merchandise Inventory GENERAL LEDGER
Date Description Ref. Debit Credit
Account: Cash In Bank GENERAL LEDGER
Account: Petty Cash GENERAL LEDGER
Balance
Ref. Debit Credit
Ref.
Account:
Debit
Office Supplies
Debit
Date Description
Account: Account Receivable
Ref.
Allowances for Bad Debts Debit
Date Description Ref.
Account:
Date Description
Date Description Balance
Credit
Balance
Credit Balance
Balance Credit
GENERAL LEDGER
GENERAL LEDGER
Account Number: 61400
Debit Credit
Dec 31 Opening Balance a 3.600.000
-31 Adjusment JM 11.075.900 - 14.675.900 -31 Closing JM - 14.675.900 -
-Account Number: 61450
Debit Credit
Dec 31 Opening Balance a 8.500.000
-31 Adjusment JM 28.500.000 - 37.000.000 -31 Closing JM - 37.000.000 -
-Account Number: 61500
Debit Credit
Dec 31 Opening Balance a 4.800.000
-31 Adjusment JM 1.200.000 - 6.000.000 -31 Closing JM - 6.000.000 -
-Account Number: 61600
Debit Credit
Dec 31 Opening Balance a 6.000.000
-31 Adjusment JM 2.000.000 - 8.000.000 -31 Closing JM - 8.000.000 -
-Account Number: 61700
Debit Credit
Dec 1 Opening Balance 22.000.000
-31 Adjusment JM 5.000.000 - 27.000.000 -31 Closing JM - 27.000.000 -
-Account Number: 61800
Debit Credit
Dec 31 Opening Balance a 49.500.000
-31 Adjusment JM - - 49.500.000 -31 Closing JM - 49.500.000 -
-Ref.
Account:
Account: Depreciation Expense GENERAL LEDGER
Credit Balance
Date Description Ref.
Account: Bad Debts Expense GENERAL LEDGER
Date Description Debit
Date Description
Credit
Account: Rent Expense
Wages & Salaries Expense Ref.
Debit
Account: Spoilage Expense GENERAL LEDGER
Account: Insurance expense
Date
Date Description Ref.
Date Debit
Debit
Debit Credit
Description
Description Ref. Balance
GENERAL LEDGER
Debit
Ref.
Credit
Credit Balance
Balance
GENERAL LEDGER
Balance
GENERAL LEDGER
Account Number: 81500
Debit Credit
Dec 31 Opening Balance a - 5.000.000
31 Adjusment JM - - - 5.000.000 31 Closing JM 5.000.000 - -
-Account Number: 91100
Debit Credit
Dec 31 Opening Balance a 8.515.000
-31 Adjusment JM - - 8.515.000 -31 Closing JM - 8.515.000 -
-Account Number: 91200
Debit Credit
Dec 31 Opening Balance a 3.300.000
-31 Adjusment JM 250.000 - 3.550.000 -31 Closing JM - 3.550.000 -
-Account Number: 91300
Debit Credit
Dec 31 Opening Balance a 1.950.000
-31 Adjusment JM - - 1.950.000 -31 Closing JM - 1.950.000 -
-Date Description Balance
Ref. Balance
Account:
Credit Debit
Description
Account:
Bank Service Charge GENERAL LEDGER
Late Fees Paid GENERAL LEDGER
Date
Account: Late Fees Collected GENERAL LEDGER
Account: Interest Expense GENERAL LEDGER
Balance Credit
Date Description Ref. Debit
Ref. Debit Credit
