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R. Vasquez Law Office Transactions 2020
April 1 Invested P200,000 cash and a law library with a fair market value of P150,000. 2 Purchased P10,000 office equipment, paying P2,000 cash as down payment and a promisorry note for the balance 4 Purchased P2,500 office suplies on credit from Austria Trading. 7 Completed legal work for G. Alajar and received P14,000. 14 Paid insurance premium P5,400 15 Paid salary of secretary P5,600. 16 Completed legal work for S. Soriano P15,000 on account. 18 Paid the account due to Austria Trading. 20 Complete legal work for F. Cruz on account P16,000. 25 Received P5,000 from S. Soriano as partial payment of his account. 26 Withdrew P1,000 for personal use. 28 Completed legal work and received P10,000 from a client. 30 Paid monthly utility bills P6,500 30 Paid salary of secretary P5,600. 30 S. Soriano paid in full the balance of his account.
CHART OF ACCOUNTS 101Cash 301 R. Vazquez, capital 102 Account Recivable 301 R. Vasquez, drawings 103 Office supplies 104 Office Equipment 401 Professional Income 105 Law Library 501 Insurance Expense 201 Account Payable 502 Salary Expense 201 Note Payable 503 Utility Expense pasagot naman pls.
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