Account Transactions
Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
Accrual (Paid & Unpaid)
DATE
DESCRIPTION
DEBIT
CREDIT
BALANCE
Accounts Receivable
Under: Asset > Cash and Bank
Starting Balance
PHP0.00
Apr 05, 2019
to record recevable from the
costumer
PHP4,800.00
PHP4,800.00
Apr 13, 2019
to record receivable
PHP6,200.00
PHP11,000.00
Totals and Ending Balance
PHP11,000.00
PHP0.00
Balance Change
Difference between starting and ending balances
PHP11,000.00
PHP11,000.00
Cash
Under: Asset > Cash and Bank
Starting Balance
PHP0.00
Apr 02, 2019
to record painting equipment
Apr 10, 2019
to record painting supplies
Apr 11, 2019
Write a Description
Apr 12, 2019
to record payment
PHP4,000.00
PHP70,200.00
Apr 14, 2019
to record payment of wages
PHP1,500.00
PHP68,700.00
Apr 15, 2019
to record tune-up
PHP400.00
PHP68,300.00
Apr 16, 2019
to record service vehicle
PHP50,000.00
PHP18,300.00
Apr 18, 2019
to record receivable
PHP3,200.00
PHP15,100.00
Apr 23, 2019
to record collection
Apr 24, 2019
to record personal fund
Account Transactions - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
PHP71,000.00
PHP71,000.00
PHP1,600.00
PHP4,800.00
PHP69,400.00
PHP74,200.00
PHP3,300.00
PHP18,400.00
PHP3,000.00
PHP15,400.00
Created on Nov 04, 2019
Page 1 / 7
Cash
Under: Asset > Cash and Bank
Apr 25, 2019
to record receivable
Apr 27, 2019
to record payment on account
PHP2,000.00
PHP17,000.00
Apr 29, 2019
to record payment on assistance
PHP1,800.00
PHP15,200.00
PHP67,500.00
PHP15,200.00
Totals and Ending Balance
PHP3,600.00
PHP82,700.00
PHP19,000.00
Balance Change
Difference between starting and ending balances
PHP15,200.00
Cash on Hand
Under: Asset > Cash and Bank
Starting Balance
Apr 07, 2019
PHP0.00
to record painting revenue
Totals and Ending Balance
PHP1,500.00
PHP1,500.00
PHP1,500.00
PHP0.00
Balance Change
Difference between starting and ending balances
PHP1,500.00
PHP1,500.00
Painting Equipment
Under: Asset > Cash and Bank
Starting Balance
PHP0.00
Apr 02, 2019
to record painting equipment
PHP12,300.00
PHP12,300.00
Apr 20, 2019
to record painting equipment
PHP6,000.00
PHP18,300.00
Totals and Ending Balance
Balance Change
Difference between starting and ending balances
Account Transactions - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
PHP18,300.00
PHP0.00
PHP18,300.00
PHP18,300.00
Created on Nov 04, 2019
Page 2 / 7
Painting supplies
Under: Asset > Cash and Bank
Starting Balance
PHP0.00
Apr 04, 2019
to record painting supplies
PHP3,200.00
PHP3,200.00
Apr 10, 2019
to record painting supplies
PHP1,600.00
PHP4,800.00
Apr 20, 2019
to record painting equipment
PHP2,900.00
PHP7,700.00
Totals and Ending Balance
PHP7,700.00
PHP0.00
Balance Change
Difference between starting and ending balances
PHP7,700.00
PHP7,700.00
Prepaid Insurance
Under: Asset > Cash and Bank
Starting Balance
Apr 12, 2019
PHP0.00
to record payment
Totals and Ending Balance
PHP4,000.00
PHP4,000.00
PHP4,000.00
PHP0.00
Balance Change
Difference between starting and ending balances
PHP4,000.00
PHP4,000.00
Service Vehicle
Under: Asset > Cash and Bank
Starting Balance
Apr 16, 2019
PHP0.00
to record service vehicle
Totals and Ending Balance
Balance Change
Difference between starting and ending balances
Account Transactions - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
PHP80,000.00
PHP80,000.00
PHP80,000.00
PHP0.00
PHP80,000.00
PHP80,000.00
Created on Nov 04, 2019
Page 3 / 7
Accounts Receivable
Under: Asset
Starting Balance
PHP0.00
Apr 11, 2019
Write a Description
PHP4,800.00
-PHP4,800.00
Apr 23, 2019
to record collection
PHP3,300.00
-PHP8,100.00
PHP8,100.00
-PHP8,100.00
Totals and Ending Balance
PHP0.00
Balance Change
Difference between starting and ending balances
-PHP8,100.00
Accounts Payable
Under: Liability > Credit Card
Starting Balance
Apr 04, 2019
PHP0.00
to record painting supplies
Totals and Ending Balance
PHP0.00
PHP3,200.00
PHP3,200.00
PHP3,200.00
PHP3,200.00
Balance Change
Difference between starting and ending balances
PHP3,200.00
Notes Payable
Under: Liability > Credit Card
Starting Balance
PHP0.00
Apr 16, 2019
to record service vehicle
Apr 27, 2019
to record payment on account
Totals and Ending Balance
Balance Change
Difference between starting and ending balances
Account Transactions - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
PHP30,000.00
PHP2,000.00
PHP2,000.00
PHP30,000.00
PHP28,000.00
PHP30,000.00
PHP28,000.00
PHP28,000.00
Created on Nov 04, 2019
Page 4 / 7
Utilities Payable
Under: Liability > Credit Card
Starting Balance
Apr 22, 2019
PHP0.00
to record telephone bill
Totals and Ending Balance
PHP0.00
PHP600.00
PHP600.00
PHP600.00
PHP600.00
Balance Change
Difference between starting and ending balances
PHP600.00
Accounts Payable
Under: Liability
Starting Balance
PHP0.00
Apr 18, 2019
to record receivable
Apr 20, 2019
to record painting equipment
Totals and Ending Balance
PHP3,200.00
PHP3,200.00
-PHP3,200.00
PHP8,900.00
PHP5,700.00
PHP8,900.00
PHP5,700.00
Balance Change
Difference between starting and ending balances
PHP5,700.00
Painting Revenues
Under: Income > Income
Starting Balance
PHP0.00
Apr 05, 2019
to record recevable from the
costumer
PHP4,800.00
PHP4,800.00
Apr 07, 2019
to record painting revenue
PHP1,500.00
PHP6,300.00
Apr 13, 2019
to record receivable
PHP6,200.00
PHP12,500.00
Apr 25, 2019
to record receivable
PHP3,600.00
PHP16,100.00
PHP16,100.00
PHP16,100.00
Totals and Ending Balance
Balance Change
Difference between starting and ending balances
Account Transactions - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
PHP0.00
PHP16,100.00
Created on Nov 04, 2019
Page 5 / 7
Maintenance Expense
Under: Expense > Operating Expense
Starting Balance
Apr 15, 2019
PHP0.00
to record tune-up
Totals and Ending Balance
PHP400.00
PHP400.00
PHP400.00
PHP0.00
Balance Change
Difference between starting and ending balances
PHP400.00
PHP400.00
Utilities Expense
Under: Expense > Operating Expense
Starting Balance
Apr 22, 2019
PHP0.00
to record telephone bill
Totals and Ending Balance
PHP600.00
PHP600.00
PHP600.00
PHP0.00
Balance Change
Difference between starting and ending balances
PHP600.00
PHP600.00
Wages Expense
Under: Expense > Operating Expense
Starting Balance
PHP0.00
Apr 14, 2019
to record payment of wages
PHP1,500.00
PHP1,500.00
Apr 29, 2019
to record payment on assistance
PHP1,800.00
PHP3,300.00
Totals and Ending Balance
Balance Change
Difference between starting and ending balances
Account Transactions - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
PHP3,300.00
PHP0.00
PHP3,300.00
PHP3,300.00
Created on Nov 04, 2019
Page 6 / 7
Villanueva, Capital
Under: Equity > Business Owner Contribution and Drawing
Starting Balance
Apr 02, 2019
PHP0.00
to record painting equipment
Totals and Ending Balance
PHP0.00
PHP83,300.00
PHP83,300.00
PHP83,300.00
PHP83,300.00
Balance Change
Difference between starting and ending balances
PHP83,300.00
Villanueva, Drawings
Under: Equity > Business Owner Contribution and Drawing
Starting Balance
Apr 24, 2019
PHP0.00
to record personal fund
Totals and Ending Balance
Balance Change
Difference between starting and ending balances
Account Transactions - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
PHP3,000.00
PHP3,000.00
-PHP3,000.00
PHP0.00
-PHP3,000.00
-PHP3,000.00
Created on Nov 04, 2019
Page 7 / 7
Balance Sheet
Winnie Villanueva
As of Apr 30, 2019
ACCOUNTS
Apr 30, 2019
Assets
Total Cash and Bank
Total Other Current Assets
Total Long-term Assets
Total Assets
PHP137,700.00
-PHP8,100.00
PHP0.00
PHP129,600.00
Liabilities
Total Current Liabilities
Total Long-term Liabilities
Total Liabilities
PHP37,500.00
PHP0.00
PHP37,500.00
Equity
Total Other Equity
Total Retained Earnings
Total Equity
Balance Sheet - Winnie Villanueva
As of Apr 30, 2019
PHP80,300.00
PHP11,800.00
PHP92,100.00
Created on Nov 04, 2019
Page 1 / 1
Balance Sheet
Winnie Villanueva
As of Apr 30, 2019
ACCOUNTS
Apr 30, 2019
Assets
Cash and Bank
Accounts Receivable
PHP11,000.00
Cash
PHP15,200.00
Cash on Hand
Painting Equipment
PHP1,500.00
PHP18,300.00
Painting supplies
PHP7,700.00
Prepaid Insurance
PHP4,000.00
Service Vehicle
PHP80,000.00
Total Cash and Bank
PHP137,700.00
Other Current Assets
Accounts Receivable
-PHP8,100.00
Total Other Current Assets
-PHP8,100.00
Long-term Assets
Total Long-term Assets
Total Assets
PHP0.00
PHP129,600.00
Liabilities
Current Liabilities
Accounts Payable
PHP5,700.00
Accounts Payable
PHP3,200.00
Notes Payable
Balance Sheet - Winnie Villanueva
As of Apr 30, 2019
PHP28,000.00
Created on Nov 04, 2019
Page 1 / 2
Liabilities
Utilities Payable
Total Current Liabilities
PHP600.00
PHP37,500.00
Long-term Liabilities
Total Long-term Liabilities
Total Liabilities
PHP0.00
PHP37,500.00
Equity
Villanueva, Capital
PHP83,300.00
Villanueva, Drawings
-PHP3,000.00
Retained Earnings
Profit between Jan 1, 2019 and Apr 30, 2019
PHP11,800.00
Total Retained Earnings
PHP11,800.00
Total Equity
Balance Sheet - Winnie Villanueva
As of Apr 30, 2019
PHP92,100.00
Created on Nov 04, 2019
Page 2 / 2
Profit and Loss
Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
ACCOUNTS
Apr 01, 2019
to Apr 30, 2019
Income
Painting Revenues
PHP16,100.00
Total Income
PHP16,100.00
Total Cost of Goods Sold
Gross Profit
As a percentage of Total Income
PHP0.00
PHP16,100.00
100.00%
Operating Expenses
Maintenance Expense
PHP400.00
Utilities Expense
PHP600.00
Wages Expense
PHP3,300.00
Total Operating Expenses
PHP4,300.00
Net Profit
As a percentage of Total Income
PHP11,800.00
73.29%
Profit and Loss - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
Created on Nov 04, 2019
Page 1 / 1
Profit and Loss
Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
ACCOUNTS
Income
Cost of Goods Sold
Gross Profit
As a percentage of Total Income
Operating Expenses
Net Profit
As a percentage of Total Income
Profit and Loss - Winnie Villanueva
Date Range: Apr 01, 2019 to Apr 30, 2019
Apr 01, 2019
to Apr 30, 2019
PHP16,100.00
PHP0.00
PHP16,100.00
100.00%
PHP4,300.00
PHP11,800.00
73.29%
Created on Nov 04, 2019
Page 1 / 1
Trial Balance
Winnie Villanueva
As of Apr 30, 2019
ACCOUNTS
DEBIT
CREDIT
Accounts Receivable
0.00
8,100.00
Accounts Receivable
11,000.00
0.00
Cash
15,200.00
0.00
1,500.00
0.00
18,300.00
0.00
Painting supplies
7,700.00
0.00
Prepaid Insurance
4,000.00
0.00
Service Vehicle
80,000.00
0.00
Total Assets
137,700.00
8,100.00
Accounts Payable
0.00
5,700.00
Accounts Payable
0.00
3,200.00
Notes Payable
0.00
28,000.00
Utilities Payable
0.00
600.00
Total Liabilities
0.00
37,500.00
Assets
Cash on Hand
Painting Equipment
Liabilities
Trial Balance - Winnie Villanueva
As of Apr 30, 2019
Created on Nov 04, 2019
Page 1 / 2
Equity
Villanueva, Capital
0.00
83,300.00
Villanueva, Drawings
3,000.00
0.00
Total Equity
3,000.00
83,300.00
Painting Revenues
0.00
16,100.00
Total Income
0.00
16,100.00
Maintenance Expense
400.00
0.00
Utilities Expense
600.00
0.00
Wages Expense
3,300.00
0.00
Total Expenses
4,300.00
0.00
145,000.00
145,000.00
Income
Expenses
Total for all accounts
Trial Balance - Winnie Villanueva
As of Apr 30, 2019
Created on Nov 04, 2019
Page 2 / 2