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    FM Partnership Template

    Uploaded by

    Cgc Bryan Del Pilar

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    FM Partnership Template

    Uploaded by

    Cgc Bryan Del Pilar
    4 views17 pages

    Original Title

    FM-Partnership-Template

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

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    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    4 views17 pages

    FM Partnership Template

    Uploaded by

    Cgc Bryan Del Pilar

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 17

    FM Partnership

    GENERAL JOURNAL
    Page 1

    DATE PARTICULARS PR DEBIT CREDIT


    2019

    FM Partnership
    GENERAL JOURNAL
    Page 2

    DATE PARTICULARS PR DEBIT CREDIT


    2019
    FM Partnership
    REVENUES JOURNAL
    Page 1

    DATE Invoice Accounts Debited Service Accounts


    PR
    2019 No. Revenues Receivable
    credit debit

    Total
    ( ) ( )
    FM Partnership
    CASH RECEIPTS JOURNAL
    DATE OR INVOICE Accounts Credited PR Accounts Receivable Service Cash
    2019 No. No. Revenue
    credit credit debit

    Total
    ( ) ( ) ( )
    FM Partnership
    CASH DISBURSEMENTS JOURNAL
    DATE Check Check Accounts Debited PR Sundry Salaries SSS, PH, With.Tax Supplies Input Expanded Cash
    2019 Voucher No. Expense Pag. Pay Payable Expense VAT With. Tax
    No. debit/ debit/ debit
    debit debit (credit) (credit) debit debit (credit) credit

    Total
    ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )
    FM Partnership
    GENERAL LEDGER

    Account: CASH 111 Account: ACCOUNTS RECEIVABLE 113


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: INPUT VAT 118 Account: OFFICE EQUIPMENT 122


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: ACC. DEPRECIATION-OFFICE EQUIPMENT 122A Account: ACCOUNTS PAYABLE 211


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
    Account: WITHHOLDING TAXES PAYABLE 212 Account: EXPANDING WITHHOLDING TAXES PAYABLE 213
    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: SSS, PH, and Pag-IBIG PAYABLE 214 Account: UTILITIES PAYABLE 215
    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: ACCRUED PERCENTAGE TAX PAYABLE 216 Account: CAPITAL 311


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
    Account: CAPITAL 312 Account: DRAWINGS 313
    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: DRAWINGS 314 Account: INCOME SUMMARY 315


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: SERVICE REVENUES 411 Account: SALARIES EXPENSE 512


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
    Account: SSS, PH, and Pag-IBIG CONTRIBUTIONS 513 Account: RENT EXPENSE 521
    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: UTILITIES EXPENSE 522 Account: SUPPLIES EXPENSE 523


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: SUPPLIES EXPENSE 523 Account: TRANSPORTATION EXPENSE 524


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
    Account: DEPRECIATION EXPENSE 531 Account: PERCENTAGE TAX EXPENSE 532
    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: MISCELLANEOUS EXPENSE 551


    Date Item PR Debit Credit Balance
    FM Partnerhship
    ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

    Account: 111 Account:


    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

    Account: Account:
    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
    Nov. 1 / 50,000

    Account: Account:
    Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
    Nov. 1 / 30,000 Nov. 1 / 85,000
    FM Partnership
    WORKSHEET
    For the month ended ___________________
    Account Titles Trial Balance Adjustments Statement of Comp. IncomeStatement of Fin. Position
    Debit Credit Debit Credit Debit Credit Debit Credit

    Net Income
    FM Partnership
    Statement of Comprehensive Income
    For the month ended ___________________

    Service Revenues P

    Salaries Expense P
    SSS, PhilHealth, and Pag-
    IBIG Contributions
    Rent Expense
    Utilities Expense
    Supplies Expense
    Transpotation Expense
    Depreciation Expense
    Percentage Tax Expense
    Miscellaneuous Expense
    Total Expenses

    NET INCOME (LOSS) P


    FM Partnership
    Statement of Changes in Partner's Equity
    For the month ended ___________________
    Totals
    Beginning capital P P P
    Drawings
    Net income (loss)
    Ending capital P P P

    FM Partnership
    Statement of Financial Position
    ________________________
    ASSETS
    Cash P
    Accounts Receivable
    Input VAT P
    Total Current Assets
    Office Equipment P
    Accumulated Depreciation - Office
    Equipment
    Total Non-Current Assets P P
    TOTAL ASSETS
    LIABILITIES
    Accounts Payable P
    Withholding Taxes Payable
    Expanded Withholding Taxes Payable
    SSS, Philhealth, and Pag-IBIG
    Contributions Payable
    Utilities Payable
    Accrued Percentage Tax Payable
    TOTAL LIABILITIES P
    PARTNER'S EQUITY
    P

    TOTAL PARTNERS' EQUITY

    TOTAL LIABILITIES AND PARTNERS' EQUITY P


    FM Partnership
    POST-CLOSING TRIAL BALANCE
    __________________________________
    Account Titles Debit Credit

    Totals
    FM Partnership
    Statement of Cash Flows
    For the month ended ___________________
    CASH-IN ACTIVITIES
    P

    Total cash in P
    CASH-OUT ACTIVITES
    P

    Total cash-out P
    Net increase (decrease) P
    Add: Cash balance, _____________
    CASH BALANCE, ____________

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