GENERAL LEDGER POSTING the general ledger posting action is systematically

classified and so move the values found in the journal. Respecting the location of
the figures, so that if a value is in the must, must go to the appropriate account; well
this account to the credit, happen to be.

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: CASH
DATE
DESCRIPTION
01-12-15
02-12-15
19-12-15
22-12-15
25-12-15
30-12-15

Balance sheet
Sales according to
the invoice 101
Sales according to
the invoice 110
Sales according to
the invoice 115
Sales according to
the invoice 123
Sales according to
the invoice 140

FOLIO#1

REF

DEBIT

01
02

250,00
571,65

250,00
821,65

04

314,35

1136,00

05

73,92

1209,92

07

314,35

1524,27

08

772,80

2297,07

2297,07

TOTAL

CREDIT

SALDO

0,00

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: BANK
DATE
DESCRIPTION
01-12-15
10-12-15
23-12-15
31-12-15

Balance sheet
Purchases according
to the invoice 103
Purchases according
to the invoice 120
payment to
employees

TOTAL

FOLIO# 1

REF

DEBIT

01
03

3000,00

CREDIT

SALDO

735,26

3000,00
2264,74

06

1074,48

1190,26

10

1976.84

-786,58

3000,00

3786,58

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: MERCHANDISE INVENTORY FOLIO# 1
DATE
DESCRIPTION
REF
DEBIT
CREDIT
01-12-15

Balance sheet
TOTAL

01

2000,00
2000,00

SALDO
2000,00

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: ACCOUNTS PAYABLE
DATE
DESCRIPTION
REF
DEBIT
01-12-15

Balance sheet
TOTAL

01

FOLIO# 1

CREDIT

SALDO

1000,00
1000,00

1000,00

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE:CAPITAL
DATE
DETALLE
01-12-15

Balance sheet
TOTAL

FOLIO# 1

REF
01

DEBIT

CREDIT

SALDO

4250,00

4250,00

4250,00

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: SALES 12%
DATE
DESCRIPTION
REF
04-12-15
19-12-15
22-12-15
25-12-15
30-12-15

Sales according to
the invoice 101
Sales according to
the invoice 110
Sales according to
the invoice 115
Sales according to
the invoice 123
Sales according to
the invoice 140
TOTAL

FOLIO#1

CREDIT

SALDO

02

DEBIT

510,40

510,40

04

472,00

982,40

05

66,00

1048,40

07

472,00

1520,40

08

140,00

1660,40

1660,40

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: VAT SALES
DATE
DESCRIPTION
REF
01-12-15
19-12-15
22-12-15
22-12-15
30-12-15

Sales according to
the invoice 101
Sales according to
the invoice 110
Sales according to
the invoice 115
Sales according to
the invoice 123
Sales according to
the invoice 140
TOTAL

FOLIO# 1

CREDIT

SALDO

02

DEBIT

61,25

61,25

04

56,64

117,89

05

7,92

125,81

07

56,64

182,45

08

82,80

265,25

265,25

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: VAT PURCHASE
DATE
DETALLE
REF
10-12-15
23-12-15
30-12-15

Purchases according
to the invoice 103
Purchases according
to the invoice 120
Purchases according
to the invoice 142
TOTAL

FOLIO#1

DEBIT

CREDIT

SALDO

03

198,72

198,72

06

116,66

315,38

09

36,00

351,38

351,38

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: SOURCE WITHHOLDING
INCOME TAX 1%
DATE
DETALLE
REF
DEBIT
10-122015
23-122015
30-122015

Purchases according
to the invoice 103
Purchases according
to the invoice 120
Purchases according
to the invoice 142
TOTAL

FOLIO#1

CREDIT

SALDO

03

16,56

16,56

06

9,68

26,24

09

3,00

29,24

29,24

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: WITHHOLDING TAX
DETALLE
REF
DEBIT
DATE
19-12-15
25-12-15

Sales according to
the invoice 110
Sales according to
the invoice 123
TOTAL

FOLIO# 1

CREDIT

SALDO

04

4,72

4,72

07

4,72

9,44

9,44

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: PURCHASE OF
MERCHANDISE 12%
DATE
DETALLE
REF
10-12-15
23-12-15

Purchases according
to the invoice 103
Purchases
according to the
invoice 120
TOTAL

FOLIO#1

DEBIT

CREDIT

SALDO

03

1656,00

1656,00

06

968,00

2624,00

2624,00

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: SALARY
DATE
DETALLE
31-12-15

payment to
employees
TOTAL

FOLIO#2

REF

DEBIT

10

2198,64

CREDIT

SALDO
2198,64

2198,64

JD MONEY
GENERAL LEDGER POSTING
FROM 01 JANUARY TO 31 DECEMBER 2015
ACCOUNT TITTLE: CONTRIBUTION IESS 9,45%
DATE
DETALLE
REF
DEBIT
31-12-15

payment to
employees
TOTAL

MANAGER

10

221,80

FOLIO#2

CREDIT

SALDO
221,80

221,80

ACCOUNTANT