{"text_format":"3","workbook":"xlsx","n_sheets":21,"sheets":["BIODATA","ACCOUNT","1. TB","2.SJ","3.CRJ","4.PJ","5.CPJ","6.GJ","7.PCJ","GENERAL LEDGER","UTB","7.ADJ","WS","8.IS","9.K-F","10. IS-FISCAL","9.SE","10. FPR","11.CF","12. CLOSING","13. POST CLOSING TB"],"not_rendered":{"images":2,"defined_names":22},"read":"whole","date_system":"1900"}

{"sheet":"BIODATA","index":0,"n_rows":16,"n_cols":7,"rows_kept":16,"merged":[[1,1,1,12],[2,1,2,12],[3,1,3,12],[4,1,4,12],[5,1,5,12],[7,4,7,11],[9,7,9,9],[11,4,11,11],[15,4,15,11]]}
[]
[null,"BIODATA PERSERTA "]
[null,"UJI KOMPETENSI KEJURUAN (UKK)"]
[null,"BIDANG KEAHLIAN AKUNTANSI"]
[null,"SEKOLAH MENENGAH KEJURUAN (SMK)"]
[null,"TAHUN AJARAN 2021 / 2022"]
[]
[null,null,"NAMA LENGKAP",":"]
[]
[null,null,"KELAS / NO. ABSEN",":",null,null," /"]
[]
[null,null,"NO. UJIAN",":"]
[]
[null,null,"TEMPAT TANGGAL LAHIR",":",null,"/"]
[]
[null,null,"ASAL SEKOLAH",":"]

{"sheet":"ACCOUNT","index":1,"n_rows":70,"n_cols":4,"rows_kept":70,"merged":[[1,1,1,3],[2,1,2,3]]}
[]
[null,"PT YESCOM PRATAMA"]
[null,"CHART OF ACCOUNT"]
[]
[null,"NOMOR","NAMA AKUN","FUNGSI UNTUK MENCATAT MUTASI NILAI:"]
[null,null,"Current Assets :"]
[null,"1-1110","Cash In Bank","Kas di Bank"]
[null,"1-1120","Petty Cash","Kas Kecil"]
[null,"1-1130","ShopeePay Cash","Kas di ShopeePay"]
[null,"1-1140","Cash In Dana App.","Kas di Aplikasi Dana"]
[null,"1-1210","Account Receivable","Piutang Dagang"]
[null,"1-1220","Allowance for Doubtful Debt","Cadangan Kerugian piutang"]
[null,"1-1310","Merchandise Inventory","Persediaan Barang Dagangan"]
[null,"1-1320","Supplies","Perlengkapan"]
[null,"1-1410","Prepaid Rent","Sewa Dibayar Di Muka"]
[null,"1-1420","Prepaid Insurance","Asuransi Dibayar Di Muka"]
[null,"1-1510","VAT In","PPN Masukkan"]
[null,"1-2100","Stok Investment","Investasi Saham"]
[null,null,"Fixed Assets :"]
[null,"1-3100","Land","Tanah"]
[null,"1-3201","Building at Cost","Bangunan"]
[null,"1-3202","Building Accum Dep.","Akum. Depresiasi Bangunan"]
[null,"1-3301","Vehicle at Cost","Kendaraan"]
[null,"1-3302","Vehicle Accum Dep.","Akum. Depresiasi Kendaraan"]
[null,"1-3401","Equipment at Cost","Peralatan"]
[null,"1-3402","Equipment Accum Dep.","Akum. Depresiasi Peralatan "]
[null,null,"Current Liabilities :"]
[null,"2-1110","Accounts Payable","Utang Dagang"]
[null,"2-1120","Accrued Expense","Utang Beban"]
[null,"2-1130","Dividend Payable","Utang Dividen"]
[null,"2-1140","Income Tax Payable","Utang PPh"]
[null,"2-1150","VAT Out","PPN Keluaran"]
[null,null,"Long Term Liabilities :"]
[null,"2-2100","BCA Bank Loan","Utang Bank BCA"]
[null,null,"Equity :"]
[null,"3-1100","Common Stock","Saham Biasa"]
[null,"3-1200","Retained Earnings","Laba Ditahan"]
[null,"3-1300","Dividend","Dividen"]
[null,"3-1400","Income Summary","Ikhtisar Laba Rugi"]
[null,null,"Revenues :"]
[null,"4-1100","Sales of Merchandise","Penjualan Barang Dagang"]
[null,"4-1200","Sales Discount","Potongan Penjualan"]
[null,"4-1300","Sales Return","Retur Penjualan"]
[null,"4-1400","Freight Collected","Beban Angkut Penjualan"]
[null,"4-1500","Late Fees Collected","Pendapatan Denda Lambat Bayar Piutang"]
[null,null,"Cost Of Goods Sold :"]
[null,"5-1100","Cost of Goods Sold","Harga Pokok Barang Dagangan"]
[null,"5-1200","Purchase Discount","Potongan Pembelian"]
[null,"5-1300","Freight Paid","Beban Angkut Pembelian"]
[null,null,"Operating Expenses :"]
[null,"6-1100","Advertising Expense","Beban Iklan"]
[null,"6-1200","Water, Telephone & Electricity Exp.","Beban Air, Telepon, dan Listrik"]
[null,"6-1300","Rent Expense","Beban Sewa"]
[null,"6-1400","Supplies Expense","Beban Perlengkapan"]
[null,"6-1500","Maintenance & Repair Expense","Beban Perbaikan dan Perawatan"]
[null,"6-1600","Bad Debt Expense","Beban Kerugian Piutang"]
[null,"6-1700","Depreciation Expense","Beban Penyusutan"]
[null,"6-1800","Insurance Expense","Beban Asuransi"]
[null,"6-1900","Late Fess Expense","Beban Denda Lambat Bayar Utang"]
[null,"6-2000","Wages & Salaries Expense","Beban Gaji dan Upah"]
[null,"6-2100","Payment Fee","Beban Admin E-Commerce"]
[null,null,"Other Revenues and Gains :"]
[null,"8-1000","Interest Revenue","Pendapatan Bunga"]
[null,"8-2000","Dividend Revenue","Pendapatan Dividen"]
[null,"8-3000","Gain On Sales of Fixed Asset","Laba Penjualan Aset Tetap"]
[null,null,"Other Expenses and Losses :"]
[null,"9-1100","Interest Expense","Beban Bunga Bank"]
[null,"9-1200","Bank Service Charge","Beban Administrasi Bank"]
[null,"9-1300","Income Tax Expense","Beban Pajak Penghasilan"]
[null,"9-1400","Loss On Sales of Fixed Asset","Rugi Penjualan Aktiva Tetap"]

{"sheet":"1. TB","index":2,"n_rows":66,"n_cols":5,"rows_kept":66,"merged":[[1,1,1,4],[2,1,2,4],[3,1,3,4],[4,1,4,4],[5,1,5,4],[62,1,62,2]]}
[]
[null,{"$f":"ACCOUNT!B2","v":"PT YESCOM PRATAMA"}]
[null,"TRIAL BALANCE"]
[null,"November 30, 2020"]
[null,"(in rupiahs)"]
[]
[null,"Acc. Num.","Acc. Name","Debet","Credit"]
[null,"1-1110",{"$f":"VLOOKUP(B8,ACCOUNT!$B$6:$D$70,2,0)","v":"Cash In Bank"}]
[null,"1-1120",{"$f":"VLOOKUP(B9,ACCOUNT!$B$6:$D$70,2,0)","v":"Petty Cash"}]
[null,"1-1130",{"$f":"VLOOKUP(B10,ACCOUNT!$B$6:$D$70,2,0)","v":"ShopeePay Cash"}]
[null,"1-1140",{"$f":"VLOOKUP(B11,ACCOUNT!$B$6:$D$70,2,0)","v":"Cash In Dana App."}]
[null,"1-1210",{"$f":"VLOOKUP(B12,ACCOUNT!$B$6:$D$70,2,0)","v":"Account Receivable"}]
[null,"1-1220",{"$f":"VLOOKUP(B13,ACCOUNT!$B$6:$D$70,2,0)","v":"Allowance for Doubtful Debt"}]
[null,"1-1310",{"$f":"VLOOKUP(B14,ACCOUNT!$B$6:$D$70,2,0)","v":"Merchandise Inventory"}]
[null,"1-1320",{"$f":"VLOOKUP(B15,ACCOUNT!$B$6:$D$70,2,0)","v":"Supplies"}]
[null,"1-1410",{"$f":"VLOOKUP(B16,ACCOUNT!$B$6:$D$70,2,0)","v":"Prepaid Rent"}]
[null,"1-1420",{"$f":"VLOOKUP(B17,ACCOUNT!$B$6:$D$70,2,0)","v":"Prepaid Insurance"}]
[null,"1-1510",{"$f":"VLOOKUP(B18,ACCOUNT!$B$6:$D$70,2,0)","v":"VAT In"}]
[null,"1-2100",{"$f":"VLOOKUP(B19,ACCOUNT!$B$6:$D$70,2,0)","v":"Stok Investment"}]
[null,"1-3100",{"$f":"VLOOKUP(B20,ACCOUNT!$B$6:$D$70,2,0)","v":"Land"}]
[null,"1-3201",{"$f":"VLOOKUP(B21,ACCOUNT!$B$6:$D$70,2,0)","v":"Building at Cost"}]
[null,"1-3202",{"$f":"VLOOKUP(B22,ACCOUNT!$B$6:$D$70,2,0)","v":"Building Accum Dep."}]
[null,"1-3301",{"$f":"VLOOKUP(B23,ACCOUNT!$B$6:$D$70,2,0)","v":"Vehicle at Cost"}]
[null,"1-3302",{"$f":"VLOOKUP(B24,ACCOUNT!$B$6:$D$70,2,0)","v":"Vehicle Accum Dep."}]
[null,"1-3401",{"$f":"VLOOKUP(B25,ACCOUNT!$B$6:$D$70,2,0)","v":"Equipment at Cost"}]
[null,"1-3402",{"$f":"VLOOKUP(B26,ACCOUNT!$B$6:$D$70,2,0)","v":"Equipment Accum Dep."}]
[null,"2-1110",{"$f":"VLOOKUP(B27,ACCOUNT!$B$6:$D$70,2,0)","v":"Accounts Payable"}]
[null,"2-1120",{"$f":"VLOOKUP(B28,ACCOUNT!$B$6:$D$70,2,0)","v":"Accrued Expense"}]
[null,"2-1130",{"$f":"VLOOKUP(B29,ACCOUNT!$B$6:$D$70,2,0)","v":"Dividend Payable"}]
[null,"2-1140",{"$f":"VLOOKUP(B30,ACCOUNT!$B$6:$D$70,2,0)","v":"Income Tax Payable"}]
[null,"2-1150",{"$f":"VLOOKUP(B31,ACCOUNT!$B$6:$D$70,2,0)","v":"VAT Out"}]
[null,"2-2100",{"$f":"VLOOKUP(B32,ACCOUNT!$B$6:$D$70,2,0)","v":"BCA Bank Loan"}]
[null,"3-1100",{"$f":"VLOOKUP(B33,ACCOUNT!$B$6:$D$70,2,0)","v":"Common Stock"}]
[null,"3-1200",{"$f":"VLOOKUP(B34,ACCOUNT!$B$6:$D$70,2,0)","v":"Retained Earnings"}]
[null,"3-1300",{"$f":"VLOOKUP(B35,ACCOUNT!$B$6:$D$70,2,0)","v":"Dividend"}]
[null,"3-1400",{"$f":"VLOOKUP(B36,ACCOUNT!$B$6:$D$70,2,0)","v":"Income Summary"}]
[null,"4-1100",{"$f":"VLOOKUP(B37,ACCOUNT!$B$6:$D$70,2,0)","v":"Sales of Merchandise"}]
[null,"4-1200",{"$f":"VLOOKUP(B38,ACCOUNT!$B$6:$D$70,2,0)","v":"Sales Discount"}]
[null,"4-1300",{"$f":"VLOOKUP(B39,ACCOUNT!$B$6:$D$70,2,0)","v":"Sales Return"}]
[null,"4-1400",{"$f":"VLOOKUP(B40,ACCOUNT!$B$6:$D$70,2,0)","v":"Freight Collected"}]
[null,"4-1500",{"$f":"VLOOKUP(B41,ACCOUNT!$B$6:$D$70,2,0)","v":"Late Fees Collected"}]
[null,"5-1100",{"$f":"VLOOKUP(B42,ACCOUNT!$B$6:$D$70,2,0)","v":"Cost of Goods Sold"}]
[null,"5-1200",{"$f":"VLOOKUP(B43,ACCOUNT!$B$6:$D$70,2,0)","v":"Purchase Discount"}]
[null,"5-1300",{"$f":"VLOOKUP(B44,ACCOUNT!$B$6:$D$70,2,0)","v":"Freight Paid"}]
[null,"6-1100",{"$f":"VLOOKUP(B45,ACCOUNT!$B$6:$D$70,2,0)","v":"Advertising Expense"}]
[null,"6-1200",{"$f":"VLOOKUP(B46,ACCOUNT!$B$6:$D$70,2,0)","v":"Water, Telephone & Electricity Exp."}]
[null,"6-1300",{"$f":"VLOOKUP(B47,ACCOUNT!$B$6:$D$70,2,0)","v":"Rent Expense"}]
[null,"6-1400",{"$f":"VLOOKUP(B48,ACCOUNT!$B$6:$D$70,2,0)","v":"Supplies Expense"}]
[null,"6-1500",{"$f":"VLOOKUP(B49,ACCOUNT!$B$6:$D$70,2,0)","v":"Maintenance & Repair Expense"}]
[null,"6-1600",{"$f":"VLOOKUP(B50,ACCOUNT!$B$6:$D$70,2,0)","v":"Bad Debt Expense"}]
[null,"6-1700",{"$f":"VLOOKUP(B51,ACCOUNT!$B$6:$D$70,2,0)","v":"Depreciation Expense"}]
[null,"6-1800",{"$f":"VLOOKUP(B52,ACCOUNT!$B$6:$D$70,2,0)","v":"Insurance Expense"}]
[null,"6-1900",{"$f":"VLOOKUP(B53,ACCOUNT!$B$6:$D$70,2,0)","v":"Late Fess Expense"}]
[null,"6-2000",{"$f":"VLOOKUP(B54,ACCOUNT!$B$6:$D$70,2,0)","v":"Wages & Salaries Expense"}]
[null,"6-2100",{"$f":"VLOOKUP(B55,ACCOUNT!$B$6:$D$70,2,0)","v":"Payment Fee"}]
[null,"8-1000",{"$f":"VLOOKUP(B56,ACCOUNT!$B$6:$D$70,2,0)","v":"Interest Revenue"}]
[null,"8-2000",{"$f":"VLOOKUP(B57,ACCOUNT!$B$6:$D$70,2,0)","v":"Dividend Revenue"}]
[null,"8-3000",{"$f":"VLOOKUP(B58,ACCOUNT!$B$6:$D$70,2,0)","v":"Gain On Sales of Fixed Asset"}]
[null,"9-1100",{"$f":"VLOOKUP(B59,ACCOUNT!$B$6:$D$70,2,0)","v":"Interest Expense"}]
[null,"9-1200",{"$f":"VLOOKUP(B60,ACCOUNT!$B$6:$D$70,2,0)","v":"Bank Service Charge"}]
[null,"9-1300",{"$f":"VLOOKUP(B61,ACCOUNT!$B$6:$D$70,2,0)","v":"Income Tax Expense"}]
[null,"9-1400",{"$f":"VLOOKUP(B62,ACCOUNT!$B$6:$D$70,2,0)","v":"Loss On Sales of Fixed Asset"}]
[null,"TOTAL",null,{"$f":"SUM(D8:D62)","v":0},{"$f":"SUM(E8:E62)","v":0}]
[]
[null,"PERINTAH :"]
[null,"ISIKAN SALDO AWAL MASING - MASING AKUN SESUAI KETERANGAN SOAL!"]

{"sheet":"2.SJ","index":3,"n_rows":19,"n_cols":5,"rows_kept":19,"merged":[[1,1,1,4],[2,1,2,4],[3,1,3,4],[4,1,4,4],[5,1,5,4],[6,1,6,4],[7,1,7,2],[7,3,7,4]]}
[]
[null,{"$f":"ACCOUNT!B2","v":"PT YESCOM PRATAMA"}]
[null,"RECAPITULATION OF SALES JOURNAL"]
[null,"Month : December 2020"]
[null,"(in rupiahs)"]
[]
[null,"RECAPITULATION"]
[null,"DEBIT",null,"CREDIT"]
[null,"Account. No.","Amount","Account. No.","Amount"]
[]
[]
[]
[]
[]
[null,"TOTAL",{"$f":"SUM(C10:C14)","v":0},"TOTAL",{"$f":"SUM(E10:E14)","v":0}]
[]
[null,"PERINTAH :",null,null,{"$f":"E15-C15","v":0}]
[null,"1. ISIKAN NOMOR AKUN PADA KOLOM \"ACCOUNT. No.\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]
[null,"2. ISIKAN SALDO AKUN PADA KOLOM \" Amount\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]

{"sheet":"3.CRJ","index":4,"n_rows":19,"n_cols":5,"rows_kept":19,"merged":[[0,1,0,4],[1,1,1,4],[2,1,2,4],[3,1,3,4],[4,1,4,4],[6,1,6,4],[7,1,7,2],[7,3,7,4]]}
[]
[null,{"$f":"'2.SJ'!B2:E2","v":"PT YESCOM PRATAMA"}]
[null,"RECAPITULATION OF CASH RECEIPT JOURNAL"]
[null,"Month : December 2020"]
[null,"(in rupiahs)"]
[]
[null,"RECAPITULATION"]
[null,"DEBIT",null,"CREDIT"]
[null,"Acc. No.","Amount","Acc. No.","Amount"]
[]
[]
[]
[]
[]
[null,"TOTAL",{"$f":"SUM(C10:C14)","v":0},"TOTAL",{"$f":"SUM(E10:E14)","v":0}]
[]
[null,"PERINTAH :",null,null,{"$f":"E15-C15","v":0}]
[null,"1. ISIKAN NOMOR AKUN PADA KOLOM \"ACCOUNT. No.\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]
[null,"2. ISIKAN SALDO AKUN PADA KOLOM \" Amount\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]

{"sheet":"4.PJ","index":5,"n_rows":19,"n_cols":5,"rows_kept":19,"merged":[[0,1,0,4],[1,1,1,4],[2,1,2,4],[3,1,3,4],[4,1,4,4],[7,1,7,4],[8,1,8,2],[8,3,8,4]]}
[]
[null,{"$f":"'3.CRJ'!B2:E2","v":"PT YESCOM PRATAMA"}]
[null,"RECAPITULATION OF PURCHASE JOURNAL"]
[null,"Month : December 2020"]
[null,"(in rupiahs)"]
[]
[]
[null,"RECAPITULATION"]
[null,"DEBIT",null,"CREDIT"]
[null,"Acc. No.","Amount","Acc. No.","Amount"]
[]
[]
[]
[]
[null,"TOTAL",{"$f":"SUM(C11:C14)","v":0},"TOTAL",{"$f":"SUM(E11:E14)","v":0}]
[]
[null,"PERINTAH :",null,null,{"$f":"E15-C15","v":0}]
[null,"1. ISIKAN NOMOR AKUN PADA KOLOM \"ACCOUNT. No.\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]
[null,"2. ISIKAN SALDO AKUN PADA KOLOM \" Amount\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]

{"sheet":"5.CPJ","index":6,"n_rows":24,"n_cols":5,"rows_kept":24,"merged":[[0,1,0,4],[1,1,1,4],[2,1,2,4],[3,1,3,4],[4,1,4,4],[6,1,6,4],[7,1,7,2],[7,3,7,4]]}
[]
[null,{"$f":"'4.PJ'!B2:E2","v":"PT YESCOM PRATAMA"}]
[null,"RECAPITULATION OF CASH PAYMENT JOURNAL"]
[null,"Month : December 2020"]
[null,"(in rupiahs)"]
[]
[null,"RECAPITULATION"]
[null,"DEBIT",null,"CREDIT"]
[null,"Acc. No.","Amount","Acc. No.","Amount"]
{"$rows_empty":10}
[null,"TOTAL",{"$f":"SUM(C10:C18)","v":0},"TOTAL",{"$f":"SUM(E10:E19)","v":0}]
[]
[null,"PERINTAH :"]
[null,"1. ISIKAN NOMOR AKUN PADA KOLOM \"ACCOUNT. No.\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]
[null,"2. ISIKAN SALDO AKUN PADA KOLOM \" Amount\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]

{"sheet":"6.GJ","index":7,"n_rows":16,"n_cols":5,"rows_kept":16,"merged":[[0,1,0,4],[1,1,1,4],[2,1,2,4],[3,1,3,4],[4,1,4,4],[6,1,6,4]]}
[]
[null,{"$f":"'5.CPJ'!B2:E2","v":"PT YESCOM PRATAMA"}]
[null,"RECAPITULATION OF GENERAL JOURNAL"]
[null,"Month : December 2020"]
[null,"(in rupiahs)"]
[]
[null,"RECAPITULATION"]
[null,"ACC. NO","DEBIT","ACC. NO","CREDIT"]
[]
[]
[]
[null,"TOTAL",{"$f":"SUM(C9:C10)","v":0},"TOTAL",{"$f":"SUM(E9:E10)","v":0}]
[]
[null,"PERINTAH :",null,null,{"$f":"C12-E12","v":0}]
[null,"1. ISIKAN NOMOR AKUN PADA KOLOM \"ACCOUNT. No.\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]
[null,"2. ISIKAN SALDO AKUN PADA KOLOM \" Amount\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]

{"sheet":"7.PCJ","index":8,"n_rows":17,"n_cols":5,"rows_kept":17,"hidden":true,"merged":[[0,1,0,4],[1,1,1,4],[2,1,2,4],[3,1,3,4],[4,1,4,4],[6,1,6,4]]}
[]
[null,{"$f":"'5.CPJ'!B2:E2","v":"PT YESCOM PRATAMA"}]
[null,"PETTY CASH BOOK"]
[null,"Month : December 2020"]
[null,"(in rupiahs)"]
[]
[null,"RECAPITULATION"]
[null,"ACC. NO","DEBIT","ACC. NO","CREDIT"]
[]
[]
[]
[]
[null,"TOTAL",{"$f":"SUM(C9:C11)","v":0},"TOTAL",{"$f":"SUM(E9:E11)","v":0}]
[]
[null,"PERINTAH :",null,null,{"$f":"C13-E13","v":0}]
[null,"1. ISIKAN NOMOR AKUN PADA KOLOM \"ACCOUNT. No.\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]
[null,"2. ISIKAN SALDO AKUN PADA KOLOM \" Amount\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]

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[]
[null,{"$f":"'6.GJ'!B2:E2","v":"PT YESCOM PRATAMA"}]
[null,"GENERAL LEDGER"]
[null,{"$f":"'6.GJ'!B4:E4","v":"Month : December 2020"}]
[null,"(in rupiahs)"]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I7,ACCOUNT!$B$7:$C$69,2)","v":"Cash In Bank"},{"$f":"IF(H10=0,\"K\",IF(I10=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B8","v":"1-1110"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I7,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I7,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I7,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I7,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E7=\"D\",(H10+F11-G11),0)","v":0},{"$f":"IF(E7=\"K\",(I10+G11-F11),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I7,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I7,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E7=\"D\",(H11+F12-G12),0)","v":0},{"$f":"IF(E7=\"K\",(I11+G12-F12),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I7,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I7,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E7=\"D\",(H12+F13-G13),0)","v":0},{"$f":"IF(E7=\"K\",(I12+G13-F13),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I7,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I7,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E7=\"D\",(H13+F14-G14),0)","v":0},{"$f":"IF(E7=\"K\",(I13+G14-F14),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I7,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I7,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E7=\"D\",(H14+F15-G15),0)","v":0},{"$f":"IF(E7=\"K\",(I14+G15-F15),0)","v":0}]
[null,{"$f":"I7","v":"1-1110"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I7,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I7,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E7=\"D\",(H15+F16-G16),0)","v":0},{"$f":"IF(E7=\"K\",(I15+G16-F16),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I18,ACCOUNT!$B$7:$C$69,2)","v":"Petty Cash"},{"$f":"IF(H21=0,\"K\",IF(I21=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B9","v":"1-1120"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I18,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I18,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I18,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I18,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E18=\"D\",(H21+F22-G22),0)","v":0},{"$f":"IF(E18=\"K\",(I21+G22-F22),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I18,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I18,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E18=\"D\",(H22+F23-G23),0)","v":0},{"$f":"IF(E18=\"K\",(I22+G23-F23),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I18,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I18,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E18=\"D\",(H23+F24-G24),0)","v":0},{"$f":"IF(E18=\"K\",(I23+G24-F24),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I18,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I18,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E18=\"D\",(H24+F25-G25),0)","v":0},{"$f":"IF(E18=\"K\",(I24+G25-F25),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I18,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I18,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E18=\"D\",(H25+F26-G26),0)","v":0},{"$f":"IF(E18=\"K\",(I25+G26-F26),0)","v":0}]
[null,{"$f":"I18","v":"1-1120"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I18,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I18,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E18=\"D\",(H26+F27-G27),0)","v":0},{"$f":"IF(E18=\"K\",(I26+G27-F27),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I29,ACCOUNT!$B$7:$C$69,2)","v":"ShopeePay Cash"},{"$f":"IF(H32=0,\"K\",IF(I32=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B10","v":"1-1130"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I29,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I29,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I29,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I29,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E29=\"D\",(H32+F33-G33),0)","v":0},{"$f":"IF(E29=\"K\",(I32+G33-F33),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I29,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I29,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E29=\"D\",(H33+F34-G34),0)","v":0},{"$f":"IF(E29=\"K\",(I33+G34-F34),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I29,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I29,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E29=\"D\",(H34+F35-G35),0)","v":0},{"$f":"IF(E29=\"K\",(I34+G35-F35),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I29,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I29,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E29=\"D\",(H35+F36-G36),0)","v":0},{"$f":"IF(E29=\"K\",(I35+G36-F36),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I29,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I29,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E29=\"D\",(H36+F37-G37),0)","v":0},{"$f":"IF(E29=\"K\",(I36+G37-F37),0)","v":0}]
[null,{"$f":"I29","v":"1-1130"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I29,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I29,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E29=\"D\",(H37+F38-G38),0)","v":0},{"$f":"IF(E29=\"K\",(I37+G38-F38),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I40,ACCOUNT!$B$7:$C$69,2)","v":"Cash In Dana App."},{"$f":"IF(H43=0,\"K\",IF(I43=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B11","v":"1-1140"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I40,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I40,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I40,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I40,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E40=\"D\",(H43+F44-G44),0)","v":0},{"$f":"IF(E40=\"K\",(I43+G44-F44),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I40,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I40,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E40=\"D\",(H44+F45-G45),0)","v":0},{"$f":"IF(E40=\"K\",(I44+G45-F45),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I40,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I40,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E40=\"D\",(H45+F46-G46),0)","v":0},{"$f":"IF(E40=\"K\",(I45+G46-F46),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I40,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I40,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E40=\"D\",(H46+F47-G47),0)","v":0},{"$f":"IF(E40=\"K\",(I46+G47-F47),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I40,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I40,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E40=\"D\",(H47+F48-G48),0)","v":0},{"$f":"IF(E40=\"K\",(I47+G48-F48),0)","v":0}]
[null,{"$f":"I40","v":"1-1140"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I40,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I40,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E40=\"D\",(H48+F49-G49),0)","v":0},{"$f":"IF(E40=\"K\",(I48+G49-F49),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I51,ACCOUNT!$B$7:$C$69,2)","v":"Account Receivable"},{"$f":"IF(H54=0,\"K\",IF(I54=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B12","v":"1-1210"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I51,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I51,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I51,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I51,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E51=\"D\",(H54+F55-G55),0)","v":0},{"$f":"IF(E51=\"K\",(I54+G55-F55),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I51,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I51,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E51=\"D\",(H55+F56-G56),0)","v":0},{"$f":"IF(E51=\"K\",(I55+G56-F56),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I51,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I51,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E51=\"D\",(H56+F57-G57),0)","v":0},{"$f":"IF(E51=\"K\",(I56+G57-F57),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I51,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I51,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E51=\"D\",(H57+F58-G58),0)","v":0},{"$f":"IF(E51=\"K\",(I57+G58-F58),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I51,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I51,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E51=\"D\",(H58+F59-G59),0)","v":0},{"$f":"IF(E51=\"K\",(I58+G59-F59),0)","v":0}]
[null,{"$f":"I51","v":"1-1210"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I51,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I51,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E51=\"D\",(H59+F60-G60),0)","v":0},{"$f":"IF(E51=\"K\",(I59+G60-F60),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I62,ACCOUNT!$B$7:$C$69,2)","v":"Allowance for Doubtful Debt"},{"$f":"IF(H65=0,\"K\",IF(I65=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B13","v":"1-1220"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I62,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I62,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I62,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I62,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E62=\"D\",(H65+F66-G66),0)","v":0},{"$f":"IF(E62=\"K\",(I65+G66-F66),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I62,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I62,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E62=\"D\",(H66+F67-G67),0)","v":0},{"$f":"IF(E62=\"K\",(I66+G67-F67),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I62,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I62,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E62=\"D\",(H67+F68-G68),0)","v":0},{"$f":"IF(E62=\"K\",(I67+G68-F68),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I62,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I62,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E62=\"D\",(H68+F69-G69),0)","v":0},{"$f":"IF(E62=\"K\",(I68+G69-F69),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I62,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I62,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E62=\"D\",(H69+F70-G70),0)","v":0},{"$f":"IF(E62=\"K\",(I69+G70-F70),0)","v":0}]
[null,{"$f":"I62","v":"1-1220"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I62,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I62,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E62=\"D\",(H70+F71-G71),0)","v":0},{"$f":"IF(E62=\"K\",(I70+G71-F71),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I73,ACCOUNT!$B$7:$C$69,2)","v":"Merchandise Inventory"},{"$f":"IF(H76=0,\"K\",IF(I76=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B14","v":"1-1310"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I73,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I73,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E73=\"D\",(H76+F77-G77),0)","v":0},{"$f":"IF(E73=\"K\",(I76+G77-F77),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I73,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I73,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E73=\"D\",(H77+F78-G78),0)","v":0},{"$f":"IF(E73=\"K\",(I77+G78-F78),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I73,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I73,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E73=\"D\",(H78+F79-G79),0)","v":0},{"$f":"IF(E73=\"K\",(I78+G79-F79),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I73,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I73,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E73=\"D\",(H79+F80-G80),0)","v":0},{"$f":"IF(E73=\"K\",(I79+G80-F80),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I73,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I73,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E73=\"D\",(H80+F81-G81),0)","v":0},{"$f":"IF(E73=\"K\",(I80+G81-F81),0)","v":0}]
[null,{"$f":"I73","v":"1-1310"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I73,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I73,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E73=\"D\",(H81+F82-G82),0)","v":0},{"$f":"IF(E73=\"K\",(I81+G82-F82),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I84,ACCOUNT!$B$7:$C$69,2)","v":"Supplies"},{"$f":"IF(H87=0,\"K\",IF(I87=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B15","v":"1-1320"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I84,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I84,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E84=\"D\",(H87+F88-G88),0)","v":0},{"$f":"IF(E84=\"K\",(I87+G88-F88),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I84,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I84,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E84=\"D\",(H88+F89-G89),0)","v":0},{"$f":"IF(E84=\"K\",(I88+G89-F89),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I84,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I84,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E84=\"D\",(H89+F90-G90),0)","v":0},{"$f":"IF(E84=\"K\",(I89+G90-F90),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I84,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I84,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E84=\"D\",(H90+F91-G91),0)","v":0},{"$f":"IF(E84=\"K\",(I90+G91-F91),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I84,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I84,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E84=\"D\",(H91+F92-G92),0)","v":0},{"$f":"IF(E84=\"K\",(I91+G92-F92),0)","v":0}]
[null,{"$f":"I84","v":"1-1320"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I84,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I84,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E84=\"D\",(H92+F93-G93),0)","v":0},{"$f":"IF(E84=\"K\",(I92+G93-F93),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I95,ACCOUNT!$B$7:$C$69,2)","v":"Prepaid Rent"},{"$f":"IF(H98=0,\"K\",IF(I98=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B16","v":"1-1410"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I95,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I95,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E95=\"D\",(H98+F99-G99),0)","v":0},{"$f":"IF(E95=\"K\",(I98+G99-F99),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I95,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I95,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E95=\"D\",(H99+F100-G100),0)","v":0},{"$f":"IF(E95=\"K\",(I99+G100-F100),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I95,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I95,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E95=\"D\",(H100+F101-G101),0)","v":0},{"$f":"IF(E95=\"K\",(I100+G101-F101),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I95,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I95,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E95=\"D\",(H101+F102-G102),0)","v":0},{"$f":"IF(E95=\"K\",(I101+G102-F102),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I95,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I95,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E95=\"D\",(H102+F103-G103),0)","v":0},{"$f":"IF(E95=\"K\",(I102+G103-F103),0)","v":0}]
[null,{"$f":"I95","v":"1-1410"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I95,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I95,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E95=\"D\",(H103+F104-G104),0)","v":0},{"$f":"IF(E95=\"K\",(I103+G104-F104),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I106,ACCOUNT!$B$7:$C$69,2)","v":"Prepaid Insurance"},{"$f":"IF(H109=0,\"K\",IF(I109=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B17","v":"1-1420"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I106,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I106,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I106,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I106,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E106=\"D\",(H109+F110-G110),0)","v":0},{"$f":"IF(E106=\"K\",(I109+G110-F110),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I106,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I106,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E106=\"D\",(H110+F111-G111),0)","v":0},{"$f":"IF(E106=\"K\",(I110+G111-F111),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I106,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I106,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E106=\"D\",(H111+F112-G112),0)","v":0},{"$f":"IF(E106=\"K\",(I111+G112-F112),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I106,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I106,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E106=\"D\",(H112+F113-G113),0)","v":0},{"$f":"IF(E106=\"K\",(I112+G113-F113),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I106,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I106,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E106=\"D\",(H113+F114-G114),0)","v":0},{"$f":"IF(E106=\"K\",(I113+G114-F114),0)","v":0}]
[null,{"$f":"I106","v":"1-1420"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I106,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I106,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E106=\"D\",(H114+F115-G115),0)","v":0},{"$f":"IF(E106=\"K\",(I114+G115-F115),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I117,ACCOUNT!$B$7:$C$69,2)","v":"VAT In"},{"$f":"IF(H120=0,\"K\",IF(I120=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B18","v":"1-1510"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I117,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I117,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I117,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I117,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E117=\"D\",(H120+F121-G121),0)","v":0},{"$f":"IF(E117=\"K\",(I120+G121-F121),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I117,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I117,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E117=\"D\",(H121+F122-G122),0)","v":0},{"$f":"IF(E117=\"K\",(I121+G122-F122),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I117,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I117,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E117=\"D\",(H122+F123-G123),0)","v":0},{"$f":"IF(E117=\"K\",(I122+G123-F123),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I117,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I117,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E117=\"D\",(H123+F124-G124),0)","v":0},{"$f":"IF(E117=\"K\",(I123+G124-F124),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I117,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I117,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E117=\"D\",(H124+F125-G125),0)","v":0},{"$f":"IF(E117=\"K\",(I124+G125-F125),0)","v":0}]
[null,{"$f":"I117","v":"1-1510"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I117,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I117,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E117=\"D\",(H125+F126-G126),0)","v":0},{"$f":"IF(E117=\"K\",(I125+G126-F126),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I128,ACCOUNT!$B$7:$C$69,2)","v":"Stok Investment"},{"$f":"IF(H131=0,\"K\",IF(I131=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B19","v":"1-2100"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I128,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I128,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I128,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I128,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E128=\"D\",(H131+F132-G132),0)","v":0},{"$f":"IF(E128=\"K\",(I131+G132-F132),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I128,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I128,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E128=\"D\",(H132+F133-G133),0)","v":0},{"$f":"IF(E128=\"K\",(I132+G133-F133),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I128,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I128,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E128=\"D\",(H133+F134-G134),0)","v":0},{"$f":"IF(E128=\"K\",(I133+G134-F134),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I128,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I128,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E128=\"D\",(H134+F135-G135),0)","v":0},{"$f":"IF(E128=\"K\",(I134+G135-F135),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I128,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I128,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E128=\"D\",(H135+F136-G136),0)","v":0},{"$f":"IF(E128=\"K\",(I135+G136-F136),0)","v":0}]
[null,{"$f":"I128","v":"1-2100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I128,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I128,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E128=\"D\",(H136+F137-G137),0)","v":0},{"$f":"IF(E128=\"K\",(I136+G137-F137),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I139,ACCOUNT!$B$7:$C$69,2)","v":"Land"},{"$f":"IF(H142=0,\"K\",IF(I142=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B20","v":"1-3100"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I139,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I139,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I139,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I139,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E139=\"D\",(H142+F143-G143),0)","v":0},{"$f":"IF(E139=\"K\",(I142+G143-F143),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I139,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I139,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E139=\"D\",(H143+F144-G144),0)","v":0},{"$f":"IF(E139=\"K\",(I143+G144-F144),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I139,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I139,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E139=\"D\",(H144+F145-G145),0)","v":0},{"$f":"IF(E139=\"K\",(I144+G145-F145),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I139,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I139,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E139=\"D\",(H145+F146-G146),0)","v":0},{"$f":"IF(E139=\"K\",(I145+G146-F146),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I139,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I139,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E139=\"D\",(H146+F147-G147),0)","v":0},{"$f":"IF(E139=\"K\",(I146+G147-F147),0)","v":0}]
[null,{"$f":"I139","v":"1-3100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I139,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I139,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E139=\"D\",(H147+F148-G148),0)","v":0},{"$f":"IF(E139=\"K\",(I147+G148-F148),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I150,ACCOUNT!$B$7:$C$69,2)","v":"Building at Cost"},{"$f":"IF(H153=0,\"K\",IF(I153=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B21","v":"1-3201"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I150,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I150,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I150,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I150,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E150=\"D\",(H153+F154-G154),0)","v":0},{"$f":"IF(E150=\"K\",(I153+G154-F154),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I150,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I150,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E150=\"D\",(H154+F155-G155),0)","v":0},{"$f":"IF(E150=\"K\",(I154+G155-F155),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I150,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I150,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E150=\"D\",(H155+F156-G156),0)","v":0},{"$f":"IF(E150=\"K\",(I155+G156-F156),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I150,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I150,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E150=\"D\",(H156+F157-G157),0)","v":0},{"$f":"IF(E150=\"K\",(I156+G157-F157),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I150,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I150,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E150=\"D\",(H157+F158-G158),0)","v":0},{"$f":"IF(E150=\"K\",(I157+G158-F158),0)","v":0}]
[null,{"$f":"I150","v":"1-3201"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I150,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I150,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E150=\"D\",(H158+F159-G159),0)","v":0},{"$f":"IF(E150=\"K\",(I158+G159-F159),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I161,ACCOUNT!$B$7:$C$69,2)","v":"Building Accum Dep."},{"$f":"IF(H164=0,\"K\",IF(I164=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B22","v":"1-3202"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I161,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I161,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I161,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I161,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E161=\"D\",(H164+F165-G165),0)","v":0},{"$f":"IF(E161=\"K\",(I164+G165-F165),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I161,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I161,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E161=\"D\",(H165+F166-G166),0)","v":0},{"$f":"IF(E161=\"K\",(I165+G166-F166),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I161,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I161,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E161=\"D\",(H166+F167-G167),0)","v":0},{"$f":"IF(E161=\"K\",(I166+G167-F167),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I161,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I161,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E161=\"D\",(H167+F168-G168),0)","v":0},{"$f":"IF(E161=\"K\",(I167+G168-F168),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I161,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I161,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E161=\"D\",(H168+F169-G169),0)","v":0},{"$f":"IF(E161=\"K\",(I168+G169-F169),0)","v":0}]
[null,{"$f":"I161","v":"1-3202"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I161,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I161,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E161=\"D\",(H169+F170-G170),0)","v":0},{"$f":"IF(E161=\"K\",(I169+G170-F170),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I172,ACCOUNT!$B$7:$C$69,2)","v":"Vehicle at Cost"},{"$f":"IF(H175=0,\"K\",IF(I175=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B23","v":"1-3301"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I172,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I172,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I172,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I172,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E172=\"D\",(H175+F176-G176),0)","v":0},{"$f":"IF(E172=\"K\",(I175+G176-F176),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I172,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I172,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E172=\"D\",(H176+F177-G177),0)","v":0},{"$f":"IF(E172=\"K\",(I176+G177-F177),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I172,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I172,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E172=\"D\",(H177+F178-G178),0)","v":0},{"$f":"IF(E172=\"K\",(I177+G178-F178),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I172,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I172,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E172=\"D\",(H178+F179-G179),0)","v":0},{"$f":"IF(E172=\"K\",(I178+G179-F179),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I172,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I172,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E172=\"D\",(H179+F180-G180),0)","v":0},{"$f":"IF(E172=\"K\",(I179+G180-F180),0)","v":0}]
[null,{"$f":"I172","v":"1-3301"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I172,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I172,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E172=\"D\",(H180+F181-G181),0)","v":0},{"$f":"IF(E172=\"K\",(I180+G181-F181),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I183,ACCOUNT!$B$7:$C$69,2)","v":"Vehicle Accum Dep."},{"$f":"IF(H186=0,\"K\",IF(I186=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B24","v":"1-3302"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I183,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I183,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I183,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I183,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E183=\"D\",(H186+F187-G187),0)","v":0},{"$f":"IF(E183=\"K\",(I186+G187-F187),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I183,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I183,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E183=\"D\",(H187+F188-G188),0)","v":0},{"$f":"IF(E183=\"K\",(I187+G188-F188),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I183,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I183,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E183=\"D\",(H188+F189-G189),0)","v":0},{"$f":"IF(E183=\"K\",(I188+G189-F189),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I183,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I183,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E183=\"D\",(H189+F190-G190),0)","v":0},{"$f":"IF(E183=\"K\",(I189+G190-F190),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I183,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I183,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E183=\"D\",(H190+F191-G191),0)","v":0},{"$f":"IF(E183=\"K\",(I190+G191-F191),0)","v":0}]
[null,{"$f":"I183","v":"1-3302"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I183,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I183,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E183=\"D\",(H191+F192-G192),0)","v":0},{"$f":"IF(E183=\"K\",(I191+G192-F192),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I194,ACCOUNT!$B$7:$C$69,2)","v":"Equipment at Cost"},{"$f":"IF(H197=0,\"K\",IF(I197=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B25","v":"1-3401"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I194,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I194,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I194,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I194,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E194=\"D\",(H197+F198-G198),0)","v":0},{"$f":"IF(E194=\"K\",(I197+G198-F198),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I194,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I194,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E194=\"D\",(H198+F199-G199),0)","v":0},{"$f":"IF(E194=\"K\",(I198+G199-F199),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I194,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I194,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E194=\"D\",(H199+F200-G200),0)","v":0},{"$f":"IF(E194=\"K\",(I199+G200-F200),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I194,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I194,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E194=\"D\",(H200+F201-G201),0)","v":0},{"$f":"IF(E194=\"K\",(I200+G201-F201),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I194,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I194,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E194=\"D\",(H201+F202-G202),0)","v":0},{"$f":"IF(E194=\"K\",(I201+G202-F202),0)","v":0}]
[null,{"$f":"I194","v":"1-3401"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I194,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I194,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E194=\"D\",(H202+F203-G203),0)","v":0},{"$f":"IF(E194=\"K\",(I202+G203-F203),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I205,ACCOUNT!$B$7:$C$69,2)","v":"Equipment Accum Dep."},{"$f":"IF(H208=0,\"K\",IF(I208=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B26","v":"1-3402"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I205,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I205,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I205,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I205,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E205=\"D\",(H208+F209-G209),0)","v":0},{"$f":"IF(E205=\"K\",(I208+G209-F209),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I205,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I205,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E205=\"D\",(H209+F210-G210),0)","v":0},{"$f":"IF(E205=\"K\",(I209+G210-F210),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I205,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I205,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E205=\"D\",(H210+F211-G211),0)","v":0},{"$f":"IF(E205=\"K\",(I210+G211-F211),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I205,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I205,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E205=\"D\",(H211+F212-G212),0)","v":0},{"$f":"IF(E205=\"K\",(I211+G212-F212),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I205,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I205,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E205=\"D\",(H212+F213-G213),0)","v":0},{"$f":"IF(E205=\"K\",(I212+G213-F213),0)","v":0}]
[null,{"$f":"I205","v":"1-3402"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I205,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I205,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E205=\"D\",(H213+F214-G214),0)","v":0},{"$f":"IF(E205=\"K\",(I213+G214-F214),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I216,ACCOUNT!$B$7:$C$69,2)","v":"Accounts Payable"},{"$f":"IF(H219=0,\"K\",IF(I219=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B27","v":"2-1110"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I216,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I216,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I216,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I216,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E216=\"D\",(H219+F220-G220),0)","v":0},{"$f":"IF(E216=\"K\",(I219+G220-F220),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I216,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I216,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E216=\"D\",(H220+F221-G221),0)","v":0},{"$f":"IF(E216=\"K\",(I220+G221-F221),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I216,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I216,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E216=\"D\",(H221+F222-G222),0)","v":0},{"$f":"IF(E216=\"K\",(I221+G222-F222),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I216,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I216,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E216=\"D\",(H222+F223-G223),0)","v":0},{"$f":"IF(E216=\"K\",(I222+G223-F223),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I216,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I216,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E216=\"D\",(H223+F224-G224),0)","v":0},{"$f":"IF(E216=\"K\",(I223+G224-F224),0)","v":0}]
[null,{"$f":"I216","v":"2-1110"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I216,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I216,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E216=\"D\",(H224+F225-G225),0)","v":0},{"$f":"IF(E216=\"K\",(I224+G225-F225),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I227,ACCOUNT!$B$7:$C$69,2)","v":"Accrued Expense"},{"$f":"IF(H230=0,\"K\",IF(I230=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B28","v":"2-1120"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I227,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I227,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I227,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I227,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E227=\"D\",(H230+F231-G231),0)","v":0},{"$f":"IF(E227=\"K\",(I230+G231-F231),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I227,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I227,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E227=\"D\",(H231+F232-G232),0)","v":0},{"$f":"IF(E227=\"K\",(I231+G232-F232),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I227,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I227,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E227=\"D\",(H232+F233-G233),0)","v":0},{"$f":"IF(E227=\"K\",(I232+G233-F233),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I227,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I227,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E227=\"D\",(H233+F234-G234),0)","v":0},{"$f":"IF(E227=\"K\",(I233+G234-F234),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I227,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I227,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E227=\"D\",(H234+F235-G235),0)","v":0},{"$f":"IF(E227=\"K\",(I234+G235-F235),0)","v":0}]
[null,{"$f":"I227","v":"2-1120"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I227,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I227,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E227=\"D\",(H235+F236-G236),0)","v":0},{"$f":"IF(E227=\"K\",(I235+G236-F236),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I238,ACCOUNT!$B$7:$C$69,2)","v":"Dividend Payable"},{"$f":"IF(H241=0,\"K\",IF(I241=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B29","v":"2-1130"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I238,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I238,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I238,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I238,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E238=\"D\",(H241+F242-G242),0)","v":0},{"$f":"IF(E238=\"K\",(I241+G242-F242),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I238,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I238,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E238=\"D\",(H242+F243-G243),0)","v":0},{"$f":"IF(E238=\"K\",(I242+G243-F243),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I238,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I238,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E238=\"D\",(H243+F244-G244),0)","v":0},{"$f":"IF(E238=\"K\",(I243+G244-F244),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I238,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I238,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E238=\"D\",(H244+F245-G245),0)","v":0},{"$f":"IF(E238=\"K\",(I244+G245-F245),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I238,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I238,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E238=\"D\",(H245+F246-G246),0)","v":0},{"$f":"IF(E238=\"K\",(I245+G246-F246),0)","v":0}]
[null,{"$f":"I238","v":"2-1130"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I238,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I238,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E238=\"D\",(H246+F247-G247),0)","v":0},{"$f":"IF(E238=\"K\",(I246+G247-F247),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I249,ACCOUNT!$B$7:$C$69,2)","v":"Income Tax Payable"},{"$f":"IF(H252=0,\"K\",IF(I252=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B30","v":"2-1140"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I249,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I249,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I249,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I249,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E249=\"D\",(H252+F253-G253),0)","v":0},{"$f":"IF(E249=\"K\",(I252+G253-F253),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I249,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I249,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E249=\"D\",(H253+F254-G254),0)","v":0},{"$f":"IF(E249=\"K\",(I253+G254-F254),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I249,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I249,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E249=\"D\",(H254+F255-G255),0)","v":0},{"$f":"IF(E249=\"K\",(I254+G255-F255),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I249,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I249,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E249=\"D\",(H255+F256-G256),0)","v":0},{"$f":"IF(E249=\"K\",(I255+G256-F256),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I249,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I249,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E249=\"D\",(H256+F257-G257),0)","v":0},{"$f":"IF(E249=\"K\",(I256+G257-F257),0)","v":0}]
[null,{"$f":"I249","v":"2-1140"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I249,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I249,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E249=\"D\",(H257+F258-G258),0)","v":0},{"$f":"IF(E249=\"K\",(I257+G258-F258),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I260,ACCOUNT!$B$7:$C$69,2)","v":"VAT Out"},{"$f":"IF(I263=0,\"D\",IF(H263=0,\"K\",\" \"))","v":"D"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B31","v":"2-1150"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I260,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I260,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I260,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I260,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E260=\"D\",(H263+F264-G264),0)","v":0},{"$f":"IF(E260=\"K\",(I263+G264-F264),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I260,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I260,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E260=\"D\",(H264+F265-G265),0)","v":0},{"$f":"IF(E260=\"K\",(I264+G265-F265),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I260,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I260,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E260=\"D\",(H265+F266-G266),0)","v":0},{"$f":"IF(E260=\"K\",(I265+G266-F266),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I260,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I260,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E260=\"D\",(H266+F267-G267),0)","v":0},{"$f":"IF(E260=\"K\",(I266+G267-F267),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I260,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I260,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E260=\"D\",(H267+F268-G268),0)","v":0},{"$f":"IF(E260=\"K\",(I267+G268-F268),0)","v":0}]
[null,{"$f":"I260","v":"2-1150"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I260,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I260,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E260=\"D\",(H268+F269-G269),0)","v":0},{"$f":"IF(E260=\"K\",(I268+G269-F269),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I271,ACCOUNT!$B$7:$C$69,2)","v":"BCA Bank Loan"},{"$f":"IF(H274=0,\"K\",IF(I274=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B32","v":"2-2100"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I271,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I271,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E271=\"D\",(H274+F275-G275),0)","v":0},{"$f":"IF(E271=\"K\",(I274+G275-F275),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I271,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I271,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E271=\"D\",(H275+F276-G276),0)","v":0},{"$f":"IF(E271=\"K\",(I275+G276-F276),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I271,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I271,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E271=\"D\",(H276+F277-G277),0)","v":0},{"$f":"IF(E271=\"K\",(I276+G277-F277),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I271,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I271,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E271=\"D\",(H277+F278-G278),0)","v":0},{"$f":"IF(E271=\"K\",(I277+G278-F278),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I271,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I271,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E271=\"D\",(H278+F279-G279),0)","v":0},{"$f":"IF(E271=\"K\",(I278+G279-F279),0)","v":0}]
[null,{"$f":"I271","v":"2-2100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I271,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I271,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E271=\"D\",(H279+F280-G280),0)","v":0},{"$f":"IF(E271=\"K\",(I279+G280-F280),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I282,ACCOUNT!$B$7:$C$69,2)","v":"Common Stock"},{"$f":"IF(H285=0,\"K\",IF(I285=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B33","v":"3-1100"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I282,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I282,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E282=\"D\",(H285+F286-G286),0)","v":0},{"$f":"IF(E282=\"K\",(I285+G286-F286),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I282,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I282,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E282=\"D\",(H286+F287-G287),0)","v":0},{"$f":"IF(E282=\"K\",(I286+G287-F287),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I282,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I282,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E282=\"D\",(H287+F288-G288),0)","v":0},{"$f":"IF(E282=\"K\",(I287+G288-F288),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I282,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I282,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E282=\"D\",(H288+F289-G289),0)","v":0},{"$f":"IF(E282=\"K\",(I288+G289-F289),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I282,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I282,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E282=\"D\",(H289+F290-G290),0)","v":0},{"$f":"IF(E282=\"K\",(I289+G290-F290),0)","v":0}]
[null,{"$f":"I282","v":"3-1100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I282,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I282,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E282=\"D\",(H290+F291-G291),0)","v":0},{"$f":"IF(E282=\"K\",(I290+G291-F291),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I293,ACCOUNT!$B$7:$C$69,2)","v":"Retained Earnings"},{"$f":"IF(H296=0,\"K\",IF(I296=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B34","v":"3-1200"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I293,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I293,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E293=\"D\",(H296+F297-G297),0)","v":0},{"$f":"IF(E293=\"K\",(I296+G297-F297),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I293,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I293,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E293=\"D\",(H297+F298-G298),0)","v":0},{"$f":"IF(E293=\"K\",(I297+G298-F298),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I293,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I293,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E293=\"D\",(H298+F299-G299),0)","v":0},{"$f":"IF(E293=\"K\",(I298+G299-F299),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I293,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I293,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E293=\"D\",(H299+F300-G300),0)","v":0},{"$f":"IF(E293=\"K\",(I299+G300-F300),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I293,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I293,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E293=\"D\",(H300+F301-G301),0)","v":0},{"$f":"IF(E293=\"K\",(I300+G301-F301),0)","v":0}]
[null,{"$f":"I293","v":"3-1200"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I293,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I293,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E293=\"D\",(H301+F302-G302),0)","v":0},{"$f":"IF(E293=\"K\",(I301+G302-F302),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I304,ACCOUNT!$B$7:$C$69,2)","v":"Dividend"},{"$f":"IF(H307=0,\"K\",IF(I307=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B35","v":"3-1300"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I304,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I304,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E304=\"D\",(H307+F308-G308),0)","v":0},{"$f":"IF(E304=\"K\",(I307+G308-F308),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I304,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I304,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E304=\"D\",(H308+F309-G309),0)","v":0},{"$f":"IF(E304=\"K\",(I308+G309-F309),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I304,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I304,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E304=\"D\",(H309+F310-G310),0)","v":0},{"$f":"IF(E304=\"K\",(I309+G310-F310),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I304,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I304,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E304=\"D\",(H310+F311-G311),0)","v":0},{"$f":"IF(E304=\"K\",(I310+G311-F311),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I304,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I304,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E304=\"D\",(H311+F312-G312),0)","v":0},{"$f":"IF(E304=\"K\",(I311+G312-F312),0)","v":0}]
[null,{"$f":"I304","v":"3-1300"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I304,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I304,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E304=\"D\",(H312+F313-G313),0)","v":0},{"$f":"IF(E304=\"K\",(I312+G313-F313),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I315,ACCOUNT!$B$7:$C$69,2)","v":"Income Summary"},{"$f":"IF(H318=0,\"K\",IF(I318=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B36","v":"3-1400"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I315,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I315,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I315,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I315,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E315=\"D\",(H318+F319-G319),0)","v":0},{"$f":"IF(E315=\"K\",(I318+G319-F319),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I315,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I315,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E315=\"D\",(H319+F320-G320),0)","v":0},{"$f":"IF(E315=\"K\",(I319+G320-F320),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I315,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I315,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E315=\"D\",(H320+F321-G321),0)","v":0},{"$f":"IF(E315=\"K\",(I320+G321-F321),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I315,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I315,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E315=\"D\",(H321+F322-G322),0)","v":0},{"$f":"IF(E315=\"K\",(I321+G322-F322),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I315,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I315,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E315=\"D\",(H322+F323-G323),0)","v":0},{"$f":"IF(E315=\"K\",(I322+G323-F323),0)","v":0}]
[null,{"$f":"I315","v":"3-1400"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I315,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I315,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E315=\"D\",(H323+F324-G324),0)","v":0},{"$f":"IF(E315=\"K\",(I323+G324-F324),0)","v":0}]
[]
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[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I326,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I326,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E326=\"D\",(H329+F330-G330),0)","v":0},{"$f":"IF(E326=\"K\",(I329+G330-F330),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I326,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I326,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E326=\"D\",(H330+F331-G331),0)","v":0},{"$f":"IF(E326=\"K\",(I330+G331-F331),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I326,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I326,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E326=\"D\",(H331+F332-G332),0)","v":0},{"$f":"IF(E326=\"K\",(I331+G332-F332),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I326,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I326,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E326=\"D\",(H332+F333-G333),0)","v":0},{"$f":"IF(E326=\"K\",(I332+G333-F333),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I326,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I326,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E326=\"D\",(H333+F334-G334),0)","v":0},{"$f":"IF(E326=\"K\",(I333+G334-F334),0)","v":0}]
[null,{"$f":"I326","v":"4-1100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I326,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I326,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E326=\"D\",(H334+F335-G335),0)","v":0},{"$f":"IF(E326=\"K\",(I334+G335-F335),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I337,ACCOUNT!$B$7:$C$69,2)","v":"Sales Discount"},{"$f":"IF(H340=0,\"K\",IF(I340=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B38","v":"4-1200"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I337,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I337,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E337=\"D\",(H340+F341-G341),0)","v":0},{"$f":"IF(E337=\"K\",(I340+G341-F341),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I337,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I337,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E337=\"D\",(H341+F342-G342),0)","v":0},{"$f":"IF(E337=\"K\",(I341+G342-F342),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I337,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I337,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E337=\"D\",(H342+F343-G343),0)","v":0},{"$f":"IF(E337=\"K\",(I342+G343-F343),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I337,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I337,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E337=\"D\",(H343+F344-G344),0)","v":0},{"$f":"IF(E337=\"K\",(I343+G344-F344),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I337,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I337,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E337=\"D\",(H344+F345-G345),0)","v":0},{"$f":"IF(E337=\"K\",(I344+G345-F345),0)","v":0}]
[null,{"$f":"I337","v":"4-1200"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I337,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I337,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E337=\"D\",(H345+F346-G346),0)","v":0},{"$f":"IF(E337=\"K\",(I345+G346-F346),0)","v":0}]
[]
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[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I348,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I348,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E348=\"D\",(H351+F352-G352),0)","v":0},{"$f":"IF(E348=\"K\",(I351+G352-F352),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I348,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I348,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E348=\"D\",(H352+F353-G353),0)","v":0},{"$f":"IF(E348=\"K\",(I352+G353-F353),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I348,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I348,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E348=\"D\",(H353+F354-G354),0)","v":0},{"$f":"IF(E348=\"K\",(I353+G354-F354),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I348,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I348,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E348=\"D\",(H354+F355-G355),0)","v":0},{"$f":"IF(E348=\"K\",(I354+G355-F355),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I348,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I348,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E348=\"D\",(H355+F356-G356),0)","v":0},{"$f":"IF(E348=\"K\",(I355+G356-F356),0)","v":0}]
[null,{"$f":"I348","v":"4-1300"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I348,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I348,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E348=\"D\",(H356+F357-G357),0)","v":0},{"$f":"IF(E348=\"K\",(I356+G357-F357),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I359,ACCOUNT!$B$7:$C$69,2)","v":"Freight Collected"},"K",null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B40","v":"4-1400"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I359,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I359,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E359=\"D\",(H362+F363-G363),0)","v":0},{"$f":"IF(E359=\"K\",(I362+G363-F363),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I359,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I359,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E359=\"D\",(H363+F364-G364),0)","v":0},{"$f":"IF(E359=\"K\",(I363+G364-F364),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I359,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I359,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E359=\"D\",(H364+F365-G365),0)","v":0},{"$f":"IF(E359=\"K\",(I364+G365-F365),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I359,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I359,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E359=\"D\",(H365+F366-G366),0)","v":0},{"$f":"IF(E359=\"K\",(I365+G366-F366),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I359,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I359,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E359=\"D\",(H366+F367-G367),0)","v":0},{"$f":"IF(E359=\"K\",(I366+G367-F367),0)","v":0}]
[null,{"$f":"I359","v":"4-1400"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I359,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I359,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E359=\"D\",(H367+F368-G368),0)","v":0},{"$f":"IF(E359=\"K\",(I367+G368-F368),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I370,ACCOUNT!$B$7:$C$69,2)","v":"Late Fees Collected"},{"$f":"IF(H373=0,\"K\",IF(I373=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B41","v":"4-1500"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I370,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I370,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E370=\"D\",(H373+F374-G374),0)","v":0},{"$f":"IF(E370=\"K\",(I373+G374-F374),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I370,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I370,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E370=\"D\",(H374+F375-G375),0)","v":0},{"$f":"IF(E370=\"K\",(I374+G375-F375),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I370,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I370,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E370=\"D\",(H375+F376-G376),0)","v":0},{"$f":"IF(E370=\"K\",(I375+G376-F376),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I370,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I370,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E370=\"D\",(H376+F377-G377),0)","v":0},{"$f":"IF(E370=\"K\",(I376+G377-F377),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I370,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I370,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E370=\"D\",(H377+F378-G378),0)","v":0},{"$f":"IF(E370=\"K\",(I377+G378-F378),0)","v":0}]
[null,{"$f":"I370","v":"4-1500"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I370,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I370,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E370=\"D\",(H378+F379-G379),0)","v":0},{"$f":"IF(E370=\"K\",(I378+G379-F379),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I381,ACCOUNT!$B$7:$C$69,2)","v":"Cost of Goods Sold"},{"$f":"IF(H384=0,\"K\",IF(I384=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B42","v":"5-1100"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I381,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I381,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E381=\"D\",(H384+F385-G385),0)","v":0},{"$f":"IF(E381=\"K\",(I384+G385-F385),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I381,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I381,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E381=\"D\",(H385+F386-G386),0)","v":0},{"$f":"IF(E381=\"K\",(I385+G386-F386),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I381,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I381,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E381=\"D\",(H386+F387-G387),0)","v":0},{"$f":"IF(E381=\"K\",(I386+G387-F387),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I381,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I381,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E381=\"D\",(H387+F388-G388),0)","v":0},{"$f":"IF(E381=\"K\",(I387+G388-F388),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I381,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I381,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E381=\"D\",(H388+F389-G389),0)","v":0},{"$f":"IF(E381=\"K\",(I388+G389-F389),0)","v":0}]
[null,{"$f":"I381","v":"5-1100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I381,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I381,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E381=\"D\",(H389+F390-G390),0)","v":0},{"$f":"IF(E381=\"K\",(I389+G390-F390),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I392,ACCOUNT!$B$7:$C$69,2)","v":"Purchase Discount"},{"$f":"IF(H395=0,\"K\",IF(I395=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B43","v":"5-1200"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I392,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I392,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I392,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I392,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E392=\"D\",(H395+F396-G396),0)","v":0},{"$f":"IF(E392=\"K\",(I395+G396-F396),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I392,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I392,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E392=\"D\",(H396+F397-G397),0)","v":0},{"$f":"IF(E392=\"K\",(I396+G397-F397),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I392,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I392,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E392=\"D\",(H397+F398-G398),0)","v":0},{"$f":"IF(E392=\"K\",(I397+G398-F398),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I392,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I392,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E392=\"D\",(H398+F399-G399),0)","v":0},{"$f":"IF(E392=\"K\",(I398+G399-F399),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I392,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I392,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E392=\"D\",(H399+F400-G400),0)","v":0},{"$f":"IF(E392=\"K\",(I399+G400-F400),0)","v":0}]
[null,{"$f":"I392","v":"5-1200"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I392,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I392,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E392=\"D\",(H400+F401-G401),0)","v":0},{"$f":"IF(E392=\"K\",(I400+G401-F401),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I403,ACCOUNT!$B$7:$C$69,2)","v":"Freight Paid"},{"$f":"IF(H406=0,\"K\",IF(I406=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B44","v":"5-1300"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I403,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I403,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I403,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I403,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E403=\"D\",(H406+F407-G407),0)","v":0},{"$f":"IF(E403=\"K\",(I406+G407-F407),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I403,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I403,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E403=\"D\",(H407+F408-G408),0)","v":0},{"$f":"IF(E403=\"K\",(I407+G408-F408),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I403,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I403,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E403=\"D\",(H408+F409-G409),0)","v":0},{"$f":"IF(E403=\"K\",(I408+G409-F409),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I403,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I403,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E403=\"D\",(H409+F410-G410),0)","v":0},{"$f":"IF(E403=\"K\",(I409+G410-F410),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I403,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I403,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E403=\"D\",(H410+F411-G411),0)","v":0},{"$f":"IF(E403=\"K\",(I410+G411-F411),0)","v":0}]
[null,{"$f":"I403","v":"5-1300"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I403,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I403,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E403=\"D\",(H411+F412-G412),0)","v":0},{"$f":"IF(E403=\"K\",(I411+G412-F412),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I414,ACCOUNT!$B$7:$C$69,2)","v":"Advertising Expense"},{"$f":"IF(H417=0,\"K\",IF(I417=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B45","v":"6-1100"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I414,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I414,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E414=\"D\",(H417+F418-G418),0)","v":0},{"$f":"IF(E414=\"K\",(I417+G418-F418),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I414,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I414,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E414=\"D\",(H418+F419-G419),0)","v":0},{"$f":"IF(E414=\"K\",(I418+G419-F419),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I414,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I414,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E414=\"D\",(H419+F420-G420),0)","v":0},{"$f":"IF(E414=\"K\",(I419+G420-F420),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I414,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I414,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E414=\"D\",(H420+F421-G421),0)","v":0},{"$f":"IF(E414=\"K\",(I420+G421-F421),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I414,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I414,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E414=\"D\",(H421+F422-G422),0)","v":0},{"$f":"IF(E414=\"K\",(I421+G422-F422),0)","v":0}]
[null,{"$f":"I414","v":"6-1100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I414,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I414,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E414=\"D\",(H422+F423-G423),0)","v":0},{"$f":"IF(E414=\"K\",(I422+G423-F423),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I425,ACCOUNT!$B$7:$C$69,2)","v":"Water, Telephone & Electricity Exp."},{"$f":"IF(H428=0,\"K\",IF(I428=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B46","v":"6-1200"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I425,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I425,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E425=\"D\",(H428+F429-G429),0)","v":0},{"$f":"IF(E425=\"K\",(I428+G429-F429),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I425,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I425,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E425=\"D\",(H429+F430-G430),0)","v":0},{"$f":"IF(E425=\"K\",(I429+G430-F430),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I425,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I425,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E425=\"D\",(H430+F431-G431),0)","v":0},{"$f":"IF(E425=\"K\",(I430+G431-F431),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I425,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I425,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E425=\"D\",(H431+F432-G432),0)","v":0},{"$f":"IF(E425=\"K\",(I431+G432-F432),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I425,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I425,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E425=\"D\",(H432+F433-G433),0)","v":0},{"$f":"IF(E425=\"K\",(I432+G433-F433),0)","v":0}]
[null,{"$f":"I425","v":"6-1200"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I425,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I425,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E425=\"D\",(H433+F434-G434),0)","v":0},{"$f":"IF(E425=\"K\",(I433+G434-F434),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I436,ACCOUNT!$B$7:$C$69,2)","v":"Rent Expense"},{"$f":"IF(H439=0,\"K\",IF(I439=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B47","v":"6-1300"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I436,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I436,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E436=\"D\",(H439+F440-G440),0)","v":0},{"$f":"IF(E436=\"K\",(I439+G440-F440),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I436,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I436,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E436=\"D\",(H440+F441-G441),0)","v":0},{"$f":"IF(E436=\"K\",(I440+G441-F441),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I436,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I436,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E436=\"D\",(H441+F442-G442),0)","v":0},{"$f":"IF(E436=\"K\",(I441+G442-F442),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I436,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I436,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E436=\"D\",(H442+F443-G443),0)","v":0},{"$f":"IF(E436=\"K\",(I442+G443-F443),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I436,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I436,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E436=\"D\",(H443+F444-G444),0)","v":0},{"$f":"IF(E436=\"K\",(I443+G444-F444),0)","v":0}]
[null,{"$f":"I436","v":"6-1300"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I436,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I436,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E436=\"D\",(H444+F445-G445),0)","v":0},{"$f":"IF(E436=\"K\",(I444+G445-F445),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I447,ACCOUNT!$B$7:$C$69,2)","v":"Supplies Expense"},{"$f":"IF(H450=0,\"K\",IF(I450=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B48","v":"6-1400"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I447,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I447,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I447,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I447,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E447=\"D\",(H450+F451-G451),0)","v":0},{"$f":"IF(E447=\"K\",(I450+G451-F451),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I447,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I447,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E447=\"D\",(H451+F452-G452),0)","v":0},{"$f":"IF(E447=\"K\",(I451+G452-F452),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I447,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I447,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E447=\"D\",(H452+F453-G453),0)","v":0},{"$f":"IF(E447=\"K\",(I452+G453-F453),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I447,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I447,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E447=\"D\",(H453+F454-G454),0)","v":0},{"$f":"IF(E447=\"K\",(I453+G454-F454),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I447,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I447,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E447=\"D\",(H454+F455-G455),0)","v":0},{"$f":"IF(E447=\"K\",(I454+G455-F455),0)","v":0}]
[null,{"$f":"I447","v":"6-1400"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I447,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I447,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E447=\"D\",(H455+F456-G456),0)","v":0},{"$f":"IF(E447=\"K\",(I455+G456-F456),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I458,ACCOUNT!$B$7:$C$69,2)","v":"Maintenance & Repair Expense"},{"$f":"IF(H461=0,\"K\",IF(I461=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B49","v":"6-1500"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I458,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I458,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I458,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I458,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E458=\"D\",(H461+F462-G462),0)","v":0},{"$f":"IF(E458=\"K\",(I461+G462-F462),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I458,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I458,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E458=\"D\",(H462+F463-G463),0)","v":0},{"$f":"IF(E458=\"K\",(I462+G463-F463),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I458,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I458,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E458=\"D\",(H463+F464-G464),0)","v":0},{"$f":"IF(E458=\"K\",(I463+G464-F464),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I458,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I458,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E458=\"D\",(H464+F465-G465),0)","v":0},{"$f":"IF(E458=\"K\",(I464+G465-F465),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I458,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I458,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E458=\"D\",(H465+F466-G466),0)","v":0},{"$f":"IF(E458=\"K\",(I465+G466-F466),0)","v":0}]
[null,{"$f":"I458","v":"6-1500"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I458,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I458,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E458=\"D\",(H466+F467-G467),0)","v":0},{"$f":"IF(E458=\"K\",(I466+G467-F467),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I469,ACCOUNT!$B$7:$C$69,2)","v":"Bad Debt Expense"},{"$f":"IF(H472=0,\"K\",IF(I472=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B50","v":"6-1600"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I469,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I469,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I469,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I469,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E469=\"D\",(H472+F473-G473),0)","v":0},{"$f":"IF(E469=\"K\",(I472+G473-F473),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I469,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I469,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E469=\"D\",(H473+F474-G474),0)","v":0},{"$f":"IF(E469=\"K\",(I473+G474-F474),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I469,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I469,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E469=\"D\",(H474+F475-G475),0)","v":0},{"$f":"IF(E469=\"K\",(I474+G475-F475),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I469,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I469,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E469=\"D\",(H475+F476-G476),0)","v":0},{"$f":"IF(E469=\"K\",(I475+G476-F476),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I469,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I469,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E469=\"D\",(H476+F477-G477),0)","v":0},{"$f":"IF(E469=\"K\",(I476+G477-F477),0)","v":0}]
[null,{"$f":"I469","v":"6-1600"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I469,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I469,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E469=\"D\",(H477+F478-G478),0)","v":0},{"$f":"IF(E469=\"K\",(I477+G478-F478),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I480,ACCOUNT!$B$7:$C$69,2)","v":"Depreciation Expense"},{"$f":"IF(H483=0,\"K\",IF(I483=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B51","v":"6-1700"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I480,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I480,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I480,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I480,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E480=\"D\",(H483+F484-G484),0)","v":0},{"$f":"IF(E480=\"K\",(I483+G484-F484),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I480,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I480,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E480=\"D\",(H484+F485-G485),0)","v":0},{"$f":"IF(E480=\"K\",(I484+G485-F485),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I480,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I480,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E480=\"D\",(H485+F486-G486),0)","v":0},{"$f":"IF(E480=\"K\",(I485+G486-F486),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I480,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I480,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E480=\"D\",(H486+F487-G487),0)","v":0},{"$f":"IF(E480=\"K\",(I486+G487-F487),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I480,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I480,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E480=\"D\",(H487+F488-G488),0)","v":0},{"$f":"IF(E480=\"K\",(I487+G488-F488),0)","v":0}]
[null,{"$f":"I480","v":"6-1700"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I480,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I480,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E480=\"D\",(H488+F489-G489),0)","v":0},{"$f":"IF(E480=\"K\",(I488+G489-F489),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I491,ACCOUNT!$B$7:$C$69,2)","v":"Insurance Expense"},{"$f":"IF(H494=0,\"K\",IF(I494=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B52","v":"6-1800"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I491,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I491,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I491,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I491,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E491=\"D\",(H494+F495-G495),0)","v":0},{"$f":"IF(E491=\"K\",(I494+G495-F495),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I491,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I491,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E491=\"D\",(H495+F496-G496),0)","v":0},{"$f":"IF(E491=\"K\",(I495+G496-F496),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I491,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I491,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E491=\"D\",(H496+F497-G497),0)","v":0},{"$f":"IF(E491=\"K\",(I496+G497-F497),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I491,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I491,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E491=\"D\",(H497+F498-G498),0)","v":0},{"$f":"IF(E491=\"K\",(I497+G498-F498),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I491,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I491,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E491=\"D\",(H498+F499-G499),0)","v":0},{"$f":"IF(E491=\"K\",(I498+G499-F499),0)","v":0}]
[null,{"$f":"I491","v":"6-1800"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I491,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I491,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E491=\"D\",(H499+F500-G500),0)","v":0},{"$f":"IF(E491=\"K\",(I499+G500-F500),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I502,ACCOUNT!$B$7:$C$69,2)","v":"Late Fess Expense"},{"$f":"IF(H505=0,\"K\",IF(I505=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B53","v":"6-1900"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I502,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I502,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I502,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I502,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E502=\"D\",(H505+F506-G506),0)","v":0},{"$f":"IF(E502=\"K\",(I505+G506-F506),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I502,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I502,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E502=\"D\",(H506+F507-G507),0)","v":0},{"$f":"IF(E502=\"K\",(I506+G507-F507),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I502,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I502,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E502=\"D\",(H507+F508-G508),0)","v":0},{"$f":"IF(E502=\"K\",(I507+G508-F508),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I502,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I502,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E502=\"D\",(H508+F509-G509),0)","v":0},{"$f":"IF(E502=\"K\",(I508+G509-F509),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I502,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I502,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E502=\"D\",(H509+F510-G510),0)","v":0},{"$f":"IF(E502=\"K\",(I509+G510-F510),0)","v":0}]
[null,{"$f":"I502","v":"6-1900"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I502,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I502,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E502=\"D\",(H510+F511-G511),0)","v":0},{"$f":"IF(E502=\"K\",(I510+G511-F511),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I513,ACCOUNT!$B$7:$C$69,2)","v":"Wages & Salaries Expense"},{"$f":"IF(H516=0,\"K\",IF(I516=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B54","v":"6-2000"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
[null,"Dec",31,"Beginning Balance",{"$nulls":3},{"$f":"VLOOKUP(I513,'1. TB'!$B$8:$E$62,3)","v":0},{"$f":"VLOOKUP(I513,'1. TB'!$B$8:$E$62,4)","v":0}]
[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I513,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I513,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E513=\"D\",(H516+F517-G517),0)","v":0},{"$f":"IF(E513=\"K\",(I516+G517-F517),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I513,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I513,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E513=\"D\",(H517+F518-G518),0)","v":0},{"$f":"IF(E513=\"K\",(I517+G518-F518),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I513,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I513,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E513=\"D\",(H518+F519-G519),0)","v":0},{"$f":"IF(E513=\"K\",(I518+G519-F519),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I513,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I513,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E513=\"D\",(H519+F520-G520),0)","v":0},{"$f":"IF(E513=\"K\",(I519+G520-F520),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I513,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I513,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E513=\"D\",(H520+F521-G521),0)","v":0},{"$f":"IF(E513=\"K\",(I520+G521-F521),0)","v":0}]
[null,{"$f":"I513","v":"6-2000"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I513,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I513,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E513=\"D\",(H521+F522-G522),0)","v":0},{"$f":"IF(E513=\"K\",(I521+G522-F522),0)","v":0}]
[]
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[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I524,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I524,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E524=\"D\",(H527+F528-G528),0)","v":0},{"$f":"IF(E524=\"K\",(I527+G528-F528),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I524,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I524,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E524=\"D\",(H528+F529-G529),0)","v":0},{"$f":"IF(E524=\"K\",(I528+G529-F529),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I524,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I524,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E524=\"D\",(H529+F530-G530),0)","v":0},{"$f":"IF(E524=\"K\",(I529+G530-F530),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I524,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I524,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E524=\"D\",(H530+F531-G531),0)","v":0},{"$f":"IF(E524=\"K\",(I530+G531-F531),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I524,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I524,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E524=\"D\",(H531+F532-G532),0)","v":0},{"$f":"IF(E524=\"K\",(I531+G532-F532),0)","v":0}]
[null,{"$f":"I524","v":"6-2100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I524,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I524,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E524=\"D\",(H532+F533-G533),0)","v":0},{"$f":"IF(E524=\"K\",(I532+G533-F533),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I535,ACCOUNT!$B$7:$C$69,2)","v":"Interest Revenue"},{"$f":"IF(H538=0,\"K\",IF(I538=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B56","v":"8-1000"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I535,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I535,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E535=\"D\",(H538+F539-G539),0)","v":0},{"$f":"IF(E535=\"K\",(I538+G539-F539),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I535,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I535,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E535=\"D\",(H539+F540-G540),0)","v":0},{"$f":"IF(E535=\"K\",(I539+G540-F540),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I535,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I535,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E535=\"D\",(H540+F541-G541),0)","v":0},{"$f":"IF(E535=\"K\",(I540+G541-F541),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I535,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I535,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E535=\"D\",(H541+F542-G542),0)","v":0},{"$f":"IF(E535=\"K\",(I541+G542-F542),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I535,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I535,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E535=\"D\",(H542+F543-G543),0)","v":0},{"$f":"IF(E535=\"K\",(I542+G543-F543),0)","v":0}]
[null,{"$f":"I535","v":"8-1000"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I535,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I535,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E535=\"D\",(H543+F544-G544),0)","v":0},{"$f":"IF(E535=\"K\",(I543+G544-F544),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I546,ACCOUNT!$B$7:$C$69,2)","v":"Dividend Revenue"},{"$f":"IF(H549=0,\"K\",IF(I549=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B57","v":"8-2000"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I546,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I546,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E546=\"D\",(H549+F550-G550),0)","v":0},{"$f":"IF(E546=\"K\",(I549+G550-F550),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I546,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I546,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E546=\"D\",(H550+F551-G551),0)","v":0},{"$f":"IF(E546=\"K\",(I550+G551-F551),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I546,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I546,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E546=\"D\",(H551+F552-G552),0)","v":0},{"$f":"IF(E546=\"K\",(I551+G552-F552),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I546,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I546,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E546=\"D\",(H552+F553-G553),0)","v":0},{"$f":"IF(E546=\"K\",(I552+G553-F553),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I546,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I546,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E546=\"D\",(H553+F554-G554),0)","v":0},{"$f":"IF(E546=\"K\",(I553+G554-F554),0)","v":0}]
[null,{"$f":"I546","v":"8-2000"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I546,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I546,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E546=\"D\",(H554+F555-G555),0)","v":0},{"$f":"IF(E546=\"K\",(I554+G555-F555),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I557,ACCOUNT!$B$7:$C$69,2)","v":"Gain On Sales of Fixed Asset"},{"$f":"IF(H560=0,\"K\",IF(I560=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B58","v":"8-3000"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I557,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I557,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E557=\"D\",(H560+F561-G561),0)","v":0},{"$f":"IF(E557=\"K\",(I560+G561-F561),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I557,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I557,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E557=\"D\",(H561+F562-G562),0)","v":0},{"$f":"IF(E557=\"K\",(I561+G562-F562),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I557,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I557,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E557=\"D\",(H562+F563-G563),0)","v":0},{"$f":"IF(E557=\"K\",(I562+G563-F563),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I557,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I557,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E557=\"D\",(H563+F564-G564),0)","v":0},{"$f":"IF(E557=\"K\",(I563+G564-F564),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I557,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I557,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E557=\"D\",(H564+F565-G565),0)","v":0},{"$f":"IF(E557=\"K\",(I564+G565-F565),0)","v":0}]
[null,{"$f":"I557","v":"8-3000"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I557,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I557,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E557=\"D\",(H565+F566-G566),0)","v":0},{"$f":"IF(E557=\"K\",(I565+G566-F566),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I568,ACCOUNT!$B$7:$C$69,2)","v":"Interest Expense"},{"$f":"IF(H571=0,\"K\",IF(I571=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B59","v":"9-1100"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I568,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I568,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E568=\"D\",(H571+F572-G572),0)","v":0},{"$f":"IF(E568=\"K\",(I571+G572-F572),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I568,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I568,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E568=\"D\",(H572+F573-G573),0)","v":0},{"$f":"IF(E568=\"K\",(I572+G573-F573),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I568,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I568,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E568=\"D\",(H573+F574-G574),0)","v":0},{"$f":"IF(E568=\"K\",(I573+G574-F574),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I568,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I568,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E568=\"D\",(H574+F575-G575),0)","v":0},{"$f":"IF(E568=\"K\",(I574+G575-F575),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I568,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I568,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E568=\"D\",(H575+F576-G576),0)","v":0},{"$f":"IF(E568=\"K\",(I575+G576-F576),0)","v":0}]
[null,{"$f":"I568","v":"9-1100"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I568,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I568,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E568=\"D\",(H576+F577-G577),0)","v":0},{"$f":"IF(E568=\"K\",(I576+G577-F577),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I579,ACCOUNT!$B$7:$C$69,2)","v":"Bank Service Charge"},{"$f":"IF(H582=0,\"K\",IF(I582=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B60","v":"9-1200"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
[{"$nulls":7},"DEBIT","CREDIT"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I579,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I579,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E579=\"D\",(H582+F583-G583),0)","v":0},{"$f":"IF(E579=\"K\",(I582+G583-F583),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I579,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I579,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E579=\"D\",(H583+F584-G584),0)","v":0},{"$f":"IF(E579=\"K\",(I583+G584-F584),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I579,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I579,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E579=\"D\",(H584+F585-G585),0)","v":0},{"$f":"IF(E579=\"K\",(I584+G585-F585),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I579,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I579,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E579=\"D\",(H585+F586-G586),0)","v":0},{"$f":"IF(E579=\"K\",(I585+G586-F586),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I579,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I579,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E579=\"D\",(H586+F587-G587),0)","v":0},{"$f":"IF(E579=\"K\",(I586+G587-F587),0)","v":0}]
[null,{"$f":"I579","v":"9-1200"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I579,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I579,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E579=\"D\",(H587+F588-G588),0)","v":0},{"$f":"IF(E579=\"K\",(I587+G588-F588),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I590,ACCOUNT!$B$7:$C$69,2)","v":"Income Tax Expense"},{"$f":"IF(H593=0,\"K\",IF(I593=0,\"D\",\" \"))","v":"K"},null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B61","v":"9-1300"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I590,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I590,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E590=\"D\",(H593+F594-G594),0)","v":0},{"$f":"IF(E590=\"K\",(I593+G594-F594),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I590,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I590,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E590=\"D\",(H594+F595-G595),0)","v":0},{"$f":"IF(E590=\"K\",(I594+G595-F595),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I590,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I590,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E590=\"D\",(H595+F596-G596),0)","v":0},{"$f":"IF(E590=\"K\",(I595+G596-F596),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I590,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I590,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E590=\"D\",(H596+F597-G597),0)","v":0},{"$f":"IF(E590=\"K\",(I596+G597-F597),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I590,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I590,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E590=\"D\",(H597+F598-G598),0)","v":0},{"$f":"IF(E590=\"K\",(I597+G598-F598),0)","v":0}]
[null,{"$f":"I590","v":"9-1300"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I590,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I590,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E590=\"D\",(H598+F599-G599),0)","v":0},{"$f":"IF(E590=\"K\",(I598+G599-F599),0)","v":0}]
[]
[null,"ACCOUNT :",null,{"$f":"VLOOKUP(I601,ACCOUNT!$B$7:$C$70,2)","v":"Loss On Sales of Fixed Asset"},"D",null,null,"ACCOUNT NO. :",{"$f":"'1. TB'!B62","v":"9-1400"}]
[null,"DATE",null,"DESCRIPTION","P/R","DEBIT","CREDIT","BALANCE"]
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[null,null,31,"Sales Journal",null,{"$f":"SUMIF('2.SJ'!$B$10:$B$14,'GENERAL LEDGER'!I601,'2.SJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('2.SJ'!$D$10:$D$14,'GENERAL LEDGER'!I601,'2.SJ'!$E$10:$E$14)","v":0},{"$f":"IF(E601=\"D\",(H604+F605-G605),0)","v":0},{"$f":"IF(E601=\"K\",(I604+G605-F605),0)","v":0}]
[null,null,31,"Cash Receipt Journal",null,{"$f":"SUMIF('3.CRJ'!$B$10:$B$14,'GENERAL LEDGER'!I601,'3.CRJ'!$C$10:$C$14)","v":0},{"$f":"SUMIF('3.CRJ'!$D$10:$D$14,'GENERAL LEDGER'!I601,'3.CRJ'!$E$10:$E$14)","v":0},{"$f":"IF(E601=\"D\",(H605+F606-G606),0)","v":0},{"$f":"IF(E601=\"K\",(I605+G606-F606),0)","v":0}]
[null,null,31,"Purchase Journal",null,{"$f":"SUMIF('4.PJ'!$B$11:$B$14,'GENERAL LEDGER'!I601,'4.PJ'!$C$11:$C$14)","v":0},{"$f":"SUMIF('4.PJ'!$D$11:$D$14,'GENERAL LEDGER'!I601,'4.PJ'!$E$11:$E$14)","v":0},{"$f":"IF(E601=\"D\",(H606+F607-G607),0)","v":0},{"$f":"IF(E601=\"K\",(I606+G607-F607),0)","v":0}]
[null,null,31,"Cash Payment Journal",null,{"$f":"SUMIF('5.CPJ'!$B$10:$B$18,'GENERAL LEDGER'!I601,'5.CPJ'!$C$10:$C$18)","v":0},{"$f":"SUMIF('5.CPJ'!$D$10:$D$19,'GENERAL LEDGER'!I601,'5.CPJ'!$E$10:$E$19)","v":0},{"$f":"IF(E601=\"D\",(H607+F608-G608),0)","v":0},{"$f":"IF(E601=\"K\",(I607+G608-F608),0)","v":0}]
[null,null,31,"General Journal (Memorial)",null,{"$f":"SUMIF('6.GJ'!$B$9:$B$11,'GENERAL LEDGER'!I601,'6.GJ'!$C$9:$C$11)","v":0},{"$f":"SUMIF('6.GJ'!$D$9:$D$11,'GENERAL LEDGER'!I601,'6.GJ'!$E$9:$E$11)","v":0},{"$f":"IF(E601=\"D\",(H608+F609-G609),0)","v":0},{"$f":"IF(E601=\"K\",(I608+G609-F609),0)","v":0}]
[null,{"$f":"I601","v":"9-1400"},31,"Petty Cash Journal",null,{"$f":"SUMIF('7.PCJ'!$B$9:$B$12,'GENERAL LEDGER'!I601,'7.PCJ'!$C$9:$C$12)","v":0},{"$f":"SUMIF('7.PCJ'!$D$9:$D$12,'GENERAL LEDGER'!I601,'7.PCJ'!$E$9:$E$12)","v":0},{"$f":"IF(E601=\"D\",(H609+F610-G610),0)","v":0},{"$f":"IF(E601=\"K\",(I609+G610-F610),0)","v":0}]
[]
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[]
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[]
[null,{"$f":"'GENERAL LEDGER'!B2:I2","v":"PT YESCOM PRATAMA"}]
[null,"UNADJUSTED TRIAL BALANCE"]
[null,"At as December, 31 2020"]
[]
[null,"ACC. NO","ACCOUNT NAME","AMOUNT"]
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[null,{"$f":"'1. TB'!B8","v":"1-1110"},{"$f":"'1. TB'!C8","v":"Cash In Bank"},{"$f":"VLOOKUP(B8,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B8,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B9","v":"1-1120"},{"$f":"'1. TB'!C9","v":"Petty Cash"},{"$f":"VLOOKUP(B9,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B9,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B10","v":"1-1130"},{"$f":"'1. TB'!C10","v":"ShopeePay Cash"},{"$f":"VLOOKUP(B10,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B10,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B11","v":"1-1140"},{"$f":"'1. TB'!C11","v":"Cash In Dana App."},{"$f":"VLOOKUP(B11,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B11,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B12","v":"1-1210"},{"$f":"'1. TB'!C12","v":"Account Receivable"},{"$f":"VLOOKUP(B12,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B12,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B13","v":"1-1220"},{"$f":"'1. TB'!C13","v":"Allowance for Doubtful Debt"},{"$f":"VLOOKUP(B13,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B13,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B14","v":"1-1310"},{"$f":"'1. TB'!C14","v":"Merchandise Inventory"},{"$f":"VLOOKUP(B14,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B14,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B15","v":"1-1320"},{"$f":"'1. TB'!C15","v":"Supplies"},{"$f":"VLOOKUP(B15,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B15,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B16","v":"1-1410"},{"$f":"'1. TB'!C16","v":"Prepaid Rent"},{"$f":"VLOOKUP(B16,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B16,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B17","v":"1-1420"},{"$f":"'1. TB'!C17","v":"Prepaid Insurance"},{"$f":"VLOOKUP(B17,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B17,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B18","v":"1-1510"},{"$f":"'1. TB'!C18","v":"VAT In"},{"$f":"VLOOKUP(B18,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B18,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B19","v":"1-2100"},{"$f":"'1. TB'!C19","v":"Stok Investment"},{"$f":"VLOOKUP(B19,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B19,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B20","v":"1-3100"},{"$f":"'1. TB'!C20","v":"Land"},{"$f":"VLOOKUP(B20,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B20,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B21","v":"1-3201"},{"$f":"'1. TB'!C21","v":"Building at Cost"},{"$f":"VLOOKUP(B21,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B21,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B22","v":"1-3202"},{"$f":"'1. TB'!C22","v":"Building Accum Dep."},{"$f":"VLOOKUP(B22,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B22,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B23","v":"1-3301"},{"$f":"'1. TB'!C23","v":"Vehicle at Cost"},{"$f":"VLOOKUP(B23,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B23,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B24","v":"1-3302"},{"$f":"'1. TB'!C24","v":"Vehicle Accum Dep."},{"$f":"VLOOKUP(B24,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B24,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B25","v":"1-3401"},{"$f":"'1. TB'!C25","v":"Equipment at Cost"},{"$f":"VLOOKUP(B25,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B25,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B26","v":"1-3402"},{"$f":"'1. TB'!C26","v":"Equipment Accum Dep."},{"$f":"VLOOKUP(B26,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B26,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B27","v":"2-1110"},{"$f":"'1. TB'!C27","v":"Accounts Payable"},{"$f":"VLOOKUP(B27,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B27,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B28","v":"2-1120"},{"$f":"'1. TB'!C28","v":"Accrued Expense"},{"$f":"VLOOKUP(B28,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B28,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B29","v":"2-1130"},{"$f":"'1. TB'!C29","v":"Dividend Payable"},{"$f":"VLOOKUP(B29,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B29,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B30","v":"2-1140"},{"$f":"'1. TB'!C30","v":"Income Tax Payable"},{"$f":"VLOOKUP(B30,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B30,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B31","v":"2-1150"},{"$f":"'1. TB'!C31","v":"VAT Out"},{"$f":"VLOOKUP(B31,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B31,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B32","v":"2-2100"},{"$f":"'1. TB'!C32","v":"BCA Bank Loan"},{"$f":"VLOOKUP(B32,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B32,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B33","v":"3-1100"},{"$f":"'1. TB'!C33","v":"Common Stock"},{"$f":"VLOOKUP(B33,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B33,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B34","v":"3-1200"},{"$f":"'1. TB'!C34","v":"Retained Earnings"},{"$f":"VLOOKUP(B34,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B34,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B35","v":"3-1300"},{"$f":"'1. TB'!C35","v":"Dividend"},{"$f":"VLOOKUP(B35,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B35,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B36","v":"3-1400"},{"$f":"'1. TB'!C36","v":"Income Summary"},{"$f":"VLOOKUP(B36,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B36,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B37","v":"4-1100"},{"$f":"'1. TB'!C37","v":"Sales of Merchandise"},{"$f":"VLOOKUP(B37,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B37,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B38","v":"4-1200"},{"$f":"'1. TB'!C38","v":"Sales Discount"},{"$f":"VLOOKUP(B38,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B38,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B39","v":"4-1300"},{"$f":"'1. TB'!C39","v":"Sales Return"},{"$f":"VLOOKUP(B39,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B39,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B40","v":"4-1400"},{"$f":"'1. TB'!C40","v":"Freight Collected"},{"$f":"VLOOKUP(B40,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B40,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B41","v":"4-1500"},{"$f":"'1. TB'!C41","v":"Late Fees Collected"},{"$f":"VLOOKUP(B41,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B41,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B42","v":"5-1100"},{"$f":"'1. TB'!C42","v":"Cost of Goods Sold"},{"$f":"VLOOKUP(B42,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B42,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B43","v":"5-1200"},{"$f":"'1. TB'!C43","v":"Purchase Discount"},{"$f":"VLOOKUP(B43,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B43,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B44","v":"5-1300"},{"$f":"'1. TB'!C44","v":"Freight Paid"},{"$f":"VLOOKUP(B44,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B44,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B45","v":"6-1100"},{"$f":"'1. TB'!C45","v":"Advertising Expense"},{"$f":"VLOOKUP(B45,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B45,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B46","v":"6-1200"},{"$f":"'1. TB'!C46","v":"Water, Telephone & Electricity Exp."},{"$f":"VLOOKUP(B46,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B46,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B47","v":"6-1300"},{"$f":"'1. TB'!C47","v":"Rent Expense"},{"$f":"VLOOKUP(B47,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B47,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B48","v":"6-1400"},{"$f":"'1. TB'!C48","v":"Supplies Expense"},{"$f":"VLOOKUP(B48,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B48,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B49","v":"6-1500"},{"$f":"'1. TB'!C49","v":"Maintenance & Repair Expense"},{"$f":"VLOOKUP(B49,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B49,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B50","v":"6-1600"},{"$f":"'1. TB'!C50","v":"Bad Debt Expense"},{"$f":"VLOOKUP(B50,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B50,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B51","v":"6-1700"},{"$f":"'1. TB'!C51","v":"Depreciation Expense"},{"$f":"VLOOKUP(B51,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B51,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B52","v":"6-1800"},{"$f":"'1. TB'!C52","v":"Insurance Expense"},{"$f":"VLOOKUP(B52,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B52,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B53","v":"6-1900"},{"$f":"'1. TB'!C53","v":"Late Fess Expense"},{"$f":"VLOOKUP(B53,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B53,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B54","v":"6-2000"},{"$f":"'1. TB'!C54","v":"Wages & Salaries Expense"},{"$f":"VLOOKUP(B54,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B54,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B55","v":"6-2100"},{"$f":"'1. TB'!C55","v":"Payment Fee"},{"$f":"VLOOKUP(B55,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B55,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B56","v":"8-1000"},{"$f":"'1. TB'!C56","v":"Interest Revenue"},{"$f":"VLOOKUP(B56,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B56,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B57","v":"8-2000"},{"$f":"'1. TB'!C57","v":"Dividend Revenue"},{"$f":"VLOOKUP(B57,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B57,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B58","v":"8-3000"},{"$f":"'1. TB'!C58","v":"Gain On Sales of Fixed Asset"},{"$f":"VLOOKUP(B58,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B58,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B59","v":"9-1100"},{"$f":"'1. TB'!C59","v":"Interest Expense"},{"$f":"VLOOKUP(B59,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B59,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B60","v":"9-1200"},{"$f":"'1. TB'!C60","v":"Bank Service Charge"},{"$f":"VLOOKUP(B60,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B60,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B61","v":"9-1300"},{"$f":"'1. TB'!C61","v":"Income Tax Expense"},{"$f":"VLOOKUP(B61,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B61,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[null,{"$f":"'1. TB'!B62","v":"9-1400"},{"$f":"'1. TB'!C62","v":"Loss On Sales of Fixed Asset"},{"$f":"VLOOKUP(B62,'GENERAL LEDGER'!$B$10:$I$610,7,0)","v":0},{"$f":"VLOOKUP(B62,'GENERAL LEDGER'!$B$10:$I$610,8,0)","v":0}]
[]
[null,"TOTAL",null,{"$f":"SUM(D8:D63)","v":0},{"$f":"SUM(E8:E63)","v":0}]

{"sheet":"7.ADJ","index":11,"n_rows":34,"n_cols":10,"rows_kept":34,"merged":[[1,1,1,9],[2,1,2,9],[3,1,3,9],[4,1,4,9],[5,4,5,8],[6,1,7,2],[6,3,7,3],[6,4,7,6],[6,8,7,8],[6,9,7,9],[28,1,28,7],[29,1,29,7]]}
[]
[null,{"$f":"UTB!B2:E2","v":"PT YESCOM PRATAMA"}]
[null,"GENERAL JOURNAL (ADJUSTMENT)"]
[null,{"$f":"UTB!B4","v":"At as December, 31 2020"}]
[null,"(in rupiahs)"]
[]
[null,"DATE",null,"EVIDENCE NUMBER","DESCRIPTION",null,null,"POST","DEBIT","CREDIT"]
[{"$nulls":7},"REF"]
[null,"Dec",31,"MM-12/02","Depreciation Expense",null,null,"6-1700"]
[null,2020,{"$nulls":3},"Building Accum Dep.",null,"1-3202"]
[{"$nulls":5},"Vehicle Accum Dep.",null,"1-3302"]
[{"$nulls":5},"Equipment Accum Dep.",null,"1-3402"]
[{"$nulls":4},"(Penyesuaian penyusutan aset tetap)"]
[]
[null,null,31,"MM-12/03","Rent Expense",null,null,"6-1300"]
[{"$nulls":5},"Prepaid Rent",null,"1-1410"]
[{"$nulls":4},"Insurance Expense",null,null,"6-1800"]
[{"$nulls":5},"Prepaid Insurance",null,"1-1420"]
[{"$nulls":4},"(Penyesuaian Beban dibayar dimuka)"]
[]
[null,null,31,"MM-12/04","Supplies Expense",null,null,"6-1400"]
[{"$nulls":5},"Supplies",null,"1-1320"]
[{"$nulls":4},"(Penyesuaian Asuransi dibayar dimuka)"]
[]
[null,null,31,"MM-12/05","Income Tax Expense",null,null,"9-1300"]
[{"$nulls":5},"Income Tax Payable",null,"2-1140"]
[{"$nulls":4},"(Penyesuaian PPh Kurang bayar)",null,null,"1-1110"]
[]
[null,"TOTAL",{"$nulls":6},{"$f":"SUM(I9:I28)","v":0},{"$f":"SUM(J9:J28)","v":0}]
[]
[]
[null,"PERINTAH :"]
[null,"1. BUATLAH JURNAL PENYESUAIAN ATAS TRANSAKSI PENYESUAIAN YANG TERTERA PADA NASKAH SOAL!"]
[null,"2. ISIKAN SALDO PERHITUNGAN PADA KOLOM \" Ammount\" UNTUK KOLOM DEBIT MAUPUN KREDIT !"]

{"sheet":"WS","index":12,"n_rows":71,"n_cols":13,"rows_kept":71,"merged":[[1,1,1,12],[2,1,2,12],[3,1,3,12],[4,1,4,12],[6,1,7,1],[6,2,7,2],[6,3,6,4],[6,5,6,6],[6,7,6,8],[6,9,6,10],[6,11,6,12]]}
[]
[null,{"$f":"'7.ADJ'!B2:J2","v":"PT YESCOM PRATAMA"}]
[null,"WORK SHEET"]
[null,"For Month Ended December 31, 2020"]
[null,"(in rupiahs)"]
[{"$nulls":11},"Page : 1"]
[null,"ACC. NO.","ACCOUNT NAME","UNADJUSTED TRIAL BALANCE",null,"ADJUSTMENTS",null,"ADJUSTED TRIAL BALANCE",null,"INCOME STATEMENT",null,"BALANCE SHEET"]
[{"$nulls":3},"DEBIT","CREDIT","DEBIT","CREDIT","DEBIT","CREDIT","DEBIT","CREDIT","DEBIT","CREDIT"]
[null,{"$f":"'1. TB'!B8","v":"1-1110"},{"$f":"'1. TB'!C8","v":"Cash In Bank"},{"$f":"VLOOKUP(B9,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B9,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B9,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B9,'7.ADJ'!$J$9:$J$28)","v":0},{"$f":"IF(D9+F9>E9+G9,D9+F9-G9,0)","v":0},{"$f":"IF(E9+G9>D9+F9,E9+G9-F9,0)","v":0},{"$f":"IF(B9:B35>=\"4-1000\",H9:H35,0)","v":0},{"$f":"IF(B9:B35>=\"4-1000\",I9:I35,0)","v":0},{"$f":"IF(B9:B35<\"4-1000\",H9:H35,0)","v":0},{"$f":"IF(B9:B35<\"4-1000\",I9:I35,0)","v":0}]
[null,{"$f":"'1. TB'!B9","v":"1-1120"},{"$f":"'1. TB'!C9","v":"Petty Cash"},{"$f":"VLOOKUP(B10,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B10,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B10,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B10,'7.ADJ'!$J$9:$J$28)","v":0},{"$f":"IF(D10+F10>E10+G10,D10+F10-G10,0)","v":0},{"$f":"IF(E10+G10>D10+F10,E10+G10-F10,0)","v":0},{"$f":"IF(B10:B36>=\"4-1000\",H10:H36,0)","v":0},{"$f":"IF(B10:B36>=\"4-1000\",I10:I36,0)","v":0},{"$f":"IF(B10:B36<\"4-1000\",H10:H36,0)","v":0},{"$f":"IF(B10:B36<\"4-1000\",I10:I36,0)","v":0}]
[null,{"$f":"'1. TB'!B10","v":"1-1130"},{"$f":"'1. TB'!C10","v":"ShopeePay Cash"},{"$f":"VLOOKUP(B11,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B11,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B11,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B11,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B11","v":"1-1140"},{"$f":"'1. TB'!C11","v":"Cash In Dana App."},{"$f":"VLOOKUP(B12,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B12,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B12,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B12,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B12","v":"1-1210"},{"$f":"'1. TB'!C12","v":"Account Receivable"},{"$f":"VLOOKUP(B13,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B13,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B13,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B13,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B13","v":"1-1220"},{"$f":"'1. TB'!C13","v":"Allowance for Doubtful Debt"},{"$f":"VLOOKUP(B14,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B14,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B14,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B14,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B14","v":"1-1310"},{"$f":"'1. TB'!C14","v":"Merchandise Inventory"},{"$f":"VLOOKUP(B15,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B15,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B15,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B15,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B15","v":"1-1320"},{"$f":"'1. TB'!C15","v":"Supplies"},{"$f":"VLOOKUP(B16,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B16,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B16,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B16,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B16","v":"1-1410"},{"$f":"'1. TB'!C16","v":"Prepaid Rent"},{"$f":"VLOOKUP(B17,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B17,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B17,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B17,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B17","v":"1-1420"},{"$f":"'1. TB'!C17","v":"Prepaid Insurance"},{"$f":"VLOOKUP(B18,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B18,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B18,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B18,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B18","v":"1-1510"},{"$f":"'1. TB'!C18","v":"VAT In"},{"$f":"VLOOKUP(B19,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B19,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B19,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B19,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B19","v":"1-2100"},{"$f":"'1. TB'!C19","v":"Stok Investment"},{"$f":"VLOOKUP(B20,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B20,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B20,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B20,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B20","v":"1-3100"},{"$f":"'1. TB'!C20","v":"Land"},{"$f":"VLOOKUP(B21,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B21,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B21,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B21,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B21","v":"1-3201"},{"$f":"'1. TB'!C21","v":"Building at Cost"},{"$f":"VLOOKUP(B22,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B22,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B22,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B22,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B22","v":"1-3202"},{"$f":"'1. TB'!C22","v":"Building Accum Dep."},{"$f":"VLOOKUP(B23,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B23,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B23,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B23,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B23","v":"1-3301"},{"$f":"'1. TB'!C23","v":"Vehicle at Cost"},{"$f":"VLOOKUP(B24,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B24,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B24,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B24,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B24","v":"1-3302"},{"$f":"'1. TB'!C24","v":"Vehicle Accum Dep."},{"$f":"VLOOKUP(B25,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B25,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B25,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B25,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B25","v":"1-3401"},{"$f":"'1. TB'!C25","v":"Equipment at Cost"},{"$f":"VLOOKUP(B26,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B26,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B26,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B26,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B26","v":"1-3402"},{"$f":"'1. TB'!C26","v":"Equipment Accum Dep."},{"$f":"VLOOKUP(B27,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B27,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B27,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B27,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B27","v":"2-1110"},{"$f":"'1. TB'!C27","v":"Accounts Payable"},{"$f":"VLOOKUP(B28,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B28,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B28,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B28,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B28","v":"2-1120"},{"$f":"'1. TB'!C28","v":"Accrued Expense"},{"$f":"VLOOKUP(B29,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B29,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B29,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B29,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B29","v":"2-1130"},{"$f":"'1. TB'!C29","v":"Dividend Payable"},{"$f":"VLOOKUP(B30,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B30,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B30,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B30,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B30","v":"2-1140"},{"$f":"'1. TB'!C30","v":"Income Tax Payable"},{"$f":"VLOOKUP(B31,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B31,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B31,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B31,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B31","v":"2-1150"},{"$f":"'1. TB'!C31","v":"VAT Out"},{"$f":"VLOOKUP(B32,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B32,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B32,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B32,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B32","v":"2-2100"},{"$f":"'1. TB'!C32","v":"BCA Bank Loan"},{"$f":"VLOOKUP(B33,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B33,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B33,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B33,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B33","v":"3-1100"},{"$f":"'1. TB'!C33","v":"Common Stock"},{"$f":"VLOOKUP(B34,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B34,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B34,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B34,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B34","v":"3-1200"},{"$f":"'1. TB'!C34","v":"Retained Earnings"},{"$f":"VLOOKUP(B35,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B35,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B35,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B35,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B35","v":"3-1300"},{"$f":"'1. TB'!C35","v":"Dividend"},{"$f":"VLOOKUP(B36,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B36,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B36,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B36,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B36","v":"3-1400"},{"$f":"'1. TB'!C36","v":"Income Summary"},{"$f":"VLOOKUP(B37,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B37,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B37,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B37,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B37","v":"4-1100"},{"$f":"'1. TB'!C37","v":"Sales of Merchandise"},{"$f":"VLOOKUP(B38,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B38,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B38,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B38,'7.ADJ'!$J$9:$J$28)","v":0},0,0,{"$f":"IF(B38:B63>=\"4-1000\",H38:H63,0)","v":0},{"$f":"IF(B38:B63>=\"4-1000\",I38:I63,0)","v":0},{"$f":"IF(B38:B63<\"4-1000\",H38:H63,0)","v":0},{"$f":"IF(B38:B63<\"4-1000\",I38:I63,0)","v":0}]
[null,{"$f":"'1. TB'!B38","v":"4-1200"},{"$f":"'1. TB'!C38","v":"Sales Discount"},{"$f":"VLOOKUP(B39,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B39,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B39,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B39,'7.ADJ'!$J$9:$J$28)","v":0},0,0,{"$f":"IF(B39:B63>=\"4-1000\",H39:H63,0)","v":0},{"$f":"IF(B39:B63>=\"4-1000\",I39:I63,0)","v":0},{"$f":"IF(B39:B63<\"4-1000\",H39:H63,0)","v":0},{"$f":"IF(B39:B63<\"4-1000\",I39:I63,0)","v":0}]
[null,{"$f":"'1. TB'!B39","v":"4-1300"},{"$f":"'1. TB'!C39","v":"Sales Return"},{"$f":"VLOOKUP(B40,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B40,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B40,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B40,'7.ADJ'!$J$9:$J$28)","v":0},0,0,{"$f":"IF(B40:B63>=\"4-1000\",H40:H63,0)","v":0},{"$f":"IF(B40:B63>=\"4-1000\",I40:I63,0)","v":0},{"$f":"IF(B40:B63<\"4-1000\",H40:H63,0)","v":0},{"$f":"IF(B40:B63<\"4-1000\",I40:I63,0)","v":0}]
[null,{"$f":"'1. TB'!B40","v":"4-1400"},{"$f":"'1. TB'!C40","v":"Freight Collected"},{"$f":"VLOOKUP(B41,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B41,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B41,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B41,'7.ADJ'!$J$9:$J$28)","v":0},0,0,{"$f":"IF(B41:B63>=\"4-1000\",H41:H63,0)","v":0},{"$f":"IF(B41:B63>=\"4-1000\",I41:I63,0)","v":0},{"$f":"IF(B41:B63<\"4-1000\",H41:H63,0)","v":0},{"$f":"IF(B41:B63<\"4-1000\",I41:I63,0)","v":0}]
[null,{"$f":"'1. TB'!B41","v":"4-1500"},{"$f":"'1. TB'!C41","v":"Late Fees Collected"},{"$f":"VLOOKUP(B42,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B42,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B42,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B42,'7.ADJ'!$J$9:$J$28)","v":0},0,0,{"$f":"IF(B42:B63>=\"4-1000\",H42:H63,0)","v":0},{"$f":"IF(B42:B63>=\"4-1000\",I42:I63,0)","v":0},{"$f":"IF(B42:B63<\"4-1000\",H42:H63,0)","v":0},{"$f":"IF(B42:B63<\"4-1000\",I42:I63,0)","v":0}]
[null,{"$f":"'1. TB'!B42","v":"5-1100"},{"$f":"'1. TB'!C42","v":"Cost of Goods Sold"},{"$f":"VLOOKUP(B43,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B43,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B43,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B43,'7.ADJ'!$J$9:$J$28)","v":0},0,0,{"$f":"IF(B43:B63>=\"4-1000\",H43:H63,0)","v":0},{"$f":"IF(B43:B63>=\"4-1000\",I43:I63,0)","v":0},{"$f":"IF(B43:B63<\"4-1000\",H43:H63,0)","v":0},{"$f":"IF(B43:B63<\"4-1000\",I43:I63,0)","v":0}]
[null,{"$f":"'1. TB'!B43","v":"5-1200"},{"$f":"'1. TB'!C43","v":"Purchase Discount"},{"$f":"VLOOKUP(B44,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B44,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B44,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B44,'7.ADJ'!$J$9:$J$28)","v":0},0,0,{"$f":"IF(B44:B63>=\"4-1000\",H44:H63,0)","v":0},{"$f":"IF(B44:B63>=\"4-1000\",I44:I63,0)","v":0},{"$f":"IF(B44:B63<\"4-1000\",H44:H63,0)","v":0},{"$f":"IF(B44:B63<\"4-1000\",I44:I63,0)","v":0}]
[null,{"$f":"'1. TB'!B44","v":"5-1300"},{"$f":"'1. TB'!C44","v":"Freight Paid"},{"$f":"VLOOKUP(B45,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B45,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B45,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B45,'7.ADJ'!$J$9:$J$28)","v":0},0,0,{"$f":"IF(B45:B63>=\"4-1000\",H45:H63,0)","v":0},{"$f":"IF(B45:B63>=\"4-1000\",I45:I63,0)","v":0},{"$f":"IF(B45:B63<\"4-1000\",H45:H63,0)","v":0},{"$f":"IF(B45:B63<\"4-1000\",I45:I63,0)","v":0}]
[null,{"$f":"'1. TB'!B45","v":"6-1100"},{"$f":"'1. TB'!C45","v":"Advertising Expense"},{"$f":"VLOOKUP(B46,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B46,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B46,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B46,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B46","v":"6-1200"},{"$f":"'1. TB'!C46","v":"Water, Telephone & Electricity Exp."},{"$f":"VLOOKUP(B47,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B47,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B47,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B47,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B47","v":"6-1300"},{"$f":"'1. TB'!C47","v":"Rent Expense"},{"$f":"VLOOKUP(B48,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B48,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B48,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B48,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B48","v":"6-1400"},{"$f":"'1. TB'!C48","v":"Supplies Expense"},{"$f":"VLOOKUP(B49,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B49,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B49,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B49,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B49","v":"6-1500"},{"$f":"'1. TB'!C49","v":"Maintenance & Repair Expense"},{"$f":"VLOOKUP(B50,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B50,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B50,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B50,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B50","v":"6-1600"},{"$f":"'1. TB'!C50","v":"Bad Debt Expense"},{"$f":"VLOOKUP(B51,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B51,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B51,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B51,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B51","v":"6-1700"},{"$f":"'1. TB'!C51","v":"Depreciation Expense"},{"$f":"VLOOKUP(B52,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B52,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B52,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B52,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B52","v":"6-1800"},{"$f":"'1. TB'!C52","v":"Insurance Expense"},{"$f":"VLOOKUP(B53,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B53,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B53,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B53,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B53","v":"6-1900"},{"$f":"'1. TB'!C53","v":"Late Fess Expense"},{"$f":"VLOOKUP(B54,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B54,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B54,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B54,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B54","v":"6-2000"},{"$f":"'1. TB'!C54","v":"Wages & Salaries Expense"},{"$f":"VLOOKUP(B55,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B55,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B55,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B55,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B55","v":"6-2100"},{"$f":"'1. TB'!C55","v":"Payment Fee"},{"$f":"VLOOKUP(B56,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B56,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B56,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B56,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B56","v":"8-1000"},{"$f":"'1. TB'!C56","v":"Interest Revenue"},{"$f":"VLOOKUP(B57,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B57,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B57,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B57,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B57","v":"8-2000"},{"$f":"'1. TB'!C57","v":"Dividend Revenue"},{"$f":"VLOOKUP(B58,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B58,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B58,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B58,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B58","v":"8-3000"},{"$f":"'1. TB'!C58","v":"Gain On Sales of Fixed Asset"},{"$f":"VLOOKUP(B59,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B59,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B59,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B59,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B59","v":"9-1100"},{"$f":"'1. TB'!C59","v":"Interest Expense"},{"$f":"VLOOKUP(B60,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B60,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B60,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B60,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B60","v":"9-1200"},{"$f":"'1. TB'!C60","v":"Bank Service Charge"},{"$f":"VLOOKUP(B61,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B61,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B61,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B61,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B61","v":"9-1300"},{"$f":"'1. TB'!C61","v":"Income Tax Expense"},{"$f":"VLOOKUP(B62,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B62,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B62,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B62,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[null,{"$f":"'1. TB'!B62","v":"9-1400"},{"$f":"'1. TB'!C62","v":"Loss On Sales of Fixed Asset"},{"$f":"VLOOKUP(B63,UTB!$B$8:$E$62,3,0)","v":0},{"$f":"VLOOKUP(B63,UTB!$B$8:$E$62,4,0)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B63,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B63,'7.ADJ'!$J$9:$J$28)","v":0},0,0,0,0,0,0]
[{"$nulls":5},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B64,'7.ADJ'!$I$9:$I$28)","v":0},{"$f":"SUMIF('7.ADJ'!$H$9:$H$28,WS!B64,'7.ADJ'!$J$9:$J$28)","v":0}]
[null,null,"TOTAL",{"$f":"SUM(D9:D64)","v":0},0,0,0,0,0,0,0,0,0]
[{"$nulls":9},{"$f":"K65-J65","v":0},null,null,{"$f":"L65-M65","v":0}]
[{"$nulls":9},{"$f":"J65+J66","v":0},{"$f":"SUM(K65:K66)","v":0},{"$f":"L65+L66","v":0},{"$f":"M65+M66","v":0}]
[]
[null,null,"PERINTAH"]
[null,null,"1. ISIKAN KOLOM \"UNADJUSTED TRIAL BALANCE\" DENGAN MENYALIN DATA YANG ADA PADA SHEET \"UTB\" (UNADJUSTED TRIAL BALANCE)"]
[null,null,"2. ISIKAN KOLOM \"ADJUSMENT\" DENGAN CARA MEMPOSTING HASIL PENYUSUNAN JURNAL PENYESUAIAN YANG TELAH DIBUAT PADA SHEET \"7.ADJ\" "]

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[null,null,"Rent Expense"]
[null,null,"Supplies Expense"]
[null,null,"Maintenance & Repair Expense"]
[null,null,"Bad Debt Expense"]
[null,null,"Depreciation Expense"]
[null,null,"Insurance Expense"]
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[null,null,"Payment Fee"]
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[]
[null,"PERINTAH :"]
[null,1,"MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI DENGAN MENYALIN"]
[null,null,"DATA PADA SHEET KERTAS KERJA \"WS\""]
[null,2,"ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)"]

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[null,null,"FISCAL RECONSILIATION"]
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[{"$nulls":3},{"$f":"'8.IS'!C11","v":"Freight Collected"},{"$f":"'8.IS'!D11","v":0},null,null,0]
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[{"$nulls":3},{"$f":"'8.IS'!C17","v":"Freight Paid"},{"$f":"'8.IS'!D17","v":0},null,null,{"$f":"E16-F16-G16","v":0}]
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[{"$nulls":3},{"$f":"'8.IS'!C25","v":"Supplies Expense"},{"$f":"'8.IS'!D25","v":0},null,null,0]
[{"$nulls":3},{"$f":"'8.IS'!C26","v":"Maintenance & Repair Expense"},{"$f":"'8.IS'!D26","v":0},{"v":2500000,"d":"Rp2,500,000"},null,{"v":-2500000,"d":"Rp(2,500,000)"}]
[{"$nulls":3},{"$f":"'8.IS'!C27","v":"Bad Debt Expense"},{"$f":"'8.IS'!D27","v":0},null,null,0]
[{"$nulls":3},{"$f":"'8.IS'!C29","v":"Insurance Expense"},{"$f":"'8.IS'!D29","v":0},null,null,0]
[{"$nulls":3},{"$f":"'8.IS'!C30","v":"Late Fess Expense"},{"$f":"'8.IS'!D30","v":0},null,null,0]
[{"$nulls":3},{"$f":"'8.IS'!C31","v":"Wages & Salaries Expense"},{"$f":"'8.IS'!D31","v":0},null,null,0]
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[null,null,"Others Revenues :"]
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[{"$nulls":3},{"$f":"'8.IS'!C38","v":"Dividend Revenue"},{"$f":"'8.IS'!D38","v":0},null,null,{"$f":"E37-F37-G37","v":0}]
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[{"$nulls":3},{"$f":"'8.IS'!C44","v":"Income Tax Expense"},{"$f":"'8.IS'!D44","v":0},null,null,0]
[{"$nulls":3},{"$f":"'8.IS'!C45","v":"Loss On Sales of Fixed Asset"},{"$f":"'8.IS'!D45","v":0},null,null,0]
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[null,null,"PERINTAH :"]
[null,null,1,"MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI MENURUT AKUNTANSI DENGAN "]
[{"$nulls":3},"MENYALIN DATA PADA SHEET LAPORAN LABA RUGI \"8.IS\""]
[null,null,2,"ISIKAN SALDO AKUN YANG MENDAPATKAN KPOREKSI POSITIF MAUPUN NEGATIF BERDASARKAN"]
[{"$nulls":3},"INFORMASI MEMORIAL YANG TERTERA PADA SOAL 9"]
[null,null,3,"BUATLAH PERHITUNGAN AKHIR ATAS KOREKSI DARI MASING - MASING AKUN PADA KOLOM LAPORAN"]
[{"$nulls":3},"LABA RUGI (FISKAL) YANG TELAH DISEDIAKAN"]

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[null,null,"DESCRIPTION",null,"AMOUNT"]
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[null,null,"Cost of Sales :"]
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[{"$nulls":3},{"$f":"'9.K-F'!D27","v":"Bad Debt Expense"},{"$f":"'9.K-F'!H27","v":0}]
[{"$nulls":3},{"$f":"'9.K-F'!D28","v":"Insurance Expense"},{"$f":"'9.K-F'!H28","v":0}]
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[{"$nulls":3},{"$f":"'8.IS'!C44","v":"Income Tax Expense"},{"$f":"'9.K-F'!H45","v":0}]
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[{"$nulls":3},{"$f":"'8.IS'!#REF!","v":{"$error":"#REF!"}},{"$f":"'9.K-F'!H48","v":{"$error":"#REF!"}}]
[{"$nulls":3},"Total Others Expenses",null,{"$f":"SUM(E43:E48)","v":{"$error":"#REF!"}}]
[{"$nulls":3},"Total Others Revenues & Gain (Expenses & Losses)",null,null,{"$f":"F41-F49","v":{"$error":"#REF!"}}]
[null,null,"Net Profit",{"$nulls":3},{"$f":"G33+G50","v":{"$error":"#REF!"}}]
[]
[null,null,"PERINTAH :"]
[null,null,1,"MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN LABA RUGI DENGAN MENYALIN"]
[{"$nulls":3},"DATA PADA SHEET KOREKSI FISKAL ( \"9.KF\")"]
[null,null,2,"ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)"]

{"sheet":"9.SE","index":16,"n_rows":18,"n_cols":4,"rows_kept":18,"merged":[[1,1,1,3],[2,1,2,3],[3,1,3,3]]}
[]
[null,{"$f":"'8.IS'!B2","v":"PT YESCOM PRATAMA"}]
[null,"STATEMENT OF RETAINED EARNING'S"]
[null,"For Month Ended December 31, 2020"]
[]
[null,"Retained Earning's, November 30, 2020"]
[]
[null,null,"Plus Net Profit"]
[]
[null,null,"Less Cash Devidend Declared"]
[]
[null,"Retained Earning's, December 31, 2020",null,{"$f":"D6+D8-D10","v":0}]
[]
[]
[null,"PERINTAH :"]
[null,"1.","MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN PERUBAHAN LABA DITAHAN DENGAN"]
[null,null,"MENYALIN DATA PADA DOKUMEN KERTAS KERJA MAUPUN LAPORAN LABA RUGI"]
[null,"2. ","ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)"]

{"sheet":"10. FPR","index":17,"n_rows":38,"n_cols":9,"rows_kept":38,"merged":[[1,1,1,8],[2,1,2,8],[3,1,3,8],[4,1,4,8],[5,1,5,3],[5,7,5,8],[6,1,6,4],[6,5,6,8]]}
[]
[null,{"$f":"'9.SE'!B2","v":"PT YESCOM PRATAMA"}]
[null,"FINANCIAL POSITION REPORT"]
[null,"December 31, 2020"]
[]
[null,"ASSETS",{"$nulls":5},"LIABILITIES AND STOCKHOLDER'S EQUITY"]
[null,"CURRENT ASSETS",{"$nulls":3},"LIABILITIES"]
[null,null,"Cash In Bank",{"$nulls":3},"CURRENT LIABILITIES"]
[null,null,"Petty Cash",{"$nulls":4},"Accounts Payable"]
[null,null,"ShopeePay Cash",{"$nulls":4},"Accrued Expense"]
[null,null,"Cash In Dana App.",{"$nulls":4},"Dividend Payable"]
[null,null,"Account Receivable",{"$nulls":4},"Income Tax Payable"]
[null,null,"Allowance for Doubtful Debt",{"$nulls":4},"VAT Out"]
[null,null,"Merchandise Inventory",{"$nulls":4},"TOTAL CURRENT LIABILITIES",{"$f":"SUM(I9:I13)","v":0}]
[null,null,"Supplies",{"$nulls":3},"LONG TERM LIABILITIES"]
[null,null,"Prepaid Rent",{"$nulls":4},"BCA Bank Loan"]
[null,null,"Prepaid Insurance",{"$nulls":4},"TOTAL LONG TERM LIABILITIES ",{"$f":"I16","v":0}]
[null,null,"VAT In",{"$nulls":4},"TOTAL LIABILITIES",{"$f":"I14+I17","v":0}]
[null,null,"Stok Investment"]
[null,null,"TOTAL CURRENT ASSETS",{"$f":"SUM(D8:D19)","v":0}]
[]
[null,"FIXED ASSETS",{"$nulls":3},"STOCKHOLDER'S EQUITY"]
[null,null,"Land",{"$nulls":4},"Common Stock"]
[null,null,"Building ",{"$nulls":4},"Retained Earning"]
[null,null,"Acc. Depreciation of Building",{"$nulls":4},"Dividend  "]
[null,null,"Vehicle ",{"$nulls":4},"Income Summary"]
[null,null,"Acc. Depreciation of Vehicle",{"$nulls":4},"TOTAL EQUITY",{"$f":"SUM(I23:I26)","v":0}]
[null,null,"Equipment"]
[null,null,"Acc. Depreciation of Equipment"]
[null,null,"TOTAL FIXED ASSETS",{"$f":"SUM(D23:D29)","v":0}]
[]
[null,null,"TOTAL ASSETS",{"$f":"D20+D30","v":0},{"$nulls":3},"TOTAL LIABILITIES AND EQUITY",{"$f":"I18+I27","v":0}]
[]
[]
[null,"PERINTAH :"]
[null,"1.","MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN NERACA DENGAN"]
[null,null,"MENYALIN DATA PADA DOKUMEN KERTAS KERJA MAUPUN LAPORAN LABA RUGI"]
[null,"2. ","ISIKAN SALDO AKUN KONTRA DENGAN DIDAHULUI TANDA NEGATIF (-)"]

{"sheet":"11.CF","index":18,"n_rows":49,"n_cols":6,"rows_kept":49,"merged":[[0,0,0,5],[1,0,1,5],[2,0,2,5],[3,0,3,5],[19,1,19,2],[28,1,28,2],[37,1,37,2]]}
[{"$f":"'13. POST CLOSING TB'!B2","v":"PT YESCOM PRATAMA"}]
["STATEMENT OF CASH FLOW "]
["For the Year Ended December 31, 2020"]
["(Direct Method)"]
[]
[null,"CASH FLOWS FROM OPERATING ACTIVITIES:"]
[null,"Cash In"]
[null,null,"Receive Payment from Customer"]
[null,null,"Sales via Shopee"]
[null,null,"Total",null,{"$f":"SUM(D8:D9)","v":0}]
[null,"Cash Out"]
[null,null,"Repay Trade Payable to Supplier"]
[null,null,"Payment of Advertising Expense"]
[null,null,"Payment of Water, Telephone & Electricity Expense"]
[null,null,"Payment of Income Tax Payable"]
[null,null,"Payment of Wages & Salaries Expense"]
[null,null,"Payment of Administration Fee"]
[null,null,"Recharge of Petty Cash"]
[null,null,"Total",null,{"$f":"SUM(D12:D18)","v":0}]
[null,"Net Cash Provided by Operating Activities",{"$nulls":3},{"$f":"E10-E19","v":0}]
[]
[null,"CASH FLOWS FROM INVESTING ACTIVITIES :"]
[null,"Cash In"]
[null,null,"-"]
[null,null,"Total",null,{"$f":"SUM(D24:D24)","v":0}]
[null,"Cash Out"]
[null,null,"-"]
[null,null,"Total",null,{"$f":"D27","v":0}]
[null,"Net Cash Used In Investing Activities",{"$nulls":3},{"$f":"E25-E28","v":0}]
[]
[null,"CASH FLOWS FROM FINANCING ACTIVITIES :"]
[null,"Cash In"]
[null,null,"-"]
[null,null,"Total",null,0]
[null,"Cash Out"]
[null,null,"-"]
[null,null,"Total",null,{"$f":"SUM(D36:D36)","v":0}]
[null,"Net Cash Used In Financing Activities",{"$nulls":3},{"$f":"E34-E37","v":0}]
[]
[null,null,"Net Increase (Decrease) in Cash",null,null,{"$f":"F20+F29+F38","v":0}]
[null,null,"Cash at Beginning of Month"]
[null,null,"Cash at End of Month",null,null,{"$f":"F40+F41","v":0}]
[]
[]
[null,"PERINTAH :",{"$nulls":3},{"$f":"F42-SUM('10. FPR'!D8:D11)","v":0}]
[null,"1.","MASUKKAN SALDO MASING - MASING AKUN PENYUSUN LAPORAN ARUS KAS DENGAN"]
[null,null,"MENYALIN DATA PADA DOKUMEN JURNAL PENERIMAAN KAS DAN JURNAL PENGELUARAN KAS !"]
[null,"2.","KHUSUS ISIAN DATA BERKAITAN DENGAN PENDAPATAN BUNGA DAN BIAYA ADMINISTRASI BANK,"]
[null,null,"GUNAKAN INFORMASI PADA BUKTI MEMORIAL !"]

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[]
[null,{"$f":"'10. FPR'!B2","v":"PT YESCOM PRATAMA"}]
[null,"GENERAL JOURNAL (CLOSING)"]
[null,{"$f":"'9.SE'!B4:D4","v":"For Month Ended December 31, 2020"}]
[null,"(in Rupiahs)"]
[{"$nulls":9},"Page :  1"]
[null,"DATE",null,"EVIDENCE NO.","DESCRIPTION",null,null,"POST REF","DEBIT","CREDIT"]
[null,"Dec",31,null,{"$f":"VLOOKUP(H8,WS!$B$9:$M$67,2,0)","v":"Sales of Merchandise"},null,null,"4-1100"]
[{"$nulls":4},{"$f":"VLOOKUP(H9,WS!$B$9:$M$67,2,0)","v":"Freight Collected"},null,null,"4-1400"]
[{"$nulls":4},{"$f":"VLOOKUP(H10,WS!$B$9:$M$67,2,0)","v":"Late Fees Collected"},null,null,"4-1500"]
[{"$nulls":4},{"$f":"VLOOKUP(H11,WS!$B$9:$M$67,2,0)","v":"Purchase Discount"},null,null,"5-1200"]
[{"$nulls":4},{"$f":"VLOOKUP(H12,WS!$B$9:$M$67,2,0)","v":"Interest Revenue"},null,null,"8-1000"]
[{"$nulls":4},{"$f":"VLOOKUP(H13,WS!$B$9:$M$67,2,0)","v":"Dividend Revenue"},null,null,"8-2000"]
[{"$nulls":4},{"$f":"VLOOKUP(H14,WS!$B$9:$M$67,2,0)","v":"Gain On Sales of Fixed Asset"},null,null,"8-3000"]
[{"$nulls":5},{"$f":"VLOOKUP(H15,WS!$B$9:$M$67,2,0)","v":"Income Summary"},null,"3-1400"]
[{"$nulls":4},"(Menutup Akun-Akun Pendapatan)"]
[]
[null,null,31,null,{"$f":"VLOOKUP(H18,WS!$B$9:$M$67,2,0)","v":"Income Summary"},null,null,"3-1400"]
[{"$nulls":5},{"$f":"VLOOKUP(H19,WS!$B$9:$M$67,2,0)","v":"Sales Discount"},null,"4-1200"]
[{"$nulls":5},{"$f":"VLOOKUP(H20,WS!$B$9:$M$67,2,0)","v":"Sales Return"},null,"4-1300"]
[{"$nulls":5},{"$f":"VLOOKUP(H21,WS!$B$9:$M$67,2,0)","v":"Cost of Goods Sold"},null,"5-1100"]
[{"$nulls":5},{"$f":"VLOOKUP(H22,WS!$B$9:$M$67,2,0)","v":"Freight Paid"},null,"5-1300"]
[{"$nulls":5},{"$f":"VLOOKUP(H23,WS!$B$9:$M$67,2,0)","v":"Advertising Expense"},null,"6-1100"]
[{"$nulls":5},{"$f":"VLOOKUP(H24,WS!$B$9:$M$67,2,0)","v":"Water, Telephone & Electricity Exp."},null,"6-1200"]
[{"$nulls":5},{"$f":"VLOOKUP(H25,WS!$B$9:$M$67,2,0)","v":"Rent Expense"},null,"6-1300"]
[{"$nulls":5},{"$f":"VLOOKUP(H26,WS!$B$9:$M$67,2,0)","v":"Supplies Expense"},null,"6-1400"]
[{"$nulls":5},{"$f":"VLOOKUP(H27,WS!$B$9:$M$67,2,0)","v":"Maintenance & Repair Expense"},null,"6-1500"]
[{"$nulls":5},{"$f":"VLOOKUP(H28,WS!$B$9:$M$67,2,0)","v":"Bad Debt Expense"},null,"6-1600"]
[{"$nulls":5},{"$f":"VLOOKUP(H29,WS!$B$9:$M$67,2,0)","v":"Depreciation Expense"},null,"6-1700"]
[{"$nulls":5},{"$f":"VLOOKUP(H30,WS!$B$9:$M$67,2,0)","v":"Insurance Expense"},null,"6-1800"]
[{"$nulls":5},{"$f":"VLOOKUP(H31,WS!$B$9:$M$67,2,0)","v":"Late Fess Expense"},null,"6-1900"]
[{"$nulls":5},{"$f":"VLOOKUP(H32,WS!$B$9:$M$67,2,0)","v":"Wages & Salaries Expense"},null,"6-2000"]
[{"$nulls":5},{"$f":"VLOOKUP(H33,WS!$B$9:$M$67,2,0)","v":"Payment Fee"},null,"6-2100"]
[{"$nulls":5},{"$f":"VLOOKUP(H34,WS!$B$9:$M$67,2,0)","v":"Interest Expense"},null,"9-1100"]
[{"$nulls":5},{"$f":"VLOOKUP(H35,WS!$B$9:$M$67,2,0)","v":"Bank Service Charge"},null,"9-1200"]
[{"$nulls":5},{"$f":"VLOOKUP(H36,WS!$B$9:$M$67,2,0)","v":"Income Tax Expense"},null,"9-1300"]
[{"$nulls":5},{"$f":"VLOOKUP(H37,WS!$B$9:$M$67,2,0)","v":"Loss On Sales of Fixed Asset"},null,"9-1400"]
[{"$nulls":4},"(Menutup Akun-akun Beban)"]
[]
[null,null,31,null,{"$f":"VLOOKUP(H40,WS!$B$9:$M$67,2,0)","v":"Income Summary"},null,null,"3-1400"]
[{"$nulls":5},{"$f":"VLOOKUP(H41,WS!$B$9:$M$67,2,0)","v":"Retained Earnings"},null,"3-1200"]
[{"$nulls":4},"(Menutup Akun Ikhtisar Laba Rugi)"]
[]
[{"$nulls":5},"TOTAL",null,null,{"$f":"SUM(I8:I43)","v":0},{"$f":"SUM(J8:J43)","v":0}]
[]
[null,null,"PERINTAH :"]
[null,null,"BUATLAH JURNAL PENUTUP YANG TERDIRI DARI PENUTUPAN PENDAPATAN, BEBAN, LABA, DAN DEVIDEN!"]

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[]
[null,{"$f":"'12. CLOSING'!B2","v":"PT YESCOM PRATAMA"}]
[null,"POST CLOSING TRIAL BALANCE"]
[null,"December 31, 2020"]
[]
[null,"ACC. NO","ACCOUNT NAME","AMOUNT"]
[{"$nulls":3},"DEBIT","CREDIT"]
[null,{"$f":"'1. TB'!B8","v":"1-1110"},{"$f":"'1. TB'!C8","v":"Cash In Bank"}]
[null,{"$f":"'1. TB'!B9","v":"1-1120"},{"$f":"'1. TB'!C9","v":"Petty Cash"}]
[null,{"$f":"'1. TB'!B10","v":"1-1130"},{"$f":"'1. TB'!C10","v":"ShopeePay Cash"}]
[null,{"$f":"'1. TB'!B11","v":"1-1140"},{"$f":"'1. TB'!C11","v":"Cash In Dana App."}]
[null,{"$f":"'1. TB'!B12","v":"1-1210"},{"$f":"'1. TB'!C12","v":"Account Receivable"}]
[null,{"$f":"'1. TB'!B13","v":"1-1220"},{"$f":"'1. TB'!C13","v":"Allowance for Doubtful Debt"}]
[null,{"$f":"'1. TB'!B14","v":"1-1310"},{"$f":"'1. TB'!C14","v":"Merchandise Inventory"}]
[null,{"$f":"'1. TB'!B15","v":"1-1320"},{"$f":"'1. TB'!C15","v":"Supplies"}]
[null,{"$f":"'1. TB'!B16","v":"1-1410"},{"$f":"'1. TB'!C16","v":"Prepaid Rent"}]
[null,{"$f":"'1. TB'!B17","v":"1-1420"},{"$f":"'1. TB'!C17","v":"Prepaid Insurance"}]
[null,{"$f":"'1. TB'!B18","v":"1-1510"},{"$f":"'1. TB'!C18","v":"VAT In"}]
[null,{"$f":"'1. TB'!B19","v":"1-2100"},{"$f":"'1. TB'!C19","v":"Stok Investment"}]
[null,{"$f":"'1. TB'!B20","v":"1-3100"},{"$f":"'1. TB'!C20","v":"Land"}]
[null,{"$f":"'1. TB'!B21","v":"1-3201"},{"$f":"'1. TB'!C21","v":"Building at Cost"}]
[null,{"$f":"'1. TB'!B22","v":"1-3202"},{"$f":"'1. TB'!C22","v":"Building Accum Dep."}]
[null,{"$f":"'1. TB'!B23","v":"1-3301"},{"$f":"'1. TB'!C23","v":"Vehicle at Cost"}]
[null,{"$f":"'1. TB'!B24","v":"1-3302"},{"$f":"'1. TB'!C24","v":"Vehicle Accum Dep."}]
[null,{"$f":"'1. TB'!B25","v":"1-3401"},{"$f":"'1. TB'!C25","v":"Equipment at Cost"}]
[null,{"$f":"'1. TB'!B26","v":"1-3402"},{"$f":"'1. TB'!C26","v":"Equipment Accum Dep."}]
[null,{"$f":"'1. TB'!B27","v":"2-1110"},{"$f":"'1. TB'!C27","v":"Accounts Payable"}]
[null,{"$f":"'1. TB'!B28","v":"2-1120"},{"$f":"'1. TB'!C28","v":"Accrued Expense"}]
[null,{"$f":"'1. TB'!B29","v":"2-1130"},{"$f":"'1. TB'!C29","v":"Dividend Payable"}]
[null,{"$f":"'1. TB'!B30","v":"2-1140"},{"$f":"'1. TB'!C30","v":"Income Tax Payable"}]
[null,{"$f":"'1. TB'!B31","v":"2-1150"},{"$f":"'1. TB'!C31","v":"VAT Out"}]
[null,{"$f":"'1. TB'!B32","v":"2-2100"},{"$f":"'1. TB'!C32","v":"BCA Bank Loan"}]
[null,{"$f":"'1. TB'!B33","v":"3-1100"},{"$f":"'1. TB'!C33","v":"Common Stock"}]
[null,{"$f":"'1. TB'!B34","v":"3-1200"},{"$f":"'1. TB'!C34","v":"Retained Earnings"}]
[null,{"$f":"'1. TB'!B35","v":"3-1300"},{"$f":"'1. TB'!C35","v":"Dividend"}]
[null,{"$f":"'1. TB'!B36","v":"3-1400"},{"$f":"'1. TB'!C36","v":"Income Summary"}]
[null,"TOTAL",null,{"$f":"SUM(D8:D36)","v":0},{"$f":"SUM(E8:E36)","v":0}]
[]
[null,"PERINTAH :"]
[null,"1. MASUKKAN SALDO MASING - MASING AKUN DENGAN MENYALIN DATA YANG "]
[null,"    TELAH DIBUAT PADA LAPAORAN NERACA (SHEET 12.FPR)"]
[null,"2. ISIKAN SALDO KEDALAM KOLOM DEBIT / KREDIT SESUAI DENGAN SALDO NORMAL"]