Professional Documents
Culture Documents
DR CR DR CR
DR CR DR CR
DR CR DR CR
Dr Cr Dr Cr
1 PHP 10,000 1 PHP 25,000 1
3 PHP 10,000 PHP 10,000 4 2 PHP 300,000 PHP 10,000 3
5 PHP 180,000 PHP 162,000 6 PHP 180,000 5
7 PHP 270,000 PHP 270,000 8
10 PHP 750,000 PHP 600,000 11
12 PHP 3,000 PHP 3,000 13
30 PHP 100 PHP 100 31 PHP 190,000 Cash - MDS
PHP 1,045,100 Bal PHP 135,000
Bal PHP 178,000 PHP 325,000 PHP 325,000 17
PHP 1,223,100 PHP 1,223,100 18
Cash - Treasury
CASH - TRA Dr Cr
Dr Cr 4 PHP 10,000
32 PHP 87,460 PHP 87,460 33 6 PHP 162,000
8 PHP 270,000
9 PHP 275,000
11 PHP 600,000
13 PHP 3,000
31 PHP 100
32 33 Office Supplies Inventory
PHP 0
PHP 1,320,100 19
PHP 1,320,100 PHP 1,320,100 20
office Equipment Buildings Due to BIR
Dr Cr Dr Cr
PHP 80,000 1 PHP 500,000
PHP 0
PHP 80,000
PHP 80,000 PHP 80,000
Subsidy from National Government
Cash - MDS Dr Cr 33
Dr Cr PHP 1,200,000 17
PHP 1,200,000 PHP 26,618 18
PHP 26,618
PHP 487,990 22 PHP 87,460 32
PHP 50,834 24 36 PHP 132,196
PHP 508,649 25 PHP 132,196
PHP 18,750 26 PHP 1,181,882 Accounts Payable
PHP 189 27 PHP 1,314,078 PHP 1,314,078
PHP 2,000 28
PHP 26,010 34
PHP 132,196 36
PHP 1,226,618 25
PHP 0 26
PHP 1,226,618 PHP 1,226,618 27
Office Equipment
Dr Cr CY
20 PHP 658,000 PY
Accumulated Surplus/Deficit
Dr Cr
PHP 588,583
PHP 1,598,000
Expenses
Dr Cr
Salaries and Wages Regular PHP 510,000
PERA PHP 55,000
Traveling Expense-Local PHP 4,416
Training Expense PHP 11,040
Water Expense PHP 1,656
Electricity Expense PHP 8,280
Telephone Expenses PHP 1,656
Janitorial Services PHP 1,104
Security Services PHP 2,760
Rent/Lease Expenses PHP 22,080
Traveling Expense-Foreign PHP 1,900
Office Supplies Inventory PHP 12,420
Depereciation-Machinery & Eqpt. PHP 140,220
Depreciation-Bldg. PHP 19,000
Impairment Loss PHP 120
Accumulated Surplus/Deficit
PHP 791,652
Pre Trial Balance Dr Cr
Cash - Collecting Officer PHP 178,000
Cash - Treasury PHP 1,320,100
Cash - MDS PHP 0
Accounts Receivable PHP 135,000
office Equipment PHP 738,000
Office Supplies Inventory PHP 1,580
Buildings PHP 500,000
Accumulated Depreciation - Machinery & Eqpt PHP 140,220
Accumulated Depreciation - Bldg. PHP 19,000
Allowance for Impairment PHP 120
Due to BIR PHP 0
Due to GSIS PHP 1,275
Due to Pag-IBIG PHP 850
Due to PhilHEALTH PHP 43
Accounts Payable PHP 134,360
Revenue PHP 1,598,000
Expenses PHP 791,652
Accumulated Surplus/Deficit PHP 588,583
Subsidy from National Government PHP 1,181,882
PHP 3,664,332 PHP 3,664,333