Acct.

Account Title Debit Credit

No.
101 CASH IN BANK
102 PETTY CASH FUND
103 CHANGE FUND
110 ACCOUNTS RECEIVABLE
110-A ALLOWANCE FOR DOUBTFUL ACCOUNTS
111 NOTES RECEIVABLE
112 INTEREST RECEIVABLE -
113 ADVANCES TO EMPLOYEES
CASH DEPOSIT - ANGELES ELECTRIC
120
CORP.
130 MERCHANDISE INVENTORY
140 STORE SUPPLIES -
141 OFFICE SUPPLIES -
150 PREPAID INSURANCE
160 LAND
161 BUILDING
161-A ACCUMULATED DEPRECIATION-BUILDING
162 REPAIR EQUIPMENT AND TOOLS
ACCUMULATED DEPRECIATION-REP
162-A
EQUIPT & TOOLS
163 STORE EQUIPMENT
ACCUMULATED DEPRECIATION - STORE
163-A
EQUIPMENT
164 FURNITURE AND FIXTURES
ACCUMULATED DEPRECIATION-FURN &
164-A
FIXT
201 ACCOUNTS PAYABLE
202 NOTES PAYABLE -
203 LOAN PAYABLE
204 VAT PAYABLE
205 UTILITIES PAYABLE -
206 INTEREST PAYABLE -
207 SSS PREMIUMS PAYABLE
208 PHILHEALTH PREMIUMS PAYABLE
209 HDMF PREMIUMS PAYABLE
210 WITHHOLDING TAXES PAYABLE
301 NOEL, CAPITAL
302 NOEL, DRAWINGS
401 SALES
401-A SALES RETURNS AND ALLOWANCES
401-B SALES DISCOUNT
402 SERVICE INCOME
403 INTEREST INCOME
404 OUTPUT TAX -
501 PURCHASES
501-A FREIGHT-IN
501-B PURCHASES RETURNS AND ALLOWANCES
501-C PURCHASE DISCOUNT
502 INPUT TAX -
601 SALARIES EXPENSE
602 UTILITIES EXPENSE
603 DEPRECIATION EXPENSE - BUILDING -
DEPRECIATION EXPENSE - REPAIR EQUIPT
604 -
& TOOLS
DEPRECIATION EXPENSE - STORE
605 -
EQUIPMENT
DEPRECIATION EXPENSE - FURNITURE &
606 -
FIXTURES
607 INSURANCE EXPENSE -
608 SSS, PH, AND HDMF CONTRIBUTIONS
609 DOUBTFUL ACCOUNTS EXPENSE -
610 TRANSPORTATION EXPENSE
611 DELIVERY EXPENSE
612 STORE SUPPLIES EXPENSE
613 OFFICE SUPPLIES EXPENSE
614 INTEREST EXPENSE
615 BANK CHARGES
616 MISCELLANEOUS EXPENSE