ECA Manpower Services Inc.

Chart of Accounts
Account Title Type
Accounts Receivable (A/R) Accounts receivable (A/R)
Receivable from Employee Accounts receivable (A/R)
Input Tax - VAT Current assets
Inventory Current assets
Prepaid Insurance Current assets
Accrued liabilities Current liabilities
Accrued Liabilities - 13th Month and SIL Current liabilities
Non VAT Payable Current liabilities
Output Tax - VAT Current liabilities
Pag - ibig EE (Admin) Current liabilities
Pag - ibig EE (Client) Current liabilities
Permits and Licenses Current liabilities
Philhealth EE (Admin) Current liabilities
Philhealth EE (Client) Current liabilities
Rent Liability Current liabilities
Social Security System EE (Admin) Current liabilities
Social Security System EE (Client) Current liabilities
Service Revenue Income
Direct labour - COS Cost of sales
13th month and SIL Expenses
Advertising Expenses Expenses
Allowance Expenses
Bank charges Expenses
Fuel Expense Expenses
Insurance Expenses
Legal and professional fees Expenses
Meals and entertainment Expenses
Other Expenses Expenses
Pag - ibig ER (Admin) Expenses
Pag - ibig ER (Client) Expenses
Philhealth ER (Admin) Expenses
Philhealth ER (Client) Expenses
Repairs and Maintenance Expenses
Salaries and Wages Expenses
Security Agency Fee Expenses

Shipping Expenses
Social Security System ER (Admin) Expenses
Social Security System ER (Client) Expenses
Supplies and Materials - (Admin) Expenses
Telecommunication Expenses
Tools and Materials - (Client) Expenses
Training Fee Expenses

Travel Expense Expenses

Utilities Expense Expenses
wer Services Inc.
of Accounts
Description
Record Billing with Sales
ATDs (Deductions , CA,etc.,)
VAT on Purchase
Uniforms ...
Insurance bought (100 cards...)
Current Payables not yet Paid
Payroll
Non VAT Registered Purchases
Sales VAT
PI Employee Share ADMIN only; Payroll
PI Employee Share ALL Clients only; Payroll
Permits and Licenses for ADMIN
PH Employee Share ADMIN only; Payroll
PH Employee Share ALL Clients only; Payroll
Quarterly Payment of Rent (Liability)
SSS Employee Share ADMIN only; Payroll
SSS Employee Share ALL Clients only; Payroll
Billing account for SALES
Payroll Client Gross
paid to Employee 13th Month and SIL for 2019
Tarp, fliers
Lead Man Allowance
Bank Charges
Fuel
Insurance given/charge to employee
Notary...
Admin Meals and Entertainment
others...
PI Employere Share ADMIN only; Payment
PI Employere Share CLIENT only; Payment
PH Employere Share ADMIN only; Payment
PH Employere Share CLIENT only; Payment
Repairs and Maintenance
Admin Salary
Danco

Padala
SSS Employere Share ADMIN only; Payment
SSS Employere Share CLIENT only; Payment
Supplies ADMIN only
Telephone and Comp Phones
Supplies CLIENT only
Training Fee CLIENT only

Travel Allowance ADMIN including FARE

Water and Electric
 3ES Logistic Services Inc.
Chart of Accounts
Account Title Type
Cash in Bank - BDO Cash and cash equivalents
Cash in Bank - MBTC 1 Cash and cash equivalents
Cash in Bank - MBTC 2 Cash and cash equivalents
Inventory Current assets
Prepaid Expenses Current assets
Leasehold Improvement Non-current assets
Accrued Liabilities Current liabilities
Input Tax - Value Added Tax Payable Current liabilities
Non VAT (Purchases) Payable Current liabilities
Non VAT (Sales) Payable Current liabilities
Output Tax - Value Added Tax Payable Current liabilities
Pag - Ibig EE Current liabilities
Philhealth EE Current liabilities
Social Security System EE Current liabilities
Accrued non-current liabilities Non-current liabilities
Long-term debt Non-current liabilities
Other Income Income
Sales - NonVat - PM Income
Sales - NonVat - WV Income
Sales - PM Income
Sales - WV Income
Budget - COS Cost of sales
Direct labor - PM Cost of sales
Direct labor - WV Cost of sales
Fuel - PM Cost of sales
Fuel - WV Cost of sales
Meal - PM Cost of sales
Meal - WV Cost of sales
Shipping Fee - COS Cost of sales
Stripping and Forklift - PM Cost of sales
Stripping and Forklift - WV Cost of sales
Agency Fee Expenses
Fuel - Admin Expenses
Insurance Expense Admin Expenses
Insurance Expense PM Expenses
Insurance Expense WV Expenses
Legal and Professional Fees Expenses
Licenses and Renewals Admin Expenses
Licenses and Renewals PM Expenses
Licenses and Renewals WV Expenses
Non VAT (Purchases) Expense Expenses
Other general and administrative expenses Expenses
Pag - Ibig ER Expenses
Parking Fee Expenses
Philhealth ER Expenses
Printing Expenses
Rent Expense Expenses
Repairs and Maintenance Admin Expenses
Repairs and Maintenance PM Expenses
Repairs and Maintenance WV Expenses
Salaries and Wages expenses Expenses
Social Security System ER Expenses
Supplies Expenses
Telecommunication Admin Expenses
Telecommunication PM Expenses
Telecommunication WV Expenses
Transportation Expense Expenses
Utilities Expenses
.

Description
Shipping
Mother Account
Amortization
Uniforms
Shipping, Fuel Casubuan
Suresca, Barracks, Patindog o sa bag o nga
Motorpool
Current Payables not yet Paid
VAT on Purchases
Non VAT Registered Purchases
Waybill
VAT on Sales
Pag ibig Employee Share
Ph Employee Share
SSS Employee Share
Paperless
ORIX Checks
Other Income Scrap
Waybill
Waybill
Invoice
Invoice
COS
Driver's Gross Salary
Driver's Gross Salary
Fuel Expense (Maam Iden)
Fuel Expense (Maam Iden)
Meal
Meal
Shipping Monitoring and Tri Star
Stripping and Forklift
Stripping and Forklift
Guard
Fuel Expense (Maam Iden)
Insurance
Insurance
Insurance
Notaryo
LTO PAMI LTFRB
LTO PAMI LTFRB
 LTO PAMI LTFRB
Non VAT on Purchases
Other Expense
Pag ibig Employer Share
Parking fee
Ph Employer Share
Bama Printing press
Rent MP Bitoon , Garahe , Office
Admin RM
PM RM
WV RM
Admin Salary
SSS Employer Share
Supplies
Billing Office
PM Comp Phone
WV Comp Phone
Plete
Tubig Suga