Bookkeeping System DELA CRUZ - xlsx850742659

Account
Account Title Type

Code
STATEMENT OF FINANCIAL CONDITION (Balance Sheet)
ASSET ACCOUNTS 10000
CURRENT ASSETS 11000-12000
Cash and Cash Equivalents 11100-11180 Current Assets
Cash on Hand 11110 Current Assets

Checks & Other Cash Items 11120 Current Assets
Cash in Bank 11130 Current Assets
Cash in Cooperative Federation 11140 Current Assets
Petty Cash Fund 11150 Current Assets
Revolving Fund 11160 Current Assets
Change Fund 11170 Current Assets

ATM Fund 11180 Current Assets
Loans and Receivables 11200-11300 Current Assets
Loans Receivable-Current 11210 Current Assets
Loans Receivable-Past Due 11220 Current Assets
Loans Receivable Restructured 11230 Current Assets
Loans Receivables-Loans in Litigation 11240 Current Assets
Unearned Interests and Discounts 11241 Current Assets
Allowance for Probable Losses–Loans 11242 Current Assets
Accounts Receivables-Trade 11250 Current Assets
Accounts Receivables Trade-Past Due 11260 Current Assets
Accounts Receivales Trade-Restructured 11270 Current Assets
Accounts Receivales Trade-in Litigation 11280 Current Assets

Allowance for Probable Losses-Accounts Receivable Trade 11281 Current Assets
Installment Receivables-Current 11290 Current Assets
Installment Receivables-Past Due 11300 Current Assets
Installment Receivables-Restructured 11310 Current Assets
Installment Receivables-in Litigation 11320 Current Assets

Allowance for Probable Losses-Installment Receivables 11321 Current Assets
Unrealized Gross Margin 11322 Current Assets
Sales Contract Receivable 11330 Current Assets
Allowance for Probable Losses-Sales Contract Receivables 11331 Current Assets
Accounts Receivables-Non trade 11340 Current Assets
Allowance fro Probable Losses-Accounts Receivable non trade 11341 Current Assets
Advances to Officers,Employees and Members 11350 Current Assets
Due from Accountable Officers,Employees and Members 11360 Current Assets

Finance Lease Receivable 11370 Current Assets
Allowance for Impairment-Finance Lease Receivable 11371 Current Assets
Other Current Receivables 11380 Current Assets
Financial Assets 11400 Current Assets
Financial Asset at fair value through profit or loss 11410 Current Assets
Financial Asset at cost 11420 Current Assets
Inventories 11500 Current Assets

Merchandise Inventory 11510 Current Assets
Repossessed Inventories 11520 Current Assets
Spare Parts/Materials & Other Goods Inventory 11530 Current Assets
Raw Materials Inventory 11540 Current Assets
Work in Process Inventory 11550 Current Assets
Finished Goods Inventory 11560 Current Assets
Inventory Agricultural Produce 11570 Current Assets
Equipment for Lease Inventory 11580 Current Assets
Allowance for impairment-Inventory 11590 Current Assets
Biological Assets 11600 Current Assets
Other Current Assets 12000 Current Assets
Input Tax 12110 Current Assets
Creditable VAT 12120 Current Assets
Creditable Witholding Tax 12130 Current Assets

Deposits to Suppliers 12140 Current Assets
Unused Supplies 12150 Current Assets
Assets Acquired in Settlement of Loans/Accounts 12160 Current Assets
Accumulated Depreciation and Impairment Assets Acquired in 12161 Current Assets
Settlemnt of loans/accounts
Prepaid Expenses 12170 Current Assets
Other Current Asset 12200 Current Assets
NON CURRENT ASSETS 13000-17000
Financial Assets Long Term 13100 Non Current Assets
Financial asset at cost 13110 Non Current Assets
Financial Asset at amortized cost 13120 Non Current Assets
Investment in Subsidiaries 13200 Non Current Assets
Investment in Associate 13300 Non Current Assets
Investment in Joint Ventures 13400 Non Current Assets
Investment Property 13500 Non Current Assets
Investment Property-Land 13510 Non Current Assets
Investment Property-Building 13520 Non Current Assets
Accumulated Depreciation-Investment Property Building 13521 Non Current Assets
Real Properties Acquired (RPA) 13530 Non Current Assets

Accumulated Depreciation-RPA 13610 Non Current Assets
Property,Plant and Equipment 14000 Non Current Assets
Land 14110 Non Current Assets
Land Improvements 14120 Non Current Assets
Accumulated Depreciation-Land Improvements 14121 Non Current Assets
Building and Improvements 14130 Non Current Assets
Accumulated Depreciation–Building and Improvements 14131 Non Current Assets
Building on Leased/Usufruct Land 14140 Non Current Assets
Accumulated Depreciation-Building on Leased/Usufruct Land 14141 Non Current Assets
Utility Plant 14150 Non Current Assets

Accumulated Depreciation-Utility Plant 14151 Non Current Assets
Property,Plant and Equipment-Under Finance Lease 14160 Non Current Assets
Accumulated Depreciation-Property,Plant & Equipment under 14161 Non Current Assets
Finance Lease
Construction in Progress 14170 Non Current Assets
Accumulated Depreciation-Property,Plant & Equipment under 14171 Non Current Assets

Finance Lease
Furniture,Fixtures & Equipment (FFE) 14180 Non Current Assets
Accumulated Depreciation FFE 14181 Non Current Assets

Machineries,Tools and Equipment 14190 Non Current Assets
Accumulated Depreciation-Machineries,Tools and Equipment 14191 Non Current Assets
Kitchen,Canteen & Catering Equipment/Utensils 14200 Non Current Assets
Accumulated Depreciation-Kitchen, Canteen & Catering 14201 Non Current Assets

Equipment/Utensils
Transportation Equipment 14210 Non Current Assets
Accumulated Depreciation-Transportation Equipment 14211 Non Current Assets
Linens and Uniforms 14220 Non Current Assets

Accumulated Depreciation-Linens and Uniforms 14221 Non Current Assets
Nursery/ Greenhouses 14230 Non Current Assets
Accumulated Depreciation-Nursery/Greenhouse 14231 Non Current Assets
Leasehold Rights & Improvements 14240 Non Current Assets

Other Property,Plant and Equipment 14290 Non Current Assets
Biological Assets 15000 Non Current Assets
Biological Assets-Animals 15100 Non Current Assets
Accumulated Depreciation-Biological Assets-Animals 15110 Non Current Assets
Biological Assets–Plants 15200 Non Current Assets
Accumulated Depreciation–Biological Assets-Plants 15210 Non Current Assets
Intangible Assets 16000 Non Current Assets
Franchise 16100 Non Current Assets
Franchise Cost 16200 Non Current Assets

Copyright 16300 Non Current Assets
Patent 16400 Non Current Assets
Other Non Current Assets 17000 Non Current Assets

Computerization Cost 17100 Non Current Assets
Other Funds and Deposits 17200 Non Current Assets

Due from Head Office/Branch/ Satellites 17300 Non Current Assets
Deposit on Returnable Containers 17400 Non Current Assets
Miscellaneous Assets 17900 Non Current Assets
LIABILITIES 20000
CURRENT LIABILITIES 21000-23000 Current Liabilities
Deposit Liabilities 21100 Current Liabilities

Saving Deposits 21110 Current Liabilities
Time Deposits 21120 Current Liabilities
Trade and Other Payables 21200 Current Liabilities
Accounts Payable-Trade 21210 Current Liabilities
Accounts Payable- Non Trade 21220 Current Liabilities
Loans Payable-Current 21230 Current Liabilities

Finance Lease Payable-current 21240 Current Liabilities
Due to deployed members 21250 Current Liabilities
Cash Bond Payable 21260 Current Liabilities
Other Payables 21290 Current Liabilities
Accrued Expenses 21300 Current Liabilities
Due to Regulatory Agencies 21310 Current Liabilities
SSS/ECC/Philhealth/Pag-ibig Premium Contributions Payable 21320 Current Liabilities
SSS/Pag-Ibig Loans Payable 21330 Current Liabilities

Withholding Tax Payable 21340 Current Liabilities
Output Tax 21350 Current Liabilities
VAT Payable 21360 Current Liabilities
Income Tax Payable 21370 Current Liabilities
Other Accrued Expenses 21390 Current Liabilities
Other Current Liabilities 21400 Current Liabilities
Deposit from Customers 21410 Current Liabilities
Advances from Customers 21420 Current Liabilities
School Program Support Fund Payable 21430 Current Liabilities
Interest on Share Capital Payable 21440 Current Liabilities
Patronage Refund Payable 21450 Current Liabilities
Due to Union/Federation (CETF) 21460 Current Liabilities
Other Current Liabilities 21490 Current Liabilities
NON CURRENT LIABILITIES 22000 Non Current Liabilities
Loans Payable 22100 Non Current Liabilities
Discounts on Loans Payable 22200 Non Current Liabilities
Revolving Capital Payable 22300 Non Current Liabilities
Retirement Payable 22400 Non Current Liabilities
Finance Lease Payable-Long Term 22500 Non Current Liabilities
Other Non-Current Liabilities 23000 Non Current Liabilities
Project Subsidy Fund 23110 Non Current Liabilities
Members’ Benefit and Other Funds Payable 23120 Non Current Liabilities
Due to Head Office/Branch/Satellite 23130 Non Current Liabilities
CSF Guarantee Fund 23140 Non Current Liabilities
Other Non Current Liabilities 23190 Non Current Liabilities
EQUITY 30000
Member's Equity 30100 Equity
Subscribed Share Capital-Common 30110 Equity
Subscription Receivable-Common 30120 Equity
Paid-up Share Capital-Common 30130 Equity
Treasury Shares Capital-Common 30131 Equity
Subscribed Share Capital-Preferred 30210 Equity
Subscriptions Receivable-Preferred 30220 Equity
Paid-up Share Capital-Preferred 30230 Equity
Treasury Shares Capital-Preferred 30231 Equity
Deposit for Share Capital Subscription 30300 Equity
Undivided Net Surplus 30400 Equity
Net Loss 30500 Equity
Donations/Grants 30600 Equity

Statutory Funds 30700 Equity
Reserve Fund 30710 Equity
Cooperative Education & Training Fund 30720 Equity
Community Development Fund 30730 Equity
Optional Fund 30740 Equity

Revaluation Surplus 30800 Equity
STATEMENT OF OPERATIONS (Income Statement)
REVENUE 40000
Income from Credit Operations 40100 Revenue
Interest Income from Loans 40110 Revenue
Service Fees 40120 Revenue
Filing Fees 40130 Revenue
Fines,Penalties,Surcharges 40140 Revenue
Income from Service Operations 40200 Revenue
Service Income 40210 Revenue
Interest Income from Lease Agreement 40220 Revenue
Income from Marketing/Consumers/Production Operations 40300 Revenue
Sales 40310 Revenue

Installment Sales 40320 Revenue
Sales Returns & Allowances 40330 Revenue
Sales Discounts 40340 Revenue
Other Income 40400 Revenue
Income/Interest from Investment/Deposits 40410 Revenue
Membership Fee 40420 Revenue

Commission Income 40430 Revenue
Realized Gross Margin 40440 Revenue
Miscellaneous Income 40450 Revenue
Cost of Goods Sold 50000 Revenue
Cost of Good Sold 51000 Revenue
Purchases 51110 Revenue
Raw Material Purchases 51120 Revenue
Purchase Returns & Allowances 51130 Revenue
Purchase Discounts 51140 Revenue
Freight In 51160 Revenue
Direct Labor 51170 Revenue
Factory/Processing Overhead 51180 Revenue
Inventory Loss 51200 Revenue
Cost of Services 60000 Revenue
Project Management Cost 61000 Revenue
Labor and Technical Supervision 61110 Revenue
Salaries & Wages 61210 Revenue
Employees' Benefits 61230 Revenue
SSS,Philhealth,Pag-Ibig Contribution 61240 Revenue
Retirement Benefit Expenses 61250 Revenue
Professional and Consultancy Fees 61280 Revenue
Supplies 61370 Revenue
Power,Light and Water 61410 Revenue
Insurance 61430 Revenue
Repairs and Maintenance 61440 Revenue
Rentals 61450 Revenue
Gas,Oil & Lubricants 61490 Revenue
Miscellaneous 61520 Revenue
Depreciation 61530 Revenue
Amortization 61540 Revenue
Generation Cost 62000 Revenue
Power Cost 62120 Revenue
SSS,Philhealth/ECC/Pag-Ibig Contribution 62240 Revenue
Impairment Loss 62590 Revenue
Distribution Cost 63000 Revenue
Power Cost 63120 Revenue
SSS,Phil health,ECC, Pag-Ibig Contribution 63240 Revenue
Training/Seminars 63390 Revenue
Travel and Transportation 63420 Revenue

Communication 63470 Revenue

Impairment Loss 63590 Revenue
Transport Service Cost 64000 Revenue
Driver's/Conductor's Fees 64140 Revenue
Vehicle Registration and Licensing Expenses 64150 Revenue

Toll Fees 64160 Revenue
Incidental Expenses 64170 Revenue
EXPENSES 70000
Financing Cost 71000 Expenses
Interest Expense on Borrowings 71100 Expenses
Interest Expense on Deposits 71200 Expenses
Other Financing Charges 71300 Expenses
Selling/Marketing Cost 72000 Expenses
Product/Service Marketing and Promotion Expenses 72180 Expenses
Product/Service Development 72190 Expenses
Product Research 72200 Expenses
Salaries & Wages 72210 Expenses
Incentives and Allowances 72220 Expenses
Employees Benefits 72230 Expenses
SSS,Philhealth,ECC,Pag-Ibig Premium Contribution 72240 Expenses
Retirement Benefit Expenses 72250 Expenses
Commission Expenses 72260 Expenses
Advertising & Promotion 72270 Expenses
Professional Fees 72280 Expenses
Royalties 72290 Expenses
Store/Canteen/Kitchen and Catering Supplies Expenses 72310 Expenses
Breakage & Losses on Kitchen Utensils 72320 Expenses
Freight Out/Delivery Expenses 72330 Expenses
Spoilage,Breakage And Losses 72340 Expenses
Storage/Warehousing Expenses 72350 Expenses
Power,Light and Water 72410 Expenses
Travel and Transportation 72420 Expenses
Insurance 72430 Expenses
Repairs and Maintenance 72440 Expenses

Rentals 72450 Expenses
Taxes,Fees and Charges 72460 Expenses
Communication 72470 Expenses
Representation 72480 Expenses
Gas,Oil & Lubricants 72490 Expenses
Miscellaneous Expenses 72520 Expenses
Depreciation 72530 Expenses
Amortization 72540 Expenses
Amortization of Leasehold Rights & Improvement 72550 Expenses
Periodicals,Magazines & Subscription 72660 Expenses
Administrative Cost 73000 Expenses
Salaries & Wages 73210 Expenses
Employees Benefits 73230 Expenses
SSS,Philhealth,ECC,Pag-ibig Premium Contributions 73240 Expenses
Retirement Benefit Expenses 73250 Expenses
Officers' Honorarium and Allowances 73270 Expenses
Litigation Expenses 73300 Expenses
School Program Support 73360 Expenses
Office Supplies 73370 Expenses

Meetings and Conferences 73380 Expenses
Trainings/Seminars 73390 Expenses
Certifications and Recognitions 73400 Expenses
Power,Light & Water 73410 Expenses
Travel & Transportation 73420 Expenses
Insurance 73430 Expenses
Repairs & Maintenance 73440 Expenses

Rentals 73450 Expenses
Taxes,Fees and Charges 73460 Expenses
Communication 73470 Expenses
Representation 73480 Expenses
Gas,Oil & Lubricants 73490 Expenses
Collection Expense 73500 Expenses
General Support Services 73510 Expenses
Miscellaneous Expense 73520 Expenses
Depreciation 73530 Expenses
Amortization 73540 Expenses
Amortization of Leasehold Rights & Improvement 73550 Expenses
Probable Losses on Loan/Accounts/Installment Receivables 73560 Expenses
Impairment Losses 73590 Expenses
Bank Charges 73600 Expenses
General Assembly Expenses 73610 Expenses
Members Benefit Expenses 73620 Expenses
Affiliation Fee 73630 Expenses
Social & Community Service Expense 73640 Expenses
Provision for CGF (KBGF) 73650 Expenses
Other Items-
Other Items-Subsidy/ Gain(Losses) 80000 Subsidy/Gain(Losses)
Other Items-
Project Subsidy 80100 Subsidy/Gain(Losses)
Other Items-
Donation and Grant Subsidy 80200
Subsidy/Gain(Losses)
Other Items-
Optional Fund Subsidy 80300
Subsidy/Gain(Losses)
Other Items-
Educational Fund Subsidy 80400 Subsidy/Gain(Losses)
Other Items-
Subsidized Project Expenses 80500 Subsidy/Gain(Losses)
Other Items-
Gains or Losses on Sale of Property & Equipment 81100 Subsidy/Gain(Losses)
Other Items-
Gains or Losses in Financial Assets through Profit and Loss 81200 Subsidy/Gain(Losses)
Other Items-
Gains or Losses in Financial Assets at cost 81300 Subsidy/Gain(Losses)
Other Items-
Gains or Losses on RPA 81400 Subsidy/Gain(Losses)
Other Items-
Gains or Losses on assets acquired in settlement of loans 81500 Subsidy/Gain(Losses)
Other Items-
Gains or Losses on Sale of Property & Equipment 81600 Subsidy/Gain(Losses)
Other Items-
Gains or Losses from Foreign Exchange Valuation 81700 Subsidy/Gain(Losses)
Other Items-
Prior Years' Adjustment 82000 Subsidy/Gain(Losses)
http://cda.gov.ph/78-resources/issuances/memorandum-circulars-mcs/717-mc-2016-06-revised-standard-chart-of-accounts-f
Definition
resources controlled by the cooperative as a result of past events and from which future economic benefits are exp
Cash and other assets that are reasonably expected to be realized in cash or intended for sale or consummation within t
date, or the normal operating cycle of the business, unless it is restricted from being exchanged or used to settle a liabili
balance sheet date (PFRFC Chapter IV, Section 2.1.)
Cash and short term, highly liquid investments, and held to meet short-term cash commitments rather than for investm
normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acq
This account refers to money (bills and coins) still in the possession of the cooperative’s cus
This account refers to dated checks, postal money order (PMO) and demand drafts awaiting
This account refers to money deposited in the bank under the name of the cooperative, i.e. savings, current, time depos
ledger shall be maintained for each bank account.
This account refers to money deposited in the federations to which they are affiliated, i.e. savings and time deposits whic
when needed. A subsidiary ledger shall be maintained for each account.
This account refers to limited amount of money set aside for small expenditures such as stationeries, supplies and fares m
should be replenished periodically when the fund gets low.
This account refers to the amount set aside to cover disbursements for recurring transactions maintained under an imp
periodically when the fund gets low . This may include emergency purchases, withdrawal of deposits, release of loan pro
which shall be predetermined by the Board of Directors.
This account refers to the reasonable amount of money set aside by BOD to change bigger amount of bills to smaller d
This account refers to the money placed in the ATM manned by the cooperative.
These refer to financial assets with fixed or determinable payments that are not quoted in an active market. A receivable i
the gross receivable and the related unearned interest income (PFRFC Chapter 10, Section 4
This account refers to the outstanding balance of loans granted to the members which are no
This account refers to outstanding balance of loans to member-borrowers not paid on installment due dates usi
This account refers to receivables from the memberborrowers whose loan accounts were restructured upon fu
This account refers to receivables from memberborrowers under legal action. The loan shall remain in this account during
and until fully paid/restructured/foreclosed and undergone proceedings.
This account refers to interest on loans deducted in advance and presented as a contra asset
This account refers to the cumulative amount of probable or impairment losses arising from nonco
This account refers to the amount due from member, non-member patrons and/or ATM providers resulting from service
/merchandise which are expected to be collected within the credit terms set by the Board of D
This account refers to total trade receivables due from members and/or non-member patrons which remain unpaid bey
This account refers to total Trade receivables from the member & non-member patrons whose accounts were restructur
interests due and/or penalties.
This account refers to total trade receivables from member and non-member patrons under legal action. The receivables
pendency of the legal proceedings and until fully settled.
This account refers to the cumulative amount of probable or impairment losses arising from noncolle
This account refers to the amount due from members and non-member patrons for sale of merchandise/goods on a de
This account refers to amount due from members and non-member patrons for sale of merchandise / goods on a deferr
remain unpaid beyond the terms set by the cooperative.
This account refers to amount due from members and non-member patrons for sale of merchandise / goods on a deferred
restructured upon full payment or settlement of interests due and/or penalties.
This account refers to amount due from members and non-member patrons for sale of merchandise / goods on a deferred
action. The receivables shall remain in this account during the pendency of the legal proceedings and
This account refers to the cumulative amount of probable or impairment losses arising from noncollection o
This account refers to the unrealized portion of the gross margin on goods sold on installment basis. This is a contra acco
coops involved in real estate operations)
This account refers to amortized cost of the receivables arising from installment sale of assets acquired in settl
This account refers to the cumulative amount of probable or impairment losses that may arise from noncollection of pay
This account refers receivables other than accounts receivable-trade. Examples of this, income tax receivable, and
This account refers to the cumulative amount of probable or impairment losses that may arise from non-collection of pay
This account refers to duly approved cash advances for official business to officers, employees and members, subject to liqu
the cooperative.
This account refers to total collectibles due from accountable officers and employees arising from shortages, losses and u
prescribed period, that are subject to immediate settlement.
This account refers to receivables arising from sale of goods/property under finance lease ag
This account refers to the cumulative amount of impairment loss that may arise from non-collection of payment
This account refers to transactions/adjustments not classified under any of the receivable accoun
These are financial instruments excluding cash and cash equivalents, loans and receivables, investment in associates, inves
in subsidiaries
This account refers to financial assets with quoted price in the form of debt or equity securities that are he
This refers to financial assets in the form of debt or equity securities which are not quoted in an active market and are exp
year from the reporting period (net of impairment)
These are assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or c) in
consumed in the production process or in the rendering of services.
This account refers to cost of goods on hand out on consignment and in-transit, available for sale at the end of the
This account refers to fair value of inventories previously sold but regained as a result of the default of the payment
This account refers to spare parts/materials and other goods on hand and in transit
This account refers to cost of raw materials on hand and in transit at the end of the accounting or r
This account refers to cost of job or work in process on hand at the end of accounting or repor
This account refers to cost of completed job or work orders and goods manufactured/ produced/ processed on hand and r
reporting period
This account refers to the harvested product of the biological assets measured at cos
This account refers to cost of equipment on hand intended for lease purchase agreem
This account refers to allowance set aside to provide for impairment losses on inventory. This is a contra
This account refers to living animals and plants that are intended for sale. This shall be measu
This account refers to any other current assets not classified above which are expected to be realized, consum
This account refers to value-added tax due from or paid by a VAT registered/registrable entity on the importation or loca
services including lease or use of property.
An amount of Value Added Tax withheld by a cooperative supplier arising from sale or procurement of goods/services fr
Refers to an amount that is withheld by cooperative supplier arising from sale or procurement of goods/services from
This account refers to the amount paid in advance to suppliers.
This account refers to cost of supplies on hand.
This refers to non real properties acquired in settlement of loans and receivables through fo
This account refers to the total amount of depreciation and impairment assets acquired in settlement of loans/accounts t
against the current operations.
This account refers to payments made in advance, to be amortized within one (1) year (e.g. insurance, i
This account refers to current assets not falling in any of the above categories.
All other assets not classified as current to include tangible, intangible, operating and financial assets of a long term nature
(excluding cash and cash equivalents, loans and receivables, investment in associates, investment in joint ventures,
This refers to financial assets in the form of equity securities which are not quoted in an active market and are expected to
the reporting period (net of impairment)
This refers to financial assets in the form of debt securities which are expected to be realized in more than one year from t
This account refers to the amount of the cooperative’s investment in the equity instruments of non-cooperative subsidiari
the voting shares)
This account refers to the amount of the cooperative’s investment in the equity instruments of associates. (ownership o
This account refers to the amount of the cooperative’s investment in shares of stocks of joint ventures evidenced by contra
joint control.
Investment property is property (land or a building, or part of a building, or both) held by the cooperative to earn rentals o
than for:
(a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ord
This account refers to cost of land that generate income or capital appreciation or both, not used in production of goods, s
purposes or sale in the ordinary course of business measured at cost. Fair value of the property must be disclosed at the e
This account refers to the cost of building that generate income or capital appreciation or both, not used in production
administrative purposes or sale in the ordinary course of business measured at cost and subject to
This account refers to the total amount of depreciation and impairment on Investment Property – Building that are set u
current operations.
This account refers to real properties (Land and Building) acquired by the co-op in settlement of loans and receivables th
and/or for other reasons. Should the cooperative use such assets in its main operation, the same assets shall
This account refers to the cumulative amount of impairment loss incurred on RPA, which shall be accounted fo
These are tangible assets that:(a) are held for use in the production or supply of goods or services, for rental to others, or
expected to be used during more than one period.
This account refers to the acquisition cost of the land used for its main operation plus all incidental costs . All these are refl
or appraised value if donated). At the end of the accounting/ reporting period, fair value of the proper
This account refers to the cost of improvements after land acquisitions such as fencing, roadways, landscaping, etc, that
useful lives.
This account refers to the total amount of depreciation/ impairment loss on land improvement that are set up periodic
operations.
This account refers to the acquisition/construction cost of the building and its improvement on the land owned and used
improvements that will prolong the life of the building are considered capitalizable cost. At the end of the accounting/ rep
must be disclosed.
This account refers to the total amount of depreciation/ impairment cost on building that are set up periodically and ch
This account refers to the cost of construction of new building on a leased/usufruct land and shall be depreciated over th
lease/usufruct term whichever is shorter.
This account refers to total amount of depreciation on Building on Leased/Usufruct Land based on cost that are set-up peri
operations.
This account refers to cost of property and equipment used in the generation of power/water and other utilities for operati
This account refers to total amount of depreciation cost on Utility Plant that are set up periodically and charged
This account refers to the cost determined by the fair or present value of leased Property, Plant an
This account refers to total amount of depreciation on PPE - under Finance Lease that are set-up periodically
This account refers to the cost of materials, labor and other construction related costs incurred on unfinished construction
This account refers to total amount of depreciation on Construction in Progress that are set-up periodically a
This account refers to the cost of movable (furniture), immovable (fixtures) properties and office / production/ store equ
business such as but not limited to desks, chairs, cabinets, computers, vaults, including incidental expenses incurred in a
received and ready for use.
This account refers to the total amount of depreciation/ impairment cost on Furniture, Fixture and Office Equipment tha
against the current operations
This account refers to the cost of machineries, tools and equipment owned and used in producing goods, pro
This account refers to the total amount of depreciation on machineries, tools and equipment that are set-up periodic
operations
This account refers to the cost of equipment, cutleries and other tools used in food preparation and serving including inc
them up to the time they are received and ready for use.
This account refers to the total amount of depreciation on Kitchen, Canteen and Catering Equipment/Utensils that are
operations.
This account refers to the cost of equipment owned and used in transporting goods, services or personnel such as motorc
This account refers to the total amount of depreciation/ impairment cost on Transportation Equipment that are set up pe
operations
This account refers to the cost of linens and the uniforms used by employees and staff including costs of tablecloth, c
This account refers to the total amount of depreciation on linens and uniforms that are set-up periodically a
This account refers to the cost of nursery and greenhouse facilities and equipment used for seedling productio
This account refers to total amount of depreciation and impairment on nursery and greenhouse that are set-up periodi
operations
This account refers to the cost of improvements on premises under operating lease including cost of rights and concession
over the useful life of the property or the term of the lease, whichever is shorter.
This account refers to Property, Plant and Equipment not falling in any of the above cate
This account refers to cost of breeding stock/working animals owned by the cooperati
This account refers to total amount of depreciation and impairment on Biological Assets - Animals that are setup period
operations.
This account refers to living plants that produces seeds, seedlings, flowers or fruits
This account refers to total amount of depreciation and impairment on BA - plants that are set-up periodically and cha
Identifiable non-monetary asset without physical substance for which future economic benefits are expected to flow back
life.
This account refers to the cost of acquiring the right and privilege to sell goods and services using the particular tradema
cooperative is the franchisee.
This account refers to the cost of acquiring privilege or right granted by Franchising Agencies to a cooperative to exercise a
or area. This is specific for Transport and Water Service Cooperatives.
This account refers to the right for the exclusive use or distribution of products or services acquired from
This account refers to the exclusive rights granted by the state to a patentee (the inventor or assignee) for a fixed period
disclosure of certain details of a device, method, process or composition of matter which is new, inventive, and u
Assets which do not fit into any of the preceding classifications

This account refers to the cost of acquisition or development of computer programs and other software excluding upgrad
period not exceeding three (3) years or useful life whichever is shorter.
This account refers to restricted funds set aside for funding of Statutory and other reserves such as Retirement, Members'
the form of time deposit or other securities which may be convertible to cash when nee
This account refers to receivables from Head Office/ Branches/ Satellites and should be closed at the end
This account refers to deposits on containers subject to refund upon its return.
This account refers to assets not falling in any of the above categories.
Present obligation of the cooperative arising from past events, the settlement of which is expected to result in an outflow f
embodying economic benefits.
Obligations reasonably expected to be settled within the normal business operating cycle, that: (a) is due within 12 mon
primarily for the purpose of being traded; (c) does not have an unconditional right to defer settlement of the liability for
date.
This account refers to deposits made by members that can be withdrawn at a given pe
This account refers to deposits made by members that can be withdrawn anytime at the option of the
This account refers to deposits made by members for a specified period of time and withdrawable at a
This account refers to obligations/indebtedness to suppliers for purchase of goods and services in
This account refers obligations/ indebtedness to suppliers for purchase of goods and services not intended for sale (
This account refers to the indebtedness to financial institutions, federations, unions, or individuals payable within the ac
portion of the Long Term Loans Payable.
This account refers to the current portion of PPE acquired under Finance Lease Agreem
This account refers to amount set aside for payment of salaries & other statutory obligations to deployed member
This account refers to amount received from members/employees as guarantee for the use of equipment/ accessories /
This account refers to Payables not falling in any of the above categories.
This account refers to expenses that have been incurred but not yet paid as of the end of accou
This account refers to amount collected from members in payment for registration, licensing, sup
This account refers to amounts withheld from the compensation income of employees representing their premium contr
agencies and the corresponding share of the cooperative as employer.
This account refers to amounts withheld from the compensation income of employees representing their payment of
This account refers to all taxes withheld as prescribed by law.
This account refers to value added tax on the sale of taxable merchandise/ goods and ser
This account refers to excess of output tax over input tax.
This refers to amount of unpaid tax due from cooperative arising from taxable incom
This account refers to other accrued expenses that cannot be classified under any of the preceding accru
This account refers to deposits from customers for containers, food or other services subject
This account refers to advance payment for delivery of goods or services.
This account refers to an amount allocated as support mechanism to school program, which remains unpaid. (applicable to
This account refers to liability to members for interest on share capital, which can be determined only at
This account refers to liability e to members for patronage refund, which can be determined only at th
This account refers to the accumulated amount set aside to be credited to the Union/Federation where the cooperative is
of the total annual allocation for the Education and Training Fund
This account refers to other liabilities that cannot be classified under any of the preceding current l
Liabilities payable beyond one year
This account refers to the indebtedness of the cooperative to financial institutions, federations, unions, or individ
This account represents the interest deducted from the loan value/principal to be amortized over the term of the loan us
contra account to Loans Payable.
The account refers to deferred payment of interest on share capital and patronage refund, which should be agreed
This account refers to the accumulated retirement benefit costs charged against the income of the cooperative over the
participating qualified employees.
This account refers to the future lease payments for Property, Plant and Equipment acquired under finance leas
The totality of all other liabilities that cannot be classified after any of the preceding liability
This account refers to the unused portion of the donation/grant for training, salaries and wa
This account refers to funds for special purposes such as member's benefits, including Kilusang Bayan Guarantee Fund (KB
not part of the distribution of net surplus.
The account is used to record inter-office transactions in the books of Head Office (HO)/Branch/ Satellite/Department with
at the end of the accounting period.
This account refers to the 99% accumulated guarantee fund contributed by membe
This account refers to other long term liabilities not elsewhere classified.
Residual interest in the assets of the cooperative after deducting all its liabilities.
This account refers to ownership Interest of members in the cooperative.
This account refers to the share capital subscribed by regular members payable over a certain p
This account refers to the total unpaid subscribed share capital of regular members
This account refers to collected subscribed share capital - common
This account refers to common shares bought back and held in treasury. This account should only be used in the event tha
to buy the shares of outgoing members.
This account refers to the preferred share capital subscribed by member (regular and associate) payable ove
This account refers to the total unpaid subscribed preferred share capital of regular and associa
This account refers to collected subscribed preferred share capital
This account refers to preferred shares previously issued and reacquired and held in treasury, but not retired or cancel
members.
This account refers to amount paid by the members for capital subscription equivalent to the value of less than one share
authorized capital pending approval of the amendments to increase Authorized Share Capital. This may also include the a
covered by subscription contract. Subsidiary ledgers shall be maintained for this accou
This account refers to the accumulated net surplus of the cooperative that is allocated and distributed at the end of each
Article 86 of RA 9520. This account is used for Interim Financial Statement Presentation
This account refers to temporary account to record losses in operations incurred during the reporting period. Net loss for t
fund, subject to provisions of Article 86 of RA 9520
A donation and grant is assistance by another entity in the form of a transfer of resources to a cooperative in return for pa
conditions relating to the operating activities of the cooperative.
Mandatory funds established/set up in accordance with Article 86 of RA9520
This account refers to the amount set aside annually for the stability of the cooperative (equivalent to at least 10% of net s
in its operation. A corresponding fund should be set up either in the form of time deposit with local banks o
This account refers to the amount retained by the cooperative which shall not be more than ten percent (10%) of the net su
other similar cooperative activities geared towards the growth of the cooperative movement. Half of the amount allocated
the cooperative for their own education and training purposes, while the other half may be remitted to a union or fed
This account refers to the fund set aside from the net surplus which should not be less than 3% for projects and/or activitie
the cooperative operates
This account refers to fund set aside from the net surplus not exceeding 7%. It shall be used for acquisition of land and/o
replacement fund for PPE, members’ benefits, and other necessary funds.
This account refers to the appraisal increase in the revaluation of land which are allowed subject to the guideli
Income that arises in the course of the ordinary activities of a cooperative and is referred to by a variety of names including sales, service income
rent.
All income derived from Credit Operations
This account refers to income earned and collected by the cooperative from the interest charged on the loans
This account refers to the fees collected by the cooperative for loan processing/ servicing/c
This account refers to the fees collected by the cooperative upon filing of loan applications by mem
This account refers to the fees imposed and collected by the cooperative on the delayed amortization paymen
All income derived from service operations
This account refers to the amount collected for various services rendered.
This account refers to interest earned arising from lease of assets under Finance Lease Agr
All income derived from marketing / consumers / production operations
This account refers to invoice price of all merchandise/ goods sold or services rendered whether paid or on account. (
nonmembers)
This account refers to sales to members and nonmembers of merchandise/goods on a deferred payment p
This account refers to deductions from the invoice price due to returns resulting from damage, defects or errors in the kin
customers/members.
This account refers to deductions allowed to customers for settlement/prompt payment of the
Income received by the cooperatives other than its main operation.
This account refers to the income earned by the cooperatives from deposits in banks/other institutions and inv
institutions/government/ business organizations. This shall include interest income derived from the deposit of statutory
the accounting manual)
This account refers to the amount collected from the cooperative's members-applicants upon approval of their m
This account refers to an amount received by the cooperative from supplier as incentiv
This account refers to income earned by the cooperative from the installment sales of real
This account refers to all other income earned by the cooperative for which no specific account has been set up. This may
competition resulting from income generating activity/fund raising.
The cost/value of commodity sold as determined using physical or perpetual inventory sy
This account refers to account used to record cost of finished goods sold under perpetual inven
This account refers to cost of merchandise/goods bought whether paid or on account under periodic
This account refers to gross cost of materials purchased for the production of food for sale, for catering and canteen opera
This account refers to deductions from invoice cost due to damage, defects, or errors in the kind or qua
This account refers to reductions in the cost of product bought due to the early payme
This account refers to the cost of transporting merchandise/ goods from the place of purchase to storage area. Should form
Sale.
This account refers to cost of labor directly attributed to the production of goods.
This account refers to all cost other than raw materials and direct labor used in the production/manufacturing/ process of g
garments
This account refers to reduction in inventory due to spoilage, breakage and variance between inventory p
All costs incurred that are directly related to the generation of power, water and other services (A separate sub
This account refers to all costs incurred that are directly related to the projects and contract entered into by clients like m
other professional works, including consulting fee.
This account refers to amount incurred for technical and other services ancillary to the generation o
This account refers to amount incurred for services rendered by employees directly involved in providing serv
This account refers to benefits given to employees directly involved in providing services other than salaries and wages suc
bonus, allowances, and subsistence allowances including human resource developme
This account refers to the cooperative's share in the employees' contribution to SSS, Philhealth
The cost of providing retirement benefits to employees directly involved in providing services. The cost of retirement ben
periods during which the services are rendered.
This account refers to amount incurred for professional and consultancy services in relation to the genera
This account refers to expenses incurred for various supplies used for service activitie
This account refers to the cost of electricity and water incurred in the generation of service
This account refers to expenses incurred to insure the equipment used in providing serv
This account refers to expenses incurred in the repair and maintenance of machineries and equipment used in the delive
prolong the life of the asset.
This account refers to expenses incurred for the building/office spaces or facilities leased by the cooperative for th
This account refers to This account refers to amounts incurred for gasoline, fuel and lubricants for cooperative's machinerie
service.
This account refers to all other expenses incurred by the cooperative not classified under any of the speci
tear of building, machineries and equipment used in the delivery of service.
This account refers to amount provided for amortization of intangible assets.
Cost incurred in the generation of power, water and other utilities.
This account refers to cost of power whether purchased or generated for distributio
This account refers to the cooperative's share in the employees' contribution to SSS, Philhealth
This account refers to the cost of providing retirement benefits to employees directly involved in providing services. The c
as an expense in the periods during which the services are rendered.
This account refers to cost of electricity and water incurred in the generation of service in
This account refers to expenses incurred to insure the equipment used in providing serv
This account refers to amounts incurred for gasoline, fuel and lubricants for cooperative's machineries and equipme
This account refers to amount provided for wear and tear of building, machineries and equipment used in
This account refers to difference between the carrying value and the recoverable value of the assets directly us
Cost incurred in the distribution of power, water and other services.
This account refers to cost of power whether purchased or generated for distributio
This account refers to the cooperative's share in the employees' contribution to SSS, ECC, Philheal
This account refers to the cost of providing retirement benefits to employees directly involved in providing services. The c
as an expense in the periods during which the services are rendered.
This account refers to an amount incurred for officers and staff directly involved in providing services for attending trainin
including expenses related thereto after exhausting the CETF.
This account refers to cost of electricity and water incurred in the generation of service in
This account refers to amount incurred for fares, toll fees, board and lodging, per diem, and meal allowance of officers, em
services while on official travel.
This account refers to expenses incurred to insure the equipment used in providing services including that of the emp
generating service income.
This account refers to amount incurred for transmission of messages such as courier, telephone, e-mail, fax, internet, m
communication used in the delivery of service.
This account refers to amount incurred for gasoline, fuel and lubricants for cooperative's machineries and equipme
This account refers to amount provided for wear and tear of building, machineries and equipment used in
This account refers to difference between the carrying value and the recoverable value of the assets directly use
All costs incurred that are directly related to Service Income and Passenger's Fee. (A separate subsidiary
This account refers to cost incurred for payment to drivers (control mechanism will be developed to recognized actual gros
tax.
This account refers to expenses incurred for licensing, registration, dropping, filing, supervision, accreditation fees, penalti
for cooperatively owned units only).
This account refers to amount paid for toll fees (SA)
This account refers to expenses incurred to cover the cost of expenditures which are not anticipated / expected such as
This account refers to expenses incurred to insure the equipment used in providing transpor
This account refers to expenses incurred in the repair and maintenance of transport facility and equipment except major r
This account refers to amounts incurred for gasoline, fuel and lubricants for cooperative's vehicles and fo
This account refers to amount provided for wear and tear of property and equipmen
Gross outflows of economic resources and incurrence of obligations in the course of the ordinary activities of the coope
decreases in surplus.
Expenses related to borrowings of funds used for operations.
This account refers to interest incurred on borrowings.
This account refers to the interest incurred on savings and time deposits of both regular & assoc
This account refers to service charges, filing fees and other fees for borrowings incurred by the
Costs incurred in the promotion/distribution and selling of products and services of the coo
This account refers to expenses incurred in the marketing and promoting the coop. products and services (expenses r
packaging).
This account refers to expenses incurred in the development of coop. products and services (expenses related to
This account refers to expenses incurred in the enhancement of existing products.
This account refers to amount incurred for services rendered by employees including overti
This account refers to amount incurred for services rendered by sales, part-time and on-call e
This account refers to benefits given to employees other than salaries and wages such as 13th month pay, bonus, allowan
others, termination or separation pay and others.
This account refers to the cooperative's share in the employees' premium contribution to SSS, ECC, Phi
This account refers to This account refers to the cost of providing retirement benefits to employees for their services rend
recognized as an expense in the periods during which the services are rendered.
This account refers to amount paid to sales personnel and others as incentives.
This account refers to expenses incurred for advertising and promotion of cooperatives' pr
This account refers to fees and related expenses incurred for professional services rend
This account refers to the amount provided to authors for the right to the reproduction of books and related items
This account refers to expenses incurred for stationery and various supplies used in store/canteen/kitchen and cater
This account refers to expenses incurred for lost or breakage of kitchen/utensils after deducting accum
This account refers to amount incurred for the delivery of goods/services including traveling expenses of sales personnel
buyer including lubricants.
This account refers to expenses incurred for unavoidable decay, breakage, expiration or losses of goods beyo
This account refers to expenses incurred for temporary housing of merchandise/good
This account refers to cost of electricity, water and/or gasoline/diesel, oil and lubricants used for generators which ar
This account refers to amount incurred for fares, gasoline and fuel for service vehicles borrowed or rented by the cooper
diem and meal allowance of employees while on official travel.
This account refers to expenses incurred to insure the assets/properties/employees of the cooperative and the bonds of
This account refers to expenses incurred in the repair and maintenance of each facility and equipment except major repairs
but increase capacity and safety measures.
This account refers to amount incurred for the lease or rental of the building/office space, the utilized portion
This account refers to expenses incurred for taxes, fees and charges due to government entities, both
This account refers to the amount incurred for courier (letters), telephone, cell phone, e-mail, fax, internet, messengerial,
This account refers to expenses incurred related to accommodating visitors and guests on offic
This account refers to amount incurred for gasoline, fuel and lubricants for service vehicles, delivery
This account refers to amount provided for wear and tear of property and equipment and amortization
This account refers to amount provided for amortization of leasehold rights and improvem
This account refers to amount incurred for subscription or purchase of periodicals, magazines
Expenses incurred related to general administration and management of the cooperative/e
This account refers to amount incurred for services rendered by employees including overti
This account refers to benefits given to employees other than salaries and wages such as but not limited to 13th month p
allowances including human resource development.
This account refers to the cooperative's share in the employees' premium contributions to SSS, ECC, Ph
This account refers to the cost of providing retirement benefits to employees for their services rendered. The cost of re
expense in the periods during which the services are rendered.
This account refers to amount incurred for services rendered by directors, committee members
This account refers to expenses incurred in judicial and quasi-judicial cases including incidental costs where the coop i
authorized by the BODs.
This account refers to an amount allocated by the cooperatives as support mechanism to school program such as schoo
undernourished cases and administration contingency fund, outreach program and school development, etc. (applicable t
activity only)
This account refers to expenses incurred for office and various supplies used in the administration and cond
This account refers to amount incurred for the conduct of/ attendance to meetings and con
This account refers to amount incurred for officers, directors, employees and members, for attending trainings and semina
after exhausting the CETF (local). For purposes of analysis, amount incurred may be classified as t
This refers to expenses incurred for certifications and recognitions acquired from non governme
This account refers to cost of electricity and water incurred in business operations.
This account refers to amount incurred for fares, toll fees, board and lodging, per diem and meal allowance of officers a
official travel.
This account refers to expenses incurred to insure the assets/properties of the cooperative, premium of insurance for o
accountable officers and employees.
This account refers to expenses incurred in the repair and maintenance of each facility and equipment except major rep
This account refers to expenses incurred for building/office spaces or facilities leased by the c
This account refers to expenses incurred for taxes, fees and charges due to government entities, both
This account refers to amount incurred for courier (letters), telephone, cell phone, e-mail, fax, internet, messengerial, an
This account refers to expenses incurred related to accommodating visitors and guests on offic
This account refers to amount incurred for gasoline, fuel and lubricants for cooperative's vehicles and fo
This account refers to amount, including commissions, incurred as incentives in effecting the collection of l
This account refers to expenses incurred for employing the services of security, janitors, messengers and
This account refers to allocation of cost over the estimated life of Property, Plant and Equi
This account refers to amount provided for amortization of leasehold rights and improvem
This account refers to allocation or provision for estimated losses arising from probable uncollectible loans/acco
This account refers to the difference between the carrying value and the recoverable value o
This account refers to bank fees and other charges excluding cost of checkbooks.
This account refers to expenses incurred in the conduct of regular/special general assem
This account refers to expenses incurred in providing for additional members' benefits and soc
This account refers to amount incurred to cover membership or registration fees and annual dues to a
This account refers to expenses incurred by the cooperatives in its social community involvement including solicitations a
This account refers to amount set up at the option of the cooperative for the provision of CGF (KBGF).This is no
Special transactions arising from the operations of the cooperatives.
This account refers to an amount deducted from Project Subsidy fund to subsidize project expenses. This shall appear in
account to subsidized project expenses
This account refers to an amount deducted from Donation and Grant to subsidize depreciation charges on property and eq
This account refers to an amount deducted from Optional Fund to subsidize depreciation charge of property and equ
This account refers to amount deducted from Education and Training Fund to subsidize depreciation charge on property a
Training Fund.
This account refers to portion of the Project Subsidy Fund expended for training, salaries and wages and other activities s
optional fund.
This account refers to gains or losses derived from the sale of acquired assets/properties and
This account refers to the cumulative gains (losses) arising from change in the fair value and from the disposal of fina
This account refers to income earned or losses incurred from the disposal of financial asset
This account refers to income earned or losses incurred from the disposal of RPA
This account refers to income earned or losses incurred from the disposal of Assets acquired in sett
This account refers to income earned or losses incurred from the sale of repossessed it
This account refers to gains or Losses arising from retirement or conversion of foreign currency exchange rate fluc
This account refers to adjustments on transactions affecting income and expenses incurred in the previous year(s) whi
d-chart-of-accounts-for-cooperatives
ENEO DE MANILA MULTI-PURPOSE CO
Account Title
ASSET ACCOUNTS
CURRENT ASSETS
Cash and Cash Equivalents

Cash on Hand
Cash in Bank
Petty Cash Fund
Revolving Fund
Loans and Receivables

Loans Receivable-Current
Loans Receivable-Past Due
Unearned Interests and Discounts
Allowance for Probable Losses–Loans
Accounts Receivables-Trade
Accounts Receivables-Non trade
Advances to Officers,Employees and Members
Other Current Receivables
Inventories
Merchandise Inventory
Other Current Asset
NON CURRENT ASSETS
Financial Assets Long Term
Property,Plant and Equipment
Furniture,Fixtures & Equipment (FFE)

Accumulated Depreciation FFE
Transportation Equipment
Accumulated Depreciation-Transportation Equipment
Leasehold Rights & Improvements
Other Non Current Assets
Computerization Cost
Other Funds and Deposits

LIABILITIES
CURRENT LIABILITIES
Deposit Liabilities
Saving Deposits
Time Deposits
Trade and Other Payables
Accounts Payable-Trade
Accounts Payable-Non Trade
Accrued Expenses
SSS/ECC/Philhealth/Pag-ibig Premium Contributions Payable
SSS/Pag-Ibig Loans Payable
Withholding Tax Payable
Deposit from Customers
Interest on Share Capital Payable
Patronage Refund Payable
Due to Union/Federation (CETF)
Other Current Liabilities
NON CURRENT LIABILITIES
Retirement Payable
Members’ Benefit and Other Funds Payable

EQUITY
Member's Equity
Paid-up Share Capital-Common
Treasury Shares Capital-Common
Deposit for Share Capital Subscription

Donations/Grants
Statutory Funds
Reserve Fund
Cooperative Education & Training Fund
Community Development Fund
Optional Fund
REVENUE
Interest Income from Loans
Service Fees
Fines,Penalties,Surcharges
Membership Fee
Rentals
Income/Interest from Investment/Deposits
Miscellaneous Income
Sales
Sales Discounts
Sales Returns & Allowances
Other Income
Purchases
Purchase Returns & Allowances
Purchase Discounts
EXPENSES
Financing Cost
Interest Expense on Deposits
Selling/Marketing Cost
Salaries & Wages-Selling
Employees Benefits-Selling
SSS,Philhealth,ECC,Pag-Ibig Premium Contribution-Selling
Advertising & Promotion-Selling
Store/Canteen/Kitchen and Catering Supplies Expenses-Selling
Spoilage,Breakage And Losses-Selling
Power,Light and Water-Selling
Travel and Transportation-Selling
Repairs and Maintenance-Selling

Rentals-Selling
Representation-Selling
Miscellaneous Expenses-Selling
Depreciation-Selling
Administrative Cost
Salaries & Wages-Administrative
Employees Benefits-Administrative
SSS,Philhealth,ECC,Pag-ibig Premium Contributions-Administrative
Officers' Honorarium and Allowances-Administrative
Office Supplies-Administrative
Meetings and Conferences-Administrative
Trainings/Seminars-Administrative
Power,Light & Water-Administrative
Travel & Transportation-Administrative
Insurance-Administrative
Taxes,Fees and Charges-Administrative
Communication-Administrative
Representation-Administrative
Miscellaneous Expense-Administrative
Depreciation-Administrative
Amortization-Administrative
Amortization of Leasehold Rights & Improvement-Administrative
Bank Charges-Administrative
Social & Community Service Expense-Administrative
Repairs & Maintenance-Administrative
General Assembly Expenses-Administrative
PURPOSE COOPERATIVE
Account Type
Code
10000
11000-12000
11100-11180 Current Assets

11110 Current Assets
11200-11300 Current Assets

11241 Contra-Asset
11242 Contra-Asset
13000-17000
13100 Non Current Assets

14181 Contra-Asset
14211 Contra-Asset

20000
21000-23000 Current Liabilities
21100 Current Liabilities

30000
30100 Equity
30130 Equity
30131 Equity
30300 Equity
30600 Equity
30700 Equity
30710 Equity
30720 Equity
30730 Equity
30740 Equity
40000
40110 Revenue
40120 Revenue
40140 Revenue
40420 Revenue
63450 Revenue
40410 Revenue
40450 Revenue
40310 Revenue
40340 Revenue
40330 Revenue
40400 Revenue
51110 Cost of Good Sold
70000
71000 Expenses
71200 Expenses
72000 Expenses
72210 Expenses
72230 Expenses
72240 Expenses
72270 Expenses
72310 Expenses
72340 Expenses
72410 Expenses
72420 Expenses
72440 Expenses
72450 Expenses
72480 Expenses
72520 Expenses
72530 Expenses
73000 Expenses
73210 Expenses
73230 Expenses
73240 Expenses
73270 Expenses
73370 Expenses
73380 Expenses
73390 Expenses
73410 Expenses
73420 Expenses
73430 Expenses
73460 Expenses
73470 Expenses
73480 Expenses
73520 Expenses
73530 Expenses
73540 Expenses
73550 Expenses
73600 Expenses
73640 Expenses
73440 Expenses
73460 Expenses
73610 Expenses
Definition
resources controlled by the cooperative as a result of past events and from which futur
Cash and other assets that are reasonably expected to be realized in cash or intended for sale or consummation w
business, unless it is restricted from being exchanged or used to settle a liability for at least twelv
Cash and short term, highly liquid investments, and held to meet short-term cash commitments rather than for inv
when it has a short maturity of, say, three months or less from the date o
This account refers to money (bills and coins) still in the possess
This account refers to money deposited in the bank under the name of the cooperative, i.e. savings, current, time
account.
This account refers to limited amount of money set aside for small expenditures such as stationeries, supplies and fa
fund gets low.
This account refers to the amount set aside to cover disbursements for recurring transactions maintained under an
include emergency purchases, withdrawal of deposits, release of loan proceeds, etc., the maximum
These refer to financial assets with fixed or determinable payments that are not quoted in an active market. A re
unearned interest income (PFRFC Chapter 10,
This account refers to the outstanding balance of loans granted to
This account refers to outstanding balance of loans to member-borrowers not paid o
This account refers to interest on loans deducted in advance and
This account refers to the cumulative amount of probable or impairmen
This account refers to the amount due from member, non-member patrons and/or ATM providers resulting from
collected within the credit terms set by the Bo
This account refers receivables other than accounts receivable-trade. Examples of this,
This account refers to duly approved cash advances for official business to officers, employees and mem
This account refers to transactions/adjustments not classified under a
These are assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; o
the rendering of services.
This account refers to cost of goods on hand out on consignment and in-transit, availab
This account refers to current assets not falling in any
All other assets not classified as current to include tangible, intangible, operating and financial assets of a long term
(excluding cash and cash equivalents, loans and receivables, investment in associates, in
These are tangible assets that:(a) are held for use in the production or supply of goods or services, for rental to othe
period.
This account refers to the cost of movable (furniture), immovable (fixtures) properties and office / production/ sto
chairs, cabinets, computers, vaults, including incidental expenses incurred in acquiring
This account refers to the total amount of depreciation/ impairment cost on Furniture, Fixture and Office Eq
This account refers to the cost of equipment owned and used in transporting goods, services o
This account refers to the total amount of depreciation/ impairment cost on Transportation Equipm
This account refers to the cost of improvements on premises under operating lease including cost of rights and conc
term of the lease, whichever is sh
Assets which do not fit into any of the preced
This account refers to the cost of acquisition or development of computer programs and other software excluding
useful life whichever is shorte
This account refers to restricted funds set aside for funding of Statutory and other reserves such as Retirement, M
securities which may be convertible to cash
Present obligation of the cooperative arising from past events, the settlement of which is expected to result in an ou
Obligations reasonably expected to be settled within the normal business operating cycle, that: (a) is due within 1
(c) does not have an unconditional right to defer settlement of the liability
This account refers to deposits made by members that can
This account refers to deposits made by members that can be withdrawn a
This account refers to deposits made by members for a specified period of ti
This account refers to obligations/indebtedness to suppliers for purcha

This account refers obligations/ indebtedness to suppliers for purchase of goods and serv
This account refers to expenses that have been incurred but not yet
This account refers to amounts withheld from the compensation income of employees representing their premium c
cooperative as employer.
This account refers to amounts withheld from the compensation income of employees rep
This account refers to all taxes withheld as p
This account refers to deposits from customers for containers, foo
This account refers to liability to members for interest on share capital, which
This account refers to liability to members for patronage refund, which ca
This account refers to the accumulated amount set aside to be credited to the Union/Federation where the coope
Education and Training Fund
This account refers to other liabilities that cannot be classified under an
Liabilities payable beyond one
This account refers to the accumulated retirement benefit costs charged against the income of the cooperativ
This account refers to funds for special purposes such as member's benefits, including Kilusang Bayan Guarantee Fun
Residual interest in the assets of the cooperative after deducting all its liabilities.
This account refers to ownership Interest of memb
This account refers to collected subscribed shar
This account refers to common shares bought back and held in treasury. This account should only be used in the ev
This account refers to amount paid by the members for capital subscription equivalent to the value of less than on
the amendments to increase Authorized Share Capital. This may also include the amount of share capital paid but
account.
A donation and grant is assistance by another entity in the form of a transfer of resources to a cooperative in ret
activities of the cooperative
Mandatory funds established/set up in accordance w
This account refers to the amount set aside annually for the stability of the cooperative (equivalent to at least 10%
should be set up either in the form of time deposit with loca
This account refers to the amount retained by the cooperative which shall not be more than ten percent (10%) of
geared towards the growth of the cooperative movement. Half of the amount allocated for the fund annually shal
other half may be remitted to a union or federation c
This account refers to the fund set aside from the net surplus which should not be less than 3% for projects
This account refers to fund set aside from the net surplus not exceeding 7%. It shall be used for acquisition of la
benefits, and other necessary fu
Income that arises in the course of the ordinary activities of a cooperative and is referred to by a variety of names
This account refers to income earned and collected by the cooperative from the in
This account refers to the fees collected by the cooperative for l
This account refers to the fees imposed and collected by the cooperative on the de
This account refers to the amount collected from the cooperative's members-applican
This account refers to expenses incurred for the building/office spaces or facilities leas
This account refers to the income earned by the cooperatives from deposits in banks/other institutions and inves
include interest income derived from the deposit of statutory funds in the ba
This account refers to all other income earned by the cooperative for which no specific account has been set up
generating activity/fund raisin
This account refers to invoice price of all merchandise/ goods sold or services rendered whether p
This account refers to deductions allowed to customers for settlem
This account refers to deductions from the invoice price due to returns resulting from damage, defects o
Income received by the cooperatives other than
This account refers to cost of merchandise/goods bought whether paid o
This account refers to deductions from invoice cost due to damage, defects,
This account refers to reductions in the cost of product bo
Gross outflows of economic resources and incurrence of obligations in the course of the ordinary activ
Expenses related to borrowings of funds use
This account refers to the interest incurred on savings and time depo
Costs incurred in the promotion/distribution and selling of produ
This account refers to amount incurred for services rendered by
This account refers to benefits given to employees other than salaries and wages such as 13th month pay, bonus, a
others.
This account refers to the cooperative's share in the employees' premium c
This account refers to expenses incurred for advertising and pr
This account refers to expenses incurred for stationery and various supplies used in store
This account refers to expenses incurred for unavoidable decay, breakage, expira
This account refers to cost of electricity, water and/or gasoline/diesel, oil and lubricants u
This account refers to amount incurred for fares, gasoline and fuel for service vehicles borrowed or rented by the co
on official travel.
This account refers to expenses incurred in the repair and maintenance of each facility and equipment except m
measures.
This account refers to amount incurred for the lease or rental of the building/office
This account refers to expenses incurred related to accommodating
This account refers to all other expenses incurred by the cooperative not class
This account refers to amount provided for wear and tear of property and e
Expenses incurred related to general administration and manag
This account refers to amount incurred for services rendered by
This account refers to benefits given to employees other than salaries and wages such as but not limited to 13th
development.
This account refers to the cooperative's share in the employees' premium co
This account refers to amount incurred for services rendered by dire
This account refers to expenses incurred for office and various supplies used in t
This account refers to amount incurred for the conduct of/ atten
This account refers to amount incurred for officers, directors, employees and members, for attending trainings and
purposes of analysis, amount incurred may be class
This account refers to cost of electricity and water incu
This account refers to amount incurred for fares, toll fees, board and lodging, per diem and meal all
This account refers to expenses incurred to insure the assets/properties of the cooperative, premium of insura
This account refers to expenses incurred for taxes, fees and charges due to
This account refers to amount incurred for courier (letters), telephone, cell phone, e-mail, fa
This account refers to expenses incurred related to accommodating
This account refers to all other expenses incurred by the cooperative not class
This account refers to allocation of cost over the estimated life
This account refers to amount provided for amortiza
This account refers to amount provided for amortization of le
This account refers to bank fees and other charges exc
This account refers to expenses incurred by the cooperatives in its social community involvem
This account refers to expenses incurred in the repair and maintenance of each facility and e
This account refers to expenses incurred for taxes, fees and charges due to
This account refers to expenses incurred in the conduct of r
Date Accounts Code
11110
30100
11110
21210
11500
11110
11110
40120
71000
11110
30100
11110
GENERAL JOURNAL ENTRY
Accounts Title
cash on hand
Member's Equity
cash on hand
inventories
cash on hand
cash on hand
Service Fees
Financing Cost
cash on hand
Member's Equity
cash on hand
AL ENTRY
524,000.00 524,000.00
Debit Credit
30,000.00
30,000.00
50,000.00
50,000.00
60,000.00
60,000.00
280,000.00
280,000.00
4,000.00
4,000.00
100,000.00
100,000.00
Explanation
Date Invoice No. Customer Code
1-Apr 578 145 544 19-6868-144

2-May 188 148 674 18-8762-491
17-Jun 418 144 695 18-1904-256
27-Jul 147 944 125 18-2680-847
18-Sep 184 189 191 18-4193-530
20-Nov 154 269 418 18-3269-478
14-Dec 245 854 841 18-3582-114
22-Dec 154 541 541 18-3278-827
Principal of Loan
Name of Customer
Lachica, Mary Joyce

Laorden, Cristobal
Echevarria, Emmanuel Jayson
Ilaga, Jamaica Jaja
Dela Cruz, Majurish
Aludos, Jemica 10,000.00
Anani, Jezzaline
Abad, Maricris
(in months)
Loan Term Loan Type Capital Build Up Service Fees
12 regular 100.00 100.00

Processing Fee Insurance Notarial Fee
200.00 60.00
Cash Rec
Dr
11130 11110 40340
Cash in Bank Cash on Hand Sales Discounts

- - -
sh Receipts Journal
Accounts Credited
sales
Service Fees
sales
Service Fees
sales
other accounts
other accounts
other accounts
other accounts
other accounts
other accounts
urnal
Cr
11210 40310 40120
Loans Receivable- Sales Service Fees
Current
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - -
Cr
11250 11340
Accounts Receivables-Non
Accounts Receivables-Trade trade
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Other Accounts Other Account Titles
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Account Code
Code
11210
40310
40120
11250
11340
40340
11130
11110
Code
-
Summary of Transaction
Account Titles Dr
Sales
Service Fees
Sales Discounts -
Cash in Bank -
Cash on Hand -
Other Accounts Dr
0
-
Cr
-
-
-
-
-
Cr
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Date Invoice No. Description
8-Feb 152 264 285

5-Mar 354 658 399
6-Mar 254 244 394
1-Apr 251 321 322
1-Dec 384 194 641
19-Dec 254 165 154
29-Dec 264 196 152
29-Dec 654 158 542
29-Dec 848 184 169
Customer Name of Customer
Code
18-3278-827 Abad, Maricris

18-3582-114 Anani, Jezzaline
18-1777-135 Cheong, Rose Anne Mae
18-5377-443 Bandiola, Alexander Salvador Jr
18-3278-827 Abad, Maricris
18-5375-910 Ancheta, Hazel Joi
18-6816-609 Ancheta, Rachelle
18-5729-359 Dicman, Kris Kaila
CASH DISBURSEMENT JOUR
Cr
11130 11110
Cash in Bank Cash on Hand
- -
MENT JOURNAL
Cr
11150 11160
Petty Cash Fund Revolving Fund
- -
51140
Purchase Discounts
-
Accounts Debited
other accounts
other accounts
other accounts
other accounts
other accounts
other accounts
other accounts
Dr
21210 21220
Accounts Payable-Trade Accounts Payable-Non Trade
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Dr
11150 11160
Petty Cash Fund Revolving Fund
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Other Accounts
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other Account Titles
purchases
Financing Cost
Rentals-Selling
Account
Code
Code
11130
11110
51110 11150
73600 11160
71000 51140
73610 21210
72450 21220
73370 11150
72410 11160
Code
51110
73600
71000
73610
72450
73370
72410
Summary of transaction
Accounts Title
Cash in Bank
Cash on Hand
Petty Cash Fund
Revolving Fund
Purchase Discounts
Petty Cash Fund
Revolving Fund
Other Accounts
0
purchases
Financing Cost
Rentals-Selling
- -
Dr Cr
-
-
-
-
-
-
-
-
-
Dr Cr
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Date OR No
13-Jan 123 345 567

15-Feb 234 456 678
24-Mar 345 567 789
26-Mar 987 765 543
9-Jun 874 456 632
Supplier's Code Name of Supplier
18-5377-443 Bandiola, Alexander Salvador Jr

18-4155-704 Cayabyab, Louella
18-1777-135 Cheong, Rose Anne Mae
18-3204-485 Degsi, Challyce Kiara
Cr
21,210.00 21,220.00
Accounts Payable-Non
Accounts Payable-Trade Trade
- -
PURCHASE JOURNAL
Accounts Debited
Other Accounts
Inventories
Other Accounts
Other Accounts
Other Accounts
Dr
14000 11510
Property,Plant and Equipment Merchandise Inventory
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Dr
11500
Inventories Other Accounts
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Other Account Titles
office supplies-administrative
purchases
Other Accounts
Code
14180 Code
21210
73370 21220
14210 14000
51110 11510
11500
Code
14180
73370
14210
51110
-
Account Titles Dr
Property,Plant and Equipment -
Merchandise Inventory -
Inventories -
Other Accounts Dr
Furniture,Fixtures & Equipment (FFE) -
0 -
office supplies-administrative -
Transportation Equipment -
purchases -
-
-
-
-
-
-
-
-
-
-
-
Cr
-
-
Cr
Date Invoice Number Customer's Code
16-Feb 111.111.11.1 18-5784-735

12-Jul 111.111.11.2 18-6816-609
14-Nov 111.111.11.3 18-1777-135
11250
Name of Customer
Ambucay, Khenn
Ancheta, Rachelle
Cheong, Rose Anne Mae
-
SALES JOURNAL
Dr
11340
Accounts Receivables-Non
trade
-
URNAL
Cr
40310
Accounts Credited
Sales
Sales -
Other Accounts -
Sales -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other Account
Titles
Other Accounts
-
- Other Income
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Account
Code
40400 Code
11250
11340
40310
Code
40400
- -
Account Titles Dr Cr
Accounts Receivables-Trade -
Accounts Receivables-Non trade -
Sales -
Other Accounts Dr Cr
0 -
Other Income -
-
-
-
-
-
-
-
-
-
-
-
-
-
UNADJUSTED TRIAL BALANCE
Accounts Code Accounts Title
10000 ASSET ACCOUNTS
11000-12000 CURRENT ASSETS
11100-11180 Cash and Cash Equivalents
11110 Cash on Hand
11130 Cash in Bank
11150 Petty Cash Fund
11160 Revolving Fund
11200-11300 Loans and Receivables
11210 Loans Receivable-Current
11220 Loans Receivable-Past Due
11241 Unearned Interests and Discounts
11242 Allowance for Probable Losses–Loans
11250 Accounts Receivables-Trade
11340 Accounts Receivables-Non trade
11350 Advances to Officers,Employees and Members
11380 Other Current Receivables
11500 Inventories
11510 Merchandise Inventory
12200 Other Current Asset
13000-17000 NON CURRENT ASSETS
13100 Financial Assets Long Term
14000 Property,Plant and Equipment
14180 Furniture,Fixtures & Equipment (FFE)
14181 Accumulated Depreciation FFE
14210 Transportation Equipment
14211 Accumulated Depreciation-Transportation Equipment
14240 Leasehold Rights & Improvements
17000 Other Non Current Assets
17100 Computerization Cost
17200 Other Funds and Deposits
20000 LIABILITIES
21000-23000 CURRENT LIABILITIES
21100 Deposit Liabilities
21110 Saving Deposits
21120 Time Deposits
21200 Trade and Other Payables
21210 Accounts Payable-Trade
21220 Accounts Payable-Non Trade
21300 Accrued Expenses
21320 SSS/ECC/Philhealth/Pag-ibig Premium Contributions Payable
21330 SSS/Pag-Ibig Loans Payable
21340 Withholding Tax Payable
21410 Deposit from Customers
21440 Interest on Share Capital Payable
21450 Patronage Refund Payable
21460 Due to Union/Federation (CETF)
21490 Other Current Liabilities
22000 NON CURRENT LIABILITIES
22400 Retirement Payable
23120 Members’ Benefit and Other Funds Payable
30000 EQUITY
30100 Member's Equity
30130 Paid-up Share Capital-Common
30131 Treasury Shares Capital-Common
30300 Deposit for Share Capital Subscription
30600 Donations/Grants
30700 Statutory Funds
30710 Reserve Fund
30720 Cooperative Education & Training Fund
30730 Community Development Fund
30740 Optional Fund
40000 REVENUE
40110 Interest Income from Loans
40120 Service Fees
40140 Fines,Penalties,Surcharges
40420 Membership Fee
63450 Rentals
40410 Income/Interest from Investment/Deposits
40450 Miscellaneous Income
40310 Sales
40340 Sales Discounts
40330 Sales Returns & Allowances
40400 Other Income
51110 Purchases
51130 Purchase Returns & Allowances
51140 Purchase Discounts
70000 EXPENSES
71000 Financing Cost
71200 Interest Expense on Deposits
72000 Selling/Marketing Cost
72210 Salaries & Wages-Selling
72230 Employees Benefits-Selling
72240 SSS,Philhealth,ECC,Pag-Ibig Premium Contribution-Selling
72270 Advertising & Promotion-Selling
72310 Store/Canteen/Kitchen and Catering Supplies Expenses-Selling
72340 Spoilage,Breakage And Losses-Selling
72410 Power,Light and Water-Selling
72420 Travel and Transportation-Selling
72440 Repairs and Maintenance-Selling
72450 Rentals-Selling
72480 Representation-Selling
72520 Miscellaneous Expenses-Selling
72530 Depreciation-Selling
73000 Administrative Cost
73210 Salaries & Wages-Administrative
73230 Employees Benefits-Administrative
73240 SSS,Philhealth,ECC,Pag-ibig Premium Contributions-Administrative
73270 Officers' Honorarium and Allowances-Administrative
73370 Office Supplies-Administrative
73380 Meetings and Conferences-Administrative
73390 Trainings/Seminars-Administrative
73410 Power,Light & Water-Administrative
73420 Travel & Transportation-Administrative
73430 Insurance-Administrative
73460 Taxes,Fees and Charges-Administrative
73470 Communication-Administrative
73480 Representation-Administrative
73520 Miscellaneous Expense-Administrative
73530 Depreciation-Administrative
73540 Amortization-Administrative
73550 Amortization of Leasehold Rights & Improvement-Administrative
73600 Bank Charges-Administrative
73640 Social & Community Service Expense-Administrative
73440 Repairs & Maintenance-Administrative
73460 Taxes,Fees and Charges-Administrative
73610 General Assembly Expenses-Administrative
Total
Dr Cr
196,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
60,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- 50,000.00
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
70,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- 280,000.00
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
4,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
330,000.00 330,000.00
Date Code
31-Dec 73370
11500
ADJUSTING JOURNAL ENTRY
Account Title
Inventories
PHP 55,000.00 PHP 55,000.00
Dr Cr
PHP 55,000.00
PHP 55,000.00
Explanation
Accounts Code
10000
11000-12000
11100-11180
11110
11130
11150
11160
11200-11300
11210
11220
11241
11242
11250
11340
11350
11380
11500
11510
12200
13000-17000
13100
14000
14180
14181
14210
14211
14240
17000
17100
17200
20000
21000-23000
21100
21110
21120
21200
21210
21220
21300
21320
21330
21340
21410
21440
21450
21460
21490
22000
22400
23120
30000
30100
30130
30131
30300
30600
30700
30710
30720
30730
30740
40000
40110
40120
40140
40420
63450
40410
40450
40310
40340
40330
40400
51110
51130
51140
70000
71000
71200
72000
72210
72230
72240
72270
72310
72340
72410
72420
72440
72450
72480
72520
72530
73000
73210
73230
73240
73270
73370
73380
73390
73410
73420
73430
73460
73470
73480
73520
73530
73540
73550
73600
73640
73440
73460
73610
Total
ADJUSTED TRIAL BALANCE
Accounts Title
ASSET ACCOUNTS
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash in Bank
Petty Cash Fund
Revolving Fund
Loans and Receivables
Loans Receivable-Past Due
Unearned Interests and Discounts
Allowance for Probable Losses–Loans
Advances to Officers,Employees and Members
Other Current Receivables
Inventories
Merchandise Inventory
Other Current Asset
NON CURRENT ASSETS
Financial Assets Long Term
Property,Plant and Equipment
Accumulated Depreciation FFE
Accumulated Depreciation-Transportation Equipment
Leasehold Rights & Improvements
Other Non Current Assets
Computerization Cost
Other Funds and Deposits
LIABILITIES
CURRENT LIABILITIES
Deposit Liabilities
Saving Deposits
Time Deposits
Trade and Other Payables
Accrued Expenses
SSS/ECC/Philhealth/Pag-ibig Premium Contributions Payable
SSS/Pag-Ibig Loans Payable
Withholding Tax Payable
Deposit from Customers
Interest on Share Capital Payable
Patronage Refund Payable
Due to Union/Federation (CETF)
Other Current Liabilities
Retirement Payable
Members’ Benefit and Other Funds Payable
EQUITY
Member's Equity
Paid-up Share Capital-Common
Treasury Shares Capital-Common
Deposit for Share Capital Subscription
Donations/Grants
Statutory Funds
Reserve Fund
Cooperative Education & Training Fund
Community Development Fund
Optional Fund
REVENUE
Interest Income from Loans
Service Fees
Fines,Penalties,Surcharges
Membership Fee
Rentals
Income/Interest from Investment/Deposits
Miscellaneous Income
Sales
Sales Discounts
Sales Returns & Allowances
Other Income
Purchases
Purchase Returns & Allowances
Purchase Discounts
EXPENSES
Financing Cost
Interest Expense on Deposits
Selling/Marketing Cost
Salaries & Wages-Selling
Employees Benefits-Selling
SSS,Philhealth,ECC,Pag-Ibig Premium Contribution-Selling
Advertising & Promotion-Selling
Store/Canteen/Kitchen and Catering Supplies Expenses-Selling
Spoilage,Breakage And Losses-Selling
Travel and Transportation-Selling
Repairs and Maintenance-Selling
Rentals-Selling
Representation-Selling
Miscellaneous Expenses-Selling
Depreciation-Selling
Administrative Cost
Salaries & Wages-Administrative
Employees Benefits-Administrative
SSS,Philhealth,ECC,Pag-ibig Premium Contributions-Administrative
Officers' Honorarium and Allowances-Administrative
Meetings and Conferences-Administrative
Trainings/Seminars-Administrative
Power,Light & Water-Administrative
Travel & Transportation-Administrative
Insurance-Administrative
Communication-Administrative
Representation-Administrative
Miscellaneous Expense-Administrative
Depreciation-Administrative
Amortization-Administrative
Amortization of Leasehold Rights & Improvement-Administrative
Social & Community Service Expense-Administrative
Repairs & Maintenance-Administrative
Dr Cr
196,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
5,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- 50,000.00
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
70,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- 280,000.00
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
4,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
55,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
330,000.00 330,000.00
ATENEO DE MANILA MULTI-PURPOSE COOPERATIVE
Ateneo De Manila University, Katipunan Avenue, Loyola Heights, Quenzon City
CDA Registration No. 9520-16012560
STATEMENT OF FINANCIAL CONDITION
As of December 31, 2018
(Amounts in Philippine Peso)
ASSET ACCOUNTS NOTES

CURRENT ASSETS
Cash and Cash Equivalents 196,000.00
Loans and Receivables ,Net -
Inventories 5,000.00
Other Current Asset -
Total Current Asset 201,000.00
NON CURRENT ASSETS

Financial Assets Long Term -
Property,Plant and Equipment ,Net -
Other Non Current Assets -
Total Non Current Asset -
TOTAL ASSETS 201,000.00
LIABILITIES AND EQUITY

LIABILITIES
CURRENT LIABILITIES
Deposit Liabilities -
Trade and Other Payables 50,000.00
Interest on Share Capital Payable -
Patronage Refund Payable -
Due to Union/Federation (CETF) -
Other Current Liabilities -
Total Current Liabilities 50,000.00

Retirement Payable -
Members’ Benefit and Other Funds Payable -
Total Non Current Liabilities -
TOTAL LIABILITIES 50,000.00
EQUITY
Member's Equity (70,000.00)
Paid-up Share Capital-Common -
Treasury Shares Capital-Common -
Donations/Grants -
Statutory Funds -
Total Equity (70,000.00)
TOTAL LIABILITIES AND EQUITY plus income (20,000.00)
ATENEO DE MANILA MULTI-PURPOSE COOPERATIVE

Ateneo de Manila University, Katipunan Avenue, Loyola Heights, Quezon City
CDA Registration No. 9520-16012560
STATEMENTS OF OPERATIONS
For the Years Eneded December 31, 2019
(Amounts in Philippine Pesos)
NOTES
REVENUE
Gross Income on Sale -
Interest Income from Loans -
Service Fees 280,000.00
Fines,Penalties,Surcharges -
Membership Fee -
Rentals -
Income/Interest from Investment/Deposits -
Miscellaneous Income -
Other Income -
Total Revenues 280,000.00
LESS: EXPENSES
Financing Cost 4,000.00
Selling/Marketing Cost -
Administrative Cost 55,000.00
Total Expenses 59,000.00
NET SURPLUS FOR THE YEAR (For Allocation) 221,000.00
Reserve Fund 22,100.00
Cooperative Education & Training Fund 11,050.00
Due to Union/Federation (CETF) 11,050.00
Optional Fund 15,470.00
Community Development Fund 6,630.00
Interest on Share Capital Payable 77,350.00
Patronage Refund Payable 77,350.00
NET SURPLUS (As Allocated) 221,000.00
DATABASE
Complete Name Last Name First Name ID Number
Abad, Maricris Abad Maricris 18-3278-827
Aludos, Jemica Aludos Jemica 18-3269-478
Ambucay, Khenn Ambucay Khenn 18-5784-735
Anani, Jezzaline Anani Jezzaline 18-3582-114
Ancheta, Hazel Joi Ancheta Hazel Joi 18-5375-910
Ancheta, Rachelle Ancheta Rachelle 18-6816-609
Arizo, Zenaih Arizo Zenaih 18-0647-547
Balagot, Kyle Vincent Balagot Kyle Vincent 18-5814-665
Bandiola, Alexander Salvador Jr Bandiola Alexander Salvador Jr 18-5377-443
Basal, Angelica Basal Angelica 18-5789-106
Borlaza, Bless Borlaza Bless 18-4773-278
Bullan, Jhemie Bullan Jhemie 18-5786-694
Catalan, Ronda Lucrecia Catalan Ronda Lucrecia 18-7209-555
Cayabyab, Louella Cayabyab Louella 18-4155-704
Cheong, Rose Anne Mae Cheong Rose Anne Mae 18-1777-135
Dangilan, Darren Dane Dangilan Darren Dane 18-5164-991
De Guzman, Rebecca De Guzman Rebecca 18-5428-356
Degsi, Challyce Kiara Degsi Challyce Kiara 18-3204-485
Dela Cruz, Majurish Dela Cruz Majurish 18-4193-530
Dicman, Kris Kaila Dicman Kris Kaila 18-5729-359
Echevarria, Emmanuel Jayson Echevarria Emmanuel Jayson 18-1904-256
Ilaga, Jamaica Jaja Ilaga Jamaica Jaja 18-2680-847
Kamora, Doriz Kamora Doriz 18-1102-484
Lachica, Mary Joyce Lachica Mary Joyce 19-6868-144
Lagmay, Camille Lagmay Camille 18-1002-406
Laorden, Cristobal Laorden Cristobal 18-8762-491
Manangan, Britney Manangan Britney 18-0419-238
Manzano, Kurt Vincent Manzano Kurt Vincent 18-0768-643
Ngayodan, Sheena Ngayodan Sheena 18-3279-375
Nimer, Mark John Nimer Mark John 18-5551-694
Oronan, Laila Oronan Laila 18-3358-601
Padcayan, Chuwalei Padcayan Chuwalei 18-5858-103
Paga, Jeli Gail Paga Jeli Gail 18--475-382
Peredo, Sharmela Peredo Sharmela 18-5550-329
Roga, Jeminah Roga Jeminah 18-3970-248
Romualdo, Rachelle Viola Romualdo Rachelle Viola 18-4024-642
Sepian, Shannon Patricia Sepian Shannon Patricia 18-0964-448
Somera, Jeanelle Shyane Somera Jeanelle Shyane 18-1208-965
Villegas, Karl Michael Villegas Karl Michael 18-5787-461
Wallis, Franchelle Wallis Franchelle 18-5499-848
FOR DATA VALIDATIONS
Loan Type
Regular
Petty Cash
Emergency
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Bookkeeping System DELA CRUZ - xlsx850742659

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Bookkeeping System DELA CRUZ - xlsx850742659

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Account

Account Title Type

CURRENT ASSETS 11000-12000

Cash and Cash Equivalents 11100-11180 Current Assets

Cash on Hand 11110 Current Assets

Cash in Cooperative Federation 11140 Current Assets

Petty Cash Fund 11150 Current Assets

Revolving Fund 11160 Current Assets

Change Fund 11170 Current Assets

Accounts Receivables Trade-Past Due 11260 Current Assets

Accounts Receivales Trade-Restructured 11270 Current Assets

Accounts Receivales Trade-in Litigation 11280 Current Assets

Installment Receivables-Current 11290 Current Assets

Installment Receivables-Past Due 11300 Current Assets

Installment Receivables-Restructured 11310 Current Assets

Installment Receivables-in Litigation 11320 Current Assets

Advances to Officers,Employees and Members 11350 Current Assets

Due from Accountable Officers,Employees and Members 11360 Current Assets

Inventories 11500 Current Assets

Creditable VAT 12120 Current Assets

Creditable Witholding Tax 12130 Current Assets

Financial Asset at amortized cost 13120 Non Current Assets

Investment in Subsidiaries 13200 Non Current Assets

Investment in Associate 13300 Non Current Assets

Investment in Joint Ventures 13400 Non Current Assets

Investment Property 13500 Non Current Assets

Investment Property-Land 13510 Non Current Assets

Investment Property-Building 13520 Non Current Assets

Accumulated Depreciation-Investment Property Building 13521 Non Current Assets

Real Properties Acquired (RPA) 13530 Non Current Assets

Land Improvements 14120 Non Current Assets

Accumulated Depreciation-Land Improvements 14121 Non Current Assets

Building and Improvements 14130 Non Current Assets

Accumulated Depreciation–Building and Improvements 14131 Non Current Assets

Building on Leased/Usufruct Land 14140 Non Current Assets

Accumulated Depreciation-Building on Leased/Usufruct Land 14141 Non Current Assets

Utility Plant 14150 Non Current Assets

Construction in Progress 14170 Non Current Assets

Accumulated Depreciation-Property,Plant & Equipment under 14171 Non Current Assets

Furniture,Fixtures & Equipment (FFE) 14180 Non Current Assets

Accumulated Depreciation FFE 14181 Non Current Assets

Kitchen,Canteen & Catering Equipment/Utensils 14200 Non Current Assets

Accumulated Depreciation-Kitchen, Canteen & Catering 14201 Non Current Assets

Transportation Equipment 14210 Non Current Assets

Accumulated Depreciation-Transportation Equipment 14211 Non Current Assets

Linens and Uniforms 14220 Non Current Assets

Leasehold Rights & Improvements 14240 Non Current Assets

Intangible Assets 16000 Non Current Assets

Franchise 16100 Non Current Assets

Franchise Cost 16200 Non Current Assets

Patent 16400 Non Current Assets

Other Non Current Assets 17000 Non Current Assets

Other Funds and Deposits 17200 Non Current Assets

CURRENT LIABILITIES 21000-23000 Current Liabilities

Deposit Liabilities 21100 Current Liabilities

Loans Payable-Current 21230 Current Liabilities

SSS/Pag-Ibig Loans Payable 21330 Current Liabilities

Deposit for Share Capital Subscription 30300 Equity

Undivided Net Surplus 30400 Equity

Net Loss 30500 Equity

Donations/Grants 30600 Equity

Cooperative Education & Training Fund 30720 Equity