SELF-PACED LEARNING MODULE

COLLEGE DEPARTMENT

MODULE 5
Subject:

AE15-IA1– INTERMEDIATE ACCOUNTING 1

AISAT COLLEGE – DASMARIÑAS, INC.

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 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 Page |2

INFORMATION SHEET PR-5.5.1

“Estimation of Doubtful Accounts”

Learning objectives:

1. Discuss receivables.
2. Explain how accounts receivable is to be recognized.
3. Illustrate trade discount.
4. Illustrate cash discount.
5. Distinguish gross method and net method on availing sales discount.
6. Discuss valuation of accounts receivables.
7. Explain the treatment on uncollectible accounts receivable.
8. Discuss the underlying concepts on percentage-of-sales method.
9. Discuss aging of accounts receivables.

Receivables
Receivables are classified as accounts receivable and notes receivables. These are further re-
classified as trade and non-trade receivables. Trade receivables pertains to the normal business
transaction while non-trade receivables is not related to normal business operation.

Accounts Receivable

Receivables are claims held against customers and others for money, goods, or services. For
financial statement purposes, companies classify receivables as either current (short-term) or
noncurrent (long-term).
Accounts receivable are oral promises of the purchaser to pay for goods and services sold. They
represent “open accounts” resulting from short-term extensions of credit. A company normally collects
them within 30 to 60 days.

Notes receivable
Notes receivable are written promises to pay a certain sum of money on a specified future date.
They may arise from sales, financing, or other transactions. Notes may be short-term or long-term.

Nontrade receivables arise from a variety of transactions. Some examples of nontrade

receivables are:
1. Advances to officers and employees.
2. Advances to subsidiaries.
3. Deposits paid to cover potential damages or losses.
4. Deposits paid as a guarantee of performance or payment.
5. Dividends and interest receivable.
6. Claims against:
(a) Insurance companies for casualties sustained.
(b) Defendants under suit.
(c) Governmental bodies for tax refunds.
(d) Common carriers for damaged or lost goods.

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 Page |3

(e) Creditors for returned, damaged, or lost goods.

(f) Customers for returnable items (crates, containers, etc.).

Recognition of Accounts Receivable

In most receivables transactions, the amount to be recognized is the exchange price between
the two parties. The exchange price is the amount due from the debtor (a customer or a borrower).
Some type of business document, often an invoice, serves as evidence of the exchange price.
Two factors may complicate the measurement of the exchange price:
(1) the availability of discounts (trade and cash discounts), and
(2) the length of time between the sale and the due date of payments (the interest element).

Trade Discount
Prices may be subject to a trade or quantity discount. Companies use such trade discounts to
avoid frequent changes in catalogs, to alter prices for different quantities purchased, or to hide the true
invoice price from competitors.
Trade discounts are commonly quoted in percentages. For example, say your cell phone has a
list price of $90, and the manufacturer sells it to Best Buy for list less a 30  percent trade discount. The
manufacturer then records the receivable at $63 per phone.
Computation: $90 – (90x30%0) = $63
The manufacturer, per normal practice, simply deducts the trade discount from the list price and
bills the customer net.
As another example, Maxwell House at one time sold a 10-ounce jar of its instant coffee listing
at $5.85 to supermarkets for $5.05, a trade discount of approximately 14 percent. Computation: 5.85-
(5.85x.86)=5.031 nearest answer.
The supermarkets in turn sold the instant coffee for $5.20 per jar. Maxwell House records the
receivable and related sales revenue at $5.05 per jar, not $5.85.

Cash Discounts (Sales Discounts)

Companies offer cash discounts (sales discounts) to induce prompt payment. Cash discounts
generally presented in terms such as 2/10, n/30 (2 percent if paid within 10 days, gross amount due in
30 days), or 2/10, E.O.M., net 30, E.O.M. (2 percent if paid any time before the tenth day of the
following month, with full payment due by the thirtieth of the following month).
Companies usually take sales discounts unless their cash is severely limited. Why? A company
that receives a 1 percent reduction in the sales price for payment within 10 days, total payment due
within 30 days, effectively earns 18.25 percent [.01 ÷ (20/365)], or at least avoids that rate of interest
cost.
Companies usually record sales and related sales discount transactions by entering the
receivable and sale at the gross amount.
Under this method, companies recognize sales discounts only when they receive payment
within the discount period.
The income statement shows sales discounts as a deduction from sales to arrive at net sales.

Some contend that sales discounts not taken reflect penalties added to an established price to
encourage prompt payment. That is, the seller offers sales on account at a slightly higher price than if
selling for cash. The cash discount offered offsets the increase.

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 Page |4

Thus, customers who pay within the discount period actually purchase at the cash price. Those
who pay after expiration of the discount period pay a penalty for the delay—an amount in excess of the
cash price. Per this reasoning, some companies record sales and receivables net. They subsequently
debit any discounts not taken to Accounts Receivable and credit to Sales Discounts Forfeited.
Illustration showing the difference between the gross and net methods to avail the sales
discount.

Gross Method Net Method

1) Sales of $10,000, terms 2/10, n/30 1) Sales of $10,000, terms 2/10, n/30

Accounts Receivable 10,000   Accounts Receivable 9,800  

  Sales Revenue 10,000   Sales Revenue 9,800

2) Payment on $4,000 of sales received within 2) Payment on $4,000 of sales received

discount period within discount period

Cash 3,920   Cash 3,920  

Sales Discounts 80     Accounts Receivable 3,920
  Accounts Receivable 4,000    

3) Payment on $6,000 of sales received after 3) Payment on $6,000 of sales received after
discount period discount period

Cash 6,000   Accounts Receivable 120  

  Accounts Receivable 6,000   Sales Discounts Forfeited 120
    Cash 6,000  
        Accounts Receivable   6,000

If using the gross method, a company reports sales discounts as a deduction from sales in the
income statement. Proper expense recognition dictates that the company also reasonably estimates the
expected discounts to be taken and charges that amount against sales. If using the net method, a
company considers Sales Discounts Forfeited as an “Other revenue” item.

Theoretically, the recognition of Sales Discounts Forfeited is correct. The receivable is stated
closer to its realizable value, and the net sales figure measures the revenue recognized from the sale. As
a practical matter, however, companies seldom use the net method because it requires additional
analysis and bookkeeping. For example, the net method requires adjusting entries to record sales
discounts forfeited on accounts receivable that have passed the discount period.

Valuation of Accounts Receivable

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 Page |5

Reporting of receivables involves (1) classification and (2) valuation on the balance sheet.
Classification involves determining the length of time each receivable will be outstanding.
Companies classify receivables intended to be collected within a year or the operating cycle, whichever
is longer, as current. All other receivables are classified as long-term.
Companies value and report short-term receivables at net realizable value—the net amount
they expect to receive in cash. Determining net realizable value requires estimating both uncollectible
receivables and any returns or allowances to be granted.

Uncollectible Accounts Receivable

As one revered accountant aptly noted, the credit manager’s idea of heaven probably would be
a place where everyone (eventually) paid his or her debts.
Unfortunately, this situation often does not occur. For example, a customer may not be able to
pay because of a decline in its sales revenue due to a downturn in the economy. Similarly, individuals
may be laid off from their jobs or faced with unexpected hospital bills.
Companies record credit losses as debits to Bad Debt Expense (or Uncollectible Accounts
Expense). Such losses are a normal and necessary risk of doing business on a credit basis.
Two methods are used in accounting for uncollectible accounts:
(1) the direct writeoff method and
(2) the allowance method.

Direct Write-Off Method for Uncollectible Accounts

Under the direct write-off method, when a company determines a particular account to be
uncollectible, it charges the loss to Bad Debt Expense.
Assume, for example, that on December 10 Cruz Co. writes off as uncollectible Yusado’s $8,000
balance. The entry is:

December 10 Bad Debt Expense 8,000

Accounts Receivable (Yusado) 8,000
(To record write-off of Yusado account)

Under this method, Bad Debt Expense will show only actual losses from uncollectibles. The
company will report accounts receivable at its gross amount.
Supporters of the direct write-off-method (which is often used for tax purposes) contend that it
records facts, not estimates. It assumes that a good account receivable resulted from each sale, and that
later events revealed certain accounts to be uncollectible and worthless.
From a practical standpoint, this method is simple and convenient to apply. But the direct write-
off method is theoretically deficient. It usually fails to record expenses in the same period as associated
revenues. Nor does it result in receivables being stated at net realizable value on the balance sheet.
As a result, using the direct write-off method is not considered appropriate, except when the
amount uncollectible is immaterial.

Allowance Method for Uncollectible Accounts

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 Page |6

The allowance method of accounting for bad debts involves estimating uncollectible accounts at
the end of each period. This ensures that companies state receivables on the balance sheet at their net
realizable value. Net realizable value is the net amount the company expects to receive in cash.
The FASB considers the collectibility of receivables a loss contingency. Thus, the allowance
method is appropriate in situations where it is probable that an asset has been impaired and that the
amount of the loss can be reasonably estimated.

Although estimates are involved, companies can predict the percentage of uncollectible
receivables from past experiences, present market conditions, and an analysis of the outstanding
balances. Many companies set their credit policies to provide for a certain percentage of uncollectible
accounts. (In fact, many feel that failure to reach that percentage means that they are losing sales due
to overly restrictive credit policies.)
Thus, the FASB requires the allowance method for financial reporting purposes when bad debts
are material in amount. This method has three essential features:
1. Companies estimate uncollectible accounts receivable. They match this estimated expense
against revenues in the same accounting period in which they record the revenues.
2. Companies debit estimated uncollectibles to Bad Debt Expense and credit them to Allowance
for Doubtful Accounts (a contra asset account) through an adjusting entry at the end of each period.
3. When companies write off a specific account, they debit actual uncollectibles to Allowance for
Doubtful Accounts and credit that amount to Accounts Receivable.

Recording Estimated Uncollectibles.

To illustrate the allowance method, assume that Brown Furniture has credit sales of $1,800,000
in 2014. Of this amount, $150,000 remains uncollected at December 31. The credit manager estimates
that $10,000 of these sales will be uncollectible.
The adjusting entry to record the estimated uncollectibles is:
December 31, 2014 Bad Debt Expense 10,000
Allowance for Doubtful Accounts 10,000
(To record estimate of uncollectible accounts)

Brown reports Bad Debt Expense in the income statement as an operating expense. Thus, the
estimated uncollectibles are matched with sales in 2014. Brown records the expense in the same year it
made the sales.

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 Page |7

Presentation of Allowance for Doubtful Accounts

The illustration below shows that the company deducts the allowance account from accounts
receivable in the current assets section of the balance sheet.
BROWN FURNITURE
BALANCE SHEET (PARTIAL)
Current assets
Cash $ 15,000
Accounts receivable $150,000
Less: Allowance for doubtful accounts 10,000 140,000
Inventory 300,000
Prepaid insurance 25,000
Total current assets $480,000

Allowance for Doubtful Accounts shows the estimated amount of claims on customers that the
company expects will become uncollectible in the future.
Companies use a contra account instead of a direct credit to Accounts Receivable because they
do not know which customers will not pay. The credit balance in the allowance account will absorb the
specific write-offs when they occur. The amount of $140,000 represents the net realizable value of the
accounts receivable at the statement date.
Companies do not close Allowance for Doubtful Accounts at the end of the fiscal year.

Recording the Write-Off of an Uncollectible Account.

When companies have exhausted all means of collecting a past-due account and collection
appears impossible, the company should write off the account. In the credit card industry, for example,
it is standard practice to write off accounts that are 210 days past due.
To illustrate a receivables write-off, assume that the financial vice president of Brown Furniture
authorizes a write-off of the $1,000 balance owed by Randall Co. on March 1, 2015. The entry to record
the write-off is:
March 1, 2015 Allowance for Doubtful Accounts 1,000
Accounts Receivable (Randall Co.) 1,000
(Write-off of Randall Co. account)
Bad Debt Expense does not increase when the write-off occurs. Under the allowance method,
companies debit every bad debt write-off to the allowance account rather than to Bad Debt Expense.
A debit to Bad Debt Expense would be incorrect because the company has already recognized
the expense when it made the adjusting entry for estimated bad debts. Instead, the entry to record the
write-off of an uncollectible account reduces both Accounts Receivable and Allowance for Doubtful
Accounts.

Recovery of an Uncollectible Account.

Occasionally, a company collects from a customer after it has written off the account as
uncollectible. The company makes two entries to record the recovery of a bad debt: (1) It reverses the
entry made in writing off the account. This reinstates the customer’s account. (2) It journalizes the
collection in the usual manner.

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 Page |8

To illustrate, assume that on July 1, 2015, Randall Co. pays the $1,000 amount that Brown had
written off on March 1. These are the entries:
July 1, 2015 Accounts Receivable (Randall Co.) 1,000
Allowance for Doubtful Accounts 1,000
(To reverse write-off of account)
Cash 1,000
Accounts Receivable (Randall Co.) 1,000
(Collection of account)

Note that the recovery of a bad debt, like the write-off of a bad debt, affects only balance sheet
accounts. The net effect of the two entries above is a debit to Cash and a credit to Allowance for
Doubtful Accounts for $1,000.

Bases Used for Allowance Method.

To simplify the preceding explanation, we assumed we knew the amount of the expected
uncollectibles. In “real life,” companies must estimate that amount when they use the allowance
method.
Two bases are used to determine this amount:
(1) percentage of sales and
(2) percentage of receivables.
Both bases are generally accepted. The choice is a management decision. It depends on the
relative emphasis that management wishes to give to expenses and revenues on the one hand or to net
realizable value of the accounts receivable on the other. The choice is whether to emphasize income
statement or balance sheet relationships.

Comparative illustration between percentage of sales and percentage of receivables.

Percentage of Sales Percentage of Receivables

Sales Bad Debt Expense Accounts Allowance for
Receivable Doubtful Accounts
Emphasis on Income Statement Relationships Emphasis on Balance Sheet Relationships

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 Page |9

Underlying Concepts
The percentage-of-sales method illustrates the expense recognition principle, which relates
expenses to revenues recognized

The percentage-of-sales basis results in a better matching of expenses with revenues—an

income statement viewpoint. The percentage-of-receivables basis produces the better estimate of net
realizable value—a balance sheet viewpoint. Under both bases, the company must determine its past
experience with bad debt losses.

Percentage-of-sales (income statement) approach.

In the percentage-of-sales approach, management estimates what percentage of credit sales

will be uncollectible. This percentage is based on past experience and anticipated credit policy. The
company applies this percentage to either total credit sales or net credit sales of the current year.
To illustrate, assume that Gonzalez Company elects to use the percentage-of-sales basis. It
concludes that 1 percent of net credit sales will become uncollectible.
If net credit sales for 2014 are $800,000, the estimated bad debts expense is $8,000 (1% 3
$800,000). The adjusting entry is:

December 31, 2014 Bad Debt Expense 8,000

Allowance for Doubtful Accounts 8,000

After the adjusting entry is posted, assuming the allowance account already has a credit balance
of $1,723, the accounts of Gonzalez Company will show the following:

Bad Debt Expense Allowance for Doubtful Accounts

Dec. 31 Adj. 8,000   Jan. 1 Bal. 1,723
    Dec. 31 Adj. 8,000
  Dec. 31 Bal. 9,723

The amount of bad debt expense and the related credit to the allowance account are unaffected
by any balance currently existing in the allowance account. Because the bad debt expense estimate is
related to a nominal account (Sales Revenue), any balance in the allowance is ignored.
Therefore, the percentage-of-sales method achieves a proper matching of cost and revenues.
This method is frequently referred to as the income statement approach.

Percentage-of-receivables (balance sheet) approach.

Using past experience, a company can estimate the percentage of its outstanding receivables
that will become uncollectible, without identifying specific accounts. This procedure provides a
reasonably accurate estimate of the receivables’ realizable value.
But, it does not fit the concept of matching cost and revenues. Rather, it simply reports
receivables in the balance sheet at net realizable value. Hence, it is referred to as the percentage-of-
receivables (or balance sheet) approach.

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 P a g e | 10

Companies may apply this method using one composite rate that reflects an estimate of the
uncollectible receivables. Or, companies may set up an aging schedule of accounts receivable, which
applies a different percentage based on past experience to the various age categories.
An aging schedule also identifies which accounts require special attention by indicating the
extent to which certain accounts are past due.

Illustration of Accounts Receivable Aging Schedule

WILSON & CO.

AGING SCHEDULE
Balance Under 60–90 91–120 Over120
Name of Customer
Dec. 31 60 days days days days
Western Stainless Steel Corp. $98,000 80,000 $18,000
Brockway Steel Company 320,000 320,000
Freeport Sheet & Tube Co. 55,000 $55,000
Allegheny Iron Works 74,000 60,000 $14,000
$547,000 $460,000 $18,000 $14,000 $55,000

Summary

Percentage Required
Estimated Balance in
Age Amount
to Be Allowanc
Uncollectible e
Under 60 days old $460,000 4% $18,400
60–90 days old 18,000 15% 2,700
91–120 days old 14,000 20% 2,800
Over 120 days 55,000 25% 13,750
$547,000 $37,650
Year-end balance of allowance for doubtful accounts

Wilson reports bad debt expense of $37,650 for this year, assuming that no balance existed in
the allowance account.
To change the illustration slightly, assume that the allowance account had a credit balance of
$800 before adjustment. In this case, Wilson adds $36,850 ($37,650 2 $800) to the allowance account
and makes the following entry.
Bad Debt Expense 36,850
Allowance for Doubtful Accounts 36,850
Wilson therefore states the balance in the allowance account at $37,650. If the Allowance for
Doubtful Accounts balance before adjustment had a debit balance of $200, then Wilson records bad
debt expense of $37,850 ($37,650 desired balance 1 $200 debit balance). In the percentage-of-

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 P a g e | 11

receivables method, Wilson cannot ignore the balance in the allowance account because the percentage
is related to a real account (Accounts Receivable).
Companies usually do not prepare an aging schedule to determine bad debt expense. Rather,
they prepare it as a control device to determine the composition of receivables and to identify
delinquent accounts. Companies base the estimated loss percentage developed for each category on
previous loss experience and the advice of credit department personnel.

Whether using a composite rate or an aging schedule, the primary objective of the percentage
of outstanding receivables method for financial statement purposes is to report receivables in the
balance sheet at net realizable value.
However, it is deficient in that it may not match the bad debt expense to the period in which
the sale takes place.
The allowance for doubtful accounts as a percentage of receivables will vary, depending on the
industry and the economic climate.

Note to the reader.

The content of this module belongs to the Right Owner stated in the reference
section. The one who present this material has no other intention for whatsoever (e.g.
selling/commercial purposes) except for classroom instruction purposes only.

References:

1. Kieso, D.E.,Weygandt,J.J, et al (2013). Intermediate Accounting Fifteenth Edition, John Wiley &
Sons, Inc., @gustpdf.
https://www.academia.edu/28943542/Intermediate_Accounting_15th_Edition_by_Donald_E_Ki
eso_and_Others_paper_132_140

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 P a g e | 12

SELF-CHECK PR- PR-5.5.1

“Estimation of Doubtful Accounts”

Answer the following questions in your own words.

1. Restin Co. uses the gross method to record sales made on credit. On
June 1, 2014, it made sales of $50,000 with terms 3/15, n/45. On June
12, 2014, Restin received full payment for the June 1 sale.
What is the required journal entries for Restin Co.

2. Use the information from Question 1, assuming Restin Co. uses the net
method to account for cash discounts.
What is the required journal entries for Restin Co.

3. Wilton, Inc. had net sales in 2014 of $1,400,000. At December 31, 2014,
before adjusting entries, the balances in selected accounts were:
Accounts Receivable $250,000 debit, and Allowance for Doubtful
Accounts $2,400 credit.
If Wilton estimates that 2% of its net sales will prove to be uncollectible,
what is the journal entry to record bad debt expense on December 31,
2014

4. Use the information presented in Question 3 for Wilton, Inc.

(a) Instead of estimating the uncollectibles at 2% of net sales, assume
that 10% of accounts receivable will prove to be uncollectible. What is
the entry to record bad debt expense.

5. Use the information presented in Question 3 for Wilton, Inc.

(b) Instead of estimating uncollectibles at 2% of net sales, assume Wilton
prepares an aging schedule that estimates total uncollectible accounts at
$24,600. What is the entry to record bad debt expense.

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Accounts Receivable
Module Estimation of Doubtful Accounts
AE15-IA1 INTERMEDIATE ACCOUNTING 1 Units: 3 P a g e | 13

SELF-CHECK ANSWER KEY PR- PR-5.5.1

“Estimation of Doubtful Accounts”

1. .
2. .
3. .

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 5th
PRELIM
5 Meeting MS. EMERITA S.MERCADAL MR. WILBERT A. MAÑUSCA
Subject Teacher School Director