Page 1 of 3

Universal Solutions Inc

20th Floor, LKG Center, Ayala Ave. Makati
Payroll Journal by Department
Payroll Group: Regular
Payroll Date : 01/31/2014
Department: Accounting / Finance
Account Account Debit Credit Type

4503 Salaries Expense - Allowance 1,500.00 Fixed Allowance

5503 Philhealth Contribution Expense 668.75 Philhealth Contribution Expense

4506 Salaries Expense - Commission 5,500.00 Commission

4501 Salaries Expense - Net Basic Pay 61,250.00 Basic Pay

6502 Transportation 500.00 Transportation

5501 SSS Contribution Expense 2,180.00 SSS Contribution Expense
5502 HDMF Contribution Expense 200.00 HDMF Contribution Expense
9501 Withholding Tax Payable 11,838.45 Withholding Tax Payable

5506 Philhealth Contribution Payable 1,337.50 Philhealth Contribution Payable

5504 SSS Contribution Payable 3,180.00 SSS Contribution Payable

5505 HDMF Contribution Payable 400.00 HDMF Contribution Payable

8502 SSS Salary Loan 500.00 SSS Salary Loan

9502 Salaries Payable 54,542.80 Net Pay

71,798.75 71,798.75
 Page 2 of 3
Universal Solutions Inc
20th Floor, LKG Center, Ayala Ave. Makati
Payroll Journal by Department
Payroll Group: Regular
Payroll Date : 01/31/2014
Department: Sales
Account Account Debit Credit Type

4501 Salaries Expense - Net Basic Pay 29,450.00 Basic Pay

5502 HDMF Contribution Expense 159.00 HDMF Contribution Expense

5501 SSS Contribution Expense 1,635.00 SSS Contribution Expense

4503 Salaries Expense - Allowance 2,500.00 Fixed Allowance

5503 Philhealth Contribution Expense 450.00 Philhealth Contribution Expense
9501 Withholding Tax Payable 2,182.59 Withholding Tax Payable
5504 SSS Contribution Payable 2,385.00 SSS Contribution Payable

8505 HDMF Loan 250.00 HDMF Loan

9502 Salaries Payable 28,162.91 Net Pay

5505 HDMF Contribution Payable 313.50 HDMF Contribution Payable

5506 Philhealth Contribution Payable 900.00 Philhealth Contribution Payable

34,194.00 34,194.00
 Page 3 of 3
Universal Solutions Inc
20th Floor, LKG Center, Ayala Ave. Makati
Payroll Journal by Department
Payroll Group: Regular
Payroll Date : 01/31/2014
Grand Total
Account Account Debit Credit Type
5501 SSS Contribution Expense 3,815.00 SSS Contribution Expense
5502 HDMF Contribution Expense 359.00 HDMF Contribution Expense
4501 Salaries Expense - Net Basic Pay 90,700.00 Basic Pay

4503 Salaries Expense - Allowance 4,000.00 Fixed Allowance

6502 Transportation 500.00 Transportation

4506 Salaries Expense - Commission 5,500.00 Commission

5503 Philhealth Contribution Expense 1,118.75 Philhealth Contribution Expense

9501 Withholding Tax Payable 14,021.04 Withholding Tax Payable

5506 Philhealth Contribution Payable 2,237.50 Philhealth Contribution Payable

8505 HDMF Loan 250.00 HDMF Loan

8502 SSS Salary Loan 500.00 SSS Salary Loan

5504 SSS Contribution Payable 5,565.00 SSS Contribution Payable

5505 HDMF Contribution Payable 713.50 HDMF Contribution Payable

9502 Salaries Payable 82,705.71 Net Pay

105,992.75 105,992.75