DM DANCE AND FITNESS HUB

Submitted by:

Danica Rose C. Mandi

Jina Mae Montesino

Angelita Rebollos

Janzelle Pagasian

Ariel Luis Costan

Alvigin Serna

Submitted to:

Ms. Aireeza Tandih

COMPANY NAME:
DM DANCE AND FITNESS HUB
NATURE OF THE BUSINESS:
DM Dance and Fitness Hub is a service business and is a sole proprietorship
type of business.
BACKGROUND OF THE BUSINESS:
DM Dance and Fitness Hub was founded to provide high quality and
accommodating service to people who wants to be physically fit and mentally healthy.
TYPE OF PRODUCT OR SERVICE:
Fitness and Dance classes, programs, seminars and workshop.
COST OF PRODUCT OR SERVICES:
ONE MONTH ENROLLMENT FOR CLASSES
₱1,100 for unlimited classes
₱800 for 9 classes
₱500 for 6 classes
MEMBERSHIP AND WALK –IN
₱550 for lifetime membership fee
₱200 walk-in fee for non-members and ₱100 walk-in fee for members.
NAME AND NUMBER OF EMPLOYEES
Angelita Rebollos Accounting clerk 9650448731
Janzelle Pagasian Book keeper 9352350062
Jina Mae Montesino Book keeper 9151788456
Alvigin Serna Assistant book keeper 9361022109
Ariel Luis Costan Encoder 9974360788
Sean Louis Ali Metafit Instructor 9XXXXXXXXX
David Chua Body Building Instructor 9XXXXXXXXX
James Reyes Weightlifting Instructor 9XXXXXXXXX
LOCATION OF THE BUSINESS:

Veterans Avenue, Zamboanga City

(in front of Jollibee veterans)

Date Transactions Amount

Oct. ₱1,000,000.0
Danica Rose Mandi Invested to start the business.
2 0
2 Paid for necessary permits and licenses for the business. ₱20,000.00
2 D.R. Mandi purchased land and building. ₱200,000.00
9 Purchased equipments for the hub. ₱446,800.00
9 Purhased office supplies for the hub. ₱3,200.00
Received cash from customers who enrolled for unlimited
16 classes this month. ₱2,200.00
16 Received cash from walk-in customers. ₱3,000.00
Recieved cash from customers payment of lifetime
16 membership fee. ₱3,300.00
17 Recieved from walk-in customers. ₱11,500.00
17 Mr. Ramos payed for monthly enrollment of unlimited class. ₱1,100.00
DM Dance and Fitness Hub hosted a fitness program at
20 Paseo del Mar. ₱20,000.00
23 Received cash from walk in customers. ₱5,300.00
Received cash from customers who paid ₱550 as lifetime
23 membership fee. ₱1,650.00
Recieved cash from Ms. Camille Elnasin as monthly
23 enrollment fee of 6 classes. ₱500.00
25 Received cash from walk-in customers. ₱1,700.00
25 Paid utility bills. ₱8,000.00
26 Received cash from walk-in customers. ₱10,000.00
31 Paid employees insurance valid until December 2017. ₱26,421.00
31 Paid for employees salary. ₱54,414.20
Nov.
Received cash from walk in customers.
3 ₱3,700.00
Collected cash from walk-in customers who paid for
3 membership fee. ₱2,200.00
4 Recieved cash from walk-in customers. ₱2,500.00
4 Mr. and Mrs. Alfaro enrolled for 6 classes this month. ₱1,000.00
4 Danica Mandi invested for the business. ₱100,000.00
Rendered 2 Yoga session at Young, Wild and Free
7 organization. ₱10,000.00
 7 Recieved cash from walk-in customers. ₱3,700.00
Collected cash from customers who enrolled for unlimited
7 classes. ₱2,200.00
DM Dance and Fitness Hub rentred by a performing team for
11 3 hours. ₱1,500.00
11 Recieved cash from walk-in customers. ₱2,900.00
Mr. Ramos renewed his enrollment for unlimited classes and
17 paid for the lifetime membership fee. ₱1,650.00
17 Collected cash from walk-in customers. ₱4,300.00
Danica Mandi withdrew cash from the business for personal
17 use. ₱10,000.00
Recieved cash from customers who paid membership fee.
20 ₱3,300.00
Recieved cash from customers who enrolled for 6 classes this
20 month. ₱1,500.00
DM Dance and Fitness Hub billed Mr. Ramos who hired
20 Danica Mandi as personal dance instructor of his daughter. ₱2,500.00
DM Dance team was paid for performing different dances at a
20 night event. ₱5,000.00
Ms. Camille Elnasin paid for the renewal of her enrollment for
23 6 classes. ₱500.00
23 Recieved cash from walk-in customers. ₱2,500.00
24 DM Dance and Fitness Hub was rented for the whole day. ₱15,000.00
27 Paid utility bills and employees salary. ₱62,414.20
DM Dance and Fitness Hub collected cash from participants
30 of their fitness seminar. ₱50,000.00
Dec.
1 Received cash from walk-in customers. ₱1,800.00
1 Mr. Ramos paid the hub. ₱2,500.00
Collected cash from customers who enrolled for unlimited
2 classes. ₱3,300.00
2 Received cash from walk-in customers. ₱4,100.00
2 Collected cash from cutomers who paid the membership fee. ₱1,100.00
DM Dance and Fitness Hub received cash from Zamboanga
5 Dance Crew for renting the hub for three days. ₱25,000.00
11 Purchased supplies for december activities. ₱11,500.00
11 Received cash from walk-in customers. ₱3,200.00
Received payment from Ms. Villarosa as enrollment fee for 9
11 classes. ₱800.00
11 Collected cash from customers payment of membership fee. ₱1,650.00
Collected cash from participants of the Dance Sport
14 workshop. ₱50,000.00
 15 Collected cash from participants of Belly dance workshop. ₱48,500.00
16 Collected cash from prticipants of HipHop dance workshop ₱61,500.00
Received cash for 3 hours Yoga Class rendered for Busy
19 Moms Association. ₱10,000.00
19 Received cash from walk-in customers. ₱1,500.00
19 Mr. Ramos enrolled for unlimited classes. ₱1,100.00
21 Collected cash from customers payment of membership fee. ₱5,500.00
21 Received cash from walk-in customers. ₱2,600.00
Paid LM Metro Hotel for rendering service to DM Dance and
23 Fitness Hub's christmas party. ₱35,000.00
26 Paid utility bills. ₱8,975.00
Received cash from Ms. Camille Elnasin for enrolling herself
26 in unlimited classes. ₱1,100.00
29 Paid employees' salary and 13th month pay. ₱111,261.40
29 Received cash from walk-in customers ₱1,200.00
30 Prepaid insurance paid last October 2017,expired. ₱26,421.00
30 Received cash from walk-in customers. ₱1,100.00
Jan.
3 Received cash from walk-in customers. ₱2,800.00
3 Collected membership payments from Mr. and Ms. Sanchez ₱1,100.00
3 Purchased office supplies. ₱5,000.00
5 Received cash from customers who enrolled for six classes. ₱3,000.00
5 Received cash from walk-in customers. ₱12,000.00
City Mall Tetuan paid the hub in advance for rendering 4
10 fridays zumba session. ₱20,000.00
10 Received cash from walk-in customers. ₱12,700.00
The hub billed G9-Sandalwood students of ZCHS Main for the
10 dance training service rendered. ₱13,500.00
Collected cash from customers who enrolled for unlimited
13 classes. ₱2,200.00
13 Received cash from walk-in customers. ₱9,800.00
Danica Mandi withdrew cash from the business for personal
13 use. ₱10,000.00
13 The business paid the 1st quarter income tax. ₱29,466.00
18 Received cash from walk-in customers. ₱8,500.00
18 Received cash from customers' payment of membership fee. ₱2,200.00
18 Colllected cash from customers who enrolled for six classes. ₱2,500.00
18 Paid insurance for employees, valid until December 2018. ₱88,062.00
20 Received cash from walk-in customers. ₱10,000.00
20 Collected cash from customers who paid for membership fee. ₱7,150.00
31 Paid utility bills. ₱8,000.00
 31 Paid employees salary. ₱54,217.70
Feb.
1 Received cash from walk-in customers. ₱15,000.00
1 Mr. Ramos paid for enrolling for unlimited classes. ₱1,100.00
6 Received cash from walk-in customers. ₱2,900.00
6 Collected cash from customers who paid for membership fee. ₱3,300.00
6 Received cash from customers' payment for class enrollment. ₱3,000.00
14 Received cash from walk-in customers. ₱10,300.00
14 Danica Rose Mandi added additional investment. ₱125,000.00
14 G9-Sandalwood students of ZCHS Main paid the hub. ₱13,500.00
DM Dance and Fitness Hub rendered a fitness program at
18 Zamboanga Home owners Association. ₱20,000.00
18 Received cash from walk in customers. ₱3,300.00
Accomplished the 4 fridays Zumba session at City Mall
23 Tetuan. ₱20,000.00
23 Received cash from walk-in customers. ₱2,500.00
26 Received cash from walk-in customers. ₱10,000.00
Received payment from Ms. Camille as enrollment fee for
26 unlimited classes. ₱1,100.00
28 Paid utility bills. ₱7,900.00
28 Paid salary of office staff and gym instructors. ₱53,621.70
Mar. Mr. Ramos paid the hub for rendering a wellness seminar to
1 his employees. ₱35,000.00
5 Received cash from walk in customers. ₱10,000.00
5 Collected cash from membership payments of customers. ₱2,750.00
Collected cash from customers who enrolled for unlimited
5 classes. ₱4,400.00
10 Received cash from walk-in customers. ₱15,800.00
10 Collected cash from membership payments of customers. ₱4,400.00
Rendered Yoga Class to Zamboanga Home Owners
17 Association. ₱10,000.00
17 Mr. Lim paid the hub for renting it the whole day. ₱20,000.00
19 Received cash from walk-in customers. ₱5,800.00
19 Collected cash from membership payments of customers. ₱2,200.00
24 Received cash from walk-in customers ₱10,900.00
24 Paid utility bills. ₱8,000.00
24 Paid salary of office staff and gym instructors. ₱54,271.70
Apr.
2 Rendered service to customers and received cash ₱10,000.00
2 Received cash from walk-in customers. ₱12,000.00
2 Collected cash from customers payment of membership fee. ₱4,950.00
 7 Collected cash from customers who enrolled for six classes. ₱9,000.00
Collected cash from participants of three days dance
10 workshop. ₱100,000.00
10 Paid the 2nd quarter income tax. ₱4,400.00
16 Received cash from walk in customers. ₱20,000.00
16 Received cash from customers who enrolled for 9 classes. ₱1,600.00
20 Received cash from walk in customers. ₱18,900.00
20 Collected cash from customers payment of membership fee. ₱44,000.00
25 Received cash from walk-in customers. ₱12,000.00
25 Collected cash from customers payment for six classes. ₱1,000.00
30 Paid miscellaneous. ₱500.00
30 Paid utility bills. ₱8,000.00
30 Paid salary of office staff and gym instructors. ₱53,946.70
Danica Mandi withdrew cash from the business for personal
30 use. ₱10,000.00
May.
1 Received cash from walk-in customers. ₱15,000.00
Received cash from customers who enrolled for unlimited
1 classes this month. ₱8,800.00
1 Collected cash from customers payment of membership fee. ₱18,150.00
Collected cash from participants of DM Fitness and wellness
7 seminar. ₱42,500.00
8 Collected cash from participants of HipHop dance workshop. ₱400,000.00
9 Collected cash from participants of Belly dance workshop. ₱84,000.00
10 Collected cash from participants of How to be fit Program. ₱18,500.00
11 Collected cash from participants of Dance Sport workshop. ₱400,000.00
21 Received cash from walk-in customers. ₱17,300.00
21 Collected cash from customers payment of membership fee. ₱5,500.00
25 Rendered a 4 Friday zumba session at City Mall Tetuan. ₱30,000.00
25 Received cash from walk-in customers. ₱10,800.00
31 Paid utility bills. ₱8,000.00
31 Paid salary of office staff and gym instructors. ₱54,271.70
Jun.
1 Danica Rose Mandi added additional investment. ₱120,000.00
1 Received cash from walk-in customers. ₱10,000.00
1 Purchased supplies. ₱5,000.00
1 Collected cash from customers payment of membership fee. ₱1,100.00
Collected cash from customers who enrolled for unlimited
5 classes. ₱11,000.00
5 Received cash from walk-in customers. ₱12,600.00
5 Collected cash from customers payment of membership fee. ₱3,300.00
 13 Received cash fro walk-in customers. ₱25,000.00
13 Collected cash from customers who enrolled for six classes. ₱3,000.00
Collected cash from customers who enrolled for unlimited
13 classes. ₱7,700.00
20 The hub was rented for the whole day. ₱20,000.00
22 Received cash from walk-in customers. ₱10,500.00
22 Collected cash from customers payment of membership fee. ₱1,650.00
22 Rendered a 4 Friday zumba session at City Mall Tetuan. ₱30,000.00
30 Paid miscellaneous fee. ₱500.00
30 Paid utility bills. ₱8,000.00
30 Paid salary of office staff and gym instructors. ₱54,271.70
Jul.
2 Received cash from walk-in customers ₱12,000.00
5 The hub was rented by ZDC for 3 hours. ₱1,500.00
5 Received cash from walk-in customers. ₱13,800.00
Collected cash from customers who enrolled for unlimited
5 classes. ₱3,300.00
13 Received cash from walk-in customers. ₱25,000.00
13 Received cash from customers who enrolled for six classes. ₱4,000.00
13 Paid the 3rd quarter income tax. ₱342,762.00
18 Rendered Yoga Session at Busy Moms Organization. ₱15,000.00
18 Received cash from walk-in cuatomers ₱13,800.00
23 Received cash from walk-in customers. ₱15,000.00
23 Collected cash from customers who paid for membership fee. ₱4,950.00
27 Received cash from walk-in customers. ₱20,000.00
27 Rendered a 4 Friday zumba session at City Mall Tetuan. ₱30,000.00
31 Paid utility bills. ₱8,000.00
31 Paid salary of office staff and gym instructors. ₱53,371.70
Aug.
1 Received cash from walk-in customers. ₱20,000.00
1 Collected cash from customers who enrolled for six classes. ₱5,000.00
Collected cash from customers who enrolled for unlimited
6 classes. ₱2,200.00
6 Received cash from walk-in customers. ₱19,000.00
15 Purchased office supplies. ₱5,000.00
15 Danica Rose Mandi withdrew cash for personal use. ₱8,500.00
15 Received cash from walk-in customers. ₱25,000.00
15 Collected cash from customers payment of membership fee. ₱3,300.00
Collected cash from participants of the Fitness and Wellness
20 seminar. ₱17,400.00
 Received membership paymens from the participants of the
20 seminar. ₱11,000.00
24 Rendered a 4 Friday zumba session at City Mall Tetuan. ₱30,000.00
24 Received cash from walk-in customers. ₱20,000.00
31 Paid utility bills. ₱8,000.00
31 Paid salary of office staff and gym instructors. ₱54,271.70
Sep.
1 Danica Rose Mandi added additional investment. ₱200,000.00
1 Received cash from walk-in customers. ₱12,900.00
7 Received cash from walk-in customers. ₱18,000.00
Ms. Camille Elnasin paid for the renewal of her enrollment for
7 6 classes. ₱550.00
13 Received cash from walk in customers. ₱4,800.00
13 Collected cash from customers payment of membership fee. ₱18,150.00
Collected cash from customers who enrolled for unlimited
13 classes. ₱9,900.00
18 Launched a three days dance workshop and collected cash. ₱148,500.00
24 Received cash from walk in customers. ₱16,900.00
24 Collected cash from customers payment of membership fee. ₱19,250.00
28 Received cash from walk in customers. ₱20,000.00
28 Rendered a 4 Friday zumba session at City Mall Tetuan. ₱30,000.00
29 Paid utility bills. ₱8,000.00
29 Paid salary of office staff and gym instructors. ₱54,271.70
 Cash Receipts Journal
Date Accounts OR Description Cash
2017        
Oct.
02 Capital 1121 Beginning Capital ₱1,000,000.00
Oct. Service
16 Revenue 1122 Enrolled for unlimited classes ₱2,200.00
Oct. Service
16 Revenue 1123 Rendered fitness classes ₱3,000.00
Oct. Service
16 Revenue 1124 Payments for membership fee ₱3,300.00
Oct. Service
17 Revenue 1125 Rendered fitness classes ₱11,500.00
Oct. Service
17 Revenue 1126 Enrolled for unlimited classes ₱1,100.00
Oct. Service
20 Revenue 1127 Rendered fitness program ₱20,000.00
Service
Oct.23 Revenue 1128 Rendered fitness classes ₱5,300.00
Service
Oct.23 Revenue 1129 Payments for membership fee ₱1,650.00
Service
Oct.23 Revenue 1130 Enrolled for six classes ₱500.00
Oct. Service
25 Revenue 1131 Rendered fitness classes ₱1,700.00
Oct. Service
26 Revenue 1132 Rendered fitness classes ₱10,000.00
Nov. Service
03 Revenue 1133 Rendered fitness classes ₱3,700.00
Nov. Service
03 Revenue 1134 Payments for membership fee ₱2,200.00
Nov. Service
04 Revenue 1135 Rendered fitness classes ₱2,500.00
Nov. Service
04 Revenue 1136 Enrolled for six classes ₱1,000.00
Nov. Service
04 Revenue 1137 Additional Investment ₱100,000.00
Nov. Service
07 Revenue 1138 Rendered two Yoga session ₱10,000.00
Nov. Service
07 Revenue 1139 Rendered fitness classes ₱3,700.00
Nov. Service
07 Revenue 1140 Enrolled for unlimited classes ₱2,200.00
Nov.
11 Rental Revnue 1141 The Hub was rented ₱1,500.00
Nov. Service
11 Revenue 1142 Rendered fitness classes ₱2,900.00
Nov. Service Enrolled for unlimited classes
17 Revenue 1143 and paid membership fee ₱1,650.00
Nov. Service
17 Revenue 1144 Rendered fitness classes ₱4,300.00
Service
Nov.20 Revenue 1145 Payments for membership fee ₱3,300.00
Service
Nov.20 Revenue 1146 Enrolled for six classes ₱1,500.00
Service
Nov.20 Revenue 1147 Performed in a event ₱5,000.00
Nov. Service
23 Revenue 1148 Enrolled for six classes ₱500.00
Nov. Service
23 Revenue 1149 Rendered fitness classes ₱2,500.00
Nov. Service
30 Revenue 1150 Rendered a Fitness Seminar ₱50,000.00
Dec. Service
 1153
01 Revenue Rendered fitness classes ₱1,800.00
Dec. Service
 1154
01 Revenue Collected accounts receivable ₱2,500.00
Dec. Service
 1155
02 Revenue Enrolled for unlimited classes ₱3,300.00
Dec. Service
 1156
02 Revenue Rendered fitness classes ₱4,100.00
Dec. Service
 1157
02 Revenue Payments for membership fee ₱1,100.00
Dec. The Hub was rented for three
 1158
05 Rental Revnue days ₱25,000.00
Dec. Service
 1159
11 Revenue Enrolled for nine classes ₱800.00
Dec. Service
 1160
11 Revenue Payments for membership fee ₱1,650.00
Dec. Service Rendered DanceSport dance
 1161
14 Revenue workshop ₱50,000.00
Dec. Service Rendered BellyDancing dance
 1163
15 Revenue workshop ₱48,500.00
Dec. Service Rendered Hip-Hop dance
 1282
16 Revenue workshop ₱61,500.00
Dec. Service Rendered three hours Yoga
 1165
19 Revenue class ₱10,000.00
Dec. Service
 1166
19 Revenue Rendered fitness classes ₱1,500.00
Dec. Service
 1167
19 Revenue Enrolled for unlimited classes ₱1,100.00
Dec. Service
 1170
21 Revenue Payments for membership fee ₱5,500.00
Dec. Service
 1171
21 Revenue Rendered fitness classes ₱2,600.00
Dec. Service
1173
26 Revenue Enrolled for unlimited classes ₱1,100.00
Service
 2000
Dec.29 Revenue Rendered fitness classes ₱1,200.00
Dec. Service
 2001
30 Revenue Rendered fitness classes ₱1,100.00
2018        
Jan. Service
 2003
03 Revenue Rendered fitness classes ₱2,800.00
Jan. Service
 2004
03 Revenue Payments for membership fee ₱1,100.00
Jan. Service
 2005
05 Revenue Enrolled for six classes ₱3,000.00
Jan. Service
 1006
05 Revenue Rendered fitness classes ₱12,000.00
Jan. Service Advance payment for a service
 1007
10 Revenue to be rendered ₱20,000.00
Jan. Service
 1008
10 Revenue Rendered fitness classes ₱12,700.00
Jan. Service
 2008
13 Revenue Enrolled for unlimited classes ₱2,200.00
Jan. Service
 2009
13 Revenue Rendered fitness classes ₱9,800.00
Jan. Service
 2010
18 Revenue Rendered fitness classes ₱8,500.00
Jan. Service
 2011
18 Revenue Payments for membership fee ₱2,200.00
Jan. Service
 2012
18 Revenue Enrolled for six classes ₱2,500.00
Jan. Service
 2013
20 Revenue Rendered fitness classes ₱10,000.00
Jan. Service  2001
20 Revenue 4 Payments for membership fee ₱7,150.00
Feb. Service  1001
01 Revenue 5 Rendered fitness classes ₱15,000.00
Feb. Service  1001
01 Revenue 6 Enrolled for unlimited classes ₱1,100.00
Feb. Service  1001
06 Revenue 7 Rendered fitness classes ₱2,900.00
Feb. Service  1001
06 Revenue 8 Payments for membership fee ₱3,300.00
Feb. Service  1001
06 Revenue 9 Enrolled for six classes ₱3,000.00
Feb.  1002
14 Capital 0 Additional Investment ₱125,000.00
Feb. Service  1002
14 Revenue 1 Rendered fitness classes ₱10,300.00
Feb. Service
 1101
14 Revenue Collected accounts receivable ₱13,500.00
Feb. Service
 1102
18 Revenue Rendered a fitness program ₱20,000.00
Feb. Service
 1103
18 Revenue Rendered fitness classes ₱3,300.00
Feb. Service
 1104
23 Revenue Rendered fitness classes ₱2,500.00
Feb. Service
 1105
26 Revenue Rendered fitness classes ₱10,000.00
Feb. Service
 1106
26 Revenue Enrolled for unlimited classes ₱1,100.00
Mar. Service
 1107
01 Revenue Rendered a Wellness Seminar ₱35,000.00
Mar. Service
 1108
05 Revenue Rendered fitness classes ₱10,000.00
Mar. Service
 1108
05 Revenue Payments for membership fee ₱2,750.00
Mar. Service
 1109
05 Revenue Enrolled for unlimited classes ₱4,400.00
Mar. Service
 1110
10 Revenue Rendered fitness classes ₱15,800.00
Mar. Service
 2111
10 Revenue Payments for membership fee ₱4,400.00
Mar. Service
 2112
17 Revenue Rendered Yoga Class ₱10,000.00
Mar.
 2113
17 Rental Revnue The hub was rented,whole day ₱20,000.00
Mar. Service
 2114
19 Revenue Rendered fitness classes ₱5,800.00
Mar. Service
 2115
19 Revenue Enrolled for unlimited classes ₱2,200.00
Mar. Service
 2116
24 Revenue Rendered fitness classes ₱10,900.00
Service
 2117
Apr. 02 Revenue Rendered fitness classes ₱12,000.00
Service
 2118
Apr. 02 Revenue Payments for membership fee ₱4,950.00
Service
 2119
Apr. 07 Revenue Enrolled for six classes ₱9,000.00
Service Rendered a three days
 2200
Apr. 10 Revenue workshop ₱100,000.00
Service
 1345
Apr. 16 Revenue Rendered fitness classes ₱20,000.00
Service
 1344
Apr. 16 Revenue Enrolled for nine classes ₱1,600.00
Service
 1343
Apr. 20 Revenue Rendered fitness classes ₱12,000.00
Service
 1234
Apr.20 Revenue Payments for membership fee ₱44,000.00
Service
 1235
Apr. 25 Revenue Rendered fitness classes ₱12,000.00
Service
 1236
Apr. 25 Revenue Enrolled for six classes ₱1,000.00
May. Service
 1237
01 Revenue Rendered fitness classes ₱15,000.00
May. Service
 1238
01 Revenue Enrolled for unlimited classes ₱8,800.00
May. Service
 1239
01 Revenue Payments for membership fee ₱18,150.00
May. Service
 1240
07 Revenue Rendered a seminar ₱42,500.00
May. Service
 1241
08 Revenue Workshop Morning session ₱200,000.00
May.0 Service
 1242
8 Revenue Workshop Afternoon session ₱200,000.00
May.0 Service
 1243
9 Revenue Rendered dance workshop ₱84,000.00
May. Service
 1244
10 Revenue Rendered a seminar ₱1,800.00
May. Service
 1245
11 Revenue Rendered a dance workshop ₱400,000.00
May. Service
 1246
21 Revenue Rendered fitness classes ₱17,300.00
May. Service
 1247
21 Revenue Payments for membership fee ₱5,500.00
May. Service
 1248
25 Revenue Rendered Zumba sessions ₱30,000.00
May. Service
 1249
25 Revenue Rendered a fitness program ₱10,800.00
Jun.
 1250
01 Capital Additional Investment ₱120,000.00
Jun. Service
 1252
01 Revenue Rendered a fitness program ₱10,000.00
Jun. Service
 1253
01 Revenue Payments for membership fee ₱1,100.00
Jun. Service
 1254
05 Revenue Enrolled for unlimited classes ₱11,000.00
Jun. Service
 1255
05 Revenue Rendered a fitness program ₱12,600.00
Jun. Service
 1256
05 Revenue Payments for membership fee ₱3,300.00
Jun. Service
 1257
13 Revenue Rendered a fitness program ₱25,000.00
Jun. Service
 1258
13 Revenue Enrolled for six classes ₱3,000.00
Jun. Service
 1259
13 Revenue Enrolled for unlimited classes ₱7,700.00
Jun.
 1260
20 Rental Revnue The hub was rented,whole day ₱20,000.00
Service
 1261
Jun.22 Revenue Rendered fitness classes ₱10,500.00
Service
 1262
Jun.22 Revenue Payments for membership fee ₱1,650.00
Service
 1263
Jun.22 Revenue Rendered Zumba Sessions ₱30,000.00
Service
 1264
Jul. 02 Revenue Rendered fitness classes ₱12,000.00
Jul. 05 Rental Revnue  1265 The hub was rented,whole day ₱1,500.00
 Service
 1266
Jul. 05 Revenue Rendered fitness classes ₱13,800.00
Service
 1277
Jul. 05 Revenue Payments for membership fee ₱3,300.00
Service
 1288
Jul. 13 Revenue Rendered fitness classes ₱25,000.00
Service
 1289
Jul. 13 Revenue Enrolled for six classes ₱4,000.00
Service
 1290
Jul.18 Revenue Rendered Yoga Class ₱15,000.00
Service
 1444
Jul.18 Revenue Rendered fitness classes ₱13,800.00
Service
 1445
Jul. 23 Revenue Rendered fitness classes ₱15,000.00
Service
 1446
Jul. 23 Revenue Payments for membership fee ₱4,950.00
Service
 1447
Jul. 27 Revenue Rendered fitness classes ₱20,000.00
Service
 1448
Jul. 27 Revenue Rendered Zumba Sessions ₱30,000.00
Aug. Service
 1449
01 Revenue Rendered fitness classes ₱20,000.00
Aug. Service
 1450
01 Revenue Enrolled for six classes ₱5,000.00
Service
 1451
Aug.06 Revenue Enrolled for unlimited classes ₱2,200.00
Aug. Service
 1452
06 Revenue Rendered fitness classes ₱19,000.00
Aug. Service
 1453
15 Revenue Rendered fitness classes ₱25,000.00
Service
 1455
Aug.15 Revenue Payments for membership fee ₱3,300.00
Aug. Service
 1454
20 Revenue Rendered a seminar ₱17,400.00
Aug. Service
 1456
20 Revenue Payments for membership fee ₱11,000.00
Service
 1457
Aug.24 Revenue Rendered Zumba Sessions ₱30,000.00
Aug. Service
 1458
24 Revenue Rendered fitness classes ₱20,000.00
Sep.
 1459
01 Capital Additional Investment ₱200,000.00
Sep. Service
 1460
01 Revenue Rendered fitness classes ₱12,900.00
Sep. Service
1238
07 Revenue Rendered fitness classes ₱18,000.00
Sep. Service
1237
07 Revenue Enrolled for six classes ₱550.00
Sep. Service
1236
13 Revenue Rendered fitness classes ₱48,000.00
Sep. Service
1235
13 Revenue Payments for membership fee ₱18,150.00
Sep. Service
1234
13 Revenue Enrolled for unlimited classes ₱9,900.00
Sep. Service
1235
18 Revenue Rendered workshop ₱148,500.00
Sep. Service
1236
24 Revenue Rendered fitness classes ₱16,900.00
Service
Sep.24 Revenue 1237 Payments for membership fee ₱19,250.00
Sep. Service
28 Revenue 1238 Rendered fitness classes ₱20,000.00
Sep. Service
28 Revenue 1239 Rendered Zumba Sessions ₱30,000.00
        ₱4,268,900.00
 Cash Disbursement Journal
Date Account PR Description Cash
2017        
Necessary permits and
Permits and Licenses 10 licenses to run the
Oct. 02 Expense 2 business ₱20,000.00
10 Land for the business'
Oct. 02 Land 3 building ₱200,000.00
10 Gym and office
Oct. 09 Equipment 4 Equipments ₱446,800.00
10
Oct. 09 Supplies 5 Office Supplies ₱3,200.00
10
Oct. 25 Utilities Expense 6 Electric Bill ₱6,500.00
10
Oct. 25 Utilities Expense 6 Water Bill ₱1,500.00
10
Oct. 31 Prepaid Insurance 7 Insurance for employees ₱26,421.00
10 Monthly Salary of
Oct. 31 Salary Expense 9 Employees ₱54,414.20
Nov.
17 D.M.,Withdrawal 111 For personal use ₱10,000.00
Nov. 10
27 Utilities Expense 6 Electric Bill ₱6,500.00
Nov. 10
27 Utilities Expense 6 Water Bill ₱1,500.00
Nov. 10 Monthly Salary of
27 Salary Expense 9 Employees ₱54,414.20
Dec. 10
11 Supplies 5 Office Supplies ₱11,500.00
Dec. Representation Service given for the
23 Expense 110 Hub's Christmas Party ₱35,000.00
Dec. 10
26 Utilities Expense 6 Electric Bill ₱7,000.00
Dec. 10
26 Utilities Expense 6 Water Bill ₱1,975.00
 Monthly Salary of
Dec. Salary Expense and 10 Employees with additional
29 13th month pay. 9 as 13th month pay. ₱68,876.70
2018        
10
Jan. 03 Supplies 5 Office Supplies ₱5,000.00
Jan. 13 Tax Expense 115 Paid quarterly income tax ₱29,456.00
Jan. 13 D.M.,Withdrawal 111 For personal use ₱10,000.00
10
Jan. 18 Preapaid Insurance 7 Insurance for employees ₱88,062.00
10
Jan. 31 Utilities Expense 6 Electric Bill ₱6,500.00
10
Jan. 31 Utilities Expense 6 Water Bill ₱1,500.00
10 Monthly Salary of
Jan. 31 Salary Expense 9 Employees ₱54,271.20
Feb. 10
28 Utilities Expense 6 Electric Bill ₱6,500.00
Feb. 10
28 Utilities Expense 6 Water Bill ₱1,400.00
Feb. 10 Monthly Salary of
28 Salary Expense 9 Employees ₱53,621.70
Mar. 10
24 Utilities Expense 6 Electric Bill ₱6,500.00
Mar. 10
24 Utilities Expense 6 Water Bill ₱1,500.00
Mar. 10 Monthly Salary of
24 Salary Expense 9 Employees ₱54,271.70
Apr. 10 Tax Expense 115 Paid quarterly income tax ₱4,400.00
Miscellaneous
Apr. 30 Expense 112 Small expenses ₱500.00
10
Apr. 30 Utilities Expense 6 Electric Bill ₱6,500.00
10
Apr. 30 Utilities Expense 6 Water Bill ₱1,500.00
10 Monthly Salary of
Apr. 30 Salary Expense 9 Employees ₱53,496.70
Apr. 30 D.M.,Withdrawal 111 For personal use ₱10,000.00
10
May.31 Utilities Expense 6 Electric Bill ₱6,500.00
10
May.31 Utilities Expense 6 Water Bill ₱1,500.00
 10 Monthly Salary of
May.31 Salary Expense 9 Employees ₱54,271.70
10
Jun. 01 Supplies 5 Office Supplies ₱5,000.00
Miscellaneous
Jun. 30 Expense 112 Small expenses ₱500.00
10
Jun. 30 Utilities Expense 6 Electric Bill ₱6,500.00
10
Jun. 30 Utilities Expense 6 Water Bill ₱1,500.00
10 Monthly Salary of
Jun. 30 Salary Expense 9 Employees ₱54,271.70
Jul. 13 Tax Expense 115 Paid quarterly income tax ₱342,762.00
10
Jul. 31 Utilities Expense 6 Electric Bill ₱6,500.00
10
Jul. 31 Utilities Expense 6 Water Bill ₱1,500.00
10 Monthly Salary of
Jul. 31 Salary Expense 9 Employees ₱53,371.70
Aug. 10
15 Supplies 5 Office Supplies ₱5,000.00
Aug.
15 D.M.,Withdrawal 111 For personal use ₱8,500.00
Aug. 10
31 Utilities Expense 6 Electric Bill ₱6,500.00
Aug. 10
31 Utilities Expense 6 Water Bill ₱1,500.00
Aug. 10 Monthly Salary of
31 Salary Expense 9 Employees ₱54,271.70
Sep. 10
29 Utilities Expense 6 Electric Bill ₱6,500.00
Sep. 10
29 Utilities Expense 6 Water Bill ₱1,500.00
Sep. 10 Monthly Salary of
29 Salary Expense 9 Employees ₱54,271.70
        ₱2,008,338.40
 Accounts Receivable Subsidiary Ledger
Name: Mr. Daniel Ramos  
Address: Tetuan, Zamboanga City  
         
Date   Debit Credit Balance
Nov. 20 Billed Customer ₱2,500.00   ₱2,500.00
Dec.
01 Received payment in cash   ₱2,500.00 ₱0.00
        ₱0.00

Accounts Receivable Subsidiary Ledger

Name: Alexis Mendoza (Class President of the G9-Sandalwood of
ZCHS)  
Address: Tetuan, Zamboanga City  
         
Date   Debit Credit Balance
 ₱13,500.0
Jan. 05 Billed Customer ₱13,500.00   0
Feb.
14 Received payment in cash   ₱13,500.00 ₱0.00
        ₱0.00

Accounts Payable Subsidiary Ledger

Name:  
Address:  
         
Date   Debit Credit Balance
NO ACCOUNTS PAYABLE
  INCURRED      
         
         

Accounts Payable Subsidiary Ledger

Name:  
Address:  
         
Date   Debit Credit Balance
NO
ACCOUNTS
PAYABLE
  INCURRED      
         
         
Sales Book
Service Given Accounts
Date to OR Explanation Cash Receivable
2017          
Enrolled for
Oct. 16 Customers 1122 unlimited classes ₱2,200.00
Rendered fitness
Oct. 16 Customers 1123 classes ₱3,000.00  
Payments for
Oct. 16 Customers 1124 membership fee ₱3,300.00  
Rendered fitness
Oct. 17 Customers 1125 classes ₱11,500.00  
 Mr. Daniel Enrolled for
Oct. 17 Ramos 1126 unlimited classes ₱1,100.00  
Rendered fitness
Oct. 20 Customers 1127 program ₱20,000.00  
Rendered fitness
Oct.23 Customers 1128 classes ₱5,300.00  
Payments for
Oct.23 Customers 1129 membership fee ₱1,650.00  
Ms. Camille Enrolled for six
Oct.23 Elasin 1130 classes ₱500.00  
Rendered fitness
Oct. 25 Customers 1131 classes ₱1,700.00  
Rendered fitness
Oct. 26 Customers 1132 classes ₱10,000.00  
Nov. Rendered fitness
03 Customers 1133 classes ₱3,700.00  
Nov. Payments for
03 Customers 1134 membership fee ₱2,200.00  
Nov. Rendered fitness
04 Customers 1135 classes ₱2,500.00  
Nov. Mr. and Ms. Enrolled for six
04 Alfaro 1136 classes ₱1,000.00  
Nov. Young,Wild Rendered two
07 and Free Org. 1138 Yoga session ₱10,000.00  
Nov. Rendered fitness
07 Customers 1139 classes ₱3,700.00  
Nov. Enrolled for
07 Customers 1140 unlimited classes ₱2,200.00  
Nov. The Hub was
11 Customers 1141 rented ₱1,500.00  
Nov. Rendered fitness
11 Customers 1142 classes ₱2,900.00  
Enrolled for
unlimited classes
Nov. Mr. Daniel and paid
17 Ramos 1143 membership fee ₱1,650.00  
Nov. Rendered fitness
17 Customers 1144 classes ₱4,300.00  
Nov. Mr. Daniel
20 Ramos 1151 Rendered Service ₱2,500.00  
Payments for
Nov.20 Customers 1145 membership fee ₱3,300.00  
 Enrolled for six
Nov.20 Customers 1146 classes ₱1,500.00  
Billed Mr. Ramos
for rendering
Nov. Mr. Daniel dance training to
20 Ramos 1180 his daughter.   ₱2,500.00
Performed in a
Nov.20 Customers 1147 event ₱5,000.00  
Nov. Ms. Camille Enrolled for six
23 Elasin 1148 classes ₱500.00  
Nov. Rendered fitness
23 Customers 1149 classes ₱2,500.00  
Nov. Rendered a
30 Customers 1150 Fitness Seminar ₱50,000.00  
Dec. Rendered fitness
 1151
01 Customers classes ₱1,800.00  
Dec. Mr. Daniel Mr. Daniel Ramos
1181
01 Ramos paid the hub. ₱2,500.00  
Dec. Enrolled for
 1152
02 Customers unlimited classes ₱3,300.00  
Dec. Rendered fitness
 1153
02 Customers classes ₱4,100.00  
Dec. Payments for
 1154
02 Customers membership fee ₱1,100.00  
The Hub was
Dec. Zamboanga  1155 rented for three
05 Dance Crew days ₱25,000.00  
Dec. Ms. Pearl Enrolled for nine
 1156
11 Villarosa classes ₱800.00  
Dec. Payments for
 1157
11 Customers membership fee ₱1,650.00  
Rendered
Dec.  1158 DanceSport dance
14 Customers workshop ₱50,000.00  
Rendered
Dec.  1159 BellyDancing
15 Customers dance workshop ₱48,500.00  
Rendered
Dec.  1160 Hip-Hop dance
16 Customers workshop ₱61,500.00  
Dec. Busy Mom's Rendered three
 1161
19 Association hours Yoga class ₱10,000.00  
Dec. Rendered fitness
 1163
19 Customers classes ₱1,500.00  
Dec. Mr. Daniel Enrolled for
 1282
19 Ramos unlimited classes ₱1,100.00  
Dec. Payments for
 1165
21 Customers membership fee ₱5,500.00  
Dec. Rendered fitness
 1166
21 Customers classes ₱2,600.00  
Dec. Ms. Camille Enrolled for
 1167
26 Elasin unlimited classes ₱1,100.00  
Rendered fitness
 1170
Dec.29 Customers classes ₱1,200.00  
Dec. Rendered fitness
 1171
30 Customers classes ₱1,100.00  
2018          
Jan. Rendered fitness
 2000
03 Customers classes ₱2,800.00  
Jan. Mr. and Mrs. Payments for
 2001
03 Sanchez membership fee ₱1,100.00  
Jan. Enrolled for six
 2002
05 Customers classes ₱3,000.00  
Jan. Rendered fitness
 2003
05 Customers classes ₱12,000.00  
Advance payment
Jan. City Mall  2004 for a service to be
10 Tetuan rendered ₱20,000.00  
ZCHS G9
Sandalwood  2005 Rendered Service
Jan.10 students on account   ₱13,500.00
Jan. Rendered fitness
 1006
10 Customers classes ₱12,700.00  
Jan. Enrolled for
 1007
13 Customers unlimited classes ₱2,200.00  
Jan. Rendered fitness
 1008
13 Customers classes ₱9,800.00  
Jan. Rendered fitness
 2008
18 Customers classes ₱8,500.00  
Jan. Payments for
 2009
18 Customers membership fee ₱2,200.00  
Jan. Enrolled for six
 2010
18 Customers classes ₱2,500.00  
Jan. Rendered fitness
 2011
20 Customers classes ₱10,000.00  
Jan. Payments for
 2012
20 Customers membership fee ₱7,150.00  
Feb. Rendered fitness
 2013
01 Customers classes ₱15,000.00  
Feb. Mr. Daniel  2001 Enrolled for
01 Ramos 4 unlimited classes ₱1,100.00  
Feb.  1001 Rendered fitness
06 Customers 5 classes ₱2,900.00  
Feb.  1001 Payments for
06 Customers 6 membership fee ₱3,300.00  
Feb.  1001 Enrolled for six
06 Customers 7 classes ₱3,000.00  
Feb.  1001 Rendered fitness
14 Customers 8 classes ₱10,300.00  
ZCHS G9
Feb. Sandalwood 2006 ZCHS students
14 students paid the hub ₱13,500.00  
Zamboanga
 1001
Feb. Home Owners' Rendered a
9
18 Association fitness program ₱20,000.00  
Feb.  1002 Rendered fitness
18 Customers 0 classes ₱3,300.00  
Feb. City Mall  1002 Zumba session
23 Tetuan 1 rendered ₱20,000.00  
Feb. Rendered fitness
 1101
23 Customers classes ₱2,500.00  
Feb. Rendered fitness
 1102
26 Customers classes ₱10,000.00  
Feb. Ms. Camille Enrolled for
 1103
26 Elasin unlimited classes ₱1,100.00  
Mar. Mr. Daniel Rendered a
 1104
01 Ramos Wellness Seminar ₱35,000.00  
Mar. Rendered fitness
 1105
05 Customers classes ₱10,000.00  
Mar. Payments for
 1106
05 Customers membership fee ₱2,750.00  
Mar. Enrolled for
 1107
05 Customers unlimited classes ₱4,400.00  
Mar. Rendered fitness
 1108
10 Customers classes ₱15,800.00  
Mar. Payments for
 1108
10 Customers membership fee ₱4,400.00  
Zamboanga
Mar. Home Owners'  1109 Rendered Yoga
17 Association Class ₱10,000.00  
Mar. The hub was
 1110
17 Mr. Mark Lim rented,whole day ₱20,000.00  
Mar. Rendered fitness
 2111
19 Customers classes ₱5,800.00  
Mar. Enrolled for
 2112
19 Customers unlimited classes ₱2,200.00  
Mar. Rendered fitness
 2113
24 Customers classes ₱10,900.00  
Rendered fitness
 2114
Apr. 02 Customers classes ₱12,000.00  
Payments for
 2115
Apr. 02 Customers membership fee ₱4,950.00  
Enrolled for six
 2116
Apr. 07 Customers classes ₱9,000.00  
Rendered a three
 2117
Apr. 10 Customers days workshop ₱100,000.00  
Rendered fitness
 2118
Apr. 16 Customers classes ₱20,000.00  
Enrolled for nine
 2119
Apr. 16 Customers classes ₱1,600.00  
Rendered fitness
 2200
Apr. 20 Customers classes ₱12,000.00  
Payments for
 1345
Apr.20 Customers membership fee ₱44,000.00  
Rendered fitness
 1344
Apr. 25 Customers classes ₱12,000.00  
Enrolled for six
 1343
Apr. 25 Customers classes ₱1,000.00  
May. Rendered fitness
 1234
01 Customers classes ₱15,000.00  
May. Enrolled for
 1235
01 Customers unlimited classes ₱8,800.00  
May. Payments for
 1236
01 Customers membership fee ₱18,150.00  
May. Rendered a
 1237
07 Customers seminar ₱42,500.00  
May. Workshop
 1238
08 Customers Morning session ₱200,000.00  
Workshop
 1239
May.08 Customers Afternoon session ₱200,000.00  
Rendered dance
 1240
May.09 Customers workshop ₱84,000.00  
May. Rendered a
 1241
10 Customers seminar ₱1,800.00  
May. Rendered a dance
 1242
11 Customers workshop ₱400,000.00  
May. Rendered fitness
 1243
21 Customers classes ₱17,300.00  
May. Payments for
 1244
21 Customers membership fee ₱5,500.00  
May. City Mall Rendered Zumba
 1245
25 Tetuan sessions ₱30,000.00  
May. Rendered a
 1246
25 Customers fitness program ₱10,800.00  
Jun. Rendered a
 1247
01 Customers fitness program ₱10,000.00  
Jun. Payments for
 1248
01 Customers membership fee ₱1,100.00  
Jun. Enrolled for
 1249
05 Customers unlimited classes ₱11,000.00  
Jun. Rendered a
 1250
05 Customers fitness program ₱12,600.00  
Jun. Payments for
 1252
05 Customers membership fee ₱3,300.00  
Jun. Rendered a
 1253
13 Customers fitness program ₱25,000.00  
Jun. Enrolled for six
 1254
13 Customers classes ₱3,000.00  
Jun. Enrolled for
 1255
13 Customers unlimited classes ₱7,700.00  
Jun. The hub was
 1256
20 Customers rented,whole day ₱20,000.00  
Rendered fitness
 1257
Jun.22 Customers classes ₱10,500.00  
Payments for
 1258
Jun.22 Customers membership fee ₱1,650.00  
City Mall Rendered Zumba
 1259
Jun.22 Tetuan Sessions ₱30,000.00  
Rendered fitness
 1260
Jul. 02 Customers classes ₱12,000.00  
Zamboanga The hub was
 1261
Jul. 05 Dance Crew rented,whole day ₱1,500.00  
Rendered fitness
 1262
Jul. 05 Customers classes ₱13,800.00  
 Payments for
 1263
Jul. 05 Customers membership fee ₱3,300.00  
Rendered fitness
 1264
Jul. 13 Customers classes ₱25,000.00  
Enrolled for six
 1265
Jul. 13 Customers classes ₱4,000.00  
Busy Mom's Rendered Yoga
 1266
Jul.18 Association Class ₱15,000.00  
Rendered fitness
 1277
Jul.18 Customers classes ₱13,800.00  
Rendered fitness
 1288
Jul. 23 Customers classes ₱15,000.00  
Payments for
 1289
Jul. 23 Customers membership fee ₱4,950.00  
Rendered fitness
 1290
Jul. 27 Customers classes ₱20,000.00  
City Mall Rendered Zumba
 1444
Jul. 27 Tetuan Sessions ₱30,000.00  
Aug. Rendered fitness
 1445
01 Customers classes ₱20,000.00  
Aug. Enrolled for six
 1446
01 Customers classes ₱5,000.00  
Enrolled for
 1447
Aug.06 Customers unlimited classes ₱2,200.00  
Aug. Rendered fitness
 1448
06 Customers classes ₱19,000.00  
Aug. Rendered fitness
 1449
15 Customers classes ₱25,000.00  
Payments for
 1450
Aug.15 Customers membership fee ₱3,300.00  
Aug. Rendered a
 1451
20 Customers seminar ₱17,400.00  
Aug. Payments for
 1452
20 Customers membership fee ₱11,000.00  
City Mall Rendered Zumba
 1453
Aug.24 Tetuan Sessions ₱30,000.00  
Aug. Rendered fitness
 1455
24 Customers classes ₱20,000.00  
Sep. Rendered fitness
 1454
01 Customers classes ₱12,900.00  
Sep. Rendered fitness
 1456
07 Customers classes ₱18,000.00  
Sep. Ms. Camille Enrolled for six
 1457
07 Elasin classes ₱550.00  
Sep. Rendered fitness
 1458
13 Customers classes ₱48,000.00  
Sep. Payments for
 1459
13 Customers membership fee ₱18,150.00  
Sep. Enrolled for
 1460
13 Customers unlimited classes ₱9,900.00  
Sep. Rendered
1238
18 Customers workshop ₱148,500.00  
Sep. Rendered fitness
1237
24 Customers classes ₱16,900.00  
Payments for
1236
Sep.24 Customers membership fee ₱19,250.00  
Sep. Rendered fitness
1235
28 Customers classes ₱20,000.00  
Sep. Rendered Zumba
1234
28 Customers Sessions ₱30,000.00  
₱2,271,350.0
        0 ₱16,000.00
 Puurchase Book
Account Amount
Date Supplier Description Debited Debited
Oct. Mr. Emmanuel
02 Diaz Land and Building Land ₱200,000.00
Oct. KCC Department Gym and office
09 Store Equipments Equipment ₱446,800.00
Oct. KCC Department
09 Store Office Supplies Supplies ₱3,200.00
Dec. KCC Department
11 Store Office Supplies Supplies ₱11,500.00
Jan. KCC Department
03 Store Office Supplies Supplies ₱5,000.00
Jun. KCC Department
01 Store Office Supplies Supplies ₱5,000.00
KCC Department
Aug.15 Store Office Supplies Supplies ₱5,000.00
 LIST OF INVENTORY
     
Date Items Amount
Oct.9 Bench Press ₱10,600.00
  Incline Bench Press ₱10,600.00
  Hammer Strength Machine ₱53,000.00
  Cables and Pulleys ₱106,000.00
  Dumbells ₱10,600.00
  Pull Up Bar ₱2,650.00
  Lat pull down machine ₱13,250.00
  Leg extension machine ₱18,550.00
  Hyper extension bench ₱18,550.00
  Abdominal bench ₱5,300.00
  Leg press machine ₱79,500.00
  Hack squat machine ₱7,950.00
  Peck deck machine ₱53,000.00
  Kettle bells ₱7,950.00
  Stability ball ₱2,500.00
  Printer ₱5,100.00
  Ink for printer ₱2,000.00
  Hard copy bond paper ₱1,200.00
  Built in printer and cash drawer ₱17,200.00
  Computer desk ₱8,500.00
  Laptop ₱16,000.00
Dec.11 Ink for printer ₱2,000.00
  Hard copy bond paper ₱1,500.00
  Pens and Pilot Pens ₱1,000.00
  Staplers and staples ₱1,000.00
  Columnar books ₱1,000.00
  Sticker Papers ₱5,000.00
Jan. 3 Ink for printer ₱3,000.00
  Hard copy bond paper ₱1,500.00
  Pens and Pilot Pens ₱500.00
Jun. 1 Ink for printer ₱3,000.00
  Hard copy bond paper ₱1,500.00
  Pens and Pilot Pens ₱500.00
Aug. 15 Ink for printer ₱3,000.00
  Hard copy bond paper ₱1,500.00
  Pens and Pilot Pens ₱500.00
 PAYROLL

For the Period from October 2 to 31 ,2017

WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB

Total
Name of Deductions Net
Regular
Employee Abse amount
Wage Pag- IBIG
SSS Philhealth nces paid
ER EE
    ERS EES S S ERS EES    
Angelita ₱857 ₱417 ₱13 ₱13 ₱234 ₱234 ₱0.0 ₱10,910.
Rebollos ₱11,700.00 .20 .80 7.50 7.50 .00 .00 0 70
Janzelle ₱783 ₱381 ₱12 ₱12 ₱208 ₱208 ₱0.0 ₱9,685.5
Pagasian ₱10,400.00 .50 .50 5.00 5.00 .00 .00 0 0
Jina Mae ₱783 ₱381 ₱12 ₱12 ₱208 ₱208 ₱0.0 ₱9,685.5
Montesino ₱10,400.00 .50 .50 5.00 5.00 .00 .00 0 0
Alvigin ₱746 ₱363 ₱11 ₱11 ₱195 ₱195 ₱0.0 ₱9,079.2
Serna ₱9,750.00 .70 .30 2.50 2.50 .00 .00 0 0
Ariel Luis ₱599 ₱290 ₱10 ₱10 ₱156 ₱156 ₱0.0 ₱7,253.3
Costan ₱7,800.00 .30 .70 0.00 0.00 .00 .00 0 0
Sean ₱0.0 ₱0.0 ₱0. ₱0. ₱0.0 ₱0.0 ₱0.0 ₱2,600.0
Louis Ali ₱2,600.00 0 0 00 00 0 0 0 0
David ₱0.0 ₱0.0 ₱0. ₱0. ₱0.0 ₱0.0 ₱0.0 ₱2,600.0
Chua ₱2,600.00 0 0 00 00 0 0 0 0
James ₱0.0 ₱0.0 ₱0. ₱0. ₱0.0 ₱0.0 ₱0.0 ₱2,600.0
Reyes ₱2,600.00 0 0 00 00 0 0 0 0
  ₱57,850.00 ₱3,7 ₱1,8 ₱60 ₱60 ₱1,0 ₱1,0 ₱0.0 ₱54,414.
70.2 34.8 0.00 0.00 01.0 01.0 0 20
0 0 0 0
 PAYROLL
For the Period from November 3 to 30,2017
WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB
 
Name Total Deductions
of Regul Net
Emplo ar Pag- IBIG Absen amoun
yee Wage SSS Philhealth ces t paid
    ERS EES ERS EES ERS EES    
Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱137 ₱137 ₱234. ₱234. ₱10,91
os 0.00 20 80 .50 .50 00 00 ₱0.00 0.70
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱125 ₱125 ₱208. ₱208. ₱9,685
an 0.00 50 50 .00 .00 00 00 ₱0.00 .50
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱125 ₱125 ₱208. ₱208. ₱9,685
sino 0.00 50 50 .00 .00 00 00 ₱0.00 .50

Alvigin ₱9,750 ₱746. ₱363. ₱112 ₱112 ₱195. ₱195. ₱9,079

Serna .00 70 30 .50 .50 00 00 ₱0.00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱100 ₱100 ₱156. ₱156. ₱7,253
n .00 30 70 .00 .00 00 00 ₱0.00 .30
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱2,600
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱2,600
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00

James ₱2,600 ₱0.0 ₱0.0 ₱2,600

Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱600 ₱600 ₱1,00 ₱1,00 ₱0.00 ₱54,41
0.00 0.20 4.80 .00 .00 1.00 1.00 4.20

PAYROLL
For the Period from December 1 to 30,2017
WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB
 
Additi
Nam Total Deductions onal Net
e of Regul Amou
Empl ar Abse 13th nt
SSS Philhealth Pag- IBIG
oyee Wage nces Mont Paid
h Pay
    ERS EES ERS EES ERS EES      
Angel
ita
Rebol ₱11,7 ₱857 ₱417 ₱13 ₱13 ₱234 ₱234 ₱2,92 ₱13,8
los 00.00 .20 .80 7.50 7.50 .00 .00 ₱0.00 5.00 35.70
Janze
lle
Paga ₱10,4 ₱783 ₱381 ₱12 ₱12 ₱208 ₱208 ₱2,60 ₱12,2
sian 00.00 .50 .50 5.00 5.00 .00 .00 ₱0.00 0.00 85.50
Jina
Mae
Mont ₱10,4 ₱783 ₱381 ₱12 ₱12 ₱208 ₱208 ₱2,60 ₱12,2
esino 00.00 .50 .50 5.00 5.00 .00 .00 ₱0.00 0.00 85.50
Alvigi
n ₱9,75 ₱746 ₱363 ₱11 ₱11 ₱195 ₱195 ₱2,43 ₱11,5
Serna 0.00 .70 .30 2.50 2.50 .00 .00 ₱0.00 7.50 16.70
Ariel
Luis
Costa ₱7,80 ₱599 ₱290 ₱10 ₱10 ₱156 ₱156 ₱1,95 ₱9,20
n 0.00 .30 .70 0.00 0.00 .00 .00 ₱0.00 0.00 3.30
Sean
Louis ₱2,60 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱650. ₱3,25
Ali 0.00 0 0 0 0 0 0 ₱0.00 00 0.00
David ₱2,60 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱650. ₱3,25
Chua 0.00 0 0 0 0 0 0 ₱0.00 00 0.00
Jame
s
Reye ₱2,60 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱0.0 ₱650. ₱3,25
s 0.00 0 0 0 0 0 0 ₱0.00 00 0.00
  ₱57,8 ₱3,7 ₱1,8 ₱60 ₱60 ₱1,0 ₱1,0 ₱0.00 ₱14,4 ₱68,8
50.00 70.20 34.80 0.00 0.00 01.00 01.00 62.50 76.70

PAYROLL

For the Period from January 3 to 31,2018

WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB

 
Name Total Deductions
of Regul
Emplo ar Net
Pag- IBIG Absen amoun
yee Wage
SSS Philhealth ces t paid

    ERS EES ERS EES ERS EES    

Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱10,88
os 0.00 20 80 .00 .00 00 00 ₱0.00 3.20
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
an 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
sino 0.00 50 50 .25 .25 00 00 ₱0.00 .25

Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱9,054

Serna .00 70 30 .50 .50 00 00 ₱0.00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱7,215
n .00 30 70 .50 .50 00 00 ₱0.00 .80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱2,600
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱2,600
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00

James ₱2,600 ₱0.0 ₱0.0 ₱2,600

Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00 ₱0.00 ₱54,27
0.00 0.20 4.80 .50 .50 1.00 1.00 1.70

PAYROLL
For the Period from February 1 to 28,2018
WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB
 
Name Total Deductions
of Regul
Net
Emplo ar Pag- IBIG Absen amoun
yee Wage
SSS Philhealth ces t paid
    ERS EES ERS EES ERS EES    
Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱450. ₱10,43
os 0.00 20 80 .00 .00 00 00 00 3.20
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
an 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
sino 0.00 50 50 .25 .25 00 00 ₱0.00 .25

Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱9,054

Serna .00 70 30 .50 .50 00 00 ₱0.00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱7,215
n .00 30 70 .50 .50 00 00 ₱0.00 .80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱200. ₱2,400
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱2,600
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00

James ₱2,600 ₱0.0 ₱0.0 ₱2,600

Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00
0.00 0.20 4.80 .50 .50 1.00 1.00 ₱650. ₱53,62
00 1.70

PAYROLL
For the Period from March 1 to 24,2018
WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB
 
Name Total Deductions
of Regul Net
Emplo ar Pag- IBIG Absen amoun
yee Wage SSS Philhealth ces t paid
    ERS EES ERS EES ERS EES    
Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱10,88
os 0.00 20 80 .00 .00 00 00 ₱0.00 3.20
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
an 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
sino 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱9,054
Serna .00 70 30 .50 .50 00 00 ₱0.00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱7,215
n .00 30 70 .50 .50 00 00 ₱0.00 .80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱2,600
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱2,600
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
James ₱2,600 ₱0.0 ₱0.0 ₱2,600
Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00 ₱54,27
0.00 0.20 4.80 .50 .50 1.00 1.00 ₱0.00 1.70

PAYROLL
For the Period from April 2 to 30,2018
WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB
 
Name Total Deductions
of Regul
Net
Emplo ar Pag- IBIG Absen amoun
yee Wage
SSS Philhealth ces t paid
    ERS EES ERS EES ERS EES    
Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱10,88
os 0.00 20 80 .00 .00 00 00 ₱0.00 3.20
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
an 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
sino 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱375. ₱8,679
Serna .00 70 30 .50 .50 00 00 00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱7,215
n .00 30 70 .50 .50 00 00 ₱0.00 .80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱200. ₱2,400
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱200. ₱2,400
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 00 .00

James ₱2,600 ₱0.0 ₱0.0 ₱2,600

Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00 ₱775. ₱53,49
0.00 0.20 4.80 .50 .50 1.00 1.00 00 6.70

PAYROLL

For the Period from May 1 to 31,2018

WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB

 
Name Total Deductions
of Regul
Net
Emplo ar Pag- IBIG Absen amoun
yee Wage
SSS Philhealth ces t paid

    ERS EES ERS EES ERS EES    

Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱10,88
os 0.00 20 80 .00 .00 00 00 ₱0.00 3.20
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
an 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
sino 0.00 50 50 .25 .25 00 00 ₱0.00 .25

Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱9,054

Serna .00 70 30 .50 .50 00 00 ₱0.00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱7,215
n .00 30 70 .50 .50 00 00 ₱0.00 .80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱2,600
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱2,600
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00

James ₱2,600 ₱0.0 ₱0.0 ₱2,600

Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00 ₱54,27
0.00 0.20 4.80 .50 .50 1.00 1.00 ₱0.00 1.70

PAYROLL
For the Period from June 1 to 30,2018
WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB
 
Name Total Deductions
of Regul
Net
Emplo ar Pag- IBIG Absen amoun
yee Wage
SSS Philhealth ces t paid
    ERS EES ERS EES ERS EES    
Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱10,88
os 0.00 20 80 .00 .00 00 00 ₱0.00 3.20
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
an 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
sino 0.00 50 50 .25 .25 00 00 ₱0.00 .25

Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱9,054

Serna .00 70 30 .50 .50 00 00 ₱0.00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱7,215
n .00 30 70 .50 .50 00 00 ₱0.00 .80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱2,600
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱2,600
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00

James ₱2,600 ₱0.0 ₱0.0 ₱2,600

Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00 ₱54,27
0.00 0.20 4.80 .50 .50 1.00 1.00 ₱0.00 1.70

PAYROLL

For the Period from July 2 to 31,2018

WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB

 
Name Deductions
Total Net
of
Regula amou
Emplo Pag- IBIG
r Wage Absen nt
yee
SSS Philhealth ces paid

    ERS EES ERS EES ERS EES    

Angelit ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱10,8

a 0.00 20 80 .00 .00 00 00 ₱0.00 83.20
Reboll
os
Janzell
e
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱400. ₱9,25
an 0.00 50 50 .25 .25 00 00 00 9.25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,65
sino 0.00 50 50 .25 .25 00 00 ₱0.00 9.25

Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱9,05

Serna .00 70 30 .50 .50 00 00 ₱0.00 4.20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱300. ₱6,91
n .00 30 70 .50 .50 00 00 00 5.80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱2,60
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 0.00
David ₱2,600 ₱0.0 ₱0.0 ₱2,60
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 0.00

James ₱2,600 ₱0.0 ₱0.0 ₱200. ₱2,40

Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 00 0.00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00 ₱900. ₱53,3
0.00 0.20 4.80 .50 .50 1.00 1.00 00 71.70

PAYROLL
For the Period from August 1 to 31,2018
WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB
 
Net
Name Total
amoun
of Regul
Deductions t paid
Emplo ar
yee Wage Pag- IBIG Absen
SSS Philhealth ces
    ERS EES ERS EES ERS EES    
Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱10,88
os 0.00 20 80 .00 .00 00 00 ₱0.00 3.20
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
an 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
sino 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱9,054
Serna .00 70 30 .50 .50 00 00 ₱0.00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱7,215
n .00 30 70 .50 .50 00 00 ₱0.00 .80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱2,600
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱2,600
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
James ₱2,600 ₱0.0 ₱0.0 ₱2,600
Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00 ₱54,27
0.00 0.20 4.80 .50 .50 1.00 1.00 ₱0.00 1.70

PAYROLL
For the Period from September 1 to 29,2018
WE HEREBY ACKNOWLEDGE to have received from DM DANCE AND FITNESS
HUB
 
Name Total Deductions
of Regul Net
Emplo ar Pag- IBIG Absen amoun
yee Wage SSS Philhealth ces t paid
    ERS EES ERS EES ERS EES    
Angelit
a
Reboll ₱11,70 ₱857. ₱417. ₱165 ₱165 ₱234. ₱234. ₱10,88
os 0.00 20 80 .00 .00 00 00 ₱0.00 3.20
Janzel
le
Pagasi ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
an 0.00 50 50 .25 .25 00 00 ₱0.00 .25
Jina
Mae
Monte ₱10,40 ₱783. ₱381. ₱151 ₱151 ₱208. ₱208. ₱9,659
sino 0.00 50 50 .25 .25 00 00 ₱0.00 .25

Alvigin ₱9,750 ₱746. ₱363. ₱137 ₱137 ₱195. ₱195. ₱9,054

Serna .00 70 30 .50 .50 00 00 ₱0.00 .20
Ariel
Luis
Costa ₱7,800 ₱599. ₱290. ₱137 ₱137 ₱156. ₱156. ₱7,215
n .00 30 70 .50 .50 00 00 ₱0.00 .80
Sean
Louis ₱2,600 ₱0.0 ₱0.0 ₱2,600
Ali .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
David ₱2,600 ₱0.0 ₱0.0 ₱2,600
Chua .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00

James ₱2,600 ₱0.0 ₱0.0 ₱2,600

Reyes .00 ₱0.00 ₱0.00 0 0 ₱0.00 ₱0.00 ₱0.00 .00
  ₱57,85 ₱3,77 ₱1,83 ₱742 ₱742 ₱1,00 ₱1,00 ₱54,27
0.00 0.20 4.80 .50 .50 1.00 1.00 ₱0.00 1.70
 GENERAL JOURNAL

Date Description PR Debit Credit

PHP
2-Oct Cash 101 1,000,000.00  

  D.M., Capital 204   PHP 1,000,000.00

  Investment for the business      

PHP
2-Oct Permits and Licenses Expense 102 20,000.00  

PHP
  Cash 101   20,000.00

  Paid necessary permits and licenses      

PHP
2-Oct Land and Building 103 200,000.00  

PHP
  Cash 101   200,000.00

  Purchased land and building      

PHP
9-Oct Equipment 104 446,800.00  

PHP
  Cash 101   446,800.00

  Purchased equipments      

PHP
9-Oct Office Supplies 105 29,700.00  

PHP
  Cash 101   29,700.00
  Purchased office supplies      

PHP
16-Oct Cash 101 2,200.00  

PHP
  Service Revenue 203   2,200.00

  Received cash from customers      

PHP
16-Oct Cash 101 3,000.00  

PHP
  Service Revenue 203   3,000.00

  Received cash from customers      

PHP
16-Oct Cash 101 3,300.00  

PHP
  Service Revenue 203   3,300.00

  Received cash from customers      

PHP
17-Oct Cash 101 11,500.00  

PHP
  Service Revenue 203   11,500.00

  Received cash from customers      

PHP
17-Oct Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

 PHP
20-Oct Cash 101 20,000.00  

PHP
  Service Revenue 203   20,000.00

  Received cash from customers      

PHP
23-Oct Cash 101 5,300.00  

PHP
  Service Revenue 203   5,300.00

  Received cash from customers      

PHP
23-Oct Cash 101 1,650.00  

PHP
  Service Revenue 203   1,650.00

  Received cash from customers      

PHP
23-Oct Cash 101 500.00  

PHP
  Service Revenue 203   500.00

  Received cash from customers      

PHP
25-Oct Cash 101 1,700.00  

PHP
  Service Revenue 203   1,700.00

  Received cash from customers      

PHP
25-Oct Utilities Expense 106 8,000.00  
 PHP
  Cash 101   8,000.00

  Paid utility bills      

PHP
26-Oct Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

PHP
31-Oct Prepaid Insurance 107 26,421.00  

PHP
  Cash 101   26,421.00

  Paid employees' insurance      

PHP
31-Oct Salary Expense 109 54,414.20  

PHP
  Cash 101   54,414.20

  Paid employees' salary      

PHP
3-Nov Cash 101 3,700.00  

PHP
  Service Revenue 203   3,700.00

  Received cash from customers      

PHP
3-Nov Cash 101 2,200.00  

PHP
  Service Revenue 203   2,200.00
  Received cash from customers      

PHP
4-Nov Cash 101 2,500.00  

PHP
  Service Revenue 203   2,500.00

  Received cash from customers      

PHP
4-Nov Cash 101 1,000.00  

PHP
  Service Revenue 203   1,000.00

  Received cash from customers      

PHP
4-Nov Cash 101 100,000.00  

PHP
  D.M., Capital 204   100,000.00

  Additional investment for the business      

PHP
7-Nov Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

PHP
7-Nov Cash 101 3,700.00  

PHP
  Service Revenue 203   3,700.00

  Received cash from customers      

 PHP
7-Nov Cash 101 2,200.00  

PHP
  Service Revenue 203   2,200.00

  Received cash from customers      

PHP
11-Nov Cash 101 1,500.00  

PHP
  Service Revenue 203   1,500.00

  Received cash from customers      

PHP
11-Nov Cash 101 2,900.00  

PHP
  Service Revenue 203   2,900.00

  Received cash from customers      

PHP
17-Nov Cash 101 1,650.00  

PHP
  Service Revenue 203   1,650.00

  Received cash from customers      

PHP
17-Nov Cash 101 4,300.00  

PHP
  Service Revenue 203   4,300.00

  Received cash from customers      

PHP
17-Nov D.M., Withdrawal 111 10,000.00  
 PHP
  Cash 101   10,000.00

  D.Mandi withdrew for personal use      

PHP
20-Nov Cash 101 3,300.00  

PHP
  Service Revenue 203   3,300.00

  Received cash from customers      

PHP
20-Nov Cash 101 1,500.00  

PHP
  Service Revenue 203   1,500.00

  Received cash from customers      

PHP
20-Nov Accounts Receivable 108 2,500.00  

PHP
  Service Revenue 203   2,500.00

  Billed a customer for service rendered      

PHP
20-Nov Cash 101 5,000.00  

PHP
  Service Revenue 203   5,000.00

  Received cash from customers      

PHP
23-Nov Cash 101 500.00  

PHP
  Service Revenue 203   500.00
  Received cash from customers      

PHP
23-Nov Cash 101 2,500.00  

PHP
  Service Revenue 203   2,500.00

  Received cash from customers      

PHP
24-Nov Cash 101 15,000.00  

PHP
  Service Revenue 203   15,000.00

  Received cash from customers      

PHP
27-Nov Utilities Expense 106 8,000.00  

PHP
  Salary Expense 109 54,414.20  

PHP
  Cash 101   62,414.20

  Paid utility bills and employees salary      

PHP
30-Nov Cash 101 50,000.00  

PHP
  Service Revenue 203   50,000.00

  Received cash from customers      

PHP
1-Dec Cash 101 1,800.00  

PHP
  Service Revenue 203   1,800.00
  Received cash from customers      

PHP
1-Dec Cash 101 2,500.00  

PHP
  Accounts Receivable 108   2,500.00

  Collected cash from customers debt      

PHP
2-Dec Cash 101 3,300.00  

PHP
  Service Revenue 203   3,300.00

  Received cash from customers      

PHP
2-Dec Cash 101 4,100.00  

PHP
  Service Revenue 203   4,100.00

  Received cash from customers      

PHP
2-Dec Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

PHP
5-Dec Cash 101 25,000.00  

PHP
  Service Revenue 203   25,000.00

  Received cash from customers      

 PHP
11-Dec Office Supplies 105 11,500.00  

PHP
  Cash 101   11,500.00

  Purchased office supplies      

PHP
11-Dec Cash 101 3,200.00  

PHP
  Service Revenue 203   3,200.00

  Received cash from customers      

PHP
11-Dec Cash 101 800.00  

PHP
  Service Revenue 203   800.00

  Received cash from customers      

PHP
11-Dec Cash 101 1,650.00  

PHP
  Service Revenue 203   1,650.00

  Received cash from customers      

PHP
14-Dec Cash 101 50,000.00  

PHP
  Service Revenue 203   50,000.00

  Received cash from customers      

PHP
15-Dec Cash 101 48,500.00  
 PHP
  Service Revenue 203   48,500.00

  Received cash from customers      

PHP
16-Dec Cash 101 61,500.00  

PHP
  Service Revenue 203   61,500.00

  Received cash from customers      

PHP
19-Dec Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

PHP
19-Dec Cash 101 1,500.00  

PHP
  Service Revenue 203   1,500.00

  Received cash from customers      

PHP
19-Dec Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

PHP
21-Dec Cash 101 5,500.00  

PHP
  Service Revenue 203   5,500.00
  Received cash from customers      

PHP
21-Dec Cash 101 2,600.00  

PHP
  Service Revenue 203   2,600.00

  Received cash from customers      

PHP
23-Dec Representation Expense 110 35,000.00  

PHP
  Cash 101   35,000.00

Paid LM Metro Hotel for service

  rendered      

PHP
26-Dec Utilities Expense 106 8,975.00  

PHP
  Cash 101   8,975.00

  Paid utility bills      

PHP
26-Dec Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

PHP
29-Dec Salary Expense 109 54,414.20  

PHP
  13th Month Pay Expense 113 14,462.50  

PHP
  Cash 101   68,876.70
 Paid employees salary and 13th
  month pay      

PHP
29-Dec Cash 101 1,200.00  

PHP
  Service Revenue 203   1,200.00

  Received cash from customers      

PHP
30-Dec Prepaid Expense 114 26,421.00  

PHP
  Prepaid Insurance 107   26,421.00

  Prepaid insurance expired      

PHP
30-Dec Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

PHP
3-Jan Cash 101 2,800.00  

PHP
  Service Revenue 203   2,800.00

  Received cash from customers      

PHP
3-Jan Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

 PHP
3-Jan Office Supplies 105 5,000.00  

PHP
  Cash 101   5,000.00

  Purchased office supplies      

PHP
5-Jan Cash 101 3,000.00  

PHP
  Service Revenue 203   3,000.00

  Received cash from customers      

PHP
5-Jan Cash 101 12,000.00  

PHP
  Service Revenue 203   12,000.00

  Received cash from customers      

PHP
10-Jan Cash 101 20,000.00  

Unearned PHP
  Revenue 202   20,000.00

Received advance payment for future

  services      

PHP
10-Jan Cash 101 12,700.00  

PHP
  Service Revenue 203   12,700.00

  Received cash from customers      

PHP
10-Jan Accounts Receivable 108 13,500.00  
 PHP
  Service Revenue 203   13,500.00

  Billed a customer for service rendered      

PHP
13-Jan Cash 101 2,200.00  

PHP
  Service Revenue 203   2,200.00

  Received cash from customers      

PHP
13-Jan Cash 101 9,800.00  

PHP
  Service Revenue 203   9,800.00

  Received cash from customers      

PHP
13-Jan D.M., Withdrawal 111 10,000.00  

PHP
  Cash 101   10,000.00

  Withdrew cash for personal use      

PHP
13-Jan Tax Expense 115 29,466.00  

PHP
  Cash 101   29,466.00

  Paid quarterly income tax      

PHP
18-Jan Cash 101 8,500.00  

PHP
  Service Revenue 203   8,500.00
  Received cash from customers      

PHP
18-Jan Cash 101 2,200.00  

PHP
  Service Revenue 203   2,200.00

  Received cash from customers      

PHP
18-Jan Cash 101 2,500.00  

PHP
  Service Revenue 203   2,500.00

  Received cash from customers      

PHP
18-Jan Prepaid Insurance 107 88,062.00  

PHP
  Cash 101   88,062.00

  Paid insurance for employees      

PHP
20-Jan Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

PHP
20-Jan Cash 101 7,150.00  

PHP
  Service Revenue 203   7,150.00

  Received cash from customers      

 PHP
31-Jan Utilities Expense 106 8,000.00  

PHP
  Cash 101   8,000.00

  Paid utility bills      

PHP
31-Jan Salary Expense 109 54,271.70  

PHP
  Cash 101   54,271.70

  Paid salary for employees      

PHP
1-Feb Cash 101 15,000.00  

PHP
  Service Revenue 203   15,000.00

  Received cash from customers      

PHP
1-Feb Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

PHP
6-Feb Cash 101 2,900.00  

PHP
  Service Revenue 203   2,900.00

  Received cash from customers      

PHP
6-Feb Cash 101 3,300.00  
 PHP
  Service Revenue 203   3,300.00

  Received cash from customers      

PHP
6-Feb Cash 101 3,000.00  

PHP
  Service Revenue 203   3,000.00

  Received cash from customers      

PHP
14-Feb Cash 101 10,300.00  

PHP
  Service Revenue 203   10,300.00

  Received cash from customers      

PHP
14-Feb Cash 101 125,000.00  

PHP
  D.M., Capital 204   125,000.00

  Additional investment for the business      

PHP
14-Feb Cash 101 13,500.00  

PHP
  Accounts Receivable 108   13,500.00

  Collected cash from customers debt      

PHP
18-Feb Cash 101 20,000.00  

PHP
  Service Revenue 203   20,000.00
  Received cash from customers      

PHP
18-Feb Cash 101 3,300.00  

PHP
  Service Revenue 203   3,300.00

  Received cash from customers      

PHP
23-Feb Unearned Revenue 202 20,000.00  

PHP
  Service Revenue 203   20,000.00

Rendered service for a customer who

  paid in advance      

PHP
23-Feb Cash 101 2,500.00  

PHP
  Service Revenue 203   2,500.00

  Received cash from customers      

PHP
26-Feb Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

PHP
26-Feb Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

 PHP
28-Feb Utilities Expense 106 7,900.00  

PHP
  Cash 101   7,900.00

  Paid utility bills      

PHP
28-Feb Salary Expense 109 53,621.70  

PHP
  Cash 101   53,621.70

  Paid salary for employees      

PHP
1-Mar Cash 101 35,000.00  

PHP
  Service Revenue 203   35,000.00

  Received cash from customers      

PHP
5-Mar Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

PHP
  Cash 101 2,750.00  

PHP
  Service Revenue 203   2,750.00

  Received cash from customers      

PHP
  Cash 101 4,400.00  
 PHP
  Service Revenue 203   4,400.00

  Received cash from customers      

PHP
10-Mar Cash 101 15,800.00  

PHP
  Service Revenue 203   15,800.00

  Received cash from customers      

PHP
  Cash 101 4,400.00  

PHP
  Service Revenue 203   4,400.00

  Received cash from customers      

PHP
17-Mar Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

PHP
  Cash 101 20,000.00  

PHP
  Service Revenue 203   20,000.00

  Received cash from customers      

PHP
19-Mar Cash 101 5,800.00  

PHP
  Service Revenue 203   5,800.00
  Received cash from customers      

PHP
  Cash 101 2,200.00  

PHP
  Service Revenue 203   2,200.00

  Received cash from customers      

PHP
24-Mar Cash 101 10,900.00  

PHP
  Service Revenue 203   10,900.00

  Received cash from customers      

PHP
  Utilities Expense 106 8,000.00  

PHP
  Cash 101   8,000.00

  Paid utility bills      

PHP
  Salary Expense 109 54,271.70  

PHP
  Cash 101   54,271.70

  Paid salary for employees      

PHP
2-Apr Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

 PHP
  Cash 101 12,000.00  

PHP
  Service Revenue 203   12,000.00

  Received cash from customers      

PHP
  Cash 101 4,950.00  

PHP
  Service Revenue 203   4,950.00

  Received cash from customers      

PHP
7-Apr Cash 101 9,000.00  

PHP
  Service Revenue 203   9,000.00

  Received cash from customers      

PHP
10-Apr Cash 101 100,000.00  

PHP
  Service Revenue 203   100,000.00

  Received cash from customers      

PHP
  Tax Expense 115 4,400.00  

PHP
  Cash 101   4,400.00

  Paid quarterly income tax      

PHP
16-Apr Cash 101 20,000.00  
 PHP
  Service Revenue 203   20,000.00

  Received cash from customers      

PHP
  Cash 101 1,600.00  

PHP
  Service Revenue 203   1,600.00

  Received cash from customers      

PHP
20-Apr Cash 101 18,900.00  

PHP
  Service Revenue 203   18,900.00

  Received cash from customers      

PHP
  Cash 101 44,000.00  

PHP
  Service Revenue 203   44,000.00

  Received cash from customers      

PHP
25-Apr Cash 101 12,000.00  

PHP
  Service Revenue 203   12,000.00

  Received cash from customers      

PHP
  Cash 101 1,000.00  

PHP
  Service Revenue 203   1,000.00
  Received cash from customers      

PHP
30-Apr Miscellaneous Expense 112 500.00  

PHP
  Cash 101   500.00

  Paid small expenses      

PHP
  Utilities Expense 106 8,000.00  

PHP
  Cash 101   8,000.00

  Paid utility bills      

PHP
  Salary Expense 109 53,496.70  

PHP
  Cash 101   53,496.70

  Paid salary for employees      

PHP
  D.M., Withdrawal 111 10,000.00  

PHP
  Cash 101   10,000.00

  Withdrew cash for personal use      

PHP
1-May Cash 101 15,000.00  

PHP
  Service Revenue 203   15,000.00

  Received cash from customers      

 PHP
  Cash 101 8,800.00  

PHP
  Service Revenue 203   8,800.00

  Received cash from customers      

PHP
  Cash 101 18,150.00  

PHP
  Service Revenue 203   18,150.00

  Received cash from customers      

PHP
7-May Cash 101 42,500.00  

PHP
  Service Revenue 203   42,500.00

  Received cash from customers      

PHP
8-May Cash 101 400,000.00  

PHP
  Service Revenue 203   400,000.00

  Received cash from customers      

PHP
9-May Cash 101 84,000.00  

PHP
  Service Revenue 203   84,000.00

  Received cash from customers      

PHP
10-May Cash 101 18,500.00  
 PHP
  Service Revenue 203   18,500.00

  Received cash from customers      

PHP
11-May Cash 101 400,000.00  

PHP
  Service Revenue 203   400,000.00

  Received cash from customers      

PHP
21-May Cash 101 17,300.00  

PHP
  Service Revenue 203   17,300.00

  Received cash from customers      

PHP
  Cash 101 5,500.00  

PHP
  Service Revenue 203   5,500.00

  Received cash from customers      

PHP
25-May Cash 101 30,000.00  

PHP
  Service Revenue 203   30,000.00

  Received cash from customers      

PHP
  Cash 101 10,800.00  

PHP
  Service Revenue 203   10,800.00
  Received cash from customers      

PHP
31-May Utilities Expense 106 8,000.00  

PHP
  Cash 101   8,000.00

  Paid utility bills      

PHP
  Salary Expense 109 54,271.70  

PHP
  Cash 101   54,271.70

  Paid salary for employees      

PHP
1-Jun Cash 101 120,000.00  

PHP
  D.M., Capital 204   120,000.00

  Additional investment for the business      

PHP
  Office Supplies 105 5,000.00  

PHP
  Cash 101   5,000.00

  Purchased office supplies      

PHP
  Cash 101 10,000.00  

PHP
  Service Revenue 203   10,000.00

  Received cash from customers      

 PHP
  Cash 101 1,100.00  

PHP
  Service Revenue 203   1,100.00

  Received cash from customers      

PHP
5-Jun Cash 101 11,000.00  

PHP
  Service Revenue 203   11,000.00

  Received cash from customers      

PHP
  Cash 101 12,600.00  

PHP
  Service Revenue 203   12,600.00

  Received cash from customers      

PHP
  Cash 101 3,300.00  

PHP
  Service Revenue 203   3,300.00

  Received cash from customers      

PHP
13-Jun Cash 101 25,000.00  

PHP
  Service Revenue 203   25,000.00

  Received cash from customers      

PHP
  Cash 101 30,000.00  
 PHP
  Service Revenue 203   30,000.00

  Received cash from customers      

PHP
  Cash 101 7,700.00  

PHP
  Service Revenue 203   7,700.00

  Received cash from customers      

PHP
20-Jun Cash 101 20,000.00  

PHP
  Service Revenue 203   20,000.00

  Received cash from customers      

PHP
22-Jun Cash 101 10,500.00  

PHP
  Service Revenue 203   10,500.00

  Received cash from customers      

PHP
  Cash 101 1,650.00  

PHP
  Service Revenue 203   1,650.00

  Received cash from customers      

PHP
  Cash 101 30,000.00  

PHP
  Service Revenue 203   30,000.00
  Received cash from customers      

PHP
30-Jun Utilities Expense 106 8,000.00  

PHP
  Cash 101   8,000.00

  Paid utility bills      

PHP
  Salary Expense 109 54,271.70  

PHP
  Cash 101   54,271.70

  Paid salary for employees      

PHP
2-Jul Cash 101 12,000.00  

PHP
  Service Revenue 203   12,000.00

  Received cash from customers      

PHP
5-Jul Cash 101 1,500.00  

PHP
  Service Revenue 203   1,500.00

  Received cash from customers      

PHP
  Cash 101 13,800.00  

PHP
  Service Revenue 203   13,800.00

  Received cash from customers      

 PHP
  Cash 101 3,300.00  

PHP
  Service Revenue 203   3,300.00

  Received cash from customers      

PHP
13-Jul Cash 101 25,000.00  

PHP
  Service Revenue 203   25,000.00

  Received cash from customers      

PHP
  Cash 101 4,000.00  

PHP
  Service Revenue 203   4,000.00

  Received cash from customers      

PHP
  Tax Expense 115 342,762.00  

PHP
  Cash 101   342,762.00

  Paid quarterly income tax      

PHP
18-Jul Cash 101 15,000.00  

PHP
  Service Revenue 203   15,000.00

  Received cash from customers      

PHP
  Cash 101 13,800.00  
 PHP
  Service Revenue 203   13,800.00

  Received cash from customers      

PHP
23-Jul Cash 101 15,000.00  

PHP
  Service Revenue 203   15,000.00

  Received cash from customers      

PHP
  Cash 101 4,950.00  

PHP
  Service Revenue 203   4,950.00

  Received cash from customers      

PHP
27-Jul Cash 101 20,000.00  

PHP
  Service Revenue 203   20,000.00

  Received cash from customers      

PHP
  Cash 101 30,000.00  

PHP
  Service Revenue 203   30,000.00

  Received cash from customers      

PHP
31-Jul Utilities Expense 106 8,000.00  

PHP
  Cash 101   8,000.00
  Paid utility bills      

PHP
  Salary Expense 109 53,371.70  

PHP
  Cash 101   53,371.70

  Paid salary for employees      

PHP
1-Aug Cash 101 20,000.00  

PHP
  Service Revenue 203   20,000.00

  Received cash from customers      

PHP
  Cash 101 5,000.00  

PHP
  Service Revenue 203   5,000.00

  Received cash from customers      

PHP
6-Aug Cash 101 2,200.00  

PHP
  Service Revenue 203   2,200.00

  Received cash from customers      

PHP
  Cash 101 19,000.00  

PHP
  Service Revenue 203   19,000.00

  Received cash from customers      

 PHP
15-Aug Office Supplies 105 5,000.00  

PHP
  Cash 101   5,000.00

  Purchased office supplies      

PHP
  D.M., Withdrawal 111 8,500.00  

PHP
  Cash 101   8,500.00

  Withdrew cash for personal use      

PHP
  Cash 101 25,000.00  

PHP
  Service Revenue 203   25,000.00

  Received cash from customers      

PHP
  Cash 101 3,300.00  

PHP
  Service Revenue 203   3,300.00

  Received cash from customers      

PHP
20-Aug Cash 101 17,400.00  

PHP
  Service Revenue 203   17,400.00

  Received cash from customers      

PHP
  Cash 101 11,000.00  
 PHP
  Service Revenue 203   11,000.00

  Received cash from customers      

PHP
24-Aug Cash 101 30,000.00  

PHP
  Service Revenue 203   30,000.00

  Received cash from customers      

PHP
  Cash 101 20,000.00  

PHP
  Service Revenue 203   20,000.00

  Received cash from customers      

PHP
31-Aug Utilities Expense 106 8,000.00  

PHP
  Cash 101   8,000.00

  Paid utility bills      

PHP
  Salary Expense 109 54,271.70  

PHP
  Cash 101   54,271.70

  Paid salary for employees      

PHP
1-Sep Cash 101 200,000.00  

PHP
  D.M., Capital 204   200,000.00
  Additional investment for the business      

PHP
  Cash 101 12,900.00  

PHP
  Service Revenue 203   12,900.00

  Received cash from customers      

PHP
7-Sep Cash 101 18,000.00  

PHP
  Service Revenue 203   18,000.00

  Received cash from customers      

PHP
  Cash 101 550.00  

PHP
  Service Revenue 203   550.00

  Received cash from customers      

PHP
13-Sep Cash 101 48,000.00  

PHP
  Service Revenue 203   48,000.00

  Received cash from customers      

PHP
  Cash 101 18,150.00  

PHP
  Service Revenue 203   18,150.00

  Received cash from customers      

 PHP
  Cash 101 9,900.00  

PHP
  Service Revenue 203   9,900.00

  Received cash from customers      

PHP
  Cash 101 100,000.00  

PHP
  Accounts Payable 201   100,000.00

  Borrowed money from the bank      

PHP
18-Sep Cash 101 148,500.00  

PHP
  Service Revenue 203   148,500.00

  Received cash from customers      

PHP
24-Sep Cash 101 16,900.00  

PHP
  Service Revenue 203   16,900.00

  Received cash from customers      

PHP
  Cash 101 19,250.00  

PHP
  Service Revenue 203   19,250.00

  Received cash from customers      

PHP
28-Sep Cash 101 20,000.00  
 PHP
  Service Revenue 203   20,000.00

  Received cash from customers      

PHP
  Cash 101 30,000.00  

PHP
  Service Revenue 203   30,000.00

  Received cash from customers      

PHP
29-Sep Utilities Expense 106 8,000.00  

PHP
  Cash 101   8,000.00

  Paid utility bills      

PHP
  Salary Expense 109 54,271.70  

PHP
  Cash 101   54,271.70

  Paid salary for employees      

 GENERAL LEDGER

Account Name: Cash Account No. : 101

       

Date Description Debit Credit

PHP
2-Oct Beginning Capital 1,000,000.00  

PHP
  Permits and License Expense   20,000.00

PHP
  Purchased land and building   200,000.00

PHP
9-Oct Purchased equipments   446,800.00

PHP
  Purchased office supplies   3,200.00

16-Oc PHP
t Received cash from customer 2,200.00  

PHP
  Received cash from customer 3,000.00  

PHP
  Received cash from customer 3,300.00  

17-Oc PHP
t Received cash from customer 11,500.00  

PHP
  Received cash from customer 1,100.00  

20-Oc PHP
t Received cash from customer 20,000.00  
23-Oc PHP
t Received cash from customer 5,300.00  

PHP
  Received cash from customer 1,650.00  

PHP
  Received cash from customer 500.00  

PHP
  Received cash from customer 1,700.00  

PHP
  Paid utility bills   8,000.00

26-Oc PHP
t Received cash from customer 10,000.00  

31-Oc PHP
t Paid Insurance for Employee   26,421.00

PHP
  Paid employees' salary   54,414.20

PHP
3-Nov Received cash from customer 3,700.00  

PHP
  Received cash from customer 2,200.00  

PHP
4-Nov Received cash from customer 2,500.00  

PHP
  Received cash from customer 1,000.00  

PHP
  Received cash from customer 100,000.00  

PHP
7-Nov Received cash from customer 10,000.00  
 PHP
  Received cash from customer 3,700.00  

PHP
  Received cash from customer 2,200.00  

11-No PHP
v Received cash from customer 1,500.00  

PHP
  Received cash from customer 2,900.00  

17-No PHP
v Received cash from customer 1,650.00  

PHP
  Received cash from customer 4,300.00  

PHP
  Danica Mandi, Drawing   10,000.00

20-No PHP
v Received cash from customer 3,300.00  

PHP
  Received cash from customer 1,500.00  

PHP
  Received cash from customer 5,000.00  

23-No PHP
v Received cash from customer 500.00  

PHP
  Received cash from customer 2,500.00  

24-No PHP
v Received cash from customer 15,000.00  

27-No PHP
v Paid utility bills and employees salary   62,414.20
30-No PHP
v Received cash from customer 50,000.00  

PHP
1-Dec Received cash from customer 1,800.00  

Collected cash from customer on PHP

  account 2,500.00  

PHP
2-Dec Received cash from customer 3,300.00  

PHP
  Received cash from customer 4,100.00  

PHP
  Received cash from customer 1,100.00  

PHP
5-Dec Received cash from customer 25,000.00  

11-De PHP
c Purchased office supplies   11,500.00

PHP
  Received cash from customer 3,200.00  

PHP
  Received cash from customer 800.00  

PHP
  Received cash from customer 1,650.00  

14-De PHP
c Received cash from customer 50,000.00  

15-De PHP
c Received cash from customer 48,500.00  

16-De PHP
c Received cash from customer 61,500.00  
19-De PHP
c Received cash from customer 10,000.00  

PHP
  Received cash from customer 1,500.00  

PHP
  Received cash from customer 1,100.00  

21-De PHP
c Received cash from customer 5,500.00  

PHP
  Received cash from customer 2,600.00  

23-De Paid LM Metro Hotel for service PHP

c rendered   35,000.00

26-De PHP
c Paid utility bills   8,975.00

PHP
  Received cash from customer 1,100.00  

29-De Paid employees' salary and 13th PHP

c month pay   68,876.70

PHP
  Received cash from customer 1,200.00  

30-De PHP
c Received cash from customer 1,100.00  

PHP
3-Jan Received cash from customer 2,800.00  

PHP
  Received cash from customer 1,100.00  

PHP
  Purchased office supplies   5,000.00
 PHP
5-Jan Received cash from customer 3,000.00  

PHP
  Received cash from customer 12,000.00  

10-Ja PHP
n Received cash from customer 20,000.00  

PHP
  Received cash from customer 12,700.00  

13-Ja PHP
n Received cash from customer 2,200.00  

PHP
  Received cash from customer 9,800.00  

PHP
  Danica Mandi, Drawing   10,000.00

PHP
  Paid Quarterly Income Tax   29,466.00

18-Ja PHP
n Received cash from customer 8,500.00  

PHP
  Received cash from customer 2,200.00  

PHP
  Received cash from customer 2,500.00  

PHP
  Paid Insurance for Employee   88,062.00

20-Ja PHP
n Received cash from customer 10,000.00  

PHP
  Received cash from customer 7,150.00  
 31-Ja PHP
n Paid utility bills   8,000.00

PHP
  Paid employees' salary   54,271.70

PHP
1-Feb Received cash from customer 15,000.00  

PHP
  Received cash from customer 1,100.00  

PHP
6-Feb Received cash from customer 2,900.00  

PHP
  Received cash from customer 3,300.00  

PHP
  Received cash from customer 3,000.00  

14-Fe PHP
b Received cash from customer 10,300.00  

PHP
  Received cash from customer 125,000.00  

PHP
  Received cash from customer 13,500.00  

18-Fe PHP
b Received cash from customer 20,000.00  

PHP
  Received cash from customer 3,300.00  

23-Fe PHP
b Received cash from customer 2,500.00  

26-Fe PHP
b Received cash from customer 10,000.00  
 PHP
  Received cash from customer 1,100.00  

28-Fe PHP
b Paid utility bills   7,900.00

PHP
  Paid employees' salary   53,621.70

PHP
1-Mar Received cash from customer 35,000.00  

PHP
5-Mar Received cash from customer 10,000.00  

PHP
  Received cash from customer 2,750.00  

PHP
  Received cash from customer 4,400.00  

10-Ma PHP
r Received cash from customer 15,800.00  

PHP
  Received cash from customer 4,400.00  

17-Ma PHP
r Received cash from customer 10,000.00  

PHP
  Received cash from customer 20,000.00  

PHP
  Received cash from customer 5,800.00  

PHP
  Received cash from customer 2,200.00  

24-Ma PHP
r Received cash from customer 10,900.00  
 PHP
  Paid utility bills   8,000.00

PHP
  Paid Employee's Salary   54,271.70

PHP
2-Apr Received cash from customer 10,000.00  

PHP
  Received cash from customer 12,000.00  

PHP
  Received cash from customer 4,950.00  

PHP
7-Apr Received cash from customer 9,000.00  

10-Ap PHP
r Received cash from customer 100,000.00  

PHP
  Paid Quarterly Income Tax   4,400.00

16-Ap PHP
r Received cash from customer 20,000.00  

PHP
  Received cash from customer 1,600.00  

20-Ap PHP
r Received cash from customer 18,900.00  

PHP
  Received cash from customer 44,000.00  

25-Ap PHP
r Received cash from customer 12,000.00  

PHP
  Received cash from customer 1,000.00  
30-Ap PHP
r Paid Miscellaneous Expense   500.00

PHP
  Paid utility bills   8,000.00

PHP
  Paid Employee's Salary   53,496.70

PHP
  Danica Mandi, Drawing   10,000.00

PHP
1-May Received cash from customer 15,000.00  

PHP
  Received cash from customer 8,800.00  

PHP
  Received cash from customer 18,150.00  

PHP
7-May Received cash from customer 42,500.00  

PHP
8-May Received cash from customer 400,000.00  

PHP
9-May Received cash from customer 84,000.00  

10-Ma PHP
y Received cash from customer 18,500.00  

11-Ma PHP
y Received cash from customer 400,000.00  

21-Ma PHP
y Received cash from customer 17,300.00  

PHP
  Received cash from customer 5,500.00  
25-Ma PHP
y Received cash from customer 30,000.00  

PHP
  Received cash from customer 10,800.00  

31-Ma PHP
y Paid utility bills   8,000.00

PHP
  Paid Employee's Salary   54,271.70

PHP
1-Jun Received cash from customer 120,000.00  

PHP
  Purchased office supplies   5,000.00

PHP
  Received cash from customer 10,000.00  

PHP
  Received cash from customer 1,100.00  

PHP
5-Jun Received cash from customer 11,000.00  

PHP
  Received cash from customer 12,600.00  

PHP
  Received cash from customer 3,300.00  

13-Ju PHP
n Received cash from customer 25,000.00  

PHP
  Received cash from customer 3,000.00  

PHP
  Received cash from customer 7,700.00  
 20-Ju PHP
n Received cash from customer 20,000.00  

22-Ju PHP
n Received cash from customer 10,500.00  

PHP
  Received cash from customer 1,650.00  

PHP
  Received cash from customer 30,000.00  

30-Ju PHP
n Paid Miscellaneous Expense   500.00

PHP
  Paid utility bills   8,000.00

PHP
  Paid Employee's Salary   54,271.70

PHP
2-Jul Received cash from customer 12,000.00  

PHP
5-Jul Received cash from customer 1,500.00  

PHP
  Received cash from customer 13,800.00  

PHP
  Received cash from customer 3,300.00  

PHP
13-Jul Received cash from customer 25,000.00  

PHP
  Received cash from customer 4,000.00  

PHP
  Paid Quarterly Income Tax   342,762.00
 PHP
18-Jul Received cash from customer 15,000.00  

PHP
  Received cash from customer 13,800.00  

PHP
23-Jul Received cash from customer 15,000.00  

PHP
  Received cash from customer 4,950.00  

PHP
27-Jul Received cash from customer 20,000.00  

PHP
  Received cash from customer 30,000.00  

PHP
31-Jul Paid utility bills   8,000.00

PHP
  Paid Employee's Salary   53,371.70

PHP
1-Aug Received cash from customer 20,000.00  

PHP
  Received cash from customer 5,000.00  

PHP
6-Aug Received cash from customer 2,200.00  

PHP
  Received cash from customer 19,000.00  

15-Au PHP
g Purchased office supplies   5,000.00

PHP
  Danica Mandi, Drawing   8,500.00
 PHP
  Received cash from customer 25,000.00  

PHP
  Received cash from customer 3,300.00  

20-Au PHP
g Received cash from customer 17,400.00  

PHP
  Received cash from customer 11,000.00  

24-Au PHP
g Received cash from customer 30,000.00  

PHP
  Received cash from customer 20,000.00  

31-Au PHP
g Paid utility bills   8,000.00

PHP
  Paid Employee's Salary   54,271.70

PHP
1-Sep Received cash from customer 200,000.00  

PHP
  Received cash from customer 12,900.00  

PHP
7-Sep Received cash from customer 18,000.00  

PHP
  Received cash from customer 550.00  

13-Se PHP
p Received cash from customer 48,000.00  

PHP
  Received cash from customer 18,150.00  
 PHP
  Received cash from customer 9,900.00  

PHP
  Borrowed Cash from Metro Bank 100,000.00  

18-Se PHP
p Received cash from customer 148,500.00  

24-Se PHP
p Received cash from customer 16,900.00  

PHP
  Received cash from customer 19,250.00  

28-Se PHP
p Received cash from customer 20,000.00  

PHP
  Received cash from customer 30,000.00  

29-Se PHP
p Paid utility bills   8,000.00

PHP
  Paid Employee's Salary   54,271.70

PHP PHP
    4,420,700.00 2,022,811.40

PHP
    2,397,888.60  
 GENERAL LEDGER
 
Account Name: Office Supplies Account No. : 105
       
Date Description Debit Credit
9-Oct Purchased office supplies PHP 3,200.00  
11-De
c Purchased office supplies PHP 11,500.00  
3-Jan Purchased office supplies PHP 5,000.00  
31-M
ay Purchased office supplies PHP 5,000.00  
15-Au
g Purchased office supplies PHP 5,000.00  
    PHP 29,700.00  
 GENERAL LEDGER

Account Name: Service Revenue Account No. : 203

Date Description Credit

Debit
16-Oc
t Rendered service to customer   PHP 2,200.00
  Rendered service to customer   PHP 3,000.00
  Rendered service to customer   PHP 3,300.00
 17-Oc
t Rendered service to customer   PHP 11,500.00
  Rendered service to customer   PHP 1,100.00
20-Oc
t Rendered service to customer   PHP 20,000.00
23-Oc
t Rendered service to customer   PHP 5,300.00
  Rendered service to customer   PHP 1,650.00
  Rendered service to customer   PHP 500.00
25-Oc
t Rendered service to customer   PHP 1,700.00
26-Oc
t Rendered service to customer   PHP 10,000.00
3-Nov Rendered service to customer   PHP 3,700.00
  Rendered service to customer   PHP 2,200.00
4-Nov Rendered service to customer   PHP 2,500.00
  Rendered service to customer   PHP 1,000.00
7-Nov Rendered service to customer   PHP 10,000.00
  Rendered service to customer   PHP 3,700.00
  Rendered service to customer   PHP 2,200.00
11-No
v Rendered service to customer   PHP 1,500.00
  Rendered service to customer   PHP 2,900.00
17-No
v Rendered service to customer   PHP 1,650.00
  Rendered service to customer   PHP 4,300.00
20-No
v Rendered service to customer   PHP 3,300.00
  Rendered service to customer   PHP 1,500.00
  Rendered service to customer   PHP 2,500.00
  Rendered service to customer   PHP 5,000.00
23-No
v Rendered service to customer   PHP 500.00
  Rendered service to customer   PHP 2,500.00
24-No
v Rendered service to customer   PHP 15,000.00
30-No
v Rendered service to customer   PHP 50,000.00
1-Dec Rendered service to customer   PHP 1,800.00
2-Dec Rendered service to customer   PHP 3,300.00
  Rendered service to customer   PHP 4,100.00
  Rendered service to customer   PHP 1,100.00
5-Dec Rendered service to customer   PHP 25,000.00
11-De
c Rendered service to customer   PHP 3,200.00
  Rendered service to customer   PHP 800.00
  Rendered service to customer   PHP 1,650.00
14-De
c Rendered service to customer   PHP 50,000.00
15-De
c Rendered service to customer   PHP 48,500.00
16-De
c Rendered service to customer   PHP 61,500.00
19-De
c Rendered service to customer   PHP 10,000.00
  Rendered service to customer   PHP 1,500.00
  Rendered service to customer   PHP 1,100.00
21-De
c Rendered service to customer   PHP 5,500.00
  Rendered service to customer   PHP 2,600.00
26-De
c Rendered service to customer   PHP 1,100.00
29-De
c Rendered service to customer   PHP 1,200.00
30-De
c Rendered service to customer   PHP 1,100.00
3-Jan Rendered service to customer   PHP 2,800.00
  Rendered service to customer   PHP 1,100.00
5-Jan Rendered service to customer   PHP 3,000.00
  Rendered service to customer   PHP 12,000.00
10-Ja
n Rendered service to customer   PHP 12,700.00
  Rendered service to customer   PHP 13,500.00
13-Ja
n Rendered service to customer   PHP 2,200.00
  Rendered service to customer   PHP 9,800.00
18-Ja
n Rendered service to customer   PHP 8,500.00
  Rendered service to customer   PHP 2,200.00
  Rendered service to customer   PHP 2,500.00
20-Ja
n Rendered service to customer   PHP 10,000.00
  Rendered service to customer   PHP 7,150.00
1-Feb Rendered service to customer   PHP 15,000.00
  Rendered service to customer   PHP 1,100.00
 6-Feb Rendered service to customer   PHP 2,900.00
  Rendered service to customer   PHP 3,300.00
  Rendered service to customer   PHP 3,000.00
14-Fe
b Rendered service to customer   PHP 10,300.00
18-Fe
b Rendered service to customer   PHP 20,000.00
  Rendered service to customer   PHP 3,300.00
23-Fe
b Rendered service to customer   PHP 20,000.00
  Rendered service to customer   PHP 2,500.00
26-Fe
b Rendered service to customer   PHP 10,000.00
  Rendered service to customer   PHP 1,100.00
1-Mar Rendered service to customer   PHP 35,000.00
5-Mar Rendered service to customer   PHP 10,000.00
  Rendered service to customer   PHP 2,750.00
  Rendered service to customer   PHP 4,400.00
10-Ma
r Rendered service to customer   PHP 15,800.00
  Rendered service to customer   PHP 4,400.00
17-Ma
r Rendered service to customer   PHP 10,000.00
  Rendered service to customer   PHP 20,000.00
19-Ma
r Rendered service to customer   PHP 5,800.00
  Rendered service to customer   PHP 2,200.00
24-Ma
r Rendered service to customer   PHP 10,900.00
2-Apr Rendered service to customer   PHP 10,000.00
  Rendered service to customer   PHP 12,000.00
  Rendered service to customer   PHP 4,950.00
7-Apr Rendered service to customer   PHP 9,000.00
10-Ap
r Rendered service to customer   PHP 100,000.00
16-Ap
r Rendered service to customer   PHP 20,000.00
  Rendered service to customer   PHP 1,600.00
20-Ap
r Rendered service to customer   PHP 18,900.00
  Rendered service to customer   PHP 44,000.00
25-Ap
r Rendered service to customer   PHP 12,000.00
  Rendered service to customer   PHP 1,000.00
1-May Rendered service to customer   PHP 15,000.00
  Rendered service to customer   PHP 8,800.00
  Rendered service to customer   PHP 18,150.00
7-May Rendered service to customer   PHP 42,500.00
8-May Rendered service to customer   PHP 400,000.00
9-May Rendered service to customer   PHP 84,000.00
10-Ma
y Rendered service to customer   PHP 18,500.00
11-Ma
y Rendered service to customer   PHP 400,000.00
21-Ma
y Rendered service to customer   PHP 17,300.00
  Rendered service to customer   PHP 5,500.00
25-Ma
y Rendered service to customer   PHP 30,000.00
  Rendered service to customer   PHP 10,800.00
1-Jun Rendered service to customer   PHP 10,000.00
  Rendered service to customer   PHP 1,100.00
5-Jun Rendered service to customer   PHP 11,000.00
  Rendered service to customer   PHP 12,600.00
  Rendered service to customer   PHP 3,300.00
13-Ju
n Rendered service to customer   PHP 25,000.00
  Rendered service to customer   PHP 3,000.00
  Rendered service to customer   PHP 7,700.00
20-Ju
n Rendered service to customer   PHP 20,000.00
22-Ju
n Rendered service to customer   PHP 10,500.00
  Rendered service to customer   PHP 1,650.00
  Rendered service to customer   PHP 30,000.00
2-Jul Rendered service to customer   PHP 12,000.00
5-Jul Rendered service to customer   PHP 1,500.00
  Rendered service to customer   PHP 13,800.00
  Rendered service to customer   PHP 3,300.00
13-Jul Rendered service to customer   PHP 25,000.00
  Rendered service to customer   PHP 4,000.00
18-Jul Rendered service to customer   PHP 15,000.00
  Rendered service to customer   PHP 13,800.00
 23-Jul Rendered service to customer   PHP 15,000.00
  Rendered service to customer   PHP 4,950.00
27-Jul Rendered service to customer   PHP 20,000.00
  Rendered service to customer   PHP 30,000.00
1-Aug Rendered service to customer   PHP 20,000.00
  Rendered service to customer   PHP 5,000.00
6-Aug Rendered service to customer   PHP 2,200.00
  Rendered service to customer   PHP 19,000.00
15-Au
g Rendered service to customer   PHP 25,000.00
  Rendered service to customer   PHP 3,300.00
20-Au
g Rendered service to customer   PHP 17,400.00
  Rendered service to customer   PHP 11,000.00
24-Au
g Rendered service to customer   PHP 30,000.00
  Rendered service to customer   PHP 20,000.00
1-Sep Rendered service to customer   PHP 12,900.00
7-Sep Rendered service to customer   PHP 18,000.00
  Rendered service to customer   PHP 550.00
13-Se
p Rendered service to customer   PHP 48,000.00
  Rendered service to customer   PHP 18,150.00
  Rendered service to customer   PHP 9,900.00
18-Se
p Rendered service to customer   PHP 148,500.00
24-Se
p Rendered service to customer   PHP 16,900.00
  Rendered service to customer   PHP 19,250.00
28-Se
p Rendered service to customer   PHP 20,000.00
  Rendered service to customer   PHP 30,000.00
      PHP 2,775,700.00
In this analysis we can clearly see how much percentage does each expenses have
within our revenue and we can see how we perform and manage our expenses to gain
profit. Our Income Statement showed a good performance with 66.06% profit out of the
₱2,775,700.00 revenue.
Our equity showed 68.61% increase in our owners’ equity during the year.

The balance sheet vertical analysis shows the relative sizes of each account in the
financial statement. This is the Initial year of the business and we can use this analysis
to compare our performance for the next year of operations.
The data’s given above can be used for comparison of our performances for the
following year of operations. We can track here which activity has the highest
percentage of the cash’s inflow or outflow.
 FINANCIAL RATIOS

LIQUIDITY RATIOS
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 = 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠

2,515,650.60
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 = 100,000

𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 = 25. 16

➔ DM Dance and Fitness Hub have 25.16 current ratio which means in every peso
of their liability has 25.16 pesos of their assets. Therefore the company will not
experience financial difficulties in meeting their short term debts.
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠−𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑖𝑒𝑠
𝑄𝑢𝑖𝑐𝑘 𝑅𝑎𝑡𝑖𝑜 = 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠

2,515,650.60−476,500
𝑄𝑢𝑖𝑐𝑘 𝑅𝑎𝑡𝑖𝑜 = 100,000

𝑄𝑢𝑖𝑐𝑘 𝑅𝑎𝑡𝑖𝑜 = 20. 39

➔ Same with the current ratio ,the result of the quick ratio is good . Hence , the
company will not encounter financial difficulties in terms of meeting their short
term debts.

SOLVENCY RATIOS
𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 𝑅𝑎𝑡𝑖𝑜 = '
𝑇𝑜𝑡𝑎𝑙 𝑂𝑤𝑛𝑒𝑟𝑠 𝐸𝑞𝑢𝑖𝑡𝑦

100,000
𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 𝑅𝑎𝑡𝑖𝑜 = 3,062,450.60

𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 𝑅𝑎𝑡𝑖𝑜 = 0. 03

➔ The company has low debt to equity ratio which means that the
company is not taking advantage of the increased profits the financial
leverage may bring.
 𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
𝐷𝑒𝑏𝑡 𝑡𝑜 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 𝑅𝑎𝑡𝑖𝑜 = 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠

100,000
𝐷𝑒𝑏𝑡 𝑡𝑜 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 𝑅𝑎𝑡𝑖𝑜 = 3,162,450.60

𝐷𝑒𝑏𝑡 𝑡𝑜 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 𝑅𝑎𝑡𝑖𝑜 = 0. 03

➔ The company has less leverage used but it has stronger equity
positions.

PROFITABILITY RATIOS
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡 𝑅𝑎𝑡𝑖𝑜 = 𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠

1,555,950.60
𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡 𝑅𝑎𝑡𝑖𝑜 = 2,775,700

𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡 𝑅𝑎𝑡𝑖𝑜 = 0. 56

➔ The company have a high net profit ratio which means that it
exercises good cost control to their services offered. We can say that
the business is profitable and we can use this ratio to compare our
company to our competitors in the market.