Bart M.

Manuel, Architect
General Journal
For the Period From Feb 1, 2016 to Feb 29, 2016

Date Account ID Reference Trans Description Debit Amt Credit Amt

2/1/16 191 Check # 157201 Payment for Meralco 1,500.00
2/1/16 116 Check # 157201 Payment for Meralco 1,500.00
2/1/16 585 OR Additional Investment 720.00
2/1/16 311 OR Additional Investment 720.00
2/1/16 134 OR Additional Investment 210.75
2/1/16 311 OR Additional Investment 210.75
2/1/16 116 OR # 0001 Additional Investment 80,000.00
2/1/16 311 OR # 0001 Additional Investment 80,000.00
2/1/16 513 OR 3 Additional Investment 3,200.00
2/1/16 311 OR 3 Additional Investment 3,200.00
2/1/16 141 Voucher 1 Original Investment 35,800.00
2/1/16 151 Voucher 1 Original Investment 75,000.00
2/1/16 181 Voucher 1 Original Investment 10,000.00
2/1/16 134 Voucher 1 Original Investment 5,200.00
2/1/16 191 Voucher 1 Original Investment 2,500.00
2/1/16 311 Voucher 1 Original Investment 128,500.00
2/2/16 592 Check # 157202 Paid Business permits 4,015.00
2/2/16 116 Check # 157202 Paid Business permits 4,015.00
2/2/16 132 Check # 157203 Rent for two months 20,000.00
2/2/16 116 Check # 157203 Rent for two months 20,000.00
2/3/16 111 OR # 0002 Additional Investment 10,000.00
2/3/16 311 OR # 0002 Additional Investment 10,000.00
2/3/16 117 Voucher Rendered Services, term: Credit 15,700.00
2/3/16 411 Voucher Rendered Services, term: Credit 15,700.00
2/5/16 116 OR # 0003 Partial payment of Grospe 10,000.00
2/5/16 411 OR # 0003 Partial payment of Grospe 10,000.00
2/6/16 134 Voucher Purchase supplies, term: n/20 5,250.00
2/6/16 211 Voucher Purchase supplies, term: n/20 5,250.00
2/7/16 161 Voucher Additional Investment 210,000.00
2/7/16 311 Voucher Additional Investment 210,000.00
2/8/16 531 Voucher Paid gasoline consumption 650.20
2/8/16 111 Voucher Paid gasoline consumption 650.20
2/9/16 133 Check no: 157204 Aquired insurance 7,500.00
2/9/16 116 Check no: 157204 Aquired insurance 7,500.00
2/10/16 529 CN# 157205 Payment for automobile repairs 2,000.00
2/10/16 116 CN# 157205 Payment for automobile repairs 2,000.00
2/10/16 116 OR# 0004 Fees due from Grospe 15,000.00
2/10/16 411 OR# 0004 Fees due from Grospe 15,000.00

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 Bart M. Manuel, Architect
General Journal
For the Period From Feb 1, 2016 to Feb 29, 2016

2/12/16 171 CN# 157206 Payment for improving the lease 15,000.00
2/12/16 116 CN# 157206 Payment for improving the lease 15,000.00
2/13/16 532 OR Paid the snacks served 510.50
2/13/16 111 OR Paid the snacks served 510.50
2/14/16 134 Ordered supplies on cash basis 2,820.00
2/14/16 211 Ordered supplies on cash basis 2,820.00
2/15/16 511 Salary of the part time clerk 3,500.00
2/15/16 111 Salary of the part time clerk 3,500.00
2/15/16 531 Payment for gasoline consumption 540.60
2/15/16 111 Payment for gasoline consumption 540.60
2/16/16 532 Paid snacks served 625.50
2/16/16 111 Paid snacks served 625.50
2/16/16 321 CN# 157207 Withdrawals for personal use 8,000.00
2/16/16 116 CN# 157207 Withdrawals for personal use 8,000.00
2/17/16 134 Additional Supplies purchased 4,210.00
2/17/16 211 Additional Supplies purchased 4,210.00
2/17/16 117 Billed Flores for services rendered 25,000.00
2/17/16 411 Billed Flores for services rendered 25,000.00
2/17/16 527 CN# 157208 Paid meralco for electrical 1,150.75
2/17/16 116 CN# 157208 Paid meralco for electrical 1,150.75
2/19/16 151 Purchased euipments,term:n/20 9,500.00
2/19/16 211 Purchased euipments,term:n/20 9,500.00
2/20/16 134 Paid various office supplies 778.50
2/20/16 111 Paid various office supplies 778.50
2/20/16 321 Check # 157209 Withdrawal for personal use 3,000.00
2/20/16 116 Check # 157209 Withdrawal for personal use 3,000.00
2/21/16 531 Payment for gasoline consumtion 850.00
2/21/16 111 Payment for gasoline consumtion 850.00
2/21/16 513 Paid a lawyer for legal expenses 4,500.00
2/21/16 116 Paid a lawyer for legal expenses 4,500.00
2/21/16 121 acquired stocks of Petron 22,000.00
2/21/16 116 acquired stocks of Petron 22,000.00
2/22/16 532 Paid the snacks served 685.50
2/22/16 111 paid the snacks served 685.50
2/23/16 116 collected fees fron various clients 10,000.00
2/23/16 117 collected fees fron various clients 10,000.00
2/24/16 116 Check received from Enterprise Bank for service render 25,000.00
2/24/16 411 Check received from Enterprise Bank for service rendered 25,000.00
2/26/16 211 Settled the purchase in full 5,250.00

09/15/2016 at 09:48:49 Page: 2

 Bart M. Manuel, Architect
General Journal
For the Period From Feb 1, 2016 to Feb 29, 2016

2/26/16 116 Settled the purchase in full 5,250.00

2/26/16 512 Paid an engineer for consultancy services 5,000.00
2/26/16 116 Paid an engineer for consultancy services 5,000.00
2/27/16 111 Collected fees for services rendered 5,000.00
2/27/16 117 Collected fees for services rendered 5,000.00
2/27/16 527 Paid PLDT for utility bill 725.30
2/27/16 116 Paid PLDT for utility bill 725.30
2/27/16 532 Paid snacks served 250.50
2/27/16 111 Paid snacks served 250.50
2/27/16 531 Payment for gasoline consumption 650.00
2/27/16 111 Payment for gasoline consumption 650.00
2/27/16 211 Paid Pro Data in full 9,500.00
2/27/16 116 Paid Pro Data in full 9,500.00
2/27/16 321 Withdrawals for personal use 12,000.00
2/27/16 116 Withdrawals for personal use 12,000.00
2/27/16 116 Sold Petron shares 23,500.00
2/27/16 121 Sold Petron shares 22,000.00
2/27/16 492 Sold Petron shares 1,500.00
2/28/16 511 Salary of part time clerk 4,500.00
2/28/16 116 Salary of part time clerk 4,500.00
2/28/16 511 Salary of draftsmen 20,000.00
2/28/16 116 Salary of draftsmen 20,000.00
2/28/16 591 Paid misc. expenses on cash 377.75
2/28/16 111 Paid misc. expenses on cash 377.75
2/28/16 141 Purchased furniture, term: on account 18,800.00
2/28/16 211 Purchased furniture, term: on account 18,800.00
2/28/16 151 Bought an equipment 12,000.00
2/28/16 116 Bought an equipment 12,000.00
2/28/16 116 Advance payment from Armando 10,000.00
2/28/16 221 Advance payment from Armando 10,000.00
2/28/16 541 Depreciation for 5 years 596.67
2/28/16 141A Depreciation for 5 years 596.67
2/28/16 551 Depreciation for 4 years 1,562.50
2/28/16 151A Depreciation for 4 years 1,562.50
2/28/16 561 Depreciation for 6 years 2,916.67
2/28/16 161A Depreciation for 6 years 2,916.67
2/28/16 571 Depreciation for 5 years 250.00
2/28/16 171A Depreciation for 5 years 250.00
2/28/16 521 Depreciation for 2 years 416.67

09/15/2016 at 09:48:49 Page: 3

 Bart M. Manuel, Architect
General Journal
For the Period From Feb 1, 2016 to Feb 29, 2016

2/28/16 181 Depreciation for 2 years 416.67

2/28/16 526 Portion pertaining to next month 10,000.00
2/28/16 132 Portion pertaining to next month 10,000.00
2/28/16 528 Portion that is used 416.67
2/28/16 133 Portion that is used 416.67
2/28/16 138 Unused Office supplies 3,345.83
2/28/16 592 Unused Office supplies 3,345.83
2/28/16 520 Used portion 9,234.63
2/28/16 134 Used portion 9,234.63
2/28/16 527 Incurred expenses 1,480.00
2/28/16 231 Incurred expenses 1,480.00
2/28/16 512 consultancy services adjustment 8,000.00
2/28/16 232 consultancy services adjustment 8,000.00
2/28/16 513 For february 1,500.00
2/28/16 236 For february 1,500.00
2/28/16 529 Incurred expenses 2,000.00
2/28/16 236 Incurred expenses 2,000.00
2/28/16 117 Earned and not yet billed 18,000.00
2/28/16 411 Earned and not yet billed 18,000.00
2/28/16 535 25% doubtful collections 175.00
2/28/16 117A 25% doubtful collections 175.00

Total 839,365.49 839,365.49

09/15/2016 at 09:48:49 Page: 4

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

Account ID Account Description Date Reference Jrnl Trans Description

111 Cash on hand 2/1/16 Beginning Balance
111 Cash on hand 2/3/16 OR # 0002 GENJ Additional Investment
111 Cash on hand 2/8/16 Voucher GENJ Paid gasoline consumption
111 Cash on hand 2/13/16 OR GENJ Paid the snacks served
111 Cash on hand 2/15/16 GENJ Salary of the part time clerk
111 Cash on hand 2/15/16 GENJ Payment for gasoline consumption
111 Cash on hand 2/16/16 GENJ Paid snacks served
111 Cash on hand 2/20/16 GENJ Paid various office supplies
111 Cash on hand 2/21/16 GENJ Payment for gasoline consumtion
111 Cash on hand 2/22/16 GENJ paid the snacks served
111 Cash on hand 2/27/16 GENJ Collected fees for services ren
111 Cash on hand 2/27/16 GENJ Paid snacks served
111 Cash on hand 2/27/16 GENJ Payment for gasoline consumption
111 Cash on hand 2/28/16 GENJ Paid misc. expenses on cash
111 Cash on hand Current Period Change
2/29/16 Ending Balance
116 Cash in bank 2/1/16 Beginning Balance
116 Cash in bank 2/1/16 OR # 0001 GENJ Additional Investment
116 Cash in bank 2/1/16 Check # 157201 GENJ Payment for Meralco
116 Cash in bank 2/2/16 Check # 157202 GENJ Paid Business permits
116 Cash in bank 2/2/16 Check # 157203 GENJ Rent for two months
116 Cash in bank 2/5/16 OR # 0003 GENJ Partial payment of Grospe
116 Cash in bank 2/9/16 Check no: 157204 GENJ Aquired insurance
116 Cash in bank 2/10/16 OR# 0004 GENJ Fees due from Grospe
116 Cash in bank 2/10/16 CN# 157205 GENJ Payment for automobile repairs
116 Cash in bank 2/12/16 CN# 157206 GENJ Payment for improving the lease
116 Cash in bank 2/16/16 CN# 157207 GENJ Withdrawals for personal use
116 Cash in bank 2/17/16 CN# 157208 GENJ Paid meralco for electrical
116 Cash in bank 2/20/16 Check # 157209 GENJ Withdrawal for personal use
116 Cash in bank 2/21/16 GENJ Paid a lawyer for legal expenses
116 Cash in bank 2/21/16 GENJ acquired stocks of Petron
116 Cash in bank 2/23/16 GENJ collected fees fron various clien
116 Cash in bank 2/24/16 GENJ Check received from Enterprise
116 Cash in bank 2/26/16 GENJ Settled the purchase in full
116 Cash in bank 2/26/16 GENJ Paid an engineer for consultancy services
116 Cash in bank 2/27/16 GENJ Paid PLDT for utility bill
116 Cash in bank 2/27/16 GENJ Paid Pro Data in full
116 Cash in bank 2/27/16 GENJ Withdrawals for personal use

09/15/2016 at 09:48:49 Page: 5

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

116 Cash in bank 2/27/16 GENJ Sold Petron shares

116 Cash in bank 2/28/16 GENJ Salary of part time clerk
116 Cash in bank 2/28/16 GENJ Salary of draftsmen
116 Cash in bank 2/28/16 GENJ Bought an equipment
116 Cash in bank 2/28/16 GENJ Advance payment from Armand
116 Cash in bank Current Period Change
2/29/16 Ending Balance
117 Professional fees receivable 2/1/16 Beginning Balance
117 Professional fees receivable 2/3/16 Voucher GENJ Rendered Services, term: Credi
117 Professional fees receivable 2/17/16 GENJ Billed Flores for services rende
117 Professional fees receivable 2/23/16 GENJ collected fees fron various clients
117 Professional fees receivable 2/27/16 GENJ Collected fees for services rendered
117 Professional fees receivable 2/28/16 GENJ Earned and not yet billed
117 Professional fees receivable Current Period Change
2/29/16 Ending Balance
117A Allowance for doubtful account 2/1/16 Beginning Balance
117A Allowance for doubtful account 2/28/16 GENJ 25% doubtful collections
117A Allowance for doubtful account Current Period Change
2/29/16 Ending Balance
121 Investment in trading sec 2/1/16 Beginning Balance
121 Investment in trading sec 2/21/16 GENJ acquired stocks of Petron
121 Investment in trading sec 2/27/16 GENJ Sold Petron shares
121 Investment in trading sec Current Period Change
2/29/16 Ending Balance
132 Prepaid rent 2/1/16 Beginning Balance
132 Prepaid rent 2/2/16 Check # 157203 GENJ Rent for two months
132 Prepaid rent 2/28/16 GENJ Portion pertaining to next month
132 Prepaid rent Current Period Change
2/29/16 Ending Balance
133 Prepaid insurance 2/1/16 Beginning Balance
133 Prepaid insurance 2/9/16 Check no: 157204 GENJ Aquired insurance
133 Prepaid insurance 2/28/16 GENJ Portion that is used
133 Prepaid insurance Current Period Change
2/29/16 Ending Balance
134 Unused supplies 2/1/16 Beginning Balance
134 Unused supplies 2/1/16 Voucher 1 GENJ Original Investment
134 Unused supplies 2/1/16 OR GENJ Additional Investment
134 Unused supplies 2/6/16 Voucher GENJ Purchase supplies, term: n/20
134 Unused supplies 2/14/16 GENJ Ordered supplies on cash basis

09/15/2016 at 09:48:49 Page: 6

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

134 Unused supplies 2/17/16 GENJ Additional Supplies purchased

134 Unused supplies 2/20/16 GENJ Paid various office supplies
134 Unused supplies 2/28/16 GENJ Used portion
134 Unused supplies Current Period Change
2/29/16 Ending Balance
138 Other prepaid expenses 2/1/16 Beginning Balance
138 Other prepaid expenses 2/28/16 GENJ Unused Office supplies
138 Other prepaid expenses Current Period Change
2/29/16 Ending Balance
141 Furniture and fixtures 2/1/16 Beginning Balance
141 Furniture and fixtures 2/1/16 Voucher 1 GENJ Original Investment
141 Furniture and fixtures 2/28/16 GENJ Purchased furniture, term: on
141 Furniture and fixtures Current Period Change
2/29/16 Ending Balance
141A Accum depn - F/F 2/1/16 Beginning Balance
141A Accum depn - F/F 2/28/16 GENJ Depreciation for 5 years
141A Accum depn - F/F Current Period Change
2/29/16 Ending Balance
151 Office Equipment 2/1/16 Beginning Balance
151 Office Equipment 2/1/16 Voucher 1 GENJ Original Investment
151 Office Equipment 2/19/16 GENJ Purchased euipments,term:n/2
151 Office Equipment 2/28/16 GENJ Bought an equipment
151 Office Equipment Current Period Change
2/29/16 Ending Balance
151A Accum depn - O/E 2/1/16 Beginning Balance
151A Accum depn - O/E 2/28/16 GENJ Depreciation for 4 years
151A Accum depn - O/E Current Period Change
2/29/16 Ending Balance
161 Automobile 2/1/16 Beginning Balance
161 Automobile 2/7/16 Voucher GENJ Additional Investment
161 Automobile Current Period Change
2/29/16 Ending Balance
161A Accum depn - Auto 2/1/16 Beginning Balance
161A Accum depn - Auto 2/28/16 GENJ Depreciation for 6 years
161A Accum depn - Auto Current Period Change
2/29/16 Ending Balance
171 Leasehold Improvement 2/1/16 Beginning Balance
171 Leasehold Improvement 2/12/16 CN# 157206 GENJ Payment for improving the leas
171 Leasehold Improvement Current Period Change

09/15/2016 at 09:48:49 Page: 7

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

2/29/16 Ending Balance

171A Accum depn - L/I 2/1/16 Beginning Balance
171A Accum depn - L/I 2/28/16 GENJ Depreciation for 5 years
171A Accum depn - L/I Current Period Change
2/29/16 Ending Balance
181 Tools 2/1/16 Beginning Balance
181 Tools 2/1/16 Voucher 1 GENJ Original Investment
181 Tools 2/28/16 GENJ Depreciation for 2 years
181 Tools Current Period Change
2/29/16 Ending Balance
191 Deposit with utility companies 2/1/16 Beginning Balance
191 Deposit with utility companies 2/1/16 Voucher 1 GENJ Original Investment
191 Deposit with utility companies 2/1/16 Check # 157201 GENJ Payment for Meralco
191 Deposit with utility companies Current Period Change
2/29/16 Ending Balance
211 Account payable 2/1/16 Beginning Balance
211 Account payable 2/6/16 Voucher GENJ Purchase supplies, term: n/20
211 Account payable 2/14/16 GENJ Ordered supplies on cash basis
211 Account payable 2/17/16 GENJ Additional Supplies purchased
211 Account payable 2/19/16 GENJ Purchased euipments,term:n/20
211 Account payable 2/26/16 GENJ Settled the purchase in full
211 Account payable 2/27/16 GENJ Paid Pro Data in full
211 Account payable 2/28/16 GENJ Purchased furniture, term: on account
211 Account payable Current Period Change
2/29/16 Ending Balance
221 Unearned Professional fees 2/1/16 Beginning Balance
221 Unearned Professional fees 2/28/16 GENJ Advance payment from Armando
221 Unearned Professional fees Current Period Change
2/29/16 Ending Balance
231 Accrued utility expenses 2/1/16 Beginning Balance
231 Accrued utility expenses 2/28/16 GENJ Incurred expenses
231 Accrued utility expenses Current Period Change
2/29/16 Ending Balance
232 Accrued consultancy expenses 2/1/16 Beginning Balance
232 Accrued consultancy expenses 2/28/16 GENJ consultancy services adjustment
232 Accrued consultancy expenses Current Period Change
2/29/16 Ending Balance
236 Other accrued expenses 2/1/16 Beginning Balance
236 Other accrued expenses 2/28/16 GENJ For february

09/15/2016 at 09:48:49 Page: 8

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

236 Other accrued expenses 2/28/16 GENJ Incurred expenses

236 Other accrued expenses Current Period Change
2/29/16 Ending Balance
311 Bart M. Manuel, Capital 2/1/16 Beginning Balance
311 Bart M. Manuel, Capital 2/1/16 Voucher 1 GENJ Original Investment
311 Bart M. Manuel, Capital 2/1/16 OR # 0001 GENJ Additional Investment
311 Bart M. Manuel, Capital 2/1/16 OR GENJ Additional Investment
311 Bart M. Manuel, Capital 2/1/16 OR GENJ Additional Investment
311 Bart M. Manuel, Capital 2/1/16 OR 3 GENJ Additional Investment
311 Bart M. Manuel, Capital 2/3/16 OR # 0002 GENJ Additional Investment
311 Bart M. Manuel, Capital 2/7/16 Voucher GENJ Additional Investment
311 Bart M. Manuel, Capital Current Period Change
2/29/16 Ending Balance
321 Bart M. Manuel, Drawing 2/1/16 Beginning Balance
321 Bart M. Manuel, Drawing 2/16/16 CN# 157207 GENJ Withdrawals for personal use
321 Bart M. Manuel, Drawing 2/20/16 Check # 157209 GENJ Withdrawal for personal use
321 Bart M. Manuel, Drawing 2/27/16 GENJ Withdrawals for personal use
321 Bart M. Manuel, Drawing Current Period Change
2/29/16 Ending Balance
411 Professional fees 2/1/16 Beginning Balance
411 Professional fees 2/3/16 Voucher GENJ Rendered Services, term: Credit
411 Professional fees 2/5/16 OR # 0003 GENJ Partial payment of Grospe
411 Professional fees 2/10/16 OR# 0004 GENJ Fees due from Grospe
411 Professional fees 2/17/16 GENJ Billed Flores for services rendered
411 Professional fees 2/24/16 GENJ Check received from Enterprise Bank for service rendere
411 Professional fees 2/28/16 GENJ Earned and not yet billed
411 Professional fees Current Period Change
2/29/16 Ending Balance
492 Gain on sale of investment 2/1/16 Beginning Balance
492 Gain on sale of investment 2/27/16 GENJ Sold Petron shares
492 Gain on sale of investment Current Period Change
2/29/16 Ending Balance
511 Salaries and wages 2/1/16 Beginning Balance
511 Salaries and wages 2/15/16 GENJ Salary of the part time clerk
511 Salaries and wages 2/28/16 GENJ Salary of part time clerk
511 Salaries and wages 2/28/16 GENJ Salary of draftsmen
511 Salaries and wages Current Period Change
2/29/16 Ending Balance
512 Consultancy expenses 2/1/16 Beginning Balance

09/15/2016 at 09:48:49 Page: 9

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

512 Consultancy expenses 2/26/16 GENJ Paid an engineer for consultanc

512 Consultancy expenses 2/28/16 GENJ consultancy services adjustmen
512 Consultancy expenses Current Period Change
2/29/16 Ending Balance
513 Accounting and legal expenses 2/1/16 Beginning Balance
513 Accounting and legal expenses 2/1/16 OR 3 GENJ Additional Investment
513 Accounting and legal expenses 2/21/16 GENJ Paid a lawyer for legal expense
513 Accounting and legal expenses 2/28/16 GENJ For february
513 Accounting and legal expenses Current Period Change
2/29/16 Ending Balance
520 Supplies expenses 2/1/16 Beginning Balance
520 Supplies expenses 2/28/16 GENJ Used portion
520 Supplies expenses Current Period Change
2/29/16 Ending Balance
521 Tools expenses 2/1/16 Beginning Balance
521 Tools expenses 2/28/16 GENJ Depreciation for 2 years
521 Tools expenses Current Period Change
2/29/16 Ending Balance
526 Rent Expense 2/1/16 Beginning Balance
526 Rent Expense 2/28/16 GENJ Portion pertaining to next mont
526 Rent Expense Current Period Change
2/29/16 Ending Balance
527 Utility Expense 2/1/16 Beginning Balance
527 Utility Expense 2/17/16 CN# 157208 GENJ Paid meralco for electrical
527 Utility Expense 2/27/16 GENJ Paid PLDT for utility bill
527 Utility Expense 2/28/16 GENJ Incurred expenses
527 Utility Expense Current Period Change
2/29/16 Ending Balance
528 Insurance 2/1/16 Beginning Balance
528 Insurance 2/28/16 GENJ Portion that is used
528 Insurance Current Period Change
2/29/16 Ending Balance
529 Repairs and maintenance 2/1/16 Beginning Balance
529 Repairs and maintenance 2/10/16 CN# 157205 GENJ Payment for automobile repairs
529 Repairs and maintenance 2/28/16 GENJ Incurred expenses
529 Repairs and maintenance Current Period Change
2/29/16 Ending Balance
531 Travel and transportation 2/1/16 Beginning Balance
531 Travel and transportation 2/8/16 Voucher GENJ Paid gasoline consumption

09/15/2016 at 09:48:49 Page: 10

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

531 Travel and transportation 2/15/16 GENJ Payment for gasoline consumpt
531 Travel and transportation 2/21/16 GENJ Payment for gasoline consumti
531 Travel and transportation 2/27/16 GENJ Payment for gasoline consumpt
531 Travel and transportation Current Period Change
2/29/16 Ending Balance
532 Representation and ent expense 2/1/16 Beginning Balance
532 Representation and ent expense 2/13/16 OR GENJ Paid the snacks served
532 Representation and ent expense 2/16/16 GENJ Paid snacks served
532 Representation and ent expense 2/22/16 GENJ Paid the snacks served
532 Representation and ent expense 2/27/16 GENJ Paid snacks served
532 Representation and ent expense Current Period Change
2/29/16 Ending Balance
535 Doubtful accounts 2/1/16 Beginning Balance
535 Doubtful accounts 2/28/16 GENJ 25% doubtful collections
535 Doubtful accounts Current Period Change
2/29/16 Ending Balance
541 Depreciation - F/F 2/1/16 Beginning Balance
541 Depreciation - F/F 2/28/16 GENJ Depreciation for 5 years
541 Depreciation - F/F Current Period Change
2/29/16 Ending Balance
551 Depreciation - O/E 2/1/16 Beginning Balance
551 Depreciation - O/E 2/28/16 GENJ Depreciation for 4 years
551 Depreciation - O/E Current Period Change
2/29/16 Ending Balance
561 Depreciation - Auto 2/1/16 Beginning Balance
561 Depreciation - Auto 2/28/16 GENJ Depreciation for 6 years
561 Depreciation - Auto Current Period Change
2/29/16 Ending Balance
571 Depreciation - L/I 2/1/16 Beginning Balance
571 Depreciation - L/I 2/28/16 GENJ Depreciation for 5 years
571 Depreciation - L/I Current Period Change
2/29/16 Ending Balance
585 Bank service charges 2/1/16 Beginning Balance
585 Bank service charges 2/1/16 OR GENJ Additional Investment
585 Bank service charges Current Period Change
2/29/16 Ending Balance
591 Miscellaneous expenses 2/1/16 Beginning Balance
591 Miscellaneous expenses 2/28/16 GENJ Paid misc. expenses on cash
591 Miscellaneous expenses Current Period Change

09/15/2016 at 09:48:49 Page: 11

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

2/29/16 Ending Balance

592 Permits and Licenses 2/1/16 Beginning Balance
592 Permits and Licenses 2/2/16 Check # 157202 GENJ Paid Business permits
592 Permits and Licenses 2/28/16 GENJ Unused Office supplies
592 Permits and Licenses Current Period Change
2/29/16 Ending Balance

09/15/2016 at 09:48:49 Page: 12

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

Debit Amt Credit Amt Balance

10,000.00
650.20
510.50
3,500.00
ine consumption 540.60
625.50
778.50
ine consumtion 850.00
685.50
5,000.00
250.50
ine consumption 650.00
377.75
15,000.00 9,419.05 5,580.95
5,580.95

80,000.00
1,500.00
4,015.00
20,000.00
10,000.00
7,500.00
15,000.00
mobile repairs 2,000.00
oving the lease 15,000.00
8,000.00
1,150.75
3,000.00
egal expenses 4,500.00
22,000.00
10,000.00
25,000.00
5,250.00
for consultancy services 5,000.00
725.30
9,500.00
12,000.00

09/15/2016 at 09:48:49 Page: 13

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

23,500.00
4,500.00
20,000.00
12,000.00
10,000.00
173,500.00 157,641.05 15,858.95
15,858.95

15,700.00
25,000.00
n various clients 10,000.00
services rendered 5,000.00
18,000.00
58,700.00 15,000.00 43,700.00
43,700.00

175.00
175.00 -175.00
-175.00

22,000.00
22,000.00
22,000.00 22,000.00

20,000.00
to next month 10,000.00
20,000.00 10,000.00 10,000.00
10,000.00

7,500.00
416.67
7,500.00 416.67 7,083.33
7,083.33

5,200.00
210.75
5,250.00
2,820.00

09/15/2016 at 09:48:49 Page: 14

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

4,210.00
778.50
9,234.63
18,469.25 9,234.63 9,234.62
9,234.62

3,345.83
3,345.83 3,345.83
3,345.83

35,800.00
18,800.00
54,600.00 54,600.00
54,600.00

596.67
596.67 -596.67
-596.67

75,000.00
9,500.00
12,000.00
96,500.00 96,500.00
96,500.00

1,562.50
1,562.50 -1,562.50
-1,562.50

210,000.00
210,000.00 210,000.00
210,000.00

2,916.67
2,916.67 -2,916.67
-2,916.67

15,000.00
15,000.00 15,000.00

09/15/2016 at 09:48:49 Page: 15

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

15,000.00

250.00
250.00 -250.00
-250.00

10,000.00
416.67
10,000.00 416.67 9,583.33
9,583.33

2,500.00
1,500.00
4,000.00 4,000.00
4,000.00

5,250.00
on cash basis 2,820.00
4,210.00
ents,term:n/20 9,500.00
5,250.00
9,500.00
re, term: on account 18,800.00
14,750.00 40,580.00 -25,830.00
-25,830.00

from Armando 10,000.00

10,000.00 -10,000.00
-10,000.00

1,480.00
1,480.00 -1,480.00
-1,480.00

ces adjustment 8,000.00

8,000.00 -8,000.00
-8,000.00

1,500.00

09/15/2016 at 09:48:49 Page: 16

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

2,000.00
3,500.00 -3,500.00
-3,500.00

128,500.00
80,000.00
720.00
210.75
3,200.00
10,000.00
210,000.00
432,630.75 -432,630.75
-432,630.75

8,000.00
3,000.00
12,000.00
23,000.00 23,000.00
23,000.00

s, term: Credit 15,700.00

10,000.00
15,000.00
ervices rendered 25,000.00
om Enterprise Bank for service rendere 25,000.00
18,000.00
108,700.00 -108,700.00
-108,700.00

1,500.00
1,500.00 -1,500.00
-1,500.00

3,500.00
4,500.00
20,000.00
28,000.00 28,000.00
28,000.00

09/15/2016 at 09:48:50 Page: 17

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

5,000.00
8,000.00
13,000.00 13,000.00
13,000.00

3,200.00
4,500.00
1,500.00
9,200.00 9,200.00
9,200.00

9,234.63
9,234.63 9,234.63
9,234.63

416.67
416.67 416.67
416.67

10,000.00
10,000.00 10,000.00
10,000.00

1,150.75
725.30
1,480.00
3,356.05 3,356.05
3,356.05

416.67
416.67 416.67
416.67

2,000.00
2,000.00
4,000.00 4,000.00
4,000.00

650.20

09/15/2016 at 09:48:50 Page: 18

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

540.60
850.00
650.00
2,690.80 2,690.80
2,690.80

510.50
625.50
685.50
250.50
2,072.00 2,072.00
2,072.00

175.00
175.00 175.00
175.00

596.67
596.67 596.67
596.67

1,562.50
1,562.50 1,562.50
1,562.50

2,916.67
2,916.67 2,916.67
2,916.67

250.00
250.00 250.00
250.00

720.00
720.00 720.00
720.00

377.75
377.75 377.75

09/15/2016 at 09:48:50 Page: 19

 Bart M. Manuel, Architect
General Ledger
For the Period From Feb 1, 2016 to Feb 29, 2016

377.75

4,015.00
3,345.83
4,015.00 3,345.83 669.17
669.17

09/15/2016 at 09:48:50 Page: 20

 Bart M. Manuel, Architect
General Ledger Trial Balance
As of Feb 29, 2016

Account ID Account Description Debit Amt Credit Amt

111 Cash on hand 5,580.95
116 Cash in bank 15,858.95
117 Professional fees receivable 43,700.00
117A Allowance for doubtful account 175.00
132 Prepaid rent 10,000.00
133 Prepaid insurance 7,083.33
134 Unused supplies 9,234.62
138 Other prepaid expenses 3,345.83
141 Furniture and fixtures 54,600.00
141A Accum depn - F/F 596.67
151 Office Equipment 96,500.00
151A Accum depn - O/E 1,562.50
161 Automobile 210,000.00
161A Accum depn - Auto 2,916.67
171 Leasehold Improvement 15,000.00
171A Accum depn - L/I 250.00
181 Tools 9,583.33
191 Deposit with utility companies 4,000.00
211 Account payable 25,830.00
221 Unearned Professional fees 10,000.00
231 Accrued utility expenses 1,480.00
232 Accrued consultancy expenses 8,000.00
236 Other accrued expenses 3,500.00
311 Bart M. Manuel, Capital 432,630.75
321 Bart M. Manuel, Drawing 23,000.00
411 Professional fees 108,700.00
492 Gain on sale of investment 1,500.00
511 Salaries and wages 28,000.00
512 Consultancy expenses 13,000.00
513 Accounting and legal expenses 9,200.00
520 Supplies expenses 9,234.63
521 Tools expenses 416.67
526 Rent Expense 10,000.00
527 Utility Expense 3,356.05
528 Insurance 416.67
529 Repairs and maintenance 4,000.00
531 Travel and transportation 2,690.80
532 Representation and ent expense 2,072.00

09/15/2016 at 09:48:50 Page: 21

 Bart M. Manuel, Architect
General Ledger Trial Balance
As of Feb 29, 2016

535 Doubtful accounts 175.00

541 Depreciation - F/F 596.67
551 Depreciation - O/E 1,562.50
561 Depreciation - Auto 2,916.67
571 Depreciation - L/I 250.00
585 Bank service charges 720.00
591 Miscellaneous expenses 377.75
592 Permits and Licenses 669.17

Total: 597,141.59 597,141.59

09/15/2016 at 09:48:50 Page: 22

 8
Bart M. Manuel, Architect
Income Statement
For the Two Months Ending February 29, 2016

Current Month Year to Date

Revenues
Professional fees 108,700.00 98.64 108,700.00 98.64
Interest income 0.00 0.00 0.00 0.00
Miscellaneous income 0.00 0.00 0.00 0.00
Gain on sale of investment 1,500.00 1.36 1,500.00 1.36

Total Revenues 110,200.00 100.00 110,200.00 100.00

Cost of Sales

Total Cost of Sales 0.00 0.00 0.00 0.00

Gross Profit 110,200.00 100.00 110,200.00 100.00

Expenses
Salaries and wages 28,000.00 25.41 28,000.00 25.41
Consultancy expenses 13,000.00 11.80 13,000.00 11.80
Accounting and legal expenses 9,200.00 8.35 9,200.00 8.35
Taxes 0.00 0.00 0.00 0.00
Supplies expenses 9,234.63 8.38 9,234.63 8.38
Tools expenses 416.67 0.38 416.67 0.38
Rent Expense 10,000.00 9.07 10,000.00 9.07
Utility Expense 3,356.05 3.05 3,356.05 3.05
Insurance 416.67 0.38 416.67 0.38
Repairs and maintenance 4,000.00 3.63 4,000.00 3.63
Travel and transportation 2,690.80 2.44 2,690.80 2.44
Representation and ent expense 2,072.00 1.88 2,072.00 1.88
Doubtful accounts 175.00 0.16 175.00 0.16
Depreciation - F/F 596.67 0.54 596.67 0.54
Depreciation - O/E 1,562.50 1.42 1,562.50 1.42
Depreciation - Auto 2,916.67 2.65 2,916.67 2.65
Depreciation - L/I 250.00 0.23 250.00 0.23

09/15/2016 at 09:48:50 Page: 23

 8
Bart M. Manuel, Architect
Income Statement
For the Two Months Ending February 29, 2016

Interest expense 0.00 0.00 0.00 0.00

Bank service charges 720.00 0.65 720.00 0.65
Miscellaneous expenses 377.75 0.34 377.75 0.34
Permits and Licenses 669.17 0.61 669.17 0.61

Total Expenses 89,654.58 81.36 89,654.58 81.36

Net Income 20,545.42 18.64 20,545.42 18.64

09/15/2016 at 09:48:50 Page: 24

 8
Bart M. Manuel, Architect
Statement of Retained Earnings
For the Two Months Ending February 29, 2016

Beginning Retained Earnings 0.00

Adjustments To Date 432,630.75
Net Income 20,545.42

Subtotal 453,176.17

Bart M. Manuel, Drawing (23,000.00)

Income Summary 0.00

Ending Retained Earnings 430,176.17

09/15/2016 at 09:48:50 Page: 25

 Bart M. Manuel, Architect
Balance Sheet
February 29, 2016

ASSETS

Current Assets
Cash on hand 5,580.95
Cash in bank 15,858.95
Professional fees receivable 43,700.00
Allowance for doubtful account (175.00)
Prepaid rent 10,000.00
Prepaid insurance 7,083.33
Unused supplies 9,234.62
Other prepaid expenses 3,345.83

Total Current Assets 94,628.68

Property and Equipment

Furniture and fixtures 54,600.00
Accum depn - F/F (596.67)
Office Equipment 96,500.00
Accum depn - O/E (1,562.50)
Automobile 210,000.00
Accum depn - Auto (2,916.67)
Leasehold Improvement 15,000.00
Accum depn - L/I (250.00)
Tools 9,583.33
Deposit with utility companies 4,000.00

Total Property and Equipment 384,357.49

Other Assets

Total Other Assets 0.00

Total Assets 478,986.17

09/15/2016 at 09:48:50 Page: 26

 Bart M. Manuel, Architect
Balance Sheet
February 29, 2016

LIABILITIES AND CAPITAL

Current Liabilities
Account payable 25,830.00
Unearned Professional fees 10,000.00
Accrued utility expenses 1,480.00
Accrued consultancy expenses 8,000.00
Other accrued expenses 3,500.00

Total Current Liabilities 48,810.00

Long-Term Liabilities

Total Long-Term Liabilities 0.00

Total Liabilities 48,810.00

Capital
Bart M. Manuel, Capital 432,630.75
Bart M. Manuel, Drawing (23,000.00)
Net Income 20,545.42

Total Capital 430,176.17

Total Liabilities & Capital 478,986.17

09/15/2016 at 09:48:50 Page: 27