BOOKLET 1

SOURCE OF DOCUMENTS
 TADES Trading TADES Trading
  Iligan City   Iligan City
  Date: Nov. 3   Date: Nov. 8
  Invoice No. 5001     Invoice No. 5002
  Client: Apple Company     Client: Bears Company  
  Address: Poblacion, Marawi City     Address: Saduc, Marawi City  
       
  Particulars Amount     Particulars Amount  

Service Service
₱50,000 ₱100,000
Revenue Revenue
           
  Total   ₱50,000     Total   ₱100,000  
       
  Prepared by:     Prepared by:  

  Lito Tan       Lito Tan    

TADES Trading
  Iligan City
  Date: Nov. 20
  Invoice No. 5003  
  Client: Dreamers Inc.,  
  Address: Poblacion, Marawi City  
   
  Particulars Amount  

Service
₱70,000
Revenue
     
  Total   ₱70,000  
   
  Prepared by:  

  Lito Tan    
 TADES Trading TADES Trading
  Iligan City   Iligan City
  Date: Nov. 4   Date: Nov. 5
  Official Receipt No. 1001   Official Receipt No. 1002  
  Client: Financer Corporation     Client: Gromer Corp.  
  Address: Punggao, Marawi City     Address: Poblacion, Marawi City  

Invoice No. 0113 Invoice No.______

       
Particulars
  Amount     Particulars Amount  

Amount ₱40,000 Cash Revenue ₱20,000

           
  Total   ₱40,000     Total   ₱20,000  
Chec
  Cash k ₱ 40,000     Cash Check ₱ 20,000  
  Prepared by:     Prepared by:  

  Tee Ang       Tee Ang    

TADES Trading TADES Trading

  Iligan City   Iligan City
  Date: Nov. 10   Date: Nov. 15
  Official Receipt No. 1003     Official Receipt No. 1004  
  Client: Apple Company     Client: Quality Appliance Company  
  Address: Poblacion, Marawi City     Address: Poblacion, Marawi City  

Invoice No. 5001 Invoice No. 5741

       
  Particulars Amount     Particulars Amount  

Amount ₱50,000 Amount ₱75,000

           
  Total   ₱50,000     Total   ₱75,000  
Cas Chec ₱75,00
  Cash Check ₱50,000     h k 0  
  Prepared by:     Prepared by:  

  Tee Ang       T. Ang    

 TADES Trading
  Iligan City
  Date: Nov. 25
  Official Receipt No. 1005  
  Client: Bears Company  
  Address: Saduc, Marawi City  

Invoice No. 5002

   
  Particulars Amount  

Amount ₱100,000
     
  Total   ₱100,000  
  Cash Check ₱100,000  
  Prepared by:  

  Tee Ang    

    TADES Trading  
  Iligan City  
  Date: Nov. 3
  Check Voucher: No. 81001  
  Payee: National Bookstore, Inc.  
  Description Amount  
   
   Office Supplies ₱ 1,500  
   VAT   180  
       
  Total ₱ 1,680  

  Check No. 2410001

 
  Approved by: Recorded by: Received by:  
  Maine A. Tade T. Ang L. Ong  

    TADES Trading  
  Iligan City  
  Date: Nov. 5
   
Check Voucher: No. 81002
  Payee: Marawi Office Equipment Center  
  Description Amount  
   
   Office Equipment ₱ 15,000  
   VAT   1,800  
       
  Total ₱ 16,800  
  Check No. 2410002  
  Approved by: Recorded by: Received by:  
  Maine A. Tade K. Chiu A. Ang  
    TADES Partnership  
  Iligan City  
  Date: Nov. 5
  Check Voucher: No. 81003  
  Payee: Forbes Realty Corp.  
  Description Amount  
   
  Rent for November ₱ 10,000  
  Expanded Withholding Tax   ( 500)  
       
  Total ₱ 9,500  
  Check No. 2410003  
  Approved by: Recorded by: Received by:  
  Maine A. Tade T. Kang L. Ong  

    TADES Partnership  
  Iligan City  
  Date: Nov. 10
  Check Voucher: No. 81004  
  Payee: BIR  
  Description Amount  
   
  Withholding Tax ₱ 800  
  Expanded Withholding Tax   500  
       
  Total ₱ 1,300  
  Check No. 2410004  
  Approved by: Recorded by: Received by:  
  Maine A. Tade T. Kang L. Ong  

    TADES Partnership  
  Iligan City  
  Date: Nov. 10
  Check Voucher: No. 81005  
  Payee: SSS, Philhealth, Pag-ibig  
  Description Amount  
   
  Employees’ share ₱ 2,050  
  Employer’s share   3,500  
       
  Total ₱ 5,550  
  Check No. 2410005  
  Approved by: Recorded by: Received by:  
  Maine A. Tade T. Kang L. Ong  
    TADES Trading  
  Iligan City  
  Date: Nov. 10
   
Check Voucher: No. 81006
  Payee: Patubig Cooperative  
  Description Amount  
   
   Water consumption – October 2020 ₱ 800  
       
       
  Total ₱ 800  
  Check No. 2410006  
  Approved by: Recorded by: Received by:  
  Maine A. Tade K. Chiu A. Ang  

    TADES Trading  
  Iligan City  
  Date: Nov. 10
   
Check Voucher: No. 81007
  Payee: Light & Power Cooperative  
  Description Amount  
   
   Electricity usage – October 2020 ₱ 3,000  
       
       
  Total ₱ 3,000  
  Check No. 2410007  
  Approved by: Recorded by: Received by:  
  Maine A. Tade K. Chiu A. Ang  

    TADES Partnership  
  Iligan City  
  Date: Nov. 15
  Check Voucher: No. 81008  
  Payee: Cash  
  Description Amount  
  Payroll ₱ 24,000  
  Pag-ibig (200)  
  Philhealth   (750)  
       
  Total ₱ 23,050  
  Check No. 2410008  
  Approved by: Recorded by: Received by:  
  Maine A. Tade T. Kang L. Ong  
    TADES Trading  
  Iligan City  
  Date: Nov. 30
   
Check Voucher: No. 81009
  Payee: Cash  
  Description Amount  
  Payroll ₱ 24,000  
  SSS  (1,100)  
  Withholding Tax   ( 800)  
       
  Total ₱ 22 ,100  
  Check No. 2410009  
  Approved by: Recorded by: Received by:  
  Maine A. Tade K. Chiu A. Ang  

    TADES Trading  
  Iligan City  
  Date: Nov. 30
   
Check Voucher: No. 81010
  Payee: Maine A. Tade  
  Description Amount  
   
   Cash withdrawal by M. A. Tade ₱ 10,000  
       
       
  Total ₱ 10,000  
  Check No. 2410010  
  Approved by: Recorded by: Received by:  
  Maine A. Tade K. Chiu A. Ang  

    TADES Partnership  
  Iligan City  
  Date: Nov. 30
  Check Voucher: No. 81011  
  Payee: Arjo Y. Esa  
  Description Amount  
   
  Cash withdrawal by A. Y. Esa ₱ 10,000  
     
       
  Total ₱ 10,000  
  Check No. 2410011  
  Approved by: Recorded by: Received by:  
  Maine A. Tade T. Kang L. Ong  
     TADES Partnership  
  Iligan City  
  Date: Dec. 10
  Check Voucher: No. 81012  
  Payee: SSS, Philhealth, Pag-ibig  
  Description Amount  
   
  Employer share on SSS, PhilHealth, and Pag-IBIG  
  contributions   ₱ 3,500  
       
  Total ₱ 3,500  
  Check No. 2410012  
  Approved by: Recorded by: Received by:  
  Maine A. Tade T. Kang L. Ong  

ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB

2081-5121-91 TADES TRADING 002410001 20008
  4522

  DATE: Nov. 3
PAY TO THE  
National Bookstore______________________________________ _₱ 1,680.-
ORDER OF __  
PESOS One thousand six hundred eighty only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      

ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB

2081-5121-91 TADES TRADING 002410002 20008
  4522

  DATE: Nov. 5
PAY TO THE  
ORDER OF Marawi Office Equipment Center_________________ ₱ 16,800.-__  
PESOS Sixteen thousand eight hundred only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      
ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB
2081-5121-91 TADES TRADING 002410003 20008
  4522

  DATE: Nov. 5
PAY TO THE  
ORDER OF Forbes Realty Corporation______________________________________ _₱ 9,500.-__  
PESOS Nine thousand five hundred only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      

ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB

2081-5121-91 TADES TRADING 002410004 20008
  4522

  DATE: Nov. 10
PAY TO THE  
ORDER OF Bureau of Internal Revenue_________________ ₱ 1,300.-_  
PESOS One thousand three hundred only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      

ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB

2081-5121-91 TADES TRADING 002410005 20008
  4522

  DATE: Nov. 10
PAY TO THE  
ORDER OF SSS, PhilHealth, and Pag-IBIG________________ ₱ 5,550.-_  
PESOS Five thousand five hundred fifty only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      
ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB
2081-5121-91 TADES TRADING 002410006 20008
  4522

  DATE: Nov. 10
PAY TO THE  
ORDER OF Patubig Cooperative________________________ _₱ 800.-__  
PESOS Eight hundred only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      

ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB

2081-5121-91 TADES TRADING 002410007 20008
  4522

  DATE: Nov. 10
PAY TO THE  
ORDER OF Light and Power Cooperative_________________ ₱ 3,000.-_  
PESOS Three thousand only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      

ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB

2081-5121-91 TADES TRADING 002410008 20008
  4522

  DATE: Nov. 15
PAY TO THE  
ORDER OF CASH________________ ₱ 23,050.-_  
PESOS Twenty-three thousand fifty only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      
ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB
2081-5121-91 TADES TRADING 002410009 20008
  4522

  DATE: Nov. 30
PAY TO THE  
ORDER OF CASH________________________ _₱ 22,100.-__  
PESOS Twenty-two thousand one hundred only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      

ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB

2081-5121-91 TADES TRADING 002410010 20008
  4522

  DATE: Nov. 30
PAY TO THE  
Maine A. Tade________________ _ ₱ 10,000.-
ORDER OF _  
PESOS Ten thousand only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      

ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB

2081-5121-91 TADES TRADING 002410011 20008
  4522

  DATE: Nov. 30
PAY TO THE  
ORDER OF Arjo Y. Esa________________ ₱ 10,000.-_  
PESOS Ten thousand only  
   
BANK of the PHILIPPINE ISLAND  
Marawi Branch Maine A. Tadle
Marawi City AUTHORIZED SIGNATURE
   
ǁ * •0012354200‖ •10006‖‖ * 3785** •100081*5112ǁ*9100ǁ* 000 •••      
ACCOUNT NO.   ACCOUNT NAME   CHECK NO.   CADXB
2081-5121-91 Marawi Office Equipment Center
TADES TRADING 002410012 20008
  Marawi City
  4522
  Date: Nov. 5
    Official Receipt No. 22341  
DATE: Dec. 10
PAY TO THE   Customer: TADES Trading  
 
ORDER OF  
SSS, PhilHealth, and Pag-IBIG_______________
Address: Iligan City   ₱ 3,500.-_  
PESOS Three thousand five hundred only
Invoice No.
 
       
 
BANK of the PHILIPPINE ISLAND Particulars Amount    
Marawi Branch Office Equipment ₱ 15,000 Maine A. Tadle
VAT 1,800
Marawi City     AUTHORIZED
  SIGNATURE
    Total   ₱ 16,800    
ǁ * •0012354200‖ •10006‖‖  * 3785**
Cash•100081*5112ǁ*9100ǁ*
Check ₱16,800 000 •••        
  Prepared by:  

  Lou Sio    

National Bookstore
  Marawi City
  Date: Nov. 3
  Official Receipt No. 3271  
  Customer: TADES Trading  
  Address: Iligan City  

Invoice No. COD

   
  Particulars Amount  

Office Supplies ₱ 1,500

VAT 180
     
  Total   ₱ 1,680  
  Cash Check ₱1,680  
  Prepared by:  

  Ana Co    
 LAND Bank
  Marawi City
  Date: Nov. 10
  PAYMENT SLIP  
  Payment for: BIR  
  Company Name: TADES Traning  

Reference: 718-145-843-000
   
  Particulars Amount  

Withholding Tax on
compensation ₱ 800
Expanded Withholding Tax
on rent 500
     
  Total   ₱ 1,300  
  Cash Check ₱1,300  
  Prepared by:  

  Cora Ty    

Forbes Realty Corporation

  Marawi City
   LAND Bank
Date: Nov. 5
Marawi City
   Official Receipt No. 07199
Date: Nov. 10
 
   Customer: TADES Trading
PAYMENT SLIP  
 
   Address: Iligan City
Payment for: SSS, PhilHealth, and Pag-IBIG
 
 
  Invoice No.
Company Name: TADES Trading  
   
Reference: A-25-842-677-513
   Particulars Amount   

  Particulars
Rent - November 2020 ₱Amount
10,000  
Expanded Withholding Tax
on rent share
Employee’ (500)
₱ 2,050
  Employer’s share   3,500  
      
Total   ₱ 9,500  
  Total   ₱ 5,550  
  Cash Check ₱9,500  
   Cash Check ₱5,550  
Prepared by:  
  Prepared by:  

  Cora Tan    
  Cora Ty    
 Patubig Cooperative
  Marawi City
  Date: Nov. 10
  Official Receipt No. 80149  
  Customer: TADES Trading  
  Address: Iligan City  

Invoice No. 904575

   
  Particulars Amount  

Water consumption –
(October 2020) ₱ 800

     
  Total   ₱ 800  
Chec
  Cash k ₱800  
  Prepared by:  

  Lacia Tan    
 TADES Trading
  Iligan City
  PAYROLL SUMMARY  
  For the period November 1 to 15, 2020  
   
  Gross Deductions Net  

₱24,000 Pag-IBIG ₱ 23,050

₱ 200
Phil-Health
750
Total
₱ 950
   
  Total   ₱ 23,050  
  Cash Check ₱23,050  
  Prepared by: Approved by:  

Tee Ang Maine A. T.

     

Light and Power Cooperative

  TADES Trading
Marawi City
  Iligan City
  Date: Nov. 10
  PAYROLL SUMMARY  
  Official Receipt No. 32154  
  For the period November 16 to 30, 2020  
  Customer: TADES Trading  
   
  Address: Iligan City  
  Gross Deductions Net  
Invoice No. 055443
   
₱24,000 SSS ₱ 22,100
  Particulars ₱ 1,100 Amount  
WH Tax
Electricity usage - 800 ₱ 3,000
(October 2020) Total
₱ 1,900
       

   Total  
Total   ₱ 3,000
₱ 22,100   

   Cash
Cash Check ₱22,100
Check ₱3,000   
   Prepared
Prepared by:by: Approved by:   

Tee Ang Maine A. T.

      
Kate Sy    
 Patubig Cooperative
  Marawi City

Statement of Account
 
  No. 57123 Date: Dec. 5  
  Customer: TADES Trading  
  Address: Iligan City  
   
  Particulars Amount  

Water consumption
(Nov. 2020) ₱ 500

     
  Total   ₱ 500  
   
  Prepared by:  

  Kate Sy    

Light and Power Cooperative

Marawi City
 
  Statement of Account
  No. 42184 Date: Dec. 7  
  Customer: TADES Trading  
  Address: Iligan City  
   
  Particulars Amount  

Electricity usage
(Nov. 2020) ₱ 2,000

     
  Total   ₱ 2,000  
   
  Prepared by:  

  Kate Sy    
BOOKLET 2
ANSWER’S TEMPLATES
 GENERAL JOURNAL

Date Account Title and Description Ref Debit Credit

 GENERAL JOURNAL

Date Account Title and Description Ref Debit Credit

 REVENUE JOURNAL

Date Invoice Accounts Debited PR Service Accounts

Nos. Revenue Receivable
Cr. Dr.

Totals ______________ ______________

( ) ( )
 CASH RECEIPTS JOURNAL

Date O. R. Invoice Accounts Credited PR Accounts Service Cash

Nos. Nos. Receivable Revenue Dr.
Cr. Cr.

Totals
( ) ( ) ( )
 CASH DISBURSEMENT JOURNAL

Date Ck. Check Accounts P Sundry Salaries SSS, PH Withholding Supplies Input Expanded Cash
Voucher Nos. Debited R Dr. Expense & Pag- Payable Expense VAT Withholdin Cr.
Nos. Dr. ibig Dr. Dr. Dr. g Tax
Payable (Cr.) Dr.
Dr. (Cr.)
(Cr.)

Totals
( ) ( ) ( ) ( ) ( ) ( ) ( )
 GENERAL LEDGER GENERAL LEDGER

Account Title: CASH Account Code: 110.00 Account Title: INPUT VAT Account Code: 130.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance

GENERAL LEDGER

Account Title: OFFICE EQUIPMENT Account Code: 140.00

Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title: ACCOUNTS RECEIVABLE Account Code: 120.00 Account Title: ACCUM. DEP’N. – OFFICE EQUIPMENT Account Code: 145.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance
 GENERAL LEDGER GENERAL LEDGER

Account Title: ACCOUNTS PAYABLE Account Code: 210.00 Account Title: SSS, PHILHEALTH & PAG-IBIG CONT. PAYABLE Account Code: 240.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title: WITHHOLDING TAXES PAYABLE Account Code: 220.00 Account Title: UTILITIES PAYABLE Account Code: 250.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title: EXPANDED WITHHOLDING TAXES PAYABLE Account Code: 230.00 Account Title: ACCRUED PERCENTAGE TAX PAYABLE Account Code: 260.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance
 GENERAL LEDGER GENERAL LEDGER

Account Title: TADE, CAPITAL Account Code: 310.00 Account Title: ESA, DRAWING Account Code: 340.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title: ESA, CAPITAL Account Code: 320.00 Account Title: INCOME SUMMARY Account Code: 350.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title: TADE, DRAWING Account Code: 330.00 Account Title: SERVICE REVENUE Account Code: 410.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance
 GENERAL LEDGER GENERAL LEDGER
Account Title: SALARIES EXPENSE Account Code: 500.00 Account Title: UTILITIES EXPENSE Account Code: 530.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title: SSS, PHILHEALTH & PAG-IBIG CONTRIBUTION Account Code: 510.00 Account Title: SUPPLIES EXPENSE Account Code: 540.00
Date Particulars Ref Debit Credit Ba Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title: RENT EXPENSE Account Code: 520.00 Account Title: DEPRECIATION EXPENSE Account Code: 550.00
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance
 GENERAL LEDGER GENERAL LEDGER

Account Title: PERCENTAGE TAXE EXPENSE Account Code: 560.00 Account Title Account Code:
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title: Account Code:

Account Title: Account Code: Date Particulars Ref Debit Credit Balance
Date Particulars Ref Debit Credit Balance

GENERAL LEDGER GENERAL LEDGER

Account Title Account Code: Account Title: Account Code:

Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Bal
 SUBSIDIARY LEDGER SUBSIDIARY LEDGER

Account Title: ACCOUNTS RECEIVABLE Account of: Apple Company Account Title: ACCOUNTS RECEIVABLE Account of: Financer Corp.
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance

SUBSIDIARY LEDGER SUBSIDIARY LEDGER

Account Title: ACCOUNTS RECEIVABLE Account of: Bears Company Account Title: ACCOUNTS RECEIVABLE Quality App
pp. Center
Account of:
Date Particulars Ref Debit Credit Balance Date Particulars Ref Credit Balance
Debit

SUBSIDIARY LEDGER SUBSIDIARY LEDGER

Account Title: ACCOUNTS RECEIVABLE Account of: Dreamers Inc. Account Title: ACCOUNTS RECEIVABLE Account of:
Date Particulars Ref Debit Credit Balance Date Particulars Ref Debit Credit Balance