Books of Accounts

1 General Ledger;
2 General and Special Journals;
3 Sales journal and subsidiary sales journals;
4 Purchase journal and subsidiary purchase journals;
5 Complete Cash receipts and disbursement books;
6 Trial Balanca as of December 31, 2020;
7 Monthly Trial Balance pertaining to the period under audit - hard copy and softcopy in Excel file;
8 Auditors Adjusting Entries;
9 Final Trial Balance as of December 31, 2021

Complete Accounting Records

1 Sales Invoices and Official Receipts;
2 Delivery Receipts and Acknowledgment Receipts;
3 Cash Receipt Voucher and Bank Credit Advice;
4 Sales Returns and Allowances, Sales Discounts with supporting documents;
5 Schedule of Sales/Gross Receipts showing (a) Date (b) TIN (c) Name of Customer/Client (d) Invoice No./OR No. (e ) Amount (f) Output Tax (g) Total - softcopy in Excel file;
6 Billing Invoices and/or Billing Statements for Purchases;
7 Bank Statements, Bank Advices, Check Vouchers and all Cancelled Checks;
8 Cash and CheckDisbursement Voucher;
9 Schedule of Purchases showing (a) Date (b) TIN (c ) Supplier's Name (d) Invoice No./OR No. (e ) Amount (f) Input Tax (g) Total - softcopy in Excel file;
10 Cancelled Checks and Cleared Checks as proof of payment to suppliers;
11 Annual Income Tax Return for the taxable year 2020 in support of Prior Year's Excess Credits;
12 Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307);
13 Alphabetical List oF Employees - softcopy in Excel file;
14 Quarterly and Annual Alphabetical List of Pyees subject to Expanded Withholding Tax - softcopy in Excel file;
15 Summary Alphalist of Withholding Taxes (SAWT) - softcopy in Excel file;
16 Duly Filed Inventory List (Beginning) - hardcopy and softcopy in Excel file;
17 Articles of Incorporation and By-laws and SEC Registration;
18 Copy of BIR Authority, in case of using loose-leaf sales invoices/computerized accounting system.