110 Cash 150 Store Equipment

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120 Accounts Receivable 155 Accumulated Depreciation - Store Equipment

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130 Merchandise Inventory 160 Office Equipment

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140 Input VAT 165 Accumulated Depreciation - Office Equipment

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210 Accounts Payable 250 Utilities Payable
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220 Withholding Tax Payable 260 Output VAT

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230 Expanded Withholding Tax Payable 270 Cash Dividends

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240 SSS, Philhealth and Pag Ibig Contribution Payable 310 Ordinary Share Capital P100 par
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320 Retained Earnings 430 Sale Discount
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330 Income Summary 510 Purchases

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410 Sales 520 Purchase Returns and Allowances

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420 Sales Returns and Allowances 530 Purchase Discount

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610 Salaries Expense 650 Supplies Expense
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620 SSS, Philhealth and Pag Ibig Contribution 660 Transportation Expense
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630 Rent Expense 670 Depreciation Expense - Store Equipment

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640 Utilities Expense 680 Depreciation Expense - Office Equipment

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690 Miscellaneous Expense
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