ACOSTA MEDICAL A

WO
TRIAL BALANCE
ACCOUNTS TITLE DEBIT

A-001 Petty Cash Fund ₱ 122,300.00

A-002 Bank of the Philippines Islands (BPI) ₱ 142,500.00
A-003 Accounts Receivable ₱ 411,900.00
A-003a Allowance for Bad Debts
A-004a Unused Laboratory Supplies ₱ 195,000.00
A-005 Unused Office Supplies ₱ 20,000.00
A-006 Laboratory and Medical Equipment ₱ 1,000,000.00
A-006a Accumulated Depreciation- Laboratory and Medical Equipment
A-007 Office Furniture and Equipment ₱ 200,000.00
A-007a Accumulated Depreciation- Office furniture and Equipment
A-008 Prepaid Insurance
L-001 Accounts Payable
L-002 SSS, Philhealth,HDMF Payable
L-003 Withholding Taxes Payable
C-001 Dr. Alejo Acosta, Capital
C-001a Dr. Alejo Acosta, Drawing ₱ 20,000.00
I-001 Laboratory and Medical Income
E-001 Salaries Expense ₱ 160,000.00
E-002 Professional Fees Expense ₱ 15,000.00
E-003 SSS, Philhealth,HDMF Expense ₱ 16,700.00
E-004 Laboratory and Medical Supplies Expense
E-005 Office Supplies Expense
E-006 Rent Expense
E-007 Depreciation Expense
E-008 Light,Water and Telephone Expense ₱ 13,000.00
E-009 Transportation Expense ₱ 6,000.00
E-010 Taxes and License ₱ 14,000.00
E-011 Insurance Expense ₱ 12,000.00
E-012 Bad Debts Expense
E-021 Income and Summary Expense

TOTAL ₱ 2,348,400.00
 ACOSTA MEDICAL AND DIAGNOSTIC CLINIC
WORK SHEET
TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

₱ 122,300.00
₱ 142,500.00
₱ 411,900.00
₱ 20,595.00 ₱ 20,595.00
₱ 91,250.00 ₱ 103,750.00
₱ 4,500.00 ₱ 15,500.00
₱ 1,000,000.00
₱ 7,500.00 ₱ 7,500.00
₱ 200,000.00
₱ 33,333.33 ₱ 33,333.33
₱ 11,000.00 ₱ 11,000.00
₱ 80,000.00 ₱ 80,000.00
₱ 7,000.00 ₱ 7,000.00
₱ 2,600.00 ₱ 2,600.00
₱ 1,730,000.00 ₱ 1,730,000.00
₱ 20,000.00
₱ 528,800.00 ₱ 528,800.00
₱ 160,000.00 ₱ 160,000.00
₱ 15,000.00 ₱ 15,000.00
₱ 16,700.00 ₱ 16,700.00
₱ 91,250.00 ₱ 91,250.00 ₱ 91,250.00
₱ 4,500.00 ₱ 4,500.00 ₱ 4,500.00

₱ 40,833.33 ₱ 40,833.33 ₱ 40,833.33

₱ 13,000.00 ₱ 13,000.00
₱ 6,000.00 ₱ 6,000.00
₱ 14,000.00 ₱ 14,000.00
₱ 11,000.00 ₱ 1,000.00 ₱ 1,000.00
₱ 20,595.00 ₱ 20,595.00 ₱ 20,595.00

₱ 2,348,400.00 ₱ 168,178.33 ₱ 168,178.33 ₱ 2,409,828.33 ₱ 2,409,828.33 ₱ 382,878.33

₱ 145,921.67
₱ 528,800.00
INCOME STATEMENT BALANCE SHEET
CREDIT DEBIT CREDIT

₱ 122,300.00
₱ 142,500.00
₱ 411,900.00
₱ 20,595.00
₱ 103,750.00
₱ 15,500.00
₱ 1,000,000.00
₱ 7,500.00
₱ 200,000.00
₱ 33,333.33
₱ 11,000.00
₱ 80,000.00
₱ 7,000.00
₱ 2,600.00
₱ 1,730,000.00
₱ 20,000.00
₱ 528,800.00

₱ 528,800.00 ₱ 2,026,950.00 ₱ 1,881,028.33

₱ 145,921.67
₱ 528,800.00 ₱ 2,026,950.00 ₱ 2,026,950.00
Cash Receipt Books

DATE
Jan-01 Dr. Alejo Acosta
Dr. Alejo Acosta
Dr. Alejo Acosta
5 00001
7 00002
8 00003
10 00004
13 00005 Virginia ECS
14 00006 Dr. Alejo Acosta Additional Capital
17 00007 Partial Payment
18 00008 Executive Check- up
19 00009 Partial Payment
20 00010 ABC Life Insurance Partial Payment less Withholding Tax
21 00011 Fortune Corporation Partial Payment less Withholding Tax
22 00012 Executive Check- up
26 00013 Ranilo Espino Physical Exam Package #3
28 00014 AIDC Corporation Partial Payment less Withholding Tax
 BPI

500000
600 400
8800 20000
2000 2000 2000
54000 57000
500 500
50000
1800
008 6000 200 2000
014 2000 6000
006 4000 2000
103 9000 1000 10000
107 5400 600 6000
018 5000 5000
019 3000 3000
304 5400 600 6000

657500 4400 16900 103000

CASH DISBURSEMENT BOOK

DATE CV # CHECK # PAID FROM

Jan-03 001 BPI 30001
4 002 BPI 30002
5 003 BPI 30003 Philippines Insurance Corporation
6 004 BPI 30004
12 005 BPI 30005 Trisec Interprise Inc.
13 006 BPI 30006 Far Eastern Enterprise
14 007 BPI 30007
17 008 BPI 30008 Tri- Medical Laboratory
18 009 BPI 30009 5A Philippines Inc.
19 010 BPI 30010 Bermed Press Inc.
20 011 BPI 30011
21 012 BPI 30012 MAYNILAD
24 013 BPI 30013 MERALCO
26 014 BPI 30014 PLDT
26 015 BPI 30015
27 016 BPI 30016 Dr. Hermino Reyes
28 017 BPI 30017
28 018 BPI 30018 Dr. Alejo Acosta
28 019 BPI 30019 BIR
28 020 BPI 30020 PHILHEALTH
28 021 BPI 30021 HDMF
28 022 BPI 30022 SSS
PARTICULARS INVOICE NO. ACCOUNTS PAYABLE SALARIES EXPENSE

Set up of Petty Cash Fund

Premuim Insurance for Equipment
Mayor's Permit and Garbage Fee
Partial Payment 0884 ₱ 30,000.00
Partial Payment 0288 ₱ 20,000.00
Payment for January 15 ₱ 80,000.00
Partial Payment 04818 ₱ 3,000.00
Partial Payment 3310 ₱ 40,000.00
Partial Payment 12815 ₱ 12,000.00
Transportation
Water bill for January 2012
Electric bill for January 2012
Telephone bill for January 2012
Pathologist fee less Withholding Tax: 10%
Pathologist fee less Withholding Tax: 10%
Payment for January 16-30 ₱ 80,000.00
Withdrawals
Remittance of Withholding Tax
Remittance of PHILHEALTH Premium
Remittance of HDMF Premium
Remittance of SSS Premium

₱ 105,000.00 ₱ 160,000.00
WITHHOLDING TAX PAYABLE SSS, PHILHEALTH.HDMF PAYABLE
-1500

-2000 -₱ 3,500.00

-500 ₱ 5,000.00
-1000 ₱ 10,000.00
-2000 -₱ 3,500.00

7000
₱ 2,400.00
₱ 1,600.00
₱ 3,000.00

0 ₱ - ₱ 15,000.00
 SUNDRIES
TELEPHONE EXPENSE HDMF EXPENSE BPI ACCOUNTS TITLE DEBIT
₱ 28,500.00 Rent Enpense ₱ 30,000.00
₱ 10,000.00 Petty Cash Fund ₱ 12,000.00
₱ 12,000.00 Prepaid Insurance ₱ 10,000.00
₱ 7,000.00 Taxes and Licenses ₱ 7,000.00
₱ 30,000.00
₱ 3,000.00
₱ 74,500.00
₱ 3,000.00
₱ 40,000.00
₱ 12,000.00
₱ 6,000.00 Transportation Expense ₱ 6,000.00
₱ 1,000.00 ₱ 1,000.00
₱ 10,000.00 ₱ 10,000.00
₱ 2,000.00 ₱ 2,000.00
₱ 4,500.00
₱ 9,000.00
₱ 74,500.00
₱ 20,000.00 Dr. Alejo Acosta, Drawing ₱ 20,000.00
₱ 7,000.00
₱ 3,600.00 ₱ 6,000.00
₱ 1,600.00 ₱ 3,200.00
₱ 4,500.00 ₱ 7,500.00

₱ 13,000.00 ₱ 9,700.00 ₱ 370,700.00

RIES
CREDIT
REVENUE BOOK
DEBIT
DATE CHARGE SLIP PATIENTS NAME ACCOUNT RECEIVABLE

Jan-05 001 MDC Placement Agency Inc. ₱ 200,000.00

6 003 ABC Life Insurance ₱ 42,000.00
7 004 AIDC Corporation ₱ 14,000.00
8 006 Dubri mfg. Corporation ₱ 7,000.00
10 007 Fortune Corporation ₱ 12,000.00
11 008 Dexter Incorporation ₱ 2,000.00
12 009 Multi Lab Inncorporation ₱ 24,000.00
14 011 Dexter Incorporation ₱ 30,000.00
15 012 Wamer Corporation ₱ 70,000.00
16 013 MDC Placement Agency Inc. ₱ 2,400.00
19 015 ABC Life Insurance ₱ 8,000.00
20 016 AIDC Corporation ₱ 60,000.00
21 017 Dubri mfg. Corporation ₱ 10,500.00
26 020 Fortune Corporation ₱ 30,000.00

₱ 511,900.00
 CREDIT
LABORATORY AND MEDICAL INCOME

₱ 200,000.00
₱ 42,000.00
₱ 14,000.00
₱ 7,000.00
₱ 12,000.00
₱ 2,000.00
₱ 24,000.00
₱ 30,000.00
₱ 70,000.00
₱ 2,400.00
₱ 8,000.00
₱ 60,000.00
₱ 10,500.00
₱ 30,000.00

₱ 511,900.00
Purchase Book

DATE INVOICE NO. PURCHASE FROM

Jan-01 02818 Trimedical Laboratory

1 0284 Trisec Enterprise Inc.
2 12895 Bermed Press Inc.
2 0288 Far Eastern Enterprise
3 3310 5A Philippines Incorporation
3 333 Kolder Scientific Supplies
LABORATORY AND MEDICAL SUPPLIES ACCOUNTS PAYABLE SUNDRIES
ACCOUNT TITLE DEBIT CREDIT
40000 40000
35000 35000
20000 Office Supplies 20000
40000 40000
40000 40000
40000 40000

195000 215000
DATE Account Titles Debit Credit
2018
1 Laboratory and Medical Supplies ₱ 40,000.00
Accounts Payable ₱ 40,000.00
To record Laboratory Equipment

1 Laboratory and Medical Supplies ₱ 35,000.00

Accounts Payable ₱ 35,000.00
To record Laboratory Equipment

2 Laboratory and Medical Supplies ₱ 40,000.00

Accounts Payable ₱ 40,000.00
To record Laboratory Equipment

3 Laboratory and Medical Supplies ₱ 40,000.00

Accounts Payable ₱ 40,000.00
To record Laboratory Equipment

3 Laboratory and Medical Supplies ₱ 40,000.00

Accounts Payable ₱ 40,000.00
To record Laboratory Equipment

Total ₱ 195,000.00 ₱ 195,000.00

Sales Book
DATE PATIENT'S / CLIENTS NAME CHARGE SLIP NO.
JAN. 5 MDC Placement Agency INC. 001
Criselda Santos 002
6 ABC Life Insurance 003
7 AIDC Corporation 004
8 Rebecca Santos 005
9 Dubri Mfg. Corporation 006
10 Fortune Corporation 007
11 Dexter INC. 008
12 Multilab Corporation 009
Virginia Elizalde 010
14 Dexter INC. 011
15 Warner Corporation 012
16 MDC Placement Agency INC. 013
18 Panfilo Reyes 014
19 ABC Life Insurance 015
20 AIDC Corporation 016
21 Dubri Mfg. Corporation 017
22 Eriberto Cruz 018
26 Danilo Espino 019
Fortune Corporation 020

TOTAL:
 ACCOUNTS RECEIVABLE DR.
₱ 200,000.00
₱ 400.00
₱ 42,000.00
₱ 14,000.00
₱ 2,000.00
₱ 7,000.00
₱ 12,000.00
₱ 2,000.00
₱ 24,000.00
₱ 500.00
₱ 30,000.00
₱ 70,000.00
₱ 2,400.00
₱ 6,000.00
₱ 8,000.00
₱ 60,000.00
₱ 10,500.00
₱ 5,000.00
₱ 3,000.00
₱ 30,000.00
₱ 526,800.00 ₱
LABORATORY AND MEDICAL INCOME CR.
₱ 200,000.00
₱ 400.00
₱ 42,000.00
₱ 14,000.00
₱ 2,000.00
₱ 7,000.00
₱ 12,000.00
₱ 2,000.00
₱ 24,000.00
₱ 500.00
₱ 30,000.00
₱ 70,000.00
₱ 24,000.00
₱ 6,000.00
₱ 8,000.00
₱ 60,000.00
₱ 10,500.00
₱ 5,000.00
₱ 3,000.00
₱ 30,000.00
526,800.00
Purchases Book
DATE PURCHASE INVOCE NUMBER PURCHASE FORM

JAN. 1 12818 Tri-Medical Laboratory

284 Tri-Sec Enterprise INC.
2 12895 BerMed Press INC.
288 Far Eastern Enterprises
3 3310 5A Philippines Incorporation
333 Kolder Scientific Supplies

TOTAL:
 UNUSED LABORATORY SUPPLIES UNUSED OFFICE SUPPLIES
DEBIT DEBIT
₱ 40,000.00
₱ 35,000.00
₱ 20,000.00
₱ 40,000.00
₱ 40,000.00
₱ 40,000.00

₱ 195,000.00 ₱ 20,000.00
₱ 20,000.00 ₱ 195,000.00
₱ 215,000.00 ₱ 215,000.00
 ACCOUNTS PAYABLE
CREDIT
₱ 40,000.00
₱ 35,000.00
₱ 20,000.00
₱ 40,000.00
₱ 40,000.00
₱ 40,000.00

₱ 215,000.00

₱ 215,000.00
DATE ACCOUNT TITLE DEBIT CREDIT
2018
3 Rent Expense ₱ 30,000.00
Withholding Taxe Payable ₱ 1,500.00
Brt Check ₱ 28,500.00
To record Rent Expense

4 Petty Cash Fund ₱ 10,000.00

BPI Check ₱ 10,000.00
To record Petty Cash Fund

5 Insurance Expense ₱ 12,000.00

BPI Check ₱ 12,000.00
To record Insurance Expense

6 Taxes and License

BPI Check
To record Taxes and Licence

12 Accounts Payable ₱ 30,000.00

BPI Checks ₱ 30,000.00
To record Accounts Payable

13 Accounts Payable ₱ 20,000.00

BPI Checks ₱ 20,000.00
To record Accounts Payable

14 Salaries Expense ₱ 80,000.00

Withholding Tax Payable ₱ 2,000.00
SSS, Philhealth, ADMF Payable ₱ 3,500.00
BPI Check ₱ 74,500.00
To record Salaries Expense

17 Accounts Payable ₱ 3,000.00

BPI Checks ₱ 3,000.00
To record Accounts Payable

18 Accounts Payable ₱ 40,000.00

BPI Checks ₱ 40,000.00
To record Accounts Payable

19 Accounts Payable ₱ 12,000.00

BPI Checks ₱ 12,000.00
To record Accounts Payable
20 Transportation Expense ₱ 6,000.00
Petty Cash Fund ₱ 6,000.00
To record Transportation Expenses

Total ₱ 243,000.00 ₱ 243,000.00

 DEBIT

Jan. 5 Crizelda Santos

8 Rebecca Santos
13 Virginia Elizalde
18 Panfolio Reyes
22 Eriberto Cruz
26 Danilo Espino

LM EQUIPMENT
Jan. 1 ₱ 1,000,000.00

OFFICE FURNITURE AND EQUIPMENT

Jan. 1 ₱ 200,000.00

Jan.12 Trisee Interprise Inc.
13 Far Eastern Interprise
17 Tri Medical Laboratory
18 5A Philippines Inc.
19 Bermed Press Inc.
ACCOUNTS PAYABLE
₱ 30,000.00 Jan.1 Tri Medical Laboratory
₱ 20,000.00 1 Trisec Interprise Inc.
₱ 3,000.00 2 Bermed Press Inc.
₱ 40,000.00 2 Far Eastern Interprise
₱ 12,000.00 3 5A Philippines Inc.
3 Kolder Scientific Supplies
₱ 105,000.00

SSS, PHILHEALTH, HDMF PAYABLE

Jan.14 Ermin Bautista- Paymaster ₱ 3,500.00
28 Ermin Bautista- Paymaster ₱ 3,500.00
₱ 7,000.00

WITHHOLDING TAXES PAYABLE

Jan-07 ₱ 2,000.00 3 Withholding Tax
17 ₱ 200.00 14 BIR Withholding Tax
20 ₱ 1,000.00 26 BIR Withholding Tax
21 ₱ 600.00 27 BIR Withholding Tax
28 Cash Withdrawals

SALARIES EXPENSE
Jan. 14 ₱ 80,000.00
28 ₱ 80,000.00
₱ 160,000.00

PROFESSIONAL FEES EXPENSE

26 Radiologist Fee ₱ 5,000.00
27 Pathologist Fee ₱ 10,000.00
₱ 15,000.00

SSS,PHILHEALTH , HDMF EXPENSE

28 Philhealth ₱ 6,000.00
28 HDMF ₱ 3,200.00
28 SSS ₱ 7,500.00
₱ 16,700.00

LABORATORY AND MEDICAL SUPPLIES EXPENSE

1 Tri Medical Laboratory ₱ 40,000.00
2 Far Eastern Interprise ₱ 40,000.00
3 5A Philippines Inc. ₱ 40,000.00
3 Kolder Scientific Supplies ₱ 40,000.00
₱ 160,000.00

OFFICE SUPPLIES EXPENSE

2 Bermed Press Interprise ₱ 20,000.00

RENT EXPENSE
3 Rent for December ₱ 30,000.00

L,W,T.EXPENSE
21 Water Bill for the Month ₱ 1,000.00
24 Electric Bill ₱ 10,000.00
26 Telephone Bill ₱ 2,000.00
₱ 13,000.00

TAX AND LICENSE EXPENSE

6 Professional Fee ₱ 7,000.00
28 BIR Withholding Tax ₱ 7,000.00
₱ 14,000.00

PETTY CASH FUND

4 Petty Cash Fund ₱ 10,000.00

TRANSPORTATION EXPENSE
20 Transportation Expense ₱ 6,000.00

INSURANCE EXPENSE
5 Premium on fire insurance on equipment ₱ 12,000.00

LMI
5 Pre-Employment
5 X-ray
 6 Annual Physical Exam
7 Annual Physical Exam
8 Extuaction
8 Annual Physical Exam
10 X-ray
11 Consultations
12 Re employment
13 ECG
14 Annual Physical Exam
15 Medication
16 Pre-Employment
18 Medication 1
19 Annual Physical Exam
20 Pre-Employment Package 2
21 Annual Examination
22 Executive Cheer Up
26 Physical Exam Package 3
26 Annual Examination

ALEJO ACOSTA, CAPITAL

1 Add Capital
14 Add Capital

ALEJO ACOSTA, DRAWING

28 Alejo Withdrawal ₱ 20,000.00
CREDIT

₱ 400.00
₱ 2,000.00
₱ 500.00
₱ 6,000.00
₱ 5,000.00
₱ 3,000.00

₱ 40,000.00
₱ 35,000.00
₱ 20,000.00
₱ 40,000.00
₱ 40,000.00
₱ 40,000.00
₱ 215,000.00

₱ 1,500.00
₱ 2,000.00
₱ 500.00
₱ 1,000.00
₱ 2,000.00
₱ 7,000.00
₱ 200,000.00
₱ 400.00
₱ 42,000.00
₱ 14,000.00
₱ 2,000.00
₱ 7,000.00
₱ 12,000.00
₱ 2,000.00
₱ 24,000.00
₱ 500.00
₱ 30,000.00
₱ 70,000.00
₱ 2,400.00
₱ 6,000.00
₱ 8,000.00
₱ 6,000.00
₱ 10,500.00
₱ 5,000.00
₱ 3,000.00
₱ 30,000.00
₱ 474,800.00

₱ 1,700,000.00
₱ 30,000.00
₱ 1,730,000.00
A-001
Cash

DATE DEBIT CREDIT

Jan. 1 Charge Slip ₱ 500.00
5 Charge Slip ₱ 400.00
8 Charge Slip ₱ 2,000.00
12 Charge Slip ₱ 500.00
18 Charge Slip ₱ 6,000.00
22 Charge Slip ₱ 5,000.00
26 Charge Slip ₱ 6,000.00

Jan. 5 OR ₱ 400.00
7 OR ₱ 18,000.00
8 OR ₱ 2,000.00
10 OR ₱ 54,000.00
13 OR ₱ 500.00
14 OR ₱ 30,000.00
17 OR ₱ 45,000.00
18 OR ₱ 6,000.00
19 OR ₱ 2,000.00
20 OR ₱ 9,000.00
21 OR ₱ 4,500.00
22 OR ₱ 5,000.00
26 OR ₱ 3,000.00
28 OR ₱ 5,400.00

A-002
BPI

Jan.3 Cash Disbursement ₱ 28,500.00

4 Cash Disbursement ₱ 10,000.00
5 Cash Disbursement ₱ 12,000.00
6 Cash Disbursement
12 Cash Disbursement ₱ 30,000.00
13 Cash Disbursement ₱ 20,000.00
14 Cash Disbursement ₱ 74,500.00
17 Cash Disbursement ₱ 3,000.00
18 Cash Disbursement ₱ 40,000.00
19 Cash Disbursement ₱ 12,000.00
21 Cash Disbursement ₱ 1,000.00
24 Cash Disbursement ₱ 10,000.00
26 Cash Disbursement ₱ 2,000.00
26 Cash Disbursement ₱ 45,000.00
 27 Cash Disbursement ₱ 9,000.00
28 Cash Disbursement ₱ 74,500.00
28 Cash Disbursement ₱ 20,000.00
28 Cash Disbursement ₱ 7,000.00
28 Cash Disbursement ₱ 6,000.00
28 Cash Disbursement ₱ 3,200.00
28 Cash Disbursement ₱ 7,500.00

A-003
Accounts Receivable

Jan.5 Charge Slip ₱ 200,000.00

6 Charge Slip ₱ 42,000.00
7 Charge Slip ₱ 14,000.00
8 Charge Slip ₱ 7,000.00
10 Charge Slip ₱ 12,000.00
11 Charge Slip ₱ 2,000.00
12 Charge Slip ₱ 24,000.00
14 Charge Slip ₱ 30,000.00
15 Charge Slip ₱ 70,000.00
16 Charge Slip ₱ 24,000.00
19 Charge Slip ₱ 8,000.00
20 Charge Slip ₱ 60,000.00
21 Charge Slip ₱ 10,800.00
26 Charge Slip ₱ 30,000.00

7 OR ₱ 20,000.00
10 OR ₱ 54,000.00
17 OR ₱ 2,000.00
19 OR ₱ 2,000.00
20 OR ₱ 10,000.00
21 OR ₱ 6,000.00
28 OR ₱ 6,000.00

C-001
Alejo Acosta, Capital

Jan.1 CS ₱ 1,700,000.00
14 OR ₱ 30,000.00

l-001
LMI

Jan.5 CS ₱ 200,000.00
 5 ₱ 400.00
6 ₱ 42,000.00
7 ₱ 14,000.00
8 ₱ 2,000.00
8 ₱ 7,000.00
10 ₱ 12,000.00
11 ₱ 2,000.00
12 ₱ 24,000.00
12 ₱ 500.00
14 ₱ 30,000.00
15 ₱ 70,000.00
16 ₱ 2,400.00
18 ₱ 6,000.00
19 ₱ 8,000.00
20 ₱ 6,000.00
21 ₱ 10,500.00
22 ₱ 5,000.00
26 ₱ 3,000.00
26 ₱ 30,000.00

5 OR ₱ 400.00
8 ₱ 2,000.00
13 ₱ 500.00
18 ₱ 6,000.00
22 ₱ 5,000.00
26 ₱ 3,000.00

L-001
Accounts Payable

Jan.12 Cash Disbursement Journal ₱ 30,000.00

13 Cash Disbursement Journal ₱ 20,000.00
17 Cash Disbursement Journal ₱ 3,000.00
18 Cash Disbursement Journal ₱ 40,000.00
19 Cash Disbursement Journal ₱ 12,000.00

1 Invoice ₱ 40,000.00
1 Invoice ₱ 35,000.00
2 Invoice ₱ 20,000.00
2 Invoice ₱ 40,000.00
3 Invoice ₱ 40,000.00
3 Invoice ₱ 40,000.00

L-002
SSS,Philhealth,HDMF Payable
Jan.14 Cash Disbursement Journal ₱ 3,500.00
28 Cash Disbursement Journal ₱ 3,500.00

L-003
Withholding Taxes Payable

Jan.3 Cash Disbursement Journal ₱ 1,500.00

14 Cash Disbursement Journal ₱ 2,000.00
26 Cash Disbursement Journal ₱ 500.00
27 Cash Disbursement Journal ₱ 1,000.00
28 Cash Disbursement Journal ₱ 2,000.00

7 Official Receipts ₱ 2,000.00

17 ₱ 200.00
20 ₱ 1,000.00
21 ₱ 600.00

E-006
Rent Expense

Jan.3 Cash Disbursement Journal ₱ 30,000.00

L,W,T,Expense

Jan.21 Cash Disbursement Journal ₱ 1,000.00

24 Cash Disbursement Journal ₱ 10,000.00
26 Cash Disbursement Journal ₱ 2,000.00

E-009
Transportation Expense

Jan.20 Cash Disbursement Journal ₱ 6,000.00

E-010
Taxes and License

Jan.6 Cash Disbursement Journal

28 Cash Disbursement Journal ₱ 7,000.00
E-011
Insurance Expense

Jan.5 Cash Disbursement Journal ₱ 12,000.00

Petty Cash

Jan.4 Cash Disbursemnet Journal ₱ 10,000.00

Alejandro Acosta, Drawing

Jan.28 Cash Disbursement Journal ₱ 20,000.00

 GENERAL LEDGER
Account Name: CASH
Account Number: A-001
DATE ITEMS F DEBIT CREDIT
Jan. 1 ₱ 500.00
5 ₱ 400.00
8 ₱ 2,000.00
12 ₱ 500.00
18 ₱ 6,000.00
22 ₱ 5,000.00
26 ₱ 6,000.00

Jan. 5 ₱ 400.00
7 ₱ 18,000.00
8 ₱ 2,000.00
10 ₱ 54,000.00
13 ₱ 500.00
14 ₱ 30,000.00
17 ₱ 45,000.00
18 ₱ 6,000.00
19 ₱ 2,000.00
20 ₱ 9,000.00
21 ₱ 4,500.00
22 ₱ 5,000.00
26 ₱ 3,000.00
28 ₱ 5,400.00

TOTAL: ₱ 205,200.00

GENERAL LEDGER
Account Name: PETTY CASH FUND
Account Number
DATE ITEMS F DEBIT CREDIT
Jan.4 ₱ 10,000.00

TOTAL: ₱ 10,000.00

GENERAL LEDGER
Account Name: BANK OF THE PHILIPPINES ISLAND
Account Number: A-002
DATE ITEMS F DEBIT CREDIT
Jan.3 ₱ 28,500.00
 4 ₱ 10,000.00
5 ₱ 12,000.00
6
12 ₱ 30,000.00
13 ₱ 20,000.00
14 ₱ 74,500.00
17 ₱ 3,000.00
18 ₱ 40,000.00
19 ₱ 12,000.00
21 ₱ 1,000.00
24 ₱ 10,000.00
26 ₱ 2,000.00
26 ₱ 45,000.00
27 ₱ 9,000.00
28 ₱ 74,500.00
28 ₱ 20,000.00
28 ₱ 7,000.00
28 ₱ 6,000.00
28 ₱ 3,200.00
28 ₱ 7,500.00

TOTAL: ₱ 415,200.00

GENERAL LEDGER
Account Name: ACCOUNTS RECEIVABLE
Account Number: A-003
DATE ITEMS F DEBIT CREDIT
Jan.5 ₱ 200,000.00
6 ₱ 42,000.00
7 ₱ 14,000.00
8 ₱ 7,000.00
10 ₱ 12,000.00
11 ₱ 2,000.00
12 ₱ 24,000.00
14 ₱ 30,000.00
15 ₱ 70,000.00
16 ₱ 24,000.00
19 ₱ 8,000.00
20 ₱ 60,000.00
21 ₱ 10,800.00
26 ₱ 30,000.00

7 ₱ 20,000.00
10 ₱ 54,000.00
 17 ₱ 2,000.00
19 ₱ 2,000.00
20 ₱ 10,000.00
21 ₱ 6,000.00
28 ₱ 6,000.00

TOTAL: ₱ 533,800.00 ₱ 100,000.00

GENERAL LEDGER
Account Name: ACCOUNTS PAYABLE
Account Number: L-001
DATE ITEMS F DEBIT CREDIT
Jan.12 ₱ 30,000.00
13 ₱ 20,000.00
17 ₱ 3,000.00
18 ₱ 40,000.00
19 ₱ 12,000.00

1 ₱ 40,000.00
1 ₱ 35,000.00
2 ₱ 20,000.00
2 ₱ 40,000.00
3 ₱ 40,000.00
3 ₱ 40,000.00

TOTAL: ₱ 105,000.00 ₱ 215,000.00

GENERAL LEDGER
Account Name: SSS,PHILHEALTH, HDMF PAYABLE
Account Number: L-002
DATE ITEMS F DEBIT CREDIT
Jan.14 ₱ 3,500.00
28 ₱ 3,500.00

TOTAL: ₱ 7,000.00

GENERAL LEDGER
Account Name: WITHHOLDING TAXES PAYABLE
Account Number: L-003
DATE ITEMS F DEBIT CREDIT
Jan.3 ₱ 1,500.00
14 ₱ 2,000.00
 26 ₱ 500.00
27 ₱ 1,000.00
28 ₱ 2,000.00

7 ₱ 2,000.00
17 ₱ 200.00
20 ₱ 1,000.00
21 ₱ 600.00

TOTAL: ₱ 3,800.00 ₱ 7,000.00

GENERAL LEDGER
Account Name: DR.ALEJO ACOSTA. CAPITAL
Account Number: C-001
DATE ITEMS F DEBIT CREDIT
Jan.1 ₱ 1,700,000.00
14 ₱ 30,000.00

TOTAL: ₱ - ₱ 1,730,000.00

GENERAL LEDGER
Account Name: DR.ALEJO ACOSTA, DRAWING
Account Number: C-001a
DATE ITEMS F DEBIT CREDIT
Jan.28 ₱ 20,000.00

TOTAL: ₱ 20,000.00

GENERAL LEDGER
Account Name: LABORATORY AND MEDICAL INCOME
Account Number: l-001
DATE ITEMS F DEBIT CREDIT
Jan.5 ₱ 200,000.00
5 ₱ 400.00
6 ₱ 42,000.00
7 ₱ 14,000.00
8 ₱ 2,000.00
8 ₱ 7,000.00
10 ₱ 12,000.00
11 ₱ 2,000.00
 12 ₱ 24,000.00
12 ₱ 500.00
14 ₱ 30,000.00
15 ₱ 70,000.00
16 ₱ 2,400.00
18 ₱ 6,000.00
19 ₱ 8,000.00
20 ₱ 6,000.00
21 ₱ 10,500.00
22 ₱ 5,000.00
26 ₱ 3,000.00
26 ₱ 30,000.00

5 ₱ 400.00
8 ₱ 2,000.00
13 ₱ 500.00
18 ₱ 6,000.00
22 ₱ 5,000.00
26 ₱ 3,000.00
TOTAL: ₱ 491,700.00

GENERAL LEDGER
Account Name: SALARIES EXPENSE
Account Number: E-001
DATE ITEMS F DEBIT CREDIT
Jan.14 ₱ 80,000.00
28 ₱ 80,000.00

TOTAL: ₱ 160,000.00

GENERAL LEDGER
Account Name: PROFESSIONAL FEES EXPENSE
Account Number: E-002
DATE ITEMS F DEBIT CREDIT
Jan.26 ₱ 5,000.00
27 ₱ 10,000.00

TOTAL: ₱ 15,000.00

GENERAL LEDGER
Account Name: SSS, PHILHEALTH AND HDMF EXPENSE
Account Number: E-003
DATE ITEMS F DEBIT CREDIT
Jan.28 ₱ 6,000.00
28 ₱ 3,200.00
28 ₱ 7,500.00

TOTAL: ₱ 16,700.00

GENERAL LEDGER
Account Name: LABORATORY AND MEDICAL SUPPLIES EXPENSE
Account Number: E-004
DATE ITEMS F DEBIT CREDIT
Jan.1 ₱ 40,000.00
2 ₱ 40,000.00
3 ₱ 40,000.00
3 ₱ 40,000.00

TOTAL: ₱ 160,000.00

GENERAL LEDGER
Account Name: OFFICE SUPPLIES EXPENSE
Account Number: E-005
DATE ITEMS F DEBIT CREDIT
Jan.2 ₱ 20,000.00

TOTAL: ₱ 20,000.00

GENERAL LEDGER
Account Name: RENT EXPENSE
Account Number: E-006
DATE ITEMS F DEBIT CREDIT
Jan.3 ₱ 30,000.00

TOTAL: ₱ 30,000.00

GENERAL LEDGER
Account Name: LIGHT, WATER AND TELEPHONE EXPENSE
Account Number: E-008
DATE ITEMS F DEBIT CREDIT
Jan.21 ₱ 1,000.00
24 ₱ 10,000.00
26 ₱ 2,000.00

TOTAL: ₱ 13,000.00

GENERAL LEDGER
Account Name: Transportation Expense
Account Number: E-009
DATE ITEMS F DEBIT CREDIT
Jan.20 ₱ 6,000.00

TOTAL: ₱ 6,000.00

GENERAL LEDGER
Account Name: TAXES AND LICENSES
Account Number: E-010
DATE ITEMS F DEBIT CREDIT
Jan.6
28 ₱ 7,000.00

TOTAL: ₱ 7,000.00

GENERAL LEDGER
Account Name: INSURANCE EXPENSE
Account Number: E-011
DATE ITEMS F DEBIT CREDIT
Jan.5 ₱ 12,000.00

TOTAL: ₱ 12,000.00
GENERAL JOURNAL

DATE PARTICULARS F
Laboratory and Medical Supplies Expense
Laboratory and Medical Supplies
195000 - 113750 = 81250

Office Supplies Expense

Office Supplies
20000 - 15500 = 4500

Prepaid Insurance
Insurance Expense
12000 / 12 = 1000

Bad Debts Expense

Allowance for Bad Debts
411900 * 5% = 20595

Depreciation Expense
Accumulated Depreciation- Laboratory and Medical Equipment
1000000 - 100000 / 10 years = 90000 - 12000 = 7500

Depreciation Expense
Accumulated Depreciation- Office Furniture & Equipment
200000 - 0 / 5 years = 40000 / 12 = 3333.33
DEBIT CREDIT
81250
81250

4500
4500

1000
1000

20595
20595

7500
7500

3333.33
3333.33

118178.3 118178.3
Cash Receipts Book
DATE OR NO. RECEIVED FROM

JAN. 5 00001 Criselda Santos

7 00002 MDC Placement

8 00003 Rebecca Santos

10 00004 MDC Placement
13 00005 Virginia Elizalde
14 00006 Dr. Alejo Acosta
17 00007 Dexter Incorporation

18 00008 Panfilo Reyes

19 00009 Dubri Manufacturing Corp.
20 00010 ABC Life Insurance

21 00011 Fortune Corporation

22 00012 Eriberto Cruz

26 00013 Danilo Espino
28 00014 AIDC Corporation

TOTAL:
 PARTICULAR BPI LABORATORY AND MEDICAL INCOME
DEBIT CHARGE SLIP #
X-Ray ₱ 400.00 CS 002
₱ 20,000.00 CS 001
Partial Collection ₱ 18,000.00
Extraction ₱ 2,000.00 CS 005
Pre-Employment ₱ 54,000.00 CS 001
ECG ₱ 500.00 CS 010
₱ 30,000.00
₱ 1,800.00 CS 008
Partial Payment ₱ 1,600.00
Mediscreen ₱ 6,000.00 CS 014
Physical Exam ₱ 2,000.00 CS 006
₱ 9,000.00 CS 003
Partial Payment ₱ 8,000.00
₱ 5,400.00 CS 007
Partial Payment ₱ 4,800.00
Medical ₱ 5,000.00 CS 018
X-Ray ₱ 3,000.00 CS 019
₱ 5,400.00 CS 004
Partial Collection ₱ 4,800.00

₱ 181,700.00
ATORY AND MEDICAL INCOME SUNDRY ACCOUNTS
CREDIT ACCOUNT TITTLE FOLIO DEBIT
₱ 400.00
Accounts Receivable A-003
₱ 2,000.00 Withholding Tax L-003 ₱ 2,000.00
₱ 2,000.00
₱ 54,000.00
₱ 500.00
Dr. Alejo Acosta Capital C-001 ₱ 30,000.00
Accounts Receivable A-003
Withholding Tax L-003 ₱ 200.00
₱ 6,000.00
₱ 2,000.00
Accounts Receivable A-003
Withholding Tax L-003 ₱ 1,000.00
Accounts Receivable A-003
Withholding Tax L-003 ₱ 600.00
₱ 5,000.00
₱ 3,000.00
Accounts Receivable A-003
Withholding Tax L-003 ₱ 600.00

₱ 74,900.00 ₱ 34,400.00
OUNTS
CREDIT

₱ 18,000.00

₱ 30,000.00
₱ 1,800.00

₱ 9,000.00

₱ 5,400.00

₱ 5,400.00

₱ 69,600.00