Page 1 of 3

Date Process : 04/01/2024 7:55:47PM

Printed By : Pamintuan, Cariel

TECH WORLD CO.

General Ledger Detail

Branch : STUDENT25 - PAMINTUAN, CARIEL
Date : From 01/01/2024 to 12/31/2024

Doc. Date Type Doc. No. Remarks Debit Credit Net Activity Ending Balance

10110101 - Cash on Hand

03/31/2024 JV STUDENT25-JV00000001Issuance of ordinary share capital 2,000,000.00 2,000,000.00
03/31/2024 RC STUDENT25-OR00000001Incoming Payment - C001A23325 218,530.00 2,218,530.00
03/31/2024 RC STUDENT25-OR00000002Incoming Payment - C001A23325 288,717.00 2,507,247.00
03/31/2024 RC STUDENT25-OR00000003Incoming Payment - C001A23325 310,882.00 2,818,129.00
03/31/2024 PY STUDENT25-PV00000001Outgoing Payment - S001A23325 423,241.00 2,394,888.00
03/31/2024 PY STUDENT25-PV00000002Outgoing Payment - S001A23325 518,143.00 1,876,745.00
03/31/2024 PY STUDENT25-PV00000003Outgoing Payment - S001A23325 311,747.00 1,564,998.00
Total : 2,818,129.00 1,253,131.00 1,564,998.00 1,564,998.00

10210100 - Accounts Receivable

03/31/2024 AR STUDENT25-AR00000001A/R Invoice - C001A23325 218,530.00 218,530.00
03/31/2024 AR STUDENT25-AR00000002A/R Invoice - C001A23325 288,717.00 507,247.00
03/31/2024 AR STUDENT25-AR00000003A/R Invoice - C001A23325 318,318.00 825,565.00
03/31/2024 CM STUDENT25-CM00000001
A/R Credit Memo - C001A23325 7,436.00 818,129.00
03/31/2024 RC STUDENT25-OR00000001STUDENT25-AR00000001 - 218,530.00 599,599.00
Banhmi Inc.
03/31/2024 RC STUDENT25-OR00000002STUDENT25-AR00000002 - 288,717.00 310,882.00
Banhmi Inc.
03/31/2024 RC STUDENT25-OR00000003STUDENT25-AR00000003 - 318,318.00 (7,436.00)
Banhmi Inc.
03/31/2024 RC STUDENT25-OR00000003STUDENT25-CM00000001 - 7,436.00 0.00
Banhmi Inc.
Total : 833,001.00 833,001.00 0.00 0.00

10310100 - Merchandise Inventory

03/31/2024 ACM STUDENT25-ACM00000001
A/P Credit Memo - S001A23325 12,091.96 (12,091.96)
03/31/2024 CM STUDENT25-CM00000001
A/R Credit Memo - C001A23325 12,516.06 424.10
03/31/2024 DN STUDENT25-DN00000001Delivery - C001A23325 172,736.60 (172,312.50)
03/31/2024 DN STUDENT25-DN00000002Delivery - C001A23325 234,145.54 (406,458.04)
03/31/2024 DN STUDENT25-DN00000003Delivery - C001A23325 251,562.50 (658,020.54)
03/31/2024 DN STUDENT25-DN00000004Delivery - C001A23325 51,133.93 (709,154.47)
03/31/2024 DN STUDENT25-DN00000005Delivery - C001A23325 739,285.74 (1,448,440.21)
03/31/2024 GI STUDENT25-GI00000001Goods Issues 28,000.00 (1,476,440.21)
03/31/2024 GR STUDENT25-GR00000001Goods Receipts 60,517.70 (1,415,922.51)
03/31/2024 PDN STUDENT25-PDN0000001
Goods Receipt PO - S001A23325 377,893.75 (1,038,028.76)
03/31/2024 PDN STUDENT25-PDN0000002
Goods Receipt PO - S001A23325 476,620.53 (561,408.23)
03/31/2024 PDN STUDENT25-PDN0000003
Goods Receipt PO - S001A23325 290,437.50 (270,970.73)
03/31/2024 PDN STUDENT25-PDN0000004
Goods Receipt PO - S001A23325 92,410.71 (178,560.02)
03/31/2024 PDN STUDENT25-PDN0000005
Goods Receipt PO - S001A23325 1,232,142.86 1,053,582.84
03/31/2024 PRT STUDENT25-PRT0000001Goods Return - S001A23325 13,992.85 1,039,589.99
03/31/2024 RT STUDENT25-RT00000001Return - C001A23325 5,979.46 1,045,569.45
Total : 2,548,518.57 1,502,949.12 1,045,569.45 1,045,569.45

10430100 - Input VAT

03/31/2024 ACM STUDENT25-ACM00000001
A/P Credit Memo - S001A23325 1,451.04 (1,451.04)
03/31/2024 AP STUDENT25-AP00000001A/P Invoice - S001A23325 45,347.25 43,896.21
03/31/2024 AP STUDENT25-AP00000002A/P Invoice - S001A23325 55,515.32 99,411.53
03/31/2024 AP STUDENT25-AP00000003A/P Invoice - S001A23325 34,852.50 134,264.03
 Page 2 of 3
Date Process : 04/01/2024 7:55:47PM
Printed By : Pamintuan, Cariel

TECH WORLD CO.

General Ledger Detail

Branch : STUDENT25 - PAMINTUAN, CARIEL
Date : From 01/01/2024 to 12/31/2024

Doc. Date Type Doc. No. Remarks Debit Credit Net Activity Ending Balance

Total : 135,715.07 1,451.04 134,264.03 134,264.03

20100100 - Accounts Payable

03/31/2024 ACM STUDENT25-ACM00000001
A/P Credit Memo - S001A23325 13,543.00 13,543.00
03/31/2024 AP STUDENT25-AP00000001A/P Invoice - S001A23325 423,241.00 (409,698.00)
03/31/2024 AP STUDENT25-AP00000002A/P Invoice - S001A23325 518,143.00 (927,841.00)
03/31/2024 AP STUDENT25-AP00000003A/P Invoice - S001A23325 325,290.00 (1,253,131.00)
03/31/2024 PY STUDENT25-PV00000001STUDENT25-AP00000001 - 423,241.00 (829,890.00)
Inevitable Corporation
03/31/2024 PY STUDENT25-PV00000002STUDENT25-AP00000002 - 518,143.00 (311,747.00)
Inevitable Corporation
03/31/2024 PY STUDENT25-PV00000003STUDENT25-ACM00000001 - 13,543.00 (325,290.00)
Inevitable Corporation
03/31/2024 PY STUDENT25-PV00000003STUDENT25-AP00000003 - 325,290.00 0.00
Inevitable Corporation
Total : 1,280,217.00 1,280,217.00 0.00 0.00

20120100 - Unbilled Deliveries

03/31/2024 AP STUDENT25-AP00000001A/P Invoice - S001A23325 377,893.75 377,893.75
03/31/2024 AP STUDENT25-AP00000002A/P Invoice - S001A23325 462,627.68 840,521.43
03/31/2024 AP STUDENT25-AP00000003A/P Invoice - S001A23325 290,437.50 1,130,958.93
03/31/2024 PDN STUDENT25-PDN0000001
Goods Receipt PO - S001A23325 377,893.75 753,065.18
03/31/2024 PDN STUDENT25-PDN0000002
Goods Receipt PO - S001A23325 476,620.53 276,444.65
03/31/2024 PDN STUDENT25-PDN0000003
Goods Receipt PO - S001A23325 290,437.50 (13,992.85)
03/31/2024 PDN STUDENT25-PDN0000004
Goods Receipt PO - S001A23325 92,410.71 (106,403.56)
03/31/2024 PDN STUDENT25-PDN0000005
Goods Receipt PO - S001A23325 1,232,142.86 (1,338,546.42)
03/31/2024 PRT STUDENT25-PRT0000001Goods Return - S001A23325 13,992.85 (1,324,553.57)
Total : 1,144,951.78 2,469,505.35 (1,324,553.57) (1,324,553.57)

20120200 - Accrued Payable

03/31/2024 JV STUDENT25-JV00000003Accrual of electricity and water. 13,450.00 (13,450.00)
Total : 0.00 13,450.00 (13,450.00) (13,450.00)

20140100 - Output Tax

03/31/2024 AR STUDENT25-AR00000001A/R Invoice - C001A23325 23,413.93 (23,413.93)
03/31/2024 AR STUDENT25-AR00000002A/R Invoice - C001A23325 30,933.96 (54,347.89)
03/31/2024 AR STUDENT25-AR00000003A/R Invoice - C001A23325 34,105.50 (88,453.39)
03/31/2024 CM STUDENT25-CM00000001
A/R Credit Memo - C001A23325 796.72 (87,656.67)
Total : 796.72 88,453.39 (87,656.67) (87,656.67)

30110100 - Ordinary Share Capital

03/31/2024 JV STUDENT25-JV00000001Issuance of ordinary share capital 2,000,000.00 (2,000,000.00)
Total : 0.00 2,000,000.00 (2,000,000.00) (2,000,000.00)

40001000 - Sales and Service Revenue

03/31/2024 AR STUDENT25-AR00000001A/R Invoice - C001A23325 195,116.07 (195,116.07)
03/31/2024 AR STUDENT25-AR00000002A/R Invoice - C001A23325 257,783.04 (452,899.11)
03/31/2024 AR STUDENT25-AR00000003A/R Invoice - C001A23325 284,212.50 (737,111.61)
Total : 0.00 737,111.61 (737,111.61) (737,111.61)

55001030 - Losses from Inventory Differences

 Page 3 of 3
Date Process : 04/01/2024 7:55:47PM
Printed By : Pamintuan, Cariel

TECH WORLD CO.

General Ledger Detail

Branch : STUDENT25 - PAMINTUAN, CARIEL
Date : From 01/01/2024 to 12/31/2024

Doc. Date Type Doc. No. Remarks Debit Credit Net Activity Ending Balance

03/31/2024 GI STUDENT25-GI00000001Goods Issues 28,000.00 28,000.00

Total : 28,000.00 0.00 28,000.00 28,000.00

55001040 - Gains from Inventory Differences

03/31/2024 GR STUDENT25-GR00000001Goods Receipts 60,517.70 (60,517.70)
Total : 0.00 60,517.70 (60,517.70) (60,517.70)

56001000 - Cost of Goods Sold

03/31/2024 CM STUDENT25-CM00000001
A/R Credit Memo - C001A23325 5,876.78 (5,876.78)
03/31/2024 DN STUDENT25-DN00000001Delivery - C001A23325 172,736.60 166,859.82
03/31/2024 DN STUDENT25-DN00000002Delivery - C001A23325 234,145.54 401,005.36
03/31/2024 DN STUDENT25-DN00000003Delivery - C001A23325 251,562.50 652,567.86
03/31/2024 DN STUDENT25-DN00000004Delivery - C001A23325 51,133.93 703,701.79
03/31/2024 DN STUDENT25-DN00000005Delivery - C001A23325 739,285.74 1,442,987.53
03/31/2024 RT STUDENT25-RT00000001Return - C001A23325 5,979.46 1,437,008.07
Total : 1,448,864.31 11,856.24 1,437,008.07 1,437,008.07

60007010 - Electricity & Water

03/31/2024 JV STUDENT25-JV00000003Accrual of electricity and water. 13,450.00 13,450.00
Total : 13,450.00 0.00 13,450.00 13,450.00