Cash - Collecting Officer Accounts Receivable office Equipment

Dr Cr Dr Cr
1 PHP 10,000 1 PHP 25,000 1
3 PHP 10,000 PHP 10,000 4 2 PHP 300,000 PHP 10,000 3
5 PHP 180,000 PHP 162,000 6 PHP 180,000 5
7 PHP 270,000 PHP 270,000 8
10 PHP 750,000 PHP 600,000 11
12 PHP 3,000 PHP 3,000 13
30 PHP 100 PHP 100 31 PHP 190,000 Cash - MDS
PHP 1,045,100 Bal PHP 135,000
Bal PHP 178,000 PHP 325,000 PHP 325,000 17
PHP 1,223,100 PHP 1,223,100 18

Cash - Treasury
CASH - TRA Dr Cr
Dr Cr 4 PHP 10,000
32 PHP 87,460 PHP 87,460 33 6 PHP 162,000
8 PHP 270,000
9 PHP 275,000
11 PHP 600,000
13 PHP 3,000
31 PHP 100
32 33 Office Supplies Inventory
PHP 0
PHP 1,320,100 19
PHP 1,320,100 PHP 1,320,100 20
office Equipment Buildings Due to BIR
Dr Cr Dr Cr
PHP 80,000 1 PHP 500,000

PHP 0
PHP 80,000
PHP 80,000 PHP 80,000
Subsidy from National Government
Cash - MDS Dr Cr 33
Dr Cr PHP 1,200,000 17
PHP 1,200,000 PHP 26,618 18
PHP 26,618
PHP 487,990 22 PHP 87,460 32
PHP 50,834 24 36 PHP 132,196
PHP 508,649 25 PHP 132,196
PHP 18,750 26 PHP 1,181,882 Accounts Payable
PHP 189 27 PHP 1,314,078 PHP 1,314,078
PHP 2,000 28
PHP 26,010 34
PHP 132,196 36
PHP 1,226,618 25
PHP 0 26
PHP 1,226,618 PHP 1,226,618 27
Office Equipment
Dr Cr CY
20 PHP 658,000 PY

Office Supplies Inventory

Dr Cr
PHP 200 Accumulated Surplus/Deficit
PHP 13,800 Accumulated Depreciation - Machinery & Eqpt
PHP 12,420 35 Dr Cr 1
PHP 12,420 37 PHP 140,220
PHP 1,580
PHP 14,000 PHP 14,000
Accumulated Depreciation - Bldg.
Dr Cr Allowance for Impairment
38 PHP 19,000
39
Due to BIR Due to GSIS Cash - Collecting Officer
Dr Cr Dr Cr Dr
PHP 4,250 1 PHP 1,275 1
PHP 51,000 21 PHP 15,300 21
PHP 2,158 24 34 PHP 15,300.00
PHP 28,791 25 PHP 15,300
PHP 1,250 26 PHP 1,275.00
PHP 11 27 PHP 16,575.00 PHP 16,575
PHP 87,460
PHP 87,460 Due to Pag-IBIG
PHP 0 Dr Cr
PHP 87,460 PHP 87,460 PHP 850 1
PHP 10,200 21
34 PHP 10,200.00
PHP 10,200
Accounts Payable PHP 850
Dr Cr PHP 11,050 PHP 11,050
PHP 20,000 1
PHP 200 19 Due to PhilHEALTH
PHP 671,800 20 Dr Cr
PHP 537,440 PHP 43 1
PHP 20,000 PHP 510 21
PHP 200 34 PHP 510
PHP 557,640 PHP 510
PHP 134,360 PHP 43
PHP 692,000 PHP 692,000 PHP 553 PHP 553

Accumulated Surplus/Deficit
Dr Cr
PHP 588,583

Allowance for Impairment

Dr Cr
PHP 120
Collecting Officer
Cr
Revenue Expenses
Dr Cr
1 Rent/Lease Income PHP 30,000 21
1 Waterworks System Fees PHP 50,000 21
1 Power Supply System Fees PHP 100,000 24
1 Seaport System Fees PHP 45,000 24
1 Landing and Parking Fees PHP 75,000 24
7 Travel Tax PHP 20,000 24
7 Immigration Tax PHP 250,000 24
9 Travel Tax PHP 75,000 24
9 Immigration Tax PHP 200,000 24
10 Permit Fees PHP 200,000 24
Registration Fees PHP 75,000 29
Registration Plates, Tag and Sticker PHP 125,000 35
Clearance and Certification Fees PHP 30,000 37
Franchising Fees PHP 100,000 38
Licensing Fees PHP 50,000 39
Supervision and Regulation Enforcement PHP 60,000
Spectrum Usage Fees PHP 20,000
Legal Fees PHP 25,000
Inspection Fees PHP 5,000
Verification and Authentication Fees PHP 20,000
Passport and Visa Fees PHP 10,000
Processing Fees PHP 25,000
Fines and Penallties Service Income PHP 3,000
Other Service Income PHP 2,000
Affiliation Fees PHP 400
Examination Fees PHP 500
Seminar/Training Fees PHP 1,000
Guarantee Income PHP 400
Fines and Penallties Business Income PHP 200
Other Business Income PHP 500

PHP 1,598,000
Expenses
Dr Cr
Salaries and Wages Regular PHP 510,000
PERA PHP 55,000
Traveling Expense-Local PHP 4,416
Training Expense PHP 11,040
Water Expense PHP 1,656
Electricity Expense PHP 8,280
Telephone Expenses PHP 1,656
Janitorial Services PHP 1,104
Security Services PHP 2,760
Rent/Lease Expenses PHP 22,080
Traveling Expense-Foreign PHP 1,900
Office Supplies Inventory PHP 12,420
Depereciation-Machinery & Eqpt. PHP 140,220
Depreciation-Bldg. PHP 19,000
Impairment Loss PHP 120

Subsidy from National Government

Revenue and Expense Summary

Accumulated Surplus/Deficit

PHP 791,652
 Pre Trial Balance Dr Cr
Cash - Collecting Officer PHP 178,000
Cash - Treasury PHP 1,320,100
Cash - MDS PHP 0
Accounts Receivable PHP 135,000
office Equipment PHP 738,000
Office Supplies Inventory PHP 1,580
Buildings PHP 500,000
Accumulated Depreciation - Machinery & Eqpt PHP 140,220
Accumulated Depreciation - Bldg. PHP 19,000
Allowance for Impairment PHP 120
Due to BIR PHP 0
Due to GSIS PHP 1,275
Due to Pag-IBIG PHP 850
Due to PhilHEALTH PHP 43
Accounts Payable PHP 134,360
Revenue PHP 1,598,000
Expenses PHP 791,652
Accumulated Surplus/Deficit PHP 588,583
Subsidy from National Government PHP 1,181,882
PHP 3,664,332 PHP 3,664,333

Subsidy from National Government PHP 1,181,882

Revenue and Expense Summary PHP 1,181,882

Revenue and Expense Summary PHP 1,988,230

Accumulated Surplus/Deficit PHP 1,988,230

Accumulated Surplus/Deficit PHP 1,320,100

Cash - Treasury PHP 1,320,100
Pre Trial Balance Dr Cr
Cash - Collecting Officer PHP 178,000
Accounts Receivable PHP 135,000
Allowance for Impairment PHP 120
Office Supplies Inventory PHP 1,580
office Equipment PHP 738,000
Accumulated Depreciation - Machinery & Eqpt PHP 140,220
Buildings PHP 500,000
Accumulated Depreciation - Bldg. PHP 19,000

Due to BIR PHP 0

Due to GSIS PHP 1,275
Due to Pag-IBIG PHP 850
Due to PhilHEALTH PHP 43
Accounts Payable PHP 134,360
Accumulated Surplus/Deficit PHP 1,256,713

PHP 1,552,580 PHP 1,552,581

PHP 1