Anda di halaman 1dari 6

TAMAYO, NYRIL JADE J.

BACHELOR OF SCIENCE IN ACCOUNTANCY 3 14

COMPANY JULY 15, 2016


No. of Shares Price Total Amount

Universal Robina Corporation (URC) 1,000 199.7 199,700


San Miguel Corporation (SMC) 2,000 77.9 155,800
Robinsons Retail (RRHI) 3,500 88 308,000
Meralco (MER) 1,000 309.4 309,400
TOTAL 972,900

July 15, 2016 Sold 3,500 shares of Robinsons Retail (RRHI) at 88 for Php308,000 (Php88 x 3,500sh).
Gain on selling is computed as 88-78 = 10 x 3,500sh = Php35,000.

COMPANY JULY 18, 2016


No. of Shares Price Total Amount

Universal Robina Corporation (URC) 1,000 199.9 199,900


San Miguel Corporation (SMC) 2,000 78 156,000
Meralco (MER) 1,000 311 311,000
BDO Unibank (BDO) 1,500 114 171,000
TOTAL 837,900

July 18, 2016 Bought 1,500 shares from BDO Unibank (BDO) at 114 for Php171,000 (Php114 x 1,500sh).
COMPANY JULY 19, 2016
No. of Shares Price Total Amount

Universal Robina Corporation (URC) 1,000 200 200,000


San Miguel Corporation (SMC) 2,000 78 156,000
Meralco (MER) 1,000 308.2 308,200
BDO Unibank (BDO) 1,500 114.4 171,600
TOTAL 835,800

July 19, 2016 Sold 1,000 shares of Universal Robina Corporation (URC) at 200 for Php 200,000
(Php200x 1,000sh).
Loss on selling is computed as 200-204 = 4 x 1,000sh = (Php4,000).

COMPANY JULY 20, 2016


No. of Shares Price Total Amount

San Miguel Corporation (SMC) 2,000 78 156,000


Meralco (MER) 1,000 309 309,000
BDO Unibank (BDO) 1,500 115.3 172,950
Concepcion (CIC) 1,000 50 50,000
TOTAL 687,950

July 20, 2016 Bought 1,000 shares from Concepcion (CIC) at 50 for Php50,000 (Php50 x 1,000sh).
COMPANY JULY 21, 2016
No. of Shares Price Total Amount

San Miguel Corporation (SMC) 2,000 80 160,000


Meralco (MER) 1,000 308.6 308,600
BDO Unibank (BDO) 1,500 115.8 173,700
Concepcion (CIC) 1,000 53.6 53,600
TOTAL 695,900

July 21, 2016 Sold 1,500 shares of BDO Unibank (BDO) at 115.8 for Php173,700 (Php115.8 x 1,500sh).
Gain on selling is computed as 115.8-114 = 1.8 x 1,500sh = Php2,700

COMPANY JULY 22, 2016


No. of Shares Price Total Amount

San Miguel Corporation (SMC) 2,000 81.55 163,100


Meralco (MER) 1,000 309 309,000
Concepcion (CIC) 1,000 57 57,000
BHI HLDG (BH) 650 700 455,000
TOTAL 984,100

July 22, 2016 Bought 650 shares from BHI HLDG (BH) at 700 for Php455,000 (Php700 x 650sh).
COMPANY JULY 25, 2016
No. of Shares Price Total Amount

San Miguel Corporation (SMC) 2,000 83 166,000


Meralco (MER) 1,000 313 313,000
Concepcion (CIC) 1,000 58 58,000
BHI HLDG (BH) 650 1,000 650,000
TOTAL 1,187,000

July 25, 2016 Sold 2,000 shares of San Miguel Corporation (SMC) at 83 for Php166,000 (Php83 x 2,000sh).
Gain on selling is computed as 83-77 = 6 x 2,000sh = Php12,000

COMPANY JULY 26, 2016


No. of Shares Price Total Amount

Meralco (MER) 1,000 317 317,000


Concepcion (CIC) 1,000 58.4 58,400
BHI HLDG (BH) 650 1,350 877,500
PLDT (TEL) 450 2,060 927,000
TOTAL 2,179,900

July 26, 2016 Sold 650 shares of BHI HLDG (BH) at 1,350 for Php877,500 (Php1,350 x 650sh).
Gain on selling is computed as 1350-700 = 650 x 650sh = Php422,500.
Bought 450 shares from PLDT (TEL) at 2,060 for Php927,000 (Php2,060 x 450sh).
COMPANY JULY 27, 2016
No. of Shares Price Total Amount

Meralco (MER) 1,000 321.6 321,600


Concepcion (CIC) 1,000 60.5 60,500
PLDT (TEL) 450 2,100 945,000
Philtrust (PTC) 500 450 225,000
TOTAL 1,552,100

July 27, 2016 Bought 550 shares from Philtrust (PTC) at 450 for Php247,500 (Php450 x 550sh).

COMPANY JULY 28, 2016


No. of Shares Price Total Amount

Meralco (MER) 1,000 325.2 325,200


Concepcion (CIC) 1,000 61 61,000
PLDT (TEL) 450 2,120 954,000
Philtrust (PTC) 500 500 250,000
TOTAL 1,590,200

July 28, 2016 Sold 1,000 shares of Meralco (MER) at 325.2 for Php325,200 (Php325.2 x 1,000sh).
Gain on selling is computed as 325.2-312.2 = 13 x 1,000sh = Php13,000.
Sold 1,000 shares of Concepcion (CIC) at 61 for Php61,000 (Php61 x 1,000sh).
Gain on selling is computed as 61-50 = 11 x 1,000sh = Php11,000.
Sold 450 shares of PLDT (TEL) at 2,120 for Php954,000 (Php2,120 x 450sh).
Gain on selling is computed as 2,120-2,060 = 60 x 450sh = Php27,000.
Sold 500 shares of Philtrust (PTC) at 500 for Php250,000 (Php500 x 500sh).
Gain on selling is computed as 500-450 = 50 x 500sh = Php25,000.

COMPUTATION FOR PROFIT:

Gain on Sales
Robinsons Retail 35,000
BDO Unibank 2,700
San Miguel Corporation 12,000
BHI HLDG 422,500
Meralco 13,000
Concepcion 11,000
PLDT 27,000
Philtrust 25,000
Total 548,200
Less: Loss on Sales
Universal Robina Corporation (4,000)
Total Net Gain/Profit 544,200