CASH RECEIPTS BOOKS

Date Payor TIN

10/1/2018 Del Mundo Shirts Station
10/5/2018 Selisana Garments
10/8/2018 Cash
10/8/2018 Modesto Bargain House
10/8/2018 Calamba Commercial
10/12/2018 Marasigan Enterprise
10/15/2018 Cash
10/19/2018 Cardenas Marketing
10/22/2018 Cash
10/22/2018 Modesto Bargain House

10/24/2018 Mataguinas Sales

10/26/2018 Selisana Garments
10/29/2018 Modesto Bargain House
10/30/2018 Cardenas Marketing
10/31/2018 Cash
10/31/2018 Marasigan Enterprise
10/31/2018 Feliciano Outfitters
 Particulars OR No. PR No. Invoice No. Cash on Hand
Received full payment of sale made on Sept. 21 246 89,600.00
Received full payment of sale made on Sept. 25 233 249 49,280.00
Cash sales 418,432.00
Received full payment of sale made on Sept. 28 234 251 26,880.00
Received partial payment of sale made on Sept. 8 235 230 11,200.00
Received full payment of sale made on Sept. 12 236 235 78,400.00
Cash sales 344,960.00
Received full payment of sale made on Sept. 19 237 244 17,920.00
Cash sales 328,720.00
Received full payment of sale made on Oct. 12 238 256 53,760.00
Received a check for the maturity value of 60-day. 10% note
dated August 25, 2015 239 2,400.00
Received full payment of sale made on Oct. 16 240 257 100,800.00
Cash sales 259 89,600.00
Received full payment of sale made on Oct. 1 241 254 56,000.00
Cash sales 567,952.00
Received full payment of sale made on Oct. 19 242 258 64,960.00
Cash sales 260 76,160.00

2,377,024.00
 Debit Credit
Accounts
Output VAT Receivable Sales
89,600.00
49,280.00
418,432.00
26,880.00
11,200.00
78,400.00
344,960.00
17,920.00
328,720.00
6,451.20 60,211.20

12,096.00 112,896.00
89,600.00
6,720.00 62,720.00
567,952.00
7,795.20 72,755.20
76,160.00

33,062.40 - - - 581,862.40 1,825,824.00

Credit

Interest Receivable Proof

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2,400.00 -
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2,400.00 -
CASH DISBURSEMENT BOOKS

Date Payee TIN

10/2/2018 Tria Forwarders
10/3/2018 Camiseria Palaganas
10/5/2018 Salvador Services

10/9/2018 Bisana Marketing

10/10/2018 Social Security System

10/10/2018 Bureau of Internal Revenue

10/11/2018 PhilHealth Insurance Corp.

10/13/2018 Mones Trading

10/15/2018
10/15/2018 Geron Merchandising

10/15/2018 Burgos Shirts

10/15/2018 PAG-IBIG
10/17/2018 Blanche Manufacturing Company

10/18/2018 Andam Repairs

10/22/2018 Galang Freight Services

10/23/2018 Dona Deogracia Corpuz Development

10/23/2018 Gamba Supplies
10/24/2018 Victorino Wears

10/25/2018 Bureau of Internal Revenue

10/26/2018 Bisana Marketing

10/29/2018 Therese Ballada

10/29/2018 Winston Apalisoc
10/30/2018 Meralco

10/30/2018 Mabuhay Philippines Telephone Co.

10/30/2018 People's Journal
10/31/2018

10/31/2018 Therese Ballada

 Particulars CV No. Check No. Ref. No.
Paid freight on Oct. 2 shipment 81191 Waybill No. 987643
Paid Voucher No. 193 in full 81192 Supplier's Invoice No. 1824
Paid for computer repairs covered by service invoice 81193 Service Invoice No. 747

Paid Voucher No. 198 in full settlement of Sept. 29 purchase 81194 Supplier's Invoice No. 531
Paid Voucher No. 200 in payment for September contributions to SSS
and EC fund 81195
Paid Voucher No. 201 in payment for September withholding taxes on
salaries 81196
Paid Voucher No. 202 in payment for September contributions to
PhilHealth Fund 81197

Paid Voucher No. 199 in full settlement of Sept. 28 purchase 81198 Supplier's Invoice No. 089
Recorded Voucher No. 211 for the semi-monthly payroll 211 81199
Recorded Voucher No. 212 for supplies purchase 212 81200 Supplier's Invoice No. 0123

Paid Voucher No. 197 in settlement of the Sept. 25 purchase 81201 Supplier's Invoice No. 2183

Paid Voucher No. 203 for September contributions to PAG-IBIG 81202

Paid Voucher No. 205 in payment for Oct. 2 purchase 81203

Recorded Voucher No. 215 in payment for equipment repairs 215 81204 Supplier's Invoice No. 257
Recorded Voucher No. 217 in payment for freight on the recent
shipment from Bisana Marketing 217 81205 Waybill No. 80534

Recorded Voucher No. 218 for the maturity value of the 120-day, 12%
note dated June 25, 2015 payable to Dona Deogracia Corpuz
Development Bank. Interest was accrued on the note through Sept.
30 218 81206
Recorded Voucher No. 219 in payment for supplies 219 81207
Paid Voucher No. 195 in settlement of Sept. 24 purchase 81208
Paid Voucher No. 204 in payment for value added tax due for the
month of September 81209
Paid Voucher No. 213 in full settlement of Oct. 16 purchase 81210

Recorded Voucher No. 222 in payment for her personal use 222 81211
Recorded Voucher No. 223 to replenish petty cash fund 223 81212
Recorded Voucher No. 224 in payment for October service 224 81213
Recorded Voucher No. 225 in payment to Mabuhay Philippines
Telephone Co. 225 81214
Recorded Voucher No. 226 for this month's advertising 226 81215
Recorded Voucher No. 227 for the semi-monthly payroll 227 81216

Recorded Voucher No. 232 in payment for her personal use 232 81217
 Credit

SSS and EC PhilHealth Pag-IBIG

Contributions Contributions Contributions Withholding Taxes
Cash on Hand Payable Payable Payable Payable Input VAT
1,120.00
26,880.00
2,688.00

224,000.00

15,650.00

14,102.24

6,407.50

112,000.00
104,853.81 2,543.20 1,601.88 450.00 7,051.12
6,720.00

44,800.00

1,800.00
179,200.00 21,504.00

5,600.00

3,360.00

16,166.67
7,100.80
24,640.00

63,003.00
134,400.00 16,128.00

160,000.00
6,216.00
16,800.00

8,176.00
8,960.00
104,853.81 2,543.20 1,601.88 450.00 7,051.12

45,000.00
1,344,497.83 5,086.40 3,203.76 900.00 14,102.24 37,632.00
 Repairs and SSS and EC PhilHealth
Maintenance Contributions Withholding Taxes Contributions
Freight In Accounts Payable Expense Payable Payable Payable
1,120.00
26,880.00
2,688.00

224,000.00

15,650.00

14,102.24

6,407.50

112,000.00

44,800.00

200,704.00

5,600.00

3,360.00

24,640.00

150,528.00
3,360.00 783,552.00 8,288.00 15,650.00 14,102.24 6,407.50
 Pag-IBIG
Contributions Therese Ballada,
Salaries Expense Supplies Payable Interest Payable VAT Payable Withdrawals

116,500.00
6,720.00

1,800.00

16,166.67
7,100.80

63,003.00

160,000.00

116,500.00

45,000.00
233,000.00 13,820.80 1,800.00 16,166.67 63,003.00 205,000.00
 Miscellaneous Advertising
Supplies Expense Utilities Expense Expense

5,432.00 784.00
16,800.00

8,176.00
8,960.00
5,432.00 784.00 24,976.00 8,960.00 - -
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Debit
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Debit
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Proof
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0.01

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SALES BOOKS

Date Customers TIN Address Particulars

10/1/2018 Cardenas Marketing Sold merchandise on account
10/4/2018 Del Mundo Shirts Station Sold merchandise on account
10/8/2018 Cash Cash sales
10/12/2018 Modesto Bargain House Sold merchandise on account
10/15/2018 Cash Cash sales
10/16/2018 Selisana Garments Sold merchandise on account
10/19/2018 Marasigan Enterprise Sold merchandise on account
10/22/2018 Cash Cash sales
10/29/2018 Modesto Bargain House Sold merchandise on cash
10/31/2018 Cash Cash sales
10/31/2018 Feliciano Outfitters Sold merchandise on cash
 VATABLE

Project Site Quantity Invoice No. Trade Receivables Output VAT Sales
254 62,720.00 6,720.00 56,000.00
255 25,088.00 2,688.00 22,400.00
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256 60,211.20 6,451.20 53,760.00
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257 112,896.00 12,096.00 100,800.00
258 72,755.20 7,795.20 64,960.00
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259 -
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333,670.40 35,750.40 297,920.00
VATABLE Non-VAT
Other
Rental Other Income Sales Rental Income

418,432.00

344,960.00

328,720.00
89,600.00
567,952.00
76,160.00

- - 1,825,824.00 -
PURCHASE BOOKS
Date Suppliers
10/2/2018 Blanche Manufacturing Company
10/5/2018 Manalo Shirt Factory
10/16/2018 Bisana Marketing
10/20/2018 Camiseria Palaganas
10/24/2018 Burgos Shirts
10/26/2018 Blanche Manufacturing Company
TIN Particulars Invoice No.
Purchased merchandise on account
Purchased merchandise on account 828
Purchased merchandise on account
Purchased merchandise on account 1898
Purchased merchandise on account 2301
Purchased merchandise on account
 VAT Purchases
Supplies and Spare
Trade Payables Input VAT Inventory Office Supplies Parts Fuel and Oil
200,704.00 21,504.00 179,200.00
25,589.76 2,741.76 22,848.00 -
150,528.00 16,128.00 134,400.00 -
125,440.00 13,440.00 112,000.00 -
125,440.00 13,440.00 112,000.00
230,809.60 24,729.60 206,080.00
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858,511.36 91,983.36 766,528.00 - - -
 Non-VAT Purchases
Supplies and Spare
Office Supplies Parts

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JOURNAL BOOK

Purchase Return Furniture and

Date Particulars Sales and Allowances Fixtures

Issued credit memo as an allowance for defects in

merchandise purchased and retained by Selisana
10/4/2018 Garments 4,480.00

Returned defective merchandise to Blanche

Manufacturing Company and received a credit
10/5/2018 memorandum 11,200.00
Acquired an executive desk and chair from Medina
10/12/2018 Office System 40,320.00
Returned the executive chair purchased from Medina
10/17/2018 Office System on Oct. 12

Accepted a 12% note from Calamba Commercial in

10/19/2018 settlement of the open account
Recorded Voucher No. 228 for the SSS and EC
10/31/2018 Contributions for the current month
Recorded Voucher No. 229 for the PhilHealth
10/31/2018 Contributions for the current month
Recorded Voucher No. 230 for the Pag-IBIG
10/31/2018 Contributions for the current month
Recorded Voucher No. 231 for taxes withheld for the
10/31/2018 current month
Considered the account of Tresma Mata Store
10/31/2018 uncollectible
 SSS and EC PhilHealth Pag-IBIG
Accounts Notes Contibutions Contributions Contributions Withholding Taxes Uncollectible
Payable Receivable Expense Expense Expense Expense Accounts Expense

11,200.00

33600

15,650.00

6,407.50

1,800.00

14,102.24

6,720.00
15,650.00 6,407.50 1,800.00 14,102.24 6,720.00
DEBIT
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DEBIT
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Sales Return and Furniture and
Allowances Purchases Accounts Payable Fixtures

4,480.00

11,200.00

40,320.00

11,200.00
- - 4,480.00 11,200.00 40,320.00 11,200.00
 SSS and EC PhilHealth Pag-IBIG Allowance for
Accounts Contributions Contributions Contributions Withholding Taxes Uncollectible
Receivable Payable Payable Payable Payable Accounts

33600

15,650.00

6,407.50

1,800.00

14,102.24

6,720.00
33,600.00 15,650.00 6,407.50 1,800.00 14,102.24 6,720.00
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CREDIT
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Proof

- 4,480.00
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TRIAL BALANCE BALANCE SHEET
Debit Credit Debit Credit
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INCOME STATEMENT
Debit Credit
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