KASHATO SHIRTS

WORKSHEET
October 31, 2008

NO.
100
101
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112
113
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130
140
141
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153
154
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161
200
201
202
210
211
212
213
214
220
221
230
240
300
301
400
401
402
410
500
501
502
503

ACCOUNT TITLE
Cash
Petty Cash
Notes Receivable
Interest Receivable
Accounts Receivable
Allowance for Uncollectible Accounts
Merchandise Inventory
Supplies
Prepaid Insurance
Prepaid Rent
Furniture and Fixtures
Accum. Dep. - Furniture & Fixture
Equipment
Accum. Dep. - Equipment
Service Vehicle
Accum. Dep. - Service Vehicle
Rent Deposit
Utilities Deposit
Notes Payable
Interest Payable
Accounts Payable
Salaries Payable
SSS and EC Contribution Payable
Philhealth Contribution Payable
PAG-IBIG Contribution Payable
Withholding Tax Payable
Rent Payable
Utilities Payable
Value Added Tax Payable
Voucher's Payable
Rosita Fernandez, Capital
Rosita Fernandez, Withdrawals
Sales
Sales Discounts
Sales Returns and Allowances
Interest Income
Purchases
Transportation IN
Purchases Discounts
Purchases Returns and Allowances

UNADJUSTED
TRIAL BALANCE
DEBIT
CREDIT
615,024.60
8,000.00
33,600.00

ADJUSTMENTS
DEBIT
CREDIT
22,400.00

134.40
188,160.00

22,400.00
4,771.20

2,688.00
800,000.00
31,690.00
12,750.00
150,000.00
676,000.00

22,190.00
2,750.00
50,000.00
74,250.00

7,605.00

134,500.00

12,250.00

33,000.00

5,500.00

735,000.00
410,000.00
150,000.00
18,500.00

625,555.56
2,408,205.17

ADJUSTED
TRIAL BALANCE
DEBIT
CREDIT
637,424.60
8,000.00
33,600.00
134.40
165,760.00
7,459.20
800,000.00
9,500.00
10,000.00
100,000.00
676,000.00
81,855.00
735,000.00
146,750.00
410,000.00
38,500.00
150,000.00
18,500.00

482,048.00

482,048.00

11,135.00
3,525.00
1,800.00
22,795.16

11,135.00
3,525.00
1,800.00
22,795.16

104,252.40

104,252.40

INCOME
STATEMENT
DEBIT
CREDIT

800,000.00

723,677.00

410,000.00
150,000.00
18,500.00

2,408,205.17

1,632,000.00

195,000.00
1,632,000.00

5,640.00
4,000.00

5,640.00
4,000.00
134.40

1,632,000.00
5,640.00
4,000.00

1,734.40
684,400.00
4,000.00

6,400.00
10,000.00

723,677.00
9,500.00
10,000.00
100,000.00
676,000.00
735,000.00

195,000.00

1,600.00

DEBIT
637,424.60
8,000.00
33,600.00
134.40
165,760.00

625,555.56

195,000.00

684,400.00
4,000.00

BALANCE SHEET

1,734.40
684,400.00
4,000.00

6,400.00
10,000.00

6,400.00
10,000.00

600
601
602
603
604
605
610
611
612
613
620
630
631
632
640
650

Advertising Expense
Supplies Expense
Insurance Expense
Rent Expense
Utilities Expense
Repairs and maintenance Expense
Salaries Expense
SSS and EC Contribution Expense
Philhealth Contribution Expense
PaG-IBIG Contribution Expense
Uncollectible Accounts Expense
Dep. Exp. - Furniture and Fixture
Dep. Exp. - Equipment
Dep. Exp - Service vehicle
Miscellaneous Expense
Interest Expense
TOTALS
NET INCOME

8,000.00
22,190.00
2,750.00
50,000.00
22,300.00
7,400.00
154,320.00
7,218.30
1,762.50
900.00

700.00
3,833.33
4,928,198.73

4,771.20
7,605.00
12,250.00
5,500.00
4,928,198.73

753,156.16

753,156.16

8,000.00
22,190.00
2,750.00
50,000.00
22,300.00
7,400.00
154,320.00
7,218.30
1,762.50
900.00
4,771.20
7,605.00
12,250.00
5,500.00
700.00
3,833.33
4,958,459.33

4,958,459.33

8,000.00
22,190.00
2,750.00
50,000.00
22,300.00
7,400.00
154,320.00
7,218.30
1,762.50
900.00
4,771.20
7,605.00
12,250.00
5,500.00
700.00
3,833.33
1,809,540.33

2,373,811.40

3,872,596.00

564,271.07
2,373,811.40

2,373,811.40

3,872,596.00

BALANCE SHEET
CREDIT

7,459.20

81,855.00
146,750.00
38,500.00

482,048.00
11,135.00
3,525.00
1,800.00
22,795.16

104,252.40
2,408,205.17

3,308,324.93
564,271.07
3,872,596.00