Practice Set Book 2

GENERALLEDGER
ACCOUNT
CashOnHand
Date
2001
March
ACCOUNT
Date
2001
February
March
Particulars
F
SJ
31
Debit
Date
2001
P141,312.50 March
31
CashInBankUCPB(C/A)
Particulars
28 Beg.Balance
31
F
GJ1
CRJ
Debit
Date
2001
P62,001.17 March
196,162.50
31
P258,163.67
31
ACCOUNT
Date
2001
February
March
PettyCashFund
Particulars
28 Beg.Balance
20 Replenishment
F
GJ1
Debit
P5,000.00 March
3,374.00
Date
2001
20
P8,374.00
31
ACCOUNT
AccountsReceivable
Date
2001
February
March
Particulars
28 Beg.Balance
31
F
GJ1
SJ
Debit
Date
2001
P12,000.00 March
19,700.00
31
P31,700.00
31
GENERALLEDGER
ACCOUNT
Date
2001
March
AllowanceforDoubtfulAccounts
Particulars
31 EndingBalance
ACCOUNT
Date
ACCOUNT
Date
Debit
Date
2001
February
March
P5,989.57
NotesReceivable
Particulars
Debit
Date
Debit
Date
InterestReceivable
Particulars
28
31
ACCOUNT
Date
2001
February
March
FinishedGoodsInventory
Particulars
28 Beg.Balance
31
F
GJ1
PDJ
Debit
Date
2001
P110,000.00 March
11,658.52
31
P121,658.52
31
GENERALLEDGER
ACCOUNT
Date
2001
February
March
GoodsInProcessInventory
Particulars
28 Beg.Balance
6 OH(JONo.84)
8 OH(JONo.85)
Labor
12 OH(JONo.86)
13 OH(JONo.87)
15 OH(JONo.88)
Labor
19 OH(JONo.89)
22 OH(JONo.90)
Labor
26 OH(JONo.91)
29 Labor
29 Materials
31 Labor
OH(JONo.92/93)
F
GJ1
GJ2
GJ2
GJ2
GJ2
GJ2
GJ2
GJ2
GJ3
GJ3
GJ3
GJ3
GJ3
MRJ
AJE
AJE
Debit
P16,390.46 March
2,237.69
2,232.62
4,435.00
5,583.06
2,634.77
3,159.75
4,505.00
3,800.25
4,531.42
4,220.00
4,878.93
4,280.00
22,093.00
655.00
6,185.84
P91,822.79
Date
2001
31
31
ACCOUNT
Date
2001
February
March
MaterialsInventory
Particulars
28 Beg.Balance
31
F
GJ1
VR
Debit
Date
2001
P31,525.00 March
23,590.00
31
P55,115.00
31
ACCOUNT
Date
2001
February
PrepaidInsurance
Particulars
28 Beg.Balance
F
GJ1
Debit
Date
2001
P2,500.00 March
31
31
ACCOUNT
Date
2001
February
Land
Particulars
28 Beg.Balance
F
GJ1
Debit
Date
2001
P75,000.00 March
31
GENERALLEDGER
ACCOUNT
Date
2001
February
Building
Particulars
28 Beg.Balance
F
GJ1
Debit
Date
2001
P500,000.00 March
31
ACCOUNT
Date
2001
AccumulatedDepreciationBuilding
Particulars
Debit
March
EndingBalance
ACCOUNT
Date
2001
February
Date
2001
February
March
28
31
P11,250.00
MachineryandEquipment
Particulars
28 Beg.Balance
F
GJ1
Debit
Date
2001
P138,000.00 March
31
ACCOUNT
Date
2001
AccumulatedDepreciationMachineryandEquipment
Particulars
Debit
March
31 EndingBalance
Date
2001
February
March
28
31
P5,179.17
GENERALLEDGER
ACCOUNT
Date
2001
February
FurnitureandFixtures
Particulars
28 Beg.Balance
F
GJ1
Debit
Date
2001
P68,000.00 March
31
ACCOUNT
AccumulatedDepreciationFurnitureandFixtures
Date
2001
Particulars
Debit
March
31 EndingBalance
ACCOUNT
Date
2001
February
Date
2001
February
March
28
31
P3,000.00
DeliveryEquipment
Particulars
28 Beg.Balance
F
GJ1
Debit
Date
2001
P145,000.00 March
31
ACCOUNT
AccumulatedDepreciationDeliveryEquipment
Date
2001
March
Particulars
31
Debit
Date
2001
February
28
March
EndingBalance
31
P7,000.00
GENERALLEDGER
ACCOUNT
Date
2001
February
OfficeEquipment
Particulars
28 Beg.Balance
F
GJ1
Debit
Date
2001
P16,000.00 March
31
ACCOUNT
AccumulatedDepreciationOfficeEquipment
Date
2001
Particulars
Debit
March
EndingBalance
ACCOUNT
Date
Date
2001
February
March
P1,633.33
Investments
Particulars
Debit
Date
28
31
ACCOUNT
VouchersPayable
Date
2001
March
Particulars
21 InputTax
31
F
GJ
CR
Debit
Date
2001
P7.00 February
144,442.36 March
28
31
P144,449.36
31 EndingBalance
P14,066.25
GENERALLEDGER
ACCOUNT
NotesPayable
Date
ACCOUNT
Particulars
Debit
Debit
Date
DepositsfromCustomers
Date
2001
March
Particulars
31
SJ
Date
2001
P37,537.50 February
March
P37,537.50
31 EndingBalance
P6,875.00
28
31
ACCOUNT
SSPremiumsPayable
Date
2001
March
Particulars
1
F
VR
Debit
Date
2001
P4,686.70 February
March
28
29
31
P4,686.70
31 EndingBalance
ACCOUNT
MedicarePremiumsPayable
Date
2001
March
P7,644.20
Particulars
1
F
VR
Debit
Date
2001
P631.25 February
March
28
29
31
P631.25
31 EndingBalance
P1,175.00
GENERALLEDGER
ACCOUNT
ECPremiumsPayable
Date
2001
March
Particulars
1
F
VR
Debit
Date
2001
P160.00 February
March
P160.00
31 EndingBalance
P160.00
28
31
ACCOUNT
HDMFPremiumsPayable
Date
2001
March
Particulars
1
F
VR
Debit
Date
2001
P900.00 February
March
28
29
31
P900.00
31 EndingBalance
ACCOUNT
WithholdingTaxesPayable
Date
2001
March
P1,800.00
Particulars
1
F
VR
Debit
Date
2001
P10,258.84 February
March
28
7
14
22
29
P10,258.84
31 EndingBalance
ACCOUNT
Date
2001
P9,903.28
InterestPayable
Particulars
Debit
March
Date
2001
March
31 EndingBalance
31
P3,450.00
GENERALLEDGER
ACCOUNT
AccruedPayroll
Date
2001
March
Particulars
1
F
VR
Debit
Date
2001
P5,640.00 February
March
28
31
P5,640.00
31 EndingBalance
ACCOUNT
Date
ACCOUNT
Date
2001
P1,080.00
DividendsPayable
Particulars
Debit
Date
Debit
Date
2001
IncomeTaxesPayable
Particulars
March
March
31 EndingBalance
ACCOUNT
Date
2001
31
P6,735.67
VATPayable
Particulars
Debit
Date
2001
March
February
March
31 EndingBalance
28
31
P27,023.09
GENERALLEDGER
ACCOUNT
InputTax
Date
2001
March
Particulars
31
F
VR
Debit
Date
2001
P2,359.00 March
21
31
P2,359.00
ACCOUNT
OutputTax
Date
2001
March
Particulars
Debit
Date
2001
18,050.00 March
31
MortgagePayable
Date
2001
March
AJE
31
ACCOUNT
Particulars
14
31 EndingBalance
F
VR
Debit
Date
2001
P10,000.00 February
P335,000.00
28
ACCOUNT
Date
2001
CapitalStock
Particulars
Debit
March
31 EndingBalance
Date
2001
February
28
P650,000.00
GENERALLEDGER
ACCOUNT
Date
ACCOUNT
Date
2001
PremiumonCapitalStock
Particulars
Debit
Date
Debit
Date
2001
February
March
RetainedEarnings
Particulars
March
31 EndingBalance
P115,798.61
28
31
ACCOUNT
IncomeandExpenseSummary
Date
2001
March
Particulars
31
31
F
CE
CE
Debit
Date
2001
384,000.19 March
12,509.11
31
396,509.30
ACCOUNT
Sales
Date
2001
March
Particulars
31
F
CE
Debit
Date
2001
P396,339.30 February
March
28
31
P396,339.30
GENERALLEDGER
ACCOUNT
Date
2001
February
March
CostofGoodsSold
Particulars
28 Beg.Balance
31
F
GJ1
PDJ
Debit
P96,960.55 March
91,695.43
P188,655.98
Date
2001
31
ACCOUNT
Date
2001
February
March
FactoryOverhead
Particulars
28 Beg.Balance
5 IndirectMaterials
IndirectMaterials
7 IndirectMaterials
8 IndirectLabor
COLA
15 IndirectLabor
COLA
Supervision
COLA
22 IndirectLabor
COLA
29 IndirectLabor
COLA
Supervision
COLA
31
F
GJ1
MRJ
MRJ
MRJ
GJ2
GJ2
GJ2
GJ2
GJ2
GJ2
GJ3
GJ3
GJ3
GJ3
GJ3
GJ3
VR
AJE
Debit
Date
2001
P49,066.24 March
50.00
50.00
90.00
825.00
350.00
655.00
350.00
8,250.00
250.00
1,000.00
350.00
920.00
350.00
8,250.00
250.00
2,310.00
12,190.70
31
P85,556.94
ACCOUNT
FactoryOverheadCuttingDepartment
Date
2001
March
Particulars
AJE
31
ACCOUNT
Date
2001
Debit
Date
2001
P37,645.54 March
31
FactoryOverheadAssemblingDepartment
Particulars
Debit
Date
2001
March
AJE
31
P24,073.06 March
31
GENERALLEDGER
ACCOUNT
FactoryOverheadFinishingDepartment
Date
2001
March
Particulars
AJE
31
ACCOUNT
Debit
Date
2001
P23,838.34 March
31
AppliedFactoryOverheadCuttingDepartment
Date
2001
March
Particulars
31
F
AJE
Debit
Date
2001
P28,763.09 February
March
P28,763.09
ACCOUNT
Date
2001
AppliedFactoryOverheadAssemblingDepartment
Particulars
Debit
Date
2001
28
12
13
15
19
22
26
31
March
31
AJE
P31,949.16 February
March
28
6
8
12
13
15
19
22
26
31
P31,949.16
ACCOUNT
AppliedFactoryOverheadFinishingDepartment
Date
2001
March
Particulars
31
F
AJE
Debit
Date
2001
P31,664.30 February
March
28
6
8
12
13
15
19
22
26
31
P31,664.30
GENERALLEDGER
ACCOUNT
Under/OverappliedFactoryOverhead
Date
2001
March
Particulars
31
F
AJE
Debit
P6,819.61 March
Date
2001
31
ACCOUNT
Date
2001
February
March
MarketingExpenseControl
Particulars
28 Beg.Balance
15 Salaries
29 Salaries
31
31
F
GJ1
GJ2
GJ3
VR
AJE
AJE
Debit
Date
2001
P33,325.13 March
6,200.00
6,200.00
2,070.00
903.00
3,500.00
31
P52,198.13
ACCOUNT
Date
2001
February
March
AdministrativeExpenseControl
Particulars
28 Beg.Balance
15 Salaries
31 Salaries
31
F
GJ1
GJ2
GJ3
VR
AJE
AJE
Debit
Date
2001
P81,656.85 March
21,750.00
21,750.00
494.00
2,789.60
7,889.57
31
P136,330.02
ACCOUNT
Payroll
Date
2001
March
Particulars
31
F
VR
Debit
P95,140.00 March
Date
2001
8
15
22
29
P95,140.00
GENERALLEDGER
ACCOUNT
InterestIncome
Date
ACCOUNT
Particulars
Particulars
ACCOUNT
Debit
Date
2001
100.00 March
31
PurchaseDiscount
Date
2001
March
Date
CE
31
ACCOUNT
Debit
IncomefromScrapSales
Date
2001
March
Particulars
31
InterestExpense
F
CE
Debit
70.00 March
Date
2001
31
Date
2001
March
Particulars
31
31
F
VR
AJE
Debit
P3,450.00 March
3,450.00
P6,900.00
Date
2001
31
DGER
Particulars
Particulars
NO.
101
Credit
CRJ
P141,312.50
NO.
102
Credit
CR
P144,372.36
P144,372.36
EndingBalance
Particulars
P113,791.31
NO.
103
Credit
VR
VR
VR
P810.00
2,070.00
494.00
P3,374.00
EndingBalance
P5,000.00
NO.
104
Particulars
Credit
CRJ
P22,437.50
P22,437.50
EndingBalance
P9,262.50
DGER
Particulars
Beg.Balance
NO.
104.1
Credit
GJ1
AJE
P300.00
5,689.57
P5,989.57
Particulars
Particulars
NO.
105
Credit
NO.
106
Credit
Particulars
NO.
107
Credit
PDJ
P26,000.00
P26,000.00
EndingBalance
P95,658.52
DGER
Particulars
FinishedGoods
NO.
108
Credit
PDJ
P77,353.95
P77,353.95
EndingBalance
Particulars
P14,468.84
NO.
109
Credit
MRJ
P22,283.00
P22,283.00
EndingBalance
Particulars
P32,832.00
NO.
110
Credit
AJE
750.00
EndingBalance
Particulars
P1,750.00
NO.
201
Credit
EndingBalance
P75,000.00
DGER
Particulars
EndingBalance
NO.
202
Credit
P500,000.00
Particulars
Beg.Balance
NO.
202.1
Credit
GJ1
AJE
P5,625.00
5,625.00
P11,250.00
Particulars
NO.
203
Credit
EndingBalance
Particulars
Beg.Balance
DGER
P138,000.00
NO.
203.1
Credit
GJ1
AJE
P2,354.17
2,825.00
P5,179.17
Particulars
NO.
204
Credit
EndingBalance
Particulars
Beg.Balance
P68,000.00
NO.
204.1
Credit
GJ1
AJE
P1,500.00
1,500.00
P3,000.00
Particulars
NO.
205
Credit
EndingBalance
Particulars
Beg.Balance
P145,000.00
NO.
205.1
Credit
GJ1
P3,500.00
AJE
3,500.00
P7,000.00
DGER
Particulars
NO.
206
Credit
EndingBalance
Particulars
Beg.Balance
P16,000.00
NO.
206.1
Credit
GJ1
AJE
P933.33
700.00
P1,633.33
Particulars
NO.
300
Credit
Particulars
Beg.Balance
NO.
401
Credit
GJ1
VR
P11,250.00
147,265.61
P158,515.61
DGER
Particulars
Particulars
Beg.Balance
NO.
402
Credit
NO.
403
Credit
GJ1
CRJ
P12,100.00
32,312.50
P44,412.50
Particulars
Beg.Balance
NO.
404
Credit
GJ1
VR
VR
AJE
AJE
P4,686.70
733.50
2,299.90
1,114.70
P3,496.10
P12,330.90
Particulars
Beg.Balance
NO.
405
Credit
GJ1
VR
VR
AJE
AJE
P631.25
250.00
337.50
250.00
337.50
P1,806.25
DGER
Particulars
Beg.Balance
NO.
406
Credit
GJ1
AJE
AJE
P160.00
70.00
90.00
P320.00
Particulars
Beg.Balance
NO.
407
Credit
GJ1
VR
AJE
P900.00
900.00
900.00
P2,700.00
Particulars
Beg.Balance
DGER
NO.
408
Credit
GJ1
VR
VR
VR
VR
VR
VR
P10,258.84
356.16
345.16
4,250.32
351.76
349.56
4,250.32
P20,162.12
Particulars
NO.
409
Credit
AJE
P3,450.00
Particulars
Beg.Balance
NO.
410
Credit
GJ1
AJE
P5,640.00
1,080.00
P6,720.00
Particulars
Particulars
NO.
411
Credit
NO.
412
Credit
P6,735.67
Particulars
NO.
413
Credit
Beg.Balance
GJ1
AJE
P11,325.09
15,698.00
P27,023.09
DGER
Particulars
NO.
413.1
Credit
GJ3
AJE
P7.00
2,352.00
P2,359.00
Particulars
Particulars
Beg.Balance
NO.
413.2
Credit
SJ
P18,050.00
NO.
501
Credit
GJ1
P345,000.00
Particulars
Beg.Balance
NO.
601
Credit
GJ1
P650,000.00
NO.
602
Credit
NO.
603
Credit
GJ1
CE
P103,289.50
12,509.11
DGER
Particulars
Particulars
Beg.Balance
P115,798.61
Particulars
NO.
603.1
Credit
CE
396,509.30
396,509.30
Particulars
Beg.Balance
NO.
701
Credit
GJ1
SJ
P215,839.30
180,500.00
P396,339.30
DGER
Particulars
NO.
801
Credit
AJE
CE
P6,819.61
181,836.37
P188,655.98
Particulars
NO.
901
Credit
AJE
P85,556.94
P85,556.94
Particulars
Particulars
NO.
902
Credit
AJE
37,645.54
NO.
903
Credit
AJE
Php24,073.06
NO.
904
Credit
AJE
23,838.34
NO.
905
Credit
GJ1
GJ2
GJ2
GJ2
GJ3
GJ3
GJ3
AJE
P16,486.90
3,710.70
797.93
637.90
1,136.32
2,123.73
1,281.35
2,588.26
DGER
Particulars
Particulars
Beg.Balance
JONo.86
JONo.87
JONo.88
JONo.89
JONo.90
JONo.91
JONo.92&93
28,763.09
Particulars
NO.
906
Credit
Beg.Balance
JONo.84
JONo.85
JONo.86
JONo.87
JONo.88
JONo.89
JONo.90
JONo.91
JONo.92&93
GJ1
GJ2
GJ2
GJ2
GJ2
GJ2
GJ3
GJ3
GJ3
AJE
P22,181.16
710.40
923.52
781.44
745.92
994.56
1,136.64
1,207.68
1,633.92
1,633.92
31,949.16
Particulars
Beg.Balance
JO.No.84
JO.No.85
JO.No.86
JO.No.87
JO.No.88
JO.No.89
JO.No.90
JO.No.91
JO.No.92&93
NO.
907
Credit
GJ1
GJ2
GJ2
GJ2
GJ2
GJ2
GJ3
GJ3
GJ3
AJE
P18,464.16
1,527.29
1,309.10
1,090.92
1,090.92
1,527.29
1,527.29
1,200.01
1,963.66
1,963.66
31,664.30
DGER
Particulars
NO.
908
Credit
AJE
P6,819.61
Particulars
NO.
1001
Credit
CE
52,198.13
P52,198.13
Particulars
NO.
1002
Credit
CE
136,330.02
P136,330.02
Particulars
NO.
1201
Credit
GJ2
GJ2
GJ2
GJ2
GJ3
GJ3
P5,610.00
5,510.00
36,450.00
5,570.00
5,550.00
36,450.00
P95,140.00
DGER
Particulars
Particulars
Particulars
NO.
1301
Credit
NO.
1302
Credit
CRJ
P100.00
NO.
1303
Credit
CR
P70.00
NO.
1401
Particulars
Credit
CE
Php6,900.00
Php6,900.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Tanguile(2x3x12)
Pieces
Date
2001
February
March
Qty.
RECEIVED
UnitPrice
Total
28
12
22
Qty.
4
4
ISSUED
UnitPrice
P240.00
240.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Tanguile(1/2x3x12)
Pieces
Date
2001
February
Qty.
RECEIVED
UnitPrice
Total
28
12
22
Qty.
2
2
ISSUED
UnitPrice
P40.00
40.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Tanguile(2x4x8)
Pieces
Date
2001
Qty.
RECEIVED
UnitPrice
Total
Qty.
ISSUED
UnitPrice
February
March
28
6
8
11
1
1
P140.00
140.00
20
140.00
26
1
1
140.00
150.00
P150.00 P750.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Tanguile(2x2x12)
Pieces
Date
2001
February
March
Qty.
28
6
8
11
RECEIVED
UnitPrice
Total
26
1
1
P160.00
160.00
3
1
2
160.00
165.00
165.00
165.00
P165.00 P825.00
14
20
21
Qty.
ISSUED
UnitPrice
170.00 850.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Tanguile(1x1x10)
Pieces
Date
2001
February
March
Qty.
28
6
8
20
21
RECEIVED
UnitPrice
Total
Qty.
ISSUED
UnitPrice
2
2
4
P78.00
78.00
78.00
2
2
78.00
70.00
P70.00 P350.00
26
MATERIALLEDGERCARD
ITEM:
UNIT:
Tanguile(1x3x10)
Pieces
Date
2001
February
March
Qty.
28
11
RECEIVED
UnitPrice
Total
P170.00 P850.00
12
21
22
Qty.
ISSUED
UnitPrice
5
1
P167.00
170.00
170.00
170.00 850.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Plywood(1/4)
Pieces
Date
2001
February
March
Qty.
28
6
11
RECEIVED
UnitPrice
Total
Qty.
1
5
P250.00 P1,250.00
ISSUED
UnitPrice
P240.00
14
4
2
1
26
240.00
250.00
250.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Narraply(3/4)
Pieces
Date
2001
February
March
Qty.
28
8
11
20
26
RECEIVED
UnitPrice
Total
Qty.
ISSUED
UnitPrice
P650.00
2
1
650.00
650.00
P650.00 P3,250.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Narraply(1/2)
Pieces
Date
2001
February
March
Qty.
28
6
11
26
RECEIVED
UnitPrice
Total
Qty.
ISSUED
UnitPrice
P600.00
600.00
P600.00 P3,000.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Narraply(1/4)
Pieces
Date
2001
February
March
Qty.
28
11
RECEIVED
UnitPrice
Total
Qty.
ISSUED
UnitPrice
P550.00 P2,750.00
MATERIALLEDGERCARD
ITEM:
UNIT:
BrassHandles
Sets
Date
2001
February
March
Qty.
RECEIVED
UnitPrice
Total
28
8
26
Qty.
7
7
ISSUED
UnitPrice
P20.00
20.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Liston(1/2x1/2x12)
Pieces
Date
2001
February
March
Qty.
28
7
8
10
RECEIVED
UnitPrice
Total
Qty.
ISSUED
UnitPrice
P40.00 P400.00
1
P42.00
14
42.00
20
42.00
26
42.00
MATERIALLEDGERCARD
ITEM:
UNIT:
VelvetCloth
Yards
Date
2001
February
March
Qty.
28
1
6
RECEIVED
UnitPrice
Total
Qty.
10
10
ISSUED
UnitPrice
P600.00
P550.00 P5,500.00
MATERIALLEDGERCARD
ITEM:
UNIT:
RubberFoam
Cuts
Date
2001
February
March
Qty.
28
1
6
RECEIVED
UnitPrice
Total
Qty.
10
25
ISSUED
UnitPrice
P50.00
P60.00 P1,500.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Cocolumber(1x2x12)
Pieces
Date
2001
February
March
Qty.
RECEIVED
UnitPrice
Total
28
1
Qty.
ISSUED
UnitPrice
P14.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Roller
Pieces
Date
2001
February
March
Qty.
RECEIVED
UnitPrice
Total
28
1
Qty.
ISSUED
UnitPrice
P25.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Varnish
Gallons
Date
2001
February
March
Qty.
28
7
RECEIVED
UnitPrice
Total
Qty.
ISSUED
UnitPrice
P90.00
MATERIALLEDGERCARD
ITEM:
UNIT:
Nails
Kilograms
Date
2001
February
March
Qty.
28
5
RECEIVED
UnitPrice
Total
Qty.
ISSUED
UnitPrice
P50.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P960.00
960.00
Qty.
10
6
2
BALANCE
UnitPrice
Total
P240.00 P2,400.00
240.00 1,440.00
240.00 480.00
###
###
###
###
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P80.00
80.00
Qty.
10
8
6
BALANCE
UnitPrice
Total
P40.00 P400.00
40.00 320.00
40.00 240.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
Qty.
BALANCE
UnitPrice
Total
P140.00
140.00
280.00
140.00
150.00
5
4
3
3
5
1
5
4
P140.00
140.00
140.00
140.00
150.00
140.00
150.00
###
150.00
P700.00
560.00
420.00
420.00
750.00
140.00
750.00
600.00
###
###
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P160.00
160.00
480.00
165.00
330.00
Qty.
5
4
3
3
5
4
2
2
5
330.00
5
ERCARD
MIN.BAL.
MAX.BAL.
BALANCE
UnitPrice
Total
P160.00 P800.00
160.00 640.00
160.00 480.00
160.00 480.00
165.00 825.00
160.00
165.00 660.00
165.00 330.00
165.00 330.00
170.00 850.00
165.00
170.00 850.00
###
###
###
ISSUED
Total
P156.00
156.00
312.00
156.00
140.00
Qty.
10
8
6
2
2
5
3
BALANCE
UnitPrice
P78.00
78.00
78.00
78.00
78.00
70.00
78.00
70.00
Total
P780.00
624.00
468.00
156.00
156.00
350.00
210.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P835.00
170.00
1,020.00
Qty.
BALANCE
UnitPrice
Total
5
5
5
P167.00 P835.00
167.00 835.00
170.00 850.00
4
9
3
170.00 680.00
170.00 1,530.00
170.00 510.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
Qty.
P240.00
5
4
4
BALANCE
UnitPrice
Total
P240.00 P1,200.00
240.00 960.00
240.00 P960.00
5
960.00
500.00
250.00
3
2
250.00 1,250.00
250.00 750.00
250.00 500.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P650.00
1,300.00
650.00
Qty.
5
4
9
7
6
BALANCE
UnitPrice
P650.00
650.00
650.00
650.00
650.00
Total
P3,250.00
2,600.00
5,850.00
4,550.00
3,900.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P600.00
600.00
ERCARD
MIN.BAL.
MAX.BAL.
Qty.
5
4
9
8
BALANCE
UnitPrice
P600.00
600.00
600.00
600.00
Total
P3,000.00
2,400.00
5,400.00
4,800.00
ISSUED
Total
Qty.
5
5
5
BALANCE
UnitPrice
Total
P600.00 P3,000.00
600.00 3,000.00
550.00 2,750.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
Qty.
P140.00
140.00
20
13
6
BALANCE
UnitPrice
Total
P20.00 P400.00
20.00 260.00
20.00 120.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P42.00
Qty.
10
10
10
9
10
BALANCE
UnitPrice
P42.00
42.00
40.00
42.00
40.00
Total
P420.00
420.00
400.00
378.00
400.00
252.00
84.00
3
10
1
10
42.00
10
42.00
40.00
42.00
40.00
###
40.00
126.00
400.00
42.00
400.00
400.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P6,000.00
Qty.
20
10
10
10
BALANCE
UnitPrice
P600.00
600.00
600.00
550.00
Total
P12,000.00
6,000.00
6,000.00
5,500.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
P500.00
ERCARD
Qty.
25
15
15
25
BALANCE
UnitPrice
P50.00
50.00
50.00
60.00
Total
P1,250.00
750.00
750.00
1,500.00
MIN.BAL.
MAX.BAL.
ISSUED
Total
Qty.
P28.00
10
8
BALANCE
UnitPrice
Total
P14.00 P140.00
14.00 112.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
Qty.
P150.00
10
4
BALANCE
UnitPrice
Total
P25.00 P250.00
25.00 100.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
Qty.
P90.00
5
4
BALANCE
UnitPrice
Total
P90.00 P450.00
90.00 360.00
ERCARD
MIN.BAL.
MAX.BAL.
ISSUED
Total
Qty.
P100.00
5
3
BALANCE
UnitPrice
Total
P50.00 P250.00
50.00 150.00
Department
Totals
CostDenomination
MaterialCost
LaborCost
PredeterminedRate
Cutting
P210,456.39 P136,397.86 P136,729.95
378,751.87
76,800.00 37,600.00
55.56%
177.60%
363.64%
JOBORDERCOSTSHEET
JobOrderNo.
84
Item:
ConferenceTables(2)
Customer:
Atty.ErnestoGonzalo
SalesPrice:
P22,000.00
Materials
CUTTING
P2,600.00
Labor
P722.80
260.00
Overhead
P1,444.72
Totals
P4,767.52
P260.00
Deposit:
ASSEMBLING
Labor
Overhead
JOBORDERCOSTSHEET
JobOrderNo.
85
Item:
SecretarialTables(4)
Customer:
AsiaComputerCenter
SalesPrice:
P26,400.00
Materials
CUTTING
P5,400.00
Labor
P957.16
195.00
195.00
Overhead
P3,000.56
Totals
P9,357.72
Deposit:
ASSEMBLING
Labor
Overhead
Totals
P390.00
JOBORDERCOSTSHEET
JobOrderNo.
86
Item:
LivingRoomSetElegantStyle
Customer:
Dr.LourdesCid
SalesPrice:
P38,500.00
Materials
CUTTING
P6,678.00
Labor
P260.00
455.00
220.00
Overhead
P3,710.70
Totals
P11,323.70
Deposit:
ASSEMBLING
Labor
Overhead
JOBORDERCOSTSHEET
JobOrderNo.
87
Item:
ExecutiveTable
Customer:
n/a
SalesPrice:
Materials
Labor
CUTTING
P1,436.00
P235.00
475.00
195.00
Deposit:
ASSEMBLING
Labor
Labor
Overhead
P797.93
Totals
P3,138.93
Overhead
JOBORDERCOSTSHEET
JobOrderNo.
88
Item:
ConferenceTable
Customer:
n/a
SalesPrice:
Materials
CUTTING
P1,148.00
Labor
P260.00
415.00
Overhead
P637.90
Totals
P2,460.90
Deposit:
ASSEMBLING
Labor
Overhead
JOBORDERCOSTSHEET
JobOrderNo.
89
Item:
Mr.Madrigal
Customer:
LivingRoomSetColonialStyle
SalesPrice:
P16,500.00
Materials
CUTTING
P2,045.00
Deposit:
ASSEMBLING
Labor
Materials
Labor
Labor
P455.00
430.00
Overhead
P1,136.32
Totals
P4,066.32
Overhead
JOBORDERCOSTSHEET
JobOrderNo.
90
Item:
Dividers(2)
Customer:
ViscountInc.
SalesPrice:
P26,400.00
Materials
CUTTING
P2,357.00
1,465.00
Labor
P390.00
455.00
455.00
455.00
Overhead
P2,123.73
Totals
P7,700.73
Deposit:
ASSEMBLING
Labor
Overhead
JOBORDERCOSTSHEET
JobOrderNo.
91
Item:
ConferenceTables(2)
Customer:
ManilaHotel
SalesPrice:
Materials
P20,350.00
CUTTING
P2,306.00
Labor
P430.00
435.00
130.00
Overhead
P1,281.35
Totals
P4,582.35
Deposit:
ASSEMBLING
Labor
Overhead
JOBORDERCOSTSHEET
JobOrderNo.
92
Item:
Customer:
N/A
SalesPrice:
Materials
CUTTING
P2,060.00
Labor
P325.00
455.00
325.00
Overhead
P1,144.66
Totals
P4,309.66
Deposit:
ASSEMBLING
Labor
Overhead
JOBORDERCOSTSHEET
JobOrderNo.
93
Item:
ConferenceandExecutiveTable
Customer:
PICPA
SalesPrice:
P27,500.00
Materials
CUTTING
P2,598.00
Labor
P410.00
455.00
195.00
Overhead
P1,443.60
Totals
P5,101.60
Deposit:
ASSEMBLING
Labor
Overhead
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
DateDelivered
P5,500.00
ASSEMBLING
P460.00
280.00
120.00
P816.96
710.40
P1,276.96
P1,110.40
February26
March4
March6
March6
FINISHING
P210.00
210.00
Labor
Overhead
1,527.29
P1,947.29
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
DateDelivered
P6,600.00
ASSEMBLING
P356.00
240.00
160.00
120.00
P632.26
923.52
P988.26
Labor
February28
March6
March8
March8
FINISHING
P180.00
180.00
Overhead
P1,309.10
P1,443.52
P1,669.10
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
DateDelivered
P9,625.00
ASSEMBLING
P160.00
280.00
P781.44
March4
March11
March12
March12
FINISHING
P180.00
120.00
Labor
P1,090.92
Overhead
P1,221.44
P1,390.92
RDERCOSTSHEET
ASSEMBLING
P260.00
160.00
DateOrdered:
DatePromised
DateFinished
DateDelivered
Labor
March6
March10
March13
March13
FINISHING
90.00
210.00
P745.92
P1,090.92
Overhead
P1,165.92
P1,390.92
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
DateDelivered
ASSEMBLING
P120.00
280.00
160.00
P994.56
March8
March15
March15
March15
FINISHING
P210.00
210.00
Labor
P1,527.29
Overhead
P1,554.56
P1,947.29
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
DateDelivered
P4,125.00
ASSEMBLING
P120.00
240.00
Labor
March12
March18
March18
March18
FINISHING
P210.00
210.00
Labor
280.00
P1,136.64
P1,527.29
Overhead
P1,776.64
P1,947.29
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
DateDelivered
P6,600.00
ASSEMBLING
P240.00
160.00
280.00
P1,207.68
March14
March20
March22
March22
FINISHING
P120.00
210.00
Labor
P1,200.01
Overhead
P1,887.68
P1,530.01
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
March20
March27
March26
P5,087.50
ASSEMBLING
P280.00
240.00
240.00
160.00
P1,633.92
DateDelivered
March26
FINISHING
P180.00
180.00
180.00
Labor
P1,963.66
Overhead
P2,553.92
P2,503.66
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
DateDelivered
ASSEMBLING
P80.00
280.00
P639.36
P999.36
Labor
Overhead
March22
March28
FINISHING
P180.00
180.00
180.00
P1,963.66
P2,503.66
RDERCOSTSHEET
DateOrdered:
DatePromised
DateFinished
DateDelivered
P6,875.00
ASSEMBLING
P280.00
280.00
P994.56
P1,554.56
Labor
Overhead
March26
April5
FINISHING
P
P
P
P2,261.68
P2,237.69
P6,044.48
P3,317.69
P3,632.82
P2,232.62
P10,345.98
P3,502.62
P5,583.06
P13,936.06
P2,634.77
P5,695.77
P3,159.75
P5,962.75
P3,800.25
P7,790.25
P4,531.42
P11,118.42
P4,878.93
P9,639.93
P3,747.68
P7,812.68
P2,438.16
P6,656.16
FINISHEDGOODSLEDGERCARD
ARTICLE:
DESCRIPTION:
LivingRoomSetColonialStyle
1Divan,1CenterTable,2ArmChairs
Date
2001
Qty.
February
28
March
21
RECEIVED
UnitCost
Total
ISSUED
Cost
Qty.
P12,000.00
ARTICLE:
DESCRIPTION:
1CenterTable,1LShapedSofa,2ArmChairs
Date
2001
February
Qty.
RECEIVED
UnitCost
Total
Qty.
ISSUED
Cost
28
ARTICLE:
DESCRIPTION:
ExecutiveTable
1TablewithSixDrawers
Date
2001
February
March
Qty.
RECEIVED
UnitCost
Total
Qty.
ISSUED
Cost
28
6
P8,000.00
13
P5,695.77 P5,695.77
ARTICLE:
DESCRIPTION:
SecretarialTable
1TablewithFiveDrawers
Date
2001
February
Qty.
RECEIVED
UnitCost
Total
Qty.
ISSUED
Cost
28
ARTICLE:
DESCRIPTION:
ConferenceTable
Date
2001
Qty.
February
28
March
7
15
RECEIVED
UnitCost
Total
Qty.
1
1
P5,962.75 P5,962.75
ISSUED
Cost
P6,000.00
EDGERCARD
ISSUED
Total
P12,000.00
Qty.
BALANCE
UnitCost
Total
P12,000.00 P24,000.00
12,000.00 12,000.00
EDGERCARD
ISSUED
Total
Qty.
2
BALANCE
UnitCost
Total
P15,000.00 P30,000.00
EDGERCARD
ISSUED
Total
P8,000.00
Qty.
BALANCE
UnitCost
Total
P8,000.00 P16,000.00
8,000.00 8,000.00
8,000.00 8,000.00
5,695.77 5,695.77
EDGERCARD
ISSUED
Total
Qty.
2
BALANCE
UnitCost
Total
P6,000.00 P12,000.00
EDGERCARD
ISSUED
Total
P6,000.00
Qty.
BALANCE
UnitCost
Total
P6,000.00 P12,000.00
1
1
6,000.00 6,000.00
6,000.00 6,000.00
5,962.75 5,962.75
SCRAP LEDGER CARD

Article
Unit
Rubber Foam and Upholstery Fabric

Kilos
Date
2001
February
March
Received
28
19
Issued
Balance
10
10
12
12
SCRAP LEDGER CARD

Article
Unit
Wood Dust Shavings

Sacks
Date
2001
February
Received
28
10
Issued
Balance
5
15
FACTORY O
Date
Reference
Total
Dep. Bldg. (1)
Dep. Mach & Equip. (2)
Factory Supplies Used

(3)
2001
February
March
28 Beginning Balance
1 Voucher No. 128
49,066.24
2,429.00
1,500.00
5 Mat. Req. No. 118
50.00
50.00
Mat. Req. No. 119
50.00
50.00
7 Mat. Req. No. 121
90.00
90.00
8 General Journal 2
1,175.00
15 General Journal 2
1,005.00
General Journal 2
8,500.00
810.00
1,350.00
1,270.00
General Journal 3
8,500.00
31 Adjusting Entries
12,190.70
5,625.00
2,825.00
5,625.00
2,825.00
85,556.94
-
2,619.00
FACTORY OVERHEAD LEDGER

Light, Power and Water
(4)
Insurance Exp. (5)
2,160.00
Supervision (6)
21,000.00 P
Indirect Labor (7)
13,000.00
Rep. & Main. Bldg. (8)
SS, MCR & EC (9)
1,639.64 P
HDMF Prem (10)
4,837.60 P
400.00
2,365.70
200.00
7,203.30
600.00
825.00
655.00
8,250.00
810.00
1,000.00
920.00
8,250.00
750.00
2,970.00
750.00
425.00
37,500.00
16,825.00
1,639.64
Rep. & Main. Mach.

(11)
COLA (12)
3,600.00
1,500.00
350.00
350.00
250.00
350.00
350.00
250.00
1,500.00
5,500.00
MISC (13)
MARKETING EXPENSE C
Date
Reference
Salaries, Wages and

Allowances
Total
February
33,325.14 P
24,799.10 P
March
6200.00
6200.00
6200.00
6200.00
31 Voucher Register
2,070.00
31 Adjusting Entries
Supplies
Advertising
957.65 P
4,259.80
957.65 P
4,259.80
903.00
3500.00
52,198.14 P
37,199.10 P
NG EXPENSE CONTROL
Rep. & Main. Bldg
360.00 P
1,142.59 P
SS, MCR & EC (9)
1,406.00 P
HDMF Prem
Dep. Delivery Equip.
PCF Replenishment
400.00
###
903.00
3,500.00
360.00 P
1,142.59 P
2,309.00 P
400.00 P
3,500.00 P
2,070.00
MISC
ADMINISTRATIVE EXP
Date
Reference
Salaries, Wages and

Allowances
Total
February
March
21,750.00
81,656.85 P
74,489.60 P
21,750.00
21,750.00
21,750.00
31 Voucher Register
494.00
Adjusting Entries
2,789.60
Supplies
Advertising
957.65
7,889.57
136,330.02
117,989.60
957.65
STRATIVE EXPENSE CONTROL

Rep. & Main. Bldg
540.00 P
SS, MCR & EC (9)
698.40 P
3,971.20 P
HDMF Prem
Dep. Office Equip.
Dep. F&F
Allowance for Bad Debts
1,000.00
2,789.60
700.00
540.00
698.40
6,760.80
1,000.00
1,500.00
5,689.57
PCF Replenishment
494.00
494.00

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GENERALLEDGER

SCRAP LEDGER CARD

Rubber Foam and Upholstery Fabric

SCRAP LEDGER CARD

Wood Dust Shavings

Dep. Bldg. (1)

Dep. Mach & Equip. (2)

Factory Supplies Used

5 Mat. Req. No. 118

Mat. Req. No. 119

7 Mat. Req. No. 121

FACTORY OVERHEAD LEDGER

Insurance Exp. (5)

Indirect Labor (7)

Rep. & Main. Bldg. (8)

SS, MCR & EC (9)

HDMF Prem (10)

Rep. & Main. Mach.

Salaries, Wages and

Rep. & Main. Bldg

SS, MCR & EC (9)

Dep. Delivery Equip.

Salaries, Wages and

STRATIVE EXPENSE CONTROL

Rep. & Main. Bldg

SS, MCR & EC (9)

Dep. Office Equip.

Allowance for Bad Debts

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