Salary Entries for July 2016

Journal Entries:
To record the salaries for the year
Salaries Expense- Laundress & Route Worker
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE

Debit
51662.7
1780.1
700
977.2

Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To record the salaries of AdMinistrative Employees
for the year
Salaries Expense- Administrative
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE
Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To Record the Salaries of Employer-Laundry
Manager
Salaries Expense-Administrative
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash

Credit

55120

3679.9
700
975.52
5355.42

16302
508.6
200
279.2
17289.8

1051.4
200
278.72
1530.12

11734.94
625.7
300
339.36
13000

To Record Service Revenue for the Month of July

DEBIT
CREDIT
1-Jul Cash
8160.5
Service Discount
91.5
Service Revenue
To record Service rendered
2-Jul Cash

8529

8252

Service Discount

175.5
Service Revenue

8704.5

To record Service rendered

4-Jul Cash
Service Discount

7935.5
103.5
Service Revenue

8039

To record Service rendered

5-Jul Cash
Service Discount

7075.5
129.5
Service Revenue

7205

To record Service rendered

6-Jul Cash
Service Discount

8880.5
145.5
Service Revenue

9026

To record Service rendered

7-Jul Cash
Service Discount

7061
152.5
Service Revenue

7213.5

To record Service rendered

8-Jul Cash
Service Discount

8493.25
208.5
Service Revenue

8701.75

To record Service rendered

9-Jul Cash
Service Discount

8352
277
Service Revenue

8629

To record Service rendered

11-Jul Cash
Service Discount

5546
126
Service Revenue

5672

To record Service rendered

12-Jul Cash
Service Discount

7020
177
Service Revenue

7197

To record Service rendered

13-Jul Cash
Service Discount

7457.5
227.5
Service Revenue

7685

To record Service rendered

14-Jul Cash
Service Discount

7251.25
148
Service Revenue

7399.25

To record Service rendered

15-Jul Cash
Service Discount

7215.5
179
Service Revenue

7394.5

To record Service rendered

16-Jul Cash
Service Discount

9099.5
238
Service Revenue

9337.5

To record Service rendered

18-Jul Cash
Service Discount

4770
95
Service Revenue

4865

To record Service rendered

19-Jul Cash
Service Discount

8242
101
Service Revenue

8343

To record Service rendered

20-Jul Cash
Service Discount

9822
154
Service Revenue

9976

To record Service rendered

21-Jul Cash
Service Discount

8526
138
Service Revenue

8664

To record Service rendered

22-Jul Cash
Service Discount

10116
182
Service Revenue

10298

To record Service rendered

23-Jul Cash
Service Discount

10193
184
Service Revenue

To record Service rendered

10377

24-Jul Cash
Service Discount

10193
184
Service Revenue

10377

To record Service rendered

25-Jul Cash
Service Discount

9171
152
Service Revenue

9323

To record Service rendered

26-Jul Cash
Service Discount

9147
168
Service Revenue

9315

To record Service rendered

27-Jul Cash
Service Discount

9763
148
Service Revenue

9911

To record Service rendered

28-Jul Cash
Service Discount

8724
178
Service Revenue

8902

To record Service rendered

29-Jul Cash
Service Discount

9532.8
133
Service Revenue

9665.8

To record Service rendered

30-Jul Cash
Service Discount

11633.2
216
Service Revenue

11849.2

To record Service rendered

July 30, 2016

Supplies Expense-Cleaning
Products

4798.187
5
4798.187
5

Supplies
To record Direct Materials Used
July 29, 2016

Water Expense

5807.7

Electricity Expense

4646.16
Cash

July 30,
2016

July 30,
2016

Depreciation ExpenseAccumulated depreciation

To Record depreciation of Equipment
Direct-(Fixed)
Depreciation - Office Equipment
Depreciation- Building

10453.86

1,206.86
1,206.83

1440
3562.5
308.33333
33
346.66666
67

Depreciation-Building Improvements
Depreciation-Furnitures and Fixtures
Accumulated Depreciation-Office
Equipment
Accumulated Depreciation-Buliding
Accumulated Depreciation-Building
Improvements

1440
3562.5
308.33333
33
346.66666
67

Accumulated Depreciation- F&F

To record monthly Depreciation of
Administrative equipment& Depreciable
assets(Fixed)
July 30,
2016

2963.9583
33

Supplies Expense-Other

2963.9583
33

Supplies
To record monthly Supplies
Expense((Fixed)
July 30,
2016

833.33333
33

Repair and Maintenance Expense

833.33333
33

Cash
To record monthly Repair and
Maintenance(Fixed)
July 30,
2016

458.33333
33

Advertising expenses

458.33333
33

Cash
To record Monthly Advertising
Expense(Fixed)
July 30,
2016

Utilities Expenses

3465.8
Cash

to record Monthly Utilities(Fixed)

3465.8

Journal Entries of Service Revenue for the Month of August

Aug.1
Cash
8694
Service Discount
18
Service Revenue
8712
To record Service
rendered
Aug.2

Aug.3

Aug
30

Aug
30
Aug
30
Aug
30
Aug
30

Cash
Service Revenue
To record Service
rendered

8692

Cash
Service Discount
Service Revenue
To record Service
rendered

8713
22

Aug.4
Cash
Service Discount
Depreciation Expense
Service Revenue
Accumulated
depreciation
To record Service
rendered
Depreciation - Office
Equipment
Depreciation- Building
Aug.5
Cash Improvements
Depreciation-Building
Service Discount
Depreciation-Furnitures
and Fixtures
Service Revenue
Accumulated Depreciation-Office
Equipment
To record Service
rendered
Accumulated Depreciation-Buliding
Accumulated Depreciation-Building
Improvements Cash
Aug.6
Accumulated DepreciationF&F
Service Discount
Supplies Expense-Other
Service Revenue
To record Service
Supplies
rendered
Repair and Maintenance Expense
Aug.8

Cash
Cash
Service Discount
Advertising expenses
Service Revenue
To record Service Cash
rendered
Utilities Expenses

Aug.9

Cash
Cash
Service Discount
Service Revenue
To record Service
Aug
Supplies Expense-Cleaning
Products
rendered
30
Supplies
Aug
Water Expense
30
Aug.10
Cash
Aug
Electricity ExpenseService Revenue
30
To record Service
rendered

8692

8735

8686
22
1,206.83
8708
1,206.83
1440
3562.5
8682
308.3333333
0
346.6666667
8682 1440
3562.5
308.3333333
8703
26
2963.958333

346.6666667
8729
2963.958333

833.3333333
8683
22
458.3333333

833.3333333
8705
458.3333333

3465.8
8717
20

3465.8
8737

3132.602
3132.602
5113.624
4417
4090.8992

4417

Salary Entries for September 2016

Journal Entries:
Debit
To record the salaries for the year
Salaries Expense- Laundress & Route Worker
51662.7
SSS Expense-EE
1780.1
Philhealth Expense-EE
700
Pag-Ibig Expense-EE
977.2
Cash

9204.5232

Cash

To record the Entity's additional Contribution

SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To record the salaries of AdMinistrative Employees
for the year
Salaries Expense- Administrative
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE
Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To Record the Salaries of Employer-Laundry
Manager
Salaries Expense-Administrative
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash

Credit

55120

3679.9
700
975.52
5355.42

16302
508.6
200
279.2
17289.8

1051.4
200
278.72
1530.12

11734.94
625.7
300
339.36
13000

TO RECORD THE SERVICE REVENUE FOR THE MONTH OF September

Sep-1 Cash
Sep-05 Cash
Service Discount
Service Discount
Sep-2
Sep-06
Sep-3
Sep-07

Service Revenue
Service Revenue
To record Service rendered
To record Service rendered
Cash
Service Revenue
Cash
To record Service rendered
Service Revenue
Cash
To
record Service rendered
Service Discount
Cash
Service Revenue
Service
Discount
To record Service rendered
Service Revenue
To record Service rendered

Sep-08 Cash
Service Discount

8621
8956
44
32
8768
8640

8771
32
8803

8727
26
8753

8749
56

Service Revenue
To record Service rendered

Sep-13 Cash
Service Discount

8805

8737
52

Service Revenue
To record Service rendered
Sep-14 Cash
Service Discount
Service Revenue
To record Service rendered

8775
8473

Service Revenue
To record Service rendered
Sep-10 Cash
Service Discount

8768
8640

8751
24
8447
26

Service Revenue
To record Service rendered
Sep-09 Cash
Service Discount

8665
8988

8789

8697
20
8717

Sep-15 Cash
Service Discount

8762
30

Service Revenue
To record Service rendered
Sep-16 Cash
Service Discount

8792

8647
60

Service Revenue
To record Service rendered
Sep-17 Cash

8707

8782

Service Revenue
To record Service rendered

8782

19-Sep
Cash
Service Discount

8773
24

Service Revenue
To record Service rendered

8797

20-Sep
Cash
Service Discount

8720
26

Service Revenue
To record Service rendered
21-Sep Cash
Seervice Discount

8746

8687
20
Service Revenue

22-Sep Cash
Service Discount

8707

8671
32
Service Revenue

23-Sep Cash

8703
8738

Service Revenue
To record Service rendered
24-Sep Cash
Service Discount

8738

8752
32

Service Revenue
To record Service rendered
26-Sep Cash
Service Discount
Service Revenue
To record Service rendered
27-Sep Cash

8784

8510
24
8534
8831

Service Discount
Service Revenue
To record Service rendered
28-Sep Cash
Service Discount
Service Revenue
To record Service rendered
29-Sep Cash
Service Discount
Service Revenue
To record Service rendered
30-Sep Cash
Service Discount
Service Revenue
To record Service rendered

28
8859
8497
24
8521
8696
36
8732
8511
32
8543

COST OF SERVICES & ADMINISTRATIVE EXPENSES-September

30-Sep Supplies Expense-Cleaning Products
Supplies
To record Direct Materials
30-Sep Water Expense

5441.95
5441.95

5453.025

4362.42

30-Sep Electricity Expense

9815.445
Cash
30-Sep Depreciation Expense

1,206.83

Accumulated depreciation
To Record depreciation of Equipment
Direct-(Fixed)
30-Sep Depreciation - Office Equipment
Depreciation- Building
Depreciation-Building Improvements
Depreciation-Furnitures and Fixtures
Accumulated Depreciation-Office
Equipment
Accumulated Depreciation-Buliding
Accumulated Depreciation-Building
Improvements

1,206.83

1440
3562.5
308.3333
333
346.6666
667

1440
3562.5
308.3333
333
346.6666
Accumulated Depreciation- F&F
667
To record monthly Depreciation of Administrative equipment& Depreciable
assets(Fixed)
30-Sep Supplies Expense-Others

2963.958333
Supplies

2963.958333

To record monthly Supplies

Expense((Fixed)
30-Sep Repair and Maintenance Expense

833.3333333
Cash

833.3333333

To record monthly Repair and

Maintenance(Fixed)
30-Sep Advertising expenses

458.3333333
Ca
sh

30-Sep

458.3333333
3465.8

Utilities expense

3465.8

Cash

To record the Service Revenue for the Month of October

Oct.1

Cash
Service Discount

8623
36
Service Revenue

8659

To record Service rendered

Oct.3

Cash

8886

Service Revenue
To record Service rendered
Oct.4

Cash
Service Discount

8886

8917
40

Service Revenue
To record Service rendered
Oct.5

Cash
Service Discount

8957

8138
14

Service Revenue
To record Service rendered
Oct.6

Cash
Service Discount

8152

8598
20

Service Revenue
To record Service rendered
Oct.7

Cash
Service Discount

8618

9360
28

Service Revenue
To record Service rendered
Oct.8

Cash
Service Discount

9388

8411
14

Service Revenue
To record Service rendered

Oct.10

Cash

8425

8998

Service Revenue
To record Service rendered

Oct.11

Cash

8998

8931

Service Revenue
To record Service rendered
Oct.12

Cash
Service Discount

8931

7769
52

Service Revenue
To record Service rendered
Oct.13

Cash

7821

8022

Service Discount

30

Service Revenue
To record Service rendered
Oct.14

Cash
Service Discount

8052

8131
16

Service Revenue
To record Service rendered
Oct.15

Cash
Service Discount

8147

8005
14

Service Revenue
To record Service rendered
Oct.17

Cash
Service Discount

8019

8200
24

Service Revenue
To record Service rendered
Oct.18

Cash

8224

8247

Service Revenue
To record Service rendered
Oct.18

Cash

8247

8247

Service Revenue
To record Service rendered
Oct.19

Cash

8247

8442

Service Revenue
To record Service rendered
Oct.20

Cash
Service Discount

8442

8221
32

Service Revenue
To record Service rendered
Oct.21

Cash

8253

8230

Service Revenue
To record Service rendered
Oct.22

Cash
Service Discount

8230

8239
18.6

Service Revenue
To record Service rendered
Oct.24

Cash

8257.6

8120
Service Revenue

8120

To record Service rendered

Oct.25

Cash
Service Discount

7871
84

Service Revenue
To record Service rendered
Oct.26

7955

Cash

7117

Service Revenue
To record Service rendered
Oct.27

7117

Cash

7477

Service Revenue
To record Service rendered
Oct.28

7477

Cash
Service Discount

7045
30

Service Revenue
To record Service rendered
Oct.29

7075

Cash
Service Discount

7004
14

Service Revenue
To record Service rendered
Oct.31

7018

Cash
Service Discount

6898.4
16

Service Revenue
To record Service rendered

6914.4

COST OF SERVICES & ADMINISTRATIVE EXPENSES October 2016

Oct.3
1

7979.797
5

Supplies Expense-Cleaning Products

Supplies

7979.7975

To record Direct Materials

Oct.3
1

Water Expense

5515.75
cash

Oct.3
1

Electricity Expense

5515.75

4412.6
Cash

9928.35

Oct.3
1

Depreciation Expense

1,206.83

Accumulated depreciation
To Record depreciation of Equipment Direct-(Fixed)

Oct.3
1

Depreciation - Office Equipment

Depreciation- Building

1,206.83

1440
3562.5
308.3333
333
346.6666
667

Depreciation-Building Improvements
Depreciation-Furnitures and Fixtures
Accumulated Depreciation-Office Equipment
Accumulated Depreciation-Building

1440
3562.5
308.3333
333
346.6666
667

Accumulated Depreciation-Building Improvements

Accumulated Depreciation- F&F
To record monthly Depreciation of Administrative
equipment& Depreciable assets(Fixed)
Oct.3
1

2963.958
333

Supplies Expense-Other

2963.958
333

Supplies
To record monthly Supplies Expense((Fixed)
Oct.3
1

833.3333
333

Repair and Maintenance Expense

833.3333
333

Cash
To record monthly Repair and Maintenance(Fixed)
Oct.3
1

458.3333
333

Advertising expenses

458.3333
333

Cash
To record Monthly Advertising Expense(Fixed)
Oct.3
1

Utilities Expenses

3465.8
Cash

to record Monthly Utilities(Fixed)

To record the Service Revenue for the Month of December 2016

Cash

7852

3465.8

Dec.2

Dec.3

Dec.5

Dec.6

Dec.7

Dec.8

Dec.9

Service Discount
Service Revenue
To record Service rendered

136

Cash
Service Discount
Service Revenue
To record Service rendered
Cash
Service Discount
Service Revenue
To record Service rendered

8112
99

Cash
Service Discount
Service Revenue
To record Service rendered

6715.6
149.4

Cash
Service Discount
Service Revenue
To record Service rendered

7936
164

Cash
Service Discount
Service Revenue
To record Service rendered

8221
130

Cash
Service Discount
Service Revenue
To record Service rendered

8503
126

Cash
Service Discount
Service Revenue
To record Service rendered

8114
120

Cash
Dec.1
0

Dec.1

Service Discount
Service Revenue
To record Service rendered
Cash
Service Discount

7988

8211
8506
184
8690

6865

8100

8351

8629

8234

9064.5
136.5
9201

8380
160

2
8540

Service Revenue
To record Service rendered
Cash
Dec.1
3

Service Discount
Service Revenue
To record Service rendered
Cash

Dec.1
4

Service Discount
Service Revenue
To record Service rendered
Cash

Dec.1
5

Service Discount
Service Revenue
To record Service rendered
Cash

Dec.1
6

Service Discount
Service Revenue
To record Service rendered
Cash

Dec.1
7

Service Discount
Service Revenue
To record Service rendered
Cash

Dec.1
9

Service Discount
Service Revenue
To record Service rendered
Cash

Dec.2
0

Service Discount
Service Revenue
To record Service rendered
Cash

Dec.2
1

Service Discount

8065
86
8151

7102
42
7144

8982
120
9102

8869
162
9031

10557
158
10715

7784
204
7988

7284
124
7408

8252
110

8362

Service Revenue
To record Service rendered
8096

Cash
Dec.2
2

Service Discount
Service Revenue
To record Service rendered

Service Discount
Service Revenue
To record Service rendered

Service Discount
Service Revenue
To record Service rendered

Service Discount
Service Revenue
To record Service rendered

84
8486

84
7606

7113

Cash
Dec.2
8

9207

7522

Cash
Dec.2
7

100

8402

Cash
Dec.2
6

8258

9107

Cash
Dec.2
3

162

Service Discount
Service Revenue
To record Service rendered

90
7203

Cash
Dec.2
9

Service Discount
Service Revenue
To record Service rendered

6326.82
74
6400.82

COST OF SERVICES & ADMINISTRATIVE EXPENSES

28Dec Supplies Expense-Cleaning Products
Supplies
To record Direct Materials
28Dec Water Expense-

3113.885
3113.885

4951.7705

28Dec Electricity Expense-

3961.4164
Cash

8913.1869

28Dec Depreciation Expense

Accumulated depreciation
To Record depreciation of Equipment Direct(Fixed)

28Dec Depreciation - Office Equipment

Depreciation- Building

1,206.83

1440
3562.5
308.33333
33
346.66666
67

Depreciation-Building Improvements
Depreciation-Furnitures and Fixtures
Accumulated Depreciation-Office Equipment
Accumulated Depreciation-Building
Accumulated Depreciation-Building
Improvements

1440
3562.5
308.33333
33
346.66666
67

Accumulated Depreciation- F&F

To record monthly Depreciation of Administrative
equipment& Depreciable assets(Fixed)
28Dec Supplies Expense-Other

2963.9583
33
2963.9583
33

Supplies
To record monthly Supplies Expense((Fixed)
28Dec Repair and Maintenance Expense
28Dec

833.33333
33
458.3333
333

Advertising expenses

458.3333
333

Cash
To record Monthly Advertising Expense(Fixed)
28Dec

Utilities Expenses

3465.8

Cash

3465.8

to record Monthly Utilities(Fixed)

To record the Service Revenue for the month Of November

Entries to record the Service Revenue for the Month of
November
DEBIT
CREDIT
2-Nov Cash
5798.1
Service Discount
119.6
Service Revenue
5917.7
To record Service rendered
3-Nov Cash
Service Discount

7779.6
18.8

Service Revenue
To record Service rendered
4-Nov Cash
Service Discount

7798.4

19033.1
223.2

Service Revenue
To record Service rendered
5-Nov Cash
Service Discount

19256.3

12538.4
20.4

Service Revenue
To record Service rendered
7-Nov Cash
Service Discount

12558.8

8754.6
34.8

Service Revenue
To record Service rendered
8-Nov Cash
Service Discount

8789.4

7842.6
18.4

Service Revenue
To record Service rendered
9-Nov Cash
Service Discount

7861

5438.4
19.6
Service Revenue

5458

To record Service rendered

10-Nov Cash
Service Discount

5259.4
14

Service Revenue
To record Service rendered
11-Nov Cash
Service Discount

5273.4

9634.6
64.8

Service Revenue
To record Service rendered
12-Nov Cash
Service Discount

9699.4

12759
37.6

Service Revenue
To record Service rendered
14-Nov Cash
Service Discount

12796.6

6687.6
43.2

Service Revenue
To record Service rendered
15-Nov Cash
Service Discount

6730.8

4598.2
34.8

Service Revenue
To record Service rendered
16-Nov Cash
Service Discount

4633

13182.8
24

Service Revenue
To record Service rendered
17-Nov Cash
Service Discount

13206.8

9596.6
0

Service Revenue
To record Service rendered
18-Nov Cash
Service Discount

9596.6

11145.4
0

Service Revenue
To record Service rendered
19-Nov Cash
Service Discount
Service Revenue
To record Service rendered

11145.4

11736
47.6
11783.6

21-Nov Cash
Service Discount

9422.6
38.4

Service Revenue
To record Service rendered
22-Nov Cash
Service Discount

9461

5525.6
0

Service Revenue
To record Service rendered
23-Nov Cash
Service Discount

5525.6

9923.6
0

Service Revenue
To record Service rendered
24-Nov Cash
Service Discount

9923.6

9092.8
18.8

Service Revenue
To record Service rendered
25-Nov Cash
Service Discount

9111.6

7835.6
32.8

Service Revenue
To record Service rendered
26-Nov Cash
Service Discount

7868.4

15040.6
0

Service Revenue
To record Service rendered

15040.6

28-Nov Cash
Service Discount

7446
60.4

Service Revenue
To record Service rendered
29-Nov Cash
Service Discount

7506.4

10375.2
33.2

Service Revenue
To record Service rendered

10408.4

To record The Cost/ Administrative Expenses for the month of November

29-Nov Supplies Expense -Cleaning Products
Supplies

3890.7
3890.7

29-Nov Water Expense-

5683.77

29-Nov Electricity Expense-

4547.016
Cash

10230.786

29-Nov Supplies Expense-Other

2693.958333

29-Nov Advertising

458.3333333

29-Nov Repair and Maintenance Expense

833.3333333
Cash

1291.666667

Supplies
DEPRECIATION Direct Equipment29-Nov Overhead-COSR
Accumulated Depreciation-Direct
Equipment

2693.958333

29-Nov Depreciation - Office Equipment

1206.8625
1206.8625

1440

Depreciation- Building

3562.5

Depreciation-Building Improvements

308.3333333

Depreciation-Furnitures and Fixtures

Accumulated Depreciation-Office
Equipment

346.6666667
1440

Accumulated Depreciation-Building
Accumulated Depreciation-Building
Improvements
Accumulated Depreciation-Furniture and
Fixtures

29-Nov Utilities Expense

3562.5
308.3333333
346.6666667

3465.8
Cash

3465.8

Salary Entries for August 2016

Journal Entries:
To record the salaries for the year
Salaries Expense- Laundress & Route Worker
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE

Debit
51662.7
1780.1
700
977.2

Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To record the salaries of AdMinistrative Employees
for the year
Salaries Expense- Administrative
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE
Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To Record the Salaries of Employer-Laundry
Manager
Salaries Expense-Administrative
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash

Credit

55120

3679.9
700
975.52
5355.42

16302
508.6
200
279.2
17289.8

1051.4
200
278.72
1530.12

11734.94
625.7
300
339.36
13000

Salary Entries for October 2016

Journal Entries:
To record the salaries for the year
Salaries Expense- Laundress & Route Worker
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE

Debit
51662.7
1780.1
700
977.2

Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To record the salaries of AdMinistrative Employees
for the year
Salaries Expense- Administrative
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE
Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To Record the Salaries of Employer-Laundry
Manager
Salaries Expense-Administrative
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash

Credit

55120

3679.9
700
975.52
5355.42

16302
508.6
200
279.2
17289.8

1051.4
200
278.72
1530.12

11734.94
625.7
300
339.36
13000

Salary Entries for November 2016

Journal Entries:
Debit
To record the salaries for the year
Salaries Expense- Laundress & Route Worker
51662.7
SSS Expense-EE
1780.1
Philhealth Expense-EE
700
Pag-Ibig Expense-EE
977.2
Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To record the salaries of AdMinistrative Employees
for the year
Salaries Expense- Administrative
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE
Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To Record the Salaries of Employer-Laundry
Manager
Salaries Expense-Administrative
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash

Credit

55120

3679.9
700
975.52
5355.42

16302
508.6
200
279.2
17289.8

1051.4
200
278.72
1530.12

11734.94
625.7
300
339.36
13000

Salary Entries for December 2016

Journal Entries:
Debit
To record the salaries for the year
Salaries Expense- Laundress & Route Worker
51662.7
SSS Expense-EE
1780.1
Philhealth Expense-EE
700
Pag-Ibig Expense-EE
977.2
Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To record the salaries of Administrative Employees
for the year
Salaries Expense- Administrative
SSS Expense-EE
Philhealth Expense-EE
Pag-Ibig Expense-EE
Cash
To record the Entity's additional Contribution
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash
To Record the Salaries of Employer-Laundry
Manager
Salaries Expense-Administrative
SSS Expense-ER
Philhealth Expense-ER
Pag-Ibig Expense-ER
Cash

Credit

55120

3679.9
700
975.52
5355.42

16302
508.6
200
279.2
17289.8

1051.4
200
278.72
1530.12

11734.94
625.7
300
339.36
13000