Cash - Collecting Officer Accounts Receivable office Equipment

Dr Cr Dr Cr
2 PHP 1,940,000 PHP 1,746,000 3 1
21 PHP 75 PHP 75 22 11

PHP 0 Cash - MDS

PHP 1,746,075 PHP 0
PHP 194,000 PHP 0 PHP 0 8
PHP 1,940,075 PHP 1,940,075 9

Cash - Treasury
CASH - TRA Dr Cr
Dr Cr 3 PHP 1,746,000
23 PHP 18,880 PHP 18,880 24 4 PHP 968,000
25 PHP 117,897 21 PHP 75
22

33 Office Supplies Inventory

PHP 0
PHP 2,714,075 10
PHP 2,714,075 PHP 2,714,075 11
office Equipment Buildings Due to BIR
Dr Cr Dr Cr
PHP 30,000 1 PHP 400,000
PHP 129,500
PHP 0
PHP 159,500
PHP 159,500 PHP 159,500
Subsidy from National Government
Cash - MDS Dr Cr
Dr Cr PHP 300,000 8
PHP 300,000 PHP 11,090 9
PHP 11,090 PHP 18,880 23
PHP 77,165 13
PHP 67,173 15
PHP 11,830 16 PHP 0
PHP 9,375 17 PHP 329,970 Accounts Payable
PHP 19 18 PHP 329,970 PHP 329,970
PHP 1,500 19

PHP 311,090 16
PHP 144,028 17
PHP 455,118 PHP 167,062 18

Accumulated Depreciation - Machinery & Eqpt

Office Supplies Inventory Dr Cr
Dr Cr
PHP 20 Accumulated Surplus/Deficit
PHP 18,200
Accumulated Depreciation - Bldg.
PHP 0 Dr Cr
PHP 18,220
PHP 18,220 PHP 18,220

Allowance for Impairment

Due to BIR Due to GSIS Cash - Collecting Officer
Dr Cr Dr Cr Dr
PHP 708 1 PHP 213 1
PHP 8,500 12 PHP 2,550 12
PHP 2,715 15
PHP 6,330 16 PHP 0
PHP 625 17 PHP 2,763.00
PHP 1 18 PHP 2,763.00 PHP 2,763
PHP 18,880 24
PHP 37,759 Due to Pag-IBIG
PHP 37,759 Dr Cr
PHP 0 PHP 75,518 PHP 142 1
PHP 1,700 12

PHP 0
Accounts Payable PHP 1,842
Dr Cr PHP 1,842 PHP 1,842
PHP 10,000 1
PHP 20 10 Due to PhilHEALTH
PHP 147,700 11 Dr Cr
PHP 118,160 PHP 7 1
PHP 10,000 PHP 85 12
PHP 20
PHP 128,180 PHP 0
PHP 29,540 PHP 92
PHP 157,720 PHP 157,720 PHP 92 PHP 92

Accumulated Surplus/Deficit
Dr Cr
PHP 418,930 1

Allowance for Impairment

Dr Cr
Collecting Officer
Cr
Revenue Expenses
Dr Cr
Salaries and Wages
2 Income Tax PHP 1,500,000 Regular
2 Professional Tax PHP 100,000 PERA

2 Estate Tax PHP 5,000 15 Traveling Expense-Local

2 Donors Tax PHP 4,000 15 Training Expense
2 Capital Gain Tax PHP 5,000 15 Water Expense
2 Excise Tax PHP 10,000 15 Electricity Expense

2 Business Tax PHP 300,000 15 Telephone Expenses

Tax on Sand, Gravel, and Other
2 Quarry Prod PHP 3,000 15 Janitorial Services

2 Tax on Delivery Vans and Trucks PHP 5,000 15 Security Services

2 Documentary Stamp Tax PHP 1,000 15 Rent/Lease Expenses

2 Other Taxes PHP 1,500 20 Traveling Expense-Foreign

Tax Rev - Fines & Penalties Taxes
2 on Ind and Corp PHP 500 Office Supplies Inventory
Tax Rev - Fines & Penalties Other Depereciation-Machinery
2 Taxes PHP 5,000 & Eqpt.

4 Income Tax PHP 700,000 Depreciation-Bldg.

4 Professional Tax PHP 100,000 Impairment Loss
4 Estate Tax PHP 10,000
4 Donors Tax PHP 8,000

4 Capital Gain Tax PHP 10,000

4 Excise Tax PHP 75,000
4 Business Tax PHP 50,000
Tax on Sand, Gravel, and Other
4 Quarry Prod PHP 5,000

4 Tax on Delivery Vans and Trucks PHP 2,000

4 Documentary Stamp Tax PHP 3,000
4 Other Taxes PHP 1,500
Tax Rev - Fines & Penalties Taxes
4 on Ind and Corp PHP 500
Tax Rev - Fines & Penalties Other
4 Taxes PHP 3,000
PHP 2,908,000
 Pre Trial Balance Dr Cr
Dr Cr Cash - Collecting Officer PHP 194,000

Cash - Treasury PHP 2,714,075

Cash - MDS PHP 144,028

PHP 5,824 Accounts Receivable PHP 0

PHP 14,560 office Equipment PHP 159,500
PHP 2,184 Office Supplies Inventory PHP 18,220
PHP 10,920 Buildings PHP 400,000
Accumulated Depreciation -
PHP 2,184 Machinery & Eqpt PHP 0

PHP 1,456 Accumulated Depreciation - Bldg. PHP 0

PHP 3,640 Allowance for Impairment PHP 0

PHP 29,120 Due to BIR PHP 37,759

PHP 1,425 Due to GSIS PHP 2,763

Due to Pag-IBIG PHP 1,842

Due to PhilHEALTH PHP 92

Accounts Payable PHP 29,540

Revenue PHP 2,908,000
Expenses PHP 71,313
Accumulated Surplus/Deficit PHP 418,930

Subsidy from National Government PHP 329,970

PHP 3,701,136 PHP 3,728,896

Subsidy from National Government PHP 329,970

Revenue and Expense Summary PHP 329,970

Revenue and Expense Summary PHP 3,166,657

Accumulated Surplus/Deficit PHP 3,166,657

Accumulated Surplus/Deficit PHP 2,714,075

Cash - Treasury PHP 2,714,075
PHP 71,313
Pre Trial Balance Dr Cr
Cash - Collecting Officer PHP 194,000

Accounts Receivable PHP 0

Allowance for Impairment PHP 0

Office Supplies Inventory PHP 18,220

office Equipment
Accumulated Depreciation - PHP 159,500
Machinery & Eqpt PHP 0
Buildings PHP 400,000
Accumulated Depreciation -
Bldg. PHP 0

Due to BIR PHP 37,759

Due to GSIS PHP 2,763

Due to Pag-IBIG PHP 1,842

Due to PhilHEALTH PHP 92

Accounts Payable PHP 29,540

Accumulated Surplus/Deficit PHP 871,512

PHP 771,720 PHP 943,508 PHP 171,788