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Chart of Accounts
Assets Cash
Assets Accounts Receivable
Assets Merchandise Inventory
Assets Prepaid Rent
Assets Supplies
Assets Lease Improvements
Assets Accumulated Depreciation – Lease Improvements
Assets Equipments
Assets Accumulated Depreciation – Equipments
Liability Accounts Payable
Liability Accrued Salaries Payable
Liability SSS, PHIC & HDMF Payables
Liability Income Tax Payable
Equity Common Stocks
Equity Retained Earnings
Income Sales
Income Sales Discount
Expense Purchases
Expense Purchase Returns and Allowances
Expense Purchase Discounts
Expense Salaries and Wages
Expense Employees Benefits
Expense Rent Expense
Expense Advertising and Promotion Expense
Expense Supplies Expense
Expense Permits and Licenses
Expense Depreciation – Lease Improvements
Expense Depreciation – Equipments
Expense Income Tax Expense
Assets Cash
Assets Accounts Receivable
Assets Merchandise Inventory
Assets Prepaid Rent
Assets Supplies
Assets Lease Improvements
Assets Accumulated Depreciation – Lease Improvements
Assets Equipments
Assets Accumulated Depreciation – Equipments
Liability Accounts Payable
Liability Accrued Salaries Payable
Liability SSS, PHIC & HDMF Payables
Liability Income Tax Payable
Equity Common Stocks
Equity Retained Earnings
Income Sales
Income Sales Discount
Expense Purchases
Expense Purchase Returns and Allowances
Expense Purchase Discounts
Expense Salaries and Wages
Expense Employees Benefits
Expense Rent Expense
Expense Advertising and Promotion Expense
Expense Supplies Expense
Expense Permits and Licenses
Expense Depreciation – Lease Improvements
Expense Depreciation – Equipments
Expense Income Tax Expense
WORKSHEET
UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET CLOSING ENTRIES POST CLOSING TRIAL Bal
ACCOUNTS
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 Total - - 12
13 Adjustments: 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 Totals - - - - - - - 24
25 Net Income - - 25
26 Totals - - - - 26
27 Income Summary 27
28 Totals - - - - 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
462610152.xlsx
GENERAL JOURNAL
POST.
DATE ACCOUNTS DEBIT CREDIT
REF.
1
2018 1
2
Jan 2 Cash in Bank GLP1 500,000.00 2
3 Hilario Lo Capital 500,000.00 3
4 Invested Capital 4
5 5
6
5 Taxes and License 1,000.00 6
7 Cash in Bank GLP1 1,000.00 7
8 Check 001 for Mayor's permit 8
9 9
10
6 Prepaid Rent 200,000.00 10
11 Cash in Bank GLP1 200,000.00 11
12 Check 002 for Rent 12
13 13
14
7 Laboratory Equipment 100,000.00 14
15 Cash in Bank GLP1 100,000.00 15
16 Check 003 for lab Equipment 16
17 17
18 Office Equipment 70,000.00 18
19 Cash in Bank GLP1 70,000.00 19
20 Check 004 for Office Equipment 20
21 21
22 Supplies 135,000.00 22
23 Cash in Bank 60,000.00 23
24 Accounts Payable 75,000.00 24
25 Check 005 for Supplies/Cleanlab 25
26 26
27
8 Petty Cash 5,000.00 27
28 Cash in Bank 5,000.00 28
29 Check 006 for Petty Cash Fund 29
30 30
31
9 Prepaid Insurance 2,000.00 31
32 Cash in Bank GLP1 2,000.00 32
33 Check 007 for Insurance 33
34 34
35
11 Accounts Receivable 90,000.00 35
36 Service Income 90,000.00 36
37 Charge Slip 001 37
38 38
12 Cash in Bank GLP1 105,000.00

462610152.xlsx
POST.
DATE ACCOUNTS DEBIT
REF.
1
2018
2
Jan 14 Representation Expense 700.00
3 Transportation Expense 1,400.00
4 Office Supplies Expense 500.00
5 Employee Benefits 600.00
6 Repairs and Maintenance Expense 1,400.00
7 Cash In Bank GLP1
8 Check 008 for PCF Replenishment

9
10
15 Salaries and Wages Expense 105,000.00
11 Cash in Bank GLP1
12 HDMF Payable
13 SSS Payable
14 Philhealth Payable
15 Witholding Tax Payable
16 Check 009 for Payroll
17 Employee Benefit Expense 4,000.00

18 SSS Payable
Employers Share

20 Loans Payable
21 Borrowed from BPI
22
23 Accounts Payable 10,000.00

24 Cash in Bank GLP1
25 Check 010 for Cleanlab

26
27
28 Service Income
29 Income for service rendered
30
31
22 Accounts Receivable 305,000.00
32 Service Income
33 Services rendered
34
35
36 Accounts Receivable
37 Collection of Receivable
38
28 Salaries and Wages Expense 107,000.00

Cash in Bank GLP1
Witholding Tax Payable
Payroll for Jan 16-31
JP2
CREDIT
4,600.00 7
10
90,000.00 11
2,000.00 12
3,000.00 13
3,500.00 14
6,500.00 15
16
17
4,000.00 18
19
100,000.00 20
21
22
23
10,000.00 24
25
26
27
120,000.00 28
29
30
31
305,000.00 32
33
34
35
220,000.00 36
37
38
99,000.00
8,000.00
POST.
DATE ACCOUNTS DEBIT
REF.
1
2018
2
29 SSS Payable 7,000.00
3 Cash in Bank GLP1
4 Payment of Contributions
5
6
30 Hilaro Lo,Drawing 250,000.00
7 Cash in Bank GLP1
8 withdrawals for personal use.

9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
JP3
CREDIT
7,000.00 3
250,000.00 7
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
CASH PAYMENTS JOURNAL
PURCHASE
ACCOUNTS
CHK POST POST DISC./ CASH
DATE DESCRIPTION PAYABLE SUNDRY ACCOUNTS DEBIT
NO. REF. REF. RET-ALLW CREDIT
DEBIT
CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
CASH RECEIPTS JOURNAL
ACCOUNTS SALES DISC

POST SALES POST CASH
DATE DESCRIPTION RECEIVABLE /RET.ALLW SUNDRY ACCOUNTS
REF. CREDIT REF. CREDIT DEBIT
CREDIT DEBIT
1
2017 1
2
March 1 Draw Capital 140,000.00 140,000.00 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
SALES JOURNAL
SALES ACCOUNTS SALES RETURN

POST. SALES
DATE SLIP CUSTOMER’S ACCOUNT DEBITED RECEIVABLE ALLOWANCES
REF. CREDIT
NO. DEBIT DEBIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
PURCHASES JOURNAL
PURCHASE ACCOUNTS
INVOICE INVOICE POST. PURCHASES
DATE CUSTOMER’S ACCOUNT DEBITED TERMS DISCOUNT PAYABLE
NUMBER DATE REF. DEBIT
CREDIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
ACCOUNT:ALLOWANCE FOR DOUBTFUL ACCOUNTS ACCOUNT NO: 103-A
POST. BALANCE
DATE ACCOUNTS REF. DEBIT CREDIT
DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
ACCOUNT: ACCRUED INTEREST RECEIVABLE ACCOUNT NO:105

POST. BALANCE
DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
ACCOUNT: MERCHANDISE INVENTORY ACCOUNT NO: 104

POST. BALANCE
DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
ACCOUNT:CASH IN BANK ACCOUNT NO: 101
POST. BALANCE
REF. DEBIT CREDIT
1 2018 1
2 Jan 2 JP1 500,000.00 2
3 5 JP1 1,000.00 3
4 6 JP1 200,000.00 4
5 7 JP1 100,000.00 5
6 JP1 70,000.00 6
7 JP1 60,000.00 7
8 8 JP1 5,000.00 8
9 9 JP1 2,000.00 9
10 12 JP1 105,000.00 10
11 14 JP2 4,600.00 11
12 15 JP2 90,000.00 12
JP2 100,000.00
17 JP2 10,000.00
20 JP2 120,000.00
25 JP2 220,000.00
28 JP2 99,000.00
29 JP3 7,000.00
13 30 JP3 250,000.00 146,400.00 13
1,045,000.00 898,600.00
ACCOUNT: ACCOUNT NO: 102

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
ACCOUNT: ACCOUNT NO:103

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
- -
ACCOUNT: ACCOUNT NO:

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
- -

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
ACCOUNT:COMMON STOCK ACCOUNT NO: 401

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
ACCOUNT: ADDITIONAL PAID IN CAPITAL ACCOUNT NO: 402
POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
- -

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
ACCOUNT: PURCHASES ACCOUNT NO:701

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
ACCOUNT: PURCHASE RET. And ALLOWANCE ACCOUNT NO: 701-a
POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
- -
ACCOUNT: RENT EXPENSE ACCOUNT NO:702

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
ACCOUNT: SALARIES EXPENSE ACCOUNT NO:703

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
ACCOUNT:DEPRECIATION EXPENSE ACCOUNT NO: 704
POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
- -
ACCOUNT: DOUBTFUL EXPENSE ACCOUNT NO: 705

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
ACCOUNT: SUPPLIES EXPENSE ACCOUNT NO:706

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
ACCOUNT:DIVIDENDS ACCOUNT NO: 708
POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 - - 13
- -
ACCOUNT: INCOME SUMMARY ACCOUNT NO: 801

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13

POST. BALANCE
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
COMPANY NAME
INCOME STATEMENT
For the Month Ended
Sales
Less: Cost Of Goods Sold
Gross Profit -
Less:Operating Expenses
Administrative Expense
Bank Service Charge
Doubtful Account Expense
Depreciation Expense-Equipment
Interest Expense
Income Tax Expense
Total Operating Expenses -
Net Income(Loss) PHP -
COMPANY NAME
Statement of Cash Flow (Indirect Approach)
For the year Ended___________________
Net Income
Add:
Depreciation Expense
Doubtful Account Expense
Increase in Merchandise Inventory
Increase in Accounts Receivable
Increase in Accounts Payable
Increase in Accrued Expense Payable
Net Cash Flow from Operating Expenses PHP -
Cah flow from Investing Activities

Equipment
Net Cash flow from Investing Activities
Cash Flow from Financing Activities

Capital Stock
Loan on Notes
Net Cash flow from Financing Activities -
Net Increase(Decrease) in cash Balance PHP -
HAWAIIAN TWIST INC.

Statement of Cash Flow (Direct Approach)
For the year Ended___________________
Cah flow from Operating Activities

Collection from Customers
Less Payment of OpEx
Administrative Expense
Bank Service Charge
Merchandise Inventory
-
Net Cash Flow from Opearting Activities -
Cah flow from Investing Activities

Equipment
Net Cash flow from Investing Activities

Capital Stock
Loan on Notes
Net Cash flow from Financing Activities -
Net Increase(Decrease) in cash Balance PHP -
462610152.xlsx
COMPANY NAME
BALANCE SHEET
As of ______________
ASSET
Cash in Bank
Accounts Receivable
Less:Allowance for Doubtful Accounts
Net Realizable Value -
Merchandise Inventory
Equipment
Less: Accumulated depreciation
Book Value -
Total Assets PHP -
LIABILITIES
Accounts Payable
Notes Payable
Accrued Interest Payable
Accrued Income Tax Payable
Total Liabilities -
STOCKHOLDERS' EQUITY
Capital Stock
Retained Earnings
Total Stockholders' Equity -
Total Liabilities and Stockholders' Equity PHP -
COMPANY NAME
Statement of Retained Earnings
As of ______________________
Beginning Balance -
Add: Net Income(Loss)
Less: Dividends Declared -
Ending Balance PHP -
462610152.xlsx
COMPANY NAME
STATEMENT OF CASH FLOW (Direct Approach)
For the Month Ended April 30,2015
Cash Flow from Operating Activities

Collection From Customers
Less: Payment to Operating Expenses
Rent Expense
Salaries Expense
Supplies
Net Purchases -
Net Cash Flows from Operating Activities -
Cash Flow from Investing Activities

Purchase of Equipment
Net Cash Flow from Investing Activities

Common Stock
Additional Paid in Capital
Net Cash Flow from Financing Activities -
Increase(Decrease) in Cash Balance PHP -

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Chart of Accounts

3 Hilario Lo Capital 500,000.00 3

7 Cash in Bank GLP1 1,000.00 7

8 Check 001 for Mayor's permit 8

11 Cash in Bank GLP1 200,000.00 11

12 Check 002 for Rent 12

15 Cash in Bank GLP1 100,000.00 15

16 Check 003 for lab Equipment 16

18 Office Equipment 70,000.00 18

19 Cash in Bank GLP1 70,000.00 19

20 Check 004 for Office Equipment 20

23 Cash in Bank 60,000.00 23

24 Accounts Payable 75,000.00 24

25 Check 005 for Supplies/Cleanlab 25

28 Cash in Bank 5,000.00 28

29 Check 006 for Petty Cash Fund 29

32 Cash in Bank GLP1 2,000.00 32

33 Check 007 for Insurance 33

36 Service Income 90,000.00 36

37 Charge Slip 001 37

12 Cash in Bank GLP1 105,000.00

8 Check 008 for PCF Replenishment

17 Employee Benefit Expense 4,000.00

19 Cash in Bank GLP1 100,000.00

23 Accounts Payable 10,000.00

25 Check 010 for Cleanlab

28 Salaries and Wages Expense 107,000.00

8 withdrawals for personal use.

ACCOUNTS SALES DISC

SALES ACCOUNTS SALES RETURN

ACCOUNT: ACCRUED INTEREST RECEIVABLE ACCOUNT NO:105

ACCOUNT: MERCHANDISE INVENTORY ACCOUNT NO: 104

2 Jan 2 JP1 500,000.00 2

ACCOUNT: ACCOUNT NO: 102

ACCOUNT: ACCOUNT NO:103

ACCOUNT: ACCOUNT NO:

ACCOUNT: ACCOUNT NO: 301

ACCOUNT: ACCOUNT NO:302

ACCOUNT:COMMON STOCK ACCOUNT NO: 401

ACCOUNT: ACCOUNT NO: 403

ACCOUNT: ACCOUNT NO: 601

ACCOUNT: ACCOUNT NO:

ACCOUNT: PURCHASES ACCOUNT NO:701

ACCOUNT: RENT EXPENSE ACCOUNT NO:702

ACCOUNT: SALARIES EXPENSE ACCOUNT NO:703

ACCOUNT: DOUBTFUL EXPENSE ACCOUNT NO: 705

ACCOUNT: SUPPLIES EXPENSE ACCOUNT NO:706

ACCOUNT: INCOME SUMMARY ACCOUNT NO: 801

ACCOUNT: ACCOUNT NO:

Cah flow from Investing Activities

Cash Flow from Financing Activities

HAWAIIAN TWIST INC.

Cah flow from Operating Activities

Cah flow from Investing Activities

Cash Flow from Financing Activities

Cash Flow from Operating Activities

Cash Flow from Investing Activities

Cash Flow from Financing Activities

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