11/19/2019 09:41:08

CC PUNO JR. CONSTRUCTION, INC.

346 SAN RAFAEL , SAN MIGUEL , MANILA

Accounts List [Summary]

Account

1-0000 Assets
1-1000 Current Assets
1-1100 Cash & Cash Equivalent
1-1110 Cash In Bank
1-1120 Payroll Checking Account
1-1130 Cash Drawer
1-1140 Petty Cash
1-1160 Undeposited Funds
1-1190 Electronic Clearing Account
1-1200 Accounts Receivable
1-1250 Advances
1-1300 Deposits Paid
1-1400 Prepaid Insurance
1-1500 Prepaid Interest
1-1700 Other Prepaid Expenses
1-1800 Inventory - Materials
1-1810 Work In Progress
1-2000 Fixed Assets - Net
1-2100 Land
1-2200 Leasehold Improvements
1-2210 Improvements Original Cost
1-2220 Improvements Amortization
1-2300 Buildings & Improvements
1-2310 Bldgs & Imprv Orig Cost
1-2320 Bldgs & Imprv Accum Dep
1-2700 Automobiles
1-2710 Automobiles Orig Co
1-2720 Automobiles Accum Dep
1-2800 Office Equipment
1-2810 Office Equipment Orig Cost
1-2820 Office Equipment Accum Dep
1-3000 Other Assets
1-3110 Creditable Tax
1-3120 Input Tax

2-0000 Liabilities
2-1000 Current Liabilities
2-1100 Credit Cards
2-1110 American Express
2-1120 MasterCard
2-1130 Visa
2-1200 Accounts Payable
2-1220 Accrued Expenses Payable

Page 1
11/19/2019 09:41:08

2-1240 A/P Accrual - Inventory

2-1300 Output VAT Payable
2-1310 Income Tax Payable
2-1400 Payroll Withholding
2-1410 Default Payroll Withholding
2-1420 Expanded W/tax Payable
2-1430 W/tax on Compensation
2-1440 SSS/PHIC/HDMF Payable
2-1450 State Income Tax Payable
2-1500 Other Current Liabilities
2-1600 Customer Deposits
2-2000 Long Term Liabilities
2-2100 Bank Loans
2-2200 Mortgages Payable
2-2300 Other Long Term Liabilities

3-0000 Equity
3-1000 Owner's/Shareholder's Equity
3-1100 Elisa A. Puno
3-1200 Cecilia Whitmer
3-1300 Ma. Elena Montero
3-1400 Federico Puno
3-1500 Conrado Puno
3-1600 Teresa Tirona
3-1700 Josefina Obmaces
3-1800 Christina Cheung
3-1900 Clemente Puno
3-2000 Socorr Cuna
3-2100 Remedios Gomez
3-8000 Retained Earnings
3-9000 Current Year Earnings
3-9999 Historical Balancing

4-0000 Income
4-1000 Construction Services
4-2000 Supervision Fees
4-3000 Other Income
4-5000 Freight Collected
4-6000 Late Fees Collected
4-8000 Miscellaneous Income

5-0000 Cost of Sales

5-1000 Direct Job Costs
5-1010 Labor
5-1020 Materials
5-1040 Equipment Rent
5-1050 Permit
5-1060 License
5-1070 Bond
5-1080 Insurance
5-1090 Telephone
5-1100 Electric
5-1110 Heat
5-1120 Transportation
5-1130 Water

Page 2
11/19/2019 09:41:08

5-1140 Fuel and Oil

5-1150 Special Tax
5-1160 Photographs
5-1170 Sign
5-1180 Tools and Miscellaneous
5-1190 Plans
5-1200 As Built Drawings & Archi'l De
5-1210 Temporary Electric
5-1220 Surveys
5-1230 Out-of-town Expenses
5-1240 Postage
5-1250 Office Supplies
5-1260 Ice and Water
5-1270 First Aid Supplies
5-1280 Fire Extinguishers
5-1290 Hard Hats
5-1300 Interest on Retainage
5-1310 Chemical Toilets
5-1320 Dump Fees
5-1330 Other
5-1340 Subcontracts
5-3000 Discounts Given

6-0000 Expenses
6-1000 General & Administrative Exp
6-1010 Professional Fees
6-1015 Mgt. & Consultancy Fees
6-1020 Bank Charges
6-1030 Depreciation
6-1040 Amortization
6-1050 Donations
6-1060 Office Supplies
6-1070 Dues and Subscriptions
6-1080 Christmas Expense
6-1085 Trainings & Seminars
6-1090 Transportation, Fuel & Oil
6-1100 Telephone
6-1200 Representation
6-1600 Discounts Taken
6-1700 Freight Paid
6-1800 Late Fees Paid
6-1900 Grocery / Meals
6-4000 Shrinkage/Spoilage
6-5100 Wages & Salaries
6-5110 Salaries & wages
6-5120 Vacation Pay Expense
6-5130 SSS Premium Expense
6-5140 PHIC Premium Expense
6-5150 HDMF Premium Expense
6-5200 Employee Benefits
6-5210 Employees Benefits
6-5220 Group Medical Insurance
6-5230 Disability Insurance
6-6000 Occupancy Costs
6-6010 Rent

Page 3
11/19/2019 09:41:08

6-6020 Repairs & Maint. - Ofc. Equip.

6-6025 Repairs & Maintenance
6-6030 Taxes & Licenses
6-6060 Utilities
6-6090 Electric & Water
6-6100 Miscellaneous Expenses

8-0000 Other Income

8-1000 Interest Income
8-2000 Purchase Discount

9-0000 Other Expenses

9-1000 Interest Expense
9-2000 Provision for Bad Debts
9-3000 Income Tax Expenses

Page 4