8:30 PM Dela Cerna Company_Practice Set

10/25/19 Profit & Loss Detail

Accrual Basis January through December 2019

Type Date Num Adj Name Memo Clr Split Debit Credit
Ordinary Income/Expense
Income
Sales
Sales Receipt 01/02/2019 1 Walk-in Customer -MULTIPLE- Undeposited F... 6,000.00
Sales Receipt 01/02/2019 2 Walk-in Customer -MULTIPLE- Undeposited F... 2,900.00
Sales Receipt 01/02/2019 3 Walk-in Customer -MULTIPLE- Undeposited F... 8,500.00
Sales Receipt 01/02/2019 4 Walk-in Customer -MULTIPLE- Undeposited F... 37,500.00
Sales Receipt 01/02/2019 5 Walk-in Customer -MULTIPLE- Undeposited F... 13,450.00
Sales Receipt 01/02/2019 6 Walk-in Customer Undeposited F... 2,500.00
Sales Receipt 01/02/2019 7 Walk-in Customer Undeposited F... 2,500.00
Invoice 01/03/2019 1 Balmes, Roderick -MULTIPLE- Accounts Rec... 97,500.00
Invoice 01/03/2019 2 Llanes, Israel -MULTIPLE- Accounts Rec... 167,250.00
Invoice 01/03/2019 3 Surigao, Irene -MULTIPLE- Accounts Rec... 129,000.00
Invoice 01/03/2019 4 Masbod, Amor -MULTIPLE- Accounts Rec... 126,000.00
Invoice 01/03/2019 5 Lee, Charmaigne -MULTIPLE- Accounts Rec... 86,000.00
Sales Receipt 01/03/2019 8 Pergura, Ronald Undeposited F... 2,550.00
Sales Receipt 01/03/2019 9 Hao, Marvin Undeposited F... 8,000.00
Invoice 01/04/2019 6 Arpilleda, CJ -MULTIPLE- Accounts Rec... 415,000.00
Invoice 01/04/2019 7 Dela Cruz, Lea -MULTIPLE- Accounts Rec... 122,000.00
Sales Receipt 01/04/2019 10 Walk-in Customer -MULTIPLE- Undeposited F... 550.00
Sales Receipt 01/04/2019 11 Walk-in Customer -MULTIPLE- Undeposited F... 1,310.00
Sales Receipt 01/04/2019 12 Walk-in Customer -MULTIPLE- Undeposited F... 7,730.00
Sales Receipt 01/04/2019 13 Walk-in Customer -MULTIPLE- Undeposited F... 8,640.00
Sales Receipt 01/07/2019 14 Walk-in Customer -MULTIPLE- Undeposited F... 8,200.00
Sales Receipt 01/07/2019 15 Walk-in Customer -MULTIPLE- Undeposited F... 6,060.00
Sales Receipt 01/07/2019 16 Walk-in Customer -MULTIPLE- Undeposited F... 2,850.00
Sales Receipt 01/07/2019 17 Walk-in Customer -MULTIPLE- Undeposited F... 3,010.00
Sales Receipt 01/07/2019 18 Lopez, Henry -MULTIPLE- Undeposited F... 13,200.00
Sales Receipt 01/07/2019 19 Golimlim, Ramon Undeposited F... 5,500.00
Invoice 01/07/2019 8 Licayan, Cris -MULTIPLE- Accounts Rec... 165,000.00
Invoice 01/07/2019 9 Pergura, Ronald -MULTIPLE- Accounts Rec... 200,000.00
Invoice 01/07/2019 10 Lagunda, Heda Pearl -MULTIPLE- Accounts Rec... 188,250.00
Sales Receipt 01/08/2019 20 Walk-in Customer -MULTIPLE- Undeposited F... 8,000.00
Invoice 01/09/2019 11 Bulan, Amie -MULTIPLE- Accounts Rec... 60,900.00
Invoice 01/09/2019 12 Maclang, Olan -MULTIPLE- Accounts Rec... 117,500.00
Invoice 01/09/2019 13 Abao, Shiela -MULTIPLE- Accounts Rec... 80,000.00
Sales Receipt 01/09/2019 21 Balmes, Roderick -MULTIPLE- Undeposited F... 50,900.00
Sales Receipt 01/10/2019 22 Walk-in Customer -MULTIPLE- Undeposited F... 26,530.00
Sales Receipt 01/10/2019 23 Walk-in Customer -MULTIPLE- Undeposited F... 19,090.00
Sales Receipt 01/10/2019 24 Walk-in Customer -MULTIPLE- Undeposited F... 4,570.00
Sales Receipt 01/10/2019 25 Walk-in Customer -MULTIPLE- Undeposited F... 43,480.00
Sales Receipt 01/11/2019 26 Pidor, Oriel -MULTIPLE- Undeposited F... 38,150.00
Sales Receipt 01/11/2019 27 Alfeche, Erick Owen Undeposited F... 27,500.00
Sales Receipt 01/11/2019 28 Walk-in Customer Undeposited F... 10,400.00
Credit Memo 01/11/2019 14 Arpilleda, CJ Accounts Rec... 35,000.00
Invoice 01/14/2019 15 Hao, Marvin -MULTIPLE- Accounts Rec... 182,500.00
Invoice 01/14/2019 16 Tero, Mario -MULTIPLE- Accounts Rec... 230,000.00
Invoice 01/14/2019 17 Golimlim, Ramon -MULTIPLE- Accounts Rec... 120,000.00
Sales Receipt 01/14/2019 29 Walk-in Customer -MULTIPLE- Undeposited F... 21,000.00
8:30 PM Dela Cerna Company_Practice Set
10/25/19 Profit & Loss Detail
Accrual Basis January through December 2019

Type Date Num Adj Name Memo Clr Split Debit Credit
Sales Receipt 01/14/2019 30 Walk-in Customer -MULTIPLE- Undeposited F... 10,690.00
Sales Receipt 01/14/2019 31 Walk-in Customer -MULTIPLE- Undeposited F... 4,000.00
Sales Receipt 01/15/2019 32 Walk-in Customer -MULTIPLE- Undeposited F... 11,330.00
Sales Receipt 01/15/2019 33 Walk-in Customer -MULTIPLE- Undeposited F... 19,500.00
Sales Receipt 01/15/2019 34 Walk-in Customer -MULTIPLE- Undeposited F... 30,550.00
Sales Receipt 01/15/2019 35 Surigao, Irene -MULTIPLE- Undeposited F... 23,650.00
Invoice 01/15/2019 18 Pidor, Oriel -MULTIPLE- Accounts Rec... 101,400.00
Invoice 01/15/2019 19 Lopez, Henry -MULTIPLE- Accounts Rec... 101,900.00
Invoice 01/15/2019 20 Almasa, Joel -MULTIPLE- Accounts Rec... 130,050.00
Sales Receipt 10/01/2019 59 Walk-in Customer -MULTIPLE- Undeposited F... 8,000.00
Sales Receipt 10/02/2019 60 Walk-in Customer -MULTIPLE- Undeposited F... 99,400.00
Sales Receipt 10/03/2019 61 Walk-in Customer Undeposited F... 2,500.00
Sales Receipt 10/03/2019 62 Walk-in Customer Undeposited F... 2,500.00
Invoice 10/03/2019 26 Lee, Charmaigne -MULTIPLE- Accounts Rec... 150,920.00
Invoice 10/03/2019 27 Alfeche, Erick Owen -MULTIPLE- Accounts Rec... 100,000.00
Invoice 10/03/2019 28 Bulan, Amie -MULTIPLE- Accounts Rec... 117,500.00
Total Sales 35,000.00 3,791,360.00
Service Income
Sales Receipt 01/02/2019 6 Walk-in Customer Undeposited F... 800.00
Sales Receipt 01/02/2019 7 Walk-in Customer Undeposited F... 250.00
Sales Receipt 01/03/2019 8 Pergura, Ronald Undeposited F... 800.00
Sales Receipt 01/03/2019 9 Hao, Marvin Undeposited F... 800.00
Sales Receipt 01/07/2019 18 Lopez, Henry Undeposited F... 800.00
Sales Receipt 01/07/2019 19 Golimlim, Ramon Undeposited F... 400.00
Sales Receipt 01/08/2019 20 Walk-in Customer Undeposited F... 400.00
Sales Receipt 01/09/2019 21 Balmes, Roderick Undeposited F... 8,000.00
Sales Receipt 01/11/2019 26 Pidor, Oriel Undeposited F... 12,000.00
Sales Receipt 01/11/2019 27 Alfeche, Erick Owen Undeposited F... 2,000.00
Sales Receipt 01/11/2019 28 Walk-in Customer Undeposited F... 1,600.00
Sales Receipt 01/15/2019 35 Surigao, Irene Undeposited F... 4,000.00
Sales Receipt 10/01/2019 59 Walk-in Customer Undeposited F... 800.00
Sales Receipt 10/03/2019 61 Walk-in Customer Undeposited F... 1,600.00
Sales Receipt 10/03/2019 62 Walk-in Customer Undeposited F... 250.00
Total Service Income 0.00 34,500.00

Total Income 35,000.00 3,825,860.00

Cost of Goods Sold
Cost of Goods Sold
Sales Receipt 01/02/2019 1 Walk-in Customer -MULTIPLE- Undeposited F... 3,080.00
Sales Receipt 01/02/2019 2 Walk-in Customer -MULTIPLE- Undeposited F... 1,350.00
Sales Receipt 01/02/2019 3 Walk-in Customer -MULTIPLE- Undeposited F... 4,800.00
Sales Receipt 01/02/2019 4 Walk-in Customer -MULTIPLE- Undeposited F... 26,500.00
Sales Receipt 01/02/2019 5 Walk-in Customer -MULTIPLE- Undeposited F... 8,100.00
Sales Receipt 01/02/2019 6 Walk-in Customer Undeposited F... 1,000.00
Sales Receipt 01/02/2019 7 Walk-in Customer Undeposited F... 1,500.00
Invoice 01/03/2019 1 Balmes, Roderick -MULTIPLE- Accounts Rec... 53,500.00
Invoice 01/03/2019 2 Llanes, Israel -MULTIPLE- Accounts Rec... 114,000.00
8:30 PM Dela Cerna Company_Practice Set
10/25/19 Profit & Loss Detail
Accrual Basis January through December 2019

Type Date Num Adj Name Memo Clr Split Debit Credit
Invoice 01/03/2019 3 Surigao, Irene -MULTIPLE- Accounts Rec... 88,500.00
Invoice 01/03/2019 4 Masbod, Amor -MULTIPLE- Accounts Rec... 88,000.00
Invoice 01/03/2019 5 Lee, Charmaigne -MULTIPLE- Accounts Rec... 59,500.00
Sales Receipt 01/03/2019 8 Pergura, Ronald Undeposited F... 1,200.00
Sales Receipt 01/03/2019 9 Hao, Marvin Undeposited F... 5,000.00
Invoice 01/04/2019 6 Arpilleda, CJ -MULTIPLE- Accounts Rec... 287,000.00
Invoice 01/04/2019 7 Dela Cruz, Lea -MULTIPLE- Accounts Rec... 66,500.00
Sales Receipt 01/04/2019 10 Walk-in Customer -MULTIPLE- Undeposited F... 220.00
Sales Receipt 01/04/2019 11 Walk-in Customer -MULTIPLE- Undeposited F... 530.00
Sales Receipt 01/04/2019 12 Walk-in Customer -MULTIPLE- Undeposited F... 4,090.00
Sales Receipt 01/04/2019 13 Walk-in Customer -MULTIPLE- Undeposited F... 5,240.00
Sales Receipt 01/07/2019 14 Walk-in Customer -MULTIPLE- Undeposited F... 4,600.00
Sales Receipt 01/07/2019 15 Walk-in Customer -MULTIPLE- Undeposited F... 3,920.00
Sales Receipt 01/07/2019 16 Walk-in Customer -MULTIPLE- Undeposited F... 1,650.00
Sales Receipt 01/07/2019 17 Walk-in Customer -MULTIPLE- Undeposited F... 1,380.00
Sales Receipt 01/07/2019 18 Lopez, Henry -MULTIPLE- Undeposited F... 8,000.00
Sales Receipt 01/07/2019 19 Golimlim, Ramon Undeposited F... 3,000.00
Invoice 01/07/2019 8 Licayan, Cris -MULTIPLE- Accounts Rec... 91,500.00
Invoice 01/07/2019 9 Pergura, Ronald -MULTIPLE- Accounts Rec... 132,500.00
Invoice 01/07/2019 10 Lagunda, Heda Pearl -MULTIPLE- Accounts Rec... 133,350.00
Sales Receipt 01/08/2019 20 Walk-in Customer -MULTIPLE- Undeposited F... 4,500.00
Invoice 01/09/2019 11 Bulan, Amie -MULTIPLE- Accounts Rec... 42,860.00
Invoice 01/09/2019 12 Maclang, Olan -MULTIPLE- Accounts Rec... 83,000.00
Invoice 01/09/2019 13 Abao, Shiela -MULTIPLE- Accounts Rec... 56,500.00
Sales Receipt 01/09/2019 21 Balmes, Roderick -MULTIPLE- Undeposited F... 25,000.00
Sales Receipt 01/10/2019 22 Walk-in Customer -MULTIPLE- Undeposited F... 20,790.00
Sales Receipt 01/10/2019 23 Walk-in Customer -MULTIPLE- Undeposited F... 12,250.00
Sales Receipt 01/10/2019 24 Walk-in Customer -MULTIPLE- Undeposited F... 2,190.00
Sales Receipt 01/10/2019 25 Walk-in Customer -MULTIPLE- Undeposited F... 33,890.00
Sales Receipt 01/11/2019 26 Pidor, Oriel -MULTIPLE- Undeposited F... 19,000.00
Sales Receipt 01/11/2019 27 Alfeche, Erick Owen Undeposited F... 15,000.00
Sales Receipt 01/11/2019 28 Walk-in Customer Undeposited F... 6,000.00
Credit Memo 01/11/2019 14 Arpilleda, CJ Accounts Rec... 25,000.00
Invoice 01/14/2019 15 Hao, Marvin -MULTIPLE- Accounts Rec... 130,000.00
Invoice 01/14/2019 16 Tero, Mario -MULTIPLE- Accounts Rec... 177,000.00
Invoice 01/14/2019 17 Golimlim, Ramon -MULTIPLE- Accounts Rec... 85,000.00
Sales Receipt 01/14/2019 29 Walk-in Customer -MULTIPLE- Undeposited F... 13,000.00
Sales Receipt 01/14/2019 30 Walk-in Customer -MULTIPLE- Undeposited F... 6,270.00
Sales Receipt 01/14/2019 31 Walk-in Customer -MULTIPLE- Undeposited F... 1,650.00
Sales Receipt 01/15/2019 32 Walk-in Customer -MULTIPLE- Undeposited F... 5,100.00
Sales Receipt 01/15/2019 33 Walk-in Customer -MULTIPLE- Undeposited F... 15,550.00
Sales Receipt 01/15/2019 34 Walk-in Customer -MULTIPLE- Undeposited F... 17,460.00
Sales Receipt 01/15/2019 35 Surigao, Irene -MULTIPLE- Undeposited F... 13,600.00
Invoice 01/15/2019 18 Pidor, Oriel -MULTIPLE- Accounts Rec... 81,600.00
Invoice 01/15/2019 19 Lopez, Henry -MULTIPLE- Accounts Rec... 67,260.00
Invoice 01/15/2019 20 Almasa, Joel -MULTIPLE- Accounts Rec... 93,950.00
Sales Receipt 10/01/2019 59 Walk-in Customer -MULTIPLE- Undeposited F... 4,500.00
Sales Receipt 10/02/2019 60 Walk-in Customer -MULTIPLE- Undeposited F... 60,030.00
Sales Receipt 10/03/2019 61 Walk-in Customer Undeposited F... 1,000.00
8:30 PM Dela Cerna Company_Practice Set
10/25/19 Profit & Loss Detail
Accrual Basis January through December 2019

Type Date Num Adj Name Memo Clr Split Debit Credit
Sales Receipt 10/03/2019 62 Walk-in Customer Undeposited F... 1,500.00
Invoice 10/03/2019 26 Lee, Charmaigne -MULTIPLE- Accounts Rec... 107,360.00
Invoice 10/03/2019 27 Alfeche, Erick Owen -MULTIPLE- Accounts Rec... 70,500.00
Invoice 10/03/2019 28 Bulan, Amie -MULTIPLE- Accounts Rec... 83,000.00
Total Cost of Goods Sold 2,555,820.00 25,000.00

Total COGS 2,555,820.00 25,000.00

Gross Profit 2,590,820.00 3,850,860.00

Expense
Depreciation
General Journal 10/08/2019 7 * -SPLIT- 11,750.01
Total Depreciation 11,750.01 0.00
Gas and Fuel Expense
Bill 01/08/2019 PC01 PCC SI#222, 235, ... Voucher Paya... 3,500.00
Total Gas and Fuel Expense 3,500.00 0.00
Interest Expense
Bill 01/31/2019 SSFC Pmt# 1 Voucher Paya... 15,000.00
Total Interest Expense 15,000.00 0.00
Miscellaneous Expense
Bill 01/08/2019 PC03 PCC SI#352 NDD... Voucher Paya... 500.00
Total Miscellaneous Expense 500.00 0.00
Security and Janitorial Expense
Bill 10/07/2019 CI 2033 RSG Voucher Paya... 80,000.00
Total Security and Janitorial Expense 80,000.00 0.00
Taxes and Licences
Bill 01/01/2019 OR 3... BIR Voucher Paya... 1,000.00
Bill 01/01/2019 OR 3... CTO Voucher Paya... 10,000.00
Total Taxes and Licences 11,000.00 0.00
Transportation Expense
Bill 01/08/2019 PC02 PCC Taxi Fare pur... Voucher Paya... 500.00
Total Transportation Expense 500.00 0.00
Utility Expense
Bill 01/04/2019 SI 2256 STI Voucher Paya... 8,000.00
Bill 10/07/2019 SOA ... SLPC Voucher Paya... 90,000.00
Bill 10/07/2019 SOA ... AWD Voucher Paya... 30,000.00
Total Utility Expense 128,000.00 0.00

Total Expense 250,250.01 0.00

8:30 PM Dela Cerna Company_Practice Set
10/25/19 Profit & Loss Detail
Accrual Basis January through December 2019

Type Date Num Adj Name Memo Clr Split Debit Credit

Net Ordinary Income 2,841,070.01 3,850,860.00

Net Income 2,841,070.01 3,850,860.00