SAINT PAUL UN

COLLEGE OF BUSINE

GRADIN

NAME COURSE/YEAR MATH

1 LACABA BSA-1 90.50
2 LASALA BSA-1 91.50
3 MANATE BSA-1 90.50
4 MONDRAGON BSA-1 92.50
5 MONTE BSA-1 92.70
###
SUM 457.70
AVERAGE 91.54
MAXIMUM 92.70
 SAINT PAUL UNIVERSITY SURIGAO
COLLEGE OF BUSINESS AND TECHNOLOGY

GRADING SYSTEM

REED PE IT ERA FINAL GRADE REMARK

91.30 95.90 92.70 92.60 PASSED
92.50 98.50 93.70 94.05 PASSED
89.80 98.70 90.50 92.38 PASSED
90.30 95.50 92.50 92.70 PASSED
93.50 94.80 92.80 93.45 PASSED

457.40 483.40 462.20 465.18

91.48 96.68 92.44 93.04
93.50 98.70 93.70 94.05
 K&M
PA

NAME OF EMPLOYEE DEPARTMENT POSITION RATE PER DAY

1 CANOY, ROMYR ACCOUNTS DEP. AUDITOR 2,000
2 DALAGAN, TRACY PEROSNNEL DEP. HUMAN RESOURCE 2,000
3 EDRADAN, ROGE PURCHASES DEP. PURCAHSING OFFICER 2,000
4 IGNALIG, MYCA SALES DEPARTMENT COLLECTION AGENT 2,000
5 LASACA, VANESSA EXPORT DEPARTMENT EXPORT ASSISTANT 2,000
 K&M COMPANY
PAYROLL
DEDUCTION
NOS. OF DAYS WORKED GROSSPAY SSS PAG-IBIG PHILHEALTH TAX
15 30,000 0.02 0.02 0.03 0.01
15 30000 0.02 0.02 0.03 0.01
15 30000 0.02 0.02 0.03 0.01
15 30000 0.02 0.02 0.03 0.01
15 30000 0.02 0.02 0.03 0.01
TOTAL DEDUCTION NET PAY
0.08 29999.92
0.08 29999.92
0.08 29999.92
0.08 29999.92
0.08 29999.92
 TRIAL BALANCE
ACCOUNT NAME DEBIT CREDIT
CASH 9,400
ACCOUNTS RECEIVABLE 13,700
OFFICE SUPPLIES 700
COMPUTER EQUIPMENT 10,000
ACCOUNTS PAYABLE 5,200
NOTES PAYABLE 12,000
W.YU, CAPITAL 39,000
W.YU, DRAWING 2,008
SALES 45,300
SALES DISCOUNT 304
SALES RETURN &ALLOWANCES 900
PURCHASES 56,800
PURCHASE DISCOUNT 312
PURCHASE RETURN & ALLOWANCES 800
FREIGHT-IN 700
FREIGHT-OUT 200
ADVERTISING EXPENSE 1,000
UTILITIES EXPENSE 400
RENT EXPENSE 3,500
SALARIES EXPENSE 3,000
102,612 102,612
 INCOME STATEMENT
COST OF GOODS SOLD
MERCAHNDISE INVENTORY, BEG. 0
ADD: PURCAHSE 56,800
LESS: PURCAHSE RETURN & ALLOWANCES -800
PURCAHSE DISCOUNT -312 -1112
ADD: FREIGHT-IN 700
LESS:MERCHANDISE INVENTORY, END -25,000
COST OF GOODS SOLD 31,388

STATEMENT OF FINANCIAL PERFORMANCE

SALES 45,300
LESS: SALES RETURN & ALLOWANCES -900
SALES DISCOUNT -304 -1204
NET SALES 44,096
LESS: COST OF SALES -31,388
GROSS PROFIT 12,708
LESS: OPERATING EXPENSE -8,100
NET PROFIT 4,608
INCOME STATEMENT
STATEMENT OF EQUITY
BEGINNING CAPITAL 39,000
ADD:NET PROFIT 4,608
TOTAL 43,608
LESS: W.YU, DRAWING -2,008
TOTAL W.YU, CAPITAL END 41,600
 BALANCE SHEET
ASSET
CURRENT ASSET
CASH 9,400
ACCOUNTS RECEIVABLE 13,700
MERCHANDISE INVENTORY 25,000
OFFICE SUPPLIES 700
TOTAL CURRENT ASSET 48,800

NON-CURRENT ASSET
COMPUTER EQUIPMENT 10,000
TOTAL NON-CURRENT ASSET 10,000
TOTAL ASSET 58,800

LIABILITIES
ACCOUNTS PAYABLE 5,200
TOTAL CURRENT LIABILITIES 5,200
NON-CURRENT LIABILITIES 12,000
NOTES PAYABLE 12,000
TOTAL NON-CURRENT LIABILITIES 17,200
EQUITY
W.YU, CAPITAL, END 41,600
TOTAL LIABILITIES AND EQUITY 58,800