DATE PARTICULARS F DEBIT CREDIT

2020
March 1 Cash L-01 2 5 0 0 0 0 -
Service Equipment L-06 4 7 0 0 0 0 -
Service Supplies L-04 3 0 8 9 5 75
E.Du, Capital L-21 7 5 0 8 9 5 75
Owner’s Investment

3 Taxes and Licenses L-45 2 5 2 1 25

Cash L-01 2 5 2 1 25
Paid taxes and licenses

4 Office Supplies L-05 6 9 7 2 30

Accounts Payable L-11 6 9 7 2 30
Purchased office supplies
on account

5 Transportation Equipment L-07 3 4 0 0 0 0 -

Cash L-01 1 4 0 0 0 0 -
Notes Payable L-12 2 0 0 0 0 0 -
Purchased transportation
equipment
L-42
1 Rent Expense L-01 4 1 5 0 0 -
4
Cash 4 1 5 0 0 -
Paid rent expense

15 Cash L-01 2 0 7 3 5 0 -
Accounts Receivable L-02 3 3 4 0 0 -
Service Revenues L-31 2 4 0 7 5 0 -
Rendered services to
customers

17 Notes Receivable L-03 2 0 0 0 0 -

Service Revenues L-01 1 8 0 0 0 -
Interest Income L-32 2 0 0 0 -
Received note from services
rendered to customers

2 Cash L-01 1 3 0 0 0 -
0
Accounts Receivable L-02 1 3 4 0 0 -
Collected accounts receivable

21 E .Du, Drawing L-22 1 0 0 0 0 -

Cash L-01 1 0 0 0 0 -
Owner’s Withdrawal

24 Notes Payable L-12 2 0 0 0 0 0 -

Cash L-01 2 0 0 0 0 0 -
Paid notes payable

29 Light and Water Expense L-43 1 3 7 0 0 20

Postage and Communication L-44 5 2 2 9 50
Cash L-01 1 8 9 2 9 70
 Paid light, water, and
telephone expenses

30 Cash L-01 1 5 5 2 8 0 -
Accounts Receivable L-02 2 1 8 0 0 -
Service Revenues L-31 1 7 7 0 8 0 -
Rendered services to
customers

Salaries Expense L-41 4 5 0 0 0 -

Cash L-01 3 4 7 0 0 -
SSS Premium Payable L-13 3 8 0 0 -
Philhealth Premium Payable L-14 2 0 0 0 -
Withholding Tax Payable L-15 4 5 0 0 -
Paid salaries expense

SSS Contributions L-46 5 3 2 0 -

Philhealth Contributions L-47 2 0 0 0 -
SSS Premium Payable L-13 5 3 2 0 -
Philhealth Premium Payable L-14 2 0 0 0 -
Employer’s Share

General Ledger
DATE DATE PARTICULAR
PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc
h 1 J-01 2 5 0 0 0 0 - March 3 J-01 2 5 2 1 25
1
5 J-01 2 0 7 3 5 0 - 5 J-01 1 4 0 0 0 0 -
2
0 J-01 1 3 4 0 0 - 14 J-01 4 1 5 0 0 -
3
0 J-01 1 5 5 2 8 0 - 21 J-01 1 0 0 0 0 -
24 J-01 2 0 0 0 0 0 -
29 J-01 1 8 9 2 9 70
30 J-01 3 4 7 0 0 -
178,379.05 6 2 6 0 3 0 - 4 4 7 6 5 0

ACCOUNTS RECEIVABLE PAGE

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc 1
h 5 J-02 3 3 4 0 0 - March 20 J-02 1 3 4 0 0 -
3 1
0 J-02 2 8 0 0 -
41,800 5 5 2 0 0 - 1 3 4 0 0 -
 NOTES RECEIVABLE PAGE

DATE PARTICULARS DATE PARTICULAR

F DEBIT F CREDIT
2020 2020 S
Marc 1
h 7 J-03 2 0 0 0 0 -

SERVICE SUPPLIES PAGE

DATE DEBIT DATE PARTICULAR

PARTICULARS F F CREDIT
2020 2020 S
Marc 75
h 1 J-04 3 0 8 9 5

OFFICE SUPPLIES
PAGE

DATE DATE PARTICULAR F

PARTICULARS F DEBIT CREDIT
2020 2020 S
Marc J-05
h 4 6 9 7 2 30

SERVICE EQUIPMENT PAGE

DATE DEBIT DATE PARTICULAR

PARTICULARS F F CREDIT
2020 2020 S
Marc
h 1 J-06 4 7 0 0 0 0 -

TRANSPORTATION EQUIPMENT
PAGE

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc
h 5 J-07 3 4 0 0 0 0 -

ACCOUNTS PAYABLE
PAGE 11

DATE DEBIT DATE PARTICULAR

PARTICULARS F F CREDIT
2020 2020 S
J-
1
March 4 1 6 9 7 2
 NOTES PAYABLE PAGE 12

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc J-12 J-
h 2 0 1
4 2 0 0 0 0 0 - March 5 2 2 0 0 0 0 0 -

SSS PREMIUM PAYABLE

PAGE 13

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
J-
1
March 30 3 3 8 0 0 -
30 5 3 2 0 -
9 1 2 0 -

PHILHEALTH PREMIUM PAYABLE PAGE 14

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
J-
1
March 30 4 2 0 0 0 -
J-
1
30 4 2 0 0 0 -
4 0 0 0 -
PAGE 15
WITHHOLDING TAX PAYABLE

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
J-
1
March 30 5 4 5 0 0 -

E. DU, CAPITAL PAGE 21

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
J-
2
March 1 1 7 5 0 8 9 5
 E. DU, DRAWING PAGE 22

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc 2
h 1 J-22 1 0 0 0 0 -

SERVICE REVENUES PAGE 31

DATE DEBIT DATE PARTICULAR

PARTICULARS F F CREDIT
2020 2020 S
J-
3
March 15 1 2 4 0 7 5 0 -
J-
3
17 1 1 8 0 0 0 -
J-
3
30 1 1 7 7 0 8 0 -
4 3 5 8 3 0 -

INTEREST INCOME PAGE 32

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
J-
3
March 17 2 2 0 0 0 -

SALARIES EXPENSE
PAGE 41

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc 3
h 0 J-41 4 5 0 0 0 -

RENT EXPENSE
PAGE 42

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc 1
h 4 J-42 4 1 5 0 0 -
 LIGHT AND WATER EXPENSE PAGE 43
DATE DATE PARTICULAR
PARTICULARS F DEBIT
2020 2020 S
Marc 2
h 9 J-43 1 3 7 0 0 20

POSTAGE AND COMMUNICATION PAGE 44

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc 2
h 9 J-44 5 2 2 9 50

TAXES AND LICENSES

PAGE 45

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc
h 3 J-45 2 5 2 1 25

SSS CONTRIBUTIONS PAGE 46

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc 3
h 0 J-46 5 3 2 0 -

PHILHEALTH CONTRIBUTIONS PAGE 47

DATE DATE PARTICULAR

PARTICULARS F DEBIT F CREDIT
2020 2020 S
Marc 3
h 0 J-47 2 0 0 0 -

Standard Service Company

Trial Balance
March 31, 2020
DEBIT CREDIT
Cash 1 7 8 3 7 9 5
Accounts Receivable 4 1 8 0 0 -
Notes Receivable 2 0 0 0 0 -
Service Supplies 3 0 8 9 5 75
Office Supplies 6 9 7 2 30
Service Equipment 4 7 0 0 0 0 -
Transportation Equipment 3 4 0 0 0 0 -
Accounts payable 6 9 7 2 30
Notes Payable 0 -
SSS Premium Payable 9 1 2 0 -
Philhealth Premium Payable 4 0 0 0 -
Withholding Tax Payable 4 5 0 0 -
E. Du, Capital 7 5 0 8 9 5 75
E. Du, Drawing 1 0 0 0 0 -
Service Revenues 4 3 5 8 3 0 -
Interest Income 2 0 0 0 -
Salaries Expense 4 5 0 0 0 -
Rent Expense 4 1 5 0 0 -
Light & Water Expense 1 3 7 0 0 20
Postage & Communication 5 2 2 9 50
Taxes & Licenses 2 5 2 1 25
SSS Contributions 5 3 2 0 -
Philhealth Contributions 2 0 0 0 -
1 1
TOTAL 2 1 3 3 1 8 5 2 1 3 3 1 8 5