staemont aiete the _privave _accduntant + requiecea very. man dal, sgbatemen rou be eee wile accountant S.| Government acwvaring 4. | Adjounting education sith Rc of Burners Organizahon 1 [oid] or cngle = owned toy one person Naima) _reqpinemrent 2. Pattnersnip - (civi coae oF the Philippines ) _Astacioken- of 2 oF pereons io eRe bs eee mone, foperty or indvetry to a common And _with the intention of dividing the, among,» Shemeelves, weed 48 vegcher in Ste 7 arkeles of Cor parmnerstig _and_Gfehange Commission (ste) _ Sefig_oh the _qnietnment’ setgonaie’ “for regttating Ye seeuribes industey im the phil Mndiktry + refers to the setvicet tobe. erformed - s{corlkaticy - contriate )arapar + linaghieias garner ci inductr 3. Corferation ~ Batas _pemnbanse Ba 6a fperation _Gode of We Philippine arkGiciol being created “by jaw Hiiving inthe nights of | cyccetinon . "and, He _pwers and _ottvevtes apres sly uiherizes by law or inciaent to existen Sifeession ~ continuing of existence of @_boaness. [so years of exigrence SRL - Athcles ef incorporahon Ase cope! MéeanGompony | || S_or_more (is):iGenence, in totals Statement of changes in Owners equity shdlsc we cronges to TNE owners equity We eccurred dumng trey period These changes compnce capital, acawinge and the [rot xv AMe _ period. Ss of cash” Flows iella Sandal statement fat shows 0 hngw [| changes in balance, Sheet accounts ahd |fncome akeds cath and cashequvatents| ald Heeaks the alysis down to | operatin. investing and Finanding — aewikies * Noted to the financial” statement afk oddiional information added to the, a [pe Financial statements phat hel erplne Specie Were 10 the ckabements Hidmehte of Financial Statements + | Agber: ths an_tem of ewnomic Value that is eiteted to yield a beneGinutor the, eulhing.veniyiadn Funires periods Migloines s ys Finandia\ deo or ablaations that orige - during | the cours of [hes business chons « iro fefere to Financial G6seke or _fancial val of licceks sed vad cash and fonds Reltenve, F spent * Biel elelslelelel ss nour of moneg Shak a company receive dudjng & Speake period of time, Wdludina| dediichon and discounts fon returned _merchand s [Evdences rss Of the eonomi rg _tnepugins coxenue pene 3e) iks operates = beelrecs Ap |] earn.f= = 5 as iz ag% requien dg balance, ami ok cash Plomie _ 2 100 Moat _inws es tt “ean Flows EAGy: Rite Ereon, averting, + S60h flows Grom _ SeancingsHoke Favitywpefets Sleleieizieieicieis RA Sal elelejals B/S) 3)3) 8 5 + #; : x 3 > | 2 ao af = v3 ra am 3 Sie | 5 Z| $ “ ee “oe ; ¢ € 81s Bae tots : a =z att a GBBT 3 a 3 TS 2 ; ne a oa g “HH Se tars a al a “rt S| = a2 2 sts oe ts 3 ae | S al + Z Be Es aI rere a Zi é oo z | 4 a oe #| ce = a aCe Bea reer : ‘| bets e ee rs re FE Net ee ee ee [aPTS eT | CA 2[2 Ht wade! le | 2 3, 8 wade Ib ‘a Th We aye | rea el> Le | . af Moke ded ; efé e lube Cle i Jost Igepo | | ] 7 fe] jdedokd i | | h {4 fadd.ddel il int te| kbdal . oy]? Shy bh Ha ee _ ° | i z o aL i SEN i Us wi lkigk F ke 1 2 3] 4 holed kede |] sen + l|- | = | o sh | ie | 4 reeds 5 o ar] vill | Ackdudd | lewpabe +) Ie aia Tid bd lex | cone dy = s 5 Cech ce ala LUN Hl letekt ado 63 F = 2 | 22 Pextgedhive! |de| [spel ft 2 ala hs i eT. ; = faa | 2 dal al dod allan [ae =| deb as 2a | 2 cI “| 5 ar | 2 A - ce | 28 1 ae =| lz 2 | se a] a I | I= ne 5 fsa | a9 a | 2 an a a | a0i Yolo Consulting Inc Cosh Supplies Rent ex Advertising _epense 3. Honesto , Dravlin Account receiwabl Salaries ovgens: DEFice evipment —_ UWHeS _exy J. Honesto, Capital vounts payable Service _ revenve Not, Ae ~ expences paid in adv Rem, 6000 for g mont b Awet method cused _pochon- we Huard Any used amouy 3 £000 ~ 800 20000 - woused 000 ext cf 30000 ey i Suppies ts Deoglzigigizieieilalsia|alalalalsequipment _on_San;201T Peed cost fesidoal vawe 2200-9: atsl We Uncellectilble Accounts, (faa debs), > NES to the _compariy's ” ‘recei ___frid bebe expense. us Mowanee > p Raddebts Contra account = account that is _ bel + Movance for Badtebis [ dovb¥ful fort of Companys cece), vetore adjustments is Fy ——hilowanee for Radveots AccOonts Receivable, eal tes ance for Bad debts Net realizable valve. Goncerwatigm = esenating te accoun|ae Advertsing. pence | B Supplies experte. sep | : ose. the income _swomary 40 Ye Eapitlal | : [nA _F Income summary IAS = eae . pdorabie, Capita? aUans |~| : eee || es 8 1 ia * o as + + ez nek _f_Capitat irocioo [: 1" we E income Summary ° Ancome_Sumsenary |? (0000 oon) i sho pote [ t lly, Cloge, tte drawing —_cccount Cagttal (ao0e- | Deovesi capb0~| | 3 Reverting entries (\ optional.) / prepa) bat 20 | = 40 ‘cenplity the. bookhee gin: evidfed + Accrued expense + feeoved revenve, nedies} 24 Kessved salaries 2 ee jories exp. faci = aries payable 0 | top 2 A 1 SWaria_payabie jocoh ~ Labo 2 i Salaries exp. || fob SSE. | w lob [skal is a B Salarve : Jeo - ; Ca¥, ieee ( a Pla hs of a0 ¥ ebb Sagres EP. Peyote, bald LebTy el fobeb | tee letalaeiLsbofh |. opp] | [ Te Mdadhel | badaub f | feed | | tH LE os i [Pte L 1° af 1 Il: [eps Ings edie caus | i Pe TTT fe ‘Tet 4 Lf Lbeings 4 pt 7]? a tela . Le ope pA TEE Ge intiovtag | | P wpe ‘ste ‘ daabece | —lTid Tq [tothe | dnb | talpell_losal a bob 4 | re ci g bafta bh ha e ate G i} {I Mes t labd fal oak “4 ‘I > fe ele a BI {| = ul NTT ED ery 3 ze erin ae | ly Pu 4 ee a a seks bb rel theres) |. edidbense jets) |HhattsabHers| | || c 7 oF | eedeb dale! | | 7 1] 9 infokge| + Fotkains | +nk| ladbatk [ek| lal kale I alto | e 0 | 20 aren lr] 4 aseoeeds| del tligeh, | Fhe the] betish.| od rtebive | fy : a a] a | Shobtes otetstvfel | oly | 4 L = zl ; Joogicg (ifsuea | |= Keyes | | 2 = 11H Bidet | | 7 = Es Wak; se | eel a fe 25 | 25 b. peas alu y jes Linfgrins ieqert > that_|| a) sui se | tel [hale a lebit | Wis | atuduatt a zie Tarchal | (po! rent dv | le 20 | 26 | yoo: e SESH HAC Reet ep deed tle te E af at i i: [a Eee SUC Enna eae = se Te ahh lary 4 i | = a] al lt kl | F latch ‘ Ct bell edad fA tase reer PETIT eae gs | edobadl ||| |teder [ | LLY i Account eceivable, 0000 - - aaajSAber say sales diccounts Nek sates Merchardice i Sales cod at gaat Grok prot Gree Wecame/ margite gop CRRY SSS npute. Ye ret cqles os Sat = ice. (cataloy))~ ____ > trade dicount = “dnccounte woe fade discounts (wx) Gross yooitey prieg, Ye 6960017 2 7.3. boo x ae TL Cash Sates Cai 40000. Sates AC * Sater teivns 4 akowante 5 ___ovhie Slelels/elelale)el>|=fefel=le| TeJoooo - i Poschasy retumns and allow. _1©000 - Scene [= pays within the, discount period Acenutts payable £0006 ~ Cash Purchase dicount Perchase _retuens 4 allowantas 5x Purchase diccount Goods merchandise inventory ——_ Freight su - delivery exp. shoulder + ig deliver »-_chouidered «by the Boyer a 1:f Fo 5. for St 1 Fels foe ot & FP Cater foo v4 EP (cater) 5 FOG 0 Le Chyqer)iei¢iaialajsia}s