Ledger Classification Acquisition Date TM

Land 11/02/2017
TOTAL LAND GL
Building 11/02/2017
Building- Additional Improvements 01/05/2018
TOTAL BUILDING GL
Furniture and Fixture 06/01/2017
Furniture and Fixture 06/02/2017
Furniture and Fixture 08/20/2017
Furniture and Fixture 7/10/2017
Furniture and Fixture 07/11/2017
Furniture and Fixture 08/15/2017
Furniture and Fixture 03/18/3017
TOTAL FURNITURE AND FIXTURE GL
Delivery Vans 12/20/2017
TOTAL TRANSPORTATION EQUIPMENT GL
Office Equipment 08/01/2017
Office Equipment 08/01/2017
Office Equipment 08/01/2017
Office Equipment 08/01/2017
TOTAL OFFICE EQUIPMENT GL

Account Acq. Date Cost

Land 2017 16,500,000.00

Building 2017 53,000,000.00

Furnitures and Fixtures 2017 400,000.00

480,000.00
600,000.00
240,000.00
280,000.00
320,000.00
1,230,000.00
3,550,000.00

Delivery Vans 2017 6,000,000.00

Office Equipment 2017 2,050,000.00
25,000.00
25,000.00
30,000.00
2,130,000.00
 Accumulated
Cost TM Depreciation TM Depreciation
16,500,000.00
16,500,000.00
33,000,000.00
20,000,000.00
53,000,000.00 GL 650,000.00 GL 650,000.00
400,000.00
480,000.00
600,000.00
240,000.00
280,000.00
320,000.00
1,230,000.00
3,550,000.00 GL 355,000.00 GL 355,000.00
6,000,000.00
6,000,000.00 GL 1,200,000.00 GL 1,200,000.00
2,050,000.00
25,000.00
25,000.00
30,000.00
2,130,000.00 GL 426,000.00 GL 426,000.00

Annual Accumulated
Estimated Life Depreciation Depreciation Book Amount Adjustment

20 2,650,000.00 2,650,000.00 ₱650,000.00 ₱2,000,000.00

40 10,000.00 10,000.00 ₱355,000.00 ₱285,000.00

5 96,000.00 96,000.00
5 120,000.00 120,000.00
5 48,000.00 48,000.00
5 56,000.00 56,000.00
5 64,000.00 64,000.00
5 246,000.00 246,000.00
640,000.00

10 600,000.00 600,000.00 1,200,000.00 - 600,000.00

 5 410,000.00 410,000.00 426,000.00 - 5,000.00
10 2,500.00 2,500.00
10 2,500.00 2,500.00
5 6,000.00 6,000.00
421,000.00 421,000.00
Legend:
GL - Agreed to General Ledger
 Securities Count as
Date Issued Cert. No. Name of Company
5/10/2018 993 PLDT
7/31/2018 1082 PLDT
5/10/2018 750 San Miguel
5/10/2018 820 Philex Mining
5/10/2018 725 Omico

PCIB Time Deposit (1 year maturity, due date June 30, 2019)

Declared Date Received or

By Date date to be received
PLDT 07.14.2018 07.31.2018 (Cert.1082)
San Miguel 12.15.2019 01.15.2019

PLDT Dividend Declaration 2018

RECONCILIATION
Name of Company No. of Shares Closing Value
PLDT 2,000 340
San Miguel 4,000 200
Philex Mining 500,000 1.82
Omico 10,000,000 0.0019
PCIB Time Deposit
 Securities Count as of January 5. 2019
No. of Shares Par Value Ref/TM
2,000 200.00 / share *
400 *
4,000 100.00 / share SC
500,000 1.00 / share SC
10,000,000 0.01 / share SC

, 2019) 6,500,000.00

Dividends
Dividends Declared Dividends Declared
Outstanding Shares
Per Client Per Audit
400 400
10 0.35 4,000

CILIATION
Ref/TM Marketable Securities
SD 680,000.00
SD 800,000.00
SD 910,000.00
SD 19,000.00
SD 6,500,000.00
8,909,000.00
Should be 8,909,000.00
Amount in GL 9,500,000.00
Adjustment (591,000.00)
 Legend:
Notes SC - Agreed to Stock Certificate
03-08-2018 was the date listed in the stock certificate SD - Agreed to Supporting Documents
07-15-2018 was the date listed in the stock certificate DD - Agreed to Dividend Declarations
* - Notes

Ref/TM
SD

Dividend Income Dividend Income

Ref/TM
Per Client Per Audit
SC
SC ; DD 40,000.00 1,400.00

San Miguel Dividend Declaration 2019

eed to Stock Certificate
eed to Supporting Documents
eed to Dividend Declarations
PPE
Client Entry
Depreciation Expense - Building 650,000.00
Accumulated Depreciation - Building 650,000.00

Depreciation Expense - Furniture & Fixture 355,000.00

Accumulated Depreciation - Furniture & Fixture 355,000.00

Depreciation Expense - Transportation Equipment 1,200,000.00

Accumulated Depreciation - Transportation Equipment 1,200,000.00

Depreciation Expense - Office Equipment 426,000.00

Accumulated Depreciation - Office Equipment 426,000.00

INVESTMENTS
Adjusting Entry
Unrealized Holding Loss 591,000.00
Marketable Securities 591,000.00
 Should be
Depreciation Expense - Building 2,650,000.00
Accumulated Depreciation - Building 2,650,000.00

Depreciation Expense - Furniture & Fixture 640,000.00

Accumulated Depreciation - Furniture & Fixture 640,000.00

Depreciation Expense - Transportation Equipment 600,000.00

Accumulated Depreciation - Transportation Equipment 600,000.00

Depreciation Expense - Office Equipment 421,000.00

Accumulated Depreciation - Office Equipment 421,000.00
 Adjusting Entry
Depreciation Expense - Building 2,000,000.00
Accumulated Depreciation - Building 2,000,000.00

Depreciation Expense - Furniture & Fixture 285,000.00

Accumulated Depreciation - Furniture & Fixture 285,000.00

Accumulated Depreciation - Transportation Equipmen 600,000.00

Depreciation Expense - Transportation Equipment 600,000.00

Accumulated Depreciation - Office Equipment 5,000.00

Depreciation Expense - Office Equipment 5,000.00