INV

Blake Manufacturing Company

Company Info
Company Phone: (043)- 752-8324 Website:

Fax Number: Address:

Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 909 Phone Number:

Date Issued: Oct. 2 Address:

Due Date: 2/15; n/60 ZIP Code:

Quantity Item # Description

300 Ceramic garden pots

200 Giant plastic pots
200 Garden clay pots
50 Special indoor pots

Type any comments or special instructions here

Payment is due within the following number of days:

DELIVERY INVOICE NO. 087643

 jim forwarders

Company Info
Company Phone: (043)- 765-8845 Website:
Fax Number: Address:
Email: ZIP Code:

Ship To: Julia's Pots Shop

Invoice Number: 87643 Phone Number:
Date Issued: Oct. 2 Address:
Due Date: ZIP Code:

Description

Different types of pots from Balake Manufacturing Company

Payment is due within the following number of days:

INVO
Casey Buela Merchandise

Company Info
Company Phone: (043)- 763-8547 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 2824 Phone Number:
Date Issued: Oct. 3 Address:
Due Date: n/30 ZIP Code:

Quantity Item # Description

42 Special Garden soil (5 kg. per sack)

Type any comments or special instructions here

INV
Cuya Services

Company Info
Company Phone: (043)- 771-2345 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 847 Phone Number:
Date Issued: Oct. 4 Address:
Due Date: ZIP Code:

Description

Computer Repair

Payment is due within the following number of days:

INV
Castillo Pots Factory
Company Info
Company Phone: (043)- 725-4567 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 928 Phone Number:
Date Issued: Oct. 5 Address:
Due Date: n/30 ZIP Code:

Quantity Item # Description

51 Special indoor pots

Type any comments or special instructions here

Payment is due within the following number of days:

CREDIT MEMO No. 135

Date: October 5, 2020

Bill to: Julia's Pots Shop Ship to: Julia's Pot Shop
Address: Address:
Reason for credit: Defective pots (broken)

Approved by: Date: Oct. 5

Invoice Item Quantity Description Price Total

 909 indoor pots 20 special indo 560.00 11,200.00

Total Amounts of Credit 11,200.00

INVO
Gelly Marketing

Company Info
Company Phone: (043)- 771-5643 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 1531 Phone Number:
Date Issued: 29-Sep-20 Address:
Due Date: 2/10, n/30 ZIP Code:

Quantity Item # Description

Assorted garden and indoor pots

Type any comments or special instructions here

 INVO
Lasala Office Systems

Company Info
Company Phone: (043)- 556-0879 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 1431 Phone Number:
Date Issued: 12-Oct-20 Address:
Due Date: n/30 ZIP Code:

Quantity Item # Description

Exective Desk & Chair

Type any comments or special instructions here

INV
Encarnacion Trading

Company Info
Company Phone: (043)- 441-0235 Website:
Fax Number: Address:
Email: ZIP Code:
Bill To: Julia's Pots Shop
Invoice Number: 189 Phone Number:
Date Issued: 28-Sep-20 Address:
Due Date: 1/15, n/20 ZIP Code:

Quantity Item # Description

Assorted garden and ceramic pots

Type any comments or special instructions here

INVO
Carloyn Merchandising

Company Info
Company Phone: (043)- 332-0154 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 1123 Phone Number:
Date Issued: 15-Oct-20 Address:
Due Date: ZIP Code:

Quantity Item # Description

Various supplies
Type any comments or special instructions here

INVO
RIZAL POTS

Company Info
Company Phone: (043)- 220-1344 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 3183 Phone Number:
Date Issued: 15-Oct-20 Address:
Due Date: 1/15,n/60 ZIP Code:

Quantity Item # Description

Garden and ceramic pots

Type any comments or special instructions here

 INVO
Gelly Marketing

Company Info
Company Phone: (043)- 771-5643 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 1563 Phone Number:
Date Issued: 16-Oct-20 Address:
Due Date: 2/10, n/30 ZIP Code:

Quantity Item # Description

Assorted garden and indoor pots

Type any comments or special instructions here

CREDIT MEMO No. 157

Date: October 17, 2020

Bill to: Julia's Pots Shop Ship to: Julia's Pot Shop
Address: Address:
Reason for credit: Defective executive desk

Approved by: Date: Oct. 17

Approved by: Date: Oct. 17

Invoice Item Quantity Description Price Total

1431 executive desk 1 11,200.00 11,200.00

Total Amounts of Credit 11,200.00

INV
Muzon Repairs

Company Info
Company Phone: (043)- 771-5578 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 357 Phone Number:
Date Issued: Oct. 18 Address:
Due Date: ZIP Code:

Description

Repairs of equipment

Payment is due within the following number of days:

INVO
Casey Buela Merchandise
Casey Buela Merchandise

Company Info
Company Phone: (043)- 763-8547 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 2898 Phone Number:
Date Issued: 20-Oct-20 Address:
Due Date: n/30 ZIP Code:

Quantity Item # Description

Assorted garden and indoor pots

Type any comments or special instructions here

DELIVERY INVOICE NO. 90534

Guinto Freight Services

Company Info
Company Phone: (043)- 706-4555 Website:
Fax Number: Address:
Email: ZIP Code:

Ship To: Julia's Pots Shop

Invoice Number: 90534 Phone Number:
Date Issued: 22-Oct-20 Address:
Due Date: ZIP Code:

Description

Different types of pots from Gelly Marketing

Payment is due within the following number of days:

INV
Sibulan Supplies

Company Info
Company Phone: (043)- 332-0223 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 458 Phone Number:
Date Issued: 23-Oct-20 Address:
Due Date: ZIP Code:

Quantity Item # Description

Various supplies

Type any comments or special instructions here

 INVO
RIZAL POTS

Company Info
Company Phone: (043)- 220-1344 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 3301 Phone Number:
Date Issued: 24-Oct-20 Address:
Due Date: 1/15,n/60 ZIP Code:

Quantity Item # Description

Garden and ceramic pots

Type any comments or special instructions here

INVOI
VILLANUEVA POTS

Company Info
Company Phone: (043)- 220-1344 Website:
Fax Number: Address:
Email: ZIP Code:
Bill To: Julia's Pots Shop
Invoice Number: 10361 Phone Number:
Date Issued: 24-Sep-20 Address:
Due Date: n/30 ZIP Code:

Quantity Item # Description

Garden and ceramic pots

Type any comments or special instructions here

INVO
Blake Manufacturing Company

Company Info
Company Phone: (043)- 752-8324 Website:
Fax Number: Address:
Email: ZIP Code:

Bill To: Julia's Pots Shop

Invoice Number: 1034 Phone Number:
Date Issued: 26-Oct-20 Address:
Due Date: 2/15,n/60 ZIP Code:

Quantity Item # Description

Assorted garden, plastic and indoor pots

Type any comments or special instructions here

Payment is due within the following number of days:

 INVOICE NO. 909

Unit Price Amount

-
350.00 105,000.00
100.00 20,000.00
50.00 10,000.00
500.00 25,000.00
-
-
-
-
-
-
-

Total 160,000.00

VAT 19,200.00

TOTAL 179,200.00

643
 Amount
1,120.00

Total (w/VAT) 1,120.00

INVOICE NO. 2824

Unit Price Amount

-
640.00 26,880.00
-
-
 -
-
-
-
-
-
-
-
Total 26,880.00
Sales Tax (%) -
TOTAL 26,880.00

INVOICE NO. 847

Amount
2,400.00

Total 2,400.00
VAT (%) 288.00
TOTAL 2,688.00

INVOICE NO. 928

Unit Price Amount
-
-
-
-
400.00 20,400.00
-
-
-
-
-
-
-
Total 20,400.00
VAT 2,448.00
TOTAL 22,848.00
 INVOICE NO. 1531

Unit Price Amount

-
-
-
-
200,000.00
-
-
-
-
-
-
-
Total 200,000.00
VAT 24,000.00
TOTAL 224,000.00
 INVOICE NO. 1431

Unit Price Amount

-
-
36,000.00
-
-
-
-
-
-
-
-
-
Total 36,000.00
VAT 4,320.00
TOTAL 40,320.00

INVOICE NO. 189

Unit Price Amount
-
-
100,000.00
-
-
-
-
-
-
-
-
-
Total 100,000.00
VAT 12,000.00
TOTAL 112,000.00

INVOICE NO. 1123

Unit Price Amount

-
-
6,000.00
-
 -
-
-
-
-
-
-
-
Total 6,000.00
VAT 720.00
TOTAL 6,720.00

INVOICE NO. 3183

Unit Price Amount

-
-
40,000.00
-
-
-
-
-
-
-
-
-
Total 40,000.00
VAT 4,800.00
TOTAL 44,800.00
 INVOICE NO. 1563

Unit Price Amount

-
-
-
-
120,000.00
-
-
-
-
-
-
-
Total 120,000.00
VAT 14,400.00
TOTAL 134,400.00
 INVOICE NO. 357

Amount
5,000.00

Total 5,000.00
VAT (%) 600.00
TOTAL 5,600.00

INVOICE NO. 2898

 Unit Price Amount
-
100,000.00
-
-
-
-
-
-
-
-
-
-
Total 100,000.00
VAT 12,000.00
TOTAL 112,000.00

534
es
 Amount
3,360.00

Total (w/VAT) 3,360.00

INVOICE NO. 458

Unit Price Amount

-
-
6,340.00
-
-
-
-
-
-
-
-
-
Total 6,340.00
VAT 760.80
TOTAL 7,100.80
 INVOICE NO. 3301

Unit Price Amount

-
-
100,000.00
-
-
-
-
-
-
-
-
-
Total 100,000.00
VAT 12,000.00
TOTAL 112,000.00

INVOICE NO. 10361

Unit Price Amount
-
-
22,000.00
-
-
-
-
-
-
-
-
-
Total 22,000.00
VAT 2,640.00
TOTAL 24,640.00

INVOICE NO. 1034

Unit Price Amount

-
184,000.00
-
-
 -
-
-
-
-
-
-
-
Total 184,000.00
VAT 22,080.00
TOTAL 206,080.00
 SALES JOURNAL
Sales Debits Credits
Invoice Account Post. Accounts
Date No. Debited Ref. Receivable Output Tax
10/1/2020 354 Jarlos Marketing ₱ 56,000.00 ₱ 6,000.00
10/4/2020 355 Del Rio Plants & Pots 22,400.00 2,400.00
10/12/2029 356 Milagros Bargain House 53,760.00 5,760.00
10/16/2020 357 Cely's Plants & Pots 100,800.00 10,800.00
10/19/2020 358 Lumanglas Enterprises 64,960.00 6,960.00
10/29/2020 359 Milagros Bargain House 89,600.00 9,600.00
10/31/2020 360 Como Plants & Pots 76,160.00 8,160.00
₱ 463,680.00 ₱ 49,680.00
Credits

Sales
₱ 50,000.00
20,000.00
48,000.00
90,000.00
58,000.00
80,000.00
68,000.00
₱ 414,000.00
 GENERAL JOURNAL
Date Account Titles and Explanation PR
10/4/2020 Sales Returns & Allowances
Output Tax
Accounts Receivable

10/19/2020 Notes Receivable

Accounts Receivable

10/31/2020 Allowance for Uncollectibles

Accounts Receivable
 Debit Credit
₱ 4,000.00
480.00
₱ 4,480.00

33,600.00
33,600.00

6,720.00
6,720.00
 CASH RECEIPTS JOURN
Debits
O.R. Output Sales
Date No. Description Cash Tax Discounts
10/1/2020 332 Del Rio Plants & Pots ₱ 87,808.00 ₱ 192.00 ₱ 1,600.00
10/5/2020 333 Cely's Plants & Pots 43,904.00 96.00 800.00
10/8/2020 Cash Sales 418,432.00
10/8/2020 334 Milagros Bargain House 26,342.40 57.60 480.00
10/8/2020 335 Lipa Commercial 11,200.00
10/12/2020 336 Lumanglas Enterprises 78,400.00
10/15/2020 Cash Sales 344,960.00
10/19/2020 337 Jarlos Marketing 17,920.00
10/22/2020 Cash Sales 328,720.00
10/22/2020 338 Milagros Bargain House 52,684.80 115.20 960.00
10/24/2020 339 Magtatanim Sales 244,000.00

10/26/2020 340 Cely's Plants & Pots 98,784.00 216.00 1,800.00

10/30/2020 341 Jarlos Marketing 56,000.00
10/31/2020 Cash Sales 567,952.00
10/31/2020 342 Lumanglas Enterprises 64,960.00
₱ 2,442,067.20 ₱ 676.80 ₱ 5,640.00
CEIPTS JOURNAL
Credits
Accounts Output Other Accounts
Receivable Tax Sales Account Title F Amount
₱ 89,600.00
44,800.00
₱ 44,832.00 ₱ 373,600.00
26,880.00
11,200.00
78,400.00
36,960.00 308,000.00
17,920.00
35,220.00 293,500.00
53,760.00
Notes Receivable ₱ 240,000.00
Interest Receivable 2,400.00
Interest Income 1,600.00
100,800.00
56,000.00
60,852.00 507,100.00
64,960.00
₱ 544,320.00 ₱ 177,864.00 ₱ 1,482,200.00 ₱ 244,000.00
VOUCHER No.293
Amount: P26,880 Date:
Method of Payment:
Cash: Check#: 150192
To: Casey Buela
The Sum of: Twenty Six Thousand Eight Hundred Eighty

Being: Full Payment per Supplier's Inv. No. 2824 Payee: Casey Buela

Approved by: Paid by:

Signature:

VOUCHER No.305
Amount: P179,200 Date: Oct. 2, 2020
Method of Payment:
Cash: Check#:
To: Blake Manufacturing Company
The Sum of:

Being: Purchase of Merchandise Payee: Blake Manufacturing Company

Approved by: Paid by:

Signature:

VOUCHER No.306
Amount: P1,120 Date: Oct. 2, 2020
Method of Payment:
Cash: Check#: 150191
To: Jim Forwarders
The Sum of: One Thousand One Hundred Twenty

Being: Delivery Charges Payee: Jim Forwarders

Being: Delivery Charges Payee: Jim Forwarders

Approved by: Paid by:

Signature:

VOUCHER No.307
Amount: P2,688 Date: Oct. 4, 2020
Method of Payment:
Cash: Check#: 150193
To: Cuya Services
The Sum of: Two Thousand Six Hundred Eighty Eight

Being: Computer Repairs Payee: Cuya Services

Approved by: Paid by:

Signature:

VOUCHER No.308
Amount: P22,848 Date: Oct. 5, 2020
Method of Payment:
Cash: Check#:
To: Castillo Pots Factory
The Sum of:

Being: Purchase of Merchandise Payee: Castillo Pots Factory

Approved by: Paid by:

Signature:

VOUCHER No.309
Amount: P168,000 Date: Oct. 5, 2020
Method of Payment:
Cash: Check#: 150203
To: Blake Manufacturing Co.
The Sum of: One Hundred Sixty Eight Thousand

Being: Replacement of Voucher No. 305 Payee: Blake Manufacuring Co.

Approved by: Paid by:

Signature:

VOUCHER No.310
Amount: P40,320 Date: Oct. 12, 2020
Method of Payment:
Cash: Check#:
To: Lasala Office Systems
The Sum of:

Being: Acquisition of Executive Desk & Chair Payee: Lasala Office Systems

Approved by: Paid by:

Signature:

VOUCHER No.311
Amount: P104,853.81 Date: Oct. 15, 2020
Method of Payment:
Cash: Check#: 150199
To: Payroll
The Sum of: One Hundred Four Thousand Eight Hundred Fifty Three and Eighty One Centavos

Being: Payment of Salaries Payee: Employees

Approved by: Paid by:

Signature:
VOUCHER No.312
Amount: P6,720 Date: Oct. 15, 2020
Method of Payment:
Cash: Check#: 150200
To: Carolyn Merchandising
The Sum of: Six Thousand Seven Hundred Twenty

Being: Full Payment per Supplier's Inv. No. 1123 Payee: Carolyn Merchandising

Approved by: Paid by:

Signature:

VOUCHER No.313
Amount: P134,400 Date: Oct. 16, 2020
Method of Payment:
Cash: Check#: 150210
To: Gelly Marketing
The Sum of: One Hundred Thirty Four Thousand Four Hundred

Being: Purchase of Merchandise Payee: Gelly Marketing

Approved by: Paid by:

Signature:

VOUCHER No.314
Amount: P29,120 Date: Oct. 17, 2020
Method of Payment:
Cash: Check#:
To: Lasala Office Systems
The Sum of:

Being: Replacement of Voucher No. 310 Payee: Lasala Office Systems

Approved by: Paid by:

Signature:

VOUCHER No.315
Amount: P5,600 Date: Oct. 18, 2020
Method of Payment:
Cash: Check#: 150204
To: Muzon Repairs
The Sum of: Five Thousand Six Hundred

Being: Equipment Repairs Payee: Muzon Repairs

Approved by: Paid by:

Signature:

VOUCHER No.316
Amount: P112,000 Date: Oct. 20, 2020
Method of Payment:
Cash: Check#:
To: Casey Buela
The Sum of:

Being: Purchase of Merchandise Payee: Casey Buela

Approved by: Paid by:

Signature:

VOUCHER No.317
Amount: P3,360 Date: Oct. 22, 2020
Method of Payment:
Cash: Check#: 150205
To: Guinto Freight Services
The Sum of: Three Thousand Three Hundred Sixty
The Sum of: Three Thousand Three Hundred Sixty

Being: Delivery Charges Payee: Guinto Freight Services

Approved by: Paid by:

Signature:

VOUCHER No.318
Amount: P520,000 Date: Oct. 23, 2020
Method of Payment:
Cash: Check#: 150206
To: San Luis Development Bank
The Sum of: Five Hundred Twenty Thousand

Being: Notes Payable dated June 25 Payee: San Luis Development Bank

Approved by: Paid by:

Signature:

VOUCHER No.319
Amount: P7,100.80 Date: Oct. 23, 2020
Method of Payment:
Cash: Check#: 150207
To: Sibulan Supplies
The Sum of: Seven Thousand One Hundred & Eighty Centavos

Being: Purchase of Supplies Payee: Sibulan Supplies

Approved by: Paid by:

Signature:

VOUCHER No.320
Amount: P112,000 Date: Oct. 24, 2020
Method of Payment:
Cash: Check#:
To: Rizal Pots
The Sum of:

Being: Purchase of Merchandise Payee: Rizal Pots

Approved by: Paid by:

Signature:

VOUCHER No.321
Amount: P206,080 Date: Oct. 26, 2020
Method of Payment:
Cash: Check#:
To: Blake Manufacturig Company
The Sum of:

Being: Purchase of Merchandise Payee: Blake Manufacturing Company

Approved by: Paid by:

Signature:

VOUCHER No.322
Amount: P160,000 Date: Oct. 29, 2020
Method of Payment:
Cash: Check#: 150211
To: Julia Gonzalbo
The Sum of: One Hundred Sixty Thousand

Being: Withdrawal Payee: Julia Gonzalbo

Approved by: Paid by:

Approved by:

Signature:

VOUCHER No.323
Amount: P6,216 Date: Oct. 29, 2020
Method of Payment:
Cash: Check#: 150212
To: Einya Rodil
The Sum of: Six Thousand Two Hundred Sixteen

Being: Voucher Payable to Replenish Petty Cash Fund Payee: Einya Rodil

Approved by: Paid by:

Signature:

VOUCHER No.324
Amount: P16,800 Date: Oct. 30, 2020
Method of Payment:
Cash: Check#: 150213
To: Batelec
The Sum of: Sixteen Thousand Eight Hundred

Being: Electricity Payee: Batelec

Approved by: Paid by:

Signature:

VOUCHER No.325
Amount: P8,176 Date: Oct. 30, 2020
Method of Payment:
Cash: Check#: 150214
To: San Luis Telephone Company
The Sum of: Eight Thousand One Hundred Seventy Six

Being: Telecommunication Payee: San Luis Telephone Company

Being: Telecommunication Payee: San Luis Telephone Company

Approved by: Paid by:

Signature:

VOUCHER No.326
Amount: P8,960 Date: Oct. 30, 2020
Method of Payment:
Cash: Check#: 150215
To: Talaan Journal
The Sum of: Eight Thousand Nine Hundred Sixty

Being: Advertising Payee: Talaan Journal

Approved by: Paid by:

Signature:

VOUCHER No.327
Amount: P104,853.81 Date: Oct. 31, 2020
Method of Payment:
Cash: Check#: 150216
To: Employees
The Sum of: One Hundred Four Thousand Eight Hundred Fifty Three and Eight One Centavos

Being: Payment of Salaries Payee: Employees

Approved by: Paid by:

Signature:

VOUCHER No.328
Amount: P15,650 Date: Oct. 31, 2020
Method of Payment:
Cash: Check#:
To: Social Security System (SSS) EC
The Sum of:

Being: SSS & EC Contributions Payee: Social Security System (SSS) EC

Approved by: Paid by:

Signature:

VOUCHER No.329
Amount: P6,407.50 Date: Oct. 31, 2020
Method of Payment:
Cash: Check#:
To: Philippine Health Insurance Corp. (PhilHealth)
The Sum of:

Being: PhilHealth Contributions Payee: Philippine Health Insurance Corp. (

Approved by: Paid by:

Signature:

VOUCHER No.330
Amount: P1,800 Date: Oct. 31, 2020
Method of Payment:
Cash: Check#:
To: Pag-Ibig Fund
The Sum of:

Being: Pag-Ibig Contributions Payee: Pag-Ibig Fund

Approved by: Paid by:

Signature:
VOUCHER No.331
Amount: P14,102.24 Date: Oct. 31, 2020
Method of Payment:
Cash: Check#:
To: Salaries
The Sum of:

Being: Withholding Taxes on Salaries Payee: Salaries

Approved by: Paid by:

Signature:

VOUCHER No.332
Amount: P45,000 Date: Oct. 31, 2020
Method of Payment:
Cash: Check#: 150217
To: Julia Gonzalbo
The Sum of: Forty Five Thousand

Being: Withdrawal Payee: Julia Gonzalbo

Approved by: Paid by:

Signature:

VOUCHER No.333
Amount: P136,436.40 Date: Oct. 31, 2020
Method of Payment:
Cash: Check#:
To: Value-Added Tax
The Sum of:

Being: Monthly Value-Added Tax Declaration Payee: Value-Added Tax

Being: Monthly Value-Added Tax Declaration Payee: Value-Added Tax

Approved by: Paid by:

Signature:
 Paid

Cancelled

Paid
Paid

Paid
Cancelled

Paid
Paid

Paid
Paid

Paid
Paid

Paid
Paid
Paid

Paid

Paid
Paid

Paid
rp. (PhilHealth)
Paid
 VOUCHER R
Voucher Date
No. Date Payee Terms Paid
305 10/2/2020 Blake Manufacturing Company 2/15;n/60
306 10/2/2020 Jim Forwarders 10/2/2020
307 10/4/2020 Cuya Services 10/4/2020
308 10/5/2020 Castillo Pots Factory n/30
309 10/5/2020 Blake Manufacturing Company 2/15;n/60

310 10/12/2020 Lasala Office Systems n/30

311 10/15/2020 Employees 10/15/2020

312 10/15/2020 Carolyn Merchandising 10/15/2020

313 10/16/2020 Gelly Marketing 2/10;n/30
314 10/17/2020 Lasala Office Systems n/30

315 10/18/2020 Muzon Repairs 10/18/2020

316 10/20/2020 Casey Buela n/30
317 10/22/2020 Guinto Freight Services 10/22/2020
318 10/23/2020 San Luis Development Bank 10/23/2020

319 10/23/2020 Sibulan Supplies 10/23/2020

320 10/24/2020 Rizal Pots 1/15;n/60
321 10/26/2020 Blake Manufacturing Company 2/15;n/60
322 10/29/2020 Julia Gonzalbo 10/29/2020
323 10/29/2020 Einya Rodil 10/29/2020

324 10/30/2020 Batelec 10/30/2020

325 10/30/2020 San Luis Telephone Company 10/30/2020
326 10/30/2020 Talaan Journal 10/30/2020
327 10/31/2020 Employees 10/31/2020

328 10/31/2020 Social Security System (SSS) & EC

329 10/31/2020 Philippine Health Insurance Corp. (PhilHealth)

330 10/31/2020 Pag-Ibig Funds

331 10/31/2020 Withholding Taxes

332 10/31/2020 Julia Gonzalbo 10/31/2020

333 10/31/2020 Value-Added Tax

VOUCHER REGISTER
Date Credit Debit Other Accounts
Ck. No. Voucher Payable Purchases Input Tax Account Title PR
₱ 179,200.00 ₱ 160,000.00 ₱ 19,200.00
150191 1,120.00 120.00 Transportation-In
150193 2,688.00 288.00 Repairs & Maintenance Expense
22,848.00 20,400.00 2,448.00
168,000.00 Voucher Payable
Purchase Returns & Allowances
Input Tax
40,320.00 4,320.00 Furnitures & Fixtures
150199 104,853.81 Salaries Expense
Withholding Taxes Payable
SSS & EC Payable
PhilHealth Payable
Pag-Ibig Payable
150200 6,720.00 720.00 Supplies
134,400.00 120,000.00 14,400.00
29,120.00 Voucher Payable
Furnitures & Fixtures
Input Tax
150204 5,600.00 600.00 Repairs & Maintenance Expense
112,000.00 100,000.00 12,000.00
150205 3,360.00 360.00 Transportation-In
150206 520,000.00 Notes Payable
Interest Payable
Interest Expense
150207 7,100.80 760.80 Supplies
112,000.00 100,000.00 12,000.00
206,080.00 184,000.00 22,080.00
150211 160,000.00 Julia Gonzalbo, Withdrawal
150212 6,216.00 582.00 Supplies
84.00 Miscellaneous Expense
150213 16,800.00 1,800.00 Utilities
150214 8,176.00 876.00 Utilities
150215 8,960.00 960.00 Advertising Expense
150216 104,853.81 Salaries Expense
Withholding Taxes Payable
SSS & EC Payable
PhilHealth Payable
Pag-Ibig Payable
15,650.00 SSS & EC Payable
SSS & EC Expense
6,407.50 PhilHealth Payable
 PhilHealth Expense
1,800.00 Pag-Ibig Payable
Pag-Ibig Expense
14,102.24 Withholding Taxes Payable
150217 45,000.00 Julia Gonzalbo, Withdrawal
₱ 2,043,376.16 ₱ 684,400.00 ₱ 93,598.80

136,436.40 Output Tax

₱ 2,179,812.56 Input Tax
VAT Payable
er Accounts
Debit Credit

₱ 1,000.00
2,400.00

179,200.00
₱ 10,000.00
1,200.00
36,000.00
116,500.00
7,051.11
2,543.20
1,601.88
450.00
6,000.00

40,320.00
10,000.00
1,200.00
5,000.00

3,000.00
500,000.00
16,166.67
3,833.33
6,340.00

160,000.00
4,850.00
700.00
15,000.00
7,300.00
8,000.00
116,500.00
7,051.11
2,543.20
1,601.88
450.00
5,086.40
10,563.60
3,203.75
 3,203.75
900.00
900.00
14,102.24
45,000.00
₱ 1,311,069.74 ₱ 45,692.38

226,387.20
89,950.80
136,436.40
 CHECK REGISTER
CHECK Debits
Voucher
No. Date Payee No. Voucher Payable
150191 10/2/2020 Jim Forwarders 306 ₱ 1,120.00
150192 10/3/2020 Casey Buela 293 26,880.00
150193 10/4/2020 Cuya Services 307 2,688.00
150194 10/9/2020 Gelly Marketing 298 224,000.00
150195 10/10/2020 Social Security System (SSS) & EC 300 15,650.00
150196 10/10/2020 Bureau of Internal Revenue (BIR) 301 14,102.24
150197 10/11/2020 Philippine Health Insurance Corp. (PhilHealth) 302 6,407.50
150198 10/13/2020 Encarnacion Trading 299 112,000.00
150199 10/15/2020 Employees 311 104,853.81
150200 10/15/2020 Carolyn Merchandising 312 6,720.00
150201 10/15/2020 Rizal Pots 297 44,800.00
150202 10/15/2020 Pag-Ibig Fund 303 1,800.00
150203 10/17/2020 Blake Manufacturing Company 309 168,000.00
150204 10/18/2020 Muzon Repairs 315 5,600.00
150205 10/22/2020 Guinto Freight Services 317 3,360.00
150206 10/23/2020 San Luis Development Bank 318 520,000.00
150207 10/23/2020 Sibulan Supplies 319 7,100.80
150208 10/24/2020 Villanueva Pots 295 24,640.00
150209 10/25/2020 Bureau of Internal Revenue (BIR) 304 63,003.00
150210 10/26/2020 Gelly Marketing 313 134,400.00
150211 10/29/2020 Julia Gonzalbo 322 160,000.00
150212 10/29/2020 Einya Rodil 323 6,216.00
150213 10/30/2020 Batelec 324 16,800.00
150214 10/30/2020 San Luis Telephone Company 325 8,176.00
150215 10/30/2020 Talaan Journal 326 8,960.00
150216 10/31/2020 Employees 327 104,853.81
150217 10/31/2020 Julia Gonzalbo 332 45,000.00
₱ 1,837,131.16
 Credits
Purchase
Discounts Input Tax Cash
₱ 1,120.00
26,880.00
2,688.00
₱ 4,000.00 ₱ 480.00 219,520.00
15,650.00
14,102.24
6,407.50
1,000.00 120.00 110,880.00
104,853.81
6,720.00
44,800.00
1,800.00
3,000.00 360.00 164,640.00
5,600.00
3,360.00
520,000.00
7,100.80
24,640.00
63,003.00
2,400.00 288.00 131,712.00
160,000.00
6,216.00
16,800.00
8,176.00
8,960.00
104,853.81
45,000.00
₱ 10,400.00 ₱ 1,248.00 ₱ 1,825,483.16
 GENERAL LEDGER

Date Debit
1000 Cash 1-Oct-20 ₱ 272,052.45
CRJ-1 2,442,067.20
CR-1
ADJUSTMENTS 31-Oct-20 22,400.00

Date Debit
1001 Petty Cash 1-Oct-20 ₱ 16,000.00

Date Debit
1100 Notes Receivable 1-Oct-20 240,000.00
CRJ-1
GJ-1 33,600.00

Date Debit
1101 Interest Receivable 1-Oct-20 ₱ 2,400.00
CRJ-1
ADJUSTMENTS 31-Oct-20 134.40

Date Debit
1102 Accounts Receivable 1-Oct-20 ₱ 313,600.00
SJ-1 463,680.00
CRJ-1
GJ-1
ADJUSTMENTS 31-Oct-20

Date Debit
1103 Allowance for Uncollectible Accounts 1-Oct-20
GJ-1 ₱ 6,720.00
ADJUSTMENTS 31-Oct-20
 Date Debit
1200 Merchandise Inventory 1-Oct-20 ₱ 871,200.00
ENDING INVENTORY 31-Oct-20

Date Debit
1300 Supplies 1-Oct-20 14,500.00
VR-1 17,190.00
ADJUSTMENTS 31-Oct-20

Date Debit
1400 Prepaid Insurance 1-Oct-20 ₱ 12,750.00
ADJUSTMENTS 31-Oct-20

Date Debit
1401 Prepaid Rent 1-Oct-20 ₱ 150,000.00
ADJUSTMENTS 31-Oct-20

Date Debit
1500 Furnitures and Fixtures 1-Oct-20 ₱ 650,000.00
VR-1 36,000.00
VR-1

Date Debit
1501 Accumulated Depreciation - Furnitures & Fixtures 1-Oct-20
ADJUSTMENTS 31-Oct-20

Date Debit
1502 Equipment 1-Oct-20 ₱ 735,000.00

Date Debit
1503 Accumulated Depreciation - Equipment 1-Oct-20
ADJUSTMENTS 31-Oct-20

Date Debit
1504 Service Vehicle 1-Oct-20 ₱ 410,000.00

Date Debit
1505 Accumulated Depreciation - Service Vehicle 1-Oct-20
ADJUSTMENTS 31-Oct-20

Date Debit
1600 Rent Deposit 1-Oct-20 ₱ 150,000.00

Date Debit
1601 Utilities Deposit 1-Oct-20 ₱ 18,500.00

Date Debit
2000 Notes Payable 1-Oct-20
VR-1 ₱ 500,000.00

Date Debit
2001 Interest Payable 1-Oct-20
VR-1 ₱ 16,166.67

Date Debit
2002 Accounts Payable 1-Oct-20
VR-1
CR-1 ₱ 954,240.00

Date Debit
2100 Salaries Payable 1-Oct-20
VR-1
CR-1 ₱ 209,707.62

Date Debit
2101 SSS and EC Contributions Payable 1-Oct-20
VR-1
VR-1 ₱ 5,086.40
CR-1 15,650.00
ADJUSTMENT

Date Debit
2102 Philhealth Contributions Payable 1-Oct-20
VR-1
VR-1 ₱ 3,203.76
CR-1 6,407.50
ADJUSTMENT

Date Debit
2103 Pag-ibig Contributions Payable 1-Oct-20
VR-1
VR-1 ₱ 900.00
 CR-1 1,800.00
ADJUSTMENT

Date Debit
2104 Withholding Taxes Payable 1-Oct-20
VR-1
VR-1 ₱ 14,102.24
CR-1 14,102.24
ADJUSTMENT

Date Debit
2200 Rent Payable 1-Oct-20

Date Debit
2201 Utilities Payable 1-Oct-20
VR-1
CR-1 ₱ 24,976.00

Date Debit
2300 Value-Added Tax Payable 1-Oct-20
Output Tax (CRJ-1)
Output Tax (CRJ-1) ₱ 676.80
Output Tax (GJ-1) 480.00
Output Tax (SJ-1)
Input Tax (CR-1)
Input Tax (VR-1)
Input Tax (VR-1) 93,598.80
VR-1 63,003.00

Date Debit
2400 Vouchers Payable 1-Oct-20
VR-1
VR-1 ₱ 219,520.00
CR-1 1,303,848.42
ADJUSTMENTS 31-Oct-20 656,444.14

Date Debit
3000 Julia Gonzalbo, Capital 1-Oct-20

Date Debit
3001 Julia Gonzalbo, Withdrawal 1-Oct-20
VR-1 ₱ 205,000.00

Date Debit
3002 Income Summary 1-Oct-20
₱ 871,200.00

Date Debit
4000 Sales 1-Oct-20
SJ-1
CRJ-1

Date Debit
4001 Sales Discounts 1-Oct-20
CRJ-1 ₱ 5,640.00

Date Debit
4002 Sales Return and Allowances 1-Oct-20
GJ-1 ₱ 4,000.00

Date Debit
4100 Interest Income 1-Oct-20
CRJ-1
 ADJUSTMENTS 31-Oct-20

Date Debit
5000 Purchases 1-Oct-20
VR-1 ₱ 684,400.00

Date Debit
5001 Transportation-In 1-Oct-20
VR-1 ₱ 4,000.00

Date Debit
5002 Purchase Discounts 1-Oct-20
CR-1

Date Debit
5003 Purchase Returns and Allowances 1-Oct-20
VR-1

Date Debit
6000 Advertising Expense 1-Oct-20
VR-1 ₱ 8,000.00

Date Debit
6001 Supplies Expense 1-Oct-20
ADJUSTMENTS 31-Oct-20 ₱ 22,190.00
 Date Debit
6002 Insurance Expense 1-Oct-20
ADJUSTMENTS 31-Oct-20 ₱ 2,750.00

Date Debit
6003 Rent Expense 1-Oct-20
ADJUSTMENTS 31-Oct-20 ₱ 50,000.00

Date Debit
6004 Utilities Expense 1-Oct-20
VR-1 ₱ 22,300.00

Date Debit
6005 Repairs and Maintenance Expense 1-Oct-20
VR-1 ₱ 7,400.00

Date Debit
6100 Salaries Expense 1-Oct-20
VR-1 ₱ 233,000.00

Date Debit
6101 SSS and EC Contributions Expense 1-Oct-20
VR-1 ₱ 10,563.60

Date Debit
6102 Philhealth Contributions Expense 1-Oct-20
VR-1 ₱ 3,202.75

Date Debit
6103 Pag-ibig Contributions Expense 1-Oct-20
VR-1 ₱ 900.00

Date Debit
6200 Uncollectible Accounts Expense 1-Oct-20
ADJUSTMENTS 31-Oct-20 ₱ 4,771.20

Date Debit
6300 Depreciation Expense - Furnitures and Fixtures 1-Oct-20
ADJUSTMENTS 31-Oct-20 ₱ 7,605.00

Date Debit
6301 Depreciation Expense - Equipment 1-Oct-20
ADJUSTMENTS 31-Oct-20 ₱ 12,250.00

Date Debit
6302 Depreciation Expense - Service Vehicle 1-Oct-20
ADJUSTMENTS 31-Oct-20 ₱ 5,500.00

Date Debit
6400 Miscellaneous Expense 1-Oct-20
VR-1 ₱ 700.00
 Date Debit
6500 Interest Expense 1-Oct-20
VR-1 ₱ 3,833.33
 Credit Balance
₱ 272,052.45
2,714,119.65
₱ 1,825,483.16 888,636.49
₱ 911,036.49

Credit Balance
₱ 16,000.00

Credit Balance
240,000.00
240,000.00 -
₱ 33,600.00

Credit Balance
₱ 2,400.00
₱ 2,400.00 -
₱ 134.40

Credit Balance
₱ 313,600.00
777,280.00
₱ 544,320.00 232,960.00
44,800.00 188,160.00
22,400.00 ₱ 165,760.00

Credit Balance
₱ 9,408.00 ₱ 9,408.00
₱ 2,688.00
4,771.20 ₱ 2,083.20
 Credit Balance
₱ 871,200.00
₱ 170,840.00 ₱ 700,360.00

Credit Balance
14,500.00
31,690.00
22,190.00 9,500.00

Credit Balance
₱ 12,750.00
₱ 2,750.00 ₱ 10,000.00

Credit Balance
₱ 150,000.00
₱ 50,000.00 ₱ 100,000.00

Credit Balance
₱ 650,000.00
686,000.00
₱ 10,000.00 ₱ 676,000.00

Credit Balance
₱ 74,250.00 ₱ 74,250.00
7,605.00 ₱ 81,855.00

Credit Balance
 ₱ 735,000.00

Credit Balance
₱ 134,500.00 ₱ 134,500.00
12,250.00 ₱ 146,750.00

Credit Balance
₱ 410,000.00

Credit Balance
₱ 33,000.00 ₱ 33,000.00
5,500.00 ₱ 38,500.00

Credit Balance
₱ 150,000.00

Credit Balance
₱ 18,500.00

Credit Balance
₱ 500,000.00 ₱ 500,000.00
₱ -

Credit Balance
₱ 16,166.67 ₱ 16,166.67
₱ -

Credit Balance
₱ 432,320.00 ₱ 432,320.00
1,003,968.00 1,436,288.00
₱ 482,048.00

Credit Balance
-
₱ 209,707.62 ₱ 209,707.62
₱ -

Credit Balance
₱ 15,650.00 ₱ 15,650.00
5,086.40 20,736.40
15,650.00
0.00
15,650.00 ₱ 15,650.00

Credit Balance
₱ 6,407.50 ₱ 6,407.50
3,203.76 9,611.26
6,407.50
-
6,407.50 ₱ 6,407.50

Credit Balance
₱ 1,800.00 ₱ 1,800.00
900.00 2,700.00
1,800.00
 -
1,800.00 ₱ 1,800.00

Credit Balance
₱ 14,102.24 ₱ 14,102.24
14,102.22 28,204.46
14,102.22
(0.02)
14,102.24 ₱ 14,102.22

Credit Balance
₱ -

Credit Balance

₱ 24,976.00 ₱ 24,976.00
₱ -

Credit Balance
₱ 63,003.00 ₱ 63,003.00
177,864.00 240,867.00
240,190.20
239,710.20
49,680.00 289,390.20
1,248.00 290,638.20
2,400.00 293,038.20
199,439.40
₱ 136,436.40

Credit Balance
-
₱ 2,179,812.56 ₱ 2,179,812.56
1,960,292.56
656,444.14
₱ -

Credit Balance
 2,555,395.04 ₱ 2,555,395.04

Credit Balance
-
₱ 205,000.00

Credit Balance
-
₱ 700,360.00 ₱ 170,840.00

Credit Balance
-
₱ 414,000.00 ₱ 414,000.00
1,482,200.00 ₱ 1,896,200.00

Credit Balance
-
₱ 5,640.00

Credit Balance
-
₱ 4,000.00

Credit Balance
-
₱ 1,600.00 ₱ 1,600.00
 134.40 ₱ 1,734.40

Credit Balance
-
₱ 684,400.00

Credit Balance
-
₱ 4,000.00

Credit Balance
-
₱ 10,400.00 ₱ 10,400.00

Credit Balance
-
₱ 10,000.00 ₱ 10,000.00

Credit Balance
-
₱ 8,000.00

Credit Balance
-
₱ 22,190.00
Credit Balance
-
₱ 2,750.00

Credit Balance
-
₱ 50,000.00

Credit Balance
-
₱ 22,300.00

Credit Balance
-
₱ 7,400.00

Credit Balance
-
₱ 233,000.00

Credit Balance
-
₱ 10,563.60

Credit Balance
 -
₱ 3,202.75

Credit Balance
-
₱ 900.00

Credit Balance
-
₱ 4,771.20

Credit Balance
-
₱ 7,605.00

Credit Balance
-
₱ 12,250.00

Credit Balance
-
₱ 5,500.00

Credit Balance
-
₱ 700.00
Credit Balance
-
₱ 3,833.33
Julia's Pots Shop
Accounts Receivable Subsidiary Ledger
Total
9/14/2022
Current Date: Receivable:
Invoice Total Amount
Customer Invoice Date Number Due Due Date
Cely's Plants & Pots ₱ 4,480.00
9/25/2020 349 44,800.00
10/16/2020 357 100,800.00

Como Plants & Pots 10/31/2020 360 76,160.00

Del Rio Plants & Pots Station 9/21/2020 346 89,600.00

10/4/2020 355 22,400.00

Efang Moresca Store 6,720.00

Jarlos Marketing 9/19/2020 344 17,920.00

10/1/2020 354 56,000.00

Lipa Commercial 9/8/2020 330 11,200.00

9/19/2020 33,600.00

Lumanglas Enterprises 9/12/2020 335 78,400.00

10/19/2020 358 64,960.00

Milagros Bargain House 9/28/2020 351 26,880.00

10/12/2020 356 53,760.00
10/29/2020 359 89,600.00
₱ 188,160.00

Payment Payment
Balance Date Payment 1 Date Payment 2 Credit Memo Amount
- CMN.23 ₱ 4,480.00
- 10/5/2020 ₱ 44,800.00
- 10/26/2020 100,800.00

₱ 76,160.00

- 10/1/2020 89,600.00
22,400.00

- 10/19/2020 17,920.00
- 10/30/2020 56,000.00

- 10/8/2020 11,200.00
-

- 10/12/2020 78,400.00
- 10/31/2020 64,960.00

- 10/8/2020 26,880.00
- 10/22/2020 53,760.00
89,600.00
Write-Off
Date Amount

10/31/2020 ₱ 6,720.00

10/19/2020 33,600.00
Julia's Pots Shop
Accounts Payable Subsidiary Ledger
Current Date: 9/14/2022 Total Payable:
Invoice Voucher Total Amount
Supplier Invoice Date Number Number Due Due Date
Blake Manufacturing Co. 10/2/2020 909 305 ₱ 179,200.00
10/5/2020 909 309 168,000.00
10/26/2020 1034 321 206,080.00

Casey Buela 2824 293 26,880.00

10/20/2020 2898 316 112,000.00

Castillo Pots Factory 10/5/2020 928 308 22,848.00

Cuya Services 10/4/2020 847 307 2,688.00

Encarnacion Trading 9/28/2020 189 299 112,000.00

Gelly Marketing 9/28/2020 1531 298 224,000.00

10/16/2020 1563 313 134,400.00
Jim Forwarders 10/2/2020 87643 306 1,120.00

Lasala Office Systems 10/12/2020 1431 310 40,320.00

10/17/2020 1431 314 29,120.00

Rizal Pots 9/25/2020 3183 297 44,800.00

10/24/2020 3301 320 112,000.00

Villanueva Pots 9/24/2020 10361 295 24,640.00

₱ 482,048.00
Payment Payment
Balance Date Payment 1 Date Payment 2 Credit Memo Amount
- CM135 ###
- 10/17/2020 ₱ 168,000.00
₱ 206,080.00

- 10/3/2020 26,880.00
112,000.00

22,848.00

- 10/4/2020 2,688.00

- 10/13/2020 112,000.00

- 10/9/2020 224,000.00
- 10/26/2020 134,400.00
- 10/2/2020 1,120.00

- CM157 40,320.00
29,120.00

- 10/15/2020 44,800.00
112,000.00

- 10/24/2020 24,640.00
SALES INVOICE
Julia's Pots Shop

Company Info
Company Phone: (043)- 772-1234 Website:

Fax Number: Address:

Email: julia's_pots@gmail.com ZIP Code:

Bill To: Jarlos Marketing

Invoice Number: 354 Phone Number:

Date Issued: Oct. 1, 2020 Address:

Due Date: 2/10; n/30 ZIP Code:

Quantity Item # Description

100 #054 Ceramic Garden Pots

Type any comments or special instructions here

Payment is due within the following number of days:

SALES INVOICE
Julia's Pots Shop

Company Info
Company Phone: (043)- 772-1234 Website:
Fax Number: Address:
Email: julia's_pots@gmail.com ZIP Code:

Bill To: Del Rio Plants & Pots

Invoice Number: 355 Phone Number:
Date Issued: Oct. 4, 2020 Address:
Due Date: 2/10; n/30 ZIP Code:

Quantity Item # Description

20 #054 Ceramic Garden Pots

50 #061 Giant Plastic Pots

Type any comments or special instructions here

Payment is due within the following number of days:

SALES INVOICE
Julia's Pots Shop

Company Info
Company Phone: (043)- 772-1234 Website:
Fax Number: Address:
Email: julia's_pots@gmail.com ZIP Code:

Bill To: Milagros Bargain House

Invoice Number: 356 Phone Number:
Date Issued: Oct. 12, 2020 Address:
Due Date: 2/10; n/30 ZIP Code:
 Quantity Item # Description

Merchandise

Type any comments or special instructions here

SALES INVOICE
Julia's Pots Shop

Company Info
Company Phone: (043)- 772-1234 Website:
Fax Number: Address:
Email: julia's_pots@gmail.com ZIP Code:

Bill To: Cely's Plants & Pots

Invoice Number: 357 Phone Number:
Date Issued: Oct. 16, 2020 Address:
Due Date: 12/10; n/30 ZIP Code:

Quantity Item # Description

Merchandise

Type any comments or special instructions here

Type any comments or special instructions here

Payment is due within the following number of days:

SALES INVOICE
Julia's Pots Shop

Company Info
Company Phone: (043)- 772-1234 Website:
Fax Number: Address:
Email: julia's_pots@gmail.com ZIP Code:

Bill To: Lumanglas Enterprises

Invoice Number: 358 Phone Number:
Date Issued: Oct. 19, 2020 Address:
Due Date: 2/10; n/30 ZIP Code:

Quantity Item # Description

Merchandise

Type any comments or special instructions here

Payment is due within the following number of days:

SALES INVOICE
Julia's Pots Shop

Company Info
Company Phone: (043)- 772-1234 Website:
Fax Number: Address:
Email: julia's_pots@gmail.com ZIP Code:

Bill To: Milagros Bargain House

Invoice Number: 359 Phone Number:
Date Issued: Oct. 29, 2020 Address:
Due Date: 2/10; n/30 ZIP Code:

Quantity Item # Description

Merchandise

Type any comments or special instructions here

SALES INVOICE
Julia's Pots Shop

Company Info
Company Phone: (043)- 772-1234 Website:
Fax Number: Address:
Email: julia's_pots@gmail.com ZIP Code:

Bill To: Como Plants & Pots

Invoice Number: 360 Phone Number:
Date Issued: Oct. 31, 2020 Address:
Due Date: 2/10; n/30 ZIP Code:

Quantity Item # Description

Merchandise
Type any comments or special instructions here
Julia's Pots and Plants Haven

Balagtasin, San Luis, Batangas

4210

Unit Price Amount

-
500.00 50,000.00
-
-
-
-
-
-
-
-
-
-

Total 50,000.00

VAT 6,000.00

TOTAL 56,000.00
Julia's Pots and Plants Haven
Balagtasin, San Luis, Batangas
4210

Unit Price Amount

-
500.00 10,000.00
200.00 10,000.00
-
-
-
-
-
-
-
-
-
Total 20,000.00
VAT 2,400.00
TOTAL 22,400.00

Julia's Pots and Plants Haven

Balagtasin, San Luis, Batangas
4210
 Unit Price Amount
-
53,760.00

-
-
-
-
-
-
-
-
-
Total 53,760.00
VAT 6,451.20
TOTAL 60,211.20

Julia's Pots and Plants Haven

Balagtasin, San Luis, Batangas
4210

Unit Price Amount

-
112,000.00

-
-
-
-
-
-
-
-
-
Total 112,000.00
 VAT 13,440.00
TOTAL 125,440.00

Julia's Pots and Plants Haven

Balagtasin, San Luis, Batangas
4210

Unit Price Amount

-
64,960.00

-
-
-
-
-
-
-
-
-
Total 64,960.00
VAT 7,795.20
TOTAL 72,755.20

Julia's Pots and Plants Haven

Balagtasin, San Luis, Batangas
4210

Unit Price Amount

-
89,600.00

-
-
-
-
-
-
-
-
-
Total 89,600.00
VAT 10,752.00
TOTAL 100,352.00

Julia's Pots and Plants Haven

Balagtasin, San Luis, Batangas
4210

Unit Price Amount

-
76,160.00

-
-
-
-
 -
-
-
-
-
Total 76,160.00
VAT 9,139.20
TOTAL 85,299.20
 Julia's Pots Shop
Payroll Register
For the Payroll Period October 1-15, 2020

Withholding SSS &

Gross Pay Taxes EC Philhealth Pag-ibig

Total ₱ 116,500.00 ₱ 116,500.00 ₱ 116,500.00 ₱ 116,500.00 ₱ 116,500.00

Julia's Pots Shop

Payroll Register
For the Payroll Period October 15-31, 2020

Withholding SSS &

Gross Pay Taxes EC Philhealth Pag-ibig

Total ₱ 116,500.00 ₱ 116,500.00 ₱ 116,500.00 ₱ 116,500.00 ₱ 116,500.00

 Net
Pay

₱ 116,500.00

Net
Pay

₱ 116,500.00
OFFICIAL RECEIPT No. 332
Received from: Del Rio Plants & Pots Date:

Particulars Amount

Full Payment per Sales Inv. No. 346 dated Sept. 21 89,600.00

TOTAL 89,600.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________

OFFICIAL RECEIPT No. 333

Received from: Cely's Plants & Pots Date:

Particulars Amount

Full Payment per Sales Inv. No. 349 dated Sept. 25 44,800.00

TOTAL 44,800.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________
OFFICIAL RECEIPT No. 334

Received from: Milagros Bargain House Date:

Particulars Amount

Full Payment per Sales Inv. No. 351 dated Sept. 28 26,880.00

TOTAL 26,880.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________

OFFICIAL RECEIPT No. 335

Received from: Lipa Commercial Date:

Particulars Amount

Full Payment per Sales Inv. No. 330 dated Sept. 8 11,200.00
 TOTAL 11,200.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________

OFFICIAL RECEIPT No. 336

Received from: Lumanglas Enterprises Date:

Particulars Amount

Full Payment per Sales Inv. No. 335 dated Sept. 12 78,400.00

TOTAL 78,400.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________

OFFICIAL RECEIPT No. 337

Received from: Jarlos Marketing Date:

Particulars Amount

Full Payment per Sales Inv. No. 344 dated Sept. 19 17,920.00

TOTAL 17,920.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________

OFFICIAL RECEIPT No. 338

Received from: Milagros Bargain House Date:

Particulars Amount

Full Payment per Sales Inv. No. 356 dated Oct. 12 60,211.20

TOTAL 60,211.20

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________
OFFICIAL RECEIPT No. 339

Received from: Magtatanim Sales Date:

Particulars Amount

Notes Receivable dated Aug. 25 244,000.00

TOTAL 244,000.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________

OFFICIAL RECEIPT No. 340

Received from: Cely's Plants & Pots Date:

Particulars Amount

Full Payment per Sales Inv. No. 357 dated Oct. 16 125,440.00
 TOTAL 125,440.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________

OFFICIAL RECEIPT No. 341

Received from: Jarlos Marketing Date:

Particulars Amount

Full Payment per Sales Inv. No. 354 dated Oct. 1 56,000.00

TOTAL 56,000.00

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________

OFFICIAL RECEIPT No. 342

Received from: Lumanglas Enterprises Date:

Particulars Amount

Full Payment per Sales Inv. No. 358 dated Oct. 19 72,755.20

TOTAL 72,755.20

Cash Check Total In Cash Received by:

Amount Bank Check No. Amount and Check __________________________
No. 332
10/1/2020

Amount

89,600.00

89,600.00

__________________

No. 333

10/5/2020

Amount

44,800.00

44,800.00

__________________
No. 334

10/8/2020

Amount

26,880.00

26,880.00

__________________

No. 335

10/8/2020

Amount

11,200.00
 11,200.00

__________________

No. 336

10/12/2020

Amount

78,400.00

78,400.00

__________________

No. 337
 10/19/2020

Amount

17,920.00

17,920.00

__________________

No. 338

10/22/2020

Amount

60,211.20

60,211.20

__________________
No. 339

10/24/2020

Amount

244,000.00

244,000.00

__________________

No. 340

10/26/2020

Amount

125,440.00
 125,440.00

__________________

No. 341

10/30/2020

Amount

56,000.00

56,000.00

__________________

No. 342

10/31/2020
Amount

72,755.20

72,755.20

__________________
CREDIT MEMO
Date: Oct. 4, 2020

Bill to: Cely's Plants & Pots Ship to: Cely's Plants & Pots
Address: Address:
Reason for credit: Defective Merchandise

Approved by:

Invoice Item Quantity Description

Total Amounts of Credit

 No. 23

& Pots

Date:

Price Total
4,480.00

Total Amounts of Credit 4,480.00

 FOR T
TRIAL BALANCE
NO.
ACCOUNT TITLE DEBIT
1000 Cash ₱ 888,636.49
1001 Petty Cash 16,000.00
1100 Notes Receivable 33,600.00
1101 Interest Receivable
1102 Accounts Receivable 188,160.00
1103 Allowance for Uncollectible Accounts
1200 Merchandise Inventory 871,200.00
1300 Supplies 31,690.00
1400 Prepaid Insurance 12,750.00
1401 Prepaid Rent 150,000.00
1500 Furnitures and Fixtures 676,000.00
1501 Accumulated Depreciation - Furnitures & Fixtures
1502 Equipment 735,000.00
1503 Accumulated Depreciation - Equipment
1504 Service Vehicle 410,000.00
1505 Accumulated Depreciation - Service Vehicle
1600 Rent Deposit 150,000.00
1601 Utilities Deposit 18,500.00
2000 Notes Payable
2001 Interest Payable
2002 Accounts Payable
2100 Salaries Payable
2101 SSS and EC Contributions Payable
2102 Philhealth Contributions Payable
2103 Pag-ibig Contributions Payable
2104 Withholding Taxes Payable
2200 Rent Payable
2201 Utilities Payable
2300 Value-Added Tax Payable
2400 Vouchers Payable
3000 Julia Gonzalbo, Capital
3001 Julia Gonzalbo, Withdrawal 205,000.00
3002 Income Summary
4000 Sales
4001 Sales Discounts 5,640.00
4002 Sales Return and Allowances 4,000.00
4100 Interest Income
5000 Purchases 684,400.00
5001 Transportation-In 4,000.00
 5002 Purchase Discounts
5003 Purchase Returns and Allowances
6000 Advertising Expense 8,000.00
6001 Supplies Expense
6002 Insurance Expense
6003 Rent Expense
6004 Utilities 22,300.00
6005 Repairs and Maintenance Expense 7,400.00
6100 Salaries Expense 233,000.00
6101 SSS and EC Contributions Expense 10,563.60
6102 Philhealth Contributions Expense 3,203.76
6103 Pag-ibig Contributions Expense 900.00
6200 Uncollectible Accounts Expense
6300 Depreciation Expense - Furnitures and Fixtures
6301 Depreciation Expense - Equipment
6302 Depreciation Expense - Service Vehicle
6400 Miscellaneous Expense 700.00
6500 Interest Expense 3,833.33
TOTAL ₱ 5,374,477.18

ADJUSTING ENTRIES
ACCOUNT TITLES DEBIT
a. Accounts Receivable ₱ 22,400.00
Sales

b. Insurance Expense 2,750.00

Prepaid Insurance

c. Supplies Expense 22,190.00

Supplies

d. Rent Expense 50,000.00

Prepaid Rent

e. Depreciation Expense - Furnitures & Fixtures 7,605.00

Accumulated Depreciation - Furnitures & Fixtures

f. Depreciation Expense - Equipment 12,250.00

Accumulated Depreciation - Equipment

g. Depreciation Expense - Service Vehicle 5,500.00

 Accumulated Depreciation - Service Vehicle

h. Vouchers Payable 656,444.14

Accounts Payable
SSS and EC Contributions Payable
Philhealth Contributions Payable
Pag-ibig Contributions Payable
Withholding Taxes Payable
Value-Added Tax Payable

i. Uncollectible Accounts Expense 4,771.20

Allowance for Uncollectible Accounts

j. Interest Receivable 134.40

Interest Income
₱ 784,044.74
 JULIA'S POTS SHOP
WORKSHEET
FOR THE MONTH ENDED OCTOBER 31, 2020
TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE
CREDIT DEBIT CREDIT DEBIT CREDIT
₱ 22,400.00 ₱ 911,036.49
16,000.00
33,600.00
134.40 134.40
₱ 22,400.00 165,760.00
₱ 2,688.00 4,771.20 ₱ 7,459.20
871,200.00
22,190.00 9,500.00
2,750.00 10,000.00
50,000.00 100,000.00
676,000.00
74,250.00 7,605.00 81,855.00
735,000.00
134,500.00 12,250.00 146,750.00
410,000.00
33,000.00 5,500.00 38,500.00
150,000.00
18,500.00

482,048.00 482,048.00

15,650.00 15,650.00
6,407.50 6,407.50
1,800.00 1,800.00
14,102.24 14,102.24

136,436.40 136,436.40
656,444.14 656,444.14
2,555,395.04 2,555,395.04
205,000.00

1,896,200.00 1,896,200.00
5,640.00
4,000.00
1,600.00 134.40 1,734.40
684,400.00
4,000.00
 10,400.00 10,400.00
10,000.00 10,000.00
8,000.00
22,190.00 22,190.00
2,750.00 2,750.00
50,000.00 50,000.00
22,300.00
7,400.00
233,000.00
10,563.60
3,203.76
900.00
4,771.20 4,771.20
7,605.00 7,605.00
12,250.00 12,250.00
5,500.00 5,500.00
700.00
3,833.33
₱ 5,374,477.18 ₱ 784,044.74 ₱ 784,044.74 ₱ 5,404,737.78 ₱ 5,404,737.78
Net Income
TOTALS

CREDIT

₱ 22,400.00

2,750.00

22,190.00

50,000.00

7,605.00

12,250.00
 5,500.00

482,048.00
15,650.00
6,407.50
1,800.00
14,102.24
136,436.40

4,771.20

134.40
₱ 784,044.74
STATEMENT OF FINANCIAL PERFORMANCE STATEMENT OF FINANCIAL POSITION
DEBIT CREDIT DEBIT CREDIT
₱ 911,036.49
16,000.00
33,600.00
134.40
165,760.00
₱ 7,459.20
₱ 871,200.00 ₱ 700,360.00 700,360.00
9,500.00
10,000.00
100,000.00
676,000.00
81,855.00
735,000.00
146,750.00
410,000.00
38,500.00
150,000.00
18,500.00

482,048.00

15,650.00
6,407.51
1,800.00
14,102.24

136,436.40

2,555,395.04
205,000.00

1,896,200.00
5,640.00
4,000.00
1,734.40
684,400.00
4,000.00
 10,400.00
10,000.00
8,000.00
22,190.00
2,750.00
50,000.00
22,300.00
7,400.00
233,000.00
10,563.60
3,203.75
900.00
4,771.20
7,605.00
12,250.00
5,500.00
700.00
3,833.33
₱ 1,964,206.88 ₱ 2,618,694.40 ₱ 4,140,890.89 ₱ 3,486,403.39
₱ 654,487.52 ₱ 654,487.50
₱ 2,618,694.40 ₱ 2,618,694.40 ₱ 4,140,890.89 ₱ 4,140,890.89
 Statement of Financial Position
For the month ended October 31, 2020
ASSETS
Current Assets:
Cash ₱ 911,036.49
Petty Cash ₱ 16,000.00
Notes Receivable ₱ 33,600.00
Interest Receivable ₱ 134.40
Accounts Receivable ₱ 165,760.00
Allowance for Uncollectible Accounts -₱ 7,459.20
Merchandise Inventory ₱ 700,360.00
Supplies ₱ 9,500.00
Prepaid Insurance ₱ 10,000.00
Prepaid Rent ₱ 100,000.00
Total Current Assets
Noncurrent Assets:
Furnitures & Fixtures ₱ 676,000.00
Less: Accumulated Depreciation - Furnitures & Fixtures ₱ 81,855.00 ₱ 594,145.00
Equipment ₱ 735,000.00
Less: Accumulated Deprecition - Equipment ₱ 146,750.00 ₱ 588,250.00
Service Vehicle ₱ 410,000.00
Less: Accumulated Deprecition - Service Vehicle ₱ 38,500.00 ₱ 371,500.00
Rent Deposit ₱ 150,000.00
Utilities Deposit ₱ 18,500.00
Total Assets

LIABILITIES & OWNER'S EQUITY

Current Liabilities:
Accounts Payable ₱ 482,048.00
SSS & EC Contributions Payable ₱ 15,650.00
PhilHealth Contributions Payable ₱ 6,407.50
Pag-Ibig Contributions Payable ₱ 1,800.00
Withholding Taxes Payable ₱ 14,102.24
Value-Added Tax Payable ₱ 136,436.40
Total Current Liabilities
Julia Gonzalbo, Capital
Total Liabilities & Owner's Equity
₱ 1,938,931.69

₱ 1,722,395.00
₱ 3,661,326.69

₱ 656,444.14
₱ 3,004,882.55
₱ 3,661,326.69
 Julia's Pot Shop
Julia's Pot Shop
Julia's Pot Shop
Net Sales
Sales ₱ 1,896,200.00
Sales Returns & Allowances (5,640.00)
Sales Discounts (4,000.00)
Cost of Sales
Beginning Inventory ₱ 871,200.00
Purchases ₱ 684,400.00
Transportation-In 4,000.00
Purchase Discounts (10,400.00)
Purchase Returns & Discounts (10,000.00)
Net Cost of Purchases 668,000.00
Total Goods Available for Sale ₱ 1,539,200.00
Ending Inventory (700,360.00)
Gross Profit
Less: Expenses
Advertising Expense 8,000.00
Supplies Expense 22,190.00
Insurance Expense 2,750.00
Rent Expense 50,000.00
Utilities Expense 22,300.00
Repair & Maintenance Expense 7,400.00
Salaries Expense 233,000.00
SSS & EC Contributions Expense 10,563.60
PhilHealth Contributions Expense 3,203.76
Pag-Ibig Contributions Expense 900.00
Uncollectible Accounts Expense 4,771.20
Depreciation Expense - Furniture and Fixtures 7,605.00
Depreciation Expense - Equipment 12,250.00
Depreciation Expense - Service Vehicle 5,500.00
Miscellaneous Expense 700.00
Interest Expense 3,833.33
Operating Income
Interest Income
Profit
₱ 1,886,560.00

₱ 838,840.00
₱ 1,047,720.00

₱ 394,966.89

1,734.40
₱ 654,487.51
 Julia's Pot Shop
Statement of Changes in Owner's Equity
For the month ended October 31, 2020
Julia Gonzalbo, Capital ₱ 2,555,395.04
Add: Additional Investments -
Profit 654,487.51 654,487.51
Total ₱ 3,209,882.55
Less: Withdrawals 205,000.00
Julia Gonzalbo, Capital, Ending ₱ 3,004,882.55
(To be filled up by the BIR)
DLN: PSIC:

Monthly Value-Added Tax BIR Form No.

2550M
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas Declaration February 2007 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1 For the Month of (MM/YYYY) 2 Amended 3 Number of sheets
10 2 0 2 Return Yes No attached
Part I 0Background Information
4 TIN 5 RDO 6 Line of Business
Code
7 Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name 8 Telephone Number

Julia's Pot Shop

9 Registered Address 10 Zip Code

Balagtasin, San Luis, Batangas 421

11 Are you availing of tax relief under Special Law If yes, specify 0
or International Tax Treaty? Yes No
Part II Computation of Tax (Attach additional sheets, if necessary)
Sales/Receipts for the Month (Exclusive of VAT) Output Tax Due for the Month
12 Vatable Sales/Receipt- Private (Sch.1) 12A ₱1,886,560 12B ₱226,387.20
13 Sales to Government 13A 13B
14 Zero Rated Sales/Receipts 14
15 Exempt Sales/Receipts 15
16 Total Sales/Receipts and Output Tax Due 16A ₱1,886,560 16B ₱226,387.20
17 Less: Allowable Input Tax
17A Input Tax Carried Over from Previous Period 17A
17B Input Tax Deferred on Capital Goods Exceeding P1Million from Previous Period 17B
17C Transitional Input Tax 17C
17D Presumptive Input Tax 17D
17E Others 17E
17F Total (Sum of Item 17A,17B,17C,17D &17E) 17F
18 Current Transactions Purchases
18A/B Purchase of Capital Goods not exceeding P1Million (see sch.2) 18A ₱26,000 18B ₱3,120
18C/D Purchase of Capital Goods exceeding P1Million (see sch.3) 18C 18D
18E/F Domestic Purchases of Goods Other than Capital Goods 18E ₱664,000 18F ₱79,680
18G/H Importation of Goods Other than Capital Goods 18G 18H
18I/J Domestic Purchase of Services 18 I ₱41,700 18J ₱5,004
18K/L Services rendered by Non-residents 18K 18L
18M Purchases Not Qualified for Input Tax 18M
18N/O Others 18N ₱17,890 18O ₱2,146.80
18P Total Current Purchases (Sum of Item 18A,18C,18E,18G,18I,18K,18M&18N) 18P ₱749,590
19 Total Available Input Tax (Sum of Item 17F,18B,18D,18F,18H,18J,18L & 18O) 19 ₱89,950.80
20 Less: Deductions from Input Tax
20A Input Tax on Purchases of Capital Goods exceeding P1Million
deferred for the succeeding period (Sch.3) 20A
20B Input Tax on Sale to Govt. closed to expense (Sch.4) 20B
20C Input Tax allocable to Exempt Sales (Sch.5) 20C
20D VAT Refund/TCC claimed 20D
20E Others 20E
20F Total (Sum of Item 20A,20B,20C,20D & 20E ) 20F
21 Total Allowable Input Tax (Item19 less Item 20F) 21 ₱89,950.80
22 Net VAT Payable (Item 16B less Item 21) 22 ₱136,436.40
23 Less: Tax Credits/Payments
23A Creditable Value-Added Tax Withheld (Sch. 6) 23A
23B Advance Payments for Sugar and Flour Industries (Sch.7) 23B
23C VATwithheld on Sales to Government (Sch.8) 23C
23D VAT paid in return previously filed, if this is an amended return 23D
23E Advance Payments made (please attach proof of payments - BIR Form No. 0605) 23E
23F Others 23F
23G Total Tax Credits/Payments (Sum of Item 23A,23B,23C, 23D, 23E & 23F) 23G
24 Tax Still Payable/(Overpayment) (Item 22 less Item 23G) 24 ₱136,436.40
25 Add: Penalties Surcharge Interest Compromise
25A 25B 25C 25D
26 Total Amount Payable/(Overpayment) (Sum of Item 24 and 25D) 26 ₱136,436.40
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.

27 28 Rosette L. Santos
President/Vice President/Principal Officer/Accredited Tax Agent/ Treasurer/Assistant Treasurer
Authorized Representative/Taxpayer (Signature Over Printed Name)
(Signature Over Printed Name)

Title/Position of Signatory TIN of Signatory Title/Position of Signatory

Tax Agent Acc. No./Atty's Roll No.(if applicable) Date of Issuance Date of Expiry TIN of Signatory
Part III Details of Payment
Drawee Bank/ Date
Particulars Agency Number MM DD YYYY Amount Stamp of
29 Cash/Bank 29A 29B 29C 29D Receiving Office/AAB
Debit Memo................................................................................………………… and Date of Receipt
30 Check 30A 30B 30C 30D (RO's Signature/
31 Tax Debit Bank Teller's Initial)
31A 31B 31C
Memo ............………………..
32 Others 32A 32B 32C 32D

Machine Validation (if filed with an accredited agent bank)/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)
 BIR Form 2550M - February 2007 (ENCS) Page 2
Schedule 1 Schedule of Sales/Receipts and Output Tax (Attach additional sheet, if necessary)
Amount of Sales/Receipts Output T
Industries Covered by VAT ATC
For the Period For the Pe

To Item 12A/B
Schedule 2 Purchases/Importation of Capital Goods (Aggregate Amount Not Exceeding P1 Million) (Attach additional sheet, if necessary)
Date Amount
Description Input Ta
Purchased (Net of VAT)
(A) (B) (C) (D)

Total (To Item 18A/B)

Schedule 3 Purchases/Importation of Capital Goods (Aggregate Amount Exceeds P1 Million) (Attach additional sheet, if necessary)
A) Purchases/Importations This Period
Recognized Life Allowable Input
Date Amount Input Tax (In Months) Tax for the Period
Description Est. Life (in months)
Purchased (Net of VAT) (Cx12%) Useful life or 60 mos. (D) divided by (F)
(whichever is
shorter)
(A) (B) (C ) (D) (E) (F) (G)

Total (To Item 18C/D)

B) Purchases/Importations Previous Period
Allowable Input
Balance of Input Recognized Life
Date Amount Tax for the Period
Description Tax from Previous Est. Life (in months) (In Months)
Purchased (Net of VAT) Period (D) divided by (F)
Remaining Life
(A) (B) (C ) (D) (E) (F) (G)

Total
C) Total Input Tax Deferred for future period from current and previous purchases (To Item 20A)
Schedule 4 Input Tax Attributable to Sale to Government
Input Tax directly attributable to sale to government
Add: Ratable portion of Input Tax not directly attributable
to any activity:
Taxable sales to government Amount of Input Tax not
x
Total Sales directly attributable
Total Input Tax attributable to sale to government
Less: Standard Input Tax to sale to government
Input Tax on Sale to Govt. closed to expense (To Item 20B)
Schedule 5 Input Tax Attributable to Exempt Sales
Input Tax directly attributable to exempt sale
Add: Ratable portion of Input Tax not directly attributable
to any activity:
Taxable exempt sale Amount of Input Tax not
x
Total Sales directly attributable
Total Input Tax attributable to exempt sale (To Item 20C)
Schedule 6 Tax Withheld Claimed as Tax Credit (Attach additional sheets, if necessary)
Period Name of Withholding Agent Income Payment Total Tax Withheld Applie
Covered Current

Total (To Item 23A)

Schedule 7 Schedule of Advance Payment (Attach additional sheets, if necessary)
Period Name of Miller Name of Taxpayer Official Receipt Amount Paid Applie
Covered Number Current

Total (To Item 23B)

Schedule 8 VAT Withheld on Sales to Government (Attach additional sheets, if necessary)
 Period Name of Withholding Agent Income Payment Total Tax Withheld Applie
Covered Current

Total (To Item 23C)

BIR Form 2550M - February 2007 (ENCS) Page 3

ALPHANUMERIC TAX CODES (ATC)
INDUSTRIES COVERED BY VAT ATC INDUSTRIES COVERED BY VAT ATC ATC INDUSTRIES COVERED BY VAT
1. Mining and Quarrying VQ010 4. Lending Investors/Dealer In securites/ 8.6 Other Franchise
VB 102
2. Manufacturing Pawnshops/Pre-need Co./ 9. Real Estate, Renting &

2.1 Tobacco VM 040 5. Construction VC 010 Business Activity

2.2 Alcohol VM 110 6. Wholesale & Retail VT 010 9.1 Sale of Real Property

2.3 Petroleum VM 120 7. Hotel & Restaurants 9.2 Lease of Real Property

2.4 Automobiles VM 130 7.1 Hotels, Motels VB100 9.3 Sale/Lease of Intangible Property

2.5 Non-Essentials (Excisable Goods) VM 140 7.2 Restaurants, Caterers VB101 10. Compulsory Social Security

2.6 Cement VM 030 8. Transport Storage and Communications Public Administration & Defense

2.7 Food Products and Beverages VM 020 8.1 Land Transport-Cargo VB105 11. Other Community Social and

2.8 Pharmaceuticals VM 150 8.2 Water Transport-Cargo Personal Service Activity

2.9 Flour VM 050 8.2.1 Domestic Ocean Going Vessels VB106 12. Others:

2.10 Sugar VM 160 8.2.2 Inter Island Shipping Vessels VB 107 12.1 Storage & Warehousing

2.11 Pesticides VM 100 8.3 Air Transport-Cargo VB108 12.2 Business Services

2.12 Others (General) VM 010 8.4 Telephone & Telegraph VB109 (In General)

3. Non Life Insurance VB 113 8.5 Radio/TV Broadcasting VB 111 12.3 Importation of Goods
 BIR Form 2550M - February 2007 (ENCS) Page 2
d Output Tax (Attach additional sheet, if necessary)
Output Tax
For the Period

Exceeding P1 Million) (Attach additional sheet, if necessary)

Input Tax

(D)

eds P1 Million) (Attach additional sheet, if necessary)

Balance of Input Tax

to be carried to
Next Period
(D) less (G)
(H)

Balance of Input Tax

to be carried to
Next Period
(D) less (G)
(H)

tach additional sheets, if necessary)

Applied
Current mo.

ance Payment (Attach additional sheets, if necessary)

Applied
Current mo.

Attach additional sheets, if necessary)

 Applied
Current mo.

BIR Form 2550M - February 2007 (ENCS) Page 3

MERIC TAX CODES (ATC)
INDUSTRIES COVERED BY VAT ATC
VB 112

VP 100

VP 101

VP 102

VD 010

VH 010

VS 010

VB 010

VI 010