KAISER HEAVY EQUIPMENT CORP

TRIAL BALANCE
AS OF September 30, 2022

Increase/Decrease

ACCOUNT DESCRIPTION BALANCE (PHP)

9|H
101101-000-00 Cash On Hand (30,127.31)
10|H
101102-000-00 Checks On Hand 122,667.00
11|H
101103-000-00 Petty Cash Fund 22,641.94
392|H
101107-000-00 Cash in Bank - BDO # 012818000544 (23,951.91)
402|H
101109-000-00 Cash in bank - AUB 026010002580 127,208.83
406|H
101110-000-00 Cash in bank - LBP
410|H
101111-000-00 Cash in bank - SBC 158,682.80
427|H
101113-000-00 Cash in Bank - AUB-RMB (1.17)
432|H
101116-000-00 Cash in bank - AUB - Samson Road 1,535,065.28
433|H
101117-000-00 Cash in bank - AUB-RMB-2
434|H
101118-000-00 Cash in bank -AUB-USD-2
437|H
101119-000-00 Cash in bank - AUB2- Samson Road 1,000,000.00
368|H
102101-000-00 Account Receivables- Units (3,098,408.40)
369|H
102102-000-00 Accounts Receivables- Parts (99,978.36)
370|H
102103-000-00 Accounts Receivable- Service (122,329.85)
371|H
102104-000-00 Accounts Receivables- Nontrade (518,980.21)
372|H
102105-000-00 Accounts Receivables- Financing (453,502.00)
227|H
102201-000-00 Advances to Supplier (7,384,184.77)
228|H
102202-000-00 Advances to Employees (15,225.72)
229|H
102203-000-00 Advances to Officers
387|H
102206-000-00 Company Loan to Employees 28,455.89
232|H
102301-000-00 Petty Cash Loan 92.00
238|H
102307-000-00 Pending Withholding Tax Receivable 1,307.80
241|H
103101-000-00 Inventory - Units 26,928,571.04
242|H
103102-000-00 Inventory - Parts 318,581.16
245|H
103201-000-00 Inventory Adj. - Units
246|H
103202-000-00 Inventory Adj. - Parts
252|H
103402-000-00 Cost Adj. - Parts (13,820.87)
253|H
103403-000-00 Cost Adj. - Freebies (Parts)
254|H
103404-000-00 Cost Adjustment
258|H
103504-000-00 Goods in Transit
259|H
103601-000-00 Inventory Job In Process 54,024.08
260|H
103701-000-00 Import Shipment In Transit (23,769,443.67)
263|H
104101-000-00 Office Supplies 11,105.73
274|H
104208-000-00 Leasehold Improvements
275|H
104209-000-00 Accum. Dep'n. -Leasehold Improvement (14,542.20)
276|H
104210-000-00 Container Van (Office)
277|H
104211-000-00 Accum. Dep'n. - Container Van (Office) (13,465.61)
 278|H
104212-000-00 Office Equipment 38,250.00
279|H
104213-000-00 Accum. Dep'n. - Office Equipment
280|H
104214-000-00 Furniture & Fixtures 31,250.00
281|H
104215-000-00 Accum. Dep'n. -Furniture & Fixture (10,746.63)
282|H
104216-000-00 Machineries & Equipments
283|H
104217-000-00 Accum. Dep'n -Machine & Equip
389|H
104223-000-00 Accumulated Depreciation - Vehicle (118,986.15)
426|H
104228-000-00 Vehicle
293|H
105106-000-00 Input VAT 51,620.44
296|H
105109-000-00 Miscellaneous Clearing Account 6,654,035.42
374|H
105111-000-00 Pending Delivery (286,100.00)
390|H
105112-000-00 Accounting Software
413|H
105113-000-00 Accumulated Amortization - Accounting Software (6,440.28)
50|H
201101-000-00 Accounts Payable- Units (3,671,730.80)
203|H
201104-000-00 Accounts Payable- Non-Trade (63,899.54)
300|H
202203-000-00 Customer Deposits 1,916,848.22
306|H
202303-000-00 Salaries Payable 6,315.01
308|H
202305-000-00 PHIC Premium Payable (798.82)
310|H
202307-000-00 HDMF Premium Payable (600.00)
311|H
202308-000-00 SSS Loan Payable 622.96
312|H
202309-000-00 SSS Premium Payable (2,210.00)
316|H
203103-000-00 Deferred Output VAT 18,308.14
317|H
203104-000-00 Output VAT (14,942.74)
318|H
203105-000-00 Withholding Tax Expanded (5,190.08)
322|H
203109-000-00 Pending Invoice Receipt 61,766.00
206|H
301103-000-00 Paid-in Capital
84|H
301106-000-00 Retained Earnings
394|H
301108-000-00 Residual Account
86|H
401101-000-00 Sales- Units (15,250,000.00)
88|H
401103-000-00 Sales- Service (130,024.30)
383|H
401104-000-00 Sales - Parts Service (787,993.60)
209|H
401201-000-00 Sales Discount- Units 27,000.00
211|H
401203-000-00 Sales Discount- Service 5,065.00
381|H
401204-000-00 Sales Discount - Parts Service 59,454.50
96|H
501101-000-00 Cost of Sale- Units 12,823,361.48
212|H
501102-000-00 Cost of Sale- Parts
213|H
501103-000-00 Cost of Sale- Service 30,400.23
382|H
501106-000-00 Cost of Sales - Parts Service 512,858.59
325|H
501201-000-00 LTO Processing-New Registration
326|H
501202-000-00 LTO Processing-Transfer
424|H
501304-000-00 Cost of Sales - Freebies 17,730.33
104|H
601101-000-00 Salaries & Wages Expense 972,084.85
216|H
601102-000-00 PHIC Premium Expense 14,537.60
217|H
601103-000-00 HDMF Premium Expense 3,900.00
218|H
601104-000-00 SSS Premium Expense 56,510.00
 219|H
601105-000-00 Employee Benefit Expense 251,591.75
221|H
601107-000-00 Uniform Expense 12,000.00
328|H
602101-000-00 Dep'n Expense -Container Van 13,465.61
330|H
602103-000-00 Dep'n Expense - Furniture & Fixtures 10,746.63
332|H
602105-000-00 Dep'n Expense - Leasehold Improvement 14,542.20
391|H
602111-000-00 Depreciation Expense - Vehicle 118,986.15
415|H
602113-000-00 Amortization Expense - Software 6,440.28
339|H
603102-000-00 Toll & Parking Expense 13,423.61
340|H
603103-000-00 Utilities Expense 110,204.53
376|H
603103-000-10 Utilities Expense - Sales
378|H
603103-000-30 Utilities Expense - Service
342|H
603105-000-00 Taxes & Licenses Expense
343|H
603106-000-00 Income Tax Expense
344|H
603107-000-00 Bank Charges 32,338.10
345|H
603108-000-00 Interest Expense 1,083,563.76
346|H
603109-000-00 Advertising & Promotion 107,500.00
347|H
603110-000-00 Bad Debt Expense 5,834,687.33
348|H
603111-000-00 Communication & Telephone Expense 7,078.87
349|H
603112-000-00 Fuel, Oil & Lubricants Expense 159,623.98
350|H
603113-000-00 Penalties and Fines Exp
353|H
603116-000-00 Insurance Expense
354|H
603117-000-00 Meals Expense 1,485.71
355|H
603118-000-00 Miscellaneous Expense 46,836.25
356|H
603119-000-00 Office Supplies Expense 17,923.65
357|H
603120-000-00 Representation Expense 88,750.00
358|H
603121-000-00 Transportation Expense
359|H
603122-000-00 Travel Expense 67,859.22
360|H
603123-000-00 Legal Expense 78,981.75
361|H
603124-000-00 Professional Expense
362|H
603125-000-00 Postage & Courier Expense 5,031.36
363|H
603126-000-00 Rental Expense 159,244.64
364|H
603127-000-00 Trainings & Seminar
365|H
603128-000-00 Security Services 31,733.33
366|H
603129-000-00 Commission Expense 299,510.00
367|H
603130-000-00 Repair & Maintenance Expense 37,247.00
403|H
603131-000-00 Service Contract 28,000.00
408|H
603134-000-00 LTO Processing-Renewal
416|H
603135-000-00 Medical Expense
417|H
603136-000-00 Service Fee
431|H
603137-000-00 Sales Expense
435|H
603138-000-00 Fuel, Oil & Lubricants Expense - Service 70,108.45
436|H
603139-000-00 Toll and Parking Fee - Service
439|H
603140-000-00 Repairs & Maintenance Expense-Service 11,300.00
440|H
603141-000-00 Fuel, Oil & Lubricants Expense - Sales 42,267.97
446|H
603142-000-00 Pre-selling expense
 150|H
701101-000-00 Bank Interest Income (184.78)
222|H
701103-000-00 Company Loan Interest Income (1,143.24)
223|H
701104-000-00 Other Income (18,527.84)
224|H
701105-000-00 Realized Forex Gain/Loss (23,215.17)
225|H
701106-000-00 Unrealized Forex Fain/Loss 889,081.57
421|H
701107-000-00 Interest Income-Units (559,200.00)
441|H
701109-000-00 Bad debts Recovery (1,980.00)
442|H
701110-000-00 Insurance
445|H
701111-000-00 Income from Repossess (6,750,000.00)
Grand Total 0.00