PROMISSORY NOTES A promissory note is a written promise made by the maker or debtor promising to pay the payee or creditor

a sum certain in money at a fixed or determinable future time. It may be interest bearing or non-interest bearing. Non-interest Bearing Notes A non-interest bearing note is one which face value is the same as its maturity value. Manila, Philippines Php 6,000 May 31, 2011

For a value received, I promise to pay Mike Santos, the sum of six thousand pesos on or before June 30, 2011. (Sgd.) Susan Co. Interest Bearing Note An interest bearing note is one where the maturity value (amount to be paid on the due date) is higher than its face value or principal (the amount stated in the promissory note) because of the interest charge. Manila, Philippines Php 5,000 May 31, 2011

FOR VALUE RECEIVED, I promise to pay Eddie Manalothe sum of five thousand pesos (Php 5,000)within thirty days from date carrying an interest of 18% per annum SGD Dave Mendiola SALES INVOICE Sales revenue is earned when the merchandiser or seller of the goods transfers the merchandise to the customer. This sale is supported by a source document called Sales Invoice. It is usually prepared in two copies by the seller, the original is given to the buyer who uses it in recording purchases and the duplicate is kept on file by the seller who uses it in recording sales.

ROYAL FURNITURE MART SALES INVOICE 77 Taft Avenue, Manila1008 Tel No 521 21 20 TIN 321 000 498 88March 10, 2011 Sold To Jim Perez Furnishers Address: 1028 Sta. Mesa Manila Description Book Cabinets Living Room Set Dining Set Bed Executive Table Opal Chair TOTAL Res. Cert. No. 876321 Issued on January 18, 2011 At Manila Received the above items in good condition. Jim Perez Quantity 4 Unit Price 1,000 Terms: Cash

Amount 4,000

4,000

OLYMPIA EQUIPMENT Taft Avenue, Manila SALES INVOCE No. 210 April 20, 2011 Customer Address Cruz Realty 178 Jupiter St., Makati City AMOUNT Php 35, 000

EXPLANATION One Computer Pentium III 500 Mhz Terms: 15 days

Alex Mallari Proprieter

OFFICIAL RECEIPT It is issued when cash is received by the business. It gives the following information: name of the company, address, phone number, business number, VAT number, if any, official receipt number date, name of the party giving cash, the amount of cash given and reason for the receipt of cash, form of payment and signature of the person authorized by the company. HAPPY TOUR AND TRAVEL Rm. 175 Traders Hotel Tel. No. 5048608 OFFICIAL RECEIPT No. 001 March 21, 2011 Received fromMr. Norly Mendoza The sum pesos of Fifteen Thousand Pesos Only (Php 15,000) In (full/partial) Payment of April Account Payment in Cash ______________ Check No. __________ MO No. ____________ Total ______________

By: R. Rodrigo Cashier

CRUZ REALTY 178 Jupiter St. Makati City OFFICIAL RECEIPT No. 423 April 16, 2011 Received fromAcebedo Optical Clinic Pesos Seventeen Thousand Five Hundred (Php 17,500) In payment forPayment of April Account Cash ______X______ Check____________ P. Cruz Cashier

CHECK VOUCHER It is a document used when check is paid by the business. Check is a negotiable instrument used as a substitute for cash, the payment for which is drawn against the company s or individual s current account. HAPPY TOUR AND TRAVEL Rm. 175 Traders Hotel Tel. No. 5048608 Check Voucher Pay to: Address: Butch Perez 1234 Singalong ManilaMarch 22, 2011 No. 18

IN SETTLEMENT OF THE FOLLOWING Repair of car Amount in words: one thousand CASH ACCOUNT CHARGE DEBIT Repair Expense 1,000

CREDIT

AMOUNT P 1,000 Check No. 8008 Prepared by: C. Daza Approved by: T. Tiu Payment Received: Butch Perez

BUSINESS LETTER The business letter may be defined as a written message used to transact business which cannot be conveniently conducted orally. It is formal and direct, with no literary pretentions. GOURMET FOOD COMNPANY, INC. 204 SalcedoVillage Makati City January 8, 2011 Destiny Manufacturing Company 505 Agoncillo Malolos, Bulacan Subject: Type 888 Sachets Gentlemen: Attention of Mr. E.R. Reyes, Sales Manager Please send us a price list and descriptive literature about your 888 Sachets. Particularly we wish to know whether they are resalable and heat resistant. We shall appreciate this information, as we shall utilize the containers for our new line of food products. Enclosed is a brochure concerning new items. Very truly yours, Gourmet Food Company, Inc. Mila V. Perez Miss Mila V. Perez Production Manager

Manila, Philippines Php 6,000 May 31, 2011

For a value received, I promise to pay Mike Santos, the sum of six thousand pesos on or before June 30, 2011. (Sgd.) Susan Co.

Manila, Philippines Php 5,000 May 31, 2011

FOR VALUE RECEIVED, I promise to pay Eddie Manalothe sum of five thousand pesos (Php 5,000) within thirty days from date carrying an interest of 18% per annum SGD Dave Mendiola

GOURMET FOOD COMNPANY, INC. 204 SalcedoVillage Makati City January 8, 2011 Destiny Manufacturing Company 505 Agoncillo Malolos, Bulacan Subject: Type 888 Sachets Gentlemen: Attention of Mr. E.R. Reyes, Sales Manager Please send us a price list and descriptive literature about your 888 Sachets. Particularly we wish to know whether they are resalable and heat resistant. We shall appreciate this information, as we shall utilize the containers for our new line of food products. Enclosed is a brochure concerning new items. Very truly yours, Gourmet Food Company, Inc. Mila V. Perez Miss Mila V. Perez Production Manager