Client’s Requirement Scope

Daily Sales
Everyday daily sales of the diagnostic and laboratory center that contains Official Receipt,
Charge Slip, Name of Patient, Procedure, Amount, Professional Fee, GCash, Net Sales, Name of Doctor
PF. It also has Summary which contains Gross Sales, Less P.F., GCash Cash-in, and Net sales.
Example of Daily Sales Function:
Official Receipt  Charge Slip 
Date: date picker *
Name of Patient: textfield Procedure: drop down list v
Name of Doctor: drop down list v
Type of payment: _drop down list v (Cash, Gcash, or Cash and Gcash)
Amount: __textfield.00__
Add Patient(button) Clear(button) Cancel(button) Show Daily Sales(textfield)
Automates:
Daily Sales Result that contains Date, GCash Beginning Balance, Professional Fee
(depends on procedure), Net Sales, Total, GCash Ending Balance, Professional Fee Total,
Summary, Gross Sales, Less of P.F., Cash to be Deposited.
Example Result of Daily Sales:
Name
Official Charge Name of
of Procedure Amount PF GCash Net Sales
Receipt Slip Doctor PF
Patient
GCash
(date) Beginning ₱14,257.68
Balance
Dela CTSCAN
1001 Cruz, HIGH 5,800.00 1,160.00 4,640.00 Dr. Santos
Juan RESOLUTION
Reyes, Dr.
6023 BPS UTZ 1,000.00 450.00 1,000.00 550.00
Kristine Magsaysay
TOTAL ₱6,800.00 1,610.00 1,000.00 5,190.00 TOTAL
GCash Send GCash
6,000.00 1,000.00
Out – FB Page Cash-In
GCash Ending ₱4,190.0 Cash to be
₱9,257.68
Balance 0 deposited

Summary:
Gross Sales: ₱6,800.00
Less P.F.:
Dr. Santos: 1,160.00
Dr. Magsaysay: 450.00
GCash Cash-In: 1,000.00
Net Sales: ₱4,190.00 Cash to be deposited
Weekly Sales
Weekly sales of the diagnostic and laboratory center which the user can choose the range of the
date like collection in a week. It contains Collection, PF and send out, Net Collection, Type of Procedure,
Professional Fees, Number of Patients, Total, Summary of Collection, Remaining Petty Cash Fund, Petty
Cash Fund, and Overhead Expense for the week.
Example of Weekly Sales Function:
Collection from: date picker * - date picker *
Procedures: drop down list v (all, X-ray, CTScan, 2DEcho, etc.)
Ok(button) Clear(button) Cancel(button)
~Overhead Expense~
Remaining Petty Cash Fund: 352.74 Edit(button)
Description: __textfield__
Date: date picker * Amount: __textfield.00__
Add Expenses(button) Clear(button) Cancel(button)
Automates:
Weekly Sales Result that contains Total of Collection, Total of Professional Fee and send
out, Total Net Collection, Number of Patients, and Procedures.
Example Result of Weekly Sales:
Collection PF and send out Net Collection
Collection from:
Laboratory ₱23,568.40 ₱23,568.40
MedTech 5,423.60 5,423.60
No. of patients 36
Total 23,568.40 5,423.60 18,144.80
Overhead Expenses for the week – Funds from PCF:
Description Date Amount Balance PCF
Remaining Petty Cash Fund 352.74
Petty Cash Fund – 1st September 01, 2024 ₱5,000.00 ₱5,352.74
Transportation exp to bank September 01, 2024 50.00
Converge ICT September 01, 2024 2,500.00
Surgical Mask 10 boxes September 02, 2024 2,100.00 4,700.00
Remaining Petty Cash Fund ₱652.74
Petty Cash Fund – 2nd September 02, 2024 ₱5,000.00 ₱5,652.74
MedTech Reliver PF September 06, 2024 1,000.00
Shopee- 12 boxes surgical gloves September 07, 2024 2,812.00 3,812.00
Remaining Petty Cash Fund ₱1,840.74
Summary:
Collected from: No. of Patients Collection PF and send out Net Collection
Procedures -
Total 244 123,456.00 24,529.00 98,927.00
Overhead Expenses 8,512.00
Net 90,415.00
Comparative Financial Statement
Monthly Sales
Monthly sales of the diagnostic and laboratory center which the user can choose the range of the
date like collection in a month. It contains Collection, Census, PF and send out, Net Collection,
Automates:
Monthly Sales Result that contains Total of Collection, Total of Professional Fee and
send out, Total Net Collection, Number of Patients, and Procedures.

Example Result of Monthly Sales:

Collection from: Census Collection PF and send out Net Collection

OB-GYN
Ultrasound 305 ₱281,560.00 ₱138,590.00 ₱150,970.00

General
Ultrasound 32 35,056.00 16,710.00 28,346.00

Laboratory 182 130,991.20 30,172.50 130,818.70

2D Echo 20 56,000.00 29,000.00 27,000.00

X-Ray 53 23,308.00 4,935.00 18,373.00

ECG 28 8,400.00 1,400.00 7,000.00

CT Scan 26 181,000.00 37,980.00 123,020.00

Consultation 41 27,200.00 22,100.00 5,100.00

Antigen test 7 4,620.00 350.00 4,270.00

RT PCR TEST 2 5,600.00 3,000.00 2,600.00

TOTAL 696 ₱753,735.20 ₱284,237.50 ₱497,497.70

Face shield -

Total ₱497,497.70
Overhead Expenses for the month – Funds from PCF:
Less: Various disbursements
for the month of February
2023
Laboratory Supplies ₱15,400.25

Ultrasound Supplies 571.00

CT SCAN Supplies 11,000.00

Xray supplies 4,960.00

Supplies (central used) 2,760.00

Office Supplies 2,281.75

Telephone & Communication

( converge, PLDT, Globe and
sun) 4,819.33

Water Consumption 1,301.08

Power & light expense 34,449.80

Advertising & promotions

( Fb page ) 6,000.00

Utility Expenses 1,676.75

Salaries & Wages 78,994.25

Fare and Transportation 1,487.00

Building rental - February

2023 & backlog month of
Dec. 2020 68,500.00

Pantry Supplies 1,041.25

Business Permit 2023 w ctc

'23 59,915.86

License EMB-HWM-
Infectitous waste 1,090.00

Annual Board Meeting-

Downpayment for meal
Expense 5,000.00

Allowances for the month of

January 2023 8,600.00

Employee's Incentives - Nov. 10,080.00

 '22 to January '23

Parking Fee for the month of

February 2023 2,000.00

Rebates - for the month of

January '23 19,278.00

Philhealth contribution 2,635.50

Pag-ibig Employer share

Contribution 1,350.25

SSS employer share

contribution 6,512.50

Depreciation expense 238,169.64

TOTAL EXPENSES ₱589,874.21

NET INCOME (LOSS) before

tax ₱(82,376.51)

Annual Sales
Annual sales of the diagnostic and laboratory center which the user can choose the range of the date like
collection in a Year. It contains Balance, Adjusting Journal Entries and Adjusted Balance.
Automates:
Annual Sales Result that contains Total of Collection, Total of Professional Fee and send
out, Total Net Collection, Number of Patients, and Procedures.

ADJUSTING
WORKING PAPER BALANCE JOURNAL ADJUSTED

DEC. 31, 2022 ENTRIES BALANCE

SCHEDULE A - CASH

CASH ON HAND ₱8,954.00 ₱8,954.00

GCASH 40,053.74 40,053.74

PETTY CASH 5,000.00 5,000.00

REVOLVING FUND 3,000.00 3,000.00

CASH IN BANKS:
 CIB PNB (145170006989) 367,076.99 367,076.99

CIB PNB (145170007159) 91,453.78 91,453.78

CIB PNB (145110043140) 25,309.66 25,309.66

TOTAL ₱540,848.17 ₱540,848.17

Account Receivable-
1 Coop. 31,096.25 31,096.25

SCHEDULE B -
OTHER CURRENT
ASSETS

INPUT TAX

PREPAID EXPENSES 66,784.00 66,784.00

MEDICAL SUPPLIES 71,312.00 71,312.00

OTHER RECEIVABLES 0 -

ADVANCES SUBJECT
TO LIQUIDATION 1,556,104.00 1,556,104.00

TOTAL

SCHEDULE C -
PROPERTY AND
EQUIPMENT

ACQUISITION COST

Leasehold Improvement ₱2,209,957.00 ₱2,209,957.00

Medical Equipment 7,419,673.00 99,980.00 7,519,653.00

Office
Equipment/Furniture &
Fixture 290,390.00 91,143.32 380,533.32

TOTAL ₱9,920,020.00 ₱191,123.32 ₱10,110,143.32

LESS:
ACCUMULATED
DEPRECIATION

Leasehold Improvement ₱289,995.20 2,319,961.80

 Medical Equipment 863,274.44 4,556,378.56

Office
Equipment/Furniture &
Fixture 159,520.94 224,012.38

₱1,312,790.58 ₱7,100,352.74

SCHEDULE D.-
DEFERRED TAX
ASSETS

DEFERRED TAX
ASSETS ₱940,845.00 ₱940,845.00

SCHEDULE E- OTHER
NON CURRENT
ASSETS

SECURITY DEPOSITS ₱688,092.00 ₱688,092.00

SCHEDULE F-
PAYABLES

TRADE PAYABLES ₱1,078,994.58 ₱1,078,994.58

ACCOUNT PAYABLE- P.F.

RADIOLOGIST 9,347.50 9,347.50

-
RENTAL BACKLOG 130,000.00 130,000.00

-
REBATES- Reffering
Doctors 18,856.00 18,856.00

-
BIOPHARMA MED.
SOLUTION 24,000.00 24,000.00

-SGD
SEND OUT- Laboratory 9,193.50 9,193.50
 -
Biosyn Healthcare
System Inc. - UTZ 97,222.22 97,222.22

-
Syncom Asia Pacific Inc.-
CTSCAN 110,648.81 110,648.81

- NPK
Medical Trading - XRAY 43,298.61 43,298.61

TOTAL ₱442,566.64 ₱442,566.64

OTHER PAYABLES 6,558,358.00 4,558,358.00

Due to shareholder 1,598,000.00 1,298,000.00

₱5,856,358.00

SCHEDULE I -
EQUITY

Share Capital 10,000,000.00 10,000,000.00

Share
Premium 250,000.00 250,000.00

₱10,250,000.00 ₱10,250,000.00

RETAINED
EARNINGS

RETAINED EARNINGS -
BEGINNING (3,758,146.00)

NET INCOME ₱1,018,660.94

DEFICIT (2,739,485.06) ₱(2,739,485.06)

SCHEDULE OF
REVENUES

REVENUE FROM
RENDERING OF base on OR/Charge base on Official
SERVICES slip receipt Receipt

Laboratory 1,259,076.45 ₱340,679.00

OB-GYN Ultrasound 2,519,645.50 48,072.00

 General Ultrasound 365,663.00 879,878.30

Ctscan 1,604,912.00 55,700.00

XRAY 174,511.00 -

2D ECHO 270,040.00 27,689.00

2D ECHO PEDIA 2,000.00 22,410.00

ECG 95,265.00 502,460.00

Consultation 69,728.00 1,700.00

ANTIGEN TEST 86,078.00 83,028.00

RT- PCR TEST 49,660.00 44,460.00

NET ₱6,496,578.95 ₱2,006,076.30

SCHEDULE OF
OTHER INCOME

Sponsor from Syncom ₱50,000.00 ₱50,000.00

Income from Faceshield 3,800.00 3,800.00

Rebates from Chemport

Med. 5,441.00 5,441.00

Interest Income 542.89 542.89

Total ₱59,783.89 ₱59,783.89

SCHEDULE - COST
OF RENDERING
SERVICES

Laboratory Supplies ₱240,244.35 ₱240,244.35

Ultrasound Supplies 66,219.50 66,219.50

CT SCAN Supplies 171,627.00 171,627.00

Xray supplies 860.00 860.00

Medical Supplies - ecg 6,000.00 6,000.00

License-NEQAS 18,200.00 18,200.00

 (infectitous waste)

License - DOH Laboratory 2,500.00 2,500.00

License - FDA 500.00 500.00

License - Med Tech 22,000.00 22,000.00

License - Pathology 32,000.00 32,000.00

License - Swabbing 6,500.00 6,500.00

License - DENR 7,040.00 7,040.00

Accreditation City Health

Office 11,000.00 11,000.00

Total ₱584,690.85 ₱584,690.85

SCHEDULE 0F
OPERATING
EXPENSES

EMPLOYEES
COMPENSATION &
OTHER BENEFITS

Salaries and wages ₱1,139,498.32 ₱1,139,498.32

13th month pay 76,255.95 76,255.95

Allowances 120,500.00 120,500.00

Employee's Incentives 40,125.00 40,125.00

SSS Share contribution 88,020.00 88,020.00

Pag Ibig Share

Contibution 20,345.53 20,345.53

Philhealth Share
Contribution 6,375.15 6,375.15

Employees Signed in
Bonus 12,000.00 12,000.00

TOTAL EMPLOYEES
COMPENSATION &
OTHER BENEFITS ₱1,503,119.95 ₱1,503,119.95
COMMUNICATION,
LIGHT AND WATER

Power and Light ₱419,099.95 ₱419,099.95

Water expense 18,738.78 18,738.78

Utility and Pantry

Expense 17,425.00 17,425.00

Telephone &
Communication(Converg
e,PLDT, Globe, Sun) 85,730.49 85,730.49

Advertising &
promotions ( Fb page ) 94,638.15 94,638.15

Total ₱635,632.37 ₱635,632.37

TRANSPORTATION
AND TRAVEL
EXPENSE

Fare and Transportation ₱23,285.00 ₱23,285.00

Transportation
Allowance -Board 34,500.00 34,500.00

Total ₱57,785.00 ₱57,785.00

REPRESENTATION
AND
ENTERTAINMENT

Meals - Referring
Doctors ₱25,616.25 ₱25,616.25

Anniversary Expense 57,354.90 57,354.90

Christmas Expense 33,685.00 33,685.00

Total ₱116,656.15 ₱116,656.15

PROFESSIONAL FEES

Audit Fee ₱30,000.00 ₱30,000.00

TAXES AND
LICENSES

Registration & Business

Permit License ₱73,114.92 ₱73,114.92

Tax Penalty 1,000.00 1,000.00

Total ₱74,114.92 ₱74,114.92

OFFICE SUPPLIES
EXPENSE

Office Supplies 41,605.63 41,605.63

Supllies ( Central Used) 57,744.00 57,744.00

Total ₱99,349.63 ₱99,349.63

Repair and
Maintenance 51951.41 51,951.41

Fire Insurance 22,770.00 22,770.00

Building Rental 530,500.00 530,500.00

Parking Fee 24,000.00 24,000.00

Rent Swabbing Area 18,000.00 18,000.00

Infectitous Waste 17,500.00 17,500.00

Pest Control
Expense 3,000.00 3,000.00

Rebates - Reffering
Doctors 181,195.00 181,195.00

Depreciation Exp.
o/e 159,520.94 159,520.94

Depreciation Exp. -
Leasehold Imp. 289,995.24 289,995.24

Depreciation Exp.
Med. Equipment 763,274.44 763,274.44

₱2,061,707.03 ₱2,061,707.03
 SCHEDULE OF
OTHER EXPENSES

Miscellaneous
expense ₱20,079.00 ₱20,079.00

Faceshield 1,889.00 1,889.00

₱21,968.00 ₱21,968.00

Cash Position
Income Statement