ACCOUNT No. ACCOUNT NAME: CHECK NO.

02-357-52 DAVAO EAGLE COMMERCIAL O91747

Date January 5, 20B

PAY TO T
ORDER OF SOCIAL SECURITY SYSTEM ₱ 3,000.00

THREE THOUSAND PESOS ONLY

PESOS

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-1

ACCOUNT No. ACCOUNT NAME: CHECK NO.

02-357-52 DAVAO EAGLE COMMERCIAL O91748

Date January 5, 20B

PAY TO T
HOME DEVELOPMENT MUTUAL FUND ₱ 600.00
ORDER OF
SIX HUNDRED PESOS ONLY
PESOS

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-2

ACCOUNT No. ACCOUNT NAME: CHECK NO.

02-357-52 DAVAO EAGLE COMMERCIAL O91749

Date January 5, 20B

PAY TO T PHILIPPINE HEALTH INSURANCE

₱ 675.00
ORDER OF CORPORATION

SIX HUNDRED SEVENTY FIVE PESOS ONLY

PESOS

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-3
ACCOUNT No. ACCOUNT NAME: CHECK NO.
02-357-52 DAVAO EAGLE COMMERCIAL O9175O

Date January 6, 20B

PAY TO THE
ORDER OF
PAGADIAN COMMERCIAL ₱ 57,036.00
FIFTY SEVEN THOUSAND THIRTY SIX
PESOS PESOS ONLY

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-4

ACCOUNT No. ACCOUNT NAME: CHECK NO.

02-357-52 DAVAO EAGLE COMMERCIAL O91751

Date January 9, 20B

PAY TO THE
BUREAU OF INTERNAL REVENUE ₱ 1,179.77
ORDER OF
ONE THOUSAND ONE HUNDRED SEVENTY NINE
PESOS PESOS AND SEVENTY SEVEN CENTAVOS ONLY

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-5

ACCOUNT No. ACCOUNT NAME: CHECK NO.

02-357-52 DAVAO EAGLE COMMERCIAL O91752

Date January 19, 20B

PAY TO THE
J. SELISANA PLAZA FAIR ₱ 179,200.00
ORDER OF
ONE HUNDRED SEVENTY NINE THOUSAND
PESOS TWO HUNDRED PESOS ONLY

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-6
ACCOUNT No. ACCOUNT NAME: CHECK NO.
02-357-52 DAVAO EAGLE COMMERCIAL O91753

Date January 20, 20B

PAY TO THE
ORDER OF
BUREAU OF INTERNAL REVENUE ₱ 32,920.00
THIRTY TWO THOUSAND NINE HUNDRED
PESOS TWENTY PESOS ONLY

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-7

ACCOUNT No. ACCOUNT NAME: CHECK NO.

02-357-52 DAVAO EAGLE COMMERCIAL O91754

Date January 29, 20B

PAY TO THE
ROSENDA DINALO ₱ 933.00
ORDER OF
NINE HUNDRED THIRTY THREE PESOS
PESOS ONLY

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-8

ACCOUNT No. ACCOUNT NAME: CHECK NO.

02-357-52 DAVAO EAGLE COMMERCIAL O91755

Date January 31, 20B

PAY TO THE
ROSENDA DINALO ₱ 21,701.73
ORDER OF
TWENTY ONE THOUSAND SEVEN HUNDRED ONE
PESOS PESOS AND SEVENTY THREE CENTAVOS

REPUBLIC BANK OF MINDANAO

C.M. Recto Street (Davao Branch)
Davao City, Davao del Sur A-9
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 1

Check No. O91747

Date: Jan. 5, 20B

Payee: Social Security System

Pesos Three Thousand Pesos Only ₱ 3,000.00
EXPLANATION
In payment of: Amount

SSS Premium remittance for the month of December 20A. ₱ 3,000.00

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

SSS Premium Payable ₱ 3,000.00

Cash in Bank ₱ 3,000.00
₱ 3,000.00 ₱ 3,000.00

RECEIVED PAYMENT:
Collection Receipt No.

B-1
SUPPORTING DOCUMENTS:
K-1 (R-5)
K-2 (R-3)
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 2

Check No. O91748

Date: Jan. 5, 20B

Payee: Home Development Mutual Fund

Pesos Six Hundred Pesos Only ₱ 600.00

EXPLANATION
In payment of: Amount

₱ 600.00
Pag-ibig Premium remittance for the month of December
20A.

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

Pag-ibig Premium Payable ₱ 600.00

Cash in Bank ₱ 600.00
₱ 600.00 ₱ 600.00

RECEIVED PAYMENT:
Collection Receipt No.

B-2
SUPPORTING DOCUMENTS:
K-3 (MCRF) Member's Contribution Remittance Form
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 3

Check No. O91749

Date: Jan. 5, 20B

Payee: Philippine Health Insurance Corporation

Pesos Six Hundred Seventy FIve Pesos Only ₱ 675.00

EXPLANATION
In payment of: Amount

PhilHealth Premium remittance for the month of ₱ 675.00

December 20A.

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

PhilHealth Premium Payable ₱ 675.00

Cash in Bank ₱ 675.00
₱ 675.00 ₱ 675.00

RECEIVED PAYMENT:
Collection Receipt No.

B-3
SUPPORTING DOCUMENTS:
K-4 (RF-1) Employer's Remittance Report
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 4

Check No. O91750

Date: Jan. 5, 20B

Payee: Pagadian Commercial

Pesos Fifty Seven Thousand Thirty Six Pesos Only ₱ 57,036.00

EXPLANATION
In payment of: Amount

Payment of Decmber 20A account. ₱ 57,036.00

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

Accounts Payable-Pagadian Com ₱ 58,800.00

Purchase Discount ₱ 1,575.00
VAT Input 189.00
Cash in Bank 57,036.00
₱ 58,800.00 ₱ 58,800.00

RECEIVED PAYMENT:
Collection Receipt No.

B-4
SUPPORTING DOCUMENTS:
H-1 Charge Sales Invoice No, 593 of Pagadian Commercial
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 5

Check No. O91751

Date: Jan. 9, 20B

Payee: Bureau of Internal Revenue

One Thousand One Hundred Seventy Nine Pesos and
Pesos ₱ 1,179.77
Seventy Seven Centavos
EXPLANATION
In payment of: Amount

Withholding Tax remittance for the month of December ₱ 1,179.77

20A.

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

Withholding Tax Payable ₱ 1,179.77

Cash in Bank ₱ 1,179.77
₱ 1,179.77 ₱ 1,179.77

RECEIVED PAYMENT:
Collection Receipt No.

B-5
SUPPORTING DOCUMENTS:
K-5 (BIR Form No. 1601-C) Monthly Remittance Return of Income Taxes
Withheld on Compensation
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 6

Check No. O91752

Date: Jan. 19, 20B

Payee: J. Selisana Plaza Fair

One Hundred Seventy Nine Thousand Two Hundred ₱ 179,200.00
Pesos
Pesos Only
EXPLANATION
In payment of: Amount

Payment for merchandise purchased. ₱ 179,200.00

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

Purchases ₱ 160,000.00
VAT Input 19,200.00
Cash in Bank ₱ 179,200.00
₱ 179,200.00 ₱ 179,200.00

RECEIVED PAYMENT:
Collection Receipt No.

B-6
SUPPORTING DOCUMENTS:
H-9 Cash Sales Invoice No. 52354 of J. Selisana Plaza Fair
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 7

Check No. O91753

Date: Jan. 20, 20B

Payee: Bureau of Internal Revenue

Pesos Thirty Two Thousand Nine Hundred Twenty Pesos Only ₱ 32,920.00

EXPLANATION
In payment of: Amount

VAT remittance for the month of December 20A ₱ 32,920.00

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

VAT Payable ₱ 32,920.00

Cash in Bank ₱ 32,920.00
₱ 32,920.00 ₱ 32,920.00

RECEIVED PAYMENT:
Collection Receipt No.

B-7
SUPPORTING DOCUMENTS:
K-6 (BIR Form No. 2550Q) Quarterly Value-Added Tax Return
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 8

Check No. O91754

Date: Jan. 29, 20B

Payee: Rosenda Dinalo

Pesos Nine Hundred Thirty Three Pesos Only ₱ 933.00

EXPLANATION
In payment of: Amount

Petty Cash Fund replenishment. ₱ 933.00

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

Transportation Expense ₱ 192.00

Utilities Expense 121.00
Freight Out 425.00
Freight In 195.00
Cash in Bank ₱ 933.00
₱ 933.00 ₱ 933.00

RECEIVED PAYMENT:
Collection Receipt No.
B-8
SUPPORTING DOCUMENTS:
I-1-4Petty Cash Voucher (No. 1 - 4)
 DAVAO EAGLE COMMERCIAL
City Hall Drive, Davao City
TIN: 105-147-083

CHECK VOUCHER
No. 9

Check No. O91755

Date: Jan. 31, 20B

Payee: Rosenda Dinalo

Twenty One Thousand Seven Hundred One Pesos and
Pesos ₱ 21,701.73
Seventy Three Centavos
EXPLANATION
In payment of: Amount

Employee's take home pay for the month of January 20B. ₱ 21,701.73

Prepared by: Checked by:Approved b Amount

Debit Credit
ACCOUNT CHARGE

Salaries Expense ₱ 27,000.00

Advances to Employees ₱ 2,500.00
Withholding Tax Payable 1,179.77
SSS Premium Payable 981.00
Pag-ibig Premium Payable 300.00
Philhealth Premium Payable 337.50
Cash in Bank 21701.73
₱ 27,000.00 ₱ 27,000.00

RECEIVED PAYMENT:
Collection Receipt No.
B-9
SUPPORTING DOCUMENTS:
H-16 Payroll Summary
 DAVAO EAGLE COMMERCIAL
GENERAL LEDGER

Cash in Bank Page 1

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Beginning Balance 952,450.00 Jan. 31 Cash Disbursement Journal CDJ-1 297,245.50
31 Cash Receipts Journal CRJ-1 871,640.00
1,824,090.00 297,245.50
Unadjusted Balance 1,526,844.50 General Journal (Adjustment) GJ-3 1,000.00
Balance ₱ 1,525,844.50

Petty Cash Fund Page 2

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Beginning Balance 1,000.00
Balance ₱ 1,000.00

Accounts Receivable Page 3

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Beginning Balance 564,200.00 Jan. 28 General Journal GJ-1 5,600.00
Sales Journal SJ-1 1,173,312.00 31 Cash Receipts Jourmal CRJ-1 519,400.00
1,737,512.00 525,000.00
Balance ₱ 1,212,512.00

Estimated Uncollectible Accounts Page 4

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Baginning Balance 2,072.00
Unadjusted Balance 2,072.00
31 General Journal (Adjustment) GJ-1 11,499.00
Adjusted Balance ₱ 13,571.00

Advances to Employees Page 5

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Baginning Balance 7,000.00 Jan. 31 Cash Disbursements Journal CDJ-1 2,500.00
Balance ₱ 4,500.00

Merchandise Inventory Page 6

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Beginning Balance 950,600.00
31 General Journal (Closing) GJ-4 777,270.00 Jan. 31 General Journal (Closing) GJ-4 950,600.00
Ending Balance ₱ 777,270.00
 Prepaid Insuramce Page 7
Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Beginning Balance 6,000.00 Jan. 1 General Journal GJ-1 6,000.00
31 General Journal (Adjustment) GJ-2 5,250.00
Adjusted Balance ₱ 5,250.00

Unused Store Supplies Page 8

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Beginning Balance 8,000.00 Jan.1 General Journal GJ-1 8,000.00
31 General Journal (Adjustment) GJ-2 3,000.00
Adjusted Balance ₱ 3,000.00

VAT Input Tax Page 9

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Purchase Journal PJ-1 100,560.00 Jan. 28 General Journal GJ-1 240.00
Cash Disbursement Journal CDJ-1 19,200.00 29 General Journal GJ-1 600.00
31 Cash Disbursement Journal CDJ-1 189.00

119,760.00 1,029.00

₱ 118,731.00 General Journal GJ-2 ₱ 118,731.00

Balance -

Store Furniture & Equipment Page 10

Date Particulars f Debit Date General Journal (Adjustment) f Crebit
Jan. 1 Beginning Balance 425,000.00
Balance ₱ 425,000.00

Accumulated Depreciation Page 11

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Beginning Balance 85,000.00
Unadjusted Balance 85,000.00
31 General Journal GJ-2 7,083.33
Adjusted Balance 92,083.33

Accounts Payable Page 12

Date Particulars f Debit Date Particulars f Crebit
Jan. 28 General Journal GJ-1 2,240.00 Jan. 1 Beginning Balance 250,320.00
29 General Journal Gj-1 5,600.00 31Purchase Journal PJ-1 938,560.00
31 Cash Disbursement Journal CDJ-1 58,800.00
66,640.00 1,188,880.00
Unadjusted Balance 1,122,240.00
General Journal (Adjustment) GJ-3 1,850.00
Balance ₱ 1,124,090.00
 Accrued Retainer Fee Page 13
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjustment) GJ-3 3,000.00
Balance ₱ 3,000.00

Accrued Taxes and Licenses Page 14

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjustment) GJ-3 4,600.00
Balance ₱ 4,600.00

Accrued Postage and Telephone Page 15

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjustment) GJ-3 1,215.55
Balance ₱ 1,215.55

Accrued Utilities Expense Page 16

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 General Journal GJ-1 121.00 Jan. 1 Beginning Balance 121.00
General Journal (Adjustment) GJ-3 1,400.80
Balance ₱ 1,400.80

SSS Premium Payable Page 17

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursement Journal CDJ-1 3,000.00 Jan. 1 Beginning Balance 3,000.00
31General Journal GJ-2 2,019.00
Cash Disbursement Journal CDJ-1 981.00
Balance ₱ 3,000.00

Pag-ibig Premium Payable Page 18

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursement Journal CDJ-1 600.00 Jan. 1 Beginning Balance 600.00
31General Journal GJ-2 300.00
Cash Disbursement Journal CDJ-1 300.00
Balance ₱ 600.00
 Philhealth Premium Payable Page 19
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursement Journal CDJ-1 675.00 Jan. 1 Beginning Balance 675.00
31 General Journal GJ-2 337.50
Cash Disbursement Journal CDJ-1 337.50
Balance ₱ 675.00

Withholding Tax Payable Page 20

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursement Journal CDJ-1 1,179.77 Jan. 1 Beginning Balance 1,179.77
31 Cash Disbursement Journal CDJ-1 1,179.77
Balance ₱ 1,179.77

VAT Output Tax Page 21

Date Particulars f Debit Date Particulars f Crebit
Jan. 28 General Journal GJ-1 600.00 Jan. 31 Sales Journal SJ-1 125,712.00
31 Cash Receipts Journal CRJ-1 1,980.00 Cash Receipts Journal CRJ-1 39,720.00
2,580.00 165,432.00
General Journal GJ-2 162,852.00 ₱ 162,852.00
Balance -

VAT Payable Page 22

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursement Journal CDJ-1 32,920.00 Jan. 1 Beginning Balance 32,920.00
VAT Input Tax 118,731.00 VAT Output Tax 162,852.00
Balance ₱ 44,121.00

Diane L. Gutierrez, Capital Page 23

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 Beginning Balance 2,538,362.23
Unadjusted Balance 2,538,362.23
General Journal (Profit) GJ-4 126,477.82
Balance ₱ 2,664,840.05

Diane L. Gutierrez, Drawing Page 24

Date Particulars f Debit Date Particulars f Crebit
Balance -
 Income and Expense Summary Page 25
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal GJ-4 1,164,800.00 Jan. 31 General Journal GJ-3 1,357,100.00
General Journal GJ-4 65,822.18
GJ-4 1,230,622.18 1,357,100.00
General Journal (Closing) 126,477.82 (Profit) 126,477.82
Balance -

Sales Page 26
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Sales Journal SJ-1 1,047,600.00
Cash Receipts Journal CRJ-1 331,000.00
General Journal (Closing) GJ-3 ₱ 1,378,600.00 ₱ 1,378,600.00
Balance -

Sales Returns and Allowances Page 27

Date Particulars f Debit Date Particulars f Crebit
Jan. 28 General Journal GJ-1 5,000.00
5,000.00 Jan. 31 General Journal (Closing) GJ-3 5,000.00
Balance -

Sales Discounts Page 28

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Receipts Journal CRJ-1 16,500.00
16,500.00 Jan. 31 General Journal (Closing) GJ-3 16,500.00
Balance -

Purchases Page 29
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Purchase Journal PJ-1 838,000.00
Cash Disbursement Journal CDJ-1 160,000.00
998,000.00 Jan. 31 General Journal (Closing) GJ-4 998,000.00
Balance -

Purchase Returns and Allowances Page 30

Date Particulars f Debit Date Particulars f Crebit
Jan. 28 General Journal GJ-1 2,000.00
29 General Journal GJ-1 5,000.00
General Journal (Closing) 7,000.00 7,000.00
Balance -
 Purchase Discounts Page 31
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursements Journal CDJ-1 1,575.00
Jan. 31 General Journal (Closing) GJ-4 1,575.00 1,575.00
Balance -

Purchase Discounts Page 31

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursements Journal CDJ-1 1,575.00
Jan. 31 General Journal (Closing) GJ-4 1,575.00 1,575.00
Balance -

Freight In Page 32
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursements Journal CDJ-1 195.00
General Journal (Adjusting) GJ-3 1,850.00
2,045.00 Jan. 31 General Journal (Closing) GJ-4 2,045.00
Balance -

Freight In Page 32
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursements Journal CDJ-1 195.00
General Journal (Adjusting) GJ-3 1,850.00
2,045.00 Jan. 31 General Journal (Closing) GJ-4 2,045.00
Balance -

Uncollectible Account Expense Page 33

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjusting) GJ-3 11,499.00
11,499.00 Jan. 31 General Journal (Closing) GJ-4 11,499.00
Balance -

Depreciation Expense Page 34

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjusting) GJ-3 7,083.33
7,083.33 Jan. 31 General Journal (Closing) GJ-4 7,083.33
Balance -
 Taxes and Licenses Page 35
Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjusting) GJ-3 4,600.00
4,600.00 Jan. 31 General Journal (Closing) GJ-4 4,600.00
Balance -

Bank Charges Page 36

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjusting) GJ-3 1,000.00
1,000.00 Jan. 31 General Journal (Closing) GJ-4 4,600.00
Balance -

Freight Out Page 37

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursements Journal CDJ-1 425.00
425.00 Jan. 31 General Journal (Closing) GJ-4 425.00
Balance -

Rent Expense Page 38

Date Particulars f Debit Date Particulars f Crebit

Insurance Expense Page 39

Date Particulars f Debit Date Particulars f Crebit
Jan. 1 General Journal GJ-1 6,000.00
6,000.00 Jan. 31 General Journal (Adjusting) GJ-3 5,250.00
750.00 General Journal (Closing) GJ-4 750.00
Balance -

Utilities Expense Page 40

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursements Journal CDJ-1 121.00 Jan. 1 General Journal 121.00
General Journal (Adjusting) GJ-3 1,400.80 Jan. 31 General Journal (Closing) GJ-4 1,400.80
Balance -
 Store Supplies Used Page 41
Date Particulars f Debit Date Particulars f Crebit
Jan. 1 General Journal 8,000.00
8,000.00 Jan. 31 General Journal (Adjusting) GJ-3 3,000.00
5,000.00 General Journal (Closing) GJ-4 5,000.00
Balance -

SSS Contribution Page 42

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal GJ-2 2,019.00
2,019.00 Jan. 31 General Journal (Closing) GJ-4 2,019.00
Balance -

Pag-ibig Contribution Page 43

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal GJ-2 300.00
300.00 Jan. 31 General Journal (Closing) GJ-4 300.00
Balance -

Philhealth Contribution Page 44

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal GJ-2 337.50
337.50 Jan. 31 General Journal (Closing) GJ-4 337.50
Balance -

Retainer Fee Page 45

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjusting) GJ-3 3,000.00
3,000.00 Jan. 31 General Journal (Closing) GJ-4 3,000.00
Balance -

Salaries Expense Page 46

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursements Journal CDJ-1 27,000.00
27,000.00 Jan. 31 General Journal (Closing) GJ-4 27,000.00
Balance -

Postage and Telephone Page 47

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 General Journal (Adjusting) GJ-3 1,215.55
1,215.55 Jan. 31 General Journal (Closing) GJ-4 1,215.55
Balance -

Transportation Expense Page 48

Date Particulars f Debit Date Particulars f Crebit
Jan. 31 Cash Disbursements Journal CDJ-1 192.00
192.00 Jan. 31 General Journal (Closing) GJ-4 192.00
Balance -
 DAVAO EAGLE COMMERCIAL
SUBSIDIARY LEDGER

GIMENA, ANECITO ADVANCES TO EMPLOYEES Address: Davao City

Date 20B Particulars Debit Credit Balance
Jan 1 4,000.00
31 Cash Disbursement Journal 1,000.00 3,000.00

ORBITA,
ADVANCES TO EMPLOYEES Address: Davao City
FLORDELIZA
Date Particulars Debit Credit Balance
1 3,000.00
31 1,500.00 1,500.00

Cotabato
Marketing c/o ACCOUNTS RECEIVABLE Address: Cotabato City
Cherie Eruela
Date Particulars Debit Credit Balance
Jan 9 Sales Journal 195,552.00 195,552.00

Dadiangas
Supermart c/o ACCOUNTS RECEIVABLE Address: General Santos City
April Ann Ytac
Date Particulars Debit Credit Balance
Jan. 4 Sales Journal 277,760.00 277,760.00

Gwen Hollanes & ACCOUNTS RECEIVABLE Address: Iligan City

Co.
Date Particulars Debit Credit Balance
Jan. 1 134,400.00
2 Sales Journal 201,600.00 336,000.00
13 Cash Receipts Journal 201,600.00 134,400.00

Oro Trading c/o ACCOUNTS RECEIVABLE Address: Cagayan de Oro City

Cecil Laguna
Date Particulars Debit Credit Balance
Jan. 6 Sales Journal 168,000.00 168,000.00
25 Cash Receipts Journal 168,000.00 -

Tacloban
Suppermart c/o ACCOUNTS RECEIVABLE Address: Tacloban City
Letty Bartolome
Date Particulars Debit Credit Balance
Jan. 1 149,800.00
3 Cash Receipts Journal 149,800.00 -
 Tagbilaran
Supermart c/o C. ACCOUNTS RECEIVABLE Address: Tagbilaran City
Tabaranza
Date Particulars Debit Credit Balance
Jan. 1 168,000.00
14 Sales Journal 175,280.00 343,280.00

Tagum
Commercial c/o ACCOUNTS RECEIVABLE Address: Tagum City
Janet Matuguinas
Date Particulars Debit Credit Balance
Jan. 1 112,000.00
23 Sales Journal 155,120.00 267,120.00
28 Merchandise Return 5,600.00 261,520.00

Baguio Trading
ACCOUNTS PAYABLE Address: Baguio City
Center
Date Particulars Debit Credit Balance
Jan. 1 96,320.00
5 Purchase Journal 425,600.00 521,920.00

Cotabato Bargain
ACCOUNTS PAYABLE Address: Cotabato City
Trade
Date Particulars Debit Credit Balance
Jan. 3 Purchase Journal 277,760.00 277,760.00
28 Merchandise Return 275,520.00

Iligan Fairmart ACCOUNTS PAYABLE Address: Iligan City

Date Particulars Debit Credit Balance
Jan. 1 95,200.00
19 Purchase Journal 235,200.00 330,400.00
29 General Journal 5,600.00 324,800.00

Pagadian
ACCOUNTS PAYABLE Address: Pagadian City
Commercial
Date Particulars Debit Credit Balance
Jan. 1 58,800.00
6 Cash Disbursement Journal 58,800.00 -

RFM Shipping
ACCOUNTS PAYABLE Address: Sampaloc, Manila
Lines
Date Particulars Debit Credit Balance
Jan. 31 General Journal 1,850.00 1,850.00
 GENERAL JOURNAL
Page 1
Date
Particulars f Debit Credit
20B
Jan. 1 Insurance Expense 39 6,000.00
Prepaid Insurance 7 6,000.00
To reverse adjusting entry of Dec. 20A

Store Supplies Used 41 8,000.00

Unused Store Supplies 8 8,000.00
To reverse adjusting entry of Dec. 20A

Accrued Utilities Expense 16 121.00

Utilities Expense 40 121.00
To reverse adjusting entry of Dec. 20A

12/ 2,240.00
28 Accounts Payable - Cotabato Bargain Trade
Purchase Returns & Allowances 30 2,000.00
VAT Input Tax 9 240.00
To record return of merchandise purchased on
account

Sales Returns & Allowances 27 5,000.00

VAT Output Tax 21 600.00

Accounts Receivable - Tagum Commercial 3/ 5,600.00

To record return of merchandise sold on account

29 Accounts Payable - Iligan Fair Mart 12/ 5,600.00

Purchasse Returns & Allowances 30 5,000.00
VAT Input Tax 9 600.00

To record return of merchandise purchase on

account
 GENERAL JOURNAL
Page 2
Date Particulars f Debit Credit

Jan. 31 SSS Contribution 42 2,019.00

Pag-ibig Contribution 43 300.00
Philhealth Contribution 44 337.50
SSS Premium Payable 17 2,019.00
Pag-ibig Premium Payable 18 300.00
Philhealth Premium Payable 19 337.50
To record employer share of SSS,
Philhealth & Pag-ibig Contribution

VAT Output Tax 21 162,852.00

VAT Input Tax 9 118,731.00
VAT Payable 22 44,121.00
To recognize VAT Payable

Uncollectible Account Expense 33 11,499.00

Estimated Uncollectible Accounts 4 11,499.00
To setup provision for doubtful accounts,
1% of Net Sales

Depreciation Expense 34 7,083.33

Accumulated Depreciation 11 7,083.33
To record depreciation expense for the
month

Unused Store Supplies 8 3,000.00

Store Supplies Used 41 3,000.00
To record supplies on hand

Prepaid Insurance 7 5,250.00

Insurance Expensse 39 5,250.00
To record unexpired portion of Insurance
premium
 GENERAL JOURNAL
Page 3
Date Particulars f Debit Credit

Jan. 31 Bank Charges 36 1,000.00

Cash in Bank 1 1,000.00
To record Bank Charges

Retaiiner Fee 45 3,000.00

Accrued Retainer Fee 13 3,000.00

To record retainer fee incurred

Freight In 32 1,850.00
Accounts Payable - RFM Shipping Lines 12/ 1,850.00
To record freight on merchandise shipped
on account

Postage & Telephone 47 1,215.55

Accrued Postage & Telephone 15 1,215.55
To record postage & telephone incurred

Utilities Expense 40 1,400.80

Accrued Utilities Expense 16 1,400.80
To record utilities expense that was
incurred

Taxes & Licenses 35 4,600.00

Accrued Taxes & Licenses 14 4,600.00
To record Taxes & Licenses that was
incurred

Sales 26 1,378,600.00

Sales Returns & Allowances 27 5,000.00

Sales Discounts 28 16,500.00

Income & Expense Summary 25 1,357,100.00

To close sales and its related accounts
 GENERAL JOURNAL
Page 4
Date Particulars f Debit Credit
Jan. 31 Merchandise Inventory, Jan. 31 6 777,270.00
Purchase Discounta 31 1,575.00
Purchase Returns & Allowances 30 7,000.00
Income & Expense Summary 25 1,164,800.00
Merchandise Inventory, Jan. 1 6 950,600.00
Purchases 29 998,000.00
Freight In 32 2,045.00
To close cost of sales and establish the
merchandise inventory at the end

Income & Expense Summary 25 65,822.18

Uncollectible Account Expense 33 11,499.00
Depreciation Expense 34 7,083.33
Taxes & Licenses 35 4,600.00

Bank Charges 36 1,000.00

Freight Out 37 425.00
Retaiiner Fee 45 3,000.00
Insurance Expense 39 750.00
Utilities Expense 40 1,400.80
Store suppplies Used 41 5,000.00

SSS Contribution 42 2,019.00

Pag-ibig Contribution 43 300.00

Philhealth Contribution 44 337.50

Salaries Expense 46 27,000.00

Postage & Telephone 47 1,215.55

Transportation Expense 48 192.00
To close expenses to income and
expenses summary account

Income & Expense Summary 25 126,477.82

D. Gutierrez, Capital 23 126,477.82

To close profit to capital account
SALES JOURNAL

Charge Invoice
Date Customerss No. Term Accounts Receivable Sales VAT Output Tax
20B Dr. Cr. Cr.
Jan. 2Gwen Hollanes & Co. OO618 O5/15 201,600.00 180,000.00 21,600.00
4Dadiangas Supermart OO619 277,760.00 248,000.00 29,760.00
6Oro Trading OO620 15/20 168,000.00 150,000.00 18,000.00
9Cotabaro Marketing OO621 195,552.00 174,600.00 20,952.00
14Tagbilaran Supermart OO622 175,280.00 156,500.00 18,780.00
23Tagum Commercial OO623 155,120.00 138,500.00 16,620.00
Total ₱ 1,173,312.00 ₱ 1,047,600.00 ₱ 125,712.00

CASH RECEIPTS JOURNAL

C.R./Cash
VAT Output Tax
Date Payor Invoice Cash in Bank Accounts Receivable Sales Sales Discount
20B No. Dr. Cr. Cr. Dr. Dr. Cr.
Jan. 3Tacloban Supermart c/o Letty Bartol O418 149,800.00 149,800.00
13Cecil Espero OO534 204,176.00 182,300.00 21,876.00
Gwen Hollanes & Co. O419 191,520.00 201,600.00 9,000.00 1,080.00
25Oro Trading O420 159,600.00 168,000.00 7,500.00 900.00
31Cipriano Magalso & Sons OO535 166,544.00 148,700.00 17,844.00
Total ₱ 871,640.00 ₱ 519,400.00 ₱ 331,000.00 ₱ 16,500.00 ₱ 1,980.00 ₱ 39,720.00

PURCHASE JOURNAL

Date Suppliers Charge Invoice Term Accounts Payable Purchases VAT Input Tax
2oB No. Cr. Dr. Dr.
Jan. 3Cotabato Bargain Trade OO6139 277,760.00 248,000.00 29,760.00
5Baguio Trading Center O46014 425,600.00 380,000.00 45,600.00
19Iligan Fair Mart OOO430 235,200.00 210,000.00 25,200.00
Total ₱ 938,560.00 ₱ 838,000.00 ₱ 100,560.00
CASH DISBURSEMENTS JOURNAL

Date Payee Explanation Check No. Check Voucher No. Cash in Bank Accounts Payable Purchases
20B Cr. Dr. Dr.
Jan. 5 Social Security System O91747 O1 3,000.00
Home Development Mutual Fund O91748 O2 600.00
Philhealth O91749 O3 675.00
6Pagadian Commercial O91750 O4 57,036.00 58,800.00
9Bureau of Internal Revenue O91751 O5 1,179.77
19J. Selisana Plaza Fair O91752 O6 179,200.00 160,000.00
20Bureau of Internal Revenue O91753 O7 32,920.00
29Rosenda Dinalo O91754 O8 933.00

31Rosenda Dinalo 91755 9 21,701.73

Total ₱ 297,245.50 ₱ 58,800.00 ₱ 160,000.00

Summary of Sundries
Account Title Debit Credit
Advances to Employees 2,500.00
SSS Premium Payable 3,000.00 981.00
Pag-ibig Premium Payable 600.00 300.00
Philhealth Premium Payable 675.00 337.50
Withholding Tax Payable 1,179.77 1,179.77
VAT Payable 32,920.00
Freight Out 195.00
Freight In 425.00
Utilities Expense 121.00
Salaries Expense 27,000.00
Transportation Expense 192
₱ 66,307.77 ₱ 5,298.27
 VAT Input Tax Purchase Discount Sundries Accounts Amount
Dr. Cr. Cr. Debit Credit
SSS Premium Payable 3,000.00
Pag-ibig Premium Payable 600.00
Philhealth Premium Payable 675.00
189.00 1,575.00
Withholding Tax Payable 1,179.77
19,200.00
VAT Payable 32,920.00
Transportation Expense 192.00
Utilities Expense 121.00
Freight Out 425.00
Freight In 195.00
Salaries Expense 27,000.00
Advances to Employees 2,500.00
Withholding Tax Payable 1,179.77
SSS Premium Payable 981.00
Pag-ibig Premium Payable 300.00
Philhealth Premium Payable 337.50
₱ 19,200.00 ₱ 189.00 ₱ 1,575.00 ₱ 66,307.77 ₱ 5,298.27
 DAVAO EAGLE COMMERCIAL
Trial Balance
January 31, 20B

Account Title Debit Credit

Cash in Bank 1,526,844.50
Petty Cash Fund 1,000.00
Accounts Receivable 1,212,512.00
Estimated Uncollectible Accounts 2,072.00
Advances to Employees 4,500.00
Merchandise Inventory, Jan 1 950,600.00
Store Furnitures & Equipment 425,000.00
Accumulated Depreciation 85,000.00
Accounts Payable 1,122,240.00
SSS Premium Payable 3,000.00
Pag-ibig Premium Payable 600.00
Philhealth Premium Payable 675.00
Withholding Tax Payable 1,179.77
VAT Payable 44,121.00
D. Gutierrez, Capital 2,538,362.23
Sales 1,378,600.00
Sales Returns & Allowances 5,000.00
Sales Discounts 16,500.00
Purchases 998,000.00
Purchase Returns & Allowances 7,000.00
Purchase Discounts 1,575.00
Freight In 195.00
Freight Out 425.00
Insurance Expense 6,000.00
Store Supplies Used 8,000.00
SSS Contribution 2,019.00
Pag-ibig Contribution 300.00
Philhealth Contribution 337.50
Salaries Expense 27,000.00
Transportation Expense 192.00
Total ₱ 5,184,425.00 ₱ 5,184,425.00
 DAVAO EAGLE COMMER
WORKSHEET
For the month ended 31 Jan

Account Title Trial Balance Adjustments

Dr Cr Dr
Cash in Bank 1,526,844.50
Petty Cash Fund 1,000.00
Accounts Receivable 1,212,512.00
Estimated Uncollectible Accounts 2,072.00
Advances to Employees 4,500.00
Merchandise Inventory, Jan 1 950,600.00
Store Furnitures & Equipment 425,000.00
Accumulated Depreciation 85,000.00
Accounts Payable 1,122,240.00
SSS Premium Payable 3,000.00
Pag-ibig Premium Payable 600.00
Philhealth Premium Payable 675.00
Withholding Tax Payable 1,179.77
VAT Payable 44,121.00
D. Gutierrez, Capital 2,538,362.23
Sales 1,378,600.00
Sales Returns & Allowances 5,000.00
Sales Discounts 16,500.00
Purchases 998,000.00
Purchase Returns & Allowances 7,000.00
Purchase Discounts 1,575.00
Freight In 195.00 1,850.00
Freight Out 425.00
Insurance Expense 6,000.00
Store Supplies Used 8,000.00
SSS Contribution 2,019.00
Pag-ibig Contribution 300.00
Philhealth Contribution 337.50
Salaries Expense 27,000.00
Transportation Expense 192.00
Total ₱ 5,184,425.00 ₱ 5,184,425.00
Merchandise Inventory, Jan. 31
Uncollectible Account Expense 11,499.00
Depreciation Expense 7,083.33
Unused Store Supplies 3,000.00
Prepaid Insurance 5,250.00
Bank Charge 1,000.00
Retainer Fee 3,000.00
Accrued Retainer Fee
Postage & Telephone 1,215.55
Accrued Postage & Telephone
Utilities Expense 1,400.80
Accrued Utilities Expense
Taxes & Licenses 4,600.00
Accrued Taxes & Licenses
Total 39,898.68
Profit
Total
O EAGLE COMMERCIAL
WORKSHEET
onth ended 31 January 20B

Adjustments Income Statement Balance Sheet

Cr Dr Cr Dr Cr
1,000.00 1,525,844.50
1,000.00
1,212,512.00
11,499.00 13,571.00
4,500.00
950,600.00
425,000.00
7,083.33 92,083.33
1,850.00 1,124,090.00
3,000.00
600.00
675.00
1,179.77
44,121.00
2,538,362.23
1,378,600.00
5,000.00
16,500.00
998,000.00
7,000.00
1,575.00
2,045.00
425.00
5,250.00 750.00
3,000.00 5,000.00
2,019.00
300.00
337.50
27,000.00
192.00

777,270.00 777,270.00
11,499.00
7,083.33
3,000.00
5,250.00
1,000.00
3,000.00
3,000.00 3,000.00
1,215.55
1,215.55 1,215.55
1,400.80
1,400.80 1,400.80
4,600.00
4,600.00 4,600.00
39,898.68 2,037,967.18 2,164,445.00 3,954,376.50 3,827,898.68
126,477.82 126,477.82
₱ 2,164,445.00 ₱ 2,164,445.00 ₱ 3,954,376.50 ₱ 3,954,376.50
 DAVAO EAGLE COMMERCIAL
Income Statement
For the month ended 31 January 20B

Revenue from Sales:

Sales ₱ 1,378,600.00
Less: Sales Returns & Allowances ₱ 5,000.00
Sales Discounts 16,500.00 21,500.00
Net Sales ₱ 1,357,100.00
Cost of Goods Sold:
Merchandise Inventory, Jan 1 ₱ 950,600.00
Purchases ₱ 998,000.00
Less: Purchase Returns & Allowances ₱ 7,000.00
Purchase Discounts 1,575.00 8,575.00
Net Purchases ₱ 989,425.00
Add: Freight In 2,045.00
Delivered Cost of Purchasess 991,470.00
Goods Available for Sale ₱ 1,942,070.00
Less: Merchandise Inventory, Jan. 31 777,270.00 ₱ 1,164,800.00
Gross Profit 192,300.00
Operating Expenses:
Uncollectible Account Expense 11,499.00
Depreciation Expense 7,083.33
Taxes & Licenses 4,600.00
Bank Charge 1,000.00
Freight Out 425.00
Retainer Fee 3,000.00
Insurance Expense 750.00
Utilities Expense 1,400.80
Store Supplies Used 5,000.00
SSS Contribution 2,019.00
Pag-ibig Contribution 300.00
Philhealth Contribution 337.50
Salaries Expense 27,000.00
Postage & Telephone 1,215.55
Transportation Expense 192.00 65,822.18
Profit for the month ₱ 126,477.82
 DAVAO EAGLE COMMERCIAL
Balance Sheet
As of January 31, 20B

Liabilities & Owner's Equity

Assets Liabilities

Current Assets: Current Liabilities:

Cash in Bank ₱ 1,525,844.50 Accounts Payable ₱ 1,124,090.00
Petty Cash Fund 1,000.00 Accrued Retainer Fee 3,000.00
Accounts Receivable 1,212,512.00 1,198,941.00 Accrued Taxes & Licenses 4,600.00
Estimated Uncollectible Accounts 13,571.00 Accrued Postage & Telephone 1,215.55
Advances to Employees 4,500.00 Accrued Utilities Expense 1,400.80
Merchandise Inventory, Jan 31 777,270.00 SSS Premium Payable 3,000.00
Prepaid Insurance 5,250.00 Pag-ibig Premium Payable 600.00
Unused Store Supplies 3,000.00 Philhealth Premium Payable 675.00
Withholding Tax Payable 1,179.77
VAT Payable 44,121.00
Total Current Assets ₱ 3,515,805.50 Total Liabilities ₱ 1,183,882.12

Property & Equipment: Owner's Equity

Store Furniture & Equipment ₱ 425,000.00 Diane L. Gutierrez, Capital 2,538,362.23
Accumulated Depreciation 92,083.33 Add: Profit for the month 126,477.82
Total Property & Equipment ₱ 332,916.67 Total Owner's Equity ₱ 2,664,840.05

Total Assets 3,848,722.17 Total Liabilities & Owner's Equity ₱ 3,848,722.17

 DAVAO EAGLE COMMERCIAL
Statement of Changes in Owner's Equity
For the month ended 31 January 20B

Diane L. Gutierrez, Owner's Equity-Jan. 1 ₱ 2,538,362.23

Add: Profit for the month 126,477.82
Total ₱ 2,664,840.05

Less: Diane L. Gutierrez, Drawing -

Diane L. Gutierrez, Owner's Equity-Jan. 31 ₱ 2,664,840.05
 DAVAO EAGLE COMMERCIAL
Post-closing Trial Balance
As of January 31, 20B

Account Title Debit Credit

Cash in Bank 1,525,844.50
Petty Cash Fund 1,000.00
Accounts Receivable 1,212,512.00
Estimated Uncollectible Accounts 13,571.00
Advances to Employees 4,500.00
Merchandise Inventory, Jan 31 777,270.00
Prepaid Insurance 5,250.00
Unused Store Supplies 3,000.00
Store Furniture & Equipment 425,000.00
Accumulated Depreciation 92,083.33
Accounts Payable 1,124,090.00
Accrued Retainer Fee 3,000.00
Accrued Taxes & Licenses 4,600.00
Accrued Postage & Telephone 1,215.55
Accrued Utilities Expense 1,400.80
SSS Premium Payable 3,000.00
Pag-ibig Premium Payable 600.00
Philhealth Premium Payable 675.00
Withholding Tax Payable 1,179.77
VAT Payable 44,121.00
Diane L. Gutierrez, Capital 2,664,840.05
Total ₱ 3,954,376.50 ₱ 3,954,376.50
 PETTY CASH VOUCHER
No.: OO1
Date: Jan. 4, 20B
To: Flordeliza Orbita

PARTICULARS AMOUNT

Jeepney fare in going to bank (back and forth) ₱ 16.00

Freight on merchandise sold 250.00
₱ 266.00

ACCOUNT CHARGE

Transportation Expense ₱ 16.00

Freight Out 250.00
₱ 266.00

Approved for payment: Received by:

I-1

PETTY CASH VOUCHER

No.: OO2
Date: Jan. 4, 20B
To: Rosenda Dinalo

PARTICULARS AMOUNT

Payment of Dec. 20A water bill ₱ 121.00

ACCOUNT CHARGE

Utilities Expense ₱ 121.00

Approved for payment: Received by:

I-2
 PETTY CASH VOUCHER
No.: OO3
Date: Jan. 23, 20B
To: Anecito Gimena

PARTICULARS AMOUNT

Taxi fare in going to the bank (back and forth) ₱ 160.00

Handling cost of merchandise purchased 195.00
₱ 355.00

ACCOUNT CHARGE

Transportation Expense ₱ 160.00

Freight In 195.00
₱ 355.00

Approved for payment: Received by:

I-3

PETTY CASH VOUCHER

No.: OO4
Date: Jan. 26, 20B
To: Rosenda Dinalo

PARTICULARS AMOUNT

Jeepney fare in going to the bank (back and forth) ₱ 16.00

Handling cost of merchandise sold 175.00
₱ 191.00

ACCOUNT CHARGE

Transportation Expense ₱ 16.00

Freight Out 175.00
₱ 191.00

Approved for payment: Received by:

I-4
 REPUBLIC BANK OF MINDANAO
DAVAO MAIN BRANCH
DEPOSIT SLIP

THIS DEPOSIT IS ACCEPTED SUBJECT TO THE CONDITIONS SET FORTH AT THE BACK
HEREOF AND ON THE DEPOSIT ACCOUNT AGREEMENT COVERING THIS ACCOUNT.
DATE: Jan. 4, 20B

PLEASE CHECK APPROPRIATE BOX:

SAVINGS CURRENT
/
ACCOUNT ACCOUNT
(in duplicate)
ACCOUNT NUMBER: 02-357-52

NAME: DAVAO EAGLE COMMERCIAL

CASH DEPOSIT:
Denominations: No. of pcs. Amount TOTAL
1000 120 120,000.00
500 50 25,000.00
200
100 48 4,800.00
50
20
10
5
1
0.50
0.25
0.10
0.05
Total Cash Deposit ₱ 149,800.00
CHECK DEPOSIT:
Name of Bank Check No. Amount

Total Check Deposit

Total Deposits 149,800.00 ₱
J-1
THIS IS YOUR RECEIPT WHEN MACHINE VALIDATED
 REPUBLIC BANK OF MINDANAO
DAVAO MAIN BRANCH
DEPOSIT SLIP

THIS DEPOSIT IS ACCEPTED SUBJECT TO THE CONDITIONS SET FORTH AT THE BACK
HEREOF AND ON THE DEPOSIT ACCOUNT AGREEMENT COVERING THIS ACCOUNT.
DATE: Jan. 14, 20B

PLEASE CHECK APPROPRIATE BOX:

SAVINGS CURRENT
/
ACCOUNT ACCOUNT
(in duplicate)
ACCOUNT NUMBER: 02-357-52

NAME: DAVAO EAGLE COMMERCIAL

CASH DEPOSIT:
Denominations: No. of pcs. Amount TOTAL
1000 280 280,000.00
500 180 90,000.00
200
100 56 5,600.00
50
20
10 9 90
5 1 5
1 1 1
0.50
0.25
0.10
0.05
Total Cash Deposit ₱ 375,696.00
CHECK DEPOSIT:
Name of Bank Check No. Amount
PNB 635091 20,000.00

Total Check Deposit 20,000.00

Total Deposits ₱ 395,696.00
J-2
THIS IS YOUR RECEIPT WHEN MACHINE VALIDATED
 REPUBLIC BANK OF MINDANAO
DAVAO MAIN BRANCH
DEPOSIT SLIP

THIS DEPOSIT IS ACCEPTED SUBJECT TO THE CONDITIONS SET FORTH AT THE BACK
HEREOF AND ON THE DEPOSIT ACCOUNT AGREEMENT COVERING THIS ACCOUNT.
DATE: Jan. 26, 20B

PLEASE CHECK APPROPRIATE BOX:

SAVINGS CURRENT
/
ACCOUNT ACCOUNT
(in duplicate)
ACCOUNT NUMBER: 02-357-52

NAME: DAVAO EAGLE COMMERCIAL

CASH DEPOSIT:
Denominations: No. of pcs. Amount TOTAL
1000 150 150,000.00
500 10 5,000.00
200 20 4,000.00
100 6 600.00
50
20
10
5
1
0.50
0.25
0.10
0.05
Total Cash Deposit ₱ 159,600.00
CHECK DEPOSIT:
Name of Bank Check No. Amount

Total Check Deposit

Total Deposits 159,600.00 ₱
J-3
THIS IS YOUR RECEIPT WHEN MACHINE VALIDATED
 REPUBLIC BANK OF MINDANAO
DAVAO MAIN BRANCH
DEPOSIT SLIP

THIS DEPOSIT IS ACCEPTED SUBJECT TO THE CONDITIONS SET FORTH AT THE BACK
HEREOF AND ON THE DEPOSIT ACCOUNT AGREEMENT COVERING THIS ACCOUNT.
DATE: Jan. 31, 20B

PLEASE CHECK APPROPRIATE BOX:

SAVINGS CURRENT
/
ACCOUNT ACCOUNT
(in duplicate)
ACCOUNT NUMBER: 02-357-52

NAME: DAVAO EAGLE COMMERCIAL

CASH DEPOSIT:
Denominations: No. of pcs. Amount TOTAL
1000 160 160,000.00
500
200
100 60 6,000.00
50 10 500
20 2 40
10
5
1 4 4
0.50
0.25
0.10
0.05
Total Cash Deposit ₱ 166,544.00
CHECK DEPOSIT:
Name of Bank Check No. Amount

Total Check Deposit

Total Deposits 166,544.00 ₱
J-4
THIS IS YOUR RECEIPT WHEN MACHINE VALIDATED
 DAVAO EAGLE COMMERCIAL
Bank Reconciliarion Statement
For the month ended January 20B

Unadjusted Balance per Book, Jan. 31 ₱ 1,526,844.50

Less: Bank Charges 1,000.00
Adjusted Balance per Book ₱ 1,525,844.50

Unadjusted Balance per Bank, Jan. 31 ₱ 1,449,256.50

Add: Deposit in Transit 166,544.00
Total ₱ 1,615,800.50
Less Outstanding Checks
91750 ₱ 57,036.00
91753 32,920.00 89,956.00
Adjusted Balance per Bank ₱ 1,525,844.50
 SCHEDULE
Advances to Employees
As of January 31, 20B

Gimena, Anecito ₱ 3,000.00

Orbita, Flordeliza 1,500.00
Total ₱ 4,500.00

SCHEDULE

Accounts Receivable
As of January 31, 20B

Cotabato Marketing ₱ 195,552.00

Dadiangas Supermart 277,760.00
Gwen Hollanes & Co. 134,400.00
Tagbilaran Commercial 343,280.00
Tagum Commercial 261,520.00
Total ₱ 1,212,512.00

SCHEDULE
Accounts Payable
As of January 31, 20B

Baguio Trading ₱ 521,920.00

Cotabato Bargain Trade 275,520.00
Iligan Fairmart 324,800.00
RFM Shipping Lines 1,850.00
Total ₱ 1,124,090.00
 PETTY CASH BOOK

Date PCV No. Payee Amount Explanation Signature

20B

Jan. 4 OO1 Flordeliza Orbita 266.00 Jeep Fare and Freight Out
OO2 Rosenda Dinalo 121.00 Water Bill Payment
23 OO3 Anecito Gemina 355.00 Taxi Fare and Freight In
26 OO4 Rosenda Dinalo 191.00 Jeep Fare and Freight Out
Total ₱ 933.00