KASHATO SHIRTS WORKSHEET October 31, 2008
NO ACCOUNT TITLE 100 Cash 101 Petty Cash 110 Notes Receivable 111 Interest Receivable 112 cco!nts Receivable 113 llo"ance #or $ncollectible cco!nts 120 &erchan'ise Inventory 130 (!))lies 140 Pre)ai' Ins!rance 141 Pre)ai' Rent 150 *!rnit!re an' *i+t!res 151 cc!. -e). *!rnit!re / *i+t!re 152 !i)ent 153 cc!. -e). !i)ent 154 (ervice ehicle 155 cc!. -e). (ervice ehicle 160 Rent -e)osit 161 $tilities -e)osit 200 Notes Payable 201 Interest Payable 202 cco!nts Payable 210 (alaries Payable Payable 211 ((( an' C Contrib!tion Payable 212 Philhealth Contrib!tion Payable 213 PII Contrib!tion Payable 214 ithhol'in a+ Payable 220 Rent Payable Payable 221 $tilities Payable Payable 230 al!e ''e' a+ Payable 2301 In)!t at 2302 !t)!t at 240 o!cher9s Payable 300 herese alla'a , Ca)ital 301 herese alla'a, ith'ra"als 400 (ales 401 (ales -isco!nts 402 (ales Ret!rns an' llo"ances
UNADJUSTED TRIAL BALANCE DEBIT CREDIT 854,253.66 16,000.00 33,600.00 0.00 188,160.00 2,688.00 871,200.00 32,272.00 12,750.00 150,000.00 676,000.00 74,250.00 735,000.00 134,500.00 410,000.00 33,000.00 150,000.00 18,500.00 0.00 0.00
:( N INC&
134.40 22,400.00 4,771.20 22,772.00 2,750.00 50,000.00 7,056.00 12,250.00 5,500.00
0.00 0.00 0.00 0.00
ADJUSTED TRIAL BALANCE DEBIT CREDIT 876,653.66 16,000.00 33,600.00 134.40 165,760.00 7,45%.20 871,200.00 %,500.00 10,000.00 100,000.00 676,000.00 81,306.00 735,000.00 146,750.00 410,000.00 38,500.00 150,000.00 18,500.00
482,04%.00
482,04%.00
15,400.00 5,175.00 1,800.00 34,721.02
15,400.00 5,175.00 1,800.00 34,721.02
123,050.40
123,050.40
0.00 14,052.00 662,1%5.42 2,501,008.67
14,052.00 662,1%5.42 2,501,008.67
205,000.00
205,000.00 1,8%6,200.00
1,8%6,200.00
5,640.00
5,640.00
4,000.00
410 Interest Incoe
500 P!rchases 501 rans)ortation IN 502 P!rchases -isco!nts 503 P!rchases Ret!rns an' llo"ances 600 'vertisin +)ense 601 (!))lies +)ense 602 Ins!rance +)ense 603 Rent +)ense 604 $tilities +)ense 605 Re)airs an' aintenance +)ense 610 (alaries +)ense 611 ((( an' C Contrib!tion +)ense 612 Philhealth Contrib!tion +)ense 613 PaII Contrib!tion +)ense 620 $ncollectible cco!nts +)ense 630 -e). +). *!rnit!re an' *i+t!re 631 -e). +). !i)ent 632 -e). +) (ervice vehicle 640 &iscellaneo!s +)ense 650 Interest +)ense
ADJUSTMENTS DEBIT CREDIT 22,400.00
4,000.00 1,600.00
134.40
684,400.00 4,000.00
1,734.40
684,400.00 4,000.00 10,400.00 10,000.00
10,400.00 10,000.00
8,000.00
8,000.00 22,772.00 2,750.00 50,000.00 22,300.00 7,400.00 233,000.00 10,563.60 2,587.50 %00.00 4,771.20 7,056.00 12,250.00 5,500.00 784.00 3,833.33
22,772.00 2,750.00 50,000.00 22,300.00 7,400.00 233,000.00 10,563.60 2,587.50 %00.00 4,771.20 7,056.00 12,250.00 5,500.00 784.00 3,833.33 5,340,144.0%
5,33%,8%4.0% 250.00
78%,82%.02
78%,82%.02
5,36%,855.6%
5,36%,605.6%
500 P!rchases 501 rans)ortation IN 502 P!rchases -isco!nts 503 P!rchases Ret!rns an' llo"ances 600 'vertisin +)ense 601 (!))lies +)ense 602 Ins!rance +)ense 603 Rent +)ense 604 $tilities +)ense 605 Re)airs an' aintenance +)ense 610 (alaries +)ense 611 ((( an' C Contrib!tion +)ense 612 Philhealth Contrib!tion +)ense 613 PaII Contrib!tion +)ense 620 $ncollectible cco!nts +)ense 630 -e). +). *!rnit!re an' *i+t!re 631 -e). +). !i)ent 632 -e). +) (ervice vehicle 640 &iscellaneo!s +)ense 650 Interest +)ense
684,400.00 4,000.00
684,400.00 4,000.00 10,400.00 10,000.00
8,000.00
22,300.00 7,400.00 233,000.00 10,563.60 2,587.50 %00.00 4,771.20 7,056.00 12,250.00 5,500.00 784.00 3,833.33 5,340,144.0%
5,33%,8%4.0% 250.00
BALANCE SHEET DEBIT 876,653.66 16,000.00 33,600.00 134.40 165,760.00
CREDIT
7,45%.20 871,200.00
700,360.00
8,000.00 22,772.00 2,750.00 50,000.00 22,300.00 7,400.00 233,000.00 10,563.60 2,587.50 %00.00 4,771.20 7,056.00 12,250.00 5,500.00 784.00 3,833.33
22,772.00 2,750.00 50,000.00
:( N INC&
INCOME STATEMENT DEBIT CREDIT
10,400.00 10,000.00
700,360.00 %,500.00 10,000.00 100,000.00 676,000.00 81,306.00 735,000.00 146,750.00 410,000.00 38,500.00 150,000.00 18,500.00
482,04%.00 15,400.00 5,175.00
78%,82%.02
78%,82%.02
5,36%,855.6%
5,36%,605.6%
INCOME STATEMENT DEBIT CREDIT
BALANCE SHEET DEBIT 876,653.66 16,000.00 33,600.00 134.40 165,760.00
CREDIT
7,45%.20 871,200.00
700,360.00
700,360.00 %,500.00 10,000.00 100,000.00 676,000.00 81,306.00 735,000.00 146,750.00 410,000.00 38,500.00 150,000.00 18,500.00
482,04%.00 15,400.00 5,175.00 1,800.00 34,721.02
123,050.40 14,052.00 2,501,008.67 205,000.00 1,8%6,200.00 5,640.00 4,000.00 1,734.40
684,400.00 4,000.00 10,400.00 10,000.00 8,000.00 22,772.00 2,750.00 50,000.00 22,300.00 7,400.00 233,000.00 10,563.60 2,587.50 %00.00 4,771.20 7,056.00 12,250.00 5,500.00 784.00 3,833.33 1,%63,707.63 654,%86.77
2,618,6%4.40
4,106,508.06
3,451,271.2% 655,236.77
2,618,6%4.40
2,618,6%4.40
4,106,508.06
4,106,508.06
684,400.00 4,000.00 10,400.00 10,000.00 8,000.00 22,772.00 2,750.00 50,000.00 22,300.00 7,400.00 233,000.00 10,563.60 2,587.50 %00.00 4,771.20 7,056.00 12,250.00 5,500.00 784.00 3,833.33 1,%63,707.63 654,%86.77
2,618,6%4.40
4,106,508.06
3,451,271.2% 655,236.77
2,618,6%4.40
2,618,6%4.40
4,106,508.06
4,106,508.06
K!"#!to S#$rt Co%&!'( I'co%e St!te%e't )or t#e Mo't# E'*e* Oct 31, 2010
Net (ales ross (ales (ales -isco!nts
5,640.00
(ales Ret!rns an' llo"ances
4,000.00
:ess; Net (ales Cost o# oo's (ol' &erchan'ise Iinventory 10<1<10
871,200.00
'';P!rchases
684,400.00
P!rchases -isco!nts
10,400.00
P!rchases Ret!rns an' llo"ances
10,000.00
:ess;
20,400.00
K!"#!to S#$rt Co%&!'( I'co%e St!te%e't )or t#e Mo't# E'*e* Oct 31, 2010
Net (ales ross (ales (ales -isco!nts
5,640.00
(ales Ret!rns an' llo"ances
4,000.00
:ess; Net (ales Cost o# oo's (ol' &erchan'ise Iinventory 10<1<10
871,200.00
'';P!rchases
684,400.00
P!rchases -isco!nts
10,400.00
P!rchases Ret!rns an' llo"ances
10,000.00
:ess; '';rans)ortation IN
20,400.00 4,000.00
vailable #or (ale :ess;&erchan'ise Iinventory 10<31<10 Cost o# (ales +ro"" ro-t )eratin +)enses (ellin +)enses 'vertisin +)ense (!))lies +)ense Ins!rance +)ense
8,000.00 22,772.00 2,750.00
otal;(ellin +)enses Rent +)ense
50,000.00
$tilities +)ense
22,300.00
Re)airs an' aintenance +)ense (alaries +)ense ((( an' C Contrib!tion +)ense Philhealth Contrib!tion +)ense PaII Contrib!tion +)ense
7,400.00 233,000.00 10,313.60 2,587.50 %00.00
$ncollectible cco!nts +)ense
4,771.20
-e). +). *!rnit!re an' *i+t!re
7,056.00
-e). +). !i)ent -e). +) (ervice vehicle &iscellaneo!s +)ense Interest +)ense otal;'istrative +)enses otal;)eratin +)ense ''; Interest Incoe
12,250.00 5,500.00 784.00 3,833.33
Pro=t
1,8%6,200.00
%,640.00 1,886,560.00
1,53%,200.00 700,360.00 838,840.00
33,522.00
360,6%5.63 3%4,217.63 1,734.40
655,236.77
K!"#!to S#$rt Co%&!'( St!te%e't o. C#!'/e" $' E$t( )or t#e Mo't# E'*e* Oct 31, 2010
herese alla'a , "ners !ity 10<1<13 '';Pro=t otal :ess;ith'ra"al herese alla'a , "ners !ity 10<31<13
2,501,008.67
655236.77 3,156,245.44 205,000.00
2,%51,245.44
K!"#!to S#$rt Co%&!'( B!!'ce S#eet Oct 31, 2010
ASSETS Crre't A""et" Cash Petty Cash Notes Receivable Interest Receivable cco!nts Receivable llo"ance #or $ncollectible cco!nts &erchan'ise Inventory (!))lies Pre)ai' Ins!rance Pre)ai' Rent otal C!rrent ssets No'crre't A""et" *!rnit!re an' *i+t!res cc!. -e). *!rnit!re / *i+t!re !i)ent cc!. -e). !i)ent (ervice ehicle cc!. -e). (ervice ehicle Rent -e)osit $tilities -e)osit otal Nonc!rrent ssets Tot! A""et"
876,653.66 16,000.00 33,600.00 134.40 165,760.00 700,360.00 %,500.00 10,000.00 100,000.00
676,000.00 735,000.00 410,000.00 150,000.00 18,500.00
LIABILITIES C!rrent :iabilities cco!nts Payable ((( an' C Contrib!tion Payable Philhealth Contrib!tion Payable PII Contrib!tion Payable ithhol'in a+ Payable al!e ''e' a+ Payable otal :iabilities OWNERS E4UIT5 herese alla'a , "ners !ity 10<31<13 otal :iabilities an' "ners !ity
7,45%.20
1,%04,548.86
81,306.00 146,750.00 38,500.00
1,722,%44.00 3,627,4%2.86
482,04%.00 15,400.00 5,175.00 1,800.00 34,721.02
14,052.00 123,050.40 676,247.42
2%51245.44 3,627,4%2.86
0.00
K!"#!to S#$rt" B!'6 Reco'c$$!t$o' 31Oct10 alance )er boo> ''; Note collecte' by ban> '?!ste' boo> balance
alance )er an> ''; -e)osit in ransit otal :ess; !tstan'in Chec>s Chec> No. 81213 Chec> No. 81214 Chec> No. 81215 '?!ste' ban> balance
16,800.00 8,176.00 8,%60.00
876,653.66
22,400.00 854,253.66
@865,588.66 45,000.00
33,%63.00 @876,625.66
A@22,372.00B
K!"#!to S#$rt Co%&!'( o"t co"$'/ Tr$! B!!'ce 31Oct10
Cash Petty Cash Notes Receivable Interest Receivable cco!nts Receivable llo"ance #or $ncollectible cco!nts &erchan'ise Inventory (!))lies Pre)ai' Ins!rance Pre)ai' Rent *!rnit!re an' *i+t!res cc!. -e). *!rnit!re / *i+t!re !i)ent cc!. -e). !i)ent (ervice ehicle cc!. -e). (ervice ehicle Rent -e)osit $tilities -e)osit cco!nts Payable ((( an' C Contrib!tion Payable Philhealth Contrib!tion Payable PII Contrib!tion Payable ithhol'in a+ Payable al!e ''e' a+ Payable herese alla'a , "ners !ity 10<31<13 otal
876,653.66
16,000.00 33,600.00 134.40 165,760.00 700,360.00
%,500.00 10,000.00 100,000.00 676,000.00 735,000.00 410,000.00 150,000.00 18,500.00
3,%01,508.06
7,45%.20
81,306.00 146,750.00 38,500.00
482,04%.00 15,400.00 5,175.00 1,800.00 34,721.02
14,052.00
123,050.40 2%51245.44
3,%01,508.06
KASHATO SHIRTS STATEMENT OF CASH FLOWS For the month ended October 31, 2010
CASH FLOWS FROM OERATIN! ACTI"ITIES
Cash receive' #ro clients Payents to s!))liers Payents to e)loyess Payents to oce rent Payents #or aintenance Payents to oce rent Payents #or erchan'ise inventory Net cash )rovi'e' by A!se' in B o)eratin activities CASH FLOWS FROM IN"ESTIN! ACTI"ITIES
Payents to ac!ire service vehicle Payents to ac!ire e!i)ent Payents to ac!ire e!i)ent Payents to ac!ire e!i)ent Net cash )rovi'e' by A!se' in B =nancin activities CASH FLOWS FROM FINANCING ACTIVITIES
Cash receive' as investents by o"ner Payents #or "ith'ra"als by o"ner Net Increase in Cash Cash balance 3<01<10 Cash balance 3<31<10
87808
26880
2688 1120
