KASHATO SHIRTS CHECKBOOK SUMMARY FORM DATE 10/1/06 10/2/06 10/2/06 10/3/06 10/4/06 10/5/06 10/5/06 10/8/06 10/8/06 10/8/06 10/9/06 10/10/06 10/10/06 10/12/06 10/13/06 10/15/06 10/15/06 10/15/06 10/15/06 10/15/06 10/17/06 10/18/06 10/19/06 10/22/06 10/22/06 10/23/06 10/23/06 10/23/06 10/24/06 10/24/06 10/25/06 10/26/06 10/27/06 10/29/06 10/29/06 10/30/06 10/30/06 10/30/06 10/30/06 10/31/06 10/31/06 10/31/06 11/1/06 BALANCE
CHECK
81191 81192 81193 81194
81195 81196 81197 81198 81199 81200 81201 81202 81203 81204
81205 81206 81207 81208
PARTICULARS Balance OR 232 - Dechavez Shirt Station Ayala Forwarders Cameseria Fornolles Arzadon Services Social Security System OR 233 - Eulogio Garments OR 234 - Dabucol Bargain House OR 235 - Gangoso Commercial Cash Sales Alvaro Marketing Bureau of Internal Revenue PHILHEALTH OR 236 - Cabulay Enterprises Yacapin Trading Payroll Bacalso Trading Bala Shirts PAGIBIG Funds Cash Sales Penaco Manufacturing Bonoan Repairs Kalaw Marketing Cash Sales Sunglao Freight Services Dabucol Bargain House Nazario Development Bank Dela Torre Supplies Pateño Sales Castro Wears
81209 Bureau of Internal Revenue 81210 Alvaro Marketing Eulogio Garments 81211 Rosita Fernandez 81212 Petty Cash Fund Kalaw MArketing Meralco Cabance Telephone Company People's Journal Payroll Cash Sales 81217 Rosita Fernandez Cabulay Enterprises
DEPOSIT 87,808.00
1,120.00 26,880.00 2,688.00 11,135.00 43,904.00 26,342.40 11,200.00 358,400.00 224,000.00 22,795.16 3,525.00 78,400.00 110,880.00 62,472.82 6,720.00 44,800.00 1,800.00 280,000.00 164,640.00 5,600.00 17,920.00 244,160.00 3,360.00 52,684.80 520,000.00 7,100.80 244,000.00 24,640.00 63,003.00 131,712.00 98,784.00 160,000.00 6,216.00 56,000.00 16,800.00 8,176.00 8,960.00 62,472.82
81213 81214 81215 81216
LUDEL MAIELLO F. MIER AC11
WITHDRAWAL
481,600.00 35,000.00 64,960.00
BALANCE 205,358.00 293,166.00 292,046.00 265,166.00 262,478.00 251,343.00 295,247.00 321,589.40 332,789.40 691,189.40 467,189.40 444,394.24 440,869.24 519,269.24 408,389.24 345,916.42 339,196.42 294,396.42 292,596.42 572,596.42 407,956.42 402,356.42 420,276.42 664,436.42 661,076.42 713,761.22 193,761.22 186,660.42 430,660.42 406,020.42 343,017.42 211,305.42 310,089.42 150,089.42 143,873.42 199,873.42 183,073.42 174,897.42 165,937.42 103,464.60 585,064.60 550,064.60 615,024.60 615,024.60
KASHATO SHIRTS CHECK REGISTER
CHECK DATE 10/02/06 10/03/06 10/04/06 10/05/06 10/09/06 10/10/06 10/10/06 10/13/06 10/15/06 10/15/06 10/15/06 10/15/06 10/17/06 10/18/06 10/22/06 10/23/06 10/23/06 10/24/06 10/25/06 10/26/06 10/29/06 10/29/06 10/30/06 10/30/06 10/30/06 10/31/06 10/31/06 TOTALS
PAYEE NO. 81191 81192 81193 81194 81195 81196 81197 81198 81199 81200 81201 81202 81203 81204 81205 81206 81207 81208 81209 81210 81211 81212 81213 81214 81215 81216 81217
Ayala Forwarders Cameseria Fornolles Arzadon Services Social Security System Alvaro Marketing BIR PHILHEALTH Yacapin Trading Payroll Bacalso Trading Bala Shirts PAG-IBIG Funds Penaco Manufacturing Bonoan Repairs Sunglao Freight Services Nazaro Dvlpment Bank Dela Torre Supplies Castro Wears BIR Alvaro Marketing Rosita Fernandez Petty Cash Fund Meralco Cabance Telephone Co. People's Journal Payroll Rosita Fernandez
VO. NO. 206 193 207 200 198 201 202 199 211 212 197 203 209 215 217 218 219 195 204 213 222 223 224 225 226 227 232
DEBITS VOUCHERS PAYABLE 1,120.00 26,880.00 2,688.00 11,135.00 224,000.00 22,795.16 3,525.00 112,000.00 62,472.82 6,720.00 44,800.00 1,800.00 168,000.00 5,600.00 3,360.00 520,000.00 7,100.80 24,640.00 63,003.00 134,400.00 160,000.00 6,216.00 16,800.00 8,176.00 8,960.00 62,472.82 35,000.00 1,743,664.60
PURCHASE DISCOUNT
CREDITS INPUT TAX
1,000.00
120.00
3,000.00
360.00
2,400.00
288.00
___________ __________ 6,400.00 768.00
KASHATO SHIRTS SALES JOURNAL
DATE 10/01/06 10/04/06 10/12/06 10/16/06 10/19/06 10/29/06
INV NO. 254 255 256 257 258 259
10/31/06 TOTALS
260
ACCOUNT DEBITED Kalaw Marketing Dechavez Shirts Station Dabucol Bargain House Eulogio Garments Cabulay Enterprises Dabucol Bargain House Nolasco Outfitters
LUDEL MAIELLO F. MIER AC11
PR
DEBIT ACCOUNTS RECEIVABLE 56,000.00 22,400.00 53,760.00 100,800.00 64,960.00 89,600.00
OUTPUT TAX 6,000.00 2,400.00 5,760.00 10,800.00 6,960.00 9,600.00
CREDITS SALES 50,000.00 20,000.00 48,000.00 90,000.00 58,000.00 80,000.00
76,160.00 463,680.00
8,160.00 49,680.00
68,000.00 414,000.00
CREDITS CASH 1,120.00 26,880.00 2,688.00 11,135.00 224,000.00 22,795.16 3,525.00 110,880.00 62,472.82 6,720.00 44,800.00 1,800.00 164,640.00 5,600.00 3,360.00 520,000.00 7,100.80 24,640.00 63,003.00 131,712.00 160,000.00 6,216.00 16,800.00 8,176.00 8,960.00 62,472.82 35,000.00 1,736,496.60
CREDITS SALES 50,000.00 20,000.00 48,000.00 90,000.00 58,000.00 80,000.00 68,000.00 414,000.00
KASHATO SHIRTS CASH RECEIPTS JOURNAL
DATE
DESCRIPTION
OR
10/01/06 10/05/06 10/08/06 10/08/06 10/08/06 10/12/06 10/15/06 10/19/06 10/22/06 10/22/06 10/24/06
232 233
10/27/06 10/30/06 10/31/06 10/31/06 TOTALS
240 241
234 235 236 237 238 239
242
Dechavez Shirts Station Eulogio Garments Cash Sales Dabucol Bargain House Gangoso Commercial Cabulay Enterprises Cash Sales Kalaw Marketing Dabucol Bargain House Cash Sales Pateño Sales
Eulogio Garments Kalaw Marketing Cash Sales Cabulay Enterprises
LUDEL MAIELLO F. MIER AC11
CASH
87,808.00 43,904.00 358,400.00 26,342.40 11,200.00 78,400.00 280,000.00 17,920.00 52,684.80 244,160.00 244,000.00
DEBITS OUTPUT TAX
CREDITS SALES DISC
ACCOUNTS RECEIVABLE
192.00 96.00
1,600.00 800.00
89,600.00 44,800.00
57.60
480.00
26,880.00 11,200.00 78,400.00
115.20
960.00
98,784.00 216.00 1,800.00 56,000.00 481,600.00 64,960.00 __________ __________ 2,146,163.20 676.80 5,640.00
OUTPUT TAX
SALES ACCOUNT TITLE
38,400.00
320,000.00
30,000.00
250,000.00
26,160.00
218,000.00
OTHER ACCOUNTS AMOUNT F
17,920.00 53,760.00 Notes Receivable Interest Income Interest Receivable
240,000.00 2,400.00 1,600.00
100,800.00 56,000.00 51,600.00 430,000.00 64,960.00 __________ ____________ 544,320.00 146,160.00 1,218,000.00
__________________ 244,000.00
205 206 207 208 209
210 211
212 213 214
215 216 217 218
219 220 221 222 223 224 225 226 227
228 229 230 231 232
LUDEL MAIELLO F. MIER AC11
ACCOUNTS AMOUNT
240,000.00 2,400.00 1,600.00
__________________ 244,000.00
KASHATO SHIRTS VOUCHER REGISTER
NO.
VOUCHER DATE
DATE PAYEE
TERMS
205 206 207 208 209
10/2/06 10/2/06 10/4/06 10/5/06 10/5/06
Penaco Manufacturing Co. Ayala Forwarders Arzadon Services Solis Shirts Factory Penaco Manufacturing Co.
2/15, n/30
210 211
10/12/06 10/15/06
Digao Office Systems Payroll
n/30
212 213 214
10/15/06 10/16/06 10/17/06
Bacalso Merchandising Alvaro Marketing Digao Office Systems
COD 2/10, n/30 n/30
215 216 217 218
10/18/06 10/20/06 10/22/06 10/23/06
Bonoan Repairs Cameseria Fornolles Sunglao Freight Services Nazario Development Bank
219 220 221 222 223
10/23/08 10/24/06 10/26/06 10/29/06 10/29/06
Dela Torre Supplies Bala Shirts Penaco Manufacturing Co. Rosita Fernandez Elenita Dedumo (Petty Cash)
224 225 226 227
10/30/06 10/30/06 10/30/06 10/31/06
Meralco Cabance Telephone Co. People's Journal Payroll
n/30 2/15, n/30
81203
CREDIT VOUCHER PAYABLE 179,200.00 1,120.00 2,688.00 22,848.00 168,000.00
cancelled 10/15/06 81199
40,320.00 62,472.82
10/15/06
81200
6,720.00 134,400.00 29,120.00
10/18/06
81204
10/22/06
81205
5,600.00 112,000.00 3,360.00 520,000.00
10/23/06
81207
10/29/06 10/29/06
81211 81212
7,100.80 112,000.00 206,080.00 160,000.00 6,216.00
10/30/06 10/30/06 10/30/06 10/31/06
81213 81214 81215 81216
16,800.00 8,176.00 8,960.00 62,472.82
PD
CK NO.
cancelled 10/2/06 81191 10/4/06 81193 10/17/06
1/15, n/30 2/15, n/60
DEBITS OTHER ACCOUNTS Purchases INPUT Account Title PR DEBIT TAX 160,000.00 19,200.00 120.00 Transportation IN 1,000.00 288.00 Repairs and Maintenance Expense 2,400.00 20,400.00 2,448.00 Voucher Payable 179,200.00 Purchase Returns And Allowance Input Tax 4,320.00 Furnitures and Fixtures 36,000.00 Salaries Expense 77,160.00 SSS and EC Contribution Payable Philhealth Contribution Payable PAG-IBIG Contribution Payable Withholding tax payable 720.00 Supplies 6,000.00 120,000.00 14,400.00 Voucher Payable 40,320.00 Furnitures and Fixtures Input Tax 600.00 Repairs and Maintenance Expense 5,000.00 100,000.00 12,000.00 360.00 Transportation IN 3,000.00 Notes Payable 500,000.00 Interest Payable 16,166.67 Interest Expense 3,833.33 760.80 Supplies 6,340.00 100,000.00 12,000.00 184,000.00 22,080.00 Rosita Fernandez, Withdrawal 160,000.00 582.00 Supplies 4,850.00 84.00 Miscellaneous Expense 700.00 1,800.00 Utilities Expense 15,000.00 876.00 Utilities Expense 7,300.00 960.00 Advertising Expense 8,000.00 Salaries Expense 77,160.00 SSS and EC Contribution Payable
228
10/31/06
Social Security System
11,135.00
229
10/31/06
PHILHEALTH
3,525.00
230
10/31/06
PAG-IBIG
1,800.00
231 232 TOTALS
10/31/06 10/31/06
BIR Rosita Fernandez
LUDEL MAIELLO F. MIER AC11
10/31/06
81217
22,795.16 35000 1,949,909.60
Philhealth Contribution Payable PAG-IBIG Contribution Payable Withholding tax payable SSS and EC Contribution Payable SSS and EC Contribution Expense Philhealth Contribution Payable Philhealth Contribution Expense
PAG-IBIG Contribution Payable
__________ 684,400.00
PAG-IBIG Contribution Expense Withholding tax payable __________ Rosita Fernandez, Withdrawal
93,598.80
3,916.70 7,218.30 1,762.50 1,762.50 900.00 900.00 22,795.16 35,000.00
1,223,685.16
UNTS
CREDIT
10,000.00 1,200.00
1,958.35 881.25 450.00 11,397.58
10,000.00 1,200.00
1,958.35
881.25 450.00 11,397.58
____________
51,774.36
KASHATO SHIRTS DATA SUMMARIES DATE 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/2 10/4 10/5 10/5 10/5 10/12 10/15 10/15 10/15 10/15 10/15 10/15 10/17 10/17 10/17 10/18 10/22 10/23 10/23 10/23 10/23 10/29 10/29 10/29 10/30 10/30 10/30 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/31 10/4 10/4 10/4 10/19 10/19 10/31 10/31
ACCOUNT TITLE Vouchers Payable Purchase Discount Input Tax Cash Accounts Receivable Output Tax Sales Cash Output Tax Sales Discount Accounts Receivable Output Tax Sales Notes Receivable Interest Income Intrest Receivable Voucher Payable Purchases Input Tax Transportation IN Repairs and Maintenance Expense Voucher Payable Purchase Returns And Allowance Input Tax Furnitures and Fixtures Salaries Expense SSS and EC Contribution Payable Philhealth Contribution Payable PAG-IBIG Contribution Payable Withholding tax payable Supplies Voucher Payable Furnitures and Fixtures Input Tax Repairs and Maintenance Expense Transportation IN Notes Payable Interest Payable Interest Expense Supplies Rosita Fernandez, Withdrawal Supplies Miscellaneous Expense Utilities Expense Utilities Expense Advertising Expense Salaries Expense SSS and EC Contribution Payable Philhealth Contribution Payable PAG-IBIG Contribution Payable Withholding tax payable SSS and EC Contribution Payable SSS and EC Contribution Expense Philhealth Contribution Payable Philhealth Contribution Expense PAG-IBIG Contribution Payable PAG-IBIG Contribution Expense Withholding tax payable Rosita Fernandez, Withdrawal Sales Returns and Allowances Output Tax Accounts Receivable - Eulogio Accounts Payable Notes Payable Allowance for uncollectible debts accounts receivable TOTALS
SOURCE Check Register Check Register Check Register Check Register Sales Journal Sales Journal Sales Journal Cash Receipt Cash Receipt Cash Receipt Cash Receipt Cash Receipt Cash Receipt Cash Receipt Cash Receipt Cash Receipt Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register Voucher Register General Journal General Journal General Journal General Journal General Journal General Journal General Journal
PR
DEBIT 1,743,664.60
CREDIT 6,400.00 768.00 1,736,496.60
463,680.00 49,680.00 414,000.00 2,146,163.20 676.80 5,640.00 544,320.00 146,160.00 1,218,000.00 240,000.00 2,400.00 1,600.00 1,949,909.60 684,400.00 93,598.80 1,000.00 2,400.00 179,200.00 10,000.00 1,200.00 36,000.00 77,160.00 1,958.35 881.25 450.00 11,397.58 6,000.00 40,320.00 10,000.00 1,200.00 5,000.00 3,000.00 500,000.00 16,166.67 3,833.33 6,340.00 160,000.00 4,850.00 700.00 15,000.00 7,300.00 8,000.00 77,160.00 1,958.35 881.25 450.00 11,397.58 3,916.70 7,218.30 1,762.50 1,762.50 900.00 900.00 22,795.16 35,000.00 4,000.00 480.00 4,480.00 33,600.00 33,600.00 6,720.00 6,406,308.56
6,720.00 6,406,308.56
CREDIT 6,400.00 768.00 1,736,496.60 49,680.00 414,000.00
544,320.00 146,160.00 1,218,000.00 240,000.00 2,400.00 1,600.00 1,949,909.60
10,000.00 1,200.00
1,958.35 881.25 450.00 11,397.58
10,000.00 1,200.00
1,958.35 881.25 450.00 11,397.58
4,480.00 33,600.00 6,720.00 6,406,308.56
