,part 2 (1) GGG

GENERAL LEDGER
ACCOUNT
Cash On Hand Particulars F SJ P Date 1997 141,312.50 March 31 Debit Particulars
NO.
101 Credit 141,312.50
Date 1997 March 31
F CRJ P
ACCOUNT
Cash In Bank - UCPB (C/A) F GJ1 P CRJ P Date 1997 62,001.17 March 31 196,162.50 258,163.67 31 Ending Balance Debit Particulars
NO.
102 Credit P 144,372.36
Date Particulars 1997 February 28 Beg. Balance March 31
F CR
P P
144,372.36 113,791.31
ACCOUNT
Petty Cash Fund F GJ1 P Debit Date 1997 5,000.00 March 20 3,374.00 Particulars
NO.
103 Credit 810.00 2,070.00 494.00 3,374.00 5,000.00
Date Particulars 1997 February 28 Beg. Balance March 20 Replenishment
F VR P VR VR P
8,374.00 31 Ending Balance
ACCOUNT
Accounts Receivable F GJ1 P SJ P Debit Date 1997 12,000.00 March 31 19,700.00 31,700.00 31 Ending Balance Particulars
NO.
104 Credit 22,437.50
F CRJ P
P P
22,437.50 9,262.50
GENERAL LEDGER
ACCOUNT
Allowance for Doubtful Accounts Particulars F Debit Date Particulars 1997 February 28 Beg. Balance March 31
NO.
104.1 Credit 300.00 5,689.57 5,989.57
Date 1997
F GJ1 P AJE P
March
31 Ending Balance
5,989.57
ACCOUNT
Notes Receivable Particulars F Debit Date Particulars
NO.
105 Credit
Date
ACCOUNT
Interest Receivable Particulars F Debit Date Particulars
NO.
106 Credit
Date
ACCOUNT
Finished Goods Inventory F GJ1 P PDJ P Date 1997 110,000.00 March 31 11,658.52 121,658.52 31 Ending Balance Debit Particulars
NO.
107 Credit 26,000.00
F PDJ P
P P
26,000.00 95,658.52
GENERAL LEDGER
ACCOUNT
Goods In Process Inventory F GJ1 P GJ2 GJ2 GJ2 GJ2 GJ2 GJ2 GJ2 GJ3 GJ3 GJ3 GJ3 GJ3 MRJ AJE AJE P Debit Date Particulars 1997 16,390.46 March 31 Finished Goods 2,237.69 2,232.62 4,435.00 5,583.06 2,634.77 3,159.75 4,505.00 3,800.25 4,531.42 4,220.00 4,878.93 4,280.00 22,093.00 655.00 6,185.84 91,822.79 31 Ending Balance
NO.
108 Credit 77,353.95
Date Particulars 1997 February 28 Beg. Balance March 6 OH (JO No. 84) 8 OH (JO No. 85) Labor 12 OH (JO No. 86) 13 OH (JO No. 87) 15 OH (JO No. 88) Labor 19 OH (JO No. 89) 22 OH (JO No. 90) Labor 26 OH (JO No. 91) 29 Labor 29 Materials 31 Labor OH (JO No. 92/93)
F PDJ P
P P
NO.
77,353.95 14,468.84 109 Credit 22,283.00
ACCOUNT
Materials Inventory F GJ1 P VR P Debit Date 1997 31,525.00 March 31 23,590.00 55,115.00 31 Ending Balance Particulars
F MRJ P
P P
NO.
22,283.00 32,832.00 110 Credit 750.00
ACCOUNT
Prepaid Insurance F GJ1 P Debit Date 1997 2,500.00 March 31 Particulars
Date Particulars 1997 February 28 Beg. Balance
F AJE P
31 Ending Balance
1,750.00
ACCOUNT
Land F GJ1 P Debit Date 1997 75,000.00 March Particulars
NO.
201 Credit
31 Ending Balance
75,000.00
GENERAL LEDGER
ACCOUNT
Building F GJ1 P Date 1997 500,000.00 March Debit Particulars
NO.
202 Credit
31 Ending Balance
500,000.00
ACCOUNT
Accumulated Depreciation - Building Particulars F Debit Date Particulars 1997 February 28 Beg. Balance March 31
NO.
202.1 Credit 5,625.00 5,625.00 11,250.00
Date 1997 March
F GJ1 P AJE P
Ending Balance
11,250.00
ACCOUNT
Machinery and Equipment F GJ1 P Date 1997 138,000.00 March Debit Particulars
NO.
203 Credit
31 Ending Balance
138,000.00
ACCOUNT
Accumulated Depreciation - Machinery and Equipment Particulars F Debit Date Particulars 1997 February 28 Beg. Balance March 31
NO.
203.1 Credit 2,354.17 2,825.00 5,179.17
Date 1997 March
F GJ1 P AJE P
31 Ending Balance
5,179.17
GENERAL LEDGER
ACCOUNT
Furniture and Fixtures F GJ1 P Debit Date 1997 68,000.00 March Particulars
NO.
204 Credit
31 Ending Balance
68,000.00
ACCOUNT
Accumulated Depreciation - Furniture and Fixtures Particulars F Debit Date Particulars 1997 February 28 Beg. Balance March 31
NO.
204.1 Credit 1,500.00 1,500.00 3,000.00
Date 1997 March
F GJ1 P AJE P
31 Ending Balance
3,000.00
ACCOUNT
Delivery Equipment F GJ1 P Date 1997 145,000.00 March Debit Particulars
NO.
205 Credit
31 Ending Balance
145,000.00
ACCOUNT
Accumulated Depreciation - Delivery Equipment Particulars F Debit Date Particulars 1997 February 28 Beg. Balance March 31
NO.
205.1 Credit 3,500.00 3,500.00 7,000.00
Date 1997 March 31
F GJ1 P AJE P
Ending Balance
7,000.00
GENERAL LEDGER
ACCOUNT
Office Equipment F GJ1 P Debit Date 1997 16,000.00 March Particulars
NO.
206 Credit
31 Ending Balance
16,000.00
ACCOUNT
Accumulated Depreciation - Office Equipment Particulars F Debit Date Particulars 1997 February 28 Beg. Balance March 31
NO.
206.1 Credit 933.33 700.00 1,633.33
Date 1997 March
F GJ1 P AJE P
Ending Balance
1,633.33
ACCOUNT
Investments Particulars F Debit Date Particulars
NO.
300 Credit
Date
ACCOUNT
Vouchers Payable F GJ CR P Date Particulars 1997 7.00 February 28 Beg. Balance 144,442.36 March 31 144,449.36 14,066.25 Debit
NO.
401 Credit 11,250.00 147,265.61 158,515.61
Date Particulars 1997 March 21 Input Tax 31
F GJ1 P VR P
P 31 Ending Balance P
GENERAL LEDGER
ACCOUNT
Notes Payable Particulars F Debit Date Particulars
NO.
402 Credit
Date
ACCOUNT
Deposits from Customers Particulars F SJ P Debit Date Particulars 1997 37,537.50 February 28 Beg. Balance March 31 37,537.50 6,875.00
NO.
403 Credit 12,100.00 32,312.50 44,412.50
Date 1997 March 31
F GJ1 P CRJ P
ACCOUNT
SS Premiums Payable Particulars 1 F VR P Debit Date Particulars 1997 4,686.70 February 28 Beg. Balance March 29 31
NO.
404 Credit 4,686.70 733.50 2,299.90 1,114.70 3,496.10 12,330.90
Date 1997 March
F GJ1 P VR VR AJE AJE P P
31 Ending Balance
ACCOUNT
P P
4,686.70 7,644.20
NO.
Medicare Premiums Payable Particulars 1 F VR P Debit Date Particulars 1997 631.25 February 28 Beg. Balance March 29 31
405 Credit 631.25 250.00 337.50 250.00 337.50
Date 1997 March
F GJ1 P VR VR AJE AJE
31 Ending Balance
P P
631.25 1,175.00
1,806.25
GENERAL LEDGER
ACCOUNT
EC Premiums Payable Particulars 1 F VR P Debit Date Particulars 1997 160.00 February 28 Beg. Balance March 31
NO.
406 Credit 160.00 70.00 90.00 320.00
Date 1997 March
F GJ1 P AJE AJE P
160.00 160.00
ACCOUNT
HDMF Premiums Payable Particulars 1 F VR P Debit Date Particulars 1997 900.00 February 28 Beg. Balance March 29 31 900.00 1,800.00
NO.
407 Credit 900.00 900.00 900.00 2,700.00
Date 1997 March
F GJ1 P VR AJE P
ACCOUNT
Withholding Taxes Payable Particulars 1 F VR P Debit Date Particulars 1997 10,258.84 February 28 Beg. Balance March 7 14 22 29
NO.
408 Credit 10,258.84 356.16 345.16 4,250.32 351.76 349.56 4,250.32 20,162.12
Date 1997 March
F GJ1 P VR VR VR VR VR VR P
10,258.84 9,903.28
ACCOUNT
Interest Payable Particulars F Debit Date 1997 March 31 Particulars
NO.
409 Credit 3,450.00
Date 1997 March
F AJE P
31 Ending Balance
3,450.00
GENERAL LEDGER
ACCOUNT
Accrued Payroll Particulars 1 F VR P Debit Date Particulars 1997 5,640.00 February 28 Beg. Balance March 31 5,640.00 1,080.00
NO.
410 Credit 5,640.00 1,080.00 6,720.00
Date 1997 March
F GJ1 P AJE P
ACCOUNT
Dividends Payable Particulars F Debit Date Particulars
NO.
411 Credit
Date
ACCOUNT
Income Taxes Payable Particulars F Debit Date 1997 March 31 Particulars
NO.
412 Credit P 6,735.67
Date 1997 March
31 Ending Balance
6,735.67
ACCOUNT
VAT Payable Particulars F Debit Date Particulars 1997 February 28 Beg. Balance March 31
NO.
413 Credit 11,325.09 15,698.00
Date 1997 March
F GJ1 P AJE
P 31 Ending Balance P 27,023.09
27,023.09
GENERAL LEDGER
ACCOUNT
Input Tax Particulars F VR P Debit Date 1997 2,359.00 March 21 31 2,359.00 Particulars
NO.
413.1 Credit 7.00 2,352.00 2,359.00
Date 1997 March 31
F GJ3 P AJE P
ACCOUNT
Output Tax Particulars F AJE Debit Date 1997 18,050.00 March 31 Particulars
NO.
413.2 Credit P 18,050.00
Date 1997 March 31
F SJ
ACCOUNT
Mortgage Payable Particulars F VR P P Debit Date Particulars 1997 10,000.00 February 28 Beg. Balance
NO.
501 Credit 345,000.00
Date 1997 March 14
F GJ1 P
31 Ending Balance
335,000.00
ACCOUNT
Capital Stock Particulars F Debit Date Particulars 1997 February 28 Beg. Balance
NO.
601 Credit 650,000.00
Date 1997 March
F GJ1 P
31 Ending Balance
650,000.00
GENERAL LEDGER
ACCOUNT
Premium on Capital Stock Particulars F Debit Date Particulars
NO.
602 Credit
Date
ACCOUNT
Retained Earnings Particulars F Debit Date Particulars 1997 February 28 Beg. Balance March 31
NO.
603 Credit 103,289.50 12,509.11 115,798.61
Date 1997 March
F GJ1 P CE P
31 Ending Balance
115,798.61
ACCOUNT
Income and Expense Summary Particulars F CE CE Date 1997 384,000.19 March 31 12,509.11 396,509.30 Debit Particulars
NO.
603.1 Credit 396,509.30
Date 1997 March 31 31
F CE
396,509.30
ACCOUNT
Sales Particulars F Debit Date Particulars
NO.
701 Credit
Date
1997 March 31
CE
1997 396,339.30 February 28 Beg. Balance March 31 396,339.30
GJ1 P SJ P
215,839.30 180,500.00 396,339.30
GENERAL LEDGER
ACCOUNT
Cost of Goods Sold F GJ1 P PDJ P Debit Date 1997 96,960.55 March 31 91,695.43 Particulars
NO.
801 Credit 6,819.61 181,836.37 188,655.98
F AJE P CE P
188,655.98
ACCOUNT
Factory Overhead F GJ1 P MRJ MRJ MRJ GJ2 GJ2 GJ2 GJ2 GJ2 GJ2 GJ3 GJ3 GJ3 GJ3 GJ3 GJ3 VR AJE P Debit Date 1997 49,066.24 March 31 50.00 50.00 90.00 825.00 350.00 655.00 350.00 8,250.00 250.00 1,000.00 350.00 920.00 350.00 8,250.00 250.00 2,310.00 12,190.70 85,556.94 Particulars
NO.
901 Credit 85,556.94
Date Particulars 1997 February 28 Beg. Balance March 5 Indirect Materials Indirect Materials 7 Indirect Materials 8 Indirect Labor COLA 15 Indirect Labor COLA Supervision COLA 22 Indirect Labor COLA 29 Indirect Labor COLA Supervision COLA 31
F AJE P
85,556.94
ACCOUNT
Factory Overhead - Cutting Department Particulars F AJE P Debit Date 1997 37,645.54 March 31 Particulars
NO.
902 Credit 37,645.54
Date 1997 March 31
F AJE
ACCOUNT
Factory Overhead - Assembling Department Particulars F AJE P Debit Date 1997 24,073.06 March 31 Particulars
NO.
903 Credit 24,073.06
Date 1997 March 31
F AJE Php
GENERAL LEDGER
ACCOUNT
Factory Overhead - Finishing Department Particulars F AJE P Debit Date 1997 23,838.34 March 31 Particulars
NO.
904 Credit 23,838.34
Date 1997 March 31
F AJE
ACCOUNT
Applied Factory Overhead - Cutting Department Particulars F AJE P Debit Date Particulars 1997 28,763.09 February 28 Beg. Balance March 12 JO No. 86 13 JO No. 87 15 JO No. 88 19 JO No. 89 22 JO No. 90 26 JO No. 91
NO.
905 Credit 16,486.90 3,710.70 797.93 637.90 1,136.32 2,123.73 1,281.35
Date 1997 March 31
F GJ1 P GJ2 GJ2 GJ2 GJ3 GJ3 GJ3
31 JO No. 92 & 93 P 28,763.09
AJE
2,588.26 28,763.09
ACCOUNT
Applied Factory Overhead - Assembling Department Particulars F AJE P Debit Date Particulars 1997 31,949.16 February 28 Beg. Balance March 6 JO No. 84 8 JO No. 85 12 JO No. 86 13 JO No. 87 15 JO No. 88 19 JO No. 89 22 JO No. 90 26 JO No. 91 31 JO No. 92 & 93 31,949.16
NO.
906 Credit 22,181.16 710.40 923.52 781.44 745.92 994.56 1,136.64 1,207.68 1,633.92 1,633.92 31,949.16
Date 1997 March 31
F GJ1 P GJ2 GJ2 GJ2 GJ2 GJ2 GJ3 GJ3 GJ3 AJE
ACCOUNT
Applied Factory Overhead - Finishing Department Particulars F AJE P Debit Date Particulars 1997 31,664.30 February 28 Beg. Balance March 6 JO. No. 84 8 JO. No. 85 12 JO. No. 86 13 JO. No. 87 15 JO. No. 88 19 JO. No. 89 22 JO. No. 90 26 JO. No. 91 31 JO. No. 92 & 93 31,664.30
NO.
907 Credit 18,464.16 1,527.29 1,309.10 1,090.92 1,090.92 1,527.29 1,527.29 1,200.01 1,963.66 1,963.66 31,664.30
Date 1997 March 31
F GJ1 P GJ2 GJ2 GJ2 GJ2 GJ2 GJ3 GJ3 GJ3 AJE
GENERAL LEDGER
ACCOUNT
Under/Overapplied Factory Overhead Particulars F AJE P Debit Date 1997 6,819.61 March 31 Particulars
NO.
908 Credit 6,819.61
Date 1997 March 31
F AJE P
ACCOUNT
Marketing Expense Control F GJ1 P GJ2 GJ3 VR AJE AJE P Debit Date 1997 33,325.13 March 31 6,200.00 6,200.00 2,070.00 903.00 3,500.00 52,198.13 Particulars
NO.
1001 Credit 52,198.13
Date Particulars 1997 February 28 Beg. Balance March 15 Salaries 29 Salaries 31 31
F CE
52,198.13
ACCOUNT
Administrative Expense Control F GJ1 P GJ2 GJ3 VR AJE AJE P Debit Date 1997 81,656.85 March 31 21,750.00 21,750.00 494.00 2,789.60 7,889.57 Particulars
NO.
1002 Credit 136,330.02
Date Particulars 1997 February 28 Beg. Balance March 15 Salaries 31 Salaries 31
F CE
136,330.02
136,330.02
ACCOUNT
Payroll F VR P
NO.
1201
Date 1997 March 31
Particulars
Debit
Date 1997 95,140.00 March
Particulars 8 15 22 29
F GJ2 P GJ2 GJ2 GJ2 GJ3 GJ3 P
Credit 5,610.00 5,510.00 36,450.00 5,570.00 5,550.00 36,450.00 95,140.00
95,140.00
GENERAL LEDGER
ACCOUNT
Interest Income Particulars F Debit Date Particulars
NO.
1301 Credit
Date
ACCOUNT
Income from Scrap Sales Particulars F CE Debit Date 1997 100.00 March 31 Particulars
NO.
1302 Credit 100.00
Date 1997 March 31
F CRJ P
ACCOUNT
Purchase Discount Particulars F CE Debit Date 1997 70.00 March 31 Particulars
NO.
1303 Credit P 70.00
Date 1997 March 31
F CR
ACCOUNT
Interest Expense Particulars F VR P AJE P Debit Date 1997 3,450.00 March 31 3,450.00 6,900.00 Particulars
NO.
1401 Credit Php 6,900.00
Date 1997 March 31 31
F CE
Php
6,900.00
GENERAL LEDGER
ACCOUNT NO.
Date
Particulars
Debit
Date
Particulars
Credit
ACCOUNT
NO.
Date
Particulars
Debit
Date
Particulars
Credit
ACCOUNT
NO.
Date
Particulars
Debit
Date
Particulars
Credit
ACCOUNT
NO.
Date
Particulars
Debit
Date
Particulars
Credit
14468.87
MATERIAL LEDGER CARD

ITEM: UNIT: Tanguile (2 x 3 x 12) Pieces RECEIVED Qty. Unit Price Total MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 10 6 2 P 240.00 240.00 240.00 P 2,400.00 1,440.00 480.00 -
Date 1997 February 28 March 12 22
4 4
P 240.00 240.00
960.00 960.00 -

ITEM: UNIT: Tanguile (1/2 x 3 x 12) Pieces MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 10 8 6 P 40.00 40.00 40.00 P 400.00 320.00 240.00
RECEIVED Date Qty. Unit Price Total 1997 February 28 12 22
2 2
P 40.00 40.00
80.00 80.00 -

ITEM: UNIT: Tanguile (2 x 4 x 8) Pieces MIN. BAL. MAX. BAL.
RECEIVED ISSUED BALANCE Date Qty. Unit Price Total Qty. Unit Price Total Qty. Unit Price Total 1997 February 28 5 P 140.00 P 700.00 March 6 1 P 140.00 P 140.00 4 140.00 560.00 8 1 140.00 140.00 3 140.00 420.00 11 5 P 150.00 P 750.00 3 140.00 420.00 5 150.00 750.00 20 2 140.00 280.00 1 140.00 140.00 5 150.00 750.00
26
1 1
140.00 150.00
140.00 150.00 -
140.00 150.00
600.00 -

RECEIVED ISSUED BALANCE Date Qty. Unit Price Total Qty. Unit Price Total Qty. Unit Price Total 1997 February 28 5 P 160.00 P 800.00 March 6 1 P 160.00 P 160.00 4 160.00 640.00 8 1 160.00 160.00 3 160.00 480.00 11 5 P 165.00 P 825.00 3 160.00 480.00 5 165.00 825.00 14 3 160.00 480.00 160.00 1 165.00 165.00 4 165.00 660.00 20 2 165.00 330.00 2 165.00 330.00 21 5 170.00 850.00 2 165.00 330.00 5 170.00 850.00 26 2 165.00 330.00 165.00 5 170.00 850.00 -

RECEIVED ISSUED BALANCE Date Qty. Unit Price Total Qty. Unit Price Total Qty. Unit Price Total 1997 February 28 10 P 78.00 P 780.00 March 6 2 P 78.00 P 156.00 8 78.00 624.00 8 2 78.00 156.00 6 78.00 468.00 20 4 78.00 312.00 2 78.00 156.00 21 5 P 70.00 P 350.00 2 78.00 156.00 5 70.00 350.00 26 2 78.00 156.00 78.00 2 70.00 140.00 3 70.00 210.00 -

ITEM: UNIT: Tanguile (1 x 3 x 10) Pieces MIN. BAL. MAX. BAL. BALANCE Qty. Unit Price Total 5 5 5 4 9 3 P 167.00 167.00 170.00 170.00 170.00 170.00 P 835.00 835.00 850.00 680.00 1,530.00 510.00 -
RECEIVED ISSUED Date Qty. Unit Price Total Qty. Unit Price Total 1997 February 28 March 11 5 P 170.00 P 850.00 12 21 22 5 170.00 850.00 6 170.00 1,020.00 5 1 P 167.00 170.00 P 835.00 170.00

ITEM: UNIT: Plywood (1/4) Pieces MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 5 4 4 5 3 2 P 240.00 240.00 240.00 250.00 250.00 250.00 P 1,200.00 960.00 P 960.00 1,250.00 750.00 500.00
RECEIVED Date Qty. Unit Price Total 1997 February 28 March 6 11 5 P 250.00 P 1,250.00 14 26
P 240.00
240.00
4 2 1
240.00 250.00 250.00
960.00 500.00 250.00

ITEM: UNIT: Narraply (3/4) Pieces MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 5 4 9 7 P 650.00 650.00 650.00 650.00 P 3,250.00 2,600.00 5,850.00 4,550.00
RECEIVED Date Qty. Unit Price Total 1997 February 28 March 8 11 5 P 650.00 P 3,250.00 20
1 2
P 650.00 650.00
650.00 1,300.00
26
650.00
650.00
650.00
3,900.00

ITEM: UNIT: Narraply (1/2) Pieces RECEIVED Qty. Unit Price Total MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 5 4 9 8 P 600.00 600.00 600.00 600.00 P 3,000.00 2,400.00 5,400.00 4,800.00
Date 1997 February 28 March 6 11 26
1 5 P 600.00 P 3,000.00 1
P 600.00 600.00
600.00 600.00

ITEM: UNIT: Narraply (1/4) Pieces MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 5 5 5 P 600.00 600.00 550.00 P 3,000.00 3,000.00 2,750.00
RECEIVED Date Qty. Unit Price Total 1997 February 28 March 11 5 P 550.00 P 2,750.00

ITEM: UNIT: Brass Handles Sets MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 20 13 6 P 20.00 20.00 20.00 P 400.00 260.00 120.00
RECEIVED Date Qty. Unit Price Total 1997 February 28 March 8 26
7 7
P 20.00 20.00
140.00 140.00

ITEM: UNIT: Liston (1/2 x 1/2 x 12) Pieces RECEIVED Qty. Unit Price Total MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 10 10 10 9 10 3 10 1 10 10 P 42.00 42.00 40.00 42.00 40.00 42.00 40.00 42.00 40.00 42.00 40.00 P 420.00 420.00 400.00 378.00 400.00 126.00 400.00 42.00 400.00 400.00
Date 1997 February 28 March 7 8 14 20 26
10
P 40.00
400.00 1 6 2 1 P 42.00 42.00 42.00 42.00 P 42.00 252.00 84.00 42.00

ITEM: UNIT: Velvet Cloth Yards MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 20 10 10 10 P 600.00 600.00 600.00 550.00 P 12,000.00 6,000.00 6,000.00 5,500.00
RECEIVED Date Qty. Unit Price Total 1997 February 28 March 1 6 10 P 550.00 P 5,500.00
10
P 600.00
P 6,000.00

ITEM: UNIT: Rubber Foam Cuts RECEIVED MIN. BAL. MAX. BAL. ISSUED BALANCE
Date Qty. Unit Price Total 1997 February 28 March 1 6 25 P 60.00 P 1,500.00
Qty. Unit Price
Total
Qty. Unit Price 25 15 15 25 P 50.00 50.00 50.00 60.00
Total P 1,250.00 750.00 750.00 1,500.00
10
P 50.00
500.00

ITEM: UNIT: Cocolumber (1 x 2 x 12) Pieces MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 10 8 P 14.00 14.00 P 140.00 112.00
RECEIVED Date Qty. Unit Price Total 1997 February 28 March 1
P 14.00
28.00

ITEM: UNIT: Roller Pieces RECEIVED Qty. Unit Price Total MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 10 4 P 25.00 25.00 P 250.00 100.00
Date 1997 February 28 March 1
P 25.00
150.00

ITEM: UNIT: Varnish Gallons RECEIVED MIN. BAL. MAX. BAL. ISSUED BALANCE
Date Qty. Unit Price 1997 February 28 March 7
Total
Qty. Unit Price
Total
Qty. Unit Price 5 4 P 90.00 90.00 P
Total 450.00 360.00
P 90.00
90.00

ITEM: UNIT: Nails Kilograms MIN. BAL. MAX. BAL. ISSUED Qty. Unit Price Total BALANCE Qty. Unit Price Total 5 3 P 50.00 50.00 P 250.00 150.00
RECEIVED Date Qty. Unit Price Total 1997 February 28 March 5
P 50.00
100.00
Department Cutting Totals P 210,456.39 P 136,397.86 P 136,729.95 Cost Denomination Material Cost 378,751.87 Labor Cost 76,800.00 37,600.00 Predetermined Rate 55.56% 177.60% 363.64%
JOB ORDER COST SHEET

Job Order No. Customer: Sales Price: 84 Atty. Ernesto Gonzalo P 22,000.00 Labor Deposit: P 5,500.00 ASSEMBLING P 460.00 280.00 120.00 Date Ordered: Date Promised Date Finished Date Delivered Labor February 26 March 4 March 6 March 6 Item: Conference Tables (2)
CUTTING Materials P 2,600.00
FINISHING P 210.00 210.00
Labor
722.80 260.00
Overhead Totals
P P P
1,444.72 4,767.52 260.00
Overhead
P P P
816.96 710.40 1,276.96 1,110.40
Overhead 1,527.29 P 1,947.29

Job Order No. Customer: Sales Price: 85 Asia Computer Center P 26,400.00 Labor Deposit: P 6,600.00 ASSEMBLING P 356.00 240.00 160.00 120.00 Date Ordered: Date Promised Date Finished Date Delivered Labor February 28 March 6 March 8 March 8 Item: Secretarial Tables (4)
Labor
957.16 195.00 195.00
Overhead Totals
P P P
3,000.56 9,357.72 390.00
Overhead
P P P
632.26 923.52 988.26 1,443.52
Overhead P P 1,309.10 1,669.10

Job Order No. Customer: Sales Price: 86 Dr. Lourdes Cid P 38,500.00 Labor Deposit: P 9,625.00 ASSEMBLING P 160.00 280.00 Date Ordered: Date Promised Date Finished Date Delivered Labor March 4 March 11 March 12 March 12 Item: Living Room Set - Elegant Style
Labor
260.00 455.00 220.00
Overhead Totals
3,710.70
Overhead
P P
781.44 1,221.44
Overhead
P P
1,090.92 1,390.92
P 11,323.70

Job Order No. Item: Executive Table Customer: Sales Price: CUTTING Materials P 1,436.00 Labor n/a Deposit: ASSEMBLING P 260.00 160.00 87 Date Ordered: Date Promised Date Finished Date Delivered Labor March 6 March 10 March 13 March 13 90.00 210.00
FINISHING
Labor
235.00 475.00 195.00
Overhead Totals
P P
797.93 3,138.93
Overhead
P P
745.92 1,165.92
Overhead
P P
1,090.92 1,390.92

Job Order No. Customer: Sales Price: CUTTING Materials P 1,148.00 Labor n/a Deposit: ASSEMBLING P 120.00 280.00 160.00 88 Date Ordered: Date Promised Date Finished Date Delivered Labor March 8 March 15 March 15 March 15 Item: Conference Table
Labor
260.00 415.00
Overhead Totals
P P
637.90 2,460.90
Overhead
P P
994.56 1,554.56
Overhead
P P
1,527.29 1,947.29

Job Order No. Item: Mr. Madrigal Customer: Sales Price: Living Room Set - Colonial Style P 16,500.00 Labor Deposit: P 4,125.00 ASSEMBLING P 120.00 240.00 280.00 89 Date Ordered: Date Promised Date Finished Date Delivered Labor March 12 March 18 March 18 March 18
Labor
455.00 430.00
Overhead Totals
P P
1,136.32 4,066.32
Overhead
P P
1,136.64 1,776.64
Overhead
P P
1,527.29 1,947.29

Job Order No. Item: Dividers (2) Customer: Sales Price: Viscount Inc. P 26,400.00 Labor Deposit: P 6,600.00 ASSEMBLING P 240.00 160.00 280.00 90 Date Ordered: Date Promised Date Finished Date Delivered Labor March 14 March 20 March 22 March 22
CUTTING Materials P 2,357.00 1,465.00 Labor P 390.00 455.00 455.00 455.00
Overhead Totals
P P
2,123.73 7,700.73
Overhead
P P
1,207.68 1,887.68
Overhead
P P
1,200.01 1,530.01

Job Order No. Customer: Sales Price: 91 Manila Hotel P 20,350.00 Labor Deposit: P 5,087.50 ASSEMBLING P 280.00 240.00 240.00 160.00 Date Ordered: Date Promised Date Finished Date Delivered Labor March 20 March 27 March 26 March 26 Item: Conference Tables (2)
FINISHING P 180.00 180.00 180.00
Labor
430.00 435.00 130.00
Overhead Totals
P P
1,281.35 4,582.35
Overhead
P P
1,633.92 2,553.92
Overhead
P P
1,963.66 2,503.66

Job Order No. Customer: Sales Price: CUTTING Materials P 2,060.00 Labor N/A Deposit: ASSEMBLING P 80.00 280.00 92 Date Ordered: Date Promised Date Finished Date Delivered Labor FINISHING P 180.00 180.00 180.00 March 22 March 28 Item: Living Room Set - Elegant Style
Labor
325.00 455.00 325.00
Overhead Totals
P P
1,144.66 4,309.66
Overhead
P P
639.36 999.36
Overhead
P P
1,963.66 2,503.66

Job Order No. Customer: Sales Price: 93 PICPA P 27,500.00 Labor Deposit: P 6,875.00 ASSEMBLING P 280.00 280.00 Date Ordered: Date Promised Date Finished Date Delivered Labor FINISHING P March 26 April 5 Item: Conference and Executive Table
Labor
410.00 455.00 195.00
Overhead Totals
P P
1,443.60 5,101.60
Overhead
P P
994.56 1,554.56
Overhead
P P

Job Order No. Item: Customer: Sales Price: CUTTING Materials Labor Deposit: ASSEMBLING Labor Date Ordered: Date Promised Date Finished Date Delivered FINISHING P -
Labor
Overhead Totals
P P
Overhead
P P
Overhead
P P

Labor
Overhead Totals
P P
Overhead
P P
Overhead
P P

Labor
Overhead Totals
P P
Overhead
P P
Overhead
P P

Labor
Overhead Totals
P P
Overhead
P P
Overhead
P P
P P P P
2,261.68 2,237.69 6,044.48 3,317.69
P P P P
3,632.82 2,232.62 10,345.98 3,502.62
P 5,583.06 P 13,936.06
P 2,634.77 P 5,695.77
P 3,159.75 P 5,962.75
P 3,800.25 P 7,790.25
P 4,531.42 P 11,118.42
P 4,878.93 P 9,639.93
P 3,747.68 P 7,812.68
P 2,438.16 P 6,656.16
P P
P P
P P
P P
FINISHED GOODS LEDGER CARD

ARTICLE: DESCRIPTION: Living Room Set - Colonial Style 1 Divan, 1 Center Table, 2 Arm Chairs
RECEIVED Unit Cost Total ISSUED Cost BALANCE Unit Cost Total P 12,000.00 12,000.00 P 24,000.00 12,000.00
Date Qty. 1997 February 28 March 21
Qty.
Total
Qty. 2
P 12,000.00
P 12,000.00

ARTICLE: DESCRIPTION: Living Room Set - Elegant Style 1 Center Table, 1 L-Shaped Sofa, 2 Arm Chairs
RECEIVED Unit Cost Total ISSUED Cost BALANCE Unit Cost Total P 15,000.00 P 30,000.00
Date Qty. 1997 February 28
Qty.
Total
Qty. 2

ARTICLE: DESCRIPTION: Executive Table 1 Table with Six Drawers
RECEIVED Unit Cost Total ISSUED Cost BALANCE Unit Cost Total P 8,000.00 8,000.00 8,000.00 5,695.77 P 16,000.00 8,000.00 8,000.00 5,695.77
Date Qty. 1997 February 28 March 6 13 1
Qty.
Total
Qty. 2
1 P 5,695.77 P 5,695.77
P 8,000.00
8,000.00
1 1 1

ARTICLE: DESCRIPTION: Secretarial Table 1 Table with Five Drawers
Qty.
Total
Qty. 2

ARTICLE: DESCRIPTION:
RECEIVED Unit Cost Total ISSUED Cost BALANCE Unit Cost Total P 6,000.00 6,000.00 6,000.00 5,962.75 P 12,000.00 6,000.00 6,000.00 5,962.75
Conference Table
Date Qty. 1997 February 28 March 7 15 1
Qty.
Total
Qty. 2
1 P 5,962.75 P 5,962.75
P 6,000.00
6,000.00
1 1 1

ARTICLE: DESCRIPTION:
Divider
Qty.
Total
Qty. 2
SCRAP LEDGER CARD

Article Unit Rubber Foam and Upholstery Fabric Kilos Received Issued Balance 10 12
Date 1997 February 28 March 19
10 12
SCRAP LEDGER CARD

Article Unit Wood Dust Shavings Sacks Received Issued Balance 5 15
Date 1997 February 28
10
FACTORY OVERHEAD LEDGER

Date 1997 Reference Total Dep. Bldg. (1) Dep. Mach & Equip. (2) Factory Supplies Light, Power and Insurance Exp. Used (3) Water (4) (5) Supervision (6) Indirect Labor (7) Rep. & Main. Bldg. (8) SS, MCR & EC (9) HDMF Prem (10) Rep. & Main. Mach. (11) COLA (12)
February March
28 Beginning Balance 1 Voucher No. 128 5 Mat. Req. No. 118 Mat. Req. No. 119 7 Mat. Req. No. 121 8 General Journal 2 15 General Journal 2 General Journal 2 20 General Journal 3 22 General Journal 3 29 General Journal 3 General Journal 3 31 Adjusting Entries
49,066.24 1,500.00 50.00 50.00 90.00 1,175.00 1,005.00 8,500.00 810.00 1,350.00 1,270.00 8,500.00 12,190.70 85,556.94 5,625.00 2,825.00 5,625.00 2,825.00
2,429.00 50.00 50.00 90.00
2,160.00
21,000.00
13,000.00
1,639.64
4,837.60
400.00 1,500.00
3,600.00
825.00 655.00 8,250.00 810.00 1,000.00 920.00 8,250.00 750.00 2,619.00 2,970.00 750.00 37,500.00 425.00 16,825.00 1,639.64 2,365.70 7,203.30 200.00 600.00 1,500.00
350.00 350.00 250.00 350.00 350.00 250.00
5,500.00
MISC (13)
MARKETING EXPENSE CONTROL

Date Reference Total Salaries, Wages and Allowances Supplies Advertising Light, Power and Water Rep. & Main. Bldg SS, MCR & EC (9) HDMF Prem MISC
February
28 Beginning Balance
33,325.14
24,799.10
957.65
4,259.80
360.00
1,142.59
1,406.00
400.00
ADMINISTRATIVE EXPENSE CONTROL

Date Reference Total Salaries, Wages and Allowances Supplies Advertising Light, Power and Water Rep. & Main. Bldg SS, MCR & EC (9) HDMF Prem MISC
February
28 Beginning Balance
81,656.85
74,489.60
957.65
540.00
698.40
3,971.20
1,000.00

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GENERAL LEDGER

Cash On Hand Particulars F SJ P Date 1997 141,312.50 March 31 Debit Particulars

101 Credit 141,312.50

Date 1997 March 31

102 Credit P 144,372.36

Date Particulars 1997 February 28 Beg. Balance March 31

103 Credit 810.00 2,070.00 494.00 3,374.00 5,000.00

Date Particulars 1997 February 28 Beg. Balance March 20 Replenishment

8,374.00 31 Ending Balance

104 Credit 22,437.50

Date Particulars 1997 February 28 Beg. Balance March 31

104.1 Credit 300.00 5,689.57 5,989.57

Notes Receivable Particulars F Debit Date Particulars

Interest Receivable Particulars F Debit Date Particulars

107 Credit 26,000.00

Date Particulars 1997 February 28 Beg. Balance March 31

108 Credit 77,353.95

77,353.95 14,468.84 109 Credit 22,283.00

Date Particulars 1997 February 28 Beg. Balance March 31

22,283.00 32,832.00 110 Credit 750.00

Prepaid Insurance F GJ1 P Debit Date 1997 2,500.00 March 31 Particulars

Date Particulars 1997 February 28 Beg. Balance

Land F GJ1 P Debit Date 1997 75,000.00 March Particulars

Date Particulars 1997 February 28 Beg. Balance

Building F GJ1 P Date 1997 500,000.00 March Debit Particulars

Date Particulars 1997 February 28 Beg. Balance

202.1 Credit 5,625.00 5,625.00 11,250.00

Date 1997 March

Date Particulars 1997 February 28 Beg. Balance

203.1 Credit 2,354.17 2,825.00 5,179.17

Date 1997 March

Date Particulars 1997 February 28 Beg. Balance

204.1 Credit 1,500.00 1,500.00 3,000.00

Date 1997 March

Delivery Equipment F GJ1 P Date 1997 145,000.00 March Debit Particulars

Date Particulars 1997 February 28 Beg. Balance

205.1 Credit 3,500.00 3,500.00 7,000.00

Date 1997 March 31

Office Equipment F GJ1 P Debit Date 1997 16,000.00 March Particulars

Date Particulars 1997 February 28 Beg. Balance

206.1 Credit 933.33 700.00 1,633.33

Date 1997 March

Investments Particulars F Debit Date Particulars

401 Credit 11,250.00 147,265.61 158,515.61

Date Particulars 1997 March 21 Input Tax 31

Notes Payable Particulars F Debit Date Particulars

403 Credit 12,100.00 32,312.50 44,412.50

Date 1997 March 31

404 Credit 4,686.70 733.50 2,299.90 1,114.70 3,496.10 12,330.90

Date 1997 March

F GJ1 P VR VR AJE AJE P P

405 Credit 631.25 250.00 337.50 250.00 337.50

Date 1997 March

F GJ1 P VR VR AJE AJE

406 Credit 160.00 70.00 90.00 320.00

Date 1997 March

F GJ1 P AJE AJE P

407 Credit 900.00 900.00 900.00 2,700.00