Senior 12 FABM2 Q1 - M8

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 12

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Redeveloped Division Initiated Self-Learning Module

Department of Education
i
– Division of Palawan
Fundamentals of Accountancy, Business, and Management 2 – Grade 12
Redeveloped Division Initiated - Self-Learning Module
Quarter 1 – Module 8: Types of Bank Accounts and Its Basic Documents
Second Edition, 2021

Republic Act 8293, section 176 states that: No copyright shall subsist in
any work of the Government of the Philippines. However, prior approval of the
government agency or office wherein the work is created shall be necessary
for exploitation of such work for profit. Such agency or office may, among
other things, impose as a condition the payment of royalties.

Borrowed materials (i.e., songs, stories, poems, pictures, photos, brand


names, trademarks, etc.) included in this module are owned by their
respective copyright holders. Every effort has been exerted to locate and seek
permission to use these materials from their respective copyright owners. The
publisher and authors do not represent nor claim ownership over them.

Published by the Department of Education, Division of Palawan


Schools Division Superintendent:
Roger F. Capa, CESO VI
OIC - Assistant Schools Division Superintendents:
Rufino B. Foz
Arnaldo G. Ventura, Ph.D.

Development Team for


Development Team
Redevelopment Activity

Writer: Habiba T. Nurhasan, CPA Writer: May Joy D. Goh


Editors: Edheson M. Gapad, Marianne R. Editors: Aniza S. Taha, Marianne R.
Valdez Valdez
Illustrator: Illustrator:
Layout Artist: Layout Artist: Mark G. Javillonar
Reviewer: Eric N. Quillip Reviewer: Sean A. Catelo
Management Team: Management Team:
Aurelia B. Marquez Aurelia B. Marquez
Rodgie S. Demalinao Rosalyn C. Gadiano
Eric N. Quillip Rodgie S. Demalinao
Sean A. Catelo

Department of Education – MIMAROPA Region – Division of Palawan


Office Address: PEO Road, Barangay Bancao-Bancao, Puerto Princesa City
Telephone: (048) 433-6392
E-mail Address: [email protected]
Website: www.depedpalawan.com
ii
Introductory Message
This Self-Learning Module (SLM) is prepared so that you, our dear learners, can
continue your studies and learn while at home. Activities, questions, directions,
exercises, and discussions are carefully stated for you to understand each
lesson.

Each SLM is composed of different parts. Each part shall guide you step-by-
step as you discover and understand the lesson prepared for you.

Pre-tests are provided to measure your prior knowledge on lessons in each SLM.
This will tell you if you need to proceed on completing this module or if you
need to ask your facilitator or your teacher’s assistance for better
understanding of the lesson. At the end of each module, you need to answer
the post-test to self-check your learning. Answer keys are provided for each
activity and test. We trust that you will be honest in using these.

In addition to the material in the main text, Notes to the Teacher are also
provided to our facilitators and parents for strategies and reminders on how
they can best help you on your home-based learning.

Please use this module with care. Do not put unnecessary marks on any part
of this SLM. Use a separate sheet of paper in answering the exercises and tests.
And read the instructions carefully before performing each task

If you have any questions in using this SLM or any difficulty in answering the
tasks in this module, do not hesitate to consult your teacher or facilitator.

Thank you.

iii
Fundamentals of
Accountancy,
Business and Types of bank Accounts, and Its
Management 2 Basic Documents
First Quarter
Week 8

MELCs: Identify the types of bank accounts normally maintained by a


business (ABM_FABM12- IIc-5)
Prepare bank deposits and withdrawal slips (ABM_FABM12- IIc-7)

Objective/s:
1. To Identify the types of bank accounts normally maintained by
a business.
2. To distinguish the different types of bank accounts.
3. To differentiate bank deposits and withdrawal slips.
4. To prepare bank deposits and withdrawal slips.

What I Know

Directions: Read and analyze each question and write it on a separate sheet
of paper.

1. Which of the following statements about checking account is INCORRECT?


a. It allows the depositor to issue bank checks
b. It intends to provide an incentive for the depositor to save money
c. It rarely earns interest because of the fast turnover
d. It is like a savings account with an added feature

2. It is a type of bank account that is NOT an example of a business-maintained


bank account.
a. Saving account c. Time deposit account
b. Checking account d. Bank check

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3. Which of the following bank account rarely earns interest because of the
fast turnover of transactions?
a. Savings account c. Checking account
b. Time deposit account d. Unit investment trust funds

4. Which of the following does NOT describe a time deposit account?


a. It is an investment to earn more profits.
b. It allows the depositor to issue bank checks.
c. The purpose of the account is for safekeeping.
d. Investments in stocks and bonds without directly investing in those
securities

5. The business has several reasons for opening a bank account, which among
the following choices does not describe its reason?
a. Cash is easily misappropriated if not properly safeguarded.
b. Bank accounts are at the center of critical control policies for cash.
c. Cash payments should be settled through bank checks.
d. Investments in stocks and bonds without directly investing in those
securities.

6. This bank account earns minimal interest and may have a minimum balance
requirement.
a. Savings account c. Checking account
b. Time deposit account d. Unit investment trust funds

7. Which of the following bank accounts offers a higher interest rate but is held
for a fixed period and can only be withdrawn after the lapse of the fixed
term?
a. Savings account c. Checking account
b. Time deposit account d. Unit investment trust funds

8. Which of the following statement is TRUE about a savings account?


a. The most complicated bank account is the savings account.
b. Withdrawals from a savings account may be made over-the-counter,
ATMs, online payments, and debit card transactions
c. The savings account holder is not allowed to make withdrawals through
a withdrawal slip
d. The savings account earns a high-interest rate.

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9. Which of the following is FALSE about bank accounts?
a. The depositor should always be the holder of the account
b. Only the account holder may withdraw from his account
c. The bank deposit slip should be validated by the teller that accepts it
d. The signature of the account holder is required in the withdrawal slip

10. It is a bank form that is being used by when the depositor wants/needs to
get money from his/her account.
a. Withdrawal slip c. Bank check
b. Deposit slip d. Indemnity form

11. Which of the following document is used when a depositor wants to


put/add money from his/her savings account?
a. Withdrawal slip c. Bank check
b. Deposit slip d. Indemnity form

12. In the following statement, which is NOT TRUE about deposit slip?
a. There are two kinds of deposit slip, cash deposit slip and check deposit
slip
b. Some banks merge two kinds of the deposit slip (cash & check) into one
c. For check deposit, the check, check number, and issuing bank should
be indicated
d. The depositor is required to indicate the denomination of the check
deposit

13. In filling out the deposit slip, which of the following choices is NOT needed?
a. Account number c. Date of transaction
b. Account name d. Signature of the depositor

14. A business usually maintains two bank accounts. Which of the following are
those two bank accounts?
a. Savings and time deposit account
b. Savings and checking account
c. Checking and time deposit account
d. Time deposit and unit investment trust funds account

15. The MOST important part in a withdrawal slip is


_____________________________
a. Type of account c. Signature of the depositor
b. Currency d. Amount to be withdrawn

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What is It
What is a bank account? A Bank Account is a financial account that a
bank or other financial institution maintained, in which all financial transactions
such as deposits, withdrawals, and the like, between bank and customer are
recorded.

The following are types of bank accounts:

1. Savings account
• The simplest bank account is the savings account. The business
deposits money in the bank for safekeeping.
• The account earns minimal interest and may have a minimum
balance requirement
• Some savings accounts are linked with passbooks.
o Passbook – is a booklet used to record bank transactions on a
savings account. It contains a chronological record of
deposits, withdrawals, and interest earnings.
• Some savings account come with an ATM card
o ATM Card – are used for making transactions in Automated
Teller Machines (ATM). Some ATM cards also function like debit
cards.
o Debit Cards – are linked with the VISA or Mastercard networks
that allow depositors to use their cards to make payments in
various establishments.
• Some banks give their depositors internet banking privileges. This
allows them to access their statement of accounts and make
payments online.
• Withdrawals from a savings account may be made over-the-counter
ATMs, online payments, and debit card transactions.

2. Checking or current accounts


• A checking account is like a savings account with an added feature
– the depositor can issue bank checks.

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o Bank checks – are an acceptable form of payment. It allows
depositors to pay large sums using one sheet of paper instead
of carrying currencies. It can also provide an additional control
feature that prevents misappropriation of cash. A payee can
be specifically named such that no other person or entity can
use it. Moreover, a check can be “crossed” or “restricted for
payee’s account only”. This means that the check will only be
accepted for deposit to the payee’s bank account and
cannot be encashed over the counter.
• Checking accounts rarely earn interest because of the fast turnover
of transactions. To cater to their customers’ demand for better
interest rates, most banks offer hybrid accounts. These are
combinations of savings and checking accounts. There are ATM-
passbook checking accounts. There are also hybrid accounts that
earn higher interest rates, limiting check withdrawal to a few checks
a month, such as a premium deposit account.

3. Time deposits and other investment accounts


Time Deposit
• Time deposit accounts are investment placements.
• The depositor agrees not to withdraw the funds over the contracted
period in exchange for higher fixed interest rates than saving deposit
rates.
• Time deposits are evidenced by certificates of time deposits (CTD)
Unit Investment Trust Fund (UITF)
• UITF allows investors to benefit and suffer the losses of investments in
stocks and bonds without directly investing in those securities.
• Investors purchase units of the pooled funds
• The investor earns income not through interest but on the increase in
the fair market value of the pooled fund.

BANK BASIC DOCUMENTS


Deposit Slip
• The bank provides a deposit slip that the depositor will fill out every time the
depositor will put money into his account. The usual required information in
a deposit slip are:
o Account Name – This is the complete name of the depositor that is
reflected in the bank's records. If it has a passbook, the account
name is indicated on the first page inside the passbook.
o Account Number – This is a unique identifier of the account
maintained by the depositor.
o Date of Deposit

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o Type of Account
o Currency
o Amount in words and in figures – the amount that the depositor wishes
to put into his account. The amount to be deposited may be in the
form of cash or a check.
• There are two kinds of deposit slips, namely cash deposit slip and check
deposit slip. Some banks merge these two into one.
o For check deposit, the depositor will indicate the amount of the
check, check number, and issuing bank.
o For cash deposits, the depositor is required to indicate the
denomination of the cash
• The depositor may or may not be the account holder.
• A bank deposit is validated by the teller that accepts the deposit.
Validation is a receipt printed on the deposit slip to signify that the bank
received the deposit.
• Example: Eybicee Company made two deposits on May 18, 2020, in its Co-
Vac Bank Checking or Current Account with account number
000123455589. One was a cash deposit for P55,000 composed of 35 pieces
of P1,000 bill and 40 pieces of P500 bill. The second deposit was for
P580,761.82, composed of two checks issued by BDO and Metrobank.
Figure 1 shows the deposit slips for these transactions.

CASH DEPOSIT SLIP CHECK DEPOSIT SLIP

This serves as your receipt when machine validated


This serves as your receipt when machine validated

Machine Validation
Current Account Others Peso Others
Savings Account __________________ US Dollar ___________
Machine Validation Account Number: Date:
̸ Current Account Others Peso Others 000123455589 May 18, 2020

Savings Account __________________ US Dollar ______________ Account Name:


Eybicee Company
Account Number: Date:
000123455589 May 18, 2020 Please use separate slip/s for each type of check
Account Name: Type of Local Out of Town Others Bank's MC
Eybicee Company Check Regional On Us Manager's Check (MC)
Cash Deposit Breakdown Check Deposit Breakdown ( please endorse each check properly)
Denomination Pieces Amount Bank/Branch Check Number Amount
P 1,000 35 35,000 BDO-Katipunan 0000193847 234,987.56
P 500 40 20,000 M etro bank-Co mmo nwealth 000096432 345,774.26

TOTAL CASH DEPOSIT 55,000 TOTAL CHECK DEPOSIT 580,761.82

Figure 1. Sample Cash and Check Deposit Slips

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Withdrawal Slip

• Withdrawal slip documents the withdrawal from a passbook account. It is a


bank form filled up by the account holder. The required data in the
withdrawal slip are:

o Account Name – the name of the depositor
o Account Number – the unique identifier given by the bank for every
account maintained
o Date of the withdrawal
o Type of account – savings or current
o Currency
o Amount to be withdrawn – the amount that the depositor wishes to
withdraw from his account. The amounts in words and figures are
indicated.
o Signature of the Depositor

• Only the account holder may withdraw from his account. Therefore, the
signature of the account holder is required in the withdrawal slip. The bank
will only release the funds after verifying the authenticity of the account
holder’s signature by comparing it against the signature in the bank records
submitted during the opening of the account
• Upon release of the funds, the teller will again require the account holder
to sign the “received by” portion to signify that the account holder has
received the correct amount.
• Withdrawal slip is used only for passbook account. A checking account
holder is not allowed to make withdrawals through a withdrawal slip. A
purely ATM account holder is required to use the machine and cannot
withdraw over the counter.
Example: Eybicee Company made a withdrawal of P105,055 from his
savings account (SA#000123455592) at Co-Vac Bank. The withdrawal slip or
this transaction is shown in Figure 2 in the succeeding page.

7
WITHDRAWAL SLIP
Currency Pes o US Dol l a r Others
Account Number: Date:
000123455592 May 18, 2020

Account Name:
Eybicee Company
Amount (in words)
One hundred five thousand fifty-five pesos
_____________________________________________________________________

_____________________________________________
(In figures)
P 105,055
______________________
Filled up by the
W it h d r aw al Th r u R ep r esen t at iv e account holder
(Please cross-out if this portion is not applicable)
I/We hereby autho rize __________________________________________ who se
signature appears belo w to efect this withdrawal fo r and in my behalf.

__________________________________
Signature o f Representative

I /W e d ec lar e u n d er t h e p en alt ies o f p er j u r y t h at m y /o u r c o -


d ep o sit o r /s is/ar e liv in g.

PReyes MSantos
__________________________________________________
Signature o f Depo sito r/s
Filled up by the bank
teller and officer
Verified by: Approved by:
jde jjdb
Cash Breakdown
Denomination Pieces Amount
P 1,000 105 105,000
P 50
Coins P 1
1
5
50
5
Signed by signatories of
account holder
TOTAL CASH 105,055
Payment Received By:
PReyes MSantos

Machine Validation

Figure 2: Filled-out Withdrawal

What I Can Do

Activity 1: Am I True or False?


Directions: Read each sentence carefully and determine whether the
statement is True or False. Write your answers in the space provided before the
number.
1. The account holder may issue a bank check from a savings account.
2. The account holder may use the withdrawal slip to get money from his
checking account.
3. Time deposit accounts are an investment in nature.
4. Time deposit normally has a fixed interest rate and fixed placement period.
5. The depositor may or may not be the account holder

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Activity 2: NAME the Accounts!
Directions: Name the bank accounts maintained by the following individuals.
Write your answer on a separate answer sheet.

1. Alex has a bank account at Landbank of the Philippines that enables him
to issue bank checks.
2. The account maintained by Bobby at BDO is known to be the simplest bank
account and is linked with a passbook.
3. Teddy agrees with Metrobank not to withdraw the funds in his account over
a contracted period in exchange for fixed interest rates.
4. Gabby has an account in BPI that allows him to gain the benefit and suffer
the losses of investments in stocks and bonds without directly investing in
those securities.
5. The account of CJ in Allied Bank is also known as the current account.
6. Joliber has an account at PNB that earns income not through interest but
on the increase in the fair market value of the pooled fund.
7. As a result of the fast turnover of transactions, this account of Alyza at Union
Bank rarely earns interest.
8. Your friend, Freny, shows you her certificate of time deposit (CTD) as
evidence of her account in DBP.
9. Zaldy’s account at FCB earns minimal interest and has a minimum balance
requirement of P2,000.00
10. The account of Jhun Rey at WestBank allows him to pay large sums using
one sheet of paper instead of carrying currencies.

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What’s More

Activity 3: Examine Me
Directions: Examine the given deposit and withdrawal slips below and identify
their parts/contents. Write your answer on a separate sheet of paper. Please
be guided with the given scoring rubric.

CASH DEPOSIT SLIP

This serves as your receipt when machine validated

Machine Validation
̸ Current Account Others Peso Others

Savings Account __________________ US Dollar ______________


Account Number: Date:

Account Name:

Cash Deposit Breakdown


Denomination Pieces Amount

TOTAL CASH DEPOSIT

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Rubrics in Rating Activity 3: Examine Me
Score Criteria
5 All the contents of deposit and withdrawal slips are properly
identified and noted.
4 Some of the contents of deposit and withdrawal slips are
properly identified and noted.
3 Few of the contents of deposit and withdrawal slips are
properly identified and noted.

Activity 4. One, Two, Three, FILL!


Directions: Use the deposit and withdrawal slips below to answer the following
problems:

• You work for Exwayzey Company. You were tasked to prepare the
deposit slips and withdrawal slip for today, June 28, 2021. You will use the
company’s Co-Vac Bank accounts.

• Deposit to checking account number 000123456789. The deposits are


composed of the following:
o A cash deposit of P145,670 – composed of 100 pieces of P1,000
bills, 80 pieces of P500 bills, 25 pieces of P200 bills, six pieces of P100
bills, one piece each of P50 bill, and P20 bill
o Check deposit of P567,890 – composed of 3 checks.
▪ BPI-Katipunan branch with check number 00056743 for
P235,670
▪ Union Bank-Ortigas branch with check number 00087654 for
P125,688
▪ BDO-Greenhills branch with check number 00056799 for
P206,532

• You were also tasked to prepare a withdrawal slip to be signed by the


company president and treasurer.
o Prepare a withdrawal slip from bank account #000123456792 for
the amount of P543,900. This will be used to pay the employee
payroll for June 30.

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CASH DEPOSIT SLIP CHECK DEPOSIT SLIP WITHDRAWAL SLIP
Currency Peso US Dollar Others
Account Number: Date:

Account Name:
This serves as your receipt when machine validated
This serves as your receipt when machine validated
Amount (in words)
_____________________________________________________________________
(In figures)
_____________________________________________ ______________________
Machine Validation W it hdraw al Thru Represent at ive
Current Account Others Peso Others (Please cross-out if this portion is not applicable)
I/We hereby authorize __________________________________________ whose
Savings Account __________________ US Dollar ___________ signature appears below to efect this withdrawal for and in my behalf.
Machine Validation Account Number: Date:
__________________________________
̸ Current Account Others Peso Others Signature of Representative

Savings Account __________________ US Dollar ______________ Account Name: I /W e dec lare under t he penalt ies of perj ury t hat my/our c o-
deposit or/s is/are living.
Account Number: Date:
Please use separate slip/s for each type of check __________________________________________________
Account Name: Type of Local Out of Town Others Bank's MC Signature of Depositor/s

Check Regional On Us Manager's Check (MC) Verified by: Approved by:

Cash Deposit Breakdown Check Deposit Breakdown ( please endorse each check properly)
Bank/Branch Check Number Amount
Cash Breakdown
Denomination Pieces Amount
Denomination Pieces Amount

TOTAL CASH
Payment Received By:

TOTAL CASH DEPOSIT TOTAL CHECK DEPOSIT Machine Validation

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What I Have Learned
Activity 5: FILL-ing the MISS-ing!

Directions: Fill in the missing information, accounts, or description to complete


the thought of each paragraph or sentence.
1. Cash is an important asset of a company that can be easily
misappropriated. To safeguard the cash, a company usually maintains
deposit accounts such as ______________________________, a simplest form
of bank account. It can also open a _______________________________, so
that it can issue bank checks instead of carrying large sum.
2. A company can also maintain investment account so that there will be
no idle cash. A bank offers ____________________________ wherein a
company agrees not to withdraw the funds over a contracted period in
exchange for fixed interest rates. A company can also indirectly invest in
stocks and bonds through ______________________________ offered by
banks.
3. There is a corresponding bank form for every transaction with the bank.
____________________________ is used to document a deposit transaction
while ____________________________ documents withdrawal from a
passbook account.
4. The following are the usual required information in a deposit slip: Account
Name, _______________________, Date of Deposit, _____________________,
Currency, and ______________________.
5. In a withdrawal slip, __________________________ is the most important part
for without it, the fund will not be released by the bank.

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Assessment

Directions: Read and analyze each question and write it on a separate sheet
of paper.
1. Which of the following is NOT an example of a bank account maintained
by a business?
a. Saving account c. Time deposit account
b. Checking account d. Bank check

2. Which of the following best describes the time deposit account?


a. It is an investment placement
b. Allows the depositor to issue bank checks
c. The purpose of the account is for safekeeping
d. Investments in stocks and bonds without directly investing in those
securities

3. Which of the following does NOT pertains to a checking account?


a. Allows the depositor to issue bank checks
b. It intended to provide an incentive for the depositor to save money
c. Rarely earn interest because of the fast turnover
d. It is like a savings account with the added feature

4. Which of the following bank accounts earns a lower interest rate than the
other?
a. Savings account c. Checking account
b. Time deposit account d. Unit investment trust funds

5. Money held under this type of account can be withdrawn through the
issuance of a check.
a. Savings account c. Checking account
b. Time deposit account d. Unit investment trust funds

6. This type of account is held for a fixed period of time and can be withdrawn
only after the lapse of the fixed term.
a. Savings account c. Checking account
b. Time deposit account d. Unit investment trust funds

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7. Which of the following does NOT describe the reason for opening a bank
account of a business?
a. Cash is easily misappropriated if not properly safeguarded
b. Bank accounts are at the center of critical control policies for cash
c. Cash payments should be settled through bank checks
d. Investments in stocks and bonds without directly investing in those
securities

8. Which of the following two bank accounts are usually maintained by a


business?
a. Savings and time deposit account
b. Savings and checking account
c. Checking and time deposit account
d. Time deposit and unit investment trust funds account

9. Which of the following bank form is used when a depositor wants to put
money on his/her account?
a. Deposit slip c. Bank check
b. Withdrawal slip d. Indemnity form

10. Which of the following document is used when a depositor wants to get
money from his/her savings account?
a. Deposit slip c. Bank check
b. Withdrawal slip d. Indemnity form

11. Which of the following is FALSE?


a. The depositor should always be the holder of the account.
b. Only the account holder may withdraw from his account.
c. The bank deposit slip should be validated by the teller that accepts it.
d. The signature of the account holder is required in the withdrawal slip.

12. Which of the following information is NOT needed in filling out the deposit
slip?
a. Account number c. Date of transaction
b. Account name d. Signature of the depositor

13. Which of the following is the MOST important part of a withdrawal slip?
a. Type of account c. Signature of the depositor
b. Currency d. Amount to be withdrawn

14
14. Which of the following is TRUE?
a. A passbook is a booklet used to record bank transactions on a checking
account.
b. A withdrawal slip is used only for passbook savings account.
c. A savings account holder is not allowed to make withdrawals through a
withdrawal slip.
d. The teller validates a bank deposit slip to signify releasing of the fund.

15. Which of the following is FALSE regarding the KINDS of deposit slip?
a. There are two kinds of deposit slip, cash deposit slip and check deposit
slip.
b. Some banks merge two kinds of the deposit slip (cash & check) into one.
c. For check deposit, the check, check number, and issuing bank should
be indicated.
d. The depositor is required to indicate the denomination of the check
deposit.

15
16
Activity 5
Activity 1 Activity 3
What I 1. Savings account; checking
1. FALSE Students’
Know? account
2. FALSE answers might
1. B 2. Time deposit; unit investment
3. TRUE vary. Scoring will
2. D trust fund
4. TRUE be based on the
3. C 3. Deposit slip; withdrawal slip
5. TRUE Rubrics
4. A 4. Account number; type of
5. D account; amount
6. A Activity 2 5. Signature of the depositor
7. B 1. CHECKING ACCOUNT
8. B 2. SAVINGS ACCOUNT Assessment
9. A 3. TIME DEPOSIT 1. D 9. A
10. A 4. UNIT INVESTMENT TRUST FUND 2. A 10. B
11. B 5. CHECKING ACCOUNT 3. B 11. A
12. D 6. UNIT INVESTMENT TRUST FUND 4. C 12. D
13. D 7. CHECKING ACCOUNT 5. C 13. C
14. B 8. TIME DEPOSIT 6. B 14. B
15. C 9. SAVINGS ACCOUNT 7. D 15. D
10. CHECKING ACCOUNT 8. B
Activity 4
Answer Key
References

Ballada, W. Fundamentals of Accountancy, Business and Management 2


Made Easy. Philippines: DomDane Publishers, 2018

Florendo, J.C., et al., Teaching Guide for Senior High School: Fundamentals of
Accountancy, Business and Management 2. Philippines: Commission on
Higher Education (CHED), 2016

Salazar, Dani Rose C. Fundamentals of Accountancy, Business and


Management 2, First Edition. Philippines: Rex Book Store, 2017

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For inquiries or feedback, please write or call:

Department of Education – SDO Palawan

Curriculum Implementation Division Office


2nd Floor DepED Palawan Building
Telephone no. (048) 433-3292

Learning Resources Management Section


LRMS Building, PEO Compound
Telephone No. (048) 434-0099

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