Академический Документы
Профессиональный Документы
Культура Документы
Trial Balance
March 31, 1997
No.
102
103
104
104.1
107
108
109
110
201
202
202.1
203
203.1
204
204.1
205
205.1
206
206.1
401
403
404
405
407
408
413
413.1
413.2
501
601
603
701
801
901
905
906
907
1001
1002
1302
1303
1401
Account Title
Cash In Bank - UCPB (C/A)
Petty Cash Fund
Accounts Receivable
Allowance for Doubtful Accounts
Finished Goods Inventory, February 28
Goods In Process Inventory, February 28
Materials Inventory, February 28
Prepaid Insurance
Land
Building
Accumulated Depreciation - Building
Machinery and Equipment
Accumulated Depreciation - Machinery and Equipment
Furniture and Fixtures
Accumulated Depreciation - Furnitures and Fixtures
Delivery Equipment
Accumulated Depreciation - Delivery Equipment
Office Equipment
Accumulated Depreciation -Office Equipment
Vouchers Payable
Deposits from Customers
SS Premiums Payable
Medicare Premiums Payable
HDMF Premiums Payable
Withholding Taxes Payable
Value Added Taxes Payable
Input Tax
Output Tax
Mortgage Payable
Capital Stock
Retained Earnings
Sales
Cost of Goods Sold
Factory Overhead
Applied Factory Overhead - Cutting Department
Applied Factory Overhead - Assembling Department
Applied Factory Overhead - Finishing Department
Marketing Expense Control
Administrative Expense Control
Income from Scrap Sales
Purchase Discount
Interest Expense
TOTALS
Debit
113,791.31
5,000.00
9,262.50
95,658.52
7,628.00
32,832.00
2,500.00
75,000.00
500,000.00
138,000.00
68,000.00
145,000.00
16,000.00
2,352.00
188,655.98
73,366.24
47,795.13
125,650.85
3,450.00
1,649,942.53
ER
Credit
300.00
5,625.00
2,354.17
1,500.00
3,500.00
933.33
14,066.25
6,875.00
3,033.40
587.50
900.00
9,903.28
11,325.09
18,050.00
335,000.00
650,000.00
103,289.50
396,339.30
26,174.83
30,315.24
29,700.64
100.00
70.00
1,649,942.53
Account Title
Cash In Bank - UCPB (C/A)
Petty Cash Fund
Accounts Receivable
Allowance for Doubtful Accounts
Finished Goods Inventory, February 28
Goods In Process Inventory, February 28
Materials Inventory, February 28
Prepaid Insurance
Land
Building
Accumulated Depreciation - Building
Machinery and Equipment
Accumulated Depreciation - Machinery and Equipment
Furniture and Fixtures
Accumulated Depreciation - Furnitures and Fixtures
Delivery Equipment
Accumulated Depreciation - Delivery Equipment
Office Equipment
Accumulated Depreciation - Office Equipment
Vouchers Payable
Deposits from Customers
SS Premiums Payable
Medicare Premiums Payable
HDMF Premiums Payable
Withholding Taxes Payable
Value Added Taxes Payable
Input Tax
Output Tax
Mortgage Payable
Capital Stock
Retained Earnings
Sales
Cost of Goods Sold
Factory Overhead
Applied Factory Overhead - Cutting Department
Applied Factory Overhead - Assembling Department
Applied Factory Overhead - Finishing Department
Marketing Expense Control
Administrative Expense Control
Income from Scrap Sales
Purchase Discount
Interest Expense
TOTALS
Accrued Payroll
EC Premiums Payable
Interest Payable
Factory Overhead - Cutting Department
Factory Overhead - Assembling Department
Factory Overhead - Finishing Department
OverApplied Factory Overhead
Income Tax Expense
Income Tax Payable
TOTALS
Debit
113,791.31
5,000.00
9,262.50
Adjustments
Credit
Debit
300.00
95,658.52
7,628.00
32,832.00
2,500.00
75,000.00
500,000.00
Debit
113,791.31
5,000.00
9,262.50
5,689.57
P
6,840.84
750.00
5,625.00
2,354.17
11,250.00
138,000.00
5,179.17
1,500.00
5,179.17
68,000.00
3,000.00
3,000.00
145,000.00
3,500.00
3,500.00
16,000.00
145,000.00
7,000.00
7,000.00
16,000.00
933.33
14,066.25
6,875.00
3,033.40
587.50
900.00
9,903.28
11,325.09
700.00
4,610.80
587.50
900.00
15,698.00
2,352.00
2,352.00
18,050.00
335,000.00
650,000.00
103,289.50
396,339.30
16,000.00
1,633.33
14,066.25
6,875.00
7,644.20
1,175.00
1,800.00
9,903.28
27,023.09
1,633.33
14,066.25
6,875.00
7,644.20
1,175.00
1,800.00
9,903.28
27,023.09
335,000.00
650,000.00
103,289.50
396,339.30
335,000.00
650,000.00
103,289.50
18,050.00
188,655.98
73,366.24
12,190.70
2,588.26
1,633.92
1,963.66
47,795.13
125,650.85
396,339.30
188,655.98
85,556.94
26,174.83
30,315.24
29,700.64
4,403.00
10,679.17
188,655.98
85,556.94
28,763.09
31,949.16
31,664.30
52,198.13
136,330.02
28,763.09
31,949.16
31,664.30
52,198.13
136,330.02
100.00
70.00
3,450.00
P 1,649,942.53
5,989.57
68,000.00
1,500.00
Credit
95,658.52
14,468.84
32,832.00
1,750.00
75,000.00
500,000.00
11,250.00
2,825.00
145,000.00
Debit
113,791.31
5,000.00
9,262.50
5,989.57
138,000.00
68,000.00
95,658.52
14,468.84
32,832.00
1,750.00
75,000.00
500,000.00
5,625.00
138,000.00
Credit
85,556.94
28,763.09
31,949.16
31,664.30
100.00
70.00
3,450.00
100.00
70.00
6,900.00
6,900.00
P 1,649,942.53
1,080.00
160.00
3,450.00
1,080.00
160.00
3,450.00
1,080.00
160.00
3,450.00
37,645.54
24,073.06
23,838.34
6,735.67
P
55,613.71
6,735.67
P
6,735.67
55,613.71
P 1,684,404.24
37,645.54
24,073.06
23,838.34
6,819.61
6,735.67
6,735.67
P 1,684,404.24
654,310.23
666,819.34
P 1,214,763.17
6,735.67
P 1,202,254.06
Net Income
P
12,509.11
666,819.34
666,819.34
P 1,214,763.17
12,509.11
P 1,214,763.17
Basis
Floor Area
Machine Cost
Direct Charge
KW-Hours
Floor Area
No. of Workers
No. of Workers
Floor Area
Direct Charge
No. of Workers
Direct Charge
No. of Workers
Machine Cost
Labor Hours
TOTAL
CUTTING
ASSEMBLING
FINISHING
5,625.00
2,825.00
2,619.00
2,970.00
750.00
37,500.00
16,825.00
1,639.64
4,410.30
3,393.00
4,200.00
1,300.00
1,500.00
2,109.38
2,330.23
420.00
1,485.00
281.25
16,071.43
7,210.71
614.87
2,074.10
1,454.14
1,800.00
557.14
1,237.29
2,109.37
175.56
814.00
594.00
281.25
10,714.29
4,807.15
614.86
1,328.50
969.43
1,200.00
371.43
93.22
1,406.25
319.21
1,385.00
891.00
187.50
10,714.28
4,807.14
409.91
1,007.70
969.43
1,200.00
371.43
169.49
85,556.94
37,645.54
24,073.06
23,838.34
TOTAL
5,625.00
2,825.00
2,619.00
2,970.00
750.00
37,500.00
16,825.00
1,639.64
4,410.30
3,393.00
4,200.00
1,300.00
1,500.00
85,556.94
P 31,804.00
51,424.40
(1)
83,228.40
(2)
P 2,619.00
32,832.00
35,451.00
P 47,777.40
(3)
39,032.32
P 28,763.09
31,949.16
31,664.30
92,376.55
P 179,186.27
24,888.36
P 204,074.63
14,468.84
P 189,605.79
P 27,834.40
23,590.00
P 51,424.40
P 2,429.00
190.00
P 2,619.00
P 20,937.32
18,095.00
P 39,032.32
P 396,339.30
181,836.37
(4)
Gross Profit
P 214,502.93
Less: Expenses
Administrative Expenses
Marketing Expenses
Income from Operations
Add: Other Income
Less: Interest Expense
P 136,330.02
52,198.13
P 25,974.78
170.00
6,900.00
(5)
P 19,244.78
(6)
6,735.67
188,528.15
P 12,509.11
P 94,708.71
189,605.79
P 284,314.50
P 95,658.52
6,819.61
102,478.13
P 181,836.37
P
P
100.00
70.00
170.00
P 19,244.78
35%
P 6,735.67
Balance, January 1
Profir for the Quarter
Capital Stock
650,000.00
Balance, March 31
650,000.00
Retained Earnings
P
103,289.50
12,509.11
P
115,798.61
P
P
9,262.50
5,989.57
113,791.31
5,000.00
3,272.93
95,658.52
14,468.84
32,832.00
1,750.00
75,000.00
P
P
P
P
P
500,000.00
11,250.00
138,000.00
5,179.17
68,000.00
3,000.00
145,000.00
7,000.00
16,000.00
1,633.33
488,750.00
132,820.83
65,000.00
138,000.00
14,366.67
P 1,180,711.10
14,066.25
6,875.00
7,644.20
1,175.00
160.00
1,800.00
9,903.28
3,450.00
1,080.00
6,735.67
27,023.09
335,000.00
Shareholders' Equity
Capital Stock
Retained Earnings
650,000.00
115,798.61
P 1,180,711.10