Account

200100
200101
210100
210101
210105
210106
210107
210113
210114
210120
210121
210122
210124
210125
210126
210130
210200
210230
210300
210301
210302
210400
210401
210503
210999
210500
210505
200110
230000
230001
230010
240000
220000
220100
370000
109999
240500
240502
260500
260510
340520
370600
250410
100200
100300
100400
100500
100600
150200
150300
150400
150500
150600
370700
160010
240100
350450
350550
330600

Number Description
2010
2009
Petty Cash
192,000.00
192,000.00
Cash In Transit 5,506,885.82
2,525,485.05
EPCIB-1470-00522-6 Mkt 0
23,565,555.40 18,887,613.84
EPCIB-1470-00596-0 Mkt 1
887,387.49
1,110,700.59
EPCIB-1470-00557-9 Dvo 853,835.71
575,009.79
EPCIB-1470-00555-2 Cdo 691,704.36
249,667.68
EPCIB-1470-01130-7 Ilg 498,340.05
156,406.91
EPCIB-1470-01355-5 Bcd 70,465.69
30,770.77
EPCIB-1470-01354-7 Ilo 426,218.54
259,534.66
EPCI-1470-10928-5-QC (new)
356,416.45
636,116.85
EPCI-1470-12330-0-Cebu (New)
527,150.01
716,387.37
EPCI-1470-12331-8-Mla (New)
225,208.37
239,363.78
EPCI-1470-12329-6-Bgo (New)
250,033.48
332,830.25
EPCI-1470-14256-8 Urdaneta Branch
8.13
8.13
EPCI-1470-14672-5 Dial 1-800
308,220.89
143,288.22
EPCIB-5470-00105-6 US$ 640,381.96
7,409,725.68
Metrobank-HO-Bacolod
3,219,063.34
3,052,189.28
MBTC 2096-02403-1 USD
24,074.53
EPCIB CA 1420-00184-0
MBTC CA 7-096-50270-9
10,227.40
11,004.55
PNB CA 264-830635-3
3,296,859.72
3,637,601.76
RCBC CA1-159-00220-5
1,930,808.92
RCBC 1-159-00219-1
2,032,981.21
Time Deposit Standard Charterd 3,329,284.94
3,313,382.97
Cash Clearing
3,009.17
(72.00)
Time Deposit EPCIB
15,496,952.66 12,169,684.95
Time Deposit RCBC
3,006,400.00
Cash Advance-Staff (Float)
4,305.00
125,962.82
Accounts Rec (Local Currency)
300.00
2,170,019.66
Accounts Rec-Employee
313,471.12
304,670.95
Accounts Rec-Distr (Local Cur) 11,826.25
13,096.25
Other Debtors
22,183.49
35,553.40
Closing Stock
47,217,918.98 47,071,381.44
Closing Stock Clearing 3,515,400.00
11,475,045.00
Provision for Expenses (18,409,436.84)
(18,409,436.84)
Construction in Progress
30,060.00
INPUT VAT RECEIVABLE
Suspense Vat Input
627,158.57
Prepayments
829,448.91
769,102.09
Prepayment Income Tax
245,850.45
Income Tax Payable
(293,411.66)
Provision for Taxation E.Excel Int.(S) Pte-NonTrade R 11,514.91
11,514.91
Renovation
12,063,283.43 13,316,753.48
Motor Vehicle
2,799,931.81
2,799,931.81
Furniture & Fittings
2,650,426.86
2,650,426.86
Computer & Hardware
9,188,436.94
8,306,756.79
Office Equipment
5,494,752.40
5,000,902.76
Accum Dep-Renovation
(5,549,713.27) (4,921,879.76)
Accum Dep-Motor Vehicle (2,799,931.81) (2,756,674.53)
Accum Dep-Furniture & Fittings (2,635,979.30) (2,631,180.64)
Accum Dep-Computer & Hardware
(8,409,919.25) (8,077,237.08)
Accum Dep-Office Equipment
(4,839,831.63) (4,677,399.55)
Deferred Tax-Current
7,075,214.17
7,100,248.46
PLDT Share Investment
66,500.00
66,500.00
Refundable Deposits
2,023,856.98
1,995,505.19
E.Excel Mfg.(S)-Trade Pay
2,786,772.00
11,475,045.00
BVC Trade Payable
727,216.00
Bonus/Rebate Payable
14,192,954.88 13,570,355.25

360000 Accruals
2,632,624.03
2,510,535.68
370005 Provision for Elemente Value
269,809.56
268,751.31
310000 Accounts Payable-(Local Cur)
2,283,607.51
1,364,404.64
310100 Accounts Payable Clearing
(174,525.70)
(174,525.71)
320000 Sundry Creditors
13,401.92
18,456.92
340500 GST/VAT (Output) Payable
1,873,852.71
805,691.10
340510 Witholding Tax Payable Expanded 601,943.40
544,487.53
340511 Witholding Tax Payable Compensation
286,054.95
285,435.56
360101 SSS/Pag-ibig Loan payable
52,366.81
49,399.88
360102 SSS/Pag-ibig/Philhealth Prem
(64,116.79)
(61,079.19)
360500 Prepayment Income
720,678.38
632,682.87
350150 E.Excel Malaysia-Trade Pay
55,070.
93
350160 E.Excel Malaysia-Non Trade Pay 104,186.96
350410 E.Excel (S)-Non Trade Pay
370001 Provision Retirement Benefit
5,347,984.82
5,262,171.00
400000 Capital 26,000,000.00 26,000,000.00
450000 (r) Retained Earnings
54,947,119.80 46,066,978.52
500100 Sales-Beverage 81,360,013.45 65,847,268.69
500160 Sales-Paste
206,276.75
390,910.70
500200 Sales-Capsules 58,925,524.11 64,642,871.45
500300 Sales-Set
9,968,316.94
10,842,026.80
500400 Sales-Elemente 6,280,731.24
500450 Sales-Elem Make Up
552,816.06
500500 Sales-Family
3,027,578.58
2,983,508.94
500600 Sales Liquid
20,100,014.31 37,515,929.47
500700 Sales-Promo
3,421,093.75
500800 Sales-Elemente Skin Care
7,894,238.03
500900 Sales-Elemente Make Up 925,611.98
510500 Sales-Non-Products
800,113.39
1,419,262.52
550200 Bank Interest Earned - Fin
676,505.10
490,415.59
550100 Realized Gain/(Loss)Forex
51,893.15
204,289.37
550150 Unrealized Gain/(Loss) Forex - Fin
173,375.48
4,114.03
550400 Miscellaneous Income
296,283.68
453,935.34
620100 COS - Beverage 27,348,314.90 21,980,953.97
620160 COS -Paste
70,221.02
118,740.70
620200 COS -Capsule
19,821,616.83 21,707,572.82
620300 COS - Set
3,324,168.70
3,640,492.34
620400 COS -Elemente Skin Care 1,981,299.33
620450 COS -Elem Make up
332,300.65
620500 COS - Family
1,206,743.27
1,188,566.12
620600 COS - Liquid
6,221,009.15
11,599,647.49
620700 COS - Promo
46,159.27
1,911,579.91
630500 COS - Non Product
754,799.19
928,298.02
630600 COS - Elemente Skin Care
2,609,909.33
630700 COS - Elemente Make up 743,469.17
670200 Courier Charges 970,114.40
813,656.53
670300 Freight/Shipping Charges
670500 Rental-Warehouse
405,982.50
392,070.00
670600 Transport Charges
700100 Distributors Sales Rebates
61,193,962.45 65,176,508.12
700105 Promotional Fund Expense
1,640,449.41
4,221,563.51
710200 Function-1st rally
41,617.80
770,765.36
710400 Function - Convention
710600 Function-Exhibition
72,473.56
121,724.94
730100 Training - Conference
42,990.27
730200 Training - OPP Meeting 88,483.79
59,380.21
730210 Training - Distributor 927,622.19
1,281,849.10
730300 Training-Meeting Expenses
86,476.17
45,795.50

730400 Training - Gathering Expenses

493,588.32
128,462.27
740100 Others-Promotions
147,426.06
740200 Others-Publication
48,214.28
810400 Staff Welfare-Staff Trng Trip
189,716.05
118,062.03
810500 Staff Recruitment Expense
47,586.40
28,445.50
860300 Others-License & Registration
1,347,682.27
1,545,450.46
850910 Fixed Asset Expense Off 25,127.46
32,261.61
860700 Others-Repair & Main-Motor Vehicle
233,480.13
122,297.45
860800 Others-Repair & Maint-Office
95,403.65
100,986.54
860900 Others-Rep & Maint-Off Eq
57,980.04
34,035.18
860950 Others-Rep & Main-Comp Sys
(4,138.39)
13,768.57
800100 Emoluments-Salaries & Wages
12,560,805.86 13,083,263.57
800200 Emoluments-Directors Fee
819,580.50
852,645.30
800300 Emoluments-CPF/EPFContribution 803,797.14
845,596.81
800450 Emoluments-Bonus-Staff 2,421,795.03
2,547,366.82
810200 Staff Welfare-Insurance 50,339.39
48,227.63
810250 Staff Welfare-Medical Fees
462,825.80
531,533.92
810300 Staff Welfare-Food
182,261.14
306,862.02
810310 Staff Welfare-Per Diem-Finance 1,450.00
810350 Staff Welfare-Staff Uniform
3,100.00
28,204.24
810420 Staff Welfare Non Taxable
161,935.32
810450 Staff Welfare - Retirement
85,813.82
810550 Staff Welfare Non Taxable
161,216.91
830100 Rental-Office
8,645,949.71
8,346,709.13
830110 Rental-Association Dues 1,244,962.89
1,234,717.72
850700 Others-Electricity
3,221,228.69
2,627,090.37
860500 Others-Postage & Courier
795,170.82
865,774.59
870400 Others-Telephone & Fax 1,463,833.32
1,541,406.81
850505 Others-Depreciation-Renovation 1,135,064.30
1,256,546.51
850510 Others-Depn-Motor Vehicle
43,257.28
119,818.24
850515 Others-Dep-Furniture
4,798.66
6,120.18
850520 Others-Dep-Computer
332,682.17
208,323.56
850530 Others-Dep-Office Equip 162,432.08
137,910.53
870300 Others-Security Charges 3,938,023.72
3,584,505.92
850110 Others-Accom-Business
801,794.56
745,176.11
870500 Others-Transpo-Local
313,312.68
338,426.67
870600 Others-Travel Exp-Overseas
199,812.96
254,383.21
820100 Prof Fees-Audit Fees
465,554.36
425,669.84
820300 Prof Fees-Legal &Prof Fee
376,632.35
382,507.97
810100 Staff Welfare-Accom-Staff
20,496.43
850800 Others-Entertainment
443,307.20
859,020.11
700200 Commission-BankCharges 2,435,437.77
2,501,758.86
850250 Others-Bank Charges
225,469.84
358,751.53
860400 Others-Newspaper & Periodicals 24,803.15
30,613.08
860600 Others-Printing & Stationery
338,819.22
313,331.42
860605 Others-Photocopy Charges
8,612.23
14,356.22
550300 Gain/(Loss) on FA Disposal-Adm 1,000,453.54
116,105.08
860100 Others-Insurance-Office 130,741.86
125,578.99
860200 Others-Insurance-Motor Vehicle 27,813.85
36,524.38
810150 Staff Welfare-Annual Dinner
379,031.55
233,790.65
850450 Others-Commission-Mkt
850600 Others-Donation 860000 Others-General Expenses 318,957.26
160,419.09
870100 Loss on damaged inventory
1,871.00
900500 Income Tax Expense-Current
1,157,857.40
1,274,589.19
900500.2
Income tax expense - final tax 133,089.76
97,048.17
900500-DEF
Deferred Income Tax
25,034.29
72,270.01