Sheet1

Note 4 Trade and other receivables

AR Php115,000.00
less: allowance for bad debts Php8,000.00
TOTAL trade and other receivablesPhp107,000.00

Note5 PPE
land Php250,000.00
buildings Php1,440,000.00
less: accu amort building Php530,000.00 Php910,000.00
Equip Php624,000.00
less: accu amort equipt Php351,000.00 Php273,000.00
TOTAL PPE Php1,433,000.00

Note 6 intangible patents

patents Php120,000.00
less: accu amort patents Php22,000.00 Php98,000.00

trademarks Php60,000.00
less: accu amort trademarks Php17,000.00 Php43,000.00

TOTAL intangible Php141,000.00

ASSET
CA: CL
Cash and cash equivalents Php86,250.00 trade and other receivables note 7
financial assets Php61,000.00
trade and other receivables Php107,000.00
inventory Php322,000.00 NCL
note9 BP
deff tax liab
NCA
PPE note5 Php1,433,000.00 EQUITY
inv in asso Php250,000.00 Note 8 Share capital
Investmen in prop Php1,000,000.00 Note 10 additional paid in cap
intangible note 6 Php141,000.00 accu profit
appro accu profit

TOTAL ASSETS Php3,400,250.00 TOTAL LIABILITIES AND EQUITY

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 Sheet1
Note 7 trade and other payable
AP Php236,000.00

inc tax payable Php150,000.00

salaries pay Php20,000.00
sss Php21,250.00
w/t pay Php30,000.00
TOTAL trades and other liable Php457,250.00

Note 8 Share capital

ord share cap Php1,300,000.00
pref share Php210,000.00
share dividends Php24,000.00
Php1,534,000.00

Note9 BP
BP(due in 2018 Php800,000.00
disct on BP Php69,000.00

Note 10 additional paid in capital

share premium ord Php240,000.00
share premium pref Php81,000.00
Php321,000.00

Php457,250.00

Php731,000.00
Php50,000.00

Php1,534,000.00
Php321,000.00
Php262,000.00
Php45,000.00

Php3,400,250.00

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