APORBO, JADESHEEN IT BUS

TANGIAN, JOMMEL

UNADJUSTED TRIAL BALANCE

PARTICULARS DEBIT
CASH IN BANK ₱ 763,232.00
ACCOUNTS RECEIVABLE 443,440.00
MERCHANDISE INVENTORY 45,000.00
STORE SUPPLIES 10,000.00
PREPAID INTEREST 80,000.00
SERVICE VEHICLE 700,000.00
ACCOUNTS PAYABLE
LOANS PAYABLE
VAT PAYABLE
TANGIAN & APORBO, CAPITAL
TANGIAN & APORBO, DRAWING 30,000.00
SALES
SALES RETURNS AND ALLOWANCES 8,000.00
SALES DISCOUNTS 5,000.00
SERVICE REVENUE
PURCHASES 675,000.00
PURCHASE RETURNS AND ALLOWANCES
PURCHASE DISCOUNT
FREIGHT IN 5,000.00
FREIGHT OUT 3,920.00
SALARIES EXPENSE 50,000.00
TAXES AND LICENCES 15,000.00
RENT EXPENSE 30,000.00
ADJUSTMENTS
MERCHANDISE INVENTORY END.
BAD DEBT EXPENSE
ALLOWANCE FOR DOUBTFUL ACCOUNTS
STORE SUPPLIES EXPENSE
INTEREST EXPENSE
DEPRECIATION EXPENSE
ACCUMULATED DEPRECIATION
UTILITIES EXPENSE
ACCRUED UTILITY EXPENSE
TOTAL
PROFIT
TOTAL ₱ 2,863,592.00
 BSA II

TANGIAN & APORBO CAR SERVICE BUSINESS

WORKSHEET
FEBRUARY 29, 2018
ADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE
CREDIT DEBIT CREDIT DEBIT
₱ 763,232.00
443,440.00
45,000.00
₱ 6,000.00 4,000.00
6,667.00 73,333.00
700,000.00
₱ 340,400.00
500,000.00
31,092.00
1,045,000.00
30,000.00
902,000.00
8,000.00
5,000.00
35,000.00
675,000.00
6,500.00
3,600.00
5,000.00
3,920.00
50,000.00
15,000.00
30,000.00

₱ 22,172.00 22,172.00
22,172.00
6,000.00 6,000.00
6,667.00 6,667.00
11,250.00 11,250.00
11,250.00
18,000.00 18,000.00
18,000.00

₱ 2,863,592.00 ₱ 64,089.00 ₱ 64,089.00 ₱ 2,915,014.00

S

DJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET

CREDIT DEBIT CREDIT DEBIT
₱ 763,232.00
443,440.00
₱ 45,000.00
4,000.00
73,333.00
700,000.00
₱ 340,400.00
500,000.00
31,092.00
1,045,000.00
30,000.00
902,000.00 ₱ 902,000.00
8,000.00
5,000.00
35,000.00 35,000.00
675,000.00
6,500.00 6,500.00
3,600.00 3,600.00
5,000.00
3,920.00
50,000.00
15,000.00
30,000.00

102,000.00 102,000.00
22,172.00
22,172.00
6,000.00
6,667.00
11,250.00
11,250.00
18,000.00
18,000.00
901,009.00 1,049,100.00 2,116,005.00
148,091.00
₱ 2,915,014.00 ₱ 1,049,100.00 ₱ 1,049,100.00 ₱ 2,116,005.00
BALANCE SHEET
CREDIT

₱ 340,400.00
500,000.00
31,092.00
1,045,000.00

22,172.00

11,250.00

18,000.00
1,967,914.00
148,091.00
₱ 2,116,005.00