TERESITA-BUENAFL

CHART OF ACC
ACCT NO.

1000
1200
1201
1300
1400
1600
1601
1800

2000
2100
2201
2202

3000
3100

1200-00001
1200-00002
1200-00003
1200-00004
 TERESITA-BUENAFLOR SHOES
CHART OF ACCOUNTS

ASSETS
CASH
ACCOUNTS RECEIVABLE
ALLOWANCE FOR BAD DEBTS
INVENTORY
PREPAID RENT
OFFICE EQUIPMENT
ACCUMULATED DEPRECIATION - OFFICE EQUIPMENT
LAND

LIABILITIES
ACCOUNTS PAYABLE
NOTES PAYABLE
SALARIES PAYABLE
UTILITIES PAYABLE

OWNER'S EQUITY
J. RIVERA, CAPITAL
J. RIVERA, DRAWING

ACCOUNTS RECEIVABLE - SUBSIDIARY LEDGER

JERONE COMPANY
ELMIRA COMPANY
NESTOR COMPANY
CRISTINE COMPANY
TA-BUENAFLOR SHOES
ART OF ACCOUNTS
ACCT NO.

4100
4101
4102

5100
6100
6150
6200
6250
6300
6350
6400
6450
6500
6700

2000-00001
2000-00002
2000-00003
2000-00004
OR SHOES GENERAL
JOURNAL
UNTS

REVENUE
SALES
SALES RETURNS AND ALLOWANCES BALANCES
SALES DISCOUNT
PRIM-TRIA
EXPENSES BALANCE
COST OF GOODS SOLD
SALARIES EXPENSE ADJUSTED
SUPPLIES EXPENSE TRIAL BALA
UTILITIES EXPENSE
TRAVEL EXPENSE CHANGES
RENT EXPENSE OWNER'S
FUEL EXPENSE EQUITY
ADVERTISING EXPENSE BALANCE
COMMISSIONS EXPENSE SHEET
DEPRECIATION EXPENSE
INTEREST EXPENSE
INCOME
STATEMEN

POST CLOSI
TRIAL BALA
ACCOUNTS PAYABLE - SUBSIDIARY LEDGER
WILMY, INC.
JESSA CORP.
ANJY, INC.
CRISTIAN CORPORATION
GENERAL ADJUSTING WORKING
JOURNAL JOURNAL PAPER

GENERAL LEDGERS

BALANCES

PRIM-TRIAL
BALANCE

ADJUSTED
TRIAL BALANCE

CHANGES IN CLICK FOR HYPERLINKS

OWNER'S
EQUITY

BALANCE
SHEET

INCOME
STATEMENT

POST CLOSING-
TRIAL BALANCE
 TERESITA BUENAFLOR SHOES
BEGINNING BALANCES
Date Particulars Ref
1-Feb CASH 110
ACCOUNTS RECIEVABLE 120
MERCHANDISING INVENTORY 130
SUPPLIES 140
PREPAID INSURANCE 150
LAND 160
BUILDING 170
ACCUMULATED DEPRECIATION-BUILDING 175
EQUIPMENT 180
ACCUMULATED DEPRECIATION-EQUIPMENT 185
ACCOUNTS PAYABLE 210
SALARIES PAYABLE 220
MORTGAGE PAYABLE 230
BUENAFLOR, CAPITAL 310
OES
S HOME
Debit Credit CASH
₱ 33,000.00 DEBIT
192,000.00 (BEGIN.) 33000
413,000.00
51,000.00
48,000.00
460,000.00
1,750,000.00
350,000.00
2,310,000.00
630,000.00
108,000.00
Supplies
2,600,000.00 DEBIT
1,569,000.00 (BEGIN.) 51,000
₱ 5,257,000.00 ₱ 5,257,000.00

Building
DEBIT
(BEGIN.) 1,750,000

Accumulated Depreciation-Equipment
DEBIT
 Mortage Payable
DEBIT
 CASH Accounts Recievable
CREDIT DEBIT CREDIT
(BEGIN.) 192,000

Supplies Prepaid Insurance

CREDIT DEBIT CREDIT
(BEGIN.) 48,000

Building Accumulated Depreciation-Building

CREDIT DEBIT CREDIT
(BEGIN.) 350,000

lated Depreciation-Equipment Accounts Payable

CREDIT DEBIT CREDIT
(BEGIN.) 630,000 (BEGIN.) 108,000
Mortage Payable Buenaflor, Capital
CREDIT DEBIT CREDIT
(BEGIN.) 2,600,000 (BEGIN.) 1,569,000
 Merchandising Inventory
DEBIT CREDIT
(BEGIN.) 413,000

Land
DEBIT CREDIT
(BEGIN.) 460,000

Equipment
DEBIT CREDIT
(BEGIN.) 2,310,000

Salaries Payable
DEBIT CREDIT
 T

Date
1-Feb

2-Feb

4-Feb

5-Feb

7-Feb

8-Feb

9-Feb

10-Feb

12-Feb
14-Feb

15-Feb

16-Feb

18-Feb

19-Feb

20-Feb

22-Feb

23-Feb

24-Feb
25-Feb

26-Feb

28-Feb
 TERESITA BUENAFL
GENERAL JOU
Particulars
Cash
Accounts Recievable
Collected from costumers on account.

Accounts Payable
Puchases Discounts
Cash
Paid creditors on cash.

Purchases
Accounts Payable
Purchased merchandise on account.

Accounts Recievable
Sales
Collected from costumers on account from Gonzales.

Advertising Expense
Cash
Paid Advertsiing on cash.

Cash
Sales
Collected cash from costumers.

Accounts Payable
Purchases Discounts
Cash
Collected from costumers on account.

Transportation In
Cash
Paid Transportation expense.

Sales Return And Allowances

Accounts Recievable
Received returned merchandise from Gonzales.

Cash
Sales Discounts
 Accounts Recievable
Received Cash payment from Gonzales.

Interest expense
Cash
Paid interest on mortage payable expense.

Salaries expense
Cash
Paid interest on mortage payable expense.

Accounts Recievable
Sales
Sold merchandising on account from Ronzales Corp.

Transportation Out
Cash
Paid Trasportation out for the sold merchandise.

Supplies
Cash
Bought Supplies on cash.

Purchases
Accounts Payable
Bought Merchandise on Account.

Miscellaneous Expense
Cash
Bought Supplies on cash.

Cash
Sales Discount
Accounts Recievable
Received Payment From Ronzales Corp.

Purchases
Accounts Payable
Bought Merchandise on Account.

Transportation In
Cash
Paid Transpotation for the Purchased Merchandise.
 Accounts Recievable
Sales
Sold Merchandise On account.

Sales Return And Allowances

Accounts Recievable
Received return merchandise from ronzales

Buenaflor, Widrawals
Cash
Sold Merchandise On account.

Accounts Payable
Purchases Return and allowances
Return merchandise from Agustin.
 HOME

Ref Debit Credit

120 ₱ 113,000.00
410 113,000.00

210 64,000.00
530 1,920.00
110 62,080.00

510 170,000.00
210 170,000.00

120 270,000.00
410 270,000.00

670 6,000.00
110 6,000.00

110 250,000.00
410 250,000.00

210 170,000.00
530 5,100.00
110 164,900.00

540 4,000.00
110 4,000.00

420 70,000.00
120 70,000.00

110 196,000.00
430 4,000.00
120 200,000.00

680 26,000.00
110 26,000.00

610 51,000.00
110 51,000.00

120 392,000.00
410 392,000.00

660 4,000.00
110 4,000.00

140 21,000.00
110 21,000.00

510 125,000.00
210 125,000.00

690 7,000.00
110 7,000.00

110 384,160.00
430 7,840.00
120 392,000.00

510 373,000.00
210 373,000.00

540 9,000.00
110 9,000.00
120 420,000.00
410 420,000.00

420 71,000.00
120 71,000.00

320 400,000
110 400,000

210 25,000
520 25,000
 CASH Accounts Recievable
DEBIT CREDIT DEBIT CREDIT
33,000.00 192,000.00 113000
113000 62,080.00
6,000.00 270,000.00
250,000.00 70,000.00
164,900.00 200,000.00
4,000.00 392,000.00
196,000.00 392,000.00
26,000.00 420,000.00
51,000.00 71,000.00
4,000.00 1,274,000.00 846,000.00
21,000.00 428,000.00
7,000.00
384,160.00
9,000.00
400,000.00
976,160.00 754,980.00
221,180.00

Supplies Prepaid Insurance

DEBIT CREDIT DEBIT CREDIT
51,000.00 48,000.00
21,000.00

72,000.00 48,000.00

Building Accumulated Depreciation-Building

DEBIT CREDIT DEBIT CREDIT
1,750,000.00 350,000.00
 1,750,000.00 350,000.00

Accumulated Depreciation-Equipment Accounts Payable

DEBIT CREDIT DEBIT CREDIT
630,000.00 108,000.00
64,000.00
170,000.00
170,000.00
125,000.00
630,000.00 373,000.00
25,000.00
259,000.00 776,000.00
517,000.00

Mortage Payable Buenaflor, Capital

DEBIT CREDIT DEBIT CREDIT
2,600,000.00 1,569,000.00

2,600,000.00 1,569,000.00

Income Summary Sales

DEBIT CREDIT DEBIT CREDIT

270,000.00
250000
392,000.00
420,000.00
1,332,000.00
 Sales Discounts Purchases
DEBIT CREDIT DEBIT CREDIT
4,000.00 170,000.00
7840 125000
373,000.00

11,840.00 668,000.00

Purchases Discounts Transportation In

DEBIT CREDIT DEBIT CREDIT
5,100.00 4,000.00
1,920.00 9000

7,020.00 13,000.00

Supplies Expense Insurance Expense

DEBIT CREDIT DEBIT CREDIT

Depreciation Expense-Equipment Transportation Out

DEBIT CREDIT DEBIT CREDIT
4,000.00

4,000.00
 Interest Expense Miscellaneous Expense
DEBIT CREDIT DEBIT CREDIT
26,000.00 7,000.00

26,000.00 7,000.00
 Merchandising Inventory
DEBIT CREDIT
413,000.00

413,000.00

Land
DEBIT CREDIT
460,000.00

460,000.00

Equipment
DEBIT CREDIT
2,310,000.00
 2,310,000.00

Salaries Payable
DEBIT CREDIT

Buenaflor, Widrawals
DEBIT CREDIT
400,000.00

400,000.00

Sales Return & Allowances

DEBIT CREDIT
70,000.00
71000

141,000.00
 Purchases Return & Allowances
DEBIT CREDIT
25,000.00

25,000.00

Salaries Expense
DEBIT CREDIT
51,000.00

51,000.00

Depreciation Expense-Building
DEBIT CREDIT

Advertising Expense
DEBIT CREDIT
6,000.00

6,000.00
 TERESITA BUENAFLOR SHO

ADJUSTED TRIAL BALANC

For the month of Febuary

Account Titles
CASH
ACCOUNTS RECIEVABLE
MERCHANDISING INVENTORY
SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
ACCUMULATED DEPRECIATION-BUILDING
EQUIPMENT
ACCUMULATED DEPRECIATION-EQUIPMENT
ACCOUNTS PAYABLE
SALARIES PAYABLE
MORTGAGE PAYABLE
BUENAFLOR, CAPITAL
BUENAFLOR, WIDRAWALS
INCOME SUMMARY
SALES
SALES RETURN & ALLOWANCES
SALES DISCOUNTS
PURCHASES
PURCHASES RETURN & ALLOWANCES
PURCHASES DISCOUNTS
TRANSPORTATION IN
SALARIES EXPENSE
SUPPLIES EXPENSE
INSURANCE EXPENSE
DEPRECIATION EXPENSE-BUILDING
DEPRECIATION EXPENSE-EQUIPMENT
TRANSPORTATION OUT
ADVERTISING EXPENSE
INTEREST EXPENSE
MISCELLANEOUS EXPENSE
TOTAL
 HOME

Trial Balance
Debit Credit
221,180.00
428,000.00
413,000.00
72,000.00
48,000.00
460,000.00
1,750,000.00
350,000.00
2,310,000.00
630,000.00
517,000.00

2,600,000.00
1,569,000.00
400,000.00

1,332,000.00
141,000.00
11,840.00
668,000.00
25,000.00
7,020.00
13,000.00
51,000.00

4,000.00
6,000.00
26,000.00
7,000.00
7,030,020.00 7,030,020.00
-
 T

Date
28-Feb
 TERESITA BUENAFL
ADJUSTING EN
Particulars
Salaries Expense
Salaries Payable
To record Accrued Salaries on Febuary 28.

Insurance Expense
Prepaid Insurance
To record used Insurance for the month of febuary.

Depreciation Expense-Building
Accumulated Depreciation-Building
Depreciation for Building.

Depreciation Expense-Equipment
Accumulated Depreciation-Equipment
Depreciation for Equipment.

Supplies Expense
Supplies
To record Supplies used for the month.
 HOME

Ref Debit Credit

120 ₱ 51,000.00
410 51,000.00

210 2,000.00
530 2,000.00

510 9,000.00
210 9,000.00

510 12,000.00
210 12,000.00

510 58,000.00
210 58,000.00
 TERESITA BUENA

ADJUSTED TRIA

For the year ended

Account Titles
CASH
ACCOUNTS RECIEVABLE
MERCHANDISING INVENTORY
SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
ACCUMULATED DEPRECIATION-BUILDING
EQUIPMENT
ACCUMULATED DEPRECIATION-EQUIPMENT
ACCOUNTS PAYABLE
SALARIES PAYABLE
MORTGAGE PAYABLE
BUENAFLOR, CAPITAL
BUENAFLOR, WIDRAWALS
INCOME SUMMARY
SALES
SALES RETURN & ALLOWANCES
SALES DISCOUNTS
PURCHASES
PURCHASES RETURN & ALLOWANCES
PURCHASES DISCOUNTS
TRANSPORTATION IN
SALARIES EXPENSE
SUPPLIES EXPENSE
INSURANCE EXPENSE
DEPRECIATION EXPENSE-BUILDING
DEPRECIATION EXPENSE-EQUIPMENT
TRANSPORTATION OUT
ADVERTISING EXPENSE
INTEREST EXPENSE
MISCELLANEOUS EXPENSE

TOTAL
 TERESITA BUENAFLOR SHOES

ADJUSTED TRIAL BALANCE

For the year ended July 31, 201A

Adjustments Adjusted Trial Balance
Debit Credit Debit
₱ 221,180.00
₱ 428,000.00
₱ 413,000.00
₱ 58,000.00 ₱ 14,000.00
₱ 2,000.00 ₱ 46,000.00
₱ 460,000.00
₱ 1,750,000.00
₱ 9,000.00
₱ 2,310,000.00
₱ 12,000.00

₱ 51,000.00

₱ 400,000.00

₱ 141,000.00
₱ 11,840.00
₱ 668,000.00

₱ 13,000.00
₱ 51,000.00 ₱ 102,000.00
₱ 58,000.00 ₱ 58,000.00
₱ 2,000.00 ₱ 2,000.00
₱ 9,000.00 ₱ 9,000.00
₱ 12,000.00 ₱ 12,000.00
₱ 4,000.00
₱ 6,000.00
₱ 26,000.00
₱ 7,000.00

₱ 132,000.00 ₱ 132,000.00 ₱ 7,102,020.00

 HOME

Adjusted Trial Balance

Credit

₱ 359,000.00

₱ 642,000.00
₱ 517,000.00
₱ 51,000.00
₱ 2,600,000.00
₱ 1,569,000.00

₱ 1,332,000.00

₱ 25,000.00
₱ 7,020.00

₱ 7,102,020.00
 TERESITA BUENAFLOR SHOES
Statement of Changes in Owner's Equity HOME

BUENAFLOR, CAPITAL ₱ 1,569,000.00

Add: Net Income for the period ₱ 288,180.00
Additional Capital 0
₱ 1,857,180.00

Less: Drawings 400000 1857180

BUENAFLOR, CAPITAL, 02/28/22 ₱ 1,457,180.00
 TERESITA BUENAFLOR SHOES
STATEMENT OF FINANTIAL POSITION
FEBUARY, 28, 2022
ASSETS
Current Assets
CASH ₱ 221,180.00
ACCOUNTS RECEIVABLE 428000
MERCHANDISE INVENTORY 397000
MEDICAL SUPPLIES 14000
PREPAID INSURANCE 46000

Non-Current Assets
LAND ₱ 460,000.00

BUILDING 1750000
Less: Accumulated Depreciation - BUILDING (359,000.00)
1,391,000.00

MEDICAL EQUIPMENT 2310000

Less: Accummulated Deprecaition - MEDICAL EQUIPMENT (642,000.00)
1,668,000.00

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
ACCOUNTS PAYABLE ₱ 517,000.00
SALARIES PAYABLE 51000
MORTAGE PAYABLE 2600000

₱ 3,168,000.00
TOTAL LIABILITIES

Owner's Equity
BUENAFLOR, CAPITAL ₱ 1,569,000.00
BUENAFLOR, WIDRAWALS 400000
TOTAL LIABILITIES AND OWNER'S EQUITY
NET INCOME
 HOME

₱ 1,106,180.00

₱ 3,519,000.00

₱ 4,625,180.00

₱ 3,168,000.00

₱ 3,168,000.00

₱ 1,169,000.00

₱ 4,337,000.00
₱ 288,180.00
₱ 4,625,180.00
 TERESITA BUENAFLOR SHOES
INCOME STATEMENT
FOR THE MONTH ENDED, FEBUARY

NET SALES
Gross Sale
Less: Sales Return & Allowances
Sales Discounts
Net Sales

COST OF SALES
Merchandise Inventory, 02/1/22
Purchases
Less: Purchases Return & Allowances (25000.00)
Purchases Discounts (7020.00)
NET PURCHASES
Transportation In
Net cost of purchases
Goods Available For Sale
Less: Merchandise Inventory, 02/28/22
Cost of Sales
GROSS PROFIT

OPERATING EXPENSES
Selling Expenses
Transportation Out
Total selling Expenses
Adminisrative Expenses
Salaries Expense
Supplies Expense
Insurance Expense
Depreciation Expense-Building
Depreciation Expense-Equipment
Advertising Expense
Interest Expense
Miscelleneous Expense
Total Operating Expenses
Operating Profit
PROFIT
SHOES
NT HOME
FEBUARY

₱ 1,332,000.00
(141000.00)
(11840.00) (152840.00)
₱ 1,179,160.00

₱ 413,000.00
668,000.00

(32020.00)
635,980.00
13,000.00
648,980.00
₱ 1,061,980.00
(397000.00)
664,980.00
₱ 514,180.00

₱ 4,000.00
4,000.00

102,000.00
58,000.00
2,000.00
9,000.00
12,000.00
6,000.00
26,000.00
7,000.00 222,000.00
(226000.00)
₱ 288,180.00
₱ 288,180.00
 TERESITA BUENAFLOR SHOES
CLOSING ENTRIES
Date Particulars Ref
28-Feb Merchandise Inventory, End
Sales
Purchases Returns & Allowances
Purchases Discounts
Income Summary

Income Summary
Merchandise Inventory Beg.
Sales Return & A llowances
Sales Discounts
Purchases
Transportation In
SALARIES EXPENSE
SUPPLIES EXPENSE
INSURANCE EXPENSE
DEPRECIATION EXPENSE-BUILDING
DEPRECIATION EXPENSE-EQUIPMENT
TRANSPORTATION OUT
ADVERTISING EXPENSE
INTEREST EXPENSE
MISCELLANEOUS EXPENSE

Income Summary
Buenaflor, Capital

Buenaflor, Capital
Buenaflor, Widrawals
TERESITA BUENAFLOR SHOES
HOM
CLOSING ENTRIES
Debit Credit
397,000.00
1,332,000.00
25,000.00
7,020.00
1,761,020.00

1,472,840.00
413,000.00
141,000.00
11,840.00
668,000.00
13,000.00
102,000.00
58,000.00
2,000.00
9,000.00
12,000.00
4,000.00
6,000.00
26,000.00
7,000.00

288180
288180

400000
4000000
HOME

INCOME SUMMARY
1,761,020.00
1472840

1472840 1761020
288180 288180
0

Merchandise Inventory
413,000.00 413,000.00
397,000.00

397,000.00 0

PURCHASES RETURNS & ALLOWANCES

25000 25000

SALES DISCOUNT
11840 11840

SALARIES EXPENSE
102000 102000

DEPRECIATION EXPENSE-BUILDING
9000 9000
 0

ADVERTISING EXPENSE
6000 6000

0
 BUENAFLOR, CAPITAL SALES
1569000 1,332,000.00
288180
400000

400000 1857180
1457180

PURCHASES DISCOUNTS SALES RETURN & ALLOWANC

7020 7020 141000

PURCHASES TRANSPORTATION IN
668000 668000 13000

SUPPLIES EXPENSE INSURANCE EXPENSE

58000 58000 2000

DEPRECIATION EXPENSE-EQUIPMENT TRANSPORTATION OUT

12,000.00 12,000.00 4,000.00
 0

INTEREST EXPENSE MISCELLANEOUS EXPENSE

26,000.00 26,000.00 7,000.00

0
 SALES
1,332,000.00

ES RETURN & ALLOWANCES

141000

TRANSPORTATION IN
13000

INSURANCE EXPENSE
2000

TRANSPORTATION OUT
4,000.00
 0

MISCELLANEOUS EXPENSE
7,000.00

0
 Account Titles
CASH
ACCOUNTS RECIEVABLE
MERCHANDISING INVENTORY
SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
ACCUMULATED DEPRECIATION-BUILDING
EQUIPMENT
ACCUMULATED DEPRECIATION-EQUIPMENT
ACCOUNTS PAYABLE
SALARIES PAYABLE
MORTGAGE PAYABLE
BUENAFLOR, CAPITAL
BUENAFLOR, WIDRAWALS
INCOME SUMMARY
SALES
SALES RETURN & ALLOWANCES
SALES DISCOUNTS
PURCHASES
PURCHASES RETURN & ALLOWANCES
PURCHASES DISCOUNTS
TRANSPORTATION IN
SALARIES EXPENSE
SUPPLIES EXPENSE
INSURANCE EXPENSE
DEPRECIATION EXPENSE-BUILDING
DEPRECIATION EXPENSE-EQUIPMENT
TRANSPORTATION OUT
ADVERTISING EXPENSE
INTEREST EXPENSE
MISCELLANEOUS EXPENSE
TOTAL
 TERESITA BUENAFLO

WORKSHEET
For the month ended
Trial Balance Adjustments
Debit Credit Debit
₱ 221,180.00
₱ 428,000.00
₱ 413,000.00
₱ 72,000.00
₱ 48,000.00
₱ 460,000.00
₱ 1,750,000.00
₱ 350,000.00
₱ 2,310,000.00
₱ 630,000.00
₱ 517,000.00

₱ 2,600,000.00
₱ 1,569,000.00
₱ 400,000.00

₱ 1,332,000.00
₱ 141,000.00
₱ 11,840.00
₱ 668,000.00
₱ 25,000.00
₱ 7,020.00
₱ 13,000.00
₱ 51,000.00 ₱ 51,000.00
₱ 58,000.00
₱ 2,000.00
₱ 9,000.00
₱ 12,000.00
₱ 4,000.00
₱ 6,000.00
₱ 26,000.00
₱ 7,000.00
₱ 7,030,020.00 ₱ 7,030,020.00 ₱ 132,000.00
 TERESITA BUENAFLOR SHOES

WORKSHEET
For the month ended febuary
Adjustments Adjusted Trial Balance
Credit Debit Credit
₱ 221,180.00
₱ 428,000.00
₱ 413,000.00
₱ 58,000.00 ₱ 14,000.00
₱ 2,000.00 ₱ 46,000.00
₱ 460,000.00
₱ 1,750,000.00
₱ 9,000.00 ₱ 359,000.00
₱ 2,310,000.00
₱ 12,000.00 ₱ 642,000.00
₱ 517,000.00
₱ 51,000.00 ₱ 51,000.00
₱ 2,600,000.00
₱ 1,569,000.00
₱ 400,000.00

₱ 1,332,000.00
₱ 141,000.00
₱ 11,840.00
₱ 668,000.00
₱ 25,000.00
₱ 7,020.00
₱ 13,000.00
₱ 102,000.00
₱ 58,000.00
₱ 2,000.00
₱ 9,000.00
₱ 12,000.00
₱ 4,000.00
₱ 6,000.00
₱ 26,000.00
₱ 7,000.00
₱ 132,000.00 ₱ 7,102,020.00 ₱ 7,102,020.00
NET INCOME
 Income Statement Balance Sheet
Debit Credit Debit
221,180.00
428,000.00
413,000.00 397,000.00 397,000.00
14,000.00
46,000.00
460,000.00
1,750,000.00

2,310,000.00

400,000.00

1,332,000.00
141,000.00
11,840.00
668,000.00
25,000.00
7,020.00
13,000.00
102,000.00
58,000.00
2,000.00
9,000.00
12,000.00
4,000.00
6,000.00
26,000.00
₱ 7,000.00
₱ 1,472,840.00 ₱ 1,761,020.00 ₱ 6,026,180.00
₱ 288,180.00
₱ 1,761,020.00 ₱ 1,761,020.00 ₱ 6,026,180.00
 HOME

Balance Sheet
Credit

359,000.00

642,000.00
517,000.00
51,000.00
2,600,000.00
1,569,000.00

₱ 5,738,000.00
₱ 288,180.00
₱ 6,026,180.00
 TERESITA BUENAFLOR SHOES
POST-CLOSING TRIAL BALANCE
For the year month ended FEB, 28, 2022

Account Titles
CASH
ACCOUNTS RECIEVABLE
MERCHANDISING INVENTORY
SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
ACCUMULATED DEPRECIATION-BUILDING
EQUIPMENT
ACCUMULATED DEPRECIATION-EQUIPMENT
ACCOUNTS PAYABLE
SALARIES PAYABLE
MORTGAGE PAYABLE
BUENAFLOR, CAPITAL

TOTAL
NAFLOR SHOES
HOME
TRIAL BALANCE
ended FEB, 28, 2022
Adjusted Trial Balance
Debit Credit
₱ 221,180.00
₱ 428,000.00
₱ 413,000.00
₱ 14,000.00
₱ 46,000.00
₱ 460,000.00
₱ 1,750,000.00
₱ 359,000.00
₱ 2,310,000.00
₱ 642,000.00
₱ 517,000.00
₱ 51,000.00
₱ 2,600,000.00
₱ 1,457,180.00

₱ 5,642,180.00 ₱ 5,626,180.00
OME