ALBERT TEJERO-TAX CONSULTANT

WORKING PAPER
AS OF DECEMBER 31,2005
UNADJUSTED TRIAL BALANCE ADJUSTMENTS
ACCOUNT 12 POINTS 10 POINTS
CODE ACCOUNT TITLES DEBITS CREDITS DEBITS
110 Cash P 9 3 8 0 0 00
120 Accounts Receivable 4 8 0 0 0 00
130 Fees Receivable 1 0 0 0 0 00
140 Supplies 7 2 0 0 00
150 Office Equipment 7 5 0 0 0 00
155 Accumulated Depreciation
210 Accounts Payable 3 8 0 0 0 00
220 Salaries Payable
310 Tejero, Capital 1 5 0 0 0 0 00
320 Tejero, Withdrawals 1 2 0 0 0 00
330 Income Summary
410 Consulting Revenues 6 8 0 0 0 00
510 Salaries Expense 1 2 0 0 0 00 1 8 0 0 00
520 Supplies Expense 2 5 0 0 00
530 Rent Expense 8 0 0 0 00
540 Depreciation Expense 8 0 0 00
TOTAL 2 5 6 0 0 0 00 2 5 6 0 0 0 00 1 5 1 0 0 00
NET INCOME
GRAND TOTTAL
ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENTS STA
17 POINTS 10 POINTS 15 PO
CREDITS DEBITS CREDITS DEBITS CREDITS DEB
9 3 8 0 0 00
4 8 0 0 0 00
1 0 0 0 0 00
2 5 0 0 00 4 7 0 0 00
7 5 0 0 0 00
8 0 0 00 8 0 0 00
3 8 0 0 0 00
1 8 0 0 00 1 8 0 0 00
1 5 0 0 0 0 00
1 2 0 0 0 00

1 0 0 0 0 00 7 8 0 0 0 00 7 8 0 0 0 00
1 3 8 0 0 00 1 3 8 0 0 00
2 5 0 0 00 2 5 0 0 00
8 0 0 0 00 8 0 0 0 00
8 0 0 00 8 0 0 00
1 5 1 0 0 00 2 6 8 6 0 0 00 2 6 8 6 0 0 00 2 5 1 0 0 00 7 8 0 0 0 00
5 2 9 0 0 00
7 8 0 0 0 00 7 8 0 0 0 00
 STATEMENTS OF FINANCIAL POSITION CLOSING ENTRIES POST CLOSING TRIAL BALANCE
15 POINTS
DEBITS CREDITS DEBITS CREDITS DEBITS
9 3 8 0 0 00
4 8 0 0 0 00
1 0 0 0 0 00
4 7 0 0 00
7 5 0 0 0 00
8 0 0 00
3 8 0 0 0 00
1 8 0 0 00
1 5 0 0 0 0 00 1 2 0 0 0 00 5 2 9 0 0 00
1 2 0 0 0 00 1 2 0 0 0 00
5 2 9 0 0 00 5 2 9 0 0 00
7 8 0 0 0 00
1 3 8 0 0 00
2 5 0 0 00
8 0 0 0 00
8 0 0 00
2 4 3 5 0 0 00 1 9 0 6 0 0 00 1 4 2 9 0 0 00 1 4 2 9 0 0 00 2
5 2 9 0 0 00
2 4 3 5 0 0 00 2 4 3 5 0 0 00
 POST CLOSING TRIAL BALANCE

DEBITS CREDITS DEBITS

9 3 8 0 0 00 100
4 8 0 0 0 00
1 0 0 0 0 00
4 7 0 0 00
7 5 0 0 0 00
8 0 0 00
3 8 0 0 0 00
1 8 0 0 00
1 9 0 9 0 0 00
0 00
0 00

3 1 5 0 0 00 2 3 1 5 0 0 00
 JOURNAL

SQ DATE ACCOUNT TITLES AND EXPLANATIONS

2018

Dec. 1 Accounts Payable

Cash
Purchase discount

Dec. 3 Cash
Sales Discount
Accounts Receivable

Dec. 4 Accounts Receivable

Sales

Dec. 5 Sales Returns and Allowances

Account Receivables

Dec. 7 Purchases
Accounts Payable

Dec. 9 Accounts Payable

Purchase Returns and Allowances

Dec. 10 Interest Expense

Cash

Dec. 11 Cash
Sales Discount
Accounts Receivable

Dec. 12 Transportation Out

Cash

Dec. 13 Accounts Payable

Purchases Discounts
Cash

Dec. 14 Accounts Receivable

Sales

Dec. 14 Transportation In
Cash
 Dec. 15 Salaries Expense
Cash

Dec. 18 Purchases
Accounts Payable

Dec. 18 Office Supplies

Cash

Dec. 19 Cash
Sales Discounts
Accounts Receivable

Dec. 20 Accounts Payable

Purchases Returns and Allowances

Dec.21 Representation Expense

Cash

Dec. 23 Accounts Receivable

Sales

Dec. 24 Accounts Payable

Purchase Discount
Cash

Dec. 26 Representation Expense

Cash

Dec. 28 Transportation In
Cash

Dec, 29 Purchases
Accounts Payable

Dec. 29 Sales Returns and Allowances

Accounts Receivable

Dec.30 Repairs Expense

Cash

Dec. 31 Castro, Withdrawal

Cash

Adjusting Entries
a Salaries Expense
Salaries Payable

b Insurance Expense
Prepaid Insurance

c Depreciation Expense- Building

Depreciation Expense- equipment
Accumulated depreciation-Building
Accumulated depreciation-Equipment

d Office Supplies Expense

Office Supplies

e Income Summary
Merchandise Inventory, Beginning

Merchandise Inventory, Ending

Income Summary
 ₱1,132,500.00

P.R DEBIT CREDIT

210 ₱115,000.00
₱112,700.00
₱2,300.00

₱174,600.00
₱5,400.00
₱180,000.00

₱210,000.00
₱210,000.00

₱25,000.00
₱25,000.00

₱232,000.00
₱232,000.00

₱12,000.00
₱12,000.00

₱8,000.00
₱8,000.00

₱203,700.00
₱6,300.00
₱210,000.00

₱13,000.00
₱13,000.00

₱220,000.00
₱4,400.00
₱215,600.00

₱330,000.00
₱330,000.00

₱6,000.00
₱6,000.00
 ₱74,000.00
₱74,000.00

₱113,000.00
₱113,000.00

₱9,000.00
₱9,000.00

₱320,100.00
₱9,900.00
₱330,000.00

₱8,000.00
₱8,000.00

₱3,000.00
₱3,000.00

₱242,000.00
₱242,000.00

₱105,000.00
₱2,100.00
₱102,900.00

₱9,000.00
₱9,000.00

₱4,000.00
₱4,000.00

₱378,000.00
₱378,000.00

₱18,000.00
₱18,000.00

₱19,000.00
₱19,000.00

₱170,000.00
₱170,000.00
 ₱73,000.00
₱73,000.00

₱2,000.00
₱2,000.00

₱3,000.00
₱4,500.00
₱3,000.00
₱4,500.00

₱33,000.00
₱33,000.00

₱426,000.00
₱426,000.00

₱653,000.00
₱653,000.00
 COMPANY NAME
WORKSHEET
FOR THE PERIOD ENDED 20XX
Unadjusted Trial Balance TRANSACTIONS Adjustments Adjusted Trial Balance Income Statement Statement of Financial Position Closing Entries

ACCOUNT TITLES Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

110 Cash
120 Accounts Receivable
130 Merchandise Inventory
140 Office Supplies
150 Prepaid Insurance
160 Land
170 Building
180 Accumulated Depreciation-Building
190 Equipment
200 Accumulated Depreciation-Equipment
210 Accounts Payable
220 Mortgage Payable
230 Castro, Capital

Total - - - - - - - - - - - -
-
Post Closing Trial Balance

Debit Credit
 INCOME STATEMENTS 9 points
FOR THE YEAR ENDED DECEMBER 31,2018
STATEMENT OF CHANGES IN OWNER'S EQUITY
AS OF THE YEAR ENDED DECEMBER 31,2018
 ALBERT TEJERO TAX CONSULTANT
STATEMENTS OF FINANCIAL POSITION
AS OF THE YEAR ENDED DECEMBER 31,2018