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Debit
Credit
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Debit
Credit
Transaction date
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
Adjustments
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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Cash
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0
0
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0
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0
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0
0
0
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0
0
0
0
0
0
Accounts Receivable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
0-Jan
Total
Balance
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Accounts Receivable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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Supplies
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Prepaid Rent
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Prepaid Rent
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Prepaid Insurance
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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Service vehicles
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Php
0
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0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Service vehicles
0
0
0
0
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Equipment
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Php
0
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0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Equipment
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Accumulated Depreciation-Equipment
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0
0
0
0
0
0
0
0
0
0
0
0
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0
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0
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0
0
0
0
0
0
0
0
0
0
Accounts Payable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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Php
0
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0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Accounts Payable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
Notes Payable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Salaries Payable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Salaries Payable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Utilities Payable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Interest Payable
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
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Php
0
0
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0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Interest Payable
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
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0
0
0
0
0
0
0
0
0
0
0
0
Consulting Revenues
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Referral Revenues
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Referral Revenues
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
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0
0
0
0
0
0
0
0
0
0
Salaries Expense
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
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0
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0
0
0
0
0
0
Supplies Expense
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Supplies Expense
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Rent Expense
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Insurance Expense
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Insurance Expense
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Utilities Expense
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Depreciation Expense-equipment
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Miscellaneous Expense
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Miscellaneous Expense
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Interest Expense
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Capital
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Withdrawals
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
Withdrawals
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
0
0
0
0
0
0
0
0
Php
AAA Company
Trial Balance
May 31,200A
Debit
Credit
Cash
Accounts Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Service Vehicles
Accumulated Depreciation-Service Vehicles
Equipment
Accumulated Depreciation-equipment
Accounts Payable
Notes Payable
Salaries Payable
Utilities Payable
Interest Payable
Unearned Referral Revenues
Capital
Withdrawals
Consulting Revenues
Referral Revenues
Salaries Expense
Supplies Expense
Rent Expense
Insurance Expense
Utilities Expense
Depreciation Expense-Service Vehicle
Depreciation Expense-equipment
Miscellaneous Expense
Interest Expense
Allowance for doubtful accounts
Total
Php
Php
AAA Company
Income Statement
For the Month Enden May 31, 200A
Revenues
Consulting Revenues
Referral Revenues
Total
Expenses
Salaries Expense
Supplies Expense
Rent Expense
Insurance Expense
Utilities Expense
Depreciation Expense-Service Vehicle
Depreciation Expense-equipment
Miscellaneous Expense
Interest Expense
Total
Profit
200A
Php
Php
Php
AAA Company
Balance Sheet
May 31, 200A
Assets
Current Assets
Cash
Accounts Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Total Current Assets
Property and Equipment
Service Vehicle
Less: Accumulated Depreciation
Equipment
Less: Accumulated Depreciation
Total Assets
Liabilities
Current Liabilities
Notes Payable
Accounts Payable
Salaries Payable
Utilities Payable
Interest Payable
Unearned Referral Revenues
Total Current Liabilities
Owner's Equity
Capital
Add:
Total
Less:
Profit
Withdrawals
Total Owner's Equity
Total Liabilities and Owner's Equity
Php
Php
Php
Php
Php