Account Number Description

Classification Type
Elements
200100 Petty Cash
Cash
Current Assets Assets
200101 Cash In Transit Cash
Current Assets Assets
210100 EPCIB-1470-00522-6 Mkt 0
Cash
Current Assets Assets
210101 EPCIB-1470-00596-0 Mkt 1
Cash
Current Assets Assets
210105 EPCIB-1470-00557-9 Dvo Cash
Current Assets Assets
210106 EPCIB-1470-00555-2 Cdo Cash
Current Assets Assets
210107 EPCIB-1470-01130-7 Ilg Cash
Current Assets Assets
210113 EPCIB-1470-01355-5 Bcd Cash
Current Assets Assets
210114 EPCIB-1470-01354-7 Ilo Cash
Current Assets Assets
210120 EPCI-1470-10928-5-QC (new)
Cash
Current Assets Assets
210121 EPCI-1470-12330-0-Cebu (New)
Cash
Current Assets Assets
210122 EPCI-1470-12331-8-Mla (New)
Cash
Current Assets Assets
210124 EPCI-1470-12329-6-Bgo (New)
Cash
Current Assets Assets
210125 EPCI-1470-14256-8 Urdaneta Branch
Cash
Current Assets Assets
210126 EPCI-1470-14672-5 Dial 1-800
Cash
Current Assets Assets
210130 EPCIB-5470-00105-6 US$ Cash
Current Assets Assets
210200 Metrobank-HO-Bacolod
Cash
Current Assets Assets
210230 MBTC 2096-02403-1 USD Cash
Current Assets Assets
210300 EPCIB CA 1420-00184-0 Cash
Current Assets Assets
210301 MBTC CA 7-096-50270-9 Cash
Current Assets Assets
210302 PNB CA 264-830635-3
Cash
Current Assets Assets
210400 RCBC CA1-159-00220-5
Cash
Current Assets Assets
210401 RCBC 1-159-00219-1
Cash
Current Assets Assets
210503 Time Deposit Standard Charterd Cash
Current Assets Assets
210999 Cash Clearing Cash
Current Assets Assets
210500 Time Deposit EPCIB
Cash
Current Assets Assets
210505 Time Deposit RCBC
Cash
Current Assets Assets
200110 Cash Advance-Staff (Float)
Accounts Receivable
Current Assets
Assets
230000 Accounts Rec (Local Currency) Accounts Receivable
Current Assets
Assets
230001 Accounts Rec-Employee Accounts Receivable
Current Assets Assets
230010 Accounts Rec-Distr (Local Cur) Accounts Receivable
Current Assets
Assets
240000 Other Debtors Accounts Receivable
Current Assets Assets
220000 Closing Stock Merchandise Inventories Current Assets Assets
220100 Closing Stock Clearing Merchandise Inventories Current Assets Assets
370000 Provision for Expenses Merchandise Inventories Current Assets Assets
109999 Construction in Progress
Other Current Assets
Current Assets
Assets
240500 INPUT VAT RECEIVABLE
Other Current Assets
Current Assets Assets
240502 Suspense Vat Input
Other Current Assets
Current Assets Assets
260500 Prepayments
Other Current Assets
Current Assets Assets
260510 Prepayment Income Tax Other Current Assets
Current Assets Assets
340520 Income Tax Payable
Other Current Assets
Current Assets Assets
370600 Provision for Taxation Other Current Assets
Current Assets Assets
250410 E.Excel Int.(S) Pte-NonTrade R Due from Related Parties
Non-Curr
ent Assets
Assets
100200 Renovation
Capital Assets Non-Current Assets
Assets
100300 Motor Vehicle Capital Assets Non-Current Assets
Assets
100400 Furniture & Fittings
Capital Assets Non-Current Assets
Assets
100500 Computer & Hardware
Capital Assets Non-Current Assets
Assets
100600 Office Equipment
Capital Assets Non-Current Assets
Assets
150200 Accum Dep-Renovation
Capital Assets Non-Current Assets
Assets
150300 Accum Dep-Motor Vehicle Capital Assets Non-Current Assets
Assets
150400 Accum Dep-Furniture & Fittings Capital Assets Non-Current Assets
Assets
150500 Accum Dep-Computer & Hardware Capital Assets Non-Current Assets
Assets

150600 Accum Dep-Office Equipment

Capital Assets Non-Current Assets
Assets
370700 Deferred Tax-Current
Deferred Tax Asset
Non-Current Assets
Assets
160010 PLDT Share Investment Other Non-Current Asset Non-Current Assets
Assets
240100 Refundable Deposits
Other Non-Current Asset Non-Current Assets
Assets
350450 E.Excel Mfg.(S)-Trade Pay
Trade Payable Current Liabilities
Liabilities
350550 BVC Trade Payable
Trade Payable Current Liabilities
Liabilit
ies
330600 Bonus/Rebate Payable
Rebates Payable Current Liabilities
Liabilit
ies
360000 Accruals
Accrued Expense Current Liabilities
Liabilities
370005 Provision for Elemente Value
Provision for Pr
omotions
Current Liabilities
Liabilities
310000 Accounts Payable-(Local Cur)
Other Payables Current Liabilities
Liabilities
310100 Accounts Payable Clearing
Other Payables Current Liabilities
Liabilities
320000 Sundry Creditors
Other Payables Current Liabilities
Liabilit
ies
340500 GST/VAT (Output) Payable
Other Payables Current Liabilities
Liabilities
340510 Witholding Tax Payable Expanded Other Payables Current Liabilities
Liabilities
340511 Witholding Tax Payable Compensation
Other Payables Current Liabilit
ies
Liabilities
360101 SSS/Pag-ibig Loan payable
Other Payables Current Liabilities
Liabilities
360102 SSS/Pag-ibig/Philhealth Prem
Other Payables Current Liabilities
Liabilities
360500 Prepayment Income
Other Payables Current Liabilities
Liabilit
ies
350150 E.Excel Malaysia-Trade Pay
Due to Related P
arties Current Liabilities
Liabilities
350160 E.Excel Malaysia-Non Trade Pay Due to Related Parties Current Liabilit
ies
Liabilities
350410 E.Excel (S)-Non Trade Pay
Due to Related Parties Current Liabilit
ies
Liabilities
370001 Provision Retirement Benefit
Retirement Benefit Obligation Non-Curr
ent Liabilities Liabilities
400000 Capital Capital Stock Equity Equity
450000 (r) Retained Earnings Retained Earnings
Equity Equity
500100 Sales-Beverage Sale of Goods Revenues
Revenues
500160 Sales-Paste
Sale of Goods Revenues
Revenues
500200 Sales-Capsules Sale of Goods Revenues
Revenues
500300 Sales-Set
Sale of Goods Revenues
Revenues
500400 Sales-Elemente Sale of Goods Revenues
Revenues
500450 Sales-Elem Make Up
Sale of Goods Revenues
Revenues
500500 Sales-Family
Sale of Goods Revenues
Revenues
500600 Sales Liquid
Sale of Goods Revenues
Revenues
500700 Sales-Promo
Sale of Goods Revenues
Revenues
500800 Sales-Elemente Skin Care
Sale of Goods Revenues
Revenues
500900 Sales-Elemente Make Up Sale of Goods Revenues
Revenues
510500 Sales-Non-Products
Sale of Goods Revenues
Revenues
550200 Bank Interest Earned - Fin
Interest Income Other Revenues Revenues
550100 Realized Gain/(Loss)Forex
Foreign Currency Gains (Losses) Other Re
venues Revenues

550150 Unrealized Gain/(Loss) Forex - Fin

Foreign Currency Gains (Losses)
Other Revenues Revenues
550400 Miscellaneous Income
Miscellaneous Income
Other Revenues Revenues
620100 COS - Beverage Cost of Goods Sold
Cost of Goods Sold
Expenses
620160 COS -Paste
Cost of Goods Sold
Cost of Goods Sold
Expenses
620200 COS -Capsule
Cost of Goods Sold
Cost of Goods Sold
Expenses
620300 COS - Set
Cost of Goods Sold
Cost of Goods Sold
Expenses
620400 COS -Elemente Skin Care Cost of Goods Sold
Cost of Goods Sold
Expenses
620450 COS -Elem Make up
Cost of Goods Sold
Cost of Goods Sold
Expenses
620500 COS - Family
Cost of Goods Sold
Cost of Goods Sold
Expenses
620600 COS - Liquid
Cost of Goods Sold
Cost of Goods Sold
Expenses
620700 COS - Promo
Cost of Goods Sold
Cost of Goods Sold
Expenses
630500 COS - Non Product
Cost of Goods Sold
Cost of Goods Sold
Expenses
630600 COS - Elemente Skin Care
Cost of Goods Sold
Cost of Goods So
ld
Expenses
630700 COS - Elemente Make up Cost of Goods Sold
Cost of Goods Sold
Expenses
670200 Courier Charges Cost of Goods Sold
Cost of Goods Sold
Expenses
670300 Freight/Shipping Charges
Cost of Goods Sold
Cost of Goods So
ld
Expenses
670500 Rental-Warehouse
Cost of Goods Sold
Cost of Goods Sold
Expenses
670600 Transport Charges
Cost of Goods Sold
Cost of Goods Sold
Expenses
700100 Distributors Sales Rebates
Cost of Goods Sold
Cost of Goods So
ld
Expenses
700105 Promotional Fund Expense
Advertising and Pormotions
Operatin
g Expenses
Expenses
710200 Function-1st rally
Advertising and Pormotions
Operating Expens
es
Expenses
710400 Function - Convention Advertising and Pormotions
Operating Expens
es
Expenses
710600 Function-Exhibition
Advertising and Pormotions
Operating Expens
es
Expenses
730100 Training - Conference Advertising and Pormotions
Operating Expens
es
Expenses
730200 Training - OPP Meeting Advertising and Pormotions
Operating Expens
es
Expenses
730210 Training - Distributor Advertising and Pormotions
Operating Expens
es
Expenses
730300 Training-Meeting Expenses
Advertising and Pormotions
Operatin
g Expenses
Expenses
730400 Training - Gathering Expenses Advertising and Pormotions
Operatin
g Expenses
Expenses
740100 Others-Promotions
Advertising and Pormotions
Operating Expens
es
Expenses
740200 Others-Publication
Advertising and Pormotions
Operating Expens
es
Expenses
810400 Staff Welfare-Staff Trng Trip Advertising and Pormotions
Operatin
g Expenses
Expenses
810500 Staff Recruitment Expense
Advertising and Pormotions
Operatin
g Expenses
Expenses
860300 Others-License & Registration Taxes and Licenses
Operating Expens
es
Expenses
850910 Fixed Asset Expense Off Repairs and Maintenance Expenses
Operatin
g Expenses
Expenses
860700 Others-Repair & Main-Motor Vehicle
Repairs and Maintenance Expenses

Operating Expenses
Expenses
860800 Others-Repair & Maint-Office
Repairs and Maintenance Expenses
Operating Expenses
Expenses
860900 Others-Rep & Maint-Off Eq
Repairs and Maintenance Expenses
Operating Expenses
Expenses
860950 Others-Rep & Main-Comp Sys
Repairs and Maintenance Expenses
Operating Expenses
Expenses
800100 Emoluments-Salaries & Wages
Salaries and Employees Benefits Operatin
g Expenses
Expenses
800200 Emoluments-Directors Fee
Salaries and Employees Benefits Operatin
g Expenses
Expenses
800300 Emoluments-CPF/EPFContribution Salaries and Employees Benefits Operatin
g Expenses
Expenses
800450 Emoluments-Bonus-Staff Salaries and Employees Benefits Operating Expens
es
Expenses
810200 Staff Welfare-Insurance Salaries and Employees Benefits Operating Expens
es
Expenses
810250 Staff Welfare-Medical Fees
Salaries and Employees Benefits Operatin
g Expenses
Expenses
810300 Staff Welfare-Food
Salaries and Employees Benefits Operating Expens
es
Expenses
810310 Staff Welfare-Per Diem-Finance Salaries and Employees Benefits Operatin
g Expenses
Expenses
810350 Staff Welfare-Staff Uniform
Salaries and Employees Benefits Operatin
g Expenses
Expenses
810420 Staff Welfare Non Taxable
Salaries and Employees Benefits Operatin
g Expenses
Expenses
810450 Staff Welfare - Retirement
Salaries and Employees Benefits Operatin
g Expenses
Expenses
810550 Staff Welfare Non Taxable
Salaries and Employees Benefits Operatin
g Expenses
Expenses
830100 Rental-Office Rent Expenses Operating Expenses
Expenses
830110 Rental-Association Dues Rent Expenses Operating Expenses
Expenses
850700 Others-Electricity
Communications, Light and Water Operating Expens
es
Expenses
860500 Others-Postage & Courier
Communications, Light and Water Operatin
g Expenses
Expenses
870400 Others-Telephone & Fax Others- Telephone and Fax
Operating Expens
es
Expenses
850505 Others-Depreciation-Renovation Depreciation and Amortization Expenses
Operating Expenses
Expenses
850510 Others-Depn-Motor Vehicle
Depreciation and Amortization Expenses
Operating Expenses
Expenses
850515 Others-Dep-Furniture
Depreciation and Amortization Expenses Operatin
g Expenses
Expenses
850520 Others-Dep-Computer
Depreciation and Amortization Expenses Operatin
g Expenses
Expenses
850530 Others-Dep-Office Equip Depreciation and Amortization Expenses Operatin
g Expenses
Expenses
870300 Others-Security Charges Security Services
Operating Expenses
Expenses
850110 Others-Accom-Business Transportation and Travel Expenses
Operatin
g Expenses
Expenses
870500 Others-Transpo-Local
Transportation and Travel Expenses
Operatin
g Expenses
Expenses
870600 Others-Travel Exp-Overseas
Transportation and Travel Expenses
Operating Expenses
Expenses
820100 Prof Fees-Audit Fees
Professional Fees
Operating Expenses
Expenses
820300 Prof Fees-Legal &Prof Fee
Professional Fees
Operating Expens

es
Expenses
810100 Staff Welfare-Accom-Staff
Representation Expenses Other Operating
Expenses
Expenses
850800 Others-Entertainment
Representation Expenses Other Operating Expenses
Expenses
700200 Commission-BankCharges Bank Charges
Other Operating Expenses
Expenses
850250 Others-Bank Charges
Bank Charges
Other Operating Expenses
Expenses
860400 Others-Newspaper & Periodicals Supplies Expense
Other Operating
Expenses
Expenses
860600 Others-Printing & Stationery
Supplies Expense
Other Operating
Expenses
Expenses
860605 Others-Photocopy Charges
Supplies Expense
Other Operating
Expenses
Expenses
550300 Gain/(Loss) on FA Disposal-Adm Loss (Gain) on Sale of Properties
Other Operating Expenses
Expenses
860100 Others-Insurance-Office Insurance Expenses
Other Operating Expenses
Expenses
860200 Others-Insurance-Motor Vehicle Insurance Expenses
Other Operating
Expenses
Expenses
810150 Staff Welfare-Annual Dinner
Miscellaneous Expenses Other Operating
Expenses
Expenses
850450 Others-Commission-Mkt Miscellaneous Expenses Other Operating Expenses
Expenses
850600 Others-Donation Miscellaneous Expenses Other Operating Expenses
Expenses
860000 Others-General Expenses Miscellaneous Expenses Other Operating Expenses
Expenses
870100 Loss on damaged inventory
Loss on damaged inventory
Other Op
erating Expenses
Expenses
900500 Income Tax Expense-Current
Income Tax Expense- Current
Income T
ax Provisions Expenses
900500.2
Income tax expense - final tax Income Tax Expense- Current
Income Tax Provisions Expenses
900500-DEF
Deferred Income Tax
Income Tax Expense- Deferred
Income T
ax Provisions Expenses