Philippine Folk Dance
performance of Kalinga of the Mountain Province in the
*One of the Philippine Cultures that incorporate influences
from immigrants and conquerors.
*Developed while Filipinos were working in the fields,
celebrating feasts, harvest, birth and weddings.
*The form of dances represents the rituals, feasts, harvest
and etc.
*From courtship dances to those portraying various elements
of nature, many different sub-genres exist within Philippine
folk dancing.
Traditional Folk Dances of the Philippines The Philippines has many
popular folk dances which have evolved and changed as they have
been passed down from generation to generation. Although a
particular dance might be performed slightly differently from one
region to the next, its remains true to its roots. It is impossible to
know when exactly dancing became a part of life in the Philippines.
Many traditional dances were designed to thank the gods for natural
and agricultural events, such as rain and harvests. The dances were
performed during festivals and remembrances of past military
victories, and still are performed at celebrations of births and
weddings in modern times. Many modern folk dance festivals still
feature ancient dances performed in costume of the tribal period of
the Philippines. There are some of the most popular dances in each
regions from Luzon, Visayas and Mindanao.
Philippine Folk dances from Luzon
• Cariñosa
• Banga
• Maglalatik
• PandanggosaIlaw
• Balse
• Jotabal
• Makonggo
Cariñosa -a word that describes an affectionate, friendly
and lovable women. This dance is performed in
flirtatious manner. Dancers make a number of
flirtatious movements as they hide behind fans or
handkerchiefs and peek out at one another. The
essence of the dance is the courtship between two
sweethearts.
Bangga -The Banga or pot dance is a contemporary
Philippines. This dance illustrates the languid grace of a
tribe otherwise known as fierce warriors. -This dance
displays the Igorot women on their way to the river to
fetch the daily water supply for their family. It shows
the skill and strength of the women as they would carry
heavy laiden cly pots (banga) full of water.
Maglalatik -a mock war dance that depicts a fight over
coconut meat, a highly- prized food. The dance is
broken into four parts: two devoted to the battle and
two devoted to reconciling. The men of the dance wear
coconut shells as part of their costumes, and they slap
them in rhythm with the music. The Maglalatik is
danced in the religious procession during the fiesta of
Biñan as an offering to San Isidro de Labrador, the
patron saint of farmers.
Pandanggo sa Ilaw -The word pandanggo comes from
the Spanish dance “fandango” characterized with lively
steps and clapping while following a varying ¾ beat.
Pandanggo requires excellent balancing skill to maintain
the stability of three tinggoy, or oil lamps, placed on
head and at the back of each hand. This famous dance
of grace and balance originated from Lubang Island,
Mindoro.
Balse -a popular dance in Marikina, Rizal during the
Spanish times. Balse (valse in Spanish) means waltz. This
dance was performed after the lutrina ( a religious
procession) and the music that accompanied the
dancers was played by the musikong bungbong
(musicians using instruments made of bamboo).
Jotabal -It is derived from the words Jota and valse. Jota
is a popular dance introduced in the Philippines by the
Spaniards. Valse means waltz, a step or a dance in 3/4
time. This lively festival dance originated in
Camohaguin, Gumaca, Quezon (formerly Tayabas).
Makonggo -a comic dance from Santa Maria, Bulacan.
Makonggo is derived from the Tagalog word chonggo or
unggo which means monkey. In this dance, the dancer
imitates a monkey - its characteristic movements,
gestures, grimaces, etc. when it is in a happy, playful or
angry mood, while it is playing, eating, or resting. Only
one man performs this dance. Most of his movements
are his own improvisations.
Philippine folk dances from Visayas Singkil-The Maranao dance called Singkil is in the
repertory of all Filipino dance troupes. In 1958 the
•Tinikling Bayanihan Dance troupe started with a simple version
and has since developed it into a theatrical and stylized
• Kuratsa
spectacle to the point of its becoming the troupe's
• Mazurka Bohalana signature piece.

• Escotis Kandingan -Performed at Tausog weddings in Jolo, the

Kandingan consists of figures and steps based on
Tinikling -Tinikling means "bamboo dance" in English.
classical and traditional Indian dance forms. Dancers
The dance imitates the movement of the tikling birds as
perform with slightly bent knees turned outward,
they walk between grass stems, run over tree branches,
fingers held stiffly together with the thumb outward
or dodge bamboo traps set by rice farmers. Dancers
and apart.
imitate the tikling bird's legendary grace and speed by
skill fully maneuvering between large bamboo poles.
Kuratsa -The Kuratsa is highly favored by the Waray
people of the Eastern Visayan region in the Philippines.
Strictly speaking, The Kuratsa must be done the
amenudo; that is, only one couple dances it at a time.
the Kuratsa is however, very different in the manner of
execution to the Mexican counterpart.

Mazurka Boholana - a Spanish-inspired ballroom dance

from the Bohol province of the Philippines. Although
the mazurka is the Polish national dance, it was wildly
popular throughout Europe in the 19th century and
even in colonized lands overseas.

Escotis -It is popularly known in Capiz and is performed

in any social gathering of the people inhabiting the
mountains of Capiz in the barrios of Tinpas and Panitan
and also in the town of Panay.

Philippine folk dances from Mindanao

•Itik-itik

• Singkil

• Kandingan

Itik-itik -A mimetik folk dance in the Philippines. It

originated in the provence of Surigao in Mindanao. In
Itik-itik (from the Tagalog word for “duck”), the dance
steps imitate the movements of ducks among the rice
paddies and swamplands, such as wading, flying and
short, choppy steps. An itik is a species of duck.
NATURE AND CONCEPT - ABM3

Merchandising

- is a type of business that buys and sells goods.

- there is no alteration or conversion process that takes place.

- can either be a wholesaler or retailer. Wholesaler usually

sells goods to retailers; while retailers, in most instances, sells
goods to individual consumers.

MAJOR ACTIVITIES:
DEBIT OR CREDIT MEMO
(a) Buying or purchasing
Merchandise returned is accompanied by a debit memo of
- the business usually buys the merchandise from suppliers who can the buyer and accepted by seller through a credit memo.
offer quality products with the lowest prices.
DEBIT MEMO
(b) Handling and storing

- these involve transportation and storage of the goods acquired.

(c) Goods returned to seller

- merchandise bought and received may be defective or not in

accordance with the purchase order. This merchandise is returned
to the source and the cost is deducted correspondingly from the
invoice.

(d) Selling

- the selling of the goods is the major source of revenue or income

for the merchandiser.
RECORDING OF MERCHANDISE TRANSACTION
- it is very important that the cost of merchandise (invoice,
transportation and storage) be computed properly.

- A mark up or margin is added to the cost to arrive at the selling To record purchases:
price.
Purchases xx
(e) Returns and allowances
Cash or xx
- merchandise sold may be returned by the buyer. If this is accepted,
Accounts Payable or
the selling price of the return is deducted from the invoice and the
receivable from the buyer. Notes Payable

- Merchandise delivered to the buyer maybe defective. If the buyer

decides to retain the goods, a reduction in a form of allowance may
be granted. To record sales:

INVOICE Cash or xx

Account Receivable or
Purchase and sales transactions are supported by an invoice.
Notes Receivable
SELLER - sales invoice
Sales xx
BUYER - purchase invoice
Purchase returns and allowances DISCOUNT ON MERCHANDISE

- If merchandise received is defective or does not conform to TRADE DISCOUNT – a deduction from the list price of
the specification of the order, the buyer may (a) return the merchandise to encourage trading of the merchandise.
goods or (b) retain the goods and request for an allowance – a deduction from the list price of merchandise to
(reduction of price). encourage trading of the merchandise.

- In either case, the buyer informs the seller and when the - may be subject to one or more trade discounts.
seller agrees, the seller, sends a credit memo to the buyer.
- immediately deducted from the list price and is
This credit memo is the basis for the journal entry.
NOT recorded in the books.
To record purchase returns and allowances:
To illustrate:
Accounts Payable xx
TRADE DISCOUNT
Purchase Returns and allowances
xx (a) Assume a credit invoice, P2,000. Terms, 20%,
Return of merchandise
n/30.

Computation:
If the purchase has already been paid before the return and
cash is received for the goods returned, the entry is: List price P2,000

Cash xx Less Trade

Purchase Returns and discount (20%) 400

allowances xx Net Selling Price P1,600

Cash refund for merchandise The transaction is recorded at P1,600 and not at P2,000.

returned (b) Assume a credit invoice, P2,000. Terms, 20% and 10%,
n/30.
Sales returns and allowances
Computation:
- this involves the returns and allowance granted to the
customers of the business. List price P2,000

Less Trade
- the business either sends credit memo or cash to the
customer upon the return of the merchandise or approval of discount (20%) 400
the allowance. The entry is:
P1,600
Sales returns and allowances xx
Less – 10% 160
Accounts receivable xx
Net Selling Price P1,440
Acceptance of returned
The transaction is recorded at P1,440 and not at P2,000.
merchandise sold.
DISCOUNT ON MERCHANDISE
Sales returns and allowances
CASH DISCOUNT – a deduction from the price of the
Sales returns and allowances xx
merchandise if payment is made earlier.
Cash xx
– For example, an invoice of P1,000 is due in 30 days. If
Refund of cash to
payment is made in the tenth day, a discount of 2% maybe
customer for merchandise given, hence, instead of P1,000, only P980 will be paid to
settle the account in full.
returned.
VARIATIONS ON CREDIT TERMS THE MERCHANDISE INVENTORY ACCOUNT

the following variations on credit terms may also be attached MERCHANDISE INVENTORY
to credit invoices:
- is the amount of goods remaining unsold at the end of the
1. 3/10,2/20,n/30 accounting period.

- this means that 3% cash discount is given if paid within 10 - does not appear in service activity.
days after invoice date, 2% cash discount is granted if paid
within 20 days and the account is payable in full within 30 - the ending inventory of the concurrent period is the
days from the date of purchase. beginning inventory of the next accounting period.

2. 10,3/10,n/30 INVENTORY SYSTEM

- this means that 10% trade discounts is provided upon
purchase, 3% cash discount is provided if payment is made
within 10 days, and the whole account is payable within 30
days from the date of purchase.
3. n/60
- refers to the set procedures followed in handling, recording,
controlling and valuing the inventory of a business
organization.
- one of the factors that influence the procedure in
determining the value of ending inventory.

- this means that no cash discount is offered, but the full TWO TYPES:
amount must be paid within 6o days from the invoice date. (1)PERIODIC SYSTEM; and

4. eom (2)PERPETUAL SYSTEM

- this means that no cash discount is offered, but the account

must be paid at the end of the month.
FREIGHT CHARGES
In a sale-purchase transaction, merchandise is transported
from the seller to the buyer. In other words, every time there
is sale-purchase transaction, merchandise is physically
transferred from the seller to the buyer.
The physical and actual transport of goods is not usually free.
PERIODIC INVENTORY SYSTEM
Has the following features:
(a) uses the account title purchases for merchandise
purchased.
(b) actual physical count is made at the end of the
accounting period to determine unsold quantities.

There is cost involved most especially if the seller and buyer (c) does not maintain stock card.
are far from each other, or the merchandise is forwarded
- Usually adopted by business with very fast turn-over, and
through the forwarder.
the cost of the product is not material.
FREIGHT ON MERCHANDISE- is recorded as Freight or
Transportation in by the buyer and as Freight out, - business entities that may adopt this system are
convenience grocery store, hardware, auto parts dealer or
Transportation out, or delivery expense by the seller.
pharmacy.
Illustration

On May 6, 2019, IZZY Trading bought merchandise on credit from HYZEL

Merchandising amounting to P50,000. Terms is 2/10, 2/30. Freight for the
delivery amounted to P1,800.

Required: Record the transaction in the books of the seller and the buyer
assuming:

A. freight is paid by the seller

B. freight is paid by the buyer

PERPETUAL INVENTORY SYSTEM

- May be adopted by a business with slow turn-over of

the goods, and the cost of the goods is usually
material.

Has the following characteristics:

(a) Uses the account title merchandise inventory to record

goods purchased.

(b) Maintain inventory stock card

(c) Conducts periodic physical count to confirm actual

quantities with balances appearing in the stock card

- Usually, dealers of automobile, household

appliances, machinery, and dealer of heavy
equipment adopt this system.

INVENTORY SYSTEM