8:32 PM Dela Cerna Company_Practice Set

10/25/19 Balance Sheet Detail

Accrual Basis As of January 31, 2019

Type Date Num Adj Name Memo Clr Split Debit Credit
ASSETS
Current Assets
Checking/Savings
Cash In Bank
PBB Bank
Total PBB Bank
PGT Bank
Total PGT Bank
Cash In Bank - Other
Total Cash In Bank - Other

Total Cash In Bank

Petty Cash Fund
Total Petty Cash Fund

Total Checking/Savings
Accounts Receivable
Accounts Receivable
Total Accounts Receivable

Total Accounts Receivable

Other Current Assets
Inventory Asset
Total Inventory Asset
Merchandise Inventory
Total Merchandise Inventory
Prepayments
Office Supplies
Total Office Supplies
Prepaid Insurance
Total Prepaid Insurance
Prepayments - Other
Total Prepayments - Other

Total Prepayments
Undeposited Funds
Total Undeposited Funds
8:32 PM Dela Cerna Company_Practice Set
10/25/19 Balance Sheet Detail
Accrual Basis As of January 31, 2019

Type Date Num Adj Name Memo Clr Split Debit Credit

Total Other Current Assets

Total Current Assets

Fixed Assets
Accumulated Depreciation
Total Accumulated Depreciation
Building
Acc. Depreciation- Building
Total Acc. Depreciation- Building
Building - Other
Total Building - Other

Total Building
Delivery Equipment
Acc. Dep.-Delivery Equipment
Total Acc. Dep.-Delivery Equipment
Delivery Equipment - Other
Total Delivery Equipment - Other

Total Delivery Equipment

Furniture & Fixture
Acc. Dep.-Furniture & Fixture
Total Acc. Dep.-Furniture & Fixture
Furniture & Fixture - Other
Total Furniture & Fixture - Other

Total Furniture & Fixture

Furniture and Equipment
Total Furniture and Equipment
Land
Total Land
Landscaping
Acc. Depreciation-Landscaping
Total Acc. Depreciation-Landscaping
Landscaping - Other
Total Landscaping - Other
8:32 PM Dela Cerna Company_Practice Set
10/25/19 Balance Sheet Detail
Accrual Basis As of January 31, 2019

Type Date Num Adj Name Memo Clr Split Debit Credit

Total Landscaping
Office Equipments
Acc. Dep.-Office Equipment
Total Acc. Dep.-Office Equipment
Office Equipments - Other
Total Office Equipments - Other

Total Office Equipments

Tractors and Trailers
Total Tractors and Trailers
Warehouse Equipment
Total Warehouse Equipment

Total Fixed Assets

Other Assets
Total Other Assets

TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
Voucher Payable
Bill 01/31/2019 SSFC Pmt# 1 -SPLIT- 33,366.67
Total Voucher Payable 0.00 33,366.67

Total Accounts Payable 0.00 33,366.67

Credit Cards
Total Credit Cards
Other Current Liabilities
Accrued Expenses
Total Accrued Expenses
Payroll Liabilities
Pag-ibig Payable
Total Pag-ibig Payable
Philhealth Payable
Total Philhealth Payable
8:32 PM Dela Cerna Company_Practice Set
10/25/19 Balance Sheet Detail
Accrual Basis As of January 31, 2019

Type Date Num Adj Name Memo Clr Split Debit Credit
SSS Payable
Total SSS Payable
Payroll Liabilities - Other
Total Payroll Liabilities - Other

Total Payroll Liabilities

Total Other Current Liabilities

Total Current Liabilities 0.00 33,366.67

Long Term Liabilities
Loan Payable
Bill 01/31/2019 SSFC Pmt# 1 Voucher Paya... 18,366.67
Total Loan Payable 18,366.67 0.00

Total Long Term Liabilities 18,366.67 0.00

Total Liabilities 18,366.67 33,366.67

Equity
EK, Capital
Total EK, Capital
Opening Balance Equity
Total Opening Balance Equity
Owners Draw
Total Owners Draw
Owners Equity
Total Owners Equity
Net Income
Total Net Income 15,000.00 0.00

Total Equity 15,000.00 0.00

TOTAL LIABILITIES & EQUITY 33,366.67 33,366.67