CLUB-MEDICA-practice-set-2-1.xlsx

April 25, 2017 | Author: Denissa Castillo | Category: N/A
Share Embed Donate


Short Description

Download CLUB-MEDICA-practice-set-2-1.xlsx...

Description

COMBINATION JOURNAL

Date

Cash Debit

Check No.

Acct. Title / Explanation

Credit 15,000.00

July

1

1422 Rent Expense

510

15,000.00

Medical Equipment

150

24,000.00

2,490.00

2

1423 Publication Expense

531

2,490.00

2,000.00

3

1424 Charitable Contributions Expense

534

2,000.00

1425 Professional Dues and License Expense

533

5,200.00

131

2,080.00

Accounts Receivable Debit

Accounts Payable Credit

###

3 5,200.00

4 4

Office Supplies

12,600.00

Daily Appointment Records

62,400.00

Accounts Receivable (Daily Appt. Rec.) 24,690.00

16,000.00

6

July

### 22,990.00

120

62,400.00

SUB-TOTAL

62,400.00

9

1426 Repairs and Maintenance Expense

551

2,965.00

1,150.00

9

1427 Cleaning Expense

512

1,150.00

10,556.16

10

1428 SSS and EC Contributions Payable

221

3,931.00

Philhealth Contributions Payable

222

1,275.00

Pag-IBIG Contrbutions Payable

223

600.00

Withholding Taxes Payable

224

4,750.16

533

3,500.00

511

1,282.91

10 11

17,650.00

1429 Professional Dues and License Expense Utilities Expense

26,080.00

###

Daily Appointment Records

66,250.00

Accounts Receivable (Daily Appt. Rec.) 18,171.16

22,990.00

8

2,965.00

3,500.00

99,900.00

Other Accounts Debit Credit

1

8,000.00

83,000.00

Post Ref.

13

SUB-TOTAL

63,250.00 120

66,250.00 66,250.00

63,250.00

1,282.91

COMBINATION JOURNAL Cash Debit

Date

Check No.

July

15

1430 Salaries Expense

500

Other Accounts Debit Credit

221

691.65

Philhealth Contributions Payable

222

318.75

Pag-IBIG Contributions Payable

223

150.00

Withholding Taxes Payable

224

2,375.08

15

1431 Laboratory Expense

520

6,287.50

4,505.00

16

1432 Laundry Expense

513

4,505.00

Office Equipment

152

30,000.00

531

6,850.00

16 17

13,000.00

1433 Publication Expense

Accounts Receivable Debit

Accounts Payable Credit

25,800.00

SSS and EC Contribution Payable

6,287.50

6,850.00

###

17 1,251.00

18

Utilities Expense

511

334.88

18

1434 Medical Supplies

130

1,251.00

3,300.00

###

Daily Appointment Records

52,750.00

Accounts Receivable (Daily Appt. Rec.) 334.88

21

41,492.90

1435 Accounts Payable

27,550.00 120 210

SUB-TOTAL

July 50,000.00

22 23

50,000.00

Medical Equipment

52,750.00 334.88 75,363.26

150

7,500.00

1436 Theodore Daniel, Withdrawals

301

50,000.00

1437 Thaddeus Dominique, Withdrawals

303

50,000.00

42,000.00

23

1438 Accounts Payable

210

42,000.00

8,583.50

24

1439 Furnitures and Fixtures

154

8,583.50

6,000.00

56,285.48

27,550.00

30,334.88

###

25

900.00

Daily Appointment Records

21,650.00

Accounts Receivable (Daily Appt. Rec.) 1,282.91

28,550.00

Post Ref.

Credit 22,264.52

69,050.00

Acct. Title / Explanation

151,866.41

27

1440 Accounts Payable SUB-TOTAL

45,600.00 120 210

21,650.00 1,282.91 159,366.41

21,650.00

45,600.00

7,500.00

COMBINATION JOURNAL

Cash Debit

Date

Check No.

Post Ref.

Credit 22,264.52

July

31

31

12,288.00

4,680.00 7,500.00

1441 Salaries Expense

500

Other Accounts Debit Credit

Accounts Receivable Debit

Accounts Payable Credit

25,800.00

SSS and EC Contributions Payable

221

691.65

Philhealth Contributions Payable

222

318.75

Pag-IBIG Contributions Payable

223

150.00

Withholding Taxes Payable

224

2,375.08

SSS and Ec Contributions Expense

501

2,547.70

Philhealth Contributions Expense

502

637.50

Pag-IBIG Contributions Expense

503

300.00

SSS and EC Contrbutions Payable

221

2,547.70

Philhealth Contributions Payable

222

637.50

Pag-IBIG Contributions Payable

223

31

Laboratory Expense

520

12,288.00

31

Utilities Expense

511

4,201.95

31

Travel Expense

532

4,680.00

300.00

###

31

400.00

Daily Appointment Records

34,100.00 42,000.00

Acct. Title / Explanation

Accounts Receivable (Daily Appt. Rec.) 39,232.52

2,017.00

34,000.00 120

SUB-TOTAL

31

34,100.00 50,455.15

Miscellaneous Expense (PC Record)

570

167.00

Travel Expense (PC Record)

532

850.00

Charitable Contributions Expense (PCR)

534

1,000.00

41,120.68

34,000.00

4,201.95

ON JOURNAL Consultancy Revenues Credit

Patient Service Rev. Credit

8,000.00

35,590.00

8,000.00

35,590.00

16,000.00

80,900.00

16,000.00

80,900.00

ON JOURNAL Consultancy Revenues Credit

Patient Service Rev. Credit

13,000.00

30,850.00

13,000.00

30,850.00

6,000.00 46,500.00

6,000.00

46,500.00

ON JOURNAL Consultancy Revenues Credit

Patient Service Rev. Credit

7,500.00 34,400.00

7,500.00

34,400.00

GENERAL JOURNAL Date July

Account Titles and Explanation

PR

Debit

6 Cash Office Supplies Medical Equipment Rent Expense Publication Expense Charitable contribution Expense Professional Dues and License Expense Accounts Receivable Accounts Payable Patient Service Revenue Consultancy Revenues

58,310.00 2,080.00 24,000.00 15,000.00 2,490.00 2,000.00 5,200.00

13 Cash SSS and EC Contributions Payable Philhealth Contributions Payable Pag-IBIG Contributions Payable Withholding Taxes Payable Repair and Maintenance Expense Cleaning Expense Professional Dues and License Expense Utilities Expense Accounts Receivable Accounts Payable Patient Service Revenues Consultancy Revenues

81,728.84 3,931.00 1,275.00 600.00 4,750.16 2,965.00 1,150.00 3,500.00 1,282.91

19 Cash Medical Supplies Office Equipment Salaries Expense Laboratory Expense Laundry Expense Publication Expense Utilities Expense Accounts Receivable Accounts Payable SSS and EC Contrbutions Payable Philhealth Contributions Payable Pag-IBIG Contributions Payable Withholding Taxes Payable Patient Service Revenues Consultancy Revenues

27,557.10 1,251.00 30,000.00 25,800.00 6,287.50 4,505.00 6,850.00 334.88

GENERAL JOURNAL Date July

Account Titles and Explanation

PR

Debit

26 Account Receivable Medical Equipment Furnitures and Fixtures Accounts Payable Theodore Daniel, Withdrawals Thaddeus Dominique, Withdrawals Cash Patient Service Revenues Consultancy Revenues

23,950.00 7,500.00 8,583.50 35,782.91 50,000.00 50,000.00

31 Cash Salaries Expense SSS and EC Contributions Expense Philhealth Contributions Expense Pag-IBIG Contributions Expense Laboratory Expense Utilities Expense Travel Expense Accounts Receivable Accounts Payable SSS and EC Contributions Payable Philhealth Contributions Payable Pag-IBIG Contributions Payable Withholding Taxes Payable Patient Service Revenues Consultancy Revenues

2,767.48 25,800.00 2,547.70 637.50 300.00 12,288.00 4,201.95 4,680.00

31 Miscellaneous Expense Travel Expense Charitable Contributions Expense Cash 31 Medical Supplies Expense Office Supplies Expense Insurance Expense Depreciation Expense - Medical Equipment Depreciation Expense - Office Equipment Depreciation Expense - Furnitures and Fixtures Medical Supplies Office Supplies Prepaid Insurance Accu. Depreciation-Medical Equipment

167.00 850.00 1,000.00

11,901.00 4,832.00 1,500.00 6,420.00 3,000.00 3,127.00

Accu. Depreciation-Office Equipment Accu. Depreciation-Furnitures and Fixtures Adjustments

GENERAL JOURNAL Date July

Account Titles and Explanation 1 Theodore Daniel, Capital Account Receivables Theodore Daniel, Capital Medical Supplies Office Supplies Petty Cash Account Receivables Cash Adjustment on the book of the Proprietor Cash

PR

Debit 405,949.34 4,000.00

435,000.00 Thaddeus Dominique, Capital Investment of Dominique

1 Cash Petty Cash Accounts Receivable Medical Supplies Office Supplies Prepaid Insurance Medical Equipment Office Equipment Furnitures and Fixtures Rent Deposit Utilities Deposit Accu. Dep. - Medical Equipment Accu. Dep. - Office Equipment Accu. Dep. - Furnitures and Fixtures Accounts Payable SSS and EC Contrbutions Payable Philhealth Contributions Payable Pag - IBIG Contributions Payable Withholding Taxes Payable Theodore Daniel, Capital Thaddeus Dominique, Capital To record the investment of Daniel and Dominique

313,018.66 3,325.00 246,000.00 21,000.00 7,500.00 9,000.00 450,000.00 150,000.00 168,000.00 45,000.00 4,500.00

GENERAL JOURNAL Date July

Account Titles and Explanation 31 Patient Service Revenues Consultancy Revenues Income Summary To close revenue acoounts

PR

Debit 228,240.00 50,500.00

Income Summary Salaries Expense SSS and EC Contributions Expense Philhealth Contributions Expense Pag-IBIG Contributions Expense Rent Expense Utilities Expense Cleaning Expense Laundry Expense Laboratory Expense Medical Supplies Expense Office Supplies Expense Publications Expense Travel Expense Professional Dues and License Expense Charitable Contrbutions Expense Depreciation Expense - Medical Equipment Depreciation Expense - Office Equipment Depreciation Expense - Furnitures and Fixtures Insurance Expense Repairs and Maintenance Expense Miscellaneous Expense To close expense accounts

160,617.44

Income Summary Theodore Daniel, Capital Thaddeus Dominique, Capital To record partners' profit distribution

118,122.56

Theodore Daniel, Capital Thaddeus Dominique, Capital Theodore Daniel, Withdrawal

50,000.00 50,000.00

Thaddeus Dominique, Withdrawal To close withdrawals to partners' capital

NERAL JOURNAL Credit

39,410.00 26,080.00 35,590.00 8,000.00

3,000.00 1,282.91 80,900.00 16,000.00

25,200.00 30,000.00 691.65 318.75 150.00 2,375.08 30,850.00 13,000.00

NERAL JOURNAL Credit

123,316.41 46,500.00 6,000.00

100.00 4,201.95 3,239.35 956.25 450.00 2,375.08 34,400.00 7,500.00

2,017.00

11,901.00 4,832.00 1,500.00 6,420.00

3,000.00 3,127.00

NERAL JOURNAL Credit

4,000.00 4,007.00 2,028.00 1,675.00 4,000.00 394,239.34

435,000.00

36,000.00 11,250.00 12,537.50 42,000.00 3,931.00 1,275.00 600.00 4,750.16 870,000.00 435,000.00

NERAL JOURNAL Credit

278,740.00

51,600.00 2,547.70 637.50 300.00 15,000.00 5,819.74 1,150.00 4,505.00 18,575.50 11,901.00 4,832.00 9,340.00 5,530.00 8,700.00 3,000.00 6,420.00 3,000.00 3,127.00 1,500.00 2,965.00 167.00

68,048.54 50,074.02

50,000.00

50,000.00

GENERAL LEDGER Account: Cash Date

2009 July

Explanation

1 6 12 19 26 31 31

Post Ref.

Balance For the 1st week For the 2nd week For the 3rd week For the 4th week For the 5th week Petty Cash Expenses

Debit

Credit

58,310.00 81,728.84 27,557.10 123,316.41 2,767.48 2,017.00

Account: Petty Cash Fund Date 2009 July

Explanation 1

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

Balance

Account: Interest Receivable Date

Explanation

2009 July

Account: Accounts Receivable Date 2009 July

Explanation 1 6 12 19 26 31

Balance For the 1st week For the 2nd week For the 3rd week For the 4th week For the 5th week

39,410.00 3,000.00 25,200.00 23,950.00 100.00

Account: Allowance for Uncollectible Accounts Date

Explanation

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

2009 July

Account: Medical Supplies Date 2009 July

Explanation 1 19

Balance Acquired on Cash

1,251.00

31

Adjustment

11,901.00

Account: Office Supplies Date 2009 July

Explanation 1 4 31

Post Ref.

Balance Acquired on account Adjustment

Debit

Credit

2,080.00 4,832.00

Account: Prepaid Insurance Date 2009 July

Explanation 1 31

Post Ref.

Debit

Balance Adjustment

Credit

1,500.00

Account: Medical Equipment Date 2009 July

Explanation 1 1 22

Post Ref.

Balance Acquired on account Acquired on account

Debit

Credit

24,000.00 7,500.00

Account: Accumulated Depreciation - Medical Equipment Date 2009 July

Explanation 1 31

Post Ref.

Debit

Balance Dep. for July / Adjustment

Credit

6,420.00

Account: Office Equipment Date 2009 July

Explanation 1 16

Post Ref.

Balance Acquired on account

Debit

Credit

30,000.00

Account: Accumulated Depreciation - Office Equipment Date 2009 July

Explanation 1 31

Balance Dep. For July / Adjustment

Post Ref.

Debit

Credit

3,000.00

Account: Furnitures and Fixtures Date 2009 July

Explanation 1 24

Post Ref.

Balance Acquired through cash

Debit

Credit

8,583.50

Account: Accumulated Depreciation - Furnitures and Fixtures Date 2009 July

Explanation 1 31

Post Ref.

Debit

Balance Dep. For July / Adjustment

Credit

3,127.00

Account: Rent Deposit Date 2009 July

Explanation 1

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

Balance

Account: Utilities Deposit Date 2009 July

Explanation 1

Balance

Account: Notes Payable Date

Explanation

2009 July

Account: Interest Payable Date

Explanation

2009 July

Account: Accounts Payable Date

Explanation

2009 July

1 6 13 19 26 31

Balance For the 1st week For the 2nd week For the 3rd week For the 4th week For the 5th week

26,080.00 1,282.91 30,000.00 35,782.91 4,201.95

Account: Salaries Payable Date

Explanation

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

2009 July

Account: SSS and EC Contributions Payable Date 2009 July

Explanation 1 10 15 31

Balance Paid on cash Payroll activities Payroll acty. / Employer's Expense

3,931.00 691.65 3,239.35

Account: Philhealth Contributions Payable Date 2009 July

Explanation 1 10 15 31

Post Ref.

Balance Paid on cash Payroll activities Payroll acty. / Employer's Expense

Debit

Credit

1,275.00 318.75 956.25

Account: Pag - IBIG Contributions Payable Date 2009 July

Explanation 1 10 15 31

Post Ref.

Debit

Balance Paid on cash Payroll activities Payroll acty. / Employer's Expense

Credit

600.00 150.00 450.00

Account: Withholding Taxes Payable Date

Explanation

Post Ref.

Debit

Credit

2009 July

1 10 15 31

Balance Paid on Cash Payroll activities Payroll activities

4,750.16 2,375.08 2,375.08

Account: Theodore Daniel, Capital Date 2009 July

Explanation 1

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

Balance

Account: Theodore Daniel, Withdrawals Date 2009 July

Explanation 23

Personal use

50,000.00

Account: Thaddeus Dominique, Capital Date 2009 July

Explanation 1

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

Balance

Account: Thaddeus Dominique, Withdrawals Date 2009 July

Explanation 23

Personal use

50,000.00

Account: Income Summary Accounts Date

Explanation

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

2009 July

Account: Patient Service Revenues Date 2009 July

Explanation 6 13 19 26

Daily Appointment Record Daily Appointment Record Daily Appointment Record Daily Appointment Record

35,590.00 80,900.00 30,850.00 46,500.00

31

Daily Appointment Record

34,400.00

Account: Consultancy Revenues Date 2009 July

Explanation 3 8 17 25 31

Post Ref.

Debit

Credit

From Little Therese Learning Sch. From the City Government From the Jose Rizal University From Atty. Moises Dondoyano From the Arizona Gym

8,000.00 16,000.00 13,000.00 6,000.00 7,500.00

Account: Salaries Expense Date 2009 July

Explanation 15 31

Post Ref.

Payroll activities Payroll activities

Debit

Credit

25,800.00 25,800.00

Account: SSS and EC Contributions Expense Date 2009 July

Explanation 31

Post Ref.

Employer's expense

Debit

Credit

2,547.70

Account: Philhealth Contributions Expense Date 2009 July

Explanation 31

Post Ref.

Debit

Employer's Expense

Credit 637.50

Account: Pag - IBIG Contributions Expense Date 2009 July

Explanation 31

Post Ref.

Debit

Employer's expense

Credit 300.00

Account: Rent Expense Date 2009 July

Explanation 1

Post Ref.

Rent for July

Debit

Credit

15,000.00

Account: Utilities Expense Date

Explanation

Post Ref.

Debit

Credit

2009 July

11 18 31

Telephone bill Water bill Electric bill

1,282.91 334.88 4,201.95

Account: Cleaning Expense Date 2009 July

Explanation 9

Post Ref.

Office cleaning for 2 weeks

Debit

Credit

1,150.00

Account: Laundry Expense Date 2009 July

Explanation 16

Post Ref.

To Fast Wash Laundry Service

Debit

Credit

4,505.00

Account: Laboratory Expense Date 2009 July

Explanation 15 31

Post Ref.

For the period July 1 -12, 2009 For the period July 13 - 31, 2009

Debit

Credit

6,287.50 12,288.00

Account: Medical Supplies Expense Date 2009 July

Explanation 31

Post Ref.

Adjustment

Debit

Credit

11,901.00

Account: Office Supplies Expense Date 2009 July

Explanation 31

Post Ref.

Adjustment

Debit

Credit

4,832.00

Account: Publications Expense Date 2009 July

Explanation 2 17

Post Ref.

To Direct Marketing Inc. To JEM Medical Publishers

Account: Travel Expense

Debit 2,490.00 6,850.00

Credit

Date 2009 July

Explanation 31 31

Post Ref.

To Star Travel for an airline ticket Petty Cash Voucher Expense

Debit

Credit

4,680.00 850.00

Account: Professional Dues and License Expense Date 2009 July

Explanation 4 10

Post Ref.

to the Phil. Medical Assoc. To the Manila Medical Society

Debit

Credit

5,200.00 3,500.00

Account: Charitable Contributions Expense Date 2009 July

Explanation 3 31

Post Ref.

To Phil. Animal Welfare Society Petty Cash Voucher Expense

Debit

Credit

2,000.00 1,000.00

Account: Uncollectible Accounts Expense Date

Explanation

Post Ref.

Debit

Credit

Debit

Credit

2009 July

Account: Depreciation Expense - Medical Equipment Date 2009 July

Explanation 31

Post Ref.

Dep. For July / Adjustment

6,420.00

Account: Depreciation Expense - Office Equipment Date 2009 July

Explanation 31

Post Ref.

Dep. For July / Adjustment

Debit

Credit

3,000.00

Account: Depreciation Expense - Furnitures and Fixtures Date 2009 July

Explanation 31

Dep. For July / Adjustment

Post Ref.

Debit 3,127.00

Credit

Account: Insurance Expense Date 2009 July

Explanation 31

Post Ref.

Expired Insurance for July

Debit

Credit

1,500.00

Account: Repairs and Maintenance Expense Date 2009 July

Explanation 9

Post Ref.

Minor repair of X-ray machine

Debit

Credit

2,965.00

Account: Miscellaneous Expense Date 2009 July

Explanation 31

Post Ref.

Debit

Petty Cash Voucher Expense

Credit 167.00

Account: Interest Income Date

Explanation

Post Ref.

Debit

Credit

Post Ref.

Debit

Credit

2009 July

Account: Interest Expense Date 2009 July

Explanation

GENERAL LEDGER Balance Debit

Credit

313,018.66 371,328.66 453,057.50 480,614.60 357,298.19 360,065.67 358,048.67

Balance Debit

Credit 3,325.00

Balance Debit

Credit

Balance Debit

Credit

246,000.00 206,590.00 203,590.00 178,390.00 202,340.00 202,240.00

Balance Debit

Credit

Balance Debit 21,000.00 22,251.00

Credit

10,350.00

Balance Debit

Credit 7,500.00 9,580.00 4,748.00

Balance Debit

Credit 9,000.00 7,500.00

Balance Debit

Credit

450,000.00 474,000.00 481,500.00

Balance Debit

Credit 36,000.00 42,420.00

Balance Debit

Credit

150,000.00 180,000.00

Balance Debit

Credit 11,250.00 14,250.00

Balance Debit

Credit

168,000.00 176,583.50

Balance Debit

Credit 12,537.50 15,664.50

Balance Debit

Credit

45,000.00

Balance Debit

Credit 4,500.00

Balance Debit

Credit

Balance Debit

Credit

Balance Debit

Credit

42,000.00 68,080.00 69,362.91 99,362.91 63,580.00 67,781.95

Balance Debit

Credit

Balance Debit

Credit 3,931.00 0.00 691.65 3,931.00

Balance Debit

Credit 1,275.00 0.00 318.75 1,275.00

Balance Debit

Credit 600.00 0.00 150.00 600.00

Balance Debit

Credit

4,750.16 0.00 2,375.08 4,750.16

Balance Debit

Credit 870,000.00

Balance Debit

Credit 50,000.00

Balance Debit

Credit 435,000.00

Balance Debit

Credit 50,000.00

Balance Debit

Credit

Balance Debit

Credit 35,590.00 116,490.00 147,340.00 193,840.00

228,240.00

Balance Debit

Credit 8,000.00 24,000.00 37,000.00 43,000.00 50,500.00

Balance Debit

Credit 25,800.00 51,600.00

Balance Debit

Credit 2,547.70

Balance Debit

Credit 637.50

Balance Debit

Credit 300.00

Balance Debit

Credit

15,000.00

Balance Debit

Credit

1,282.91 1,617.79 5,819.74

Balance Debit

Credit 1,150.00

Balance Debit

Credit 4,505.00

Balance Debit

Credit

6,287.50 18,575.50

Balance Debit

Credit

11,901.00

Balance Debit

Credit 4,832.00

Balance Debit

Credit 2,490.00 9,340.00

Balance Debit

Credit 4,680.00 5,530.00

Balance Debit

Credit 5,200.00 8,700.00

Balance Debit

Credit 2,000.00 3,000.00

Balance Debit

Credit

Balance Debit

Credit 6,420.00

Balance Debit

Credit 3,000.00

Balance Debit

Credit 3,127.00

Balance Debit

Credit 1,500.00

Balance Debit

Credit 2,965.00

Balance Debit

Credit 167.00

Balance Debit

Credit

Balance Debit

Credit

PATIENT SUBSIDIARY LEDGER Account Name: Abad, Mary Paz Date 2009 July

Explanation 4 12 26

Post Ref.

Debit

Clinical Visit Others Collections

400.00 550.00

Account Name: Alvaro, Bienvenida Date 2009 July

Explanation 2 11 30

Post Ref.

Debit

Clinical Visit on Cash Medical Treatment Clinical Visit and Others

400.00 1,250.00 1,150.00

Account Name: Bacalso, Lucena Date 2009 July

Explanation 1 3 17 22 31

Post Ref.

Debit

Balance Clinical Visit Collections Medical Treatment Medical Treatment

400.00 450.00 4,000.00

Account Name: Barbo, Samuel Date 2009 July

Explanation 9 25

Post Ref.

Debit

Medical Treatment on Cash Clinical Visit on Cash

1,250.00

Account Name: Bobadilla, Paz Date 2009 July

Explanation 1 11 22

Others Clinical Visit and Others Collections

Post Ref.

Debit 550.00 750.00

Account Name: Bombeo, Melchor Date 2009 July

Explanation 1 2 12 18 24

Post Ref.

Debit

Balance Collections Collections Collections Collections

Account Name: Burgos, Nilo and Family Date 2009 July

Explanation 1 4 17 29

Post Ref.

Debit

Balance Collections Clinical Visit and Others on Cash Collections

Account Name: Cardenas, Loida Date 2009 July

Explanation 1 1 11 31

Post Ref.

Debit

Balance Others Clinical Visit Collections

340.00 800.00

Account Name: Corpuz, Deogracia Date 2009 July

Explanation 1 5 10 24

Post Ref.

Debit

Balance Collections Hospital Visit Medical Treatment

300.00 450.00

Account Name: Daganta, Nelson Date 2009 July

Explanation 1 8 12 19

Balance Surgical Treatment Hospital Visit Collections

Post Ref.

Debit

9,000.00 300.00

Account Name: Dal, Virgie Date 2009 July

Explanation 8 10

Post Ref.

Surgical Treatment Collections

Debit 15,000.00

Account Name: Dela Cruz, Lydia Date 2009 July

Explanation 1 2 12 30

Post Ref.

Debit

Balance Collections Medical Treatment on Cash Collections

Account Name: Dellosa, Grace Date 2009 July

Explanation 1 8 11 30

Post Ref.

Debit

Balance Hospital Visit and Others Collections Medical Treatment

900.00 3,500.00

Account Name: Del Mundo, Galicano Date 2009 July

Explanation 5 17 25 31

Post Ref.

Debit

Medical Treatment on Cash Medical Treatment Clinical Visit Collections

450.00 400.00

Account Name: Delos Santos, Enrique Date 2009 July

Explanation 9 22 25

Post Ref.

Debit

Clinical Visit and Others Others Medical Treatment

1,000.00 600.00 1,000.00

Account Name: Dimen, Gloria Date

Explanation

Post Ref.

Debit

2009 July

3 4 29

Surgical Treatment Hospital Visit Others

14,000.00 300.00 550.00

Account Name: Dondoyano, Moises Date 2009 July

Explanation 12 16 25

Post Ref.

Debit

Medical Treatment Medical Treatment Collections

2,250.00 2,250.00

Account Name: Dulay, Eugenia Date 2009 July

Explanation 5 10 23

Post Ref.

Debit

Clinical Visit Others Medical Treatment

400.00 350.00

Account Name: Galang, Teresita Date 2009 July

Explanation 5 17 19 23 29

Post Ref.

Debit

Medical Treatment Surgical Treatment Hospital Visit Hospital Visit Clinical Visit and Medical Treatment

450.00 7,000.00 300.00 300.00 1,100.00

Account Name: Garachico, Lani Date 2009 July

Explanation 1 19 24

Post Ref.

Debit

Medical Treatment on Cash Clincal Visit Collections

400.00

Account Name: Gascon, Matilde Date 2009 July

Explanation 1 9 30

Balance Collections Collections

Post Ref.

Debit

Account Name: Generales, Leonila Date 2009 July

Explanation 1 11 18 25 29

Post Ref.

Debit

Balance Collections Clinical Visit Others Medical Treatment

400.00 550.00 450.00

Account Name: Geron, Emerita Date 2009 July

Explanation 2 4 15 31

Post Ref.

Clinical Visit Collections Medical Treatment on Cash Surgical Treatment

Debit 400.00

20,000.00

Account Name: Gevera, Esterlina Date 2009 July

Explanation 1 18 25

Post Ref.

Debit

Hospital Visit Clinical Visit Collections

300.00 400.00

Account Name: Go, Aristotle Date 2009 July

Explanation 1 15

Post Ref.

Debit

Balance Collections

Account Name: Marasigan, Nick Date 2009 July

Explanation 1 19 23

Hospital Visit Medical Treatment Medical Treatment

Post Ref.

Debit 300.00 2,300.00 2,300.00

Account Name: Matuguinas, Janet Date 2009 July

Explanation 9 18

Post Ref.

Debit

Medical Treatment on Cash Clinical Visit

400.00

Account Name: Medina, Leopoldo Date 2009 July

Explanation 1 29

Post Ref.

Debit

Clinical Visit Collections

400.00

Account Name: Modesto, Emerita Date 2009 July

Explanation 1 2 26 26

Post Ref.

Debit

Balance Medical Treatment Collections Medical Treatment and Others

2,250.00 2,000.00

Account Name: Mulles, Nancy and Family Date 2009 July

Explanation 4 15 29

Post Ref.

Debit

Others Clinical Visit Collections

700.00 400.00

Account Name: Opiso, Felipe Date 2009 July

Explanation 10 12 30

Post Ref.

Debit

Surgical Treatment on Cash Hospital Visit Others

300.00 600.00

Account Name: Pahilagao, Henly Date 2009 July

Explanation 8 18

Medical Treatment on Cash Medical Treatment on Cash

Account Name: Pascua, Luz

Post Ref.

Debit

Date 2009 July

Explanation 10 16

Post Ref.

Surgical Treatment Collections

Debit 12,000.00

Account Name: Pateno, Dores Marie Date 2009 July

Explanation 15 23 23 29

Post Ref.

Others Surgical Treatment Hospital Visit Medical Treatment

Debit 600.00 10,000.00 300.00 1,500.00

Account Name: Peru, Jimmy Date 2009 July

Explanation 5 15

Post Ref.

Debit

Others Medical Treatment

850.00 1,950.00

Account Name: Piator, Gervacio Date 2009 July

Explanation 15 24

Post Ref.

Debit

Clincal Visit Others

400.00 950.00

Account Name: Pido, Alevir Date 2009 July

Explanation 1 15 22

Post Ref.

Debit

Balance Medical Treatment Collections

450.00

Account Name: Pitular, Violeta Date 2009 July

Explanation 4 24 30

Others on Cash Medical Treatment Others

Post Ref.

Debit

3,000.00 400.00

Account Name: Pozon, Bartolome Date 2009 July

Explanation 9 12 16

Post Ref.

Clincal Visit and Others Surgical Treatment Hospital Visit

Debit 1,150.00 16,000.00 300.00

Account Name: Rivadelo, Zenaida Date 2009 July

Explanation 3 15 23

Post Ref.

Debit

Hospital Visit Others Collections

300.00 800.00

Account Name: Ruiz, Helenita Date 2009 July

Explanation 5 10 22

Post Ref.

Debit

Others Clinical Visit Clinical Visit

350.00 400.00 400.00

Account Name: Sala, Oison Date 2009 July

Explanation 1 16 17 19

Post Ref.

Debit

Balance Surgical Treatment Hospital Visit Hospital Visit

7,250.00 300.00 300.00

Account Name: Seechua, Erlinda Date 2009 July

Explanation 1 5 18

Post Ref.

Debit

Balance Collections Collections

Account Name: Selisana, Jessica Date

Explanation

Post Ref.

Debit

2009 July

1 10 12

Balance Clinical Visit Collections

400.00

Account Name: Sorra, Elizabeth Date 2009 July

Explanation 1 18 26 31

Post Ref.

Balance Medical Treatment and Others Surgical Treatment Hospital Visit and Others

Debit

900.00 17,500.00 750.00

Account Name: Villon, Maribeth Date 2009 July

Explanation 4 23 26

Post Ref.

Debit

Others on Cash Surgical Treatment Hospital Visit

4,250.00 300.00

Account Name: Virtudazo, Nanette and Family Date 2009 July

Explanation 1 9 31

Post Ref.

Debit

Balance Collections Collections

Account Name: Woo, Ramon Jr. Date 2009 July

Explanation 1 3 11 24 25

Post Ref.

Debit

Balance Hospital Visit Collections Clinical Visit Medical Treatment

300.00 400.00 450.00

Account Name: Yacapin, Virginia Date 2009 July

Explanation 2 19

Others on Cash Others on Cash

Account Name: Yumol, Edna

Post Ref.

Debit

Date 2009 July

Explanation 1 1 10

Balance Collections Others

Post Ref.

Debit

550.00

ENT SUBSIDIARY LEDGER

Credit

Balance 400.00 950.00 0.00

950.00

Credit

Balance 400.00

Credit

9,000.00

Credit

1,250.00 2,400.00

Balance 10,750.00 11,150.00 2,150.00 2,600.00 6,600.00

Balance

1,250.00

Credit

1,300.00

-

Balance 550.00 1,300.00 0.00

Credit

8,000.00 12,000.00 12,000.00 7,000.00

Credit

Balance 39,000.00 31,000.00 19,000.00 7,000.00 0.00

Balance

15,000.00

20,000.00 5,000.00

5,000.00

0.00

Credit

7,500.00

Credit

16,000.00

Credit

7,500.00

Balance 18,750.00 19,090.00 19,890.00 12,390.00

Balance 23,500.00 7,500.00 7,800.00 8,250.00

Balance 7,500.00 16,500.00 16,800.00 9,300.00

Credit

Balance

10,000.00

Credit

15,000.00 5,000.00

Balance

10,000.00

14,000.00 4,000.00

2,000.00

2,000.00

Credit

Balance

4,500.00

Credit

9,000.00 9,900.00 5,400.00 8,900.00

Balance

450.00 850.00 0.00

850.00

Credit

Balance 1,000.00 1,600.00 2,600.00

Credit

Balance

14,000.00 14,300.00 14,850.00

Credit

Balance

4,500.00

Credit

2,250.00 4,500.00 0.00

Balance 400.00 750.00 0.00

750.00

Credit

Balance 450.00 7,450.00 7,750.00 8,050.00 9,150.00

Credit

Balance

400.00 0.00

400.00

Credit

1,500.00 2,250.00

Balance 3,750.00 2,250.00 0.00

Credit

Balance

7,750.00

Credit

7,750.00 0.00 400.00 950.00 1,400.00

Balance 400.00 0.00

400.00

20,000.00

Credit

Balance 300.00 700.00 0.00

700.00

Credit

4,500.00

Credit

Balance 4,500.00 0.00

Balance 300.00 2,600.00 4,900.00

Credit

Balance

400.00

Credit

Balance 400.00 0.00

400.00

Credit

5,000.00

Credit

1,100.00

Credit

Balance 5,000.00 7,250.00 2,250.00 4,250.00

Balance 700.00 1,100.00 0.00

Balance

300.00 900.00

Credit

Balance

Credit

12,000.00

Credit

Balance 12,000.00 0.00

Balance 600.00 10,600.00 10,900.00 12,400.00

Credit

Balance 850.00 2,800.00

Credit

Balance 400.00 1,350.00

Credit

4,950.00

Credit

Balance 4,500.00 4,950.00 0.00

Balance

Credit

Balance 1,150.00 17,150.00 17,450.00

Credit

1,100.00

Credit

Balance 300.00 1,100.00 0.00

Balance 350.00 750.00 1,150.00

Credit

Balance 1,500.00 8,750.00 9,050.00 9,350.00

Credit

7,250.00 2,750.00

Credit

Balance 10,000.00 2,750.00 0.00

Balance

18,000.00

Credit

25,000.00 25,400.00 7,400.00

Balance 3,500.00 4,400.00 21,900.00 22,650.00

Credit

Balance

4,250.00 4,550.00

Credit

5,000.00 5,000.00

Credit

17,500.00

Credit

Balance 10,000.00 5,000.00 0.00

Balance 17,500.00 17,800.00 300.00 700.00 1,150.00

Balance

Credit

5,750.00

Balance 10,500.00 4,750.00 5,300.00

CLUB MEDICA Worksheet for the Month Ended July 31, 2009

No.

Account Titles

100 Cash 101 Petty Cash 120 Accounts Receivable 130 Medical Supplies

Trial Balance Debit

Adjustments

Credit

Debit

Credit

Adjusted Trial Balance Debit

358,048.67

358,048.67

3,325.00

3,325.00

202,240.00

202,240.00

22,251.00

11,901.00

10,350.00

131 Office Supplies

9,580.00

4,832.00

4,748.00

140 Prepaid Insurance

9,000.00

1,500.00

7,500.00

150 Medical Equipment

481,500.00

151 Accu. Depreciation-Medical Equipment 152 Office Equipment 154 Furnitures and Fixtures 160 Rent Deposit 161 Utilities Deposit

36,000.00

6,420.00

11,250.00

3,000.00

42,420.00 14,250.00 176,583.50

12,537.50

3,127.00

15,664.50

45,000.00

45,000.00

4,500.00

4,500.00

210 Accounts Payable

67,781.95

67,781.95

221 SSS and EC Contributions Payable

3,931.00

3,931.00

222 Philhealth Contributions Payable

1,275.00

1,275.00

600.00

600.00

4,750.16

4,750.16

870,000.00

870,000.00

223 Pag-IBIG Contributions Payable 224 Withholding Taxes Payable 300 Theodore Daniel, Capital 301 Theodore Daniel, Withdrawals

50,000.00

302 Thaddeus Dominique, Capital 303 Thaddeus Dominique, Withdrawals

Credit

180,000.00

176,583.50

155 Accu. Depreciation-Furnitures & Fixtures

Debit

481,500.00

180,000.00

153 Accu. Depreciation-Office Equipment

Credit

Income Statement

50,000.00 435,000.00

50,000.00

435,000.00 50,000.00

310 Income Summary 400 Patient Service Revenue 401 Consultancy Revenues

228,240.00

228,240.00

228,240.00

50,500.00

50,500.00

50,500.00

Balances Carried Forward

1,592,028.17

1,721,865.61

-

30,780.00

1,573,795.17

1,734,412.61

-

278,740.00

Balances Forwarded

1,592,028.17

1,721,865.61

-

30,780.00

1,573,795.17

1,734,412.61

-

278,740.00

500 Salaries Expense 501 SSS and EC contributions Expense

51,600.00

51,600.00

51,600.00

2,547.70

2,547.70

2,547.70

502 Philhealth Contrbutions Expense

637.50

637.50

637.50

503 Pag-IBIG Contributions Expense

300.00

300.00

300.00

15,000.00

15,000.00

15,000.00

510 Rent Expense 511 Utilities Expense

5,819.74

5,819.74

5,819.74

512 Cleaning Expense

1,150.00

1,150.00

1,150.00

513 Laundry Expense

4,505.00

4,505.00

4,505.00

18,575.50

18,575.50

18,575.50

11,901.00

11,901.00

11,901.00

4,832.00

4,832.00

4,832.00

520 Laboratory Expense 521 Medical Supplies Expense 530 Office Supplies Expense 531 Publications Expense

9,340.00

9,340.00

9,340.00

532 Travel Expense

5,530.00

5,530.00

5,530.00

533 Professional Dues and License Expense

8,700.00

8,700.00

8,700.00

534 Charitable Contributions Expense

3,000.00

3,000.00

3,000.00

541 Depreciation Exp.- Medical Equipment

6,420.00

6,420.00

6,420.00

542 Depreciation Exp.- Office Equipment

3,000.00

3,000.00

3,000.00

543 Depreciation Exp.- Furnitures & Fixtures

3,127.00

3,127.00

3,127.00

550 Insurance Expense

1,500.00

1,500.00

1,500.00

2,965.00

2,965.00

2,965.00

167.00

167.00

167.00

551 Repairs and Maintenance Expense 570 Miscellaneous Expense

TOTAL Profit

1,721,865.61

1,721,865.61

30,780.00

30,780.00

1,734,412.61

1,734,412.61

160,617.44

278,740.00

118,122.56 278,740.00

278,740.00

MEDICA

nth Ended July 31, 2009 Balance Sheet Debit

No.

Credit

358,048.67

100

3,325.00

101

202,240.00

120

10,350.00

130

4,748.00

131

7,500.00

140

481,500.00

150

42,420.00 151 180,000.00

152

14,250.00 153 176,583.50

154

15,664.50 155 45,000.00

160

4,500.00

161

67,781.95 210 3,931.00 221 1,275.00 222 600.00 223 4,750.16 224 870,000.00 300 50,000.00

301

435,000.00 302 50,000.00

303 310 400 401

1,573,795.17

1,455,672.61

1,573,795.17

1,455,672.61 500 501 502 503 510 511 512 513 520 521 530 531 532 533 534 541 542 543 550 551 570

1,573,795.17

1,455,672.61 118,122.56

1,573,795.17

1,573,795.17

CLUB MEDICA Statement of Comprehensive Income For the Month Ended July 31, 2009 No.

Acct. Titles / Explanation

400 401

Revenues: Patient Service Revenues Consultancy Revenues Total Revenues

500 501 502 503 510 511 512 513 520 521 530 531 532 533 534 541 542 543 550 551 570

Expenses: Salaries Expense SSS and EC Contributions Expense Philhealth Contributions Expense Pag-IBIG Contributions Expense Rent Expense Utilities Expense Cleaning Expense Laundry Expense Laboratory Expense Medical Supplies Expense Office Supplies Expense Publications Expense Travel Expense Professional Dues and License Expense Charitable Contrbutions Expense Depreciation Expense - Medical Equipment Depreciation Expense - Office Equipment Depreciation Expense - Furnitures and Fixtures Insurance Expense Repairs and Maintenance Expense Miscellaneous Expense Total Expenses Net Revenues

228,240.00 50,500.00

51,600.00 2,547.70 637.50 300.00 15,000.00 5,819.74 1,150.00 4,505.00 18,575.50 11,901.00 4,832.00 9,340.00 5,530.00 8,700.00 3,000.00 6,420.00 3,000.00 3,127.00 1,500.00 2,965.00 167.00

CLUB MEDICA

ment of Comprehensive Income

he Month Ended July 31, 2009

278,740.00

160,617.44 118,122.56

CLUB MEDICA Statement of Changes in Partner's Equity For the Month Ended July 31, 2009 Theodore Daniel Partners' Equity, July 1, 2009

Thaddues Dominique

870,000.00

435,000.00

25,000.00

25,000.00

Add Revenues Salaries Interest on Capital 870,000 x 30% x 1/12

21,750.00

435,000 x 30% x 1/12

10,875.00

Balance 35,497.56 x 60%

21,298.54

35,497.56 x 40% Total Share in Profit Total Less Withdrawals Partners' Equity, July 31, 2009

14,199.02 68,048.54

50,074.02

938,048.54

485,074.02

50,000.00

50,000.00

888,048.54

435,074.02

CLUB MEDICA

ement of Changes in Partner's Equity

or the Month Ended July 31, 2009 Total 1,305,000.00 50,000.00

32,625.00

35,497.56 118,122.56 1,423,122.56 100,000.00 1,323,122.56

CLUB MEDICA Statement of Financial Position For the Month Ended July 31, 2009 No.

100 101 120 130 131 140

Acct. Titles / Explanation Assets Current Assets: Cash Petty Cash Accounts Receivable Medical Supplies Office Supplies Prepaid Insurance Total Current Assets

150 151

Non - Current Assets Property and Equipment Medical Equipment Less Accumulated Depreciation

481,500.00 42,420.00

152 153

Office Equipment Less Accumulated Depreciation

180,000.00 14,250.00

154 155 160 161

Furnitures and Fixtures Less Accumulated Depreciation Rent Deposit Utilities Deposit Total Non - Current Assets Total Assets

176,583.50 15,664.50

210 221 222 223 224

Liabilities Accounts Payable SSS and EC Contributions Payable Philhealth Contributions Payable Pag - IBIG Contributions Payable Withholding Taxes Payable Total Liabilities

300 302

Partner's Equity Theodore Daniel, Capital Thaddeus Dominique, Capital Total Partner's Equity Total Liabilities and Partner's Equity

CLUB MEDIC

n

Statement of Financial P

009

For the newly - formed Partners No.

358,048.67 3,325.00 202,240.00 10,350.00 4,748.00 7,500.00

100 101 120 130 131 140 586,211.67

Acct. Titles / Explanation Assets Current Assets: Cash Petty Cash Accounts Receivable Medical Supplies Office Supplies Prepaid Insurance Total Current Assets

439,080.00

150 151

Non - Current Assets Property and Equipment Medical Equipment Less Accumulated Depreciation

165,750.00

152 153

Office Equipment Less Accumulated Depreciation

160,919.00 45,000.00 4,500.00

154 155 160 161

Furnitures and Fixtures Less Accumulated Depreciation Rent Deposit Utilities Deposit Total Non - Current Assets Total Assets

815,249.00 1,401,460.67

210 221 222 223 224

Liabilities Accounts Payable SSS and EC Contributions Payable Philhealth Contributions Payable Pag - IBIG Contributions Payable Withholding Taxes Payable Total Liabilities

300 302 1,323,122.56

Partner's Equity Theodore Daniel, Capital Thaddeus Dominique, Capital Total Partner's Equity

1,401,460.67

Total Liabilities and Partner's Equity

67,781.95 3,931.00 1,275.00 600.00 4,750.16 78,338.11

888,048.54 435,074.02

CLUB MEDICA Statement of Financial Position For the newly - formed Partnership July 1, 2009

313,018.66 3,325.00 246,000.00 21,000.00 7,500.00 9,000.00 599,843.66

450,000.00 36,000.00

414,000.00

150,000.00 11,250.00

138,750.00

168,000.00 12,537.50

155,462.50 45,000.00 4,500.00 757,712.50 1,357,556.16

42,000.00 3,931.00 1,275.00 600.00 4,750.16 52,556.16

435,000.00 870,000.00 1,305,000.00 1,357,556.16

CLUB MEDICA Statement of Cash Flows For the Month Ended July 31, 2009

Cash flow from Operating Activities Cash revenues Collections from revenues on account Acquisitions by cash Payments to acquisitions on account Operating expenses Net cash provided by operating activities

85,350.00 237,150.00 1,251.00 12,173.95 113,461.54

Cash flow from investing activities Property, plant and equipment Net cash provided by investing activities

(50,583.50)

Cash flow from financing activities Withdrawals Net cash provided by financing activities Net increase (decrease) in cash Add: Cash, beginning Cash , ending

(100,000.00)

CLUB MEDICA Statement of Cash Flows

the Month Ended July 31, 2009

195,613.51

(50,583.50)

(100,000.00) 45,030.01 316,343.66 361,373.67

PETTY CASH RECORD For the Month Ended July 31, 2009

Distribution Of Payme Date July

PCV No.

Explanation

Payments

Misc.

Travel

2

21

Delivery of X-rays

112.00

9

22

Donation to Local Chapters

15

23

Taxi Fare

23

24

Postage

55.00

TOTAL

167.00

850.00

850.00

PETTY CASH RECORD

For the Month Ended July 31, 2009 Distribution Of Payments Others Account Charitable Contribution

Amount 1,000.00

1,000.00

CLUB MEDICA Post - Closing Trial Balance For the Month Ended July 31, 2009 No. 100 101 120 130 131 140 150 151 152 153 154 155 160 161 210 221 222 223 224 300 302

Account Titles Cash Petty Cash Accounts Receivable Medical Supplies Office Supplies Prepaid Insurance Medical Equipment Accu. Depreciation-Medical Equipment Office Equipment Accu. Depreciation-Office Equipment Furnitures and Fixtures Accu. Depreciation-Furnitures & Fixtures Rent Deposit Utilities Deposit Accounts Payable SSS and EC Contributions Payable Philhealth Contributions Payable Pag-IBIG Contributions Payable Withholding Taxes Payable Theodore Daniel, Capital Thaddeus Dominique, Capital Total

Debits 358,048.67 3,325.00 202,240.00 10,350.00 4,748.00 7,500.00 481,500.00 180,000.00 176,583.50 45,000.00 4,500.00

1,473,795.17

CLUB MEDICA

- Closing Trial Balance

Month Ended July 31, 2009 Credits

42,420.00 14,250.00 15,664.50

67,781.95 3,931.00 1,275.00 600.00 4,750.16 888,048.54 435,074.02 1,473,795.17

View more...

Comments

Copyright ©2017 KUPDF Inc.
SUPPORT KUPDF