CLUB-MEDICA-practice-set-2-1.xlsx
April 25, 2017 | Author: Denissa Castillo | Category: N/A
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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
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