GENERALJOURNAL

Date
2001
February

Particulars
28 CashInBankUCPBC/A
PettyCashFund
AccountsReceivable
FinishedGoodsInventory
GoodsInProcessInventory
MaterialsInventory
PrepaidInsurance
Land
Building
MachineryandEquipment
FurnitureandFixtures
DeliveryEquipment
OfficeEquipment
CostofGoodsSold
FactoryOverheadControl
MarketingExpenseControl
AdministrativeExpenseControl
AllowanceforDoubtfulAccounts
AccumulatedDepreciationBuilding
Accu.DepreciationMach.&Equipment
Accu.DepreciationFurniture&Fixtures
Accu.DepreciationDeliveryEquipment
Accu.DepreciationOfficeEquipment
VouchersPayable
DepositsfromCustomers
AccruedPayroll
SSPremiumsPayable
MedicarePremiumsPayable
ECPremiumsPayable
HDMFPremiumsPayable
WithholdingTaxesPayable
VATPayable
MortgagePayable
CapitalStock
RetainedEarnings
Sales
AppliedFactoryOverheadCuttingDept.
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.

F
GL102
GL103
GL104
GL107
GL108
GL109
GL110
GL201
GL202
GL203
GL204
GL205
GL206
GL801
GL901
GL1001
GL1002
GL104.1
GL202.1
GL203.1
GL204.1
GL205.1
GL206.1
GL401
GL403
GL410
GL404
GL405
GL406
GL407
GL408
GL413
GL501
GL601
GL603
GL701
GL905
GL906
GL907

GENERALJOURNAL
Date

Particulars

2001
March

6 GoodsInProcess
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.
8 GoodsInProcess
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.
GoodsInProcess
FactoryOverhead(IndirectLabor)
FactoryOverhead(COLA)
Payroll
12 GoodsInProcess
AppliedFactoryOverheadCuttingDept.
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.
13 GoodsInProcess
AppliedFactoryOverheadCuttingDept.
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.
15 GoodsInProcess
AppliedFactoryOverheadCuttingDept.
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.
GoodsInProcess
FactoryOverhead(IndirectLabor)
FactoryOverhead(COLA)
Payroll
FactoryOverhead(IndirectLabor)
FactoryOverhead(COLA)
MarketingExpenseControl
AdministrativeExpenseControl

Payroll
AllocationofIndirectCost

GENERALJOURNAL
Date

Particulars

2001
March

19 GoodsInProcess
AppliedFactoryOverheadCuttingDept.
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.
21 VoucherPayable
InputTax
22 GoodsInProcess
AppliedFactoryOverheadCuttingDept.
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.
GoodsInProcess
FactoryOverhead(IndirectLabor)
FactoryOverhead(COLA)
Payroll
26 GoodsInProcess
AppliedFactoryOverheadCuttingDept.
AppliedFactoryOHAssemblingDept.
AppliedFactoryOverheadFinishingDept.
29 GoodsInProcess
FactoryOverhead(IndirectLabor)
FactoryOverhead(COLA)
Payroll
29 FactoryOverhead(IndirectLabor)
FactoryOverhead(COLA)
MarketingExpenseControl
AdministrativeExpenseControl
Payroll
AllocationofIndirectCost

GENERALJOURNAL(ADJUSTINGENTRIES)
Date

Particulars

2001
March

31 GoodsInProcess
FactoryOverhead(IndirectLabor)
AccruedPayroll
OutputTax
InputTax
VATPayable
FactoryOverhead
SSPremiumsPayable
MedicarePremiumsPayable
ECPremiumsPayable
FactoryOverheadControl
MarketingExpenseControl
AdministrativeExpenseControl
SSPremiumsPayable
MedicarePremiumsPayable
ECPremiumsPayable
HDMFPremiumsPayable
FactoryOverhead
AccumulatedDepreciationBuilding
Accu.Dep.MachineriesandEquipment
AdministrativeExpense
Accu.DepreciationOfficeEquipment
Accu.DepreciationFurnitureandFixtures
AllowanceforDoubtfulAccounts
MarketingExpense

Accu.DepreciationDeliveryEquipment
InterestExpense
InterestPayable
GoodsInProcess
AppliedFOHCuttingDepartment
AppliedFOHAssemblingDepartment
AppliedFOHFinishingDepartment
FactoryOverhead
PrepaidInsurance

GENERALJOURNAL
Date

Particulars

2001
March

31 FactoryOverheadCuttingDepartment
FactoryOverheadAssemblingDepartment
FactoryOverheadFinishingDepartment
FactoryOverhead
AppliedFactoryOverheadCuttingDept.
AppliedFactoryOverheadAssemblingDept.
AppliedFactoryOverheadFinishingDept.
OverappliedFactoryOverhead
FactoryOverheadCuttingDepartment
FactoryOverheadAssemblingDept.
FactoryOverheadFinishingDepartment
OverappliedFactoryOverhead
CostofGoodsSold
IncomeTaxesExpense
IncomeTaxesPayable
Sales
IncomefromScrapSales
PurchaseDiscount
IncomeandExpenseSummary
IncomeandExpenseSummary
CostofGoodsSold
MarketingExpenseControl

AdministrativeExpenseControl
InterestExpense
IncomeTaxesExpense
IncomeandExpenseSummary
RetainedEarnings

AL
Debit

Credit

P62,001.17
5,000.00
12,000.00
110,000.00
16,390.46
31,525.00
2,500.00
75,000.00
500,000.00
138,000.00
68,000.00
145,000.00
16,000.00
96,960.55
49,066.24
33,325.13
81,656.85
P300.00
5,625.00
2,354.17
1,500.00
3,500.00
933.33
11,250.00
12,100.00
5,640.00
4,686.70
631.25
160.00
900.00
10,258.84
11,325.09
345,000.00
650,000.00
103,289.50
215,839.30
16,486.90
22,181.16
18,464.16

P1,442,425.40 P1,442,425.40

AL
Debit

Credit

P2,237.69
P710.40
1,527.29
2,232.62
923.52
1,309.10
4,435.00
825.00
350.00
5,610.00
5,583.06
3,710.70
781.44
1,090.92
2,634.77
797.93
745.92
1,090.92
3,159.75
637.90
994.56
1,527.29
4,505.00
655.00
350.00
5,510.00
8,250.00
250.00
6,200.00
21,750.00

36,450.00

P63,417.89

###

AL
Debit

Credit

P3,800.25
P1,136.32
1,136.64
1,527.29
7.00
7.00
4,531.42
2,123.73
1,207.68
1,200.01
4,220.00
1,000.00
350.00
5,570.00
4,878.93
1,281.35
1,633.92
1,963.66
4,280.00
920.00
350.00
5,550.00
8,250.00
250.00
6,200.00
21,750.00
36,450.00

P60,787.60 P60,787.60

INGENTRIES)
Debit

Credit

P655.00
425.00
P1,080.00
18,050.00
2,352.00
15,698.00
1,434.70
1,114.70
250.00
70.00
1,131.00
903.00
2,789.60
3,496.10
337.50
90.00
900.00
8,450.00
5,625.00
2,825.00
7,889.57
700.00
1,500.00
5,689.57
3,500.00

3,500.00
3,450.00
3,450.00
6,185.84
2,588.26
1,633.92
1,963.66
750.00
750.00
P55,613.71 P55,613.71

AL
Debit

Credit

P37,645.54
24,073.06
23,838.34
P85,556.94
28,763.09
31,949.16
31,664.30
6,819.61
37,645.54
24,073.06
23,838.34
6,819.61
6,819.61
6,735.67
6,735.67
396,339.30
100.00
70.00
396,509.30
384,000.19
181,836.37
52,198.13

136,330.02
6,900.00
6,735.67
12,509.11
12,509.11

PRODUCTIONANDDELIVERYJOURNAL
Date

Customer

Delivery
Receipt
Number

J.O.NO.

2001
March

5 MinisterCelsoReyes
6 Atty.ErnestoGonzalo
7 MaharlikaInc.
8 AsianComputerCenter
12 Dr.LourdesCid
13 N/A
15 N/A
19 Mr.Madrigal
21 HortwellInternational
22 ViscountInc.
26 ManilaHotel

Totals

84
85
86
87
88
89
90
91

FinishedGoods
Debit

58
59
60
61
62
63 P5,695.77
64 5,962.75
65
66
67
68

P11,658.52
()

RYJOURNAL
FinishedGoods
Credit

WorkInProcess
Credit

CostofGoods
SoldDebit

P8,000.00

###
P9,362.17 9,362.17
6,000.00
###
13,848.60
###
13,936.06
###
5,695.77
5,962.75
7,790.25
###
12,000.00
###
11,118.42
###
9,639.93
###

P26,000.00 P77,353.95 P91,695.43

()
()
()

SALESJOURNAL
Date

Customer

Explanation

INV.NO.

AccountReceivable
Debit

2001
March

5 Mins.CelsoReyes
6 Atty.ErnestoGonzalo
7 MaharlikaInc.
8 AsianComputerCenter
12 Dr.LourdesCid
19 Mr.Madrigal
21 HortwellInternational
22 ViscountInc.
26 ManilaHotel

Totals

COD
Collectedinfull
CashSales
COD
Collectedpartially
COD
COD
COD
Collectedpartially

80
81
82
83
84 P14,437.50
85
86
87
88 5,262.50

P19,700.00
()

NAL
CashSalesDebit

P16,500.00
16,500.00
13,200.00
19,800.00
14,437.50
12,375.00
18,700.00
19,800.00
10,000.00

Depositsfr.
CustomersDebit

P5,500.00
6,600.00
9,625.00
4,125.00
6,600.00
5,087.50

Sales
Credit

OutputTaxCredit

P15,000.00 P1,500.00
20,000.00 2,000.00
12,000.00 1,200.00
24,000.00 2,400.00
35,000.00 3,500.00
15,000.00 1,500.00
17,000.00 1,700.00
24,000.00 2,400.00
18,500.00 1,850.00

P141,312.50 P37,537.50 P180,500.00 P18,050.00

()
()
()
()

CASHRE
Date

Customer

Explanation

OR.No.

2001
March

4 Dr.LourdesCid
5 Mins.CelsoReyes
6 Atty.ErnestoGonzalo
7 MaharlikaInc.
8 AsianComputerCenter
12 Dr.LourdesCid
Mr.Madrigal
13 CaviteWomen'sClub
14 ViscountInc.
19 Mr.Madrigal
Mr.Say
20 ManilaHotel
21 HortwellInternational
22 ViscountInc.
25 Dr.LourdesCid
26 ManilaHotel
PICPA

Totals

ReceivedDownpayment
COD
CollectedinFull
CashSales
COD
CollectedPartially
ReceivedDownpayment
CollectedinFull
ReceivedDownpayment
CollectedinFull
SaleofScrap
ReceivedDownpayment
COD
COD
Collectedinfull
CollectedPartially
ReceivedDownpayment

91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107

CASHRECEIPTSJOURNAL
UCPBDebit

CashSalesCredit

Accounts
Depositsfrom
Factory
ReceivableCredit CustomersCredit OverheadDebit

P9,625.00
16,500.00 P16,500.00
16,500.00 16,500.00
13,200.00 13,200.00
19,800.00 19,800.00
14,437.50 14,437.50
4,125.00
8,000.00
P8,000.00
6,600.00
12,375.00 12,375.00
100.00
5,087.50
18,700.00 18,700.00
19,800.00 19,800.00
14,437.50
###
10,000.00 10,000.00
6,875.00

###

###
###

###

###

P196,162.50 P141,312.50 P22,437.50 P32,312.50

()

()

()

()

SUNDRY
AccountTitle

IncomefromScrapSale

Debit

Credit

P100.00

P100.00
()

VO
Date

Payee

Explanation

Payment

Vo.No.

Date

2001
March

1 Workers

SalariesPaid

127

Mar.1

DizonElecRepairs

RepairsPaid

128

SSS

SSPaid

129

MedicarePaid
ECPaid
Pagibig

HDMFPaid

130

BIR

WithholdigTaxPaid

131

Downpayment

132

2/15,n/30

133

21

7 HildaHardware

CashPurchase

134

8 Workers

SalariesPaid

135

Downpayment

136

11

2/10,n/30

137

Downpayment

138

6 EdisonFabrics

11 PacoLumber
LuzonWoodsInc.

11

n/30

139

14 PCIB

MonthlyInstallment

140

14

15 Workers

SalariesPaid

141

15

SalariesPaid

142

15

19 MakatiComm.House

Employees

CashPurchases

143

19

20 PettyCashFund

Replenishment

144

20

21 PasigHouse

PurchaseonAccount

145

22 Workers

SalariesPaid

146

22

PartialPayment

147

25

25 PacoPhil
n/30
29 Workers

SalariesPaid

148

29

31 Employees

SalariesPaid

149

31

Totals

VOUCHERREGISTER
Payment
Check

VouchersPayable
MaterialsDebit
Credit

InputTaxDebit

PayrollDebit

FactoryOverhead Mktg.Expense
Debit
Debit

16692 P5,640.00
16693 1,500.00

P1,500.00

16694 5,477.95

16695 900.00
16696 10,258.84
16697 3,850.00 P3,500.00 350.00
16708 3,850.00 3,500.00 350.00
16698 440.00 400.00 40.00
16699 5,253.84

P5,610.00

16700 1,333.75 1,212.50 121.25

1,333.75 1,212.50 121.25
16701 5,637.50 5,125.00 512.50
5,637.50 5,125.00 512.50
16702 13,450.00
16703 5,164.84

5,510.00

16704 32,199.68

36,450.00

16706 1,611.50 1,465.00 146.50

16707 3,374.00

810.00 2,070.00

2,255.00 2,050.00 205.00

16708 5,218.24

5,570.00

(5,000.00)
16709 2,500.00
2,500.00
16710 4,216.94

5,550.00

16711 28,662.28

36,450.00

P147,265.61 P23,590.00 P2,359.00 P95,140.00 P2,310.00 P2,070.00

()

()

()

()

()

()

Admin.Expense
Debit

SUNDRY
AccountTitle
AccruedPayroll

Debit

Credit

P5,640.00

SSPrem.Payable

4,686.70

MCRPremPayable

631.25

ECPrem.Payable

160.00

HDMFPremPay.

900.00

WHTaxPayable

10,258.84

WHTaxPayable

P356.16

MortgagePayable

10,000.00

InterestExpense

3,450.00

WHTaxPayable

345.16

WHTaxPayable

4,250.32

WHTaxPayable

351.76

WHTaxPayable

349.56

SSPrem.Payable

733.50

MCRPrem.Payable

250.00

WHTaxPayable

4,250.32

494.00

P494.00
()

SSPrem.Payable

2,299.90

MCRPrem.Payable

337.50

HDMFPremPay.

900.00

P35,726.79 P14,424.18
()

()

CHECKREGISTER
Date

Payee

VO.No.

Check
Number

VouchersPayable
Debit

2001
March

1 Worker
DizonElecRepairs
SSS
Pagibig
BIR
6 EdisonFabrics
7 HildaHardware
8 Workers
11 PacoLumber
LuzonWoodsInc.
14 PCIB
15 Workers
Employees
18 Phil.Lumber
19 MakatiComm.House
20 PettyCashFund
21 EdisonFabrics
22 Workers
25 PacoLumber
29 Workers
31 Employees

Totals

127
128
129
130
131
132
134
135
136
138
140
141
142
125
143
144
134
146
147
148
149

16692 P5,640.00
16693 1,500.00
16694 5,477.95
16695 900.00
16696 10,258.84
16697 3,850.00
16698 440.00
16699 5,253.84
16700 1,333.75
16701 5,637.50
16702 13,450.00
16703 5,164.84
16704 32,199.68
16705 3,910.00
16706 1,611.50
16707 3,374.00
16708 3,843.00
16709 5,218.24
16710 2,500.00
16711 4,216.94
16711 28,662.28

P144,442.36
()

Purchase
Discount
Credit

UCPBCredit

P5,640.00
1,500.00
5,477.95
900.00
10,258.84
3,850.00
440.00
5,253.84
1,333.75
5,637.50
13,450.00
5,164.84
32,199.68
3,910.00
1,611.50
3,374.00
P70.00 3,773.00
5,218.24
2,500.00
4,216.94
28,662.28

P70.00 P144,372.36
()
()

MATERIALSREQUISITIONJOURNAL
Date

Department

Particulars

Mat.Req'n
No.

JobOrder
Number

MaterialsCredit

2001
March

4 Cutting

5 Assembly
Finishing
6 Cutting

7 Finishing
8 Cutting

12 Cutting

14 Cutting

19 Cutting
20 Cutting

22 Cutting

26 Cutting

RubberFoam
VelvetCloth
Cocolumber
Roller
Nails
Nails
Tanguile(2x4x8)
Tanguile(2x2x12)
Tanguile(1x1x10)
Plywood(1/4)
Narraply(1/2)
BrassHandle
Varnish
Narraply(3/4)
Tanguile(2x4x8)
Tanguile(2x2x12)
Tanguile(1x1x10)
Liston(1/2x1/2x12)
Tanguile(1x3x10)
Tanguile(1/2x3x12)
Tanguile(2x3x12)
Plywood(1/4)
Liston(1/2x1/2x12)
Tanguile(2x2x12)
Narraply(3/4)
Tanguile(2x4x8)
Tanguile(2x2x12)
Tanguile(1x1x10)
Liston(1/2x1/2x12)
Tanguile(1x3x10)
Tanguile(1/2x3x12)
Tanguile(2x3x12)
Tanguile(2x4x8)
Tanguile(2x2x12)
Tanguile(1x1x10)
Narraply(3/4)
Narraply(1/2)
Liston(1/2x1/2x12)

117

118
119
120

121
122

123

124

123
124

125

126

86 P500.00
86 6,000.00
86 28.00
86 150.00
50.00
50.00
87 140.00
87 160.00
87 156.00
87 240.00
87 600.00
87 140.00
90.00
88 650.00
88 140.00
88 160.00
88 156.00
88 42.00
89 1,005.00
89 80.00
89 960.00
90 1,460.00
90 252.00
90 645.00
90 1,465.00
91 1,300.00
91 280.00
91 330.00
91 312.00
91 84.00
92 1,020.00
92 80.00
92 960.00
93 290.00
93 330.00
93 296.00
93 650.00
93 600.00
93 42.00

Plywood(1/4)
BrassHandle
Totals

93 250.00
93 140.00
P22,283.00
()

NJOURNAL
GoodsInProcess
Debit

Factory
Overhead
Debit

P500.00
6,000.00
28.00
150.00
P50.00
###
140.00
160.00
156.00
240.00
600.00
140.00
###
650.00
140.00
160.00
156.00
42.00
1,005.00
80.00
960.00
1,460.00
252.00
645.00
1,465.00
1,300.00
280.00
330.00
312.00
84.00
1,020.00
80.00
960.00
290.00
330.00
296.00
650.00
600.00
42.00

Mktg.
Expense
Debit

Admin.
Expense
Debit

250.00
140.00
P22,093.00 P190.00
()

()

EXECUTIVEMODERNFURNISHER
FactoryDistributionSheet
March17,2001

WorkerNo.

Name

1 PatTierro
2 DanSantos
3 J.Martinez
4 J.Magpantay
5 N.Villacorta
6 R.Abrijan
7 P.Ranosa

HOURS

LABORCOST

Total

Productive

NonProductive

Direct

40
40
40
36
40
40
36

35
36
35
34
34
26
26

5
4
5
2
6
14
10

P700.00
720.00
875.00
680.00
680.00
390.00
390.00

Total

P4,435.00

EXECUTIVEMODERNFURNISHER
FactoryDistributionSheet
March814,2001

WorkerNo.

Name

1 PatTierro
2 DanSantos
3 J.Martinez
4 J.Magpantay
5 N.Villacorta
6 R.Abrijan
7 P.Ranosa
Total

HOURS

LABORCOST

Total

Productive

NonProductive

Direct

32
40
40
40
36
40
40

32
34
33
33
34
34
34

0
6
7
7
2
6
6

P640.00
680.00
825.00
660.00
680.00
510.00
510.00
P4,505.00

EXECUTIVEMODERNFURNISHER
FactoryDistributionSheet
March1521,2001

WorkerNo.

Name

1 PatTierro
2 DanSantos
3 J.Martinez
4 J.Magpantay
5 N.Villacorta
6 R.Abrijan
7 P.Ranosa

HOURS

LABORCOST

Total

Productive

NonProductive

Direct

40
40
40
40
40
36
32

35
34
34
31
31
25
25

5
6
6
9
9
11
7

P700.00
680.00
850.00
620.00
620.00
375.00
375.00

Total

P4,220.00

EXECUTIVEMODERNFURNISHER
FactoryDistributionSheet
March2228,2001

WorkerNo.

Name

1 PatTierro
2 DanSantos
3 J.Martinez
4 J.Magpantay
5 N.Villacorta
6 R.Abrijan
7 P.Ranosa

HOURS

LABORCOST

Total

Productive

NonProductive

Direct

40
40
40
40
36
36
36

32
33
32
32
32
30
30

8
7
8
8
4
6
6

P640.00
660.00
800.00
640.00
640.00
450.00
450.00

Total

P4,280.00

EXECUTIVEMODERNFURNISHER
FactoryDistributionSheet
March29,2001

WorkerNo.

Name

1 PatTierro

HOURS

LABORCOST

Total

Productive

NonProductive

Direct

P60.00

2 DanSantos
3 J.Martinez
4 J.Magpantay
5 N.Villacorta
6 R.Abrijan
7 P.Ranosa
Total

8
8
8
8
8
8

3
3
7
7
6
6

5
5
1
1
2
2

60.00
75.00
140.00
140.00
90.00
90.00
P655.00

NFURNISHER
onSheet
001
LABORCOST

GrossSalary

Indirect

COLA

P100.00
P80.00
P125.00
P40.00
P120.00
P210.00
P150.00

P50.00
50.00
50.00
50.00
50.00
50.00
50.00

P850.00
850.00
1,050.00
770.00
850.00
650.00
590.00

P825.00 P350.00

P5,610.00

O.T.Premium

NFURNISHER
onSheet
2001
LABORCOST

GrossSalary

Indirect

COLA

P
P120.00
P175.00
P140.00
P40.00
P90.00
P90.00

P50.00
50.00
50.00
50.00
50.00
50.00
50.00

P690.00
850.00
1,050.00
850.00
770.00
650.00
650.00

P655.00 P350.00

P5,510.00

NFURNISHER
onSheet
2001

O.T.Premium

LABORCOST

GrossSalary

Indirect

COLA

P100.00
120.00
150.00
180.00
180.00
165.00
105.00

P50.00
50.00
50.00
50.00
50.00
50.00
50.00

P850.00
850.00
1,050.00
850.00
850.00
590.00
530.00

P1,000.00 P350.00

P5,570.00

O.T.Premium

NFURNISHER
onSheet
2001
LABORCOST

GrossSalary

Indirect

COLA

P160.00
140.00
200.00
160.00
80.00
90.00
90.00

P50.00
50.00
50.00
50.00
50.00
50.00
50.00

P850.00
850.00
1,050.00
850.00
770.00
590.00
590.00

P920.00 P350.00

P5,550.00

O.T.Premium

NFURNISHER
onSheet
01
LABORCOST
Indirect
P100.00

COLA

O.T.Premium

GrossSalary
P160.00

100.00
125.00
20.00
20.00
30.00
30.00

160.00
200.00
160.00
160.00
120.00
120.00

P425.00

P1,080.00

EXECUTIVEMOD
Payroll
March22
Name

WorkerNo.

1 PatTierro
2 DanSantos
3 J.Martinez
4 J.Magpantay
5 N.Villacorta
6 R.Abrijan
7 P.Ranosa

Position
Cutter
Upholsterer
MachineOp.
Assembler
Assembler
Polisher
Sprayer

Regular
Rate
P20
20
25
20
20
15
15

Hrs
40
40
40
40
36
36
36

Totals

Amount
P800
800
1,000
800
720
540
540
P5,200

EXECUTIVEMOD
Payroll
March16
Name

Dept.

Position

Regular
Rate

Hrs

Amount

C.Perez
ReyCorpuz
P.DeVera
C.Dimagiba
A.Magpantay

Gen.Mgr
Fin.Officer
Bookkeeper
PurchClerk
Accountant

P6,000
5,000
3,000
3,000
4,000

J.Ocampo
B.Cruzado

SalesHead
Driver

3,500
2,500

JulioAng
L.Quinta

Supervisor
StoreClerk

5,000
3,250
P35,250

Totals

EXECUTIVEMODERNFURNISHER
PayrollSheet
March2228,2001
Overtime
Hrs
Amt

COLA
P50
50
50
50
50
50
50
P350

Gross
WithholdingTax
SS
Earnings
P850 P53.64 P100.00
850 53.64 116.70
1,050 92.73 133.50
850 54.63 116.70
770 37.47 100.00
590 25.04 83.30
590 32.41 83.30
P5,550 P349.56 P733.50

MCR
P37.50
37.50
37.50
37.50
37.50
31.25
31.25
P250.00

EXECUTIVEMODERNFURNISHER
PayrollSheet
March1631,2001
Overtime
Hrs
Amt

COLA
P250
150
100
100
150

Gross
WithholdingTax
SS
Earnings
P6,250 P594.74 P333.30
5,150 705.33 333.30
3,100 343.38 200.00
3,100 319.63 200.00
4,150 542.88 283.30

MCR
P37.50
37.50
37.50
37.50
37.50

100 3,600 438.38 233.30 37.50

100 2,600 249.48 166.70 37.50
150 5,150 689.37 333.30 37.50
100 3,350 367.13 216.70 37.50
P1,200 P36,450 P4,250.32 P2,299.90 P337.50

HDMF

Advances

NetEarnings
P658.86
642.16
786.27
641.17
595.03
450.41
443.04
P4,216.94

HDMF

Advances

NetEarnings

P100
100
100
100
100

P5,184.46
3,973.87
2,419.12
2,442.87
3,186.32

100
100

2,790.82
2,046.32

100
100
900

3,989.83
2,628.67
P28,662.28

EXECUTIVEMODERNFURNISHER
PayrollSheet
March2228,2001
WorkerNo.

Name
1 PatTierro
2 DanSantos
3 J.Martinez
4 J.Magpantay
5 N.Villacorta
6 R.Abrijan
7 P.Ranosa

Position
Cutter
Upholsterer
MachineOp.
Assembler
Assembler
Polisher
Sprayer

Totals

SS

MCR

EC

P152.00 P37.50 P10.00

177.30 37.50 10.00
202.70 37.50 10.00
177.30 37.50 10.00
152.00 37.50 10.00
126.70 31.25 10.00
126.70 31.25 10.00
P1,114.70 P250.00 P70.00

EXECUTIVEMODERNFURNISHER
PayrollSheet
March1631,2001
Dept.

Name

Position

SS

MCR

EC

C.Perez
ReyCorpuz
P.DeVera
C.Dimagiba
A.Magpantay

Gen.Mgr
Fin.Officer
Bookkeeper
PurchClerk
Accountant

P506.70 P37.50 P10.00

506.70 37.50 10.00
304.00 37.50 10.00
304.00 37.50 10.00
430.70 37.50 10.00

J.Ocampo
B.Cruzado

SalesHead
Driver

354.70 37.50 10.00

253.30 37.50 10.00

JulioAng
L.Quinta

Supervisor
StoreClerk

506.70 37.50 10.00

329.30 37.50 10.00
P3,496.10 P337.50 P90.00

Totals

ER

HDMF

Advances

Total
P199.50
224.80
250.20
224.80
199.50
167.95
167.95
P1,434.70

ER

HDMF

Advances

Total

P100
100
100
100
100

P654.20
654.20
451.50
451.50
578.20

100
100

502.20
400.80

100
100
P900

654.20
476.80
P4,823.60