ASSETS 2017 2018 2019

10100 Cash - - -
10200 Receivables - - -
10300 Inventory - - -
10400 Prepayments - - -
10500 Other Current Assets - - -
Total Current Assets - - -

10600 Property, Plant and Equipment, net - - -

10700 Intangible Assets, net - - -
10800 Other Non Current Assets - - -
Total Non-Current Assets - - -

TOTAL ASSETS - - -

LIABILITIES & CAPITAL

20100 Trade and Other Liabilities - - -
20200 Non Current Liabilities - - -
Total Liaibilities - - -

30100 Partnership Capital - - -

30200 Retained Earnings - - -
Total Capital - - -

TOTAL LIABILITIES & CAPITAL - - -

A=L+C (DIFFERENCES) - - -
2020 2021
- - At January 1, 2017
- - Total Comprehensive Income or Loss
- - At December 31, 2017
- -
- - At January 1, 2018
- - Total Comprehensive Income or Loss
At December 31, 2018
- -
- - At January 1, 2019
- - Total Comprehensive Income or Loss
- - At December 31,2019

- - At January 1, 2020
Total Comprehensive Income or Loss
At December 31, 2020

- - At January 1, 2021
- - Total Comprehensive Income or Loss
- - At December 31, 2021

- -
- -
- -

- -

- -
Partnership Capital Retained Earnings Total
0
0
0 0 0

0 0 0
0
0 0 0

0 0 0
0
0 0 0

0 0 0
0
0 0 0

0 0 0
0
0 0 0
 Debit Credit
10100 Cash
10200 Receivables
10300 Inventory
10400 Prepayments
10500 Other Current Assets
10600 Property, Plant and Equipment, net
10700 Intangible Assets, net
10800 Other Non Current Assets
20100 Trade and Other Liabilities
20200 Non Current Liabilities
30100 Partnership Capital
30200 Retained Earnings
40100 Revenue
40200 Other Income
50100 Cost of Sales
50200 Operating Expenses
50300 Other Expenses
Debit Credit Debit Credit Debit Credit
Debit Credit
 2017 2018 2019
Total Total Total
PETTY CASH FUND
Beginning Balance 0 0 0
:D Increase in Cash Fund/Replenishment 0 0 0
XD Decrease in Cash Fund 0 0 0
10110 Ending Balance 0 0 0

CASH IN BANK
Beginning Balance 0 0 0
Cash Receipts 0 0 0
Cash Payments 0 0 0
10120 Ending Balance 0 0 0

ACCOUNTS RECEIVABLE
Beginning Balance 0 0 0
Credit Sales 0 0 0
CR-1 Collections 0 0 0
10210 Ending Balance 0 0 0

OTHER CURRENT RECEIVABLE

Beginning Balance 0 0 0
Increase in OCR 0 0 0
CR-2 Decrease in OCR 0 0 0
10220 Ending Balance 0 0 0

RAW MATERIALS GUYABANO LEAVES

Beginning Balance 0 0 0
CP-1 Purchases 0 0 0
Direct Materials 0 0 0
10310 Ending Balance 0 0 0

WORK IN PROCESS
Beginning Balance 0 0 0
Direct Materials 0 0 0
Direct Labor 0 0 0
 Factory Overhead 0 0 0
Cost of Goods Manufactured 0 0 0
10320 Ending Balance 0 0 0

FINISHED GOODS
Beginning Balance 0 0 0
Cost of Goods Manufactured 0 0 0
Cost of Sales 0 0 0
10330 Ending Balance 0 0 0

Office Supplies
Beginning Balance 0 0 0
CP-2 Purchases 0 0 0
Used 0 0 0
10410 Ending Balance 0 0 0

Other Prepayments
Beginning Balances 0 0 0
CP-3 Advance Payments 0 0 0
Used/Expired 0 0 0
10420 Ending Balance 0 0 0

Short Term Investments

Beginning Balances 0 0 0
CP-4 Acquisition 0 0 0
CR-3 Disposal 0 0 0
10510 Ending Balance 0 0 0

Land
Beginning Balance 0 0 0
CP-5 Acquisition 0 0 0
CR-4 Disposal 0 0 0
10610 Ending Balance 0 0 0

Land Improvements
Beginning Balance 0 0 0
CP-6 Acquisition 0 0 0
CR-5 Disposal/ Retirement 0 0 0
 10620 Ending Balance 0 0 0

Accumulated Depreciation - Land Improvement

Beginning Balance 0 0 0
Depreciation Expense 0 0 0
Disposal/ Retirement 0 0 0
10621 Ending Balance 0 0 0

Building
Beginning Balance 0 0 0
CP-7 Acquisition 0 0 0
CR-6 Disposal/ Retirement 0 0 0
10630 Ending Balance 0 0 0

Accumulated Depreciation - Bldg

Beginning Balance 0 0 0
Depreciation Expense 0 0 0
Disposal/ Retirement 0 0 0
10631 Ending Balance 0 0 0

Bldg Improvements
Beginning Balance 0 0 0
CP-8 Acquisition 0 0 0
CR-7 Disposal/ Retirement 0 0 0
10640 Ending Balance 0 0 0

Accumulated Depreciation - Bldg Improvements

Beginning Balance 0 0 0
Depreciation Expense 0 0 0
Disposal/ Retirement 0 0 0
10641 Ending Balance 0 0 0

Machineries & Equipments

Beginning Balance 0 0 0
CP-9 Acquisition 0 0 0
CR-8 Disposal/ Retirement 0 0 0
10650 Ending Balance 0 0 0
 Accumulated Depreciation - Machineries & Equipments
Beginning Balance 0 0 0
Depreciation Expense 0 0 0
Disposal/ Retirement 0 0 0
10651 Ending Balance 0 0 0

Office Equipments
Beginning Balance 0 0 0
CP-10 Acquisition 0 0 0
CR-9 Disposal/ Retirement 0 0 0
10660 Ending Balance 0 0 0

Accumulated Depreciation - Office Equipments

Beginning Balance 0 0 0
Depreciation Expense 0 0 0
Disposal/ Retirement 0 0 0
10661 Ending Balance 0 0 0

Furnitures & Fixtures

Beginning Balance 0 0 0
Acquisition 0 0 0
CR-10 Disposal/ Retirement 0 0 0
10670 Ending Balance 0 0 0

Accumulated Depreciation - Furnitures & Fixtures

Beginning Balance 0 0 0
Depreciation Expense 0 0 0
Disposal/ Retirement 0 0 0
10671 Ending Balance 0 0 0

Vehicles
Beginning Balance 0 0 0
Acquisition 0 0 0
CR-11 Disposal/ Retirement 0 0 0
10680 Ending Balance 0 0 0

Accumulated Depreciation - Vehicles

Beginning Balance 0 0 0
 Depreciation Expense 0 0 0
Disposal/ Retirement 0 0 0
10681 Ending Balance 0 0 0

Intangibles
Beginning Balance 0 0 0
Acquisition 0 0 0
CR-12 Disposal/ Retirement 0 0 0
10710 Ending Balance 0 0 0

Accumulated Amortization Intangibles

Beginning Balance 0 0 0
Depreciation Expense 0 0 0
Disposal/ Retirement 0 0 0
10711 Ending Balance 0 0 0

Long Term Investments

Beginning Balance 0 0 0
Acquisition 0 0 0
CR-13 Disposal/ Retirement 0 0 0
10810 Ending Balance 0 0 0

Accounts Payable
Beginning Balance 0 0 0
Purchases 0 0 0
Payments 0 0 0
20110 Ending Balance 0 0 0

Accrued Salaries
Beginning Balance 0 0 0
Incurred 0 0 0
Paid 0 0 0
20120 Ending Balance 0 0 0

WHT,HDMF,SSS,PhilHealth Contribution
Beginning Balance 0 0 0
Incurred 0 0 0
Paid 0 0 0
 20130 Ending Balance 0 0 0

Income Tax Payable

Beginning Balance 0 0 0
Incurred 0 0 0
Paid 0 0 0
20140 Ending Balance 0 0 0

Utilities Payable
Beginning Balance 0 0 0
Incurred 0 0 0
Paid 0 0 0
20150 Ending Balance 0 0 0

Short term payables and other current liabilities

Beginning Balance 0 0 0
CR-16 Incurred 0 0 0
Paid 0 0 0
20150 Ending Balance 0 0 0

Long term payables

Beginning Balance 0 0 0
CR-17 Incurred 0 0 0
Paid 0 0 0
20210 Ending Balance 0 0 0

Other Non Current Liabilities

Beginning Balance 0 0 0
CR-18 Incurred 0 0 0
Paid 0 0 0
20220 Ending Balance 0 0 0

Partner's Contribution
30110 Beginning 0
Alaman 0
Caringal 0
Cura 0
Erasmo 0
Escalante 0
Lexio 0
Mallare 0
Noveno 0
 Seralbo 0
Ursua 0
30120 Additional Investment 0 0 0
30130 Withdrawals 0 0 0
Ending Capital 0 0 0

Revenue
CR-14 Cash Sales 0 0 0
Credit Sales 0 0 0
40100 Total Revenue 0 0 0

Other Income
CR-15 Cash Basis 0 0 0
Credit Basis 0 0 0
40200 Total 0 0 0

COST OF SALES
DM
DL
FOH
50100 Total 0 0 0

OPERATING EXPENSES
50210 Advertising Expense
50220 Depreciation Expense
50230 Used Prepayments
50240 Philhealth Expense
50250 Repairs and Maintenance Expense
50260 Salaries Expense
50270 SSS Premium Expense
50280 Utilities Expense
 Cash Receipt Journal
2020 2021 2017 2018 2019 2020
Total Total XD 0 0 0 0
CR-1 0 0 0 0
0 0 CR-2 0 0 0 0
0 0 CR-3 0 0 0 0
0 0 CR-4 0 0 0 0
0 0 CR-5 0 0 0 0
CR-6 0 0 0 0
CR-7 0 0 0 0
CR-8 0 0 0 0
0 0 CR-9 0 0 0 0
0 0 CR-10 0 0 0 0
0 0 CR-11 0 0 0 0
0 0 CR-12 0 0 0 0
CR-13 0 0 0 0
CR-16 0 0 0 0
CR-17 0 0 0 0
0 0 CR-18 0 0 0 0
0 0 30110 0
0 0 30120 0 0 0 0
0 0 CR-14 0 0 0 0
CR-15 0 0 0 0
Total Cash 0 0 0 0

0 0
0 0
0 0
0 0 :D

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0
0 0
0 0
0 0

0 0
0 0
0 0

0 0
0 0
0 0

0 0
2021
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0