ACCOUNT TITLES

1001 Cash on Hand

1002 Cash in Bank
1003 Cash Advances
1004 Petty Cash Fund
1005 Accounts Receivable
1006 Sales Receivable
1007 Other Receivables
1008 Other Assets
1009 Prepaid Expenses
1010 Supplies
2001 Building
2002 Building Improvement
2003 Machineries and Equipment
2004 Other Equipment
3001 Construction in Progress
4001 Accounts Payable
4002 Other Payables
4003 Accrued Expenses
5001 Accumulated Depreciation - Building
5002 Accumulated Depreciation - Building Improvements
5003 Accumulated Depreciation - Machineries and Equipment
5004 Accumulated Depreciation - Other Equimpent
6001 Capital, Jason
6002 Capital, Jaja
7001 Sales
7002 Other Income
7003 Miscellanous Income
8001 Salaries and Wages
8002 Utilities Expense
8003 Transportation - Gasoline
8004 Transportation - Travel
8005 Depreciation Expense - Building
8006 Depreciation Expense - Building Improvements
8007 Decpreciation Expense - Machineries and Equipment
8008 Depreciation Expense - Other Equimpent
8009 Miscellaneous Expense
9001 Income Summary
 MACROHON INTEGRATED FARM - SWEET PEPPER
STATEMENT OF FINANCIAL POSITION
AS OF _________

ASSETS
Current Assets
Cash on Hand 4,227.00
Cash in Bank -
Cash Advances -
Petty Cash Fund -
Accounts Receivable -
Sales Receivable -
Other Receivables -
Inventory - Sweet Pepper -
Other Assets -
Prepaid Expenses -
Supplies 802.00
Total 5,029.00

Noncurrent Assets
Property, Plant and Equipment
Building -
Building Improvement -
Machineries and Equipment -
Other Equipment -
Construction in Progress 26,071.00
Accumulated Depreciation - Building -
Accumulated Depreciation - Building Improvements -
Accumulated Depreciation - Machineries and Equipment -
Accumulated Depreciation - Other Equimpent -
Total 26,071.00

TOTAL ASSETS

LIABILITIES AND EQUITY

Liabilities
Accounts Payable -
Other Payables -
Accrued Expenses -
Total -

Equity
Capital, Jason 31,100.00
Capital, Jaja -
Undivided Net Surplus -
Total 31,100.00

TOTAL LIABILITIES AND EQUITY

Variance
PPER

31,100.00
31,100.00

-
 MACROHON INTEGRATED FARM - SWEET PEPPER
STATEMENT OF FINANCIAL PERFORMANCE
FOR THE PERIOD ENDED _______

Revenue
Sales -
Cost of Sales - Sweet Pepper -
Gross Income -
Other Income -
Miscellanous Income -
Total -

Expenses
Salaries and Wages -
Utilities Expense -
Transportation - Gasoline -
Transportation - Travel -
Depreciation Expense - Building -
Depreciation Expense - Building Improvements -
Decpreciation Expense - Machineries and Equipment -
Depreciation Expense - Other Equimpent -
Miscellaneous Expense -
Total -

Net Income/(Loss) -
 ACCOUNT TITLES DEBIT
ASSETS
1001 Cash on Hand 31,100.00
1002 Cash in Bank -
1003 Cash Advances -
1004 Petty Cash Fund -
1005 Accounts Receivable -
1006 Sales Receivable -
1007 Other Receivables -
1008 Other Assets -
1009 Prepaid Expenses -
1010 Supplies 802.00
1011 Inventory - Sweet Pepper -
2001 Building -
2002 Building Improvement -
2003 Machineries and Equipment -
2004 Other Equipment -
3001 Construction in Progress 26,071.00
LIABILITIES
4001 Accounts Payable -
4002 Other Payables -
4003 Accrued Expenses -
CONTRA ASSETS
5001 Accumulated Depreciation - Building -
5002 Accumulated Depreciation - Building Improvements -
5003 Accumulated Depreciation - Machineries and Equipment -
5004 Accumulated Depreciation - Other Equimpent -
EQUITY
6001 Capital, Jason -
6002 Capital, Jaja -
REVENUE/INCOME
7001 Sales -
7002 Other Income -
7003 Miscellanous Income -
EXPENSES
8001 Salaries and Wages -
8002 Utilities Expense -
8003 Transportation - Gasoline -
8004 Transportation - Travel -
8005 Depreciation Expense - Building -
8006 Depreciation Expense - Building Improvements -
8007 Decpreciation Expense - Machineries and Equipment -
8008 Depreciation Expense - Other Equimpent -
8010 Cost of Sales - Sweet Pepper -
8009 Miscellaneous Expense -
CREDIT Net

26,873.00 4,227.00
- -
- -
- -
- -
- -
- -
- -
- -
- 802.00
- -
- -
- -
- -
- -
- 26,071.00

- -
- -
- -

- -
- -
- -
- -

31,100.00 31,100.00
- -

- -
- -
- -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 DATE ACCOUNT TITLE DEBIT CREDIT
01/15/2019 Cash on Hand 15,000.00
01/15/2019 Capital, Jason 15,000.00

01/15/2019 Construction in Progress 5,739.00

01/15/2019 Cash on Hand 5,739.00

01/16/2019 Construction in Progress 5,414.00

01/16/2019 Cash on Hand 5,414.00

01/16/2019 Construction in Progress 1,534.00

01/16/2019 Cash on Hand 1,534.00

01/16/2019 Construction in Progress 218.00

01/16/2019 Cash on Hand 218.00

01/17/2019 Supplies 802.00

01/17/2019 Cash on Hand 802.00

02/01/2019 Cash on Hand 16,100.00

02/01/2019 Capital, Jason 16,100.00

02/16/2019 Construction in Progress 6,000.00

02/16/2019 Cash on Hand 6,000.00

02/16/2019 Construction in Progress 2,330.00

02/16/2019 Cash on Hand 2,330.00

02/19/2019 Construction in Progress 2,605.00

02/19/2019 Cash on Hand 2,605.00

02/23/2019 Construction in Progress 2,231.00

02/23/2019 Cash on Hand 2,231.00
 PARTICULARS REFERENCE
Capital Contribution of Jason - Cash
Capital Contribution of Jason - Cash

Purchase of materials needed for the construction of piggery

Purchase of materials needed for the construction of piggery

Purchase of materials needed for the construction of piggery

Purchase of materials needed for the construction of piggery

Indirect Labor (payment for cutting and carrying the woods)

Indirect Labor (payment for cutting and carrying the woods)

Purchase of gasoline
Purchase of gasoline

Purchase of rice hull and sacks

Purchase of rice hull and sacks

Capital Contribution of Jason - Cash

Capital Contribution of Jason - Cash

Partial Payment fo Construction of Piggery (Labor) - 60%

Partial Payment fo Construction of Piggery (Labor) - 60%

Purchase of materials needed for the construction of piggery

Purchase of materials needed for the construction of piggery

Purchase of materials needed for the construction of piggery

Purchase of materials needed for the construction of piggery

Purchase of materials needed for the construction of piggery

Purchase of materials needed for the construction of piggery
SCHEDULE 1
Date OR# Payee
Materials
01/15/2019 315809 Four-C Enterprises
01/15/2019 034071 Zamboanga JA Trading Corporation
01/15/2019 927496 Dennis Construction Supply Corp.

01/16/2019 927394 Dennis Construction Supply Corp.

01/16/2019 11057 Wally's Hardware

Labor
01/16/2019 PCV Jaime
01/16/2019 PCV Tinoy
01/16/2019 PCV Bondong LENOVO:
01/16/2019 PCV Odie To make pcv

01/16/2019 026641 Petron

02/16/2019 PCV Walter

LENOVO:
To make pcv
02/16/2019 54043 Home Style Depot
02/16/2019 588323 Yuscom Warehouse
02/16/2019 931269 Dennis Cnstruction Supply Corp.
02/16/2019 PCV Jemon/Jaime

02/19/2019 23011 Four-C Enterprises

02/19/2019 34699 Zamboanga Ja Trading Corporation
02/19/2019 588987 Yuscom Warehouse

02/23/2019 10349 Zamboanga Ja Trading Corporation

02/23/2019 13092 Wally's Hardware
 Particulars Amount

Purchase of 245 pcs of hollowblocks 3,308.00

Purchase of Cement 2,350.00
Purchase of hacksaw blade 81.00
5,739.00

Purchase of Nails 437.00

Purchase of Corrugated Sheets and Umbrella 4,977.00
5,414.00

Payment for carrying wood 262.00

Payment for carrying wood 94.00
Payment for carrying wood 28.00
Payment for wood cutting 1,150.00
1,534.00

Purchase of Gasoline 218.00

Partial Payment fo Construction of Piggery ( 6,000.00

LENOVO:
To make pcv
Purchase of PVC pipes and other related acc 1,267.00
Purchase of hardware cloth 75.00
Purchase of materials for water drinkers 388.00
Payment for sand 600.00
2,330.00

Purchase of 45 pcs of hollow blocks 585.00

Purchase of 8 bags of cement 1,880.00
Purchase of 4 kilos Sahara cement 140.00
2,605.00

Purchase of 5 sacks of cement 1,175.00

Puchase of Corrugated sheets 1,056.00
2,231.00
12905 12,905.00
 Remarks

Construction in Progress

4752
4977
Construction in Progress

Overhead Cost (Indirect Labor)

Gasoline for Power saw

Construction in Progress

Construction in Progress

Construction in Progress
-
 ACTUAL CASH COUNT
As of January 31, 2019
Bills Pcs Total
1,000.00 1 1,000.00
500.00 -
200.00 -
100.00 -
50.00 -
20.00 1 20.00

Coins
10.00 1 10.00
5.00 4 20.00
1.00 10 10.00
0.25 -
1,060.00

Balance per book 1,293.00

Overage/(Shortage) (233.00)
Inventory - Sweet Pepper

Materials
Date Particulars Amount
4-Sep-19 Plastic Mulch 2,300.00
Seeds 1,600.00
Seedling Tray 1,320.00

Grand Total 5,220.00

Labor
Date Name Amount Total
31-Aug-19 Jaime 380.00
Pitong 450.00
Ramon 500.00 1,330.00

7-Sep-19 Jaime 720.00

Pitong 360.00
Ramon 720.00 1,800.00

Grand Total 3,130.00

Overhead Costs
Date Particulars Amount Total

Grand Total -
Materials 5,220.00
Labor 3,130.00
Overhead Costs -
Total 8,350.00