SOURCE DOCUMENTS

Transaction 1 Transaction 2

SUPPLIER A COMPANY B

Invoice No. 2452 Date: Oct 1 Sales Invoice No. 7001 Date: Oct 3

Customer: Company B Customer: Customer A

Terms: 2/10, n/30 Terms: 2/10, n/30

Particulars Amount Particulars Amount

Amount P 120,000 - Sales P 150,000 -

VAT 14,400 VAT 18,000
Total P 134,400 - Total P 168,000 -

Prepared by Prepared by
Supplier A Employee A

Transaction 3

COMPANY B BOOKSTORE COMPANY

Check Voucher No. 82001 Date: Oct 3 Official Receipt No. 2834 Date: Oct 3

Payee: Bookstore Company Customer: Company B

Invoice: COD
Description Amount
Particulars Amount
Office supplies P 2,000 -
Office supplies P 2,000 -
VAT 240 -
VAT 240 -
Total P 2,240 -
Total P 2,240 -
Check # 5320001 Cash/ Check/ P 2,240 -

Approved by Prepared by

Owner 1 Bookstore Co.

ACCOUNT NAME CHECK NO.

COMPANY B 005320001

DATE: Oct 3
PAY TO THE
ORDER OF BOOKSTORE COMPANY__________________________________________________________P 2,240.-
PESOS Two thousand two hundred forty only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE
Transaction 4 Transaction 5

SUPPLIER A SUPPLIER B

Receiving Report No. 8562 Date: Oct 4 Invoice No. 6138 Date: Oct 5

Customer: Company B Customer: Company B

Reason: Damaged merchandise Terms: 1/15, n/30

Particulars Amount Particulars Amount

Amount P 180,000 -
Invoice No. 2452 P 20,000 - VAT 21,600
VAT 2,400 - Total P 201,600 -
Total P 22,400 -
Prepared by
Cash/ Check/ P 22,400 -
Supplier B
Prepared by

Supplier A

Transaction 6

COMPANY B EQUIPMENT COMPANY

Check Voucher No. 82002 Date: Oct 5 Official Receipt No. 25433 Date: Oct 5

Payee: Equipment Company Customer: Company B

Invoice:
Description Amount
Particulars Amount
Office equipment P 6,000 -
Office Equipment P 6,000 -
VAT 720 -
VAT 720 -
Total P 6,720 -
Total P 6,720 -
Check # 5320002 Cash/ Check/ P 6,720 -

Approved by Prepared by

Owner 1 Equipment Co.

ACCOUNT NAME CHECK NO.

COMPANY B 005320002

DATE: Oct 5
PAY TO THE
ORDER OF EQUIPMENT COMPANY___________________________________________________________P 6,720.-
PESOS Six thousand seven hundred twenty only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE
Transaction 7

COMPANY B RENTING COMPANY

Check Voucher No. 82003 Date: Oct 5 Official Receipt No. 99170 Date: Oct 5

Payee: Renting Company Customer: Company B

Invoice:
Description Amount
Particulars Amount
Rent for October, 2020 P 20,000 -
Rent for October, 2020 P 20,000 -
Expanded Withholding Tax -1,000 -
Expanded Withholding Tax -1,000 -
Total P 19,000 -
Total P 19,000 -
Check # 5320003 Cash/ Check/ P 19,000 -

Approved by Prepared by

Owner 1 Renting Co.

ACCOUNT NAME CHECK NO.

COMPANY B 005320003

DATE: Oct 5
PAY TO THE
ORDER OF RENTING COMPANY_____________________________________________________________P 19,000.-
PESOS Nineteen thousand only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE

Transaction 8 Transaction 9

COMPANY B COMPANY B

Receiving Report No. 8001 Date: Oct 6 Official Receipt No. 3001 Date: Oct 8
Client: Customer B
Customer: Customer A
Invoice: COD
Reason: Damaged merchandise
Particulars Amount
Particulars Amount
Amount P 130,000 -
Invoice No. 7001 P 20,000 -
VAT 15,600
VAT 2,400 -
Total P 145,600 -
Total P 22,400 -
Cash/ Check/ P 145,600 -
Cash/ Check/ P 22,400 -
Prepared by
Prepared by
Employee B
Employee A
Transaction 10 Transaction 11

SUPPLIER C COMPANY B
Invoice No. 8152 Date: Oct 8 Sales Invoice No. 7002 Date: Oct 10
Customer: Company B Customer: Customer C
Terms: n/30 Terms: 2/10, n/30

Particulars Amount Particulars Amount

Amount P 70,000 - Sales P 100,000 -

VAT 8,400 VAT 12,000
Total P 78,400 - Total P 112,000 -

Prepared by Prepared by
Supplier C Employee A

Transaction 12

COMPANY B PHILIPPINE BANK

Check Voucher No. 82004 Date: Oct 10 Payment Slip for: BIR Date: Oct 10

Payee: BIR Company Name: Company B

Reference: 987-654-321-000
Description Amount
Particulars Amount
Withholding Tax P 1,266 -
Withholding Tax P 1,266 -
Expanded Withholding Tax 1,000 -
Expanded Withholding Tax 1,000 -
Total P 2,266 -
Total P 2,266 -
Check # 5320004 Cash/ Check/ P 2,266 -

Approved by Prepared by

Owner 1 Banker A

ACCOUNT NAME CHECK NO.

COMPANY B 005320004

DATE: Oct 10
PAY TO THE
ORDER OF Bureau of Internal Revenue________________________________________________________P 2,266.-
PESOS Two thousand two hundred sixty-six only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE
Transaction 13

COMPANY B PHILIPPINE BANK

Check Voucher No. 82005 Date: Oct 10 Payment Slip for: SSS, PhilHealth, Pagibig Date: Oct 10

Payee: SSS, PhilHealth, Pagibig Company Name: Company B

Reference: B52-123-456-789
Description Amount
Particulars Amount
Employees’ Share P 2,520 -
Employees’ Share P 2,520 -
Employer’s Share 4,180 -
Employer’s Share 4,180 -
Total P 6,700 -
Total P 6,700 -
Check # 5320005 Cash/ Check/ P 6,700 -

Approved by Prepared by

Owner 1 Banker B

ACCOUNT NAME CHECK NO.

COMPANY B 005320005

DATE: Oct 10
PAY TO THE
ORDER OF SSS, PhilHealth, and Pag-IBIG _____________________________________________________P 6,700.-
PESOS Six thousand seven hundred only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE

Transaction 14

COMPANY B WATER COMPANY

Check Voucher No. 82006 Date: Oct 10 Official Receipt No. 85219 Date: Oct 10

Payee: Tubig Cooperative Customer: Company B

Invoice: 686518
Description Amount
Particulars Amount
Water Consumption P 1,000 -
Water Consumption P 1,000 -
- September, 2020 -
- September, 2020 -
Total P 1,000 -
Total P 1,000 -
Check # 5320006 Cash/ Check/ P 1,000 -

Approved by Prepared by

Owner 1 Cashier A
 ACCOUNT NAME CHECK NO.
COMPANY B 005320006

DATE: Oct 10
PAY TO THE
ORDER OF WATER COMPANY_______________________________________________________________P 1,000.-
PESOS One thousand only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE

Transaction 15

COMPANY B ELECTRICITY COMPANY

Check Voucher No. 82007 Date: Oct 10 Official Receipt No. 56234 Date: Oct 10

Payee: Electricity Company Customer: Company B

Invoice: 455661
Description Amount
Particulars Amount
Electricity Usage P 4,000 -
Electricity Usage P 4,000 -
- September, 2020 -
- September, 2020 -
Total P 4,000 -
Total P 4,000 -
Check # 5320007 Cash/ Check/ P 4,000 -

Approved by Prepared by

Owner 1 Cashier B

ACCOUNT NAME CHECK NO.

COMPANY B 005320007

DATE: Oct 10
PAY TO THE
ORDER OF ELECTRICITY COMPANY__________________________________________________________P 4,000.-
PESOS Four thousand only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE
Transaction 16 Transaction 17

COMPANY B COMPANY B
Official Receipt No. 3002 Date: Oct 11 Sales Invoice No. 7003 Date: Oct 15
Client: Customer A Customer: Customer D
Invoice: 7001 Terms: 2/10, n/30
Particulars Amount Particulars Amount
Amount P 168,000
Returns -22,400 - Sales P 180,000 -
Discount -2,600 VAT 21,600
Total P 143,000 - Total P 201,600 -

Cash/ Check/ P 143,000 - Prepared by

Prepared by Employee A

Employee B

Transaction 18

COMPANY B COMPANY B

Check Voucher No. 82008 Date: Oct 15 PAYROLL SUMMARY

For the period October 1-15, 2020
Payee: Cash
Gross Deduction Amount
Description Amount
Payroll P 24,000 P 24,000 Pag-IBIG P 200 P 23,080 -
Pag-ibig (200) - Phil Health 720 -
Phil-Health (720) - ---------
Total P 920
Total P 23,080 - Total P 23,080 -

Cash/ Check/ P 23,080 -

Check # 5320008
Prepared by Approved by:
Approved by
Employee A Owner 1
Owner 1

ACCOUNT NAME CHECK NO.

COMPANY B 005320008

DATE: Oct 15
PAY TO THE
ORDER OF Cash__________________________________________________________________________P 23,080.-
PESOS Twenty-three thousand eighty only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE
Transaction 19

COMPANY B SUPPLLIER D

Check Voucher No. 82009 Date: Oct 16 Official Receipt No. 5813 Date: Oct 16

Payee: Supplier D Customer: Company B

Invoice: 2586
Description Amount
Particulars Amount
Invoice No. 2586 P 30,000 -
Amount P 30,000 -
-
-
Total P 30,000 -
Total P 30,000 -
Check # 5320009 Cash/ Check/ P 30,000 -

Approved by Prepared by

Owner 1 Supplier D

ACCOUNT NAME CHECK NO.

COMPANY B 005320009

DATE: Oct 16
PAY TO THE
ORDER OF SUPPLIER D____________________________________________________________________P 30,000.-
PESOS Thirty thousand only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE

Transaction 20

COMPANY B
Official Receipt No. 3003 Date: Oct 20
Client: Customer C
Invoice: 7002

Particulars Amount

Amount P 112,000 -
Discount -2,000
Total P 110,000 -

Cash/ Check/ P 110,000 -

Prepared by
Employee B
Transaction 21

COMPANY B SUPPLLIER B

Check Voucher No. 82010 Date: Oct 20 Official Receipt No. 3439 Date: Oct 20

Payee: Supplier B Customer: Company B

Invoice: 6138
Description Amount
Particulars Amount
Invoice No. 6138 P 201,600 -
Amount P 199,800 -
Discount -1,800 -
-
Total P 199,800 -
Total P 199,800 -
Check # 5320010 Cash/ Check/ P 199,800 -

Approved by Prepared by

Owner 1 Supplier B

ACCOUNT NAME CHECK NO.

COMPANY B 005320010

DATE: Oct 20
PAY TO THE
ORDER OF SUPPLIER B____________________________________________________________________P 199,800.-
PESOS One hundred ninety-nine thousand eight hundred only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE

Transaction 22

COMPANY B
Official Receipt No. 3004 Date: Oct 22
Client: Customer E
Invoice: 6115

Particulars Amount

Amount P 25,000 -

Total P 25,000 -

Cash/ Check/ P 25,000 -

Prepared by
Employee B
Transaction 23

COMPANY B SUPPLLIER E

Check Voucher No. 82011 Date: Oct 25 Official Receipt No. 3826 Date: Oct 25

Payee: Supplier E Customer: Company B

Invoice: COD
Description Amount
Particulars Amount
Cash Purchase P 30,000 -
Amount P 30,000 -
VAT 3,600 -
VAT 3,600 -
Total P 33,600 -
Total P 33,600 -
Check # 5320011 Cash/ Check/ P 33,600 -

Approved by Prepared by

Owner 1 Supplier E

ACCOUNT NAME CHECK NO.

COMPANY B 005320011

DATE: Oct 25
PAY TO THE
ORDER OF SUPPLIER E____________________________________________________________________P 33,600.-
PESOS Thirty-three thousand six hundred only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE

Transaction 24
COMPANY B SUPPLLIER A

Check Voucher No. 82012 Date: Oct 30 Official Receipt No. 5827 Date: Oct 30

Payee: Supplier A Customer: Company B

Invoice: 2452
Description Amount
Particulars Amount
Invoice No. 2452 P 134,400 -
Amount P 112,000 -
Returns -22,400 -
-
Total P 112,000 -
Total P 112,000 -
Check # 5320012 Cash/ Check/ P 112,000 -

Approved by Prepared by

Owner 1 Supplier A
 ACCOUNT NAME CHECK NO.
COMPANY B 005320012

DATE: Oct 30
PAY TO THE
ORDER OF SUPPLIER A____________________________________________________________________P 112,000.-
PESOS One hundred twelve thousand only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE

Transaction 25

COMPANY B COMPANY B

Check Voucher No. 82013 Date: Oct 31 PAYROLL SUMMARY

For the period October 16-31, 2020
Payee: Cash
Gross Deduction Amount
Description Amount
Payroll P 24,000 P 24,000 SSS P 1,600 P 21,123 -
SSS (1,600) - WH Tax 1,266 -
Withholding tax (1,266) - ---------
Total P 2,866
Total P 21,134 - Total P 21,134 -

Cash/ Check/ P P 21,134 -

Check # 5320013
Prepared by Approved by:
Approved by
Employee A Owner 1
Owner 1

ACCOUNT NAME CHECK NO.

COMPANY B 005320013

DATE: Oct 31
PAY TO THE
ORDER OF Cash__________________________________________________________________________P 21,134.-
PESOS Twenty-one thousand one hundred thirty-four only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE
Transaction 26 Transaction 27

WATER COMPANY ELECTRICITY COMPANY

Statement of Account Statement of Account

No. 43286 Date: Nov 5 No. 59235 Date: Nov 7

Customer: Company B Customer: Company B

Particulars Amount Particulars Amount

Water Consumption P 1,000 - Electricity Usage P 4,000 -

- October, 2020 - - October, 2020 -
Total P 1,000 - Total P 4,000 -

Prepared by Prepared by

Company Employee Company Employee

Transaction 28

COMPANY B

Check Voucher No. 82012 Date: Nov 10

Payee: SSS, PhilHealth, Pagibig

Description Amount
Employer Share on SSS,
PhilHealth, and Pag-IBIG P 4,180 -
Contribution -
Total P 4,180 -

Check # 5320014

Approved by

Owner 1

ACCOUNT NAME CHECK NO.

COMPANY B 005320014

DATE: Nov 10
PAY TO THE
ORDER OF SSS, PhilHealth, and Pag-IBIG_____________________________________________________P 4,180.-
PESOS Four thousand one hundred eighty only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE
Transaction 29

COMPANY B

Check Voucher No. 82015 Date: Dec 10

Payee: Cash

Description Amount

Cash Dividends P 30,000 -

-
Total P 30,000 -

Check # 5320015

Approved by

Owner 1

ACCOUNT NAME CHECK NO.

COMPANY B 005320015

DATE: Dec 10
PAY TO THE
ORDER OF Cash__________________________________________________________________________P 30,000.-
PESOS Thirty thousand only

BANK A
__________Signature___________
AUTHORIZED SIGNATURE