Account Name Account Code

Collecting Officer 111-01-00-00

Disbursing Officer 111-02-00-00
Petty Cash 111-03-00-00
Cash in Bank - DBP LE 111-04-01-01 0845-672279-060 DBP LEAH
Cash in Bank - DBP AR 111-04-01-02 00-5-20027-845-7 DBO ARCLER
Cash in Bank - BDO 111-04-02-00 010638001041
Cash in Bank - SB1 111-04-03-01 0000042353631 Digibanker
Cash in Bank - SB2 111-04-03-02 0000041606246 for online banking
Cash in Bank - LBP 111-04-04-00 0971211849
Cash Equivalents 111-05-00-00
Trade Receivables 112-01-01-00
Construction Receivab 112-01-02-00
Retention Receivable 112-01-03-00
Due from Officers 112-02-00-00
Due from Employees 112-03-00-00
Other Receivables 112-04-00-00
Advances for Payroll 113-01-00-00
Advances for Operatin 113-02-00-00
Advances to Officers 113-03-00-00
Advances to Employees 113-04-00-00
Prepaid Registration 114-01-00-00
Advances to Projects 114-02-00-00
Other Prepayments 114-03-00-00
Merchandise Inventory 115-01-00-00
Construction Material 115-02-00-00
Supplies and Material 115-03-00-00
Construction-in-Progr 115-04-00-00
Progress Billing 115-05-00-00
Security Deposit 116-01-00-00
Land 121-01-00-00
Land Improvements 121-02-00-00
Buildings and Structu 121-03-00-00
Furniture and Fixture 121-04-00-00
Construction Equipmen 121-05-00-00
Transportation Equipm 121-06-00-00
Office Equipment 121-07-00-00
IT Equipment 121-08-00-00
Communication Equipme 121-09-00-00
Tools and Other PPE 121-10-00-00
Construction-in-Progr 121-11-00-00
AD - Land Improvement 121-99-01-00
AD - Buildings and St 121-99-02-00
AD - Furniture and Fi 121-99-03-00
AD - Construction Equ 121-99-04-00
AD - Transportation E 121-99-05-00
AD - Office Equipment 121-99-06-00
AD - IT Equipment 121-99-07-00
AD - Communication Eq 121-99-08-00
AD - Tools and Other 121-99-09-00
Other Assets 122-00-00-00
Trade Payable 211-01-00-00
Construction Payable 211-02-00-00
Retention Payable 211-03-00-00
Short-term Loan 212-01-00-00
Due to BIR - Compensa 213-01-01-00
Due to BIR - Expanded 213-01-02-00
Due to BIR - VAT 213-01-03-00
Due to BIR - Income T 213-01-04-00
SSS Payable - Premium 213-02-01-00
SSS Payable - Loans 213-02-02-00
HDMF Payable - Premiu 213-03-01-00
HDMF Payable - Loans 213-03-02-00
Due to PhilHealth 213-04-00-00
Due to Officers 214-00-00-00
Due to Employees 215-00-00-00
Other Current Liabili 216-00-00-00
Long-Term Loan - Buil 221-01-00-00
Long-Term Loan - Vehi 221-02-00-00
Long-Term Loan - Equi 221-03-00-00
Long-Term Loan - Othe 221-04-00-00
Other Liabilities 222-00-00-00
Owner's Equity 331-00-00-00
Drawings 332-00-00-00

Contract Revenue 41-00-00-00

Rental Revenue 42-00-00-00
Sales Revenue 43-00-00-00
Miscellaneous Revenue 44-00-00-00
Gain on Sale of Prope 45-01-01-00
Gain on Sale/ Redempt 45-01-02-00
Other Gains 45-01-03-00
Job Direct Materials 51-00-00-00
Job Direct Labor 52-00-00-00
Job Overhead 53-00-00-00
Job Sub-Contract 54-00-00-00
Job Burden Cost 55-00-00-00
Rent Service - Materi 61-00-00-00
Rent Service - Labor 62-00-00-00
Rent Service - Overhe 63-00-00-00
Cost of Sales 71-00-00-00
Salaries and Wages - 81-01-01-01
Salaries and Wages - 81-01-01-02
Representation Allowa 81-01-02-01
Transportation Allowa 81-01-02-02
Clothing/ Uniform All 81-01-02-03
Honoraria 81-01-02-04
Overtime and Night Pa 81-01-02-05
Year-End Bonus 81-01-02-06
Cash Gift 81-01-02-07
Other Bonuses and All 81-01-02-08
SSS Contributions 81-01-03-01
HDMF Contributions 81-01-03-02
PhilHealth Contributi 81-01-03-03
Leave Monetization 81-01-04-04
Terminal Leave Benefi 81-01-04-05
Travelling Expenses 81-02-01-00
Trainings and Seminar 81-02-02-00
Office Supplies Expen 81-02-03-01
Fuel, Oil and Lubrica 81-02-03-02
Other Supplies and Ma 81-02-03-03
Water Expenses 81-02-04-01
Electricity Expenses 81-02-04-02
Other Utility Expense 81-02-04-03
Postage and Courier S 81-02-05-01
Telephone Expenses 81-02-05-02
Internet Subscription 81-02-05-03
Legal Services 81-02-06-01
Accounting/ Auditing 81-02-06-02
Consultancy Services 81-02-06-03
Other Professional Se 81-02-06-04
Janitorial Service 81-02-07-01
Security Service 81-02-07-02
Other General Service 81-02-07-03
RM - Land Improvement 81-02-08-01
RM - Buildings and St 81-02-08-02
RM - Furniture and Fi 81-02-08-03
RM - Construction Equ 81-02-08-04
RM - Transportation E 81-02-08-05
RM - Office Equipment 81-02-08-06
RM - IT Equipment 81-02-08-07
RM - Communication Eq 81-02-08-08
RM - Tools and Other 81-02-08-09
Registration Fees 81-02-09-01
Taxes, Licenses and O 81-02-09-02
Income Tax Expenses 81-02-09-03
Insurance Expense - E 81-02-10-01
Insurance Expense - V 81-02-10-02
Insurance Expense - P 81-02-10-03
Advertising, Promotio 81-02-11-01
Printing and Publicat 81-02-11-02
Representation Expens 81-02-11-03
Transportation Expens 81-02-11-04
Membership Dues and C 81-02-11-05
Donations 81-02-11-06
Major Events and Comp 81-02-11-07
Fines, Penalties and 81-02-11-08
Other Maintenance and 81-02-11-09
Bank Service Charges 81-03-01-00
Interest Expenses 81-03-02-00
Other Financial Expen 81-03-03-00
Depreciation - Land I 81-04-01-01
Depreciation - Buildi 81-04-01-02
Depreciation - Furnit 81-04-01-03
Depreciation - Constr 81-04-01-04
Depreciation - Transp 81-04-01-05
Depreciation - Office 81-04-01-06
Depreciation - IT Equ 81-04-01-07
Depreciation - Commun 81-04-01-08
Depreciation - Tools 81-04-01-09
Loss on Sale of Prope 82-01-01-00
Loss on Sale/ Redempt 82-01-02-00
Other Losses 82-01-03-00

Income/ Expense Summa 99-99-99-9

 ARCLER BUILDERS AND CONSTRUCTION SUPPLY
CHECK DISBURSEMENT JOURNAL
FOR THE MONTH OF JULY 2022

SEQUEN VOUCHER
CE NO. VOUCHER DATE JOURNAL CODE NO. CHECK NO. PAYEE

1 7/14/2022 JV2-07-22-001 1 8009181 Nympha P. Tulod

2 7/30/2022 JV2-07-22-002 0002 8009182 Leah Lou Abuhon

3 7/14/2022 JV2-07-22-003 003 8009179

Charyl S. Nuer
4 7/14/2022 JV2-07-22-004 004 8009180 ASELCO

5 7/15/2022 JV2-07-22-005 005 8009183

Pulvera Hardware

6 7/15/2022 JV2-07-22-006 006 8009184 Earl Willgie P. Badajo

7 7/19/2022 JV2-07-22-007 007 8009200 DBMR Stone Crushing Pl

8 7/16/2022 JV2-07-22-008 008 8009185 Pulvera Hardware

9 7/19/2022 JV2-07-22-009 008-1 8009199 Pulvera Hardware

10 7/12/2022 JV2-07-22-010 0009 8009175 Pulvera Hardware

11 7/12/2022 JV2-07-22-011 0010 8009176

MTO SFADS

12 5/7/2022 JV2-07-22-012 0011 8009162

Nympha P. Tulod
13 6/7/2022 JV2-07-22-013 0012 4540 Nympha P. Tulod
 4540

14 7/19/2022 0013
JV2-07-22-013 Topspot Heavy Equipmen
10/30/2022 8009174 Topspot Heavy Equipment Inc.
7/30/2022 8009169 Topspot Heavy Equipment Inc.
8/30/2022 8009170 Topspot Heavy Equipment Inc.
9/30/2022 8009172 Topspot Heavy Equipment Inc.

15 7/21/2022 0020 8009456

JV2-07-22-014 Honolulu C. Go

16 7/20/2022 23 8009451
JV2-07-22-015 Nympha P. Tulod
17 7/21/2022 0024 8009455
JV2-07-22-016 Rosalie Canasa

18 7/20/2022 0026 8009452

JV2-07-22-017 Meljenor L. Quijas

19 8/22/2022 JV2-07-22-018 0029 8009453 Pulvera Hardware

20 7/21/2022 0030 8009457

JV2-07-22-019 Ronnie C. Lerasan

21 7/22/2022 0031 8009458

JV2-07-22-020 Nympha P. Tulod
22 8/24/2022 JV2-07-22-020 0032 8009459 Pulvera Hardware

23 8/24/2022 0033 4544

JV2-07-22-021 Nympha P. Tulod
4544

24 8/27/2022 JV2-07-22-022 0034 8009460 Pulvera Hardware

25 7/27/2022 JV2-07-22-023 0036 4545 Floredeliza T. Baintic

4545

26 7/27/2022 0037 8009464

JV2-07-22-024 Nympha P. Tulod

27 8/27/2022 JV2-07-22-025 0038 8009465 WV New Davao Goldstar

28 7/28/2022 JV2-07-22-026 0039 4546 Jc Electrical Supply

4546

29 7/29/2022 0040 8009467

JV2-07-22-027 Nympha P. Tulod

30 7/7/2022 JV2-07-22-028 0041 8009124 Pulvera Hardware

31 7/21/2022 0042 4543

JV2-07-22-029 Nympha P. Tulod
4543

32 7/4/2022 0043 8009157

JV2-22-7-030 JPM Catering
33 7/4/2022 0044
JV2-22-7-031 ORIX

34 7/7/2022 0045 8009164

JV2-22-7-032 MTO-SFADS

35 7/8/2022 0046 8009130

JV2-22-7-033 PERA

36 7/6/2022 0047 8009131

JV2-22-7-034 Pulvera Hardware

37 7/18/2022 0048 xxx

JV2-22-7-034 SBC

38 7/18/2022 0049 xxx

JV2-22-7-035 ORIX

18 7/19/2022 0050 Nympha P. Tulod/LOC

JV2-22-7-036 8009198

19 7/19/2022 0051 8009095

JV2-22-7-037 FARMA

20 7/19/2022 0052 8009186

JV2-22-7-038 PERA

21 7/22/2022 0053 8009096

JV2-22-7-039 Cebu Tristar

22 7/25/2022 0054 xxx

JV2-22-7-040 Hardglastek Commercia
23 7/26/2022 0055 xxx
JV2-22-7-041 Remy Banas

24 7/28/2022 0056 xxx

JV2-22-7-042 PERA

25 7/29/2022 JV2-22-7-043 0057 8009474 Nympha P. Tulod

26 7/29/2022 0058 XXX

JV2-22-7-044 SBC

to record the
27 personal drawings of
7/7/2022 JV2-22-7-045 60 LOC
4542

28 7/7/2022 JV2-22-7-046 61
4543
 Col
PARTICULARS umn ACCOUNT NAME ACCOUNT CODE
1
Project Labor for July 1-7, 2022 Job Direct Labor 52-00-00-00
Job Direct Labor 52-00-00-00

Job Direct Labor 52-00-00-00

Food Allowance Econg Group July 11-17,
16 workers, Jhonie Oclarit Group Job Overhead 53-00-00-00
Project Labor for July 1-7, 2022 Amay
Job Direct Labor 52-00-00-00
Food Allowance Amay, July 11-17, 14
workers Job Overhead 53-00-00-00

Job Direct Labor 52-00-00-00

Job Direct Labor 52-00-00-00
Food Allowance Amay, July 11-17, 11
workers Job Overhead 53-00-00-00
Food Allowance Engr Reymark and Driver
Anub Job Overhead 53-00-00-00
Project Labor for July 1-7, 2022
Job Direct Labor 52-00-00-00
fabrication Workers
Job Direct Labor 52-00-00-00

Job Direct Labor 52-00-00-00

Joel Lico
Job Sub-Contract 54-00-00-00
Ronnie Padero
Job Sub-Contract 54-00-00-00
Representation Expense General Supply
Office Job Burden Cost 55-00-00-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Plane Ticket Travelling Expenses 81-02-01-00

Cash in Bank - DBP LEAH 111-04-01-01

Withdrawal of Funds for Royalty

Concreting Project at DPWH-Agusan del Other Current Liabilities 216-00-00-00
Sur " Cash in Bank - DBP LEAH 111-04-01-01
Construction/Improvement of Access Road
Leading to Trades, Industries and
Economic Zones of Tupan-Kiunyap Road
Connecting to Rubber, Banana and Wood
Plantation Sites and National Road
Junction in Support to Rubber, Banana
and Wood Industries at Veruela, Agusan
Payment for Bidding Documents Job Overhead 53-00-00-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Construction Materials on

account PDC 8-16-2022 Construction Materials 115-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01
Due to BIR - Expanded WT 213-01-02-00

Payment for Bidders Bond Job Overhead 53-00-00-00

Cash in Bank - DBP LEAH 111-04-01-01

Payment for Aggregates Construction Materials 115-02-00-00

JPM Catering Cash in Bank - DBP LEAH 111-04-01-01

Payment for Miscellaneous Materials Job Overhead 53-00-00-00

Due to BIR - Expanded WT 213-01-02-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Construction Materials Construction Materials 115-02-00-00

Due to BIR - Expanded WT 213-01-02-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Construction Materials Construction Materials 115-02-00-00

Due to BIR - Expanded WT 213-01-02-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Self Load Rental From barobo

to Hubang Job Overhead 53-00-00-00
Cash in Bank - DBP LEAH 111-04-01-01

Salary Darwin Banggos Group June 24-30,

2022 Job Direct Labor 52-00-00-00
Allowance July 4-10, 2022, 5 workers,
Darwin banggos Group Job Overhead 53-00-00-00
Salary Romel Jacla Group June 24-30,
2022 Job Direct Labor 52-00-00-00
Allowance July 4-10, 2022, 6 workers,
Romel Jacla Group Job Overhead 53-00-00-00
Salary Jhonie Oclarit Group June 24-30,
2022 Job Direct Labor 52-00-00-00
Allowance July 4-10, 2022, 8
workers,Jhonie Oclarit Group Job Overhead 53-00-00-00
Salary Ramil Sacro Group June 24-30,
2022 Job Direct Labor 52-00-00-00
Cash Advance Sacro Ramil Advances for Payroll 113-01-00-00
Allowance July 4-10, 2022, 8
workers,Ramil Sacro Group Job Overhead 53-00-00-00
Salary Jonathan Deloy Group Group June
24-30, 2022 Job Direct Labor 52-00-00-00
Allowance July 4-10, 2022, 7
workers,Jonathan Deloy Group Group Job Overhead 53-00-00-00
Salary Transformer Installer Group Group
June 24-30, 2022 Job Direct Labor 52-00-00-00
Allowance July 5-10, 2022, 4
workers,Transformer Installer Group Job Overhead 53-00-00-00
Allowance Driver July 4-10, 2022,
Jaymark and Edgar Anub Job Overhead 53-00-00-00
Salary San Agustin Group June 24-30,
2022 Job Direct Labor 52-00-00-00
Salary San Agustin Group June 24-30,
2022 Job Direct Labor 52-00-00-00
Salary San K-Prime June 24-30, 2022
Job Direct Labor 52-00-00-00
Salary Welder Charge to Admin Salaries and Wages - Casual/ Job81-01-01-02
Cash Advance Vista Ricky Advances for Payroll 113-01-00-00
Cash Advance Panamoga, Christian Advances for Payroll 113-01-00-00
Cash Advance Monsalud Ronel Advances for Payroll 113-01-00-00
SalaryHelper June 24-30, 2022
Job Direct Labor 52-00-00-00
SalarySantol COncreting 24-30, 2022

Job Direct Labor 52-00-00-00

Salary LGU-wet market 24-30, 2022 Job Direct Labor 52-00-00-00
Palawan Charge
Job Overhead 53-00-00-00
Grass Cutter 2T Fuel, Oil and Lubricants Expense81-02-03-02
DR Limestone Sha2x 2 booklets Construction Materials 115-02-00-00
Blue end cap warehouse RM - Buildings and Structures 81-02-08-02
Admin Salaries and Wages - Regular 81-01-01-01
Admin SSS Payable - Premium 213-02-01-00
Admin Cash Advances Advances for Payroll 113-01-00-00
Absences Other Gains 45-01-03-00
Drivers and operators Salaries and Wages - Regular 81-01-01-01
Drivers and operators SSS Payable - Premium 213-02-01-00
Drivers and operators Advances for Payroll 113-01-00-00
Job Order Drivers and Operators and
Residence Employee and representation
allowance from owners
Salaries and Wages - Casual/ Job81-01-01-02
SSS Payable - Premium 213-02-01-00
Rolieta Ostos Advances for Payroll 113-01-00-00
Cash in Bank - DBP LEAH 111-04-01-01
Overage Nympha subject for review Due to Employees 215-00-00-00

Payment for Documentary Stamp at BIR Taxes, Licenses and Other Fees 81-02-09-02
Payment for Documentary Stamp at BIR Taxes, Licenses and Other Fees 81-02-09-02
 Payment for Real Estate Mortgage at LRA
Taxes, Licenses and Other Fees 81-02-09-02
Payment for Chattel Mortgage Fee at LRA
Taxes, Licenses and Other Fees 81-02-09-02
Payment for Allowance Land Bank
Employee for processing Representation Expenses 81-02-11-03
Payment for Medicine Motor Pool Other Supplies and Materials Exp81-02-03-03
Advances Nympha for Liquidation further
details of salary declared Advances for Payroll 113-01-00-00
Cash in Bank - BDO 111-04-02-00
Overage Nympha subject for review Due to Employees 215-00-00-00

Down Payment for EC210 Volvo New PDC

Construction Equipment 121-05-00-00
y Equipment Inc. Cash in Bank - DBP LEAH 111-04-01-01
y Equipment Inc. Cash in Bank - DBP LEAH 111-04-01-01
y Equipment Inc. Cash in Bank - DBP LEAH 111-04-01-01
y Equipment Inc. Cash in Bank - DBP LEAH 111-04-01-01

Partial Payment for ARON GO Accounts

Payable Construction Payable 211-02-00-00
Ref# GJ-JV5-07-22-001 Cash in Bank - DBP LEAH 111-04-01-01

Salary San Agustin July 8-14, 2022

Job Direct Labor 52-00-00-00
Salary San Darwin Banggos Group July 8-
14, 2022 Job Direct Labor 52-00-00-00
Allowance July 18-24-2022, 11 workers,
including Engr Reyamark 2,100 and Edgar
700
Job Overhead 53-00-00-00
Salary San Agustin July 8-14, 2022
Job Direct Labor 52-00-00-00
Salary Warehouse Renov. July 8-14, 2022
Construction-in-Progress 121-11-00-00
Salary Admin Gym July 8-14, 2022 Construction-in-Progress 121-11-00-00
Salary Wet Market July 8-14, 2022 Job Direct Labor 52-00-00-00
Revised Salary Josol, Remar Salaries and Wages - Casual/ Job81-01-01-02
Adjustment Salary Junifer Acido,
Pahilanga, Christian Panamogan Job Direct Labor 52-00-00-00
Balance Adjustments Acido Group Salary
for review Due to Employees 215-00-00-00
Lacking Salary July 8-14, 2022, Junifer
Acido for review Job Direct Labor 52-00-00-00
Admin Salary July 1-15-2022 Salaries and Wages - Regular 81-01-01-01
Due to BIR - Compensation 213-01-01-00
Cash Advance admin Advances for Payroll 113-01-00-00
Admin Benefits Due to PhilHealth 213-04-00-00
Admin Benefits HDMF Payable - Premium 213-03-01-00
Drivers and Operators Salary July 1-15-
2022 Salaries and Wages - Regular 81-01-01-01
Cash Advance Drivers and Operators Advances for Payroll 113-01-00-00
Drivers and Operators Benefits Due to PhilHealth 213-04-00-00
Job Orders/Casual/Residential Employee
and Owners Salary July 1 to 15-2022
Salaries and Wages - Casual/ Job81-01-01-02
Cash Advance Rolieta Ostos Advances for Payroll 113-01-00-00
Petty Cash Replenishment Disbursing Officer 111-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Aggregates

Job Direct Materials 51-00-00-00

Cash in Bank - DBP LEAH 111-04-01-01

Payment for glass materials and Labor

Construction-in-Progress 121-11-00-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Construction Materials Construction Materials 115-02-00-00

Due to BIR - Expanded WT 213-01-02-00
Cash in Bank - DBP LEAH 111-04-01-01

Partial Payment for Spareparts at SHES

Heavy Equipment Parts and Services Construction Payable 211-02-00-00
Ref# JV5-07-22-002 Cash in Bank - DBP LEAH 111-04-01-01

Payment for Project Labor for July 15-

21/ 2022 Job Direct Labor 52-00-00-00

Job Direct Labor 52-00-00-00

Job Direct Labor 52-00-00-00

Gains from Undertime Deduction Other Gains 45-01-03-00
Food Allowance Labor/Driver/Engineer
Job Overhead 53-00-00-00
Job Direct Labor 52-00-00-00

Job Direct Labor 52-00-00-00

Lacking Budget for Labor subject for
allocation careof Nympha Tulod Due to Employees 215-00-00-00
Job Direct Labor for review san
agustindue to lack of payroll attachment
for review.
Job Direct Labor 52-00-00-00
Job Direct Labor for Warehouse
Renovation Construction-in-Progress 121-11-00-00
Payment for DR Booklet from Menro Tandag
careof Zha2x Construction Materials 115-02-00-00
Payment for material Testing

Job Overhead 53-00-00-00

Cash in Bank - DBP LEAH 111-04-01-01

Payment for Construction Materials Construction Materials 115-02-00-00

Due to BIR - Expanded WT 213-01-02-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for travel expense to europe

paid to Yayang Natividad Due from Officers 112-02-00-00
Cash in Bank - BDO 111-04-02-00

Payment for Construction Materials Construction Materials 115-02-00-00

Due to BIR - Expanded WT 213-01-02-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for 35 ft Steel Poles @ 16,750 Construction Materials 115-02-00-00

Cash in Bank - BDO 111-04-02-00

Partial Payment for Representation

Expense for Rosario Street Light Project Other Current Liabilities 216-00-00-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Construction Materials Construction Materials 115-02-00-00

Due to BIR - Expanded WT 213-01-02-00
Cash in Bank - DBP LEAH 111-04-01-01

Partial Payment for Electrical materials Construction Payable 211-02-00-00

Ref JV5-07-22-004 Cash in Bank - BDO 111-04-02-00

Partial payment to Joar J. Dy for

representation expense Other Current Liabilities 216-00-00-00
Cash in Bank - DBP LEAH 111-04-01-01

Payment for Cosntruction Materials Construction Materials 115-02-00-00

Due to BIR - Expanded WT 213-01-02-00
Cash in Bank - DBP LEAH 111-04-01-01

Transfer of Funds from BDO to Security

Bank Cash in Bank - SB2 111-04-03-02
Cash in Bank - BDO 111-04-02-00

to record the payment of catering

service of the owners Due from Officers 112-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01
to record monthly amortization payment
on HOWO Dump truck loan for the month of
July
Long-Term Loan - Vehicle 221-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the payment of rental

Job Overhead 53-00-00-00

Cash in Bank - DBP LEAH 111-04-01-01

to record the interest incurred for the

month Interest Expenses 81-03-02-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the cleared checked issued

last june 7 Construction Payable 211-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the payment of loan from SBC

DTI Long-Term Loan - Others 221-04-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record monthly amortization payment

on HITACHI Backhoe loan for the month of
July
Long-Term Loan - Vehicle 221-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the service charge incurred in

loan for PERA Bank Service Charges 81-03-01-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the amortization payment for

acquired PISON Long-Term Loan - Vehicle 221-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the payment of LOAN from PERA

Long-Term Loan - Others 221-04-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the cleared checked issued

last june 22 Construction Payable 211-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the cleared checked issued

last june 24 Construction Payable 211-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01
to record the payment for owners
catering Due from Officers 112-02-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the service charge incurred in

loan for PERA Bank Service Charges 81-03-01-00
Cash in Bank - DBP LEAH 111-04-01-01

to record that advances for payroll Advances for Payroll 113-01-00-00

Cash in Bank - DBP LEAH 111-04-01-01

to record the payment of amortization

loan from SBC Corp Long-Term Loan - Others 221-04-00-00
Cash in Bank - DBP LEAH 111-04-01-01

to record the personal drawings of LOC Due from Officers

112-02-00-00
Cash in Bank - BDO 111-04-02-00

to record the personal drawings of LOC Due from Officers 112-02-00-00

Cash in Bank - BDO 111-04-02-00
 -

DEBIT CREDIT PROJECT ### ###

21,050.00
7,020.00 LGU SF-Wet Market
ARCLER-Electrical
32,475.00 Store

8,400.00 SURSECO-SEP 2021

25,950.00 SURSECO-SEP 2021

7,350.00 SURSECO-SEP 2021

8,400.00 SURSECO-SEP 2021

30,800.00 ASSCAT-RDEC

5,775.00 MORESCO I-SEP 2021

2,800.00 MORESCO I-SEP 2021

36,400.00 MORESCO I-SEP 2021

SAN AGUSTIN-
21,480.00 CONCRETING 2022

16,445.38 MORESCO I-SEP 2021

ARCLER-Warehouse
26,000.00 Renov.
NORDECO-SEP 2021-
100,000.00 Nabunturan

25,000.00 MORESCO I-SEP 2021

375,345.38

24,164.68 General Account

24,164.68

260,042.61
260,042.61
 25,000.00 ASELCO-SEP 2022
25,000.00

32,403.00
32,113.69
289.31

20,281.00 ASELCO-SEP 2022

20,281.00

21,000.00
21,000.00

3,734.00 LGU SF-Wet Market

33.34
3,700.66

227,948.00
2,035.25
225,912.75

174,564.00
1,558.61
173,005.39

12,800.00 LGU SF-Wet Market

12,800.00

12,225.00 MORESCO I-SEP 2021

2,625.00 MORESCO I-SEP 2021

10,950.00 MORESCO I-SEP 2021

3,150.00 MORESCO I-SEP 2021

23,100.00 MORESCO I-SEP 2021

4,200.00 MORESCO I-SEP 2021

17,000.00 MORESCO I-SEP 2021

900.00

3,675.00 MORESCO I-SEP 2021

17,700.00 MORESCO I-SEP 2021

3,675.00 MORESCO I-SEP 2021

10,450.00 MORESCO I-SEP 2021

4,200.00 MORESCO I-SEP 2021

1,400.00 MORESCO I-SEP 2021

SAN AGUSTIN-
55,391.25 CONCRETING 2022

10,620.00 ASSCAT-RDEC

9,635.00 K PRIME-WATER DRILL

24,280.67 General Account
1,000.00
1,000.00
500.00
NORDECO-SEP 2021-
1,200.00 Nabunturan

LGU SF-CONCRETING
18,060.00 SANTOL 2022
9,825.00 LGU SF-Wet Market

578.57 MORESCO I-SEP 2021

145.00 General Account
50,000.00 LGU SF-Wet Market
200.00
85,384.62
6,075.00
10,000.00
2,884.62
34,556.25
2,355.00
5,084.00

91,241.73
330.00
1,500.00
454,445.90
19,393.57

16,020.00 General Account

4,020.00 General Account
 21,943.38 General Account

6,505.10 General Account

1,511.52 General Account

636.00 General Account

19,370.00
70,000.00
6.00

2,110,000.00
527,500.00
527,500.00
527,500.00
527,500.00

150,000.00
150,000.00

SAN AGUSTIN-
48,097.50 CONCRETING 2022

34,800.00 MORESCO I-SEP 2021

8,575.00 MORESCO I-SEP 2021

7,020.00 K PRIME-WATER DRILL

ARCLER-Residence
16,512.69 Renov.
16,512.69 ARCLER-Gym
27,875.00 LGU SF-Wet Market
2,920.00 General Account

1,186.25

128.25

128.25
80,000.00
1,774.10
3,500.00
2,225.00
900.00
 24,612.50
2,500.00
545.00

89,871.73
1,000.00
184,012.25
529,551.51

LGU SF-CONCRETING
75,240.00 SANTOL 2022
75,240.00

ARCLER-Residence
46,000.00 Renov.
46,000.00

17,782.00
158.77
17,623.23

70,000.00
70,000.00

17,490.00 ARCLER-Gym

1,840.00 K PRIME-WATER DRILL

12,525.00 MORESCO I-SEP 2021

731.25

8,575.00 MORESCO I-SEP 2021

22,160.00 LGU SF-Wet Market
BUNAWAN-STREET LIGHTS
13,320.00 2022

7,920.00

SAN AGUSTIN-
36,373.75 CONCRETING 2022
ARCLER-Warehouse
13,405.38 Renov.
 50,000.00 LGU SF-Wet Market

LGU SF-CONCRETING
13,816.00 SANTOL 2022
180,853.88

10,188.00
90.96
10,097.04

65,000.00
65,000.00

125,350.00
1,119.20
124,230.80

50,250.00
50,250.00

ROSARIo-STREET LIGHTS
600,000.00 2022
600,000.00

175,902.00
1,570.55
174,331.45

100,000.00
100,000.00

1,000,000.00
1,000,000.00

62,775.00
560.49
62,214.51

200,000.00
200,000.00

18,300.00
18,300.00
 85,410.00
85,410.00

LGU SF-CONCRETING
11,400.00 SANTOL 2022
11,400.00

91,666.67
91,666.67

62,214.51
62,214.51

23,809.52
23,809.52

104,841.00
104,841.00

25,756.11
25,756.11

142,200.00
142,200.00

3,000,000.00
3,000,000.00

445,629.32
445,629.32

531,612.70
531,612.70
 37,800.00
37,800.00

9,750.00
9,750.00

271,779.24
271,779.24

46,666.67
46,666.67

97,818.00
97,818.00

100,000.00
100,000.00
366,052.38

-
4,416,929.90

3,042,242.00

1,374,687.90
184,012.25
 991,187.90

383,500.00
1,597,650.00
140,000.00
 ARCLER BUILDERS AND CONSTRUCTION SUPPLY
CASH/CHECK RECEIPTS JOURNAL
FOR THE MONTH OF JULY 2022

SEQUENC
E NO. DATE JOURNAL CODE VOUCHER NO. CHECK NO. PAYOR

1 001 DBP
7/13/2022 JV1-22-7-001

2 002 ASELCO
7/18/2022 JV1-22-7-002

3 003 NORDECO
7/18/2022 JV1-22-7-003

4 004 PERA
7/27/2022 JV1-22-7-004

5 005 MORESCO
7/29/2022 JV1-22-7-005

6 7/7/2022 JV1-22-7-006 006 Land Bank

7 7/8/2022 JV1-22-7-007 007 Nympha P. Tulod/LOC

8 008 DOH
7/22/2022 JV1-22-7-008

9 009 NORDECO
7/18/2022 JV1-22-7-009
10 010 MORESCO
7/28/2022 JV1-22-7-010

11 7/21/2022 JV1-22-7-011 011 GLOBE

12 012 DPWH
7/1/2022 JV1-22-7-012

13 013 LGU-San Francisco

7/1/2022 JV1-22-7-013

14 014 ASELCO

7/6/2022 JV1-22-7-014

16 015 DPWH-ADS II

7/8/2022 JV1-22-7-015

18 016 ASELCO

7/12/2022 JV1-22-7-016
21 18 PERA
7/27/2022 JV1-22-7-018
PARTICULARS Column1

ACCOUNT NAME ACCOUNT CODE

to record the loan amount release in DBP

Cash in Bank - DBP LEAH 111-04-01-01
Long-Term Loan - Others 221-04-00-00

to record the collection from ASELCO

transfer to DBP-LEAH Cash in Bank - DBP LEAH 111-04-01-01
Cash in Bank - DBP ARCLER
111-04-01-02

to record the collection from NORDECO

transfer to DBP-LEAH Cash in Bank - DBP LEAH 111-04-01-01
Cash in Bank - LBP 111-04-04-00

to record the loan amount release in

PERA transfer to DBP-LEAH from DBP-
ARCLER Cash in Bank - DBP LEAH 111-04-01-01
Cash in Bank - DBP ARCLER
111-04-01-02

to record the collection from MORESCO

transferred to DBP-LEAH from LBP Cash in Bank - DBP LEAH 111-04-01-01
Cash in Bank - LBP 111-04-04-00

to record the Loan Release by LBP Long-Term Loan - Others 221-04-00-00

Cash in Bank - LBP 111-04-04-00

to record the deposit of loan from LBP Cash in Bank - DBP LEAH 111-04-01-01
Cash in Bank - LBP 111-04-04-00

to record the collection retention fee 111-04-04-00

from DOH-Cadaver Cash in Bank - LBP
Retention Receivable 112-01-03-00

to record the collection "progress 111-04-04-00

billing from NORDECO" Cash in Bank - LBP
Construction Receivables 112-01-02-00
to record the collection"progress
billing from MORESCO Cash in Bank - LBP 111-04-04-00
Construction Receivables 112-01-02-00

to record the collection from Globe Cash in Bank - BDO 111-04-02-00

Construction Receivables 112-01-02-00

to record the collection of retention

from DPWH concreting project sub- 111-04-01-02
contract project of K-Prime Cash in Bank - DBP ARCLER
Cash in Bank - DBP ARCLER
111-04-01-02
Royalty Fee Other Gains 45-01-03-00

to record the collection for supply of

paintings for roofs, flower boxes, and
gravelling of school ground at alegria
es, das agan, and lapinigan nhs
Cash in Bank - DBP ARCLER 111-04-01-02
Payment for tax withheld 6% Job Overhead 53-00-00-00
Construction Receivables 112-01-02-00

to record the collection for supply of

labor and materials for the
rehabilitation of DX lines for Globe
Telecom, Inc. at Dona Maxima, San Luis,
ADS Cash in Bank - DBP ARCLER 111-04-01-02
Payment for tax withheld 2% Job Overhead 53-00-00-00
Construction Receivables 112-01-02-00

to record the collection of final

billing from DPWH concreting project
sub-contract project of K-Prime payable
to sub-contractor (royalty project)
Cash in Bank - DBP ARCLER 111-04-01-02
Other Current Liabilities 216-00-00-00
Other Gains 45-01-03-00

to record the collection of final

billing for the Supply of Labor and
Materials for the relocation of dx line
extension of water system limbatacan,
libuac, rosario, Agusan del Sur
Cash in Bank - DBP ARCLER 111-04-01-02
to record the collection of final
billing for the Supply of Labor nad
Materials for the relocation of DX Lines
at crossing bulangan, Hubang, San
Francisco, Agusan del Sur
Cash in Bank - DBP ARCLER 111-04-01-02
tax @ 2% Job Overhead 53-00-00-00
Construction Receivables 112-01-02-00
to record the additional short term loan 221-04-00-00
capitalization Long-Term Loan - Others
Cash in Bank - DBP ARCLER 111-04-01-02
 ###

DEBIT CREDIT PROJECT

3,735,000.00
3,735,000.00

500,000.00

500,000.00

1,800,000.00
1,800,000.00

1,300,000.00

1,300,000.00

3,400,000.00
3,400,000.00

3,969,986.37
3,969,986.37

3,900,000.00
3,900,000.00

110,458.24
110,458.24

1,792,607.59
1,792,607.59
3,447,763.79
3,447,763.79

472,153.58
472,153.58

89,702.13

85,217.00
4,485.13

41,832.15
2,367.85
44,200.00

112,455.36
2,044.64
114,500.00

291,011.44
260,042.61
30,968.83

288,750.00

205,267.86
8,982.14
503,000.00
 1,300,000.00
1,300,000.00
 ARCLER BUILDERS AND CONSTRUCTION SUPPLY
CASH DISBURSEMENT JOURNAL
FOR THE MONTH OF JULY 2022

ACCOUNTABLE
SEQUEN VOUCHER
CE NO. DATE JOURNAL CODE NO. PERSON/EMPLOY PARTICULARS
EE

1
Project Labor July 8-14, Jhonie
7/18/2022 JV3-07-22-001 0001-1 Nympha P. Tulo Oclarit Group

Project Labor July 8-14, Amay

Group

2 0023 Payment for Petty Cash

7/20/2022 JV3-07-22-002 Nympha P. Tulo Transactions

Ref# JV2-07-22Food Allowanc Rommel

Service Charge Palawan

Replace timing Belt/Idler
Bearing/Replace Fuel Filter

Hilux Spare parts

LOC Cash Drawing
Prado Carwash
Relay Bulb (60524)
Monching fare to BXU
Monching fare to BXU
Bank Certification PCAB Security
Jethro to Church
Food Allowance June 27-July 2,
2022-Boknoy
Mega Sardines

84 loads limestone
Dragon Fruit

Joseph Pueblas/Helper Allowance

 Cash Advance Christian Panamogan
Rusi-Motor
Change Tire Mixer

As Built Bernabe B. Beron

Cash Advance RJ Bornasal
Dallas Boom Truck Starter Relay
Cash Advance Rolly Nakila
Bank Certification PCAB DBP
Bank Certification PCABBDO
HOWO Dump Truck
Bank Certification PCAB LBP
Payment for Over Deduct Cash
Advance Christian Panamogan

Bank Charge AA Electrical Deposit

Arc Francis J and T Delivery

Food Allowance

Materials
Bank Charge for 30k interest
PLDT Paid to Seven Eleven April
and May 2022
Food Allowance Water Drilling
June 27-July 3
Bagid J and T Delivery
Cash Advance Rendel Dahang
Cash Advance Ronel Monsalud
Jhon2x Travel Expense
Roselio/Helper Allowance

3 7/20/2022 JV3-22-07-003 0024 Leah O. Cabanban

4 0025 To record the personal drawings

7/1/2022 JV3-22-07-004 Leah O. Cabanb of LOC in atm

5 0026 to record the payment of interest

7/4/2022 JV3-22-07-005 DBP incurred on loan

6 0027 to record the payment of catering

7/4/2022 JV3-22-07-006 JPM Catering service of the owners
7 0028 to record the transfer of fund
7/4/2022 JV3-22-07-007 Nympha P. Tulo from dbp-arcler to dbp-leah

9 0031 to record the payment of loan

7/8/2022 JV3-22-07-009 Nympha P. Tulo from DBP

10 0032 Payment for DBP (Rollover

7/8/2022 JV3-22-07-010 Nympha P. Tulo 1,667,766.1) of Loan

11 0033 Transfer of Funds from DBP-arcler

7/12/2022 JV3-22-07-011 Nympha P. Tulo to DBP-Leah

12 0034 To record the payment of

7/13/2022 JV3-22-07-012 DBP Documentary Stamp for 3.375m loan

13 0035 to record the transfer of funds

7/14/2022 JV3-22-07-013 Nympha P. Tulo from DBP-arcler to DBP-Leah

14 0036 To record the personal drawings

7/18/2022 JV3-22-07-014 Leah O. Cabanb of LOC in atm

15 0037 to record the payment of interest

7/18/2022 JV3-22-07-015 Nympha P. Tulo incurred on loan in PERA

16 0038 To record the personal drawings

7/19/2022 JV3-22-07-016 Leah O. Cabanb of LOC in atm

17 0039 To record the personal drawings

7/20/2022 JV3-22-07-017 Leah O. Cabanb of LOC in atm

18 0040 to record the interest incurred

7/22/2022 JV3-22-07-018 DBP in loan
 to record the service charge
19 0041 deducted from not maintaining
7/4/2022 JV3-22-07-019 Security Bank minimum balance

20 7/12/2022 JV3-22-07-020 0042 BIR to record the payment of 1601C

to record the transfer of fund

21 0043 from Security online bank to
7/25/2022 JV3-22-07-021 Leah O. Cabanb Security DIGI Banker

22 7/25/2022 JV3-22-07-022 0044 BIR to record the payment of 2550q

23 0045 to record the payment of bank

7/1/2022 JV3-22-07-023 Security Bank Service Charge

24 0046 to record the payment of bank

7/1/2022 JV3-22-07-024 Security Bank Service Charge on transaction

25 0047 To record the personal drawings

7/4/2022 JV3-22-07-025 Security Bank of LOC
Colu
mn1 ACCOUNT NAME ACCOUNT CODE DEBIT CREDIT

Job Direct Labor 52-00-00-00 55,250.00

Job Direct Labor 52-00-00-00 55,450.00

Fuel, Oil and Lubricants Expenses81-02-03-02 18,280.00
Cash in Bank - LBP 111-04-04-00 128,980.00

Job Overhead 53-00-00-00

Job Overhead 53-00-00-00

Job Overhead 53-00-00-00

Job Overhead 53-00-00-00

Job Overhead 53-00-00-00

Due from Officers 112-02-00-00
Other Utility Expenses 81-02-04-03
RM - Transportation Equipment 81-02-08-05
Travelling Expenses 81-02-01-00
Travelling Expenses 81-02-01-00
Taxes, Licenses and Other Fees 81-02-09-02
Travelling Expenses 81-02-01-00

Job Overhead 53-00-00-00

Representation Expenses 81-02-11-03

Job Direct Materials 51-00-00-00

Representation Expenses 81-02-11-03

Job Overhead 53-00-00-00

Advances for Payroll 113-01-00-00
RM - Transportation Equipment 81-02-08-05
RM - Tools and Other PPE 81-02-08-09

Job Overhead 53-00-00-00

Advances for Payroll 113-01-00-00
RM - Transportation Equipment 81-02-08-05
Advances for Payroll 113-01-00-00
Taxes, Licenses and Other Fees 81-02-09-02
Taxes, Licenses and Other Fees 81-02-09-02
RM - Transportation Equipment 81-02-08-05
Taxes, Licenses and Other Fees 81-02-09-02

Advances for Payroll 113-01-00-00

Job Overhead 53-00-00-00

Due from Officers 112-02-00-00

Job Overhead 53-00-00-00

Job Direct Materials 51-00-00-00

Bank Service Charges 81-03-01-00

Internet Subscription Expenses 81-02-05-03

Job Overhead 53-00-00-00

Due from Officers 112-02-00-00
Advances for Payroll 113-01-00-00
Advances for Payroll 113-01-00-00
Due from Officers 112-02-00-00
Job Overhead 53-00-00-00

Due from Officers 112-02-00-00 50,000.00

Cash in Bank - DBP LEAH 111-04-01-01 50,000.00

Interest Expenses 81-03-02-00 8,877.60

Cash in Bank - DBP LEAH 111-04-01-01 8,877.60

Due from Officers 112-02-00-00 18,300.00

Cash in Bank - DBP LEAH 111-04-01-01 18,300.00
Cash in Bank - DBP LEAH 111-04-01-01 100,000.00
Cash in Bank - DBP ARCLER 111-04-01-02 100,000.00

Long-Term Loan - Others 221-04-00-00 3,053,900.00

Cash in Bank - DBP LEAH 111-04-01-01 3,053,900.00

Long-Term Loan - Others 221-04-00-00 759,168.51

Cash in Bank - DBP LEAH 111-04-01-01 759,168.51

Cash in Bank - DBP LEAH 111-04-01-01 100,000.00

Cash in Bank - DBP ARCLER 111-04-01-02 100,000.00

Taxes, Licenses and Other Fees 81-02-09-02 13,814.38

Cash in Bank - DBP LEAH 111-04-01-01 13,814.38

Cash in Bank - DBP LEAH 111-04-01-01 300,000.00

Cash in Bank - DBP ARCLER 111-04-01-02 300,000.00

Due from Officers 112-02-00-00 20,000.00

Cash in Bank - DBP LEAH 111-04-01-01 20,000.00

Interest Expenses 81-03-02-00 172,333.33

Cash in Bank - DBP LEAH 111-04-01-01 172,333.33

Due from Officers 112-02-00-00 10,000.00

Cash in Bank - DBP LEAH 111-04-01-01 10,000.00

Due from Officers 112-02-00-00 20,000.00

Cash in Bank - DBP LEAH 111-04-01-01 20,000.00

Interest Expenses 81-03-02-00 10,369.65

Cash in Bank - DBP LEAH 111-04-01-01 10,369.65
Bank Service Charges 81-03-01-00 1,000.00
Cash in Bank - SB1 111-04-03-01 1,000.00

Due to BIR - Compensation 213-01-01-00 1,543.33

Cash in Bank - SB1 111-04-03-01 1,543.33

Cash in Bank - SB1 111-04-03-01 17,000.00

Cash in Bank - SB2 111-04-03-02 17,000.00

Due to BIR - VAT 2nd quarter 213-01-03-00 23,530.13

Cash in Bank - SB1 111-04-03-01 23,530.13

Bank Service Charges 81-03-01-00 2.42

Cash in Bank - SB2 111-04-03-02 2.42

Bank Service Charges 81-03-01-00 25.00

Cash in Bank - SB2 111-04-03-02 25.00

Due from Officers 112-02-00-00 10,000.00

Cash in Bank - SB2 111-04-03-02 10,000.00
 -

PROJECT

Supply of Labor
and Materials-
SURSECO SEP 2021

Supply of Labor
and Materials-
SURSECO SEP 2021
Equipment Rental

ASELCO-SEP 2022

MORESCO I-SEP 2021

MORESCO I-SEP 2021

MORESCO I-SEP 2021

MORESCO I-SEP 2021

General Account
General Account
General Account
General Account
General Account
General Account

LGU SF-Wet Market

General Account

LGU SF-Wet Market

General Account

LGU SF-Wet Market

 LGU SF-Wet Market
General Account
General Account
DEPED-ASNHS-
Electrification

General Account

General Account

LGU SF-Wet Market

MORESCO I-SEP 2021

NORDECO-SEP 2021-
Nabunturan

MORESCO I-SEP 2021

K PRIME-WATER
DRILL
 ARCLER BUILDERS AND CONSTRUCTION SUPPLY
GENERAL JOURNAL
FOR THE MONTH OF JULY 2022

SEQUENCE DATE JOURNAL CODE VOUCHER NO. PARTICULARS

NO.

1 0020 Purchase Aggregates On Account @ ARON

7/21/2022 JV5-07-22-001 GO, HGC Construction and Supply

0030 Purchase Spare parts on account @ Edwin

7/21/2022 JV5-07-22-002 Batac

0037 Advance for Project @ LGU-Rosario Street

7/27/2022 JV5-07-22-003 Light

0039 Purchase of Electrical Supplies @ JC

7/28/2022 JV5-07-22-004 Electrical Supply

0040 Partial payment for representation

7/29/2022 JV5-07-22-005 expense

0041 to record adjustment to post dated checks

7/31/2022 JV5-07-22-006 for the month of July 2022

0042 to record the accounts payable for the

7/31/2022 JV5-07-22-007 month ending
Col
umn ACCOUNT NAME ACCOUNT CODE DEBIT CREDIT
2

Construction Materials 115-02-00-00 279,400.00

Construction Payable 211-02-00-00 279,400.00

RM - Construction Equipment 81-02-08-04 134,200.00

Construction Payable 211-02-00-00 134,200.00

Advances to Projects 114-02-00-00 1,100,000.00

Other Current Liabilities 216-00-00-00 1,100,000.00

Construction Materials 115-02-00-00 100,000.00

Construction Payable 211-02-00-00 100,000.00

Job Burden Cost 55-00-00-00 1,000,000.00

Other Current Liabilities 216-00-00-00 1,000,000.00

Cash in Bank - DBP LEAH 111-04-01-01 1,970,997.03

Construction Payable 211-02-00-00 1,970,997.03

Accounting/ Auditing Servi 81-02-06-02 34,675.00

 34,675.00
34,675.00
PROJECT 4,619,272.03 4,584,597.03

LGU ROSARIO-STREET LIGHTS

2022

MORESCO I-SEP 2021

 ARCLER BUILDERS AND CONSTRUCTION SUPPLY
BILLING JOURNAL
FOR THE MONTH OF JULY 2022

SEQUENCE
NO.
DATE JOURNAL CODE VOUCHER NO. PROJECT NAME

1 001 NORDECO
7/18/2022 JV5-22-7-001

2 002 MORESCO
JV5-22-7-002

3 JV5-22-7-002 003 Globe

4 JV5-22-7-003 004 LGU-San Francisco

6 JV5-22-7-004 005 ASELCO

7 JV5-22-7-005 006 ASELCO

8 JV5-22-7-006 007 ASELCO

10
ION SUPPLY

ACCO
PARTICULARS UNT Column1 ACCOUNT CODE DEBIT
NAME

to record the collection Construction Receivables

"progress billing from NORDECO"
112-01-02-00 1,792,607.59
Progress Billing 115-05-00-00

to record the collection Construction Receivables

"progress billing from NORDECO"
112-01-02-00 3,447,763.79
Progress Billing 115-05-00-00

to record the billing from GLOBEConstruction Receivables 112-01-02-00 472,153.58

Progress Billing 115-05-00-00
to record the billing from LGU Construction Receivables 112-01-02-00 44,200.00
Progress Billing 115-05-00-00

to record the billing from AselcConstruction Receivables 112-01-02-00 114,500.00

Progress Billing 115-05-00-00

Dx Line Libuac Rosario Construction Receivables 112-01-02-00 294,000.00

Progress Billing 115-05-00-00

DX Line Bulangan Construction Receivables 112-01-02-00 209,000.00

Progress Billing 115-05-00-00
 CREDIT

1,792,607.59

3,447,763.79

472,153.58

44,200.00

114,500.00

294,000.00

209,000.00
 ARCLER BUILDERS AND CONSTRUCTION SUPPLY
DETAILED STATEMENT OF FINANCIAL PERFORMANCE
For the Month Ended July 31, 2022

Account
PARTICULARS Code Last Month
Contract Revenue 41-00-00-00
Less: Cost of Construction
Job Direct Materials 51-00-00-00
Job Direct Labor 52-00-00-00
Job Overhead 53-00-00-00
Job Sub-Contract 54-00-00-00
Job Burden Cost 55-00-00-00
GROSS PROFIT From Construction Contracts
Rental Revenue 42-00-00-00
Less: Cost of Rental Service
Rent Service - Materials 61-00-00-00
Rent Service - Labor 62-00-00-00
Rent Service - Overhead 63-00-00-00
GROSS PROFIT From Rental Service
Sales Revenue 43-00-00-00
Less: Cost of Sales 71-00-00-00
GROSS PROFIT From Sales

Miscellaneous Revenue 44-00-00-00

TOTAL PROFIT
Less: Operating Expenses
Personnel Expenses
Salaries and Wages - Regular 81-01-01-01
Salaries and Wages - Casual/ Job Order 81-01-01-02
Representation Allowance 81-01-02-01
Transportation Allowance 81-01-02-02
Clothing/ Uniform Allowance 81-01-02-03
Honoraria 81-01-02-04
Overtime and Night Pay 81-01-02-05
Year-End Bonus 81-01-02-06
Cash Gift 81-01-02-07
Other Bonuses and Allowances 81-01-02-08
SSS Contributions 81-01-03-01
HDMF Contributions 81-01-03-02
PhilHealth Contributions 81-01-03-03
Leave Monetization 81-01-04-04
 Terminal Leave Benefits 81-01-04-05
Maintenance and Other Operating Expenses
Travelling Expenses 81-02-01-00
Trainings and Seminar Expenses 81-02-02-00
Office Supplies Expenses 81-02-03-01
Fuel, Oil and Lubricants Expenses 81-02-03-02
Other Supplies and Materials Expenses 81-02-03-03
Water Expenses 81-02-04-01
Electricity Expenses 81-02-04-02
Other Utility Expenses 81-02-04-03
Postage and Courier Services 81-02-05-01
Telephone Expenses 81-02-05-02
Internet Subscription Expenses 81-02-05-03
Legal Services 81-02-06-01
Accounting/ Auditing Services 81-02-06-02
Consultancy Services 81-02-06-03
Other Professional Services 81-02-06-04
Janitorial Service 81-02-07-01
Security Service 81-02-07-02
Other General Services 81-02-07-03
RM - Land Improvements 81-02-08-01
RM - Buildings and Structures 81-02-08-02
RM - Furniture and Fixtures 81-02-08-03
RM - Construction Equipment 81-02-08-04
RM - Transportation Equipment 81-02-08-05
RM - Office Equipment 81-02-08-06
RM - IT Equipment 81-02-08-07
RM - Communication Equipment 81-02-08-08
RM - Tools and Other PPE 81-02-08-09
Registration Fees 81-02-09-01
Taxes, Licenses and Other Fees 81-02-09-02
Income Tax Expenses 81-02-09-03
Insurance Expense - Employee 81-02-10-01
Insurance Expense - Vehicle 81-02-10-02
Insurance Expense - Property 81-02-10-03
Advertising, Promotional and Marketing Expense 81-02-11-01
Printing and Publication Expenses 81-02-11-02
Representation Expenses 81-02-11-03
Transportation Expenses 81-02-11-04
Membership Dues and Contributions to Organizat 81-02-11-05
Donations 81-02-11-06
Major Events and Company Expenses 81-02-11-07
Fines, Penalties and Surcharges 81-02-11-08
Other Maintenance and Operating Expenses 81-02-11-09
Financial Expenses
Bank Service Charges 81-03-01-00
Interest Expenses 81-03-02-00
 Other Financial Expenses 81-03-03-00
Non-Cash Expenses
Depreciation - Land Improvements 81-04-01-01
Depreciation - Buildings and Structures 81-04-01-02
Depreciation - Furniture and Fixtures 81-04-01-03
Depreciation - Construction Equipment 81-04-01-04
Depreciation - Transportation Equipment 81-04-01-05
Depreciation - Office Equipment 81-04-01-06
Depreciation - IT Equipment 81-04-01-07
Depreciation - Communication Equipment 81-04-01-08
Depreciation - Tools and Other PPE 81-04-01-09
OPERATING INCOME
Add: Other Income
Gain on Sale of Property, Plant and Equipment 45-01-01-00
Gain on Sale/ Redemption/ Transfer of Financia 45-01-02-00
Other Gains 45-01-03-00
Total
Less: Other Expenses
Loss on Sale of Property, Plant and Equipment 82-01-01-00
Loss on Sale/ Redemption/ Transfer of Financia 82-01-02-00
Other Losses 82-01-03-00
NET INCOME
 %
This Month Variance Variance
-
2,121,336.58
75,240.00
729,692.38
165,404.20
126,000.00
1,025,000.00
(2,121,336.58)
-
-
-
-
-
-
-
-
-

-
(2,121,336.58)
1,028,907.92
432,867.50
224,553.37
208,314.13
-
-
-
-
-
-
-
-
-
-
-
-
 -
276,109.64
24,164.68
-
-
18,425.00
636.00
-
-
-
-
-
-
-
34,675.00
-
-
-
-
-
-
200.00
-
134,200.00
-
-
-
-
-
-
62,297.44
-
-
-
-
-
-
1,511.52
-
-
-
-
-
-
319,930.78
36,683.53
283,247.25
 -
-
-
-
-
-
-
-
-
-
-
(3,150,244.50)
39,069.83
-
-
39,069.83
(3,111,174.67)
-
-
-
-
(3,111,174.67)
 ARCLER BUILDERS AND CONSTRUCTION SUPPLY
DETAILED STATEMENT OF FINANCIAL POSITION
As of July 31, 2022

PARTICULARS Account Code AS OF LAST MONTH THIS MONTH

ASSETS
CURRENT ASSETS (1,840,804.32)

Cash and Cash Equivalents 1,345,933.64

Collecting Officer 111-01-00-00 -
Disbursing Officer 111-02-00-00 184,012.25
Petty Cash 111-03-00-00 50,000.00 -
Cash in Bank - DBP LEAH 111-04-01-01 574,867.57 1,282,443.34
Cash in Bank - DBP ARCLER 111-04-01-02 67,512.71 (56,198.06)
Cash in Bank - BDO 111-04-02-00 299,163.56 (210,909.00)
Cash in Bank - SB1 111-04-03-01 9,359.63 (9,073.46)
Cash in Bank - SB2 111-04-03-02 120,886.36 63,822.58
Cash in Bank - LBP 111-04-04-00 1,025,392.90 91,835.99
Cash Equivalents 111-05-00-00 -

Receivables 445,759.76
Trade Receivables 112-01-01-00 -
Construction Receivables 112-01-02-00 -
Retention Receivable 112-01-03-00 (110,458.24)
Due from Officers 112-02-00-00 556,218.00
Due from Employees 112-03-00-00 -
Other Receivables 112-04-00-00 -

Advances 264,165.24
Advances for Payroll 113-01-00-00 264,165.24
Advances for Operating Expens 113-02-00-00 -
Advances to Officers 113-03-00-00 -
Advances to Employees 113-04-00-00 -

Prepayments 1,100,000.00
Prepaid Registration 114-01-00-00 -
Advances for Projects 114-02-00-00 1,100,000.00
Other Prepayments 114-03-00-00 -

Inventories (4,996,662.96)
Merchandise Inventory 115-01-00-00 -
Construction Materials 115-02-00-00 1,377,562.00
Supplies and Materials 115-03-00-00 -
Construction-in-Progress 115-04-00-00 -
Less: Progress Billing 115-05-00-00 (6,374,224.96)
 Other Current Assets -
Security Deposit 116-01-00-00 -
NON-CURRENT ASSETS 2,202,430.76
Property, Plant and Equipment 2,202,430.76
Land 121-01-00-00 -
Land Improvements 121-02-00-00 -
Less: AD - Land Improvements 121-99-01-00 -
Buildings and Structures 121-03-00-00 -
Less: AD - Buildings and Stru 121-99-02-00 -
Furniture and Fixtures 121-04-00-00 -
Less: AD - Furniture and Fixt 121-99-03-00 -
Construction Equipment 121-05-00-00 2,110,000.00
Less: AD - Construction Equip 121-99-04-00 -
Transportation Equipment 121-06-00-00 -
Less: AD - Transportation Equ 121-99-05-00 -
Office Equipment 121-07-00-00 -
Less: AD - Office Equipment 121-99-06-00 -
IT Equipment 121-08-00-00 -
Less: AD - IT Equipment 121-99-07-00 -
Communication Equipment 121-09-00-00 -
Less: AD - Communication Equi 121-99-08-00 -
Tools and Other PPE 121-10-00-00 -
Less: AD - Tools and Other PP 121-99-09-00 -
Construction-in-Progress 121-11-00-00 92,430.76

Other Assets 122-00-00-00 -

TOTAL ASSETS 361,626.44

LIABILITIES AND EQUITY

CURRENT LIABILITIES 1,649,135.44
Accounts Payable 1,125,140.50
Trade Payable 211-01-00-00 -
Construction Payable 211-02-00-00 1,125,140.50
Retention Payable 211-03-00-00 -
-
Short-term Loan -

Due to Government Agencies (3,452.88)

Due to BIR - Compensation 213-01-01-00 230.77
Due to BIR - Expanded WT 213-01-02-00 7,416.48
Due to BIR - VAT 213-01-03-00 (23,530.13)
Due to BIR - Income Tax 213-01-04-00 -
SSS Payable - Premium 213-02-01-00 8,760.00
SSS Payable - Loans 213-02-02-00 -
HDMF Payable - Premium 213-03-01-00 900.00
HDMF Payable - Loans 213-03-02-00 -
Due to PhilHealth 213-04-00-00 2,770.00
 Due to Officers 214-00-00-00 -

Due to Employees 215-00-00-00 27,447.82

Other Current Liabilities 216-00-00-00 500,000.00

NON-CURRENT LIABILITIES 1,788,990.67

Long-Term Loan 1,788,990.67
Long-Term Loan - Building 221-01-00-00 -
Long-Term Loan - Vehicle 221-02-00-00 (332,451.00)
Long-Term Loan - Equipment 221-03-00-00 -
Long-Term Loan - Others 221-04-00-00 2,121,441.67
-
Other Liabilities 222-00-00-00 -

OWNER'S EQUITY (3,111,174.67)

Owner's Equity 331-00-00-00 (3,111,174.67)
Drawings 332-00-00-00 -
TOTAL LIABILITIES AND OWNER'S EQUITY 326,951.44

###
CTION SUPPLY
CIAL POSITION

AS OF THE PERIOD

(1,840,804.32)

1,345,933.64
-
184,012.25
50,000.00
1,857,310.91
11,314.65
88,254.56
286.17
184,708.94
1,117,228.89
-

445,759.76
-
-
(110,458.24)
556,218.00
-
-

264,165.24
264,165.24
-
-
-

1,100,000.00
-
1,100,000.00
-

(4,996,662.96)
-
1,377,562.00
-
-
(6,374,224.96)
 -
-
2,202,430.76
2,202,430.76
-
-
-
-
-
-
-
2,110,000.00
-
-
-
-
-
-
-
-
-
-
-
92,430.76

-
361,626.44

1,649,135.44
1,125,140.50
-
1,125,140.50
-

(3,452.88)
230.77
7,416.48
(23,530.13)
-
8,760.00
-
900.00
-
2,770.00
 -

27,447.82

500,000.00

1,788,990.67
1,788,990.67
-
(332,451.00)
-
2,121,441.67

(3,111,174.67)
(3,111,174.67)
-
326,951.44

34,675.00000000