Peniel Learning Center

Chart of Accounts REFRESH

SUB_ACCOUNT
FS FS_ FS_ CODCOD(empty) FS_GROUP FS_SUBGROUP ACCOUNT CODE ACCOUNT NAME CODE_ACCOUNT NAME CODE SUB_ACCOUNT NAME CODE_SUB ACCOUNT
BALANCE SHEET 100 - 199 ASSET Current Asset 101 Cash 101 - Cash 101 - 1 Cash on Hand 101 - 1 - Cash on Hand
100 - 199 ASSET 100 - 199 ASSET Current Asset 101 Cash 101 - Cash 101 - 2 Cash in Bank 101 - 2 - Cash in Bank
Current Asset 100 - 199 ASSET Property, Plant & Equipment 102 PPE 102 - PPE 102 - 1 Building 102 - 1 - Building
101 - Cash 100 - 199 ASSET Property, Plant & Equipment 102 PPE 102 - PPE 102 - 2 Furniture & Fixture 102 - 2 - Furniture & Fixture
101 - 1 - Cash on Hand 100 - 199 ASSET Property, Plant & Equipment 102 PPE 102 - PPE 102 - 3 Learning Materials 102 - 3 - Learning Materials
101 - 2 - Cash in Bank 100 - 199 ASSET Property, Plant & Equipment 102 PPE 102 - PPE 102 - 4 Equipment 102 - 4 - Equipment
Property, Plant & Equipment 200 - 299 LIABILITIES Accounts Payable 201 Accounts Payable 201 - Accounts Payable 201 - 1 Accounts Payable - Tenorio, Senaida 201 - 1 - Accounts Payable - Tenorio, Senaida
102 - PPE 200 - 299 LIABILITIES Accounts Payable 201 Accounts Payable 201 - Accounts Payable 201 - 2 Other Accounts Payable 201 - 2 - Other Accounts Payable
102 - 1 - Building 300 - 399 EQUITY Capital 301 Capital 301 - Capital 301 - 1 Capital, A. Barlongo 301 - 1 - Capital, A. Barlongo
102 - 2 - Furniture & Fixture 300 - 399 EQUITY Capital 301 Capital 301 - Capital 301 - 2 Investment, F. Tenorio 301 - 2 - Investment, F. Tenorio
102 - 3 - Learning Materials 300 - 399 EQUITY Drawings 302 Drawings 302 - Drawings 302 - 1 Owner's Drawings, A. Barlongo 302 - 1 - Owner's Drawings, A. Barlongo
102 - 4 - Equipment 400 - 499 INCOME Revenue 401 Revenue 401 - Revenue 401 - 1 Tutorial Service 401 - 1 - Tutorial Service
300 - 399 EQUITY 400 - 499 INCOME Revenue 401 Revenue 401 - Revenue 401 - 2 Research Assistance 401 - 2 - Research Assistance
Capital 400 - 499 INCOME Revenue 401 Revenue 401 - Revenue 401 - 3 Other Revenue 401 - 3 - Other Revenue
301 - Capital 500 - 599 EXPENSES Operating Expense 501 Salaries & Wages 501 - Salaries & Wages 501 - 1 Salaries - Regular Employees 501 - 1 - Salaries - Regular Employees
301 - 1 - Capital, A. Barlongo 500 - 599 EXPENSES Operating Expense 501 Salaries & Wages 501 - Salaries & Wages 501 - 2 Salaries - Part-time Employees 501 - 2 - Salaries - Part-time Employees
301 - 2 - Investment, F. Tenor500 - 599 EXPENSES Operating Expense 501 Salaries & Wages 501 - Salaries & Wages 501 - 3 Salaries - Researchers 501 - 3 - Salaries - Researchers
Drawings 500 - 599 EXPENSES Operating Expense 502 Utilities Expense 502 - Utilities Expense 502 - 1 Rent Expense 502 - 1 - Rent Expense
302 - Drawings 500 - 599 EXPENSES Operating Expense 502 Utilities Expense 502 - Utilities Expense 502 - 2 Water Expense 502 - 2 - Water Expense
302 - 1 - Owner's Drawings, A500 - 599 EXPENSES Operating Expense 502 Utilities Expense 502 - Utilities Expense 502 - 3 Light Expense 502 - 3 - Light Expense
200 - 299 LIABILITIES 500 - 599 EXPENSES Operating Expense 502 Utilities Expense 502 - Utilities Expense 502 - 4 Repair & Maintenance 502 - 4 - Repair & Maintenance
Accounts Payable 500 - 599 EXPENSES Operating Expense 503 Communication Expense 503 - Communication Expense 503 - 1 Internet Expense 503 - 1 - Internet Expense
201 - Accounts Payable 500 - 599 EXPENSES Operating Expense 503 Communication Expense 503 - Communication Expense 503 - 2 Prepaid Load 503 - 2 - Prepaid Load
201 - 1 - Accounts Payable - 500 - 599 EXPENSES Operating Expense 503 Communication Expense 503 - Communication Expense 503 - 3 Postpaid Plan 503 - 3 - Postpaid Plan
201 - 2 - Other Accounts Paya500 - 599 EXPENSES Operating Expense 504 Marketing Expense 504 - Marketing Expense 504 - 1 Advertising Expense 504 - 1 - Advertising Expense
INCOME STATEMENT 500 - 599 EXPENSES Operating Expense 504 Marketing Expense 504 - Marketing Expense 504 - 2 Other Marketing Expense 504 - 2 - Other Marketing Expense
400 - 499 INCOME 500 - 599 EXPENSES Operating Expense 505 Transportation Expense 505 - Transportation Expense 505 - 1 Fare 505 - 1 - Fare
Revenue 500 - 599 EXPENSES Operating Expense 505 Transportation Expense 505 - Transportation Expense 505 - 2 Gas Allowance 505 - 2 - Gas Allowance
401 - Revenue 500 - 599 EXPENSES Operating Expense 506 Office Supplies 506 - Office Supplies 506 - 1 Consumables 506 - 1 - Consumables
401 - 1 - Tutorial Service 500 - 599 EXPENSES Operating Expense 506 Office Supplies 506 - Office Supplies 506 - 2 Non Consumable 506 - 2 - Non Consumable
401 - 2 - Research Assistance 500 - 599 EXPENSES Operating Expense 507 Employees Benefits 507 - Employees Benefits 507 - 1 SSS Contribution 507 - 1 - SSS Contribution
401 - 3 - Other Revenue 500 - 599 EXPENSES Operating Expense 507 Employees Benefits 507 - Employees Benefits 507 - 2 PHIC Contribution 507 - 2 - PHIC Contribution
500 - 599 EXPENSES 500 - 599 EXPENSES Operating Expense 507 Employees Benefits 507 - Employees Benefits 507 - 3 HDMF Contribution 507 - 3 - HDMF Contribution
Operating Expense 500 - 599 EXPENSES Operating Expense 507 Employees Benefits 507 - Employees Benefits 507 - 4 13th Month Pay 507 - 4 - 13th Month Pay
501 - Salaries & Wages 500 - 599 EXPENSES Operating Expense 508 Loans Payable - Employee 508 - Loans Payable - Employee 508 - 1 SSS Laon payable 508 - 1 - SSS Laon payable
501 - 1 - Salaries - Regular E 500 - 599 EXPENSES Operating Expense 508 Loans Payable - Employee 508 - Loans Payable - Employee 508 -2 HDMF Loan Payable 508 -2 - HDMF Loan Payable
501 - 2 - Salaries - Part-time 500 - 599 EXPENSES Taxes & Licenses 509 BIR Taxes 509 - BIR Taxes 509 - 1 Income Tax 509 - 1 - Income Tax
501 - 3 - Salaries - Researcher500 - 599 EXPENSES Taxes & Licenses 509 BIR Taxes 509 - BIR Taxes 509 - 2 Percentage Tax 509 - 2 - Percentage Tax
502 - Utilities Expense 500 - 599 EXPENSES Taxes & Licenses 509 BIR Taxes 509 - BIR Taxes 509 - 3 Other BIR Taxes 509 - 3 - Other BIR Taxes
502 - 1 - Rent Expense 500 - 599 EXPENSES Taxes & Licenses 510 Business Permit 510 - Business Permit 510 -1 Mayors Permit 510 -1 - Mayors Permit
502 - 2 - Water Expense 500 - 599 EXPENSES Taxes & Licenses 510 Business Permit 510 - Business Permit 510 -2 Other Permit 510 -2 - Other Permit
502 - 3 - Light Expense 500 - 599 EXPENSES Donation 511 Donation Expense 511 - Donation Expense 511 - 1 Tithes 511 - 1 - Tithes
502 - 4 - Repair & Maintenan 500 - 599 EXPENSES Donation 511 Donation Expense 511 - Donation Expense 511 - 2 Other Donations 511 - 2 - Other Donations
503 - Communication Expense
503 - 1 - Internet Expense
503 - 2 - Prepaid Load
503 - 3 - Postpaid Plan
504 - Marketing Expense
504 - 1 - Advertising Expense
504 - 2 - Other Marketing Expense
505 - Transportation Expense
505 - 1 - Fare
505 - 2 - Gas Allowance
506 - Office Supplies
506 - 1 - Consumables
506 - 2 - Non Consumable
507 - Employees Benefits
507 - 1 - SSS Contribution
507 - 2 - PHIC Contribution
507 - 3 - HDMF Contribution
507 - 4 - 13th Month Pay
508 - Loans Payable - Employee
508 - 1 - SSS Laon payable
508 -2 - HDMF Loan Payable
Taxes & Licenses
509 - BIR Taxes
509 - 1 - Income Tax
509 - 2 - Percentage Tax
509 - 3 - Other BIR Taxes
510 - Business Permit
510 -1 - Mayors Permit
510 -2 - Other Permit
Donation
511 - Donation Expense
511 - 1 - Tithes
511 - 2 - Other Donations
 PENIEL LEARNING CENTER
Charts of Accounts

BALANCE SHEET
100 - 199 ASSETS 502 - Utilities Epxense
Current Asset 502 - 1 Rent Expense
101 - Cash 502 - 2 Water Expense
101 - 1 Cash on Hand 502 - 3 Light Expense
101 - 2 Cash in Bank 502 - 4 Repair & Maintenance
Property, Plant & Equipment 503 - Communication Expense
102 - PPE 503 - 1 Internet Service
102 - 1 Building 503 - 2 Prepaid Load
102 - 2 Furniture & Fixture 503 - 3 Postpaid Plan
102 - 3 Learning Materials 504 - Marketing Expense
102 - 4 Equipment 504 - 1 Tarpaulin Printing
501 - 2 Other Advertising Expense
200 - 299 LIABILITIES 505 - Trasportation Expense
Accounts Payable 505 - 1 Fare
201 - Accounts Payable 505 - 2 Gas Allowance
201 - 1 Accounts Payable - Tenorio, Aida 506 - Office Supplies
201 - 2 Other Accounts Payable 506 - 1 Consumables
506 - 2 Non Comsumables
300 - 399 EQUITY 507 - Employees Benefits
Capital 507 - 1 SSS Contribution
301 - Capital 507 - 2 PHIC Contribution
301 - 1 Capital, A. Barlongo 507 - 3 HDMF Contribution
301 - 2 Investment, F. Tenorio 507 - 4 13th Month Pay
302 - Drawings 508 - Loans Payable (Employee)
302 - 1 Owner's Drawings, A. Barlongo 508 - 1 SSS Loan Payable
508 - 2 HDMF Loan Payable
INCOME STATEMENT 509 - BIR Taxes
400 - 499 INCOME 509 - 1 Income Tax
Revenue 509 - 2 Percentage Tax
401 - Revenue 509 - 3 Other BIR Taxes
401 - 1 Tutorial Service 510 - Business Permit (LGU)
401 - 2 Research Assistance 510 - 1 Mayors Permit
401 - 3 Other Revenue 510 - 2 Other Permits
511 - Donation Expense
500 - 599 EXPENSES 511 - 1 Tithes
Operating Expenses 511 - 2 Other Donations
501 - Salaries
501 - 1 Salaries - Regular Employees
501 - 2 Salaries - Part time Employees
501 - 3 Salaries - researchers