PURCHASES

DATE Invoice No. SUPPLIER-CUSTOMERT QTY. Cost/Unit TOTAL COST DATE

5-Dec JAYTECH Co. 30 671.40 P20,142

 INVENTORY CARD
INVENTORY NAME: KEYBOARD
INVENTORY NO. GC-0001

SALE STOCK ON HAND

Invoice No. SUPPLIER-CUSTOMERT QTY. Cost/Unit TOTAL COST QTY. COST/UNIT TOTAL COST

30 671.40 P20,142
D
OARD

K ON HAND
BALANCE

P20,142
 PRODUCTS OFFERED Gross Purchased

Keyboard 20,142.00
Mouse 14,832.00
Wi-Fi Dongle  46,107.00
Web Camera 20,223.00
Earphones & Headphones 2,227.50
RGB Fans 8,365.50
Cooling Fans 1,125.00
Speakers 2,529.00
Flash Drive 4,824.00
Switch Hubs 13,905.00
CCTV 15,759.00
Access point  25,650.00
External Devices 4,680.00
Buk Converter 3,123.00
AVR 10,350.00
Printer 31,590.00
Thermal Paste 4,050.00
Monitor 35,100.00
Internal Hard Drive 27,283.50
Solid State Drive 47,016.00
Graphic Card Processor 19,962.00
Mother Board 42,066.00
Central Processing Units 466,434.00
RAM Cards 6,786.00
CPU Fans 59,400.00
Power Supply 50,557.50
CMOS Battery 4,770.00

GROSS SALES
COST OF GOODS SOLD
ESTIMATED PROFIT
 ADD-ON
(taxes, transport, Total Cost Stocks Cost/Unit Mark-Up Gross Margin
and handling cost)
2,763.88 22,905.88 30 763.53 45% 343.59
2,763.88 17,595.88 30 586.53 45% 263.94
2,763.88 48,870.88 20 2,443.54 45% 1,099.59
2,763.88 22,986.88 30 766.23 45% 344.80
2,763.88 4,991.38 25 199.66 45% 89.84
2,763.88 11,129.38 20 556.47 45% 250.41
2,763.88 3,888.88 20 194.44 45% 87.50
2,763.88 5,292.88 25 211.72 45% 95.27

2,763.88 7,587.88 50 151.76 45% 68.29

2,763.88 16,668.88 15 1,111.26 45% 500.07

2,763.88 18,522.88 10 1,852.29 45% 833.53

2,763.88 28,413.88 10 2,841.39 45% 1,278.62

2,763.88 7,443.88 10 744.39 45% 334.97

2,763.88 5,886.88 15 392.46 45% 176.61

2,763.88 13,113.88 25 524.56 45% 236.05

2,763.88 34,353.88 15 2,290.26 45% 1,030.62

2,763.88 6,813.88 45 151.42 45% 68.14

2,763.88 37,863.88 15 2,524.26 45% 1,135.92

8,722.32 36,005.82 30 1,200.19 45% 540.09
8,722.32 55,738.32 30 1,857.94 45% 836.07
8,722.32 28,684.32 40 717.11 45% 322.70
8,722.32 50,788.32 20 2,539.42 45% 1,142.74
8,722.32 475,156.32 40 11,878.91 45% 5,345.51
8,722.32 15,508.32 20 775.42 45% 348.94
8,722.32 68,122.32 50 1,362.45 45% 613.10
8,722.32 59,279.82 40 1,482.00 45% 666.90
8,722.32 13,492.32 100 134.92 45% 60.72

1,619,806.19
1,117,107.72
502,698.47
Selling Price/Unit Total Selling Price
TGAS Units Sold
(VAT Exclusive) (VAT Excliusive)
1,107.12 33,213.53 22,905.88 0
850.47 25,514.03 17,595.88 0
3,543.14 70,862.78 48,870.88 0
1,111.03 33,330.98 22,986.88 0
289.50 7,237.50 4,991.38 0
806.88 16,137.60 11,129.38 0
281.94 5,638.88 3,888.88 0
306.99 7,674.68 5,292.88 0
220.05 11,002.43 7,587.88 0
1,611.33 24,169.88 16,668.88 0
2,685.82 26,858.18 18,522.88 0
4,120.01 41,200.13 28,413.88 0
1,079.36 10,793.63 7,443.88 0
569.07 8,535.98 5,886.88 0
760.61 19,015.13 13,113.88 0
3,320.88 49,813.13 34,353.88 0
219.56 9,880.13 6,813.88 0
3,660.18 54,902.63 37,863.88 0
1,740.28 52,208.44 36,005.82 0
2,694.02 80,820.56 55,738.32 0
1,039.81 41,592.26 28,684.32 0
3,682.15 73,643.06 50,788.32 0
17,224.42 688,976.66 475,156.32 0
1,124.35 22,487.06 15,508.32 0
1,975.55 98,777.36 68,122.32 0
2,148.89 85,955.74 59,279.82 0
195.64 19,563.86 13,492.32 0
Inventory 12/03/22
Net Purchase
TGAS
COGS
Inventory 12/31/22
COGS Inventory 12/31/22

- 22,905.88
- 17,595.88
- 48,870.88
- 22,986.88
- 4,991.38 GUARANTECH COMPUTER PARTS AND SOFTWAR
- 11,129.38 Statement of Cost of goods sold and Gross profit
- 3,888.88 For the month ended December 31, 2022
- 5,292.88
- 7,587.88
- 16,668.88
- 18,522.88 Sales:
- 28,413.88 Less: Sales Return and Allowances P
- 7,443.88 Sales Discounts
- 5,886.88 Net Sales
- 13,113.88 Cost of goods sold:
- 34,353.88 Inventory 12/01/22
- 6,813.88 Add: Net Purchases
- 37,863.88 Total Goods Available for Sale
- 36,005.82 Less: Inventory 12/31/22
- 55,738.32 Gross Profit
- 28,684.32
- 50,788.32
- 475,156.32
- 15,508.32
- 68,122.32
- 59,279.82
- 13,492.32
90,000.00
1,117,107.72
1,207,107.72
-
1,207,107.72
RTS AND SOFTWARE SERVICES
ross profit
22

Amount
P 406,100.00

-
406,100.00

90,000.00
1,117,107.72
1,207,107.72
1,207,107.72 -
P 406,100.00
 GENERAL JOURNAL

DATE

2020 PARTICULARS PR DEBIT

 PAGE 1

DEBIT CREDIT
PURCHASES JOURNAL

DATE INVOICE
ACCOUNTS CREDITED CREDIT TERMS
NO. Purchases
 PURCHASES JOURNAL
DEBIT CREDIT
Purchases Input Tax Office Supplies. Purchases Input Tax
CREDIT
SUNDRY ACCOUNTS PR AMOUNT
Input Tax Office Supplies.
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INVOICE NO.
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 CASH RECEIPTS JOURNAL
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 CASH DISBURSEMENT JOURNAL

DATE
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 CASH DISBURSEMENT JOURNAL
DEBIT
PR
Purchases Input Tax Equipment Sundry Accounts
EMENT JOURNAL
CREDIT
Cash
SUNDRY ACCOUNTS PR AMOUNT
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 ACCOUNTS RECEIVABLE - SUBSIDIARY LED
CUSTOMER:
DATE INVOICE CREDIT
PARTICULARS PR
No. TERMS
- SUBSIDIARY LEDGER

DEBIT CREDIT DEBIT BALANCE

`
Guarantech Computer Parts and Services

Unadjusted Trial Balance

ACCOUNT

NO. ACCOUNT TITLES DEBIT

DEBIT CREDIT
Date
Particulars/Accounts
 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Sttemen
PR Debit Credit Debit Credit Debit Credit Debit
 Income Sttement Balance Sheet
Debit Credit Debit Credit
 GENERAL JOURNAL

DATE

2020
 PAGE 2

GENERAL JOURNAL

PARTICULARS PR DEBIT CREDIT

`
Guarantech Computer Parts and Services

Unadjusted Trial Balance

ACCOUNT

NO.
 Guarantech Computer Parts and Services

Unadjusted Trial Balance

ACCOUNT TITLES DEBIT CREDIT

CREDIT
 GENERAL JOURNAL

DATE

2020
 PAGE 2

GENERAL JOURNAL

PARTICULARS PR DEBIT CREDIT

`
Guarantech Computer Parts and Services

POST – CLOSING TRIAL BALANCE

ACCOUNT

NO.
 Guarantech Computer Parts and Services

POST – CLOSING TRIAL BALANCE

ACCOUNT TITLES DEBIT CREDIT

CREDIT
 GENERAL JOURNAL

DATE

2020
 PAGE 1

GENERAL JOURNAL

PARTICULARS PR DEBIT CREDIT

 PAGE 1

CREDIT