BILLING PRESENTATION, ACCOUNTS RECEIVABLES, ACCOUNTS PAYABLES

ACCOUNTING

1. Food shop/Bakeshop BILLING

2. Check the DR series. Ask/inform TDD clerk any missing DR. MYOB checking (DR vs. picking list). Print. Sign by MAS. Attach DR as an attachment to Charge Sales Invoice. Sign by LCC. Sort. Transmit. Delivery Receipt from TDD

3. Receive RR from TDD. Check whether CM preparation or not. Prepare CM by MYOB entry. Print. Sign by MAS. Attach RR to CM as an attachment. Sign by LCC. Sort. Transmit. Receiving Report from TDD

4. Receive RTCC from QA. Check the series. Check them whether approved or disapproved for Credit Memo preparation. If disapproved, RTCC will be filed. Checking the information therein vs. attachments. Make corresponding CM by MYOB entry. Print. Sign by MAS. Attach RTCC to CM as an attachment. Sign by LCC. Sort. Transmit. Reply to Customer Complaint from QA

5. Receive DR. Check the series. Sort whether for filing or for Charge Sales Invoice preparation. CSI preparation through MYOB entry. Print. Sign by MAS. Attach DR as an attachment to CSI prepared. Sign by LCC. Sort. Transmit. Delivery Receipt from Warehouse

6. Royalty every 5 th day of the month. Monthly Sales every 6 th day of the month. Scrap Sales every 8 th day of the month. Output Tax every 15 th day of the month. Monthly Reports

7. Sale Amount x 12% Example: Sale 2,694,743.36 Rate 12% 2,694,743.36 x 12% = 323,369.21 Computation Of Output Tax

8. STORE AMOUNT Dagupan 131,434.30 Urdaneta 81,300.59 Lucao 166,632.42 San Carlos 134,177.48 Malasiqui 71,533.79 Bayambang 102,013.7 Output Tax as of October 31, 2015

9. La Union 233,480.89 Alaminos 122,634.68 Candon 114,196.39 Mangaldan 105,853.57 CSI Rosales 27,677.83 CSI Tayug 55,819.87 CSI Lingayen 69,713.94 CSI Pozorrubio 87,633.07 Output Tax

10. Session1 168,366.06 Session2 112,843.36 Abanao 36,837.47 BCM 115,018.28 Cauayan 40,316.54 Cordon 111,572.54 Ilagan 68,613.05 Santiago 77,021.16 Solano 107,008.23 Output Tax

11. Tarlac 69,043.69 Concepcion 78,683.49 Cabanatuan 112,217.07 Gapan 164,913.64 Camiling 79,270.07 Capas 77,498.75 Paniqui 113,235.98 SM Rosales 142,623.36 San Jose 143,229.33 Gapan Bayan 91,950.03 SM Tarlac 157,912.85 Cabanatuan Bayan 67,898.24 Talavera 126,995.75 Output Tax

12. Magic Starmall 29,926.30 Maharlika Cabanatuan 39,466.29 Sta. Rosa 80,626.10 Guimba 74,206.77 Agoo 143,853.61 San Fernando 55,434.84 Lingayen 68,368.5 Laoag 225,246.86 San Nicolas 32,123.82 Output Tax

13. Barraca 79,529.97 Barreto 46,603.70 Dinaupihan 126,426.16 Iba Puregold 58,465.29 Iba Towncenter 23,634.63 Olongapo Compact 129,270.98 Olongapo Kiosk 58,114.36 Olongapo Main 265,594.25 Output Tax

14. Arayat 214,265.04 Robinsons Starmill 111,881.33 Robinsons Angeles 95,243.88 Marquee Mall 75,299.62 Hagonoy 102,768.53 Malolos 70,234.00 Waltermart 154,939.54 Starmill Cart 82,326.45 Output Tax

15. Canteen 15,552.55 Adalia 235.71 All Fresh, Inc. 86.24 Best Bake, Inc. 53,240.35 Bright Yellow, Inc. 518.32 Clarmil 422.41 Earthgrain , Inc. 4.64 Estacio 570.11 Cainta 657.86 Output Tax

16. Cakeplant 8,331.43 Foodplant 5,978.57 Marketing 754.93 Harvest Wheat 1.75 Igsol 2,142.86 Felipe 21.43 Macale 257.14 Oasis 323,369.21 Tayag 21.43 Output Tax

17. STORE AMOUNT Dagupan 1,219,216.11 Urdaneta 754,459.14 Lucao 1,546,855.20 San Carlos 1,244,212.96 Malasiqui 663,667.95 Bayambang 947,090.16 La Union 2,166,090.99 Alaminos 1,137,252.65 Candon 1,059,252.19 Mangaldan 981,458.04 CSI Rosales 256,985.34 Monthly Sales as of October 31, 2015

18. CSI Tayug 517,618.71 CSI Lingayen 646,655.70 CSI Pozorrubio 812,461.26 Session1 1,568,305.52 Session2 1,053,197.33 Abanao 343,806.53 BCM 1,073,491.70 Cauayan 376,285.75 Cordon 1,041,324.64 Ilagan 640,382.92 Santiago 718,856.37 Solano 998,717.76 Tarlac 640,535.45 Monthly Sales

19. Concepcion 640,535.45 Cabanatuan 1,037,315.38 Gapan 1,529,668.53 Camiling 731,177.35 Capas 719,554.87 Paniqui 1,045,065.02 SM Rosales 1,320,121.77 San Jose 1,324,315.27 Gapan Bayan 853,790.87 SM Tarlac 1,462,325.16 Cabanatuan Bayan 627,671.92 Talavera 1,177,330.30 Magic Starmall 277,665.26 Monthly Sales

20. Maharlika Cabanatuan 365,052.48 Sta. Rosa 746,381.98 Guimba 688,494.04 Agoo 1,342,626.89 San Fernando 517,384.30 Lingayen 638,098.37 Laoag 2,102,297.65 San Nicolas 299,817.65 Barraca 729,898.19 Barreto 433,727.61 Dinaupihan 1,152,733.28 Iba Puregold 536,503.37 Iba Towncenter 216,815.85 Monthly Sales

21. Olongapo Compact 1,203,193.79 Olongapo Kiosk 529,714.21 Olongapo Main 2,446,404.29 Arayat 1,999,787.00 Robinsons Starmill 1,036,969.63 Robinsons Angeles 883,156.69 Marquee Mall 698,072.03 Hagonoy 953,101.42 Malolos 650,853.39 Waltermart 1,437,035.04 Starmill Cart 763,724.96 Monthly Sales

22. Gross = Amount x 0.99 x 0.04 W/tax = Gross/1.12 x 0.2 Payable = Gross – W/tax Example: Amount 70,889.00 Computation of Royalty

23. Answer: Gross 2,807.20 W/tax 501.29 Payable 2,305.92

24. STORE AMOUNT Dagupan 48,632.69 Urdaneta 31,878.10 Lucao 36,008.67 San Carlos 56,723.58 Malasiqui 28,899.16 Bayambang 40,616.44 La Union 94,722.29 Alaminos 47,411.37 Candon 41,152.55 Mangaldan 36,423.58 CSI Rosales 10,994.49 Royalty as of October 31, 2015

25. CSI Tayug 23,219.32 CSI Lingayen 28,896.85 CSI Pozorrubio 34,395.94 Session1 60,983.72 Session2 50,686.67 Abanao 16,536.97 BCM 42,378.74 Cauayan 18,611.87 Cordon 41,255.92 Ilagan 33,214.44 Santiago 36,648.67 Solano 44,492.78 Royalty

26. Tarlac 27,942.79 Concepcion 33,847.44 Cabanatuan 48,535.00 Gapan 75,144.22 Camiling 30,772.19 Capas 33,173.13 Paniqui 46,573.99 SM Rosales 56,540.51 San Jose 63,207.5 Gapan Bayan 40,637.55 SM Tarlac 27,051.35 Cabanatuan Bayan 32,447.09 Royalty

27. Talavera 57,609.37 Magic Starmall 14,058.13 Maharlika Cabanatuan 15,824.89 Sta. Rosa 37,381.31 Guimba 27,771.14 Agoo 61,168.19 San Fernando 23,736.20 Lingayen 28,503.45 Laoag 106,643.72 San Nicolas 14,450.13 Royalty

28. Barraca 36,519.47 Barreto 21,426.08 Dinalupihan 60,309.86 Iba Puregold 27,700.39 Iba Towncenter 10,695.56 Olongapo Compact 55,248.05 Olongapo Kiosk 25,761.26 Olongapo Main 60,506.75 Royalty

29. Arayat 98,247.54 Robinsons Starmill 49,113.82 Robinsons Angeles 46,141.62 Marquee Mall 19,356.58 Hagonoy 45,430.87 Malolos 32,571.48 Waltermart 58,029.15 Starmill Cart 38,938.68 Royalty

30. Camiling Deli 117.10 Hagonoy Deli 374.73 Malolos Deli 523.06 Arayat Deli 952.44 Bayambang Deli 405.96 Concepcion Deli 117.10 CSI Pozorrubio Deli 296.66 Dinalupihan Deli 195.17 Barraca Deli 221.19 Sta. Rosa Deli 273.24 Agoo Deli 374.73 SM Tarlac Deli 1,868.44 Pinoy Deli Royalty

31. STORE AMOUNT Marquee Mall Deli 140.52 Olongapo Compact Deli 26.02 Urdaneta Deli 491.18 Tarlac Deli 123.61 Barreto Deli 71.56 Cabanatuan Deli 109.30 La Union Deli 1,299.84 Capas Deli 117.10 SM Rosales Deli 1,710.35 Session1 Deli 611.54 Session2 Deli 601.13 Dagupan Deli 247.22 Pinoy Deli Royalty

32. CUSTOMER AMOUNT Adalia 235.71 Estacio 570.11 IGSOL 2,142.86 Felipe 21.43 Macale 257.14 Tayag 21.43 Scrap Sales as of October 31, 2015