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TOLENTINO TRADING
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Charts of Account
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Account No.Account Title
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110Cash
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120Accounts Receivable
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130Merchandise Inventory
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140Input VAT
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150Store Equipment
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155Accumulated Depreciation - Store Equipment
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160Office Equipment
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165Accumulated Depreciation - Office Equipment
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210Accounts Payable
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220Withholding Tax Payable
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230Expanded withholding tax Payable
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240SSS,Pag-ibig, and Philhealth Contributions Payable
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250Utilities Payable
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260Output VAT
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270Cash Dividends Payable
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310Ordinary Share Capital
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320Retained Earnings
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330Income Summary
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410Sales
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420Sales Returns and Allowances
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430Sales Discount
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510Purchases
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520Purchase Returns and Allowances
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530Purchase Discount
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610Salaries Expense
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620SSS,Pag-ibig, and Philhealth Contributions
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630Rent Expense
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640Utilities Expense
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650Supplies Expense
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660Transportation Expense
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670Depreciation Expense - Store Equipment
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680Depreciation Expense - Office Equipment
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590Miscellaneous Expense
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