| Account Code | Account Name | Account Type | Normal Balance | Debit | Credit |
|---|---|---|---|---|---|
| 1000 | Cash on Hand - Front Office | ASSET | DEBIT | 6,580.85 | |
| 1020 | Cash in Bank | ASSET | DEBIT | 8,000.00 | |
| 1021 | Cash in Bank - BPI | ASSET | DEBIT | 5,002,499.00 | |
| 1030 | Credit / Debit Card Clearing | ASSET | DEBIT | 5,000.00 | |
| 1100 | Guest Ledger - In House | ASSET | DEBIT | 1,153.00 | |
| 1200 | Food and Beverage Inventory | ASSET | DEBIT | 20,020.00 | |
| 1220 | Massage and Spa Supplies Inventory | ASSET | DEBIT | 50.00 | |
| 2060 | Output VAT Payable | LIABILITY | CREDIT | 1,036.35 | |
| 2070 | Service Charge Payable | LIABILITY | CREDIT | 374.08 | |
| 2080 | Therapist Commission Payable | LIABILITY | CREDIT | 139.80 | |
| 2100 | Consignor Payable | LIABILITY | CREDIT | 1,050.00 | |
| 3010 | Paid-in Capital | EQUITY | CREDIT | 5,000,000.00 | |
| 4000 | Room and Accommodation Revenue | INCOME | CREDIT | 9,464.29 | |
| 4010 | Restaurant Revenue | INCOME | CREDIT | 4,360.13 | |
| 4030 | Pasalubong and Souvenir Revenue | INCOME | CREDIT | 1,800.00 | |
| 4050 | Massage and Spa Revenue | INCOME | CREDIT | 1,398.00 | |
| 4090 | Sales Discounts and Guest Privileges | INCOME | DEBIT | 10,000.00 | |
| 5000 | Restaurant Cost of Sales | COGS | DEBIT | 1,180.00 | |
| 5020 | Pasalubong, Shirts and Souvenir Cost of Sales | COGS | DEBIT | 1,050.00 | |
| 5030 | Massage and Spa Supplies Cost | COGS | DEBIT | 50.00 | |
| 6200 | Therapist Commission Expense | EXPENSE | DEBIT | 139.80 | |
| TOTAL | 5,037,672.65 | 5,037,672.65 | |||