ACCOUNTING

6. Obligations or debts collectible from customers for services rendered or merchandise sold to them on credit.
9. Cost of publications in the newspapers, calling cards, billboards, and propaganda thru radios and TV.
13. Revenue earned by real estate brokers, insurance agencies, travel agencies, etc.
15. The cost of electricity and water consumed.
19. Business taxes and licenses due and payable to the government.
20. Cost of gasoline and oil used and related expenses incurred in transporting goods to customers.

1. Cost of stationery, ball pens, erasers,postage stamps, etc, consumed or used.
2. Amount paid for the use of space for the store, working area or office of the business.
3. The allocation of the cost of certain asset like the building,
4. The principal revenue of both the merchandising and manufacturing concerns in selling goods to customers.
5. Revenue earned for selling services by motor repair shops, advertising agencies, airlines, lawyers, dentists, hospitals.
7. Obligations or debts payable by the business to other parties evidenced by a promissory note issued by the business.
8. Cost of trucks, delivery panels and other equipment used for transporting goods.
10. Cost of computers, typewriters, calculators, duplicating machines.
11. Revenue earned by apartment or condominium owners, building lessors, and market stall lessors.
12. Revenue earned for lending money.
14. Long-term obligations or debts payable by the business to a bank or other financial institutions, secured by certain assets of the business.
16. Merchandise or goods in hand and ready for sale at a profit.
17. Cost of the building owned and being used by the business.
18. Cost of the land (ground) where the building stands.