SENIOR HIGH SCHOOL

Region I
ALAMINOS CITY DIVISION
Alaminos City, Pangasinan

Project Write, Write, Write

Alternative Instructional Module

FUNDAMENTALS OF
ACCOUNTANCY, BUSINESS AND
MANAGEMENT 1
Quarter 1 – Module 8:
Accounting Cycle for Service Business P2

1
Fundamentals of Accountancy, Business and Management 1
Alternative Instructional Module
Quarter 1 – Module 8: Accounting Cycle for Service Business P2
First Edition, 2020

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of the Government of the Philippines. However, prior approval of the government agency or
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Published by the Department of Education

Secretary: Leonor Magtolis Briones
Undersecretary: Diosdado M. San Antonio

Development Team of the Module

Writer: Romualdo F. Credo
Editors:
Reviewers:
Illustrator:
Layout Artist:
Management Team: Lorna G. Bugayong, PhD, CESO VI
Schools Division Superintendent
Aguedo C. Fernandez, CESO VI
Assistant Schools Division Superintendent
Dr. Wilfredo E. Sindayen, Division CID Chief
Dr. Ronald B. Radoc, EPS, LRMS
Dr. Miguel G. Gellado Jr., EPS, TLE/EPP

Printed in the Philippines by:

Department of Education: Region I – Alaminos City Division

Office Address: San Jose Drive, Poblacion, Alaminos City, Pangasinan

Telefax: (075) 205-0644/205-0643

E-mail Address:

2
 11
FUNDAMENTALS OF
ACCOUNTANCY, BUSINESS AND
MANAGEMENT
Quarter 1 – Module 8:
Accounting Cycle for Service Business P2

3
Introductory Message
For the facilitator:
Welcome to the Fundamentals of Accountancy, Business and Management I
Alternative Delivery Mode (ADM) Module on Accounting Cycle for Service
Business P2.

This module was collaboratively designed, developed and reviewed by

educators both from public and private institutions to assist you, the
teacher or facilitator in helping the learners meet the standards set by the K
to 12 Curriculum while overcoming their personal, social, and economic
constraints in schooling.

This learning resource hopes to engage the learners into guided and
independent learning activities at their own pace and time. Furthermore,
this also aims to help learners acquire the needed 21st century skills while
taking into consideration their needs and circumstances.

In addition to the material in the main text, you will also see this box in the
body of the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator you are expected to orient the learners on how to use this
module. You also need to keep track of the learners' progress while allowing
them to manage their own learning. Furthermore, you are expected to
encourage and assist the learners as they do the tasks included in the
module.

4
For the learner:

Welcome to the Fundamentals of Accountancy, Business and Management I

Alternative Delivery Mode (ADM) Module on Accounting Cycle for Service
Business P 2!

The hand is one of the most symbolized part of the human body. It is often
used to depict skill, action and purpose. Through our hands we may learn,
create and accomplish. Hence, the hand in this learning resource signifies
that you as a learner is capable and empowered to successfully achieve the
relevant competencies and skills at your own pace and time. Your academic
success lies in your own hands!

This module was designed to provide you with fun and meaningful
opportunities for guided and independent learning at your own pace and
time. You will be enabled to process the contents of the learning resource
while being an active learner.

This module has the following parts and corresponding icons:

What I Need to This will give you an idea of the skills or

Know competencies you are expected to learn
in the module.

What I Know This part includes an activity that aims

to check what you already know about
the lesson to take. If you get all the
answers correct (100%), you may decide
to skip this module.

What’s In This is a brief drill or review to help you

link the current lesson with the previous
one.

What’s New In this portion, the new lesson will be

introduced to you in various ways such
as a story, a song, a poem, a problem
opener, an activity or a situation.

What is It This section provides a brief discussion

of the lesson. This aims to help you
discover and understand new concepts
and skills.

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 What’s More This comprises activities for independent
practice to solidify your understanding
and skills of the topic. You may check
the answers to the exercises using the
Answer Key at the end of the module.
What I Have This includes questions or blank
Learned
sentence/paragraph to be filled in to
process what you learned from the
lesson.

What I Can Do This section provides an activity which

will help you transfer your new
knowledge or skill into real life
situations or concerns.

Assessment This is a task which aims to evaluate

your level of mastery in achieving the
learning competency.
Additional In this portion, another activity will be
Activities given to you to enrich your knowledge or
skill of the lesson learned. This also
tends retention of learned concepts.

Answer Key This contains answers to all activities in

the module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any
part of the module. Use a separate sheet of paper in answering the
exercises.
2. Don’t forget to answer What I Know before moving on to the other
activities included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.

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6. Return this module to your teacher/facilitator once you are through
with it.
If you encounter any difficulty in answering the tasks in this module, do
not hesitate to consult your teacher or facilitator. Always bear in mind
that you are not alone.

We hope that through this material, you will experience meaningful

learning and gain deep understanding of the relevant competencies. You
can do it!

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 What I Need To Know

This module was designed and written with you in mind. It is here to
help you master accounting cycle for service. The scope of this module
permits it to be used in many different learning situations. The language
used recognizes the diverse vocabulary level of students. The lessons are
arranged to follow the standard sequence of the course.

This module has one lesson on:

 Lesson 1: Accounting Cycle for Service Busines P2

The MELC for this module are as follows:

1. Post transaction in the ledger

2. Prepare trial balance

After going through this module, you are expected to:

1. Discuss the process of posting the journal entries to the ledger.

2. Post transaction and determine the account balance.
3. Explain what is trial balance..
4. Prepare a trial balance.

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 What I Know

Multiple Choice.
Direction. Read the following questions carefully and choose the letter of the
correct answer. Write it on your test notebook.

1. What comes next after the journalizing?

a. preparation of T accounts
b. preparation of adjusting entries
c. Preparation of the unadjusted trial balance
d. posting to the ledger

2. What do “posting” as used in accounting mean?

a. recording an accountable event.
b. transferring the debit and credits of journal entries to the affected
ledgers.
c. checking the equality of the monetary totals of debit and credits.
d. Uploading photographs to the internet.

3. Which of the following accounting terms connotes posting to the ledger?

a. recording
b. ledgering
c. Classifying
d. summarizing

4. Where is collection of an accounts receivable posted?

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 a. a debit to the accounts receivable ledger account
b. credit to the cash ledger account
c. a credit to the accounts receivable ledger account
d. public, with tag to friends

5. Which report is prepared to check the equality of debit and credit?

a. Journal
b. Ledger
c. Trial balance
d. Financial statement

6. Which book is directly used in preparing the trial balance?

a. source documents
b. Journal
c. Ledger
d. financial statement

7. Which is the correct order of accounts appearance in the trial balance?

a. Assets, Expenses, Liabilities, EquityEquity, and revenue
b. assets, liabilities, Equity, Revenue and Expense
c. Assets , liabilities, Equity, Expense and Revenue
d. alphabetically

8. Which column in the trial balance is Accounts receivable presented?

a. debit column
b. credit column
c. tree
d. Not presented

9. Which is not a part of a trial balance heading?

a. Name of the business
b. title of the report
c. date of the report
d. Name of the owner

10. What type of error is committed if 1,546 is written as 1,456.

a. trans-placement error
b. Transposition error

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 c. Transportation error
d. translocation error

11. What is ledger?

a. A Collection of transaction.
b. A collection of all statement of financial position account.
c. A collection of all statement of comprehensive income.
d. A collection of account titles.

12. What function do general ledger serve in the accounting process?

a. Reporting
b. summarizing
c. Classifying
d. Recording

13. what is subsidiary ledger?

a. A listing of the components of account balances
b. A back up system
c. A listing of account balances just before the closing entries are
prepared.
d. A listing of accounts of a subsidiary company.

14. What is unadjusted trial balance?

a. Provides information that is helpful when making an adjusting
entry.
b. Proves that no errors have been made.
c. Usually contains the account balances that should appear in the
financial statements.
d. summary taken directly from the general journal.

15. What is Post-closing trial balance?

a. Provides a convenient listing of account balances that can be used
to prepare financial statement.
b. Does not include nominal account.
c. Is identical to statement of financial Position.
d. Proves that accounts have been closed properly.

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 Lesson Accounting Cycle for
1 Service Business P 2

What’s In

Activity 1:

Guide Question:
1. What comes next after journalizing?
2. Can you differentiate the forms of a ledger?

Direction: Write true if the statement is correct and false if it is not. Copy
and answer in your study notebook.

1. When recording transaction, posting comes first

before journalizing
2. The term classifying as used in accounting connotes
posting to the ledger.
3. Income recorded in the period it was earned rather
than in the period it was collected.
4. Notes payable give rise to an expense called bad debts
expense.
5. The expired portion of prepayment is income.
6. Interest is earned or incurred on passage of time
7. If the total credits in the income statement columns of

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 a worksheet exceed the total debits, there isf profits.
8. If the total credit in the balance sheet columns of a
worksheet exceed the total debits, there is profit.
9. Closing entries are optional
10. The post-closing trial balance contains income and
expense

Activity 2
Guide Question:
1. Can you name the parts of ledger?
2. Can you enumerate the steps in posting to the ledger?
3. Which ledger for is more user friendly? Why?
Direction: Properly label the three Forms of ledger Copy and answer in your
study notebook.

Two-money column ledger. (1 point for each entry/label)

Account title: Cash

DEBIT CREDIT
DATE DESCRIPTION AMOUNT DATE DESCRIPTION AMOUNT

Three-money column ledger

Account title: Cash

DATE DESCRIPTION PR DEBIT CREDIT BALANCE

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Four-money column ledger

Account title: Cash

DATE DESCRIPTION PR DEBIT CREDIT BALANCE

DEBIT CREDIT

What is It

Read the following concepts for you to gain better understanding about the
basic concept of accounting.

Posting

The third step in the accounting cycle, after identifying and

journalizing is posting. It is the act of transferring the journal entry into the
ledger, the amount of debit and credit in journal is recorded in the ledger
account.

The purpose of posting is to classify the effects of transaction on

specific assets, liability, equity, revenue, and expense to provide a relevant
information to the users of information. Firms may have use various ledgers
to accumulate information, all of them have general ledger.

General Ledger
General ledger is the reference book in accounting and is used in
classifying and summarizing of transactions that will lead to the preparation
of financial statement. There three forms of ledger the two-money column,
the three-money column, and the four-money column ledger. Among the
three, the three-money column is widely used in practice.

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Two-money column ledger
Account title: Cash
DEBIT CREDIT
DATE DESCRIPTION AMOUNT DATE DESCRIPTION AMOUNT

Three-money column ledger

Account title: Cash

DATE DESCRIPTION PR DEBIT CREDIT BALANCE

Four-money column ledger

Account title: Cash

DATE DESCRIPTION PR DEBIT CREDIT BALANCE

DEBIT CREDIT

Steps in Posting
1. Transfer the date of the transaction from the journal to the ledger.
2. Transfer the page number from the journal to the reference column in the
ledger.

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3. Post the debit figure from the journal to the debit figure in ledger and the
same with the credit.
4. Enter the account number in the posting reference column of the journal
once the figure has been posted to the ledger.

Illustration:

July 1, 2020: Gene decided to put up a service business, He invested

cash P 250,000.
Page 1
GENERAL JOURNAL
Date Description PR Debit Credit
2020
Jul 1 Cash 101 250,000 00
Gene Capital 301 250,00 00
0
# To record initial Investment

Account title: Cash

Acct. No . _101___
DATE DESCRIPTION PR DEBIT CREDIT BALANCE
2020
July 1 Investment J1 250,000.00 250,000.00

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 Account title: Gene Capital
Acct. No. 301
DATE DESCRIPTION PR DEBIT CREDIT BALANCE
2020
July 1 Investment J1 250,000.0 250,000.00
0

July 4, 2030: Rented office space and paid two months in advance, P
7,000.

GENERAL JOURNAL
Date Description PR Debit Credit
2020
Jul 4 Prepaid rent 102 7,000 0
0
Cash 101 7,000 0
0
# To record advanced payment
of rentals

Account title: Cash

Acct. No . _101___
DATE DESCRIPTION PR DEBIT CREDIT BALANCE
2020
July 1 Investment J1 250,000.00 250,000.00
4 Cash J1 7,000.00 243,000.00

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 Account title: Prepaid Rent
Acct. No . _102___
DATE DESCRIPTION PR DEBIT CREDIT BALANCE
2020
July 4 Advanced rental J1 7,000.00 7,000.00

July 5, 2020: Obtained a loan for P120,000 from Metrobank, the company
issued a promise to pay.

GENERAL JOURNAL
Date Description PR Debit Credit
2020
Jul 5 Cash 101 120,000 00
Loan Payable 201 120,00 00
0
# To record the loan from
Metrobank

Account title: Cash

Acct. No . _101___
DATE DESCRIPTION PR DEBIT CREDIT BALANCE
2020
July 1 Investment J1 250,000.00 250,000.00
4 Advanced Rental J1 7,000.00 243,000.00
5 Loan J1 120,000.00 363,000.00

Account title: Loan Payable

Acct. No . _201___
DATE DESCRIPTION PR DEBIT CREDIT BALANCE
2020
July 5 Loan J1 120,000.00 120,000.00

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July 10, 2020: Hired an office assistant with a salary of 7,500.

Note:
The transaction is non-accountable it has no effect in the accounting
elements.

July 12, 2020: Acquire a service vehicle for cash 420,000.

Page 1
GENERAL JOURNAL
Date Description PR Debit Credit
2020
Jul 12 Service Vehicle 220,000 0
0
Cash 220,000 00
# To record the acquisition
of service vehicle

Account title: Service Vehicle

Acct. No . _103___
DATE DESCRIPTION PR DEBIT CREDIT BALANCE
2020
July 5 Acquired Vehicle J1 220,000.00 220,000.00

Account title: Cash

Acct. No . _101___
DATE DESCRIPTION PR DEBIT CREDIT BALANCE
2020
July 1 Investment J1 250,000.00 250,000.00
4 Advanced Rental J1 7,000.00 243,000.00
5 Loan J1 120,000.00 363,000.00
12 Acquired Vehicle J1 220,000.0 143,000.00
0

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Footing the ledger

At the end of the period the credit or debit balance of the account
must be determined. The balances will be carried over to the trial balance.
The process of adding the debit and credit in the two-column journal or in
the T account is called Footing. However, the three-money column and the
four-money column automatically provides the balance of the account. If the
sum of debit is greater than the sum credit, the account has a debit balance
and vice versa.

Trial Balance

The trial balance is a list of all accounts with their respective debit or
credit balances. It is prepared to test the equality of debits and credit in the
ledger. This equality provides an interim proof of the accuracy of the
records, but it does not signify the absence of error.

Types of trial Balance

1. Unadjusted trial balance

The trial balance that is prepared before the adjusting entries are
made. Adjusting entries cannot be prepared unless the total debits and total
credits are equal.

2. Adjusted Trial balance

This trial balance is prepared after the adjusting entries but before the
preparation of financial statement.

c. Post-closing trial balance

This trial balance is prepared after closing the temporary account.

Steps in preparation of trial balance

1. List the account titles in the following order
a. assets
b. liability
c. Equity

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d. Revenue
e. Expense

2. Get the account balances (debit or credit balance) from the ledger. Placed
them on the trial balance money column debit or credit.
3. Add the debit and credit columns.
4. Compare the totals

Illustration:
Princess Trading
Trial Balance
December 31, 2019

Accounts Debit Credit

Cash 19,250
Accounts receivable 1,000
Office supplies 2,000
Equipment 30,000
Accounts payable 10,000
Astig, Capital 40,000
Service Income 2,500
Salaries Expense 250
Total 52,500 52,500

Locating errors
An inequality in the totals of the debit and credits would automatically
signal the presence of error. These includes:

1. Error in posting a transaction to the ledger.

a. posting on the wrong account.
b. debit was posted on the credit side and vice versa.
c. Omission of posting
2. Error in determining the account balances
a. balance is incorrectly computed.
b. the balance was entered in the wrong column.
3. Error in preparing trial balance
a. one of the columns is incorrectly added.
b. the amount in the account balance was incorrectly recorded.
c. a debit balance was recorded on the trial balance as a credit.

Trans-placement errors are errors committed when the comma or

period is misplaced example 10,000.00 is written as 1,000.000 while the

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error of transposition happens when two numbers were interchanged for
example 1,567 is written as 1,657.

Two Column ledger or T Account

The two-column ledger of the t account is a visual representation of

individual accounts that looks like the letter T. The left part is the debit side
and the right side the credit side.

Account title: Cash

DEBIT CREDIT
DATE DESCRIPTION AMOUNT DATE DESCRIPTION AMOUNT

GENERAL JOURNAL
Date Description PR Debit Credit
2020
Jul 4 Prepaid rent 102 7,000 0
0
Cash 101 7,000 0
0
# To record advanced payment
of rentals

Account title: Prepaid rent

DEBIT CREDIT
DATE DESCRIPTION AMOUNT DATE DESCRIPTION AMOUNT
2020
July Advanced 7,000.00
4 payment

Total 7,000.00

Account title: Cash

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DEBIT CREDIT
DATE DESCRIPTION AMOUNT DATE DESCRIPTION AMOUNT
2020
July 4 Advanced 7,000.00
payment

Total 7,000.00

Time to check your understanding. Ready?

What’s More

Activity 3

Direction: Using your answer in the Activity 4 in the previous module

(Module #7) post them in a three-column ledger.

GENERAL LEDGER

Account:___________________________ Page_______

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GENERAL LEDGER

Account:___________________________ Page_______

GENERAL LEDGER

Account:___________________________ Page_______

GENERAL LEDGER

Account:___________________________ Page_______

24
GENERAL LEDGER

Account:___________________________ Page_______

GENERAL LEDGER

Account:___________________________ Page_______

25
GENERAL LEDGER

Account:___________________________ Page_______

GENERAL LEDGER

Account:___________________________ Page_______

GENERAL LEDGER

Account:___________________________ Page_______

26
 GENERAL LEDGER

Account:___________________________ Page_______

What I Have Learned

Activity 45
Direction: Discuss The following briefly. Minimum of 4 and maximum of 10
sentences. Write you answer on your test notebook.

1. Explain the basic purpose of posting.

2. Explain the types of trial balance.

3. Can a trial balance reveal all the types of recording errors? Explain.

Excellent Very Satisfactory Needs Points

(4 pts.) Satisfactory (2 pts.) Improvement Earned
(3 pts.) (1 pt.)
1. Demonstrates Demonstrates Demonstrates Demonstrates
Understan thorough considerable some limited
ding understanding understanding understanding understanding
Informatio of topic or of topic or of topic or of topic or
n and theme. theme. theme. theme.
Ideas
2. Clarity Communicates Communicates Communicates Communicate
of Ideas ideas with a ideas with ideas with s ideas with
high degree of considerable some clarity. limited clarity.
clarity. clarity.

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 What I Can Do

Activity 5:

Direction: Journalize and post the transactions below. Use Journal and
ledger form. Alternatively, if no journal or ledger is available at hand, you
can use bond paper then copy the journal and ledger format. 1 point per
Journal correct journal entry and Correct T account posting.

The business had the following transaction during the period.

202 The business owner provides 600,000 capital to the

Sept. 2 business.
5 The business renders services worth 200,000 capital on
cash basis.
10 The business bills clients for services rendered worth
300,000 on account.
16 The business pays salaries expense of 180,000.
22 The business collected 100,000 Accounts Receivable

Requirements:
a. Provide Journal entries
b. Post the entries to the ledger use T account.

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 Assessment

Multiple Choice. Direction. Read the following questions carefully and

choose the letter of the correct answer. Write it on your test notebook.

1. What comes next after the journalizing?

a. preparation of T accounts
b. preparation of adjusting entries
c. Preparation of the unadjusted trial balance
d. posting to the ledger

2. What do “posting” as used in accounting mean?

a. recording an accountable event.
b. transferring the debit and credits of journal entries to the affected
ledgers.
c. checking the equality of the monetary totals of debit and credits.
d. Uploading photographs to the internet.

3. Which of the following accounting terms connotes posting to the ledger?

29
 a. recording
b. ledgering
c. Classifying
d. summarizing

4. Where is collection of an accounts receivable posted?

a. a debit to the accounts receivable ledger account
b. credit to the cash ledger account
c. a credit to the accounts receivable ledger account
d. public, with tag to friends

5. Which report is prepared to check the equality of debit and credit?

a. Journal
b. Ledger
c. Trial balance
d. Financial statement

6. Which book is direct used in preparing the trial balance?

a. source documents
b. Journal
c. Ledger
d. financial statement

7. ? Which is the correct order of accounts appearance in the trial balance?

a. Assets, Expenses, Liabilities, Equity, and revenue
b. assets, liabilities, Equity, Revenue and Expense
c. Assets , liabilities, Equity, Expense and Revenue
d. alphabetically

8. Which column in the trial balance is Accounts receivable?

a. debit column
b. credit column
c. tree
d. Not presented

9. Which is not a part of a trial balance heading?

a. Name of the business
b. title of the report

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 c. date of the report
d. Name of the owner

10. What type of error is committed if 1,546 is written as 1,456.

a. trans-placement error
b. Transposition error
c. Transportation error
d. translocation error

11. What is ledger?

a. A Collection of transaction.
b. A collection of all statement of financial position account.
c. A collection of all statement of comprehensive income.
d. A collection of account titles.

12. What function do general ledger serve in the accounting process?

a. Reporting
b. summarizing
c. Classifying
d. Recording

13. what is subsidiary ledger?

a. A listing of the components of account balances
b. A back up system
c. A listing of account balances just before the closing entries are
prepared.
d. A listing of accounts of a subsidiary company.

14. What is unadjusted trial balance?

a. Provides information that is helpful when making an adjusting
entry.
b. Proves that no errors have been made.
c. Usually contains the account balances that should appear in the
financial statements.
d. summary taken directly from the general journal.

15. What is Post-closing trial balance?

a. Provides a convenient listing of account balances that can be used
to prepare financial statement.

31
 b. Does not include nominal account.
c. Is identical to statement of financial Position.
d. Proves that accounts have been closed properly.

Additional Activities
Activity 6

Direction: Prepare the unadjusted trial balance. Make sure to properly

provide proper heading for the report.

Entity A has the following account balances on December 31, 2019

Accounts Amounts
Accounts payable 600,000
Accounts receivable 1,000,000
Accumulated Depreciation- Building 600,000
Allowance for bad debts 40,000
Bad debts expense 20,000
Building 6,000,000
Cash 1,500,000
Depreciation Expense 200,000
O’Neil capital 3,000,000
O’Neil drawings 100,000
Prepaid supplies 100,000
Salary expense 1,260,000
Salary payable 120,000

32
Service fees 6,000,000
Supplies expense 60,000
Taxes and Licenses 120,000

Congratulations you have successfully posted!

You can now move on to the next module on Accounting cycle for service
business P3.

Answer Key

What’s more
Activity 3
DATE DEBIT CREDIT
9/2 CASH CAPITAL
9/5 CASH SERVICE
What I know What’s In INCOME
1. D 11. D 1. F 9/10 ACCOUNTS SERVICE
2. B 12. B 2. T RECEIVABLE INCOME
9/16 SALARY CASH
3. C 13. A 3. T EXPENSE
4. C 14. A 4. F 9/22 CASH ACCOUNTS
Assessment
5. C 15. B RECEIVABLE
5. F
1.
6. DC 11. D 6. T
2.
7. BB 12. B ACCOUNT BALANCES
7. T
3.
8. CA 13. A CASH 720,000 DR.
4. 8. F CAPITAL 600,000 CR
9. CD14. A
5. CB 15. B 9. F SERVICE 500,000CR
10. INCOME
6. C 10. F
SALARY 180,000 DR
7. B EXPENSE
8. A ACCOUNTS 200,000 DR
9. D RECEIVABLE
10. B
Additional Activity
Trial balance totals
Debit= 10,360,000
Credit= 10,360,000

33
 References:

Printed Materials:
Fundamentals of Accountancy, Business, and Management 1, First Edition
by Joselito G. Florendo
Fundamentals of Accountancy, Business, and Management 1, 2017 by
Benedick Manalaysay
Fundamentals of Accountancy, Business, and Management, 2018-2019
edition By Rodiel C. Ferrer and Zeus Vernon B. Millan
Fundamentals of Accountancy, Business, and Management, 2017 by Feme M.
Palencia et.al.

34
Basic Accounting, made easy 18th Edition by Win Ballada and Susan
Ballada,

35
For inquiries or feedback, please write or call:

Department of Education – City Schools Division of Alaminos

San Jose Drive, Poblacion, Alaminos City, Pangasinan

Telefax: (075) 205-0644/205-0643

Email-Address:

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