The P100,000 advances refer to services which will be rendered next year. Total uncollected billing increased from P100,000 on December 31, 2015 to P150,000 on December 31, 2016

Ilagan, Inc. has the following receipts during 2016:

From service billing to clients P400,000
Advances from clients. 100,000
Total cash collection. P500,000

The P100,000 advances refer to services which will be rendered next year. Total uncollected billing increased from P100,000 on December 31, 2015 to P150,000 on December 31, 2016



Compute the gross income using cash basis


A. P550,000
B. P500,000
C. P450,000
D. 400,000

Answer: B. P500,000


Compute the gross income using accrual basis


A. P550,000
B. P500,000
C. P450,000
D. 400,000

Answer: A. P550,000


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