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Annex A MUNICIPALITY OF PRESIDENT ROXAS PRE/POST CLOSING TRIAL BALANCE

GENERAL FUND June 30, 2012

Account Title

Account No

Debit Balance

Cash in Vault

101

Cash - Disbursing Officers

103

1,862,738.04

Petty Cash Fund

104

120,630.50

Cash in Bank - Local Currency, Current Account

111

30,591,585.16

Due from Officers and Employees

123

2,288,710.65

Loans Receivable - Others

126

1,000,000.00

Due from NGAs

136

864,680.74

Due from GOCCs

137

49,819.70

Due from LGUs

138

96,838.05

Land Improvements

5,447,286.94

Office Buildings

202 211

11,865,455.36

School Buildings

212

1,003,994.00

Hospitals and Health Centers

213

435,581.84

Markets and Slaughterhouses

214

3,981,159.83

Other Structures

215

4,629,544.07

Office Equipment

221

2,436,594.47

Furniture and Fixtures

222

598,263.70

IT Equipment and Software

223

1,406,180.82

Library Books

224

1,450.00

Agricultural, Fishery and Forestry Equipment

227

2,876,440.00

Communication Equipment

229

251,831.61

Construction and Heavy Equipment

230

1,763,750.00

Firefighting Equipment & Accessories

231

1,758,000.00

Other Machineries and Equipment

240

134,000.00

Motor Vehicles

241

4,822,691.44

Other Property, Plant and Equipment

250

382,835.63

Roads, Highways and Bridges

251

352,491.44

Parks, Plazas and Monuments

252

520,450.00

Waterways, Aqueducts, Seawalls, River Walls and Others

257

531,240.00

Other Public Infrastructures

260

1,232,309.00

Reforestation - Marshland/Swampland

262

36,787.50

Construction in Progress-Roads, Highways and Bridges

266

49,880.00

Construction in Progress-Parks, Plazas and Monuments

267

192,000.00

Construction in Progress-Irrigation, Canals and Lateral

270

99,696.00

P

2,075,838.68

Credit Balance


Account Title

Account No

272& Other Construction in Progress-Waterways,Aqueducts, Seawalls, River Walls 281 Work/Other Animals

Debit Balance

Credit Balance

49,904.00 6,000.00

401

2,151,424.54

Due to Officers and Employees

403

792,384.52

Due to BIR

412

647,115.65

Due to GSIS

413

9,704.93

Due to PAG-IBIG

414

(50,113.41)

Due to PHILHEALTH

415

Due to Other NGAs

416

1,112,471.73

Due to LGUs

418

4,482,906.18

Other Payables

439

Other Long- Term Liabilities

450

1,000,000.00

Government Equity

501

61,519,995.84

Profsssional Tax

564

7,250.00

Business Tax

582

2,398,267.22

Community Tax

583

220,377.14

Real Property Tax

588

596,524.64

Franchising & Licensing Fees

603

70,400.00

Permit Fees

605

335,659.15

Registration Fees

606

43,839.00

0ther Permit & Licenses

608

290.00

Clearance and Certification Fees

613

107,912.85

Garbage Fees

616

93,400.00

Inspection Fees

617

68,840.60

Processing Fee

621

354,200.00

Other Service Income

628

12,820.00

Fines & Penalties- Service Income

629

13,590.00

Income from Cemetery Operations

633

64,500.00

Income from Markets

636

949,493.00

Income from Slaughterhouses

637

232,629.00

Printing and Publication Income

641

7,290.00

Rent Income Other Business Income

642

9,300.00 3,153.00

Accounts Payable

(25,600.00)

(182,291.55)

Internal Revenue Allotment

648 665

23,466,756.00

Share from PAGCOR/PCSO

670

61,941.46

Miscellaneous Income

678

Prior Years' adjustments

684

396,961.03

Salarie & Wages- Regular

701

5,830,801.65

Personnel Economic Relief Allowance

711

1,000,454.50

Representation Allowance

713

525,175.00

2,000.00


Account Title

Account No

Debit Balance

Transportation Allowance

714

Subsistence, Laundry and Quarters Allowance

716

76,875.00

Hazard Pay Cash Gift Year End Bonus

721

102,226.62 242,500.00 567,095.12

525,175.00

724 725 731

643,793.52

Pag ibig Contributions

732

103,781.59

PhilHealth Contributions

733

66,510.55

ECC Contributions Terminal Leave Benefit

734

36,144.51 280,455.56

Life and Retirement Insurance Contributions

Other Personnel Benefit

742 749

Traveling Expenses - Local

751

322,483.31

Training Expenses Office Supplies Expenses Accountable Forms Expenses Gasoline, Oil and Lubricants Expenses

753 755 756 761

119,520.00 115,771.50 59,934.00 226,804.85

Agricultural Supplies Expenses

762

19,988.00

Other Supplies Expenses

765

7,195.00

Water Expenses

766

49,719.75

Electricity Expenses

767

535,642.78

Telephone Expenses- Land Line

772

52,273.21

Telephone Expenses- Mobile

773

114,494.33

Internet Expenses

774

1,385.71

Membership Dues and Contribution to Organization

778

30,000.00

Advertising Expenses

780

33,292.00

Printing and Binding Expenses Rent Expense

781 782

42,000.00 5,500.00

Representation Expense

783

323,550.00

Subscription Expenses Auditing Services

786 792

8,763.00 32,229.66

Consultancy Services Environmental/Sanitary Services

793 794

36,000.00 364,880.00

General Services Other Professional Services Rep. & Maint.-Communication Equipment Rep. & Maint.-Construction and Heavy Equipment Rep. & Maint.-Firefighting Equipment and Accessories Rep. & Maint.-Motor Vehicle

795 799 829 830 831 841

463,500.00 68,000.00 2,985.00 79,390.00 17,600.00 192,553.00

Donation

878

787,205.00

Confidential Expenses Miscellaneous Expenses

881 884

8,000.00 15,880.00

Taxes, Duties & Licenses Fedility Bond

891 892

6,398.00 13,170.00

94,257.54

Credit Balance


Account Title

Account No

Debit Balance

Insurance Expenses

893

23,933.03

Other Maintenance & Operating Expenses Total

969

89,524.00 P 100,578,431.49

Credit Balance

P 100,578,431.49

Certified Correct:

ANALYN B. AGONACE Municipal Accountant 1



Pre_Post Closing Trial Balance for GF