JOURNAL ENTRY VOUCHER

Department of Education

No. :

Region IV - CALABARZON
Date : December 29, 2011

Rizal Provincial Capitol Compound Pasig City

ACCOUNTING ENTRIES

Respons
ibility
Center

Accounts and Explanation

Prior Years' Adjustment

Acct. Re
Code f

684

Due to BIR

Debit

Credit

201,774.13

412

201,774.13

To take up unrecorded Withholding Taxes Payable

201,774.13

TOTAL

Prepared by:

Approved by:

AIVAN
JONARD
M. BALOLOY
S. MANGALINDAN
Bookkeeper
Clerk

NANCY Z. DIZON
Accountant III

201,774.13

ANALYSIS OF DUE TO BIR - DECEMBER 31, 2011

Remittance for December 2011 (TRA) 301-000966-1

TRA # 1518510 dtd 12/31/2011 (1601-C)
TRA # 1518511 dtd 12/31/2011 (1600)
TRA # 1518512 dtd 12/31/2011 (1601-E)

31,516.26
418,832.09
154,932.52

605,280.87

Remittance for December 2011 (TRA) 2049-9002-55 AP

TRA # 1518511 dtd 12/31/2011 (1600)
TRA # 1518512 dtd 12/31/2011 (1601-E)

540,583.50
242,181.40

782,764.90

Remittance for December 2011 EPIP

Remittance for December 2011 LBP TF
Remittance for December 2011 LBP TF
Remittance for December 2011 PVB TF
Remittance for December 2011 PVB TF
Remittance for December 2011 PVB TF
CY 2010: EPIP (Marynel Ordinario)

1,362.06
27,083.81
11,507.02
36,600.00
18,753.30
5,997.11
10,053.18

Total

Prepared by:

AIVAN M. BALOLOY
Bookkeeper

1,499,402.25

Certified Correct:

NANCY Z. DIZON
Accountant III

ANALYSIS OF DUE TO BIR - DECEMBER 31, 2011

Remittances in January 2012 for December 2011 accounts :

Addtl remittance for Dec. 2011 remitted in Jan. 2012 (TRA)
Addtl remittance for Dec. 2011 remitted in Jan. 2012 (TRA)
Addtl remittance for Dec. 2011 remitted in Jan. 2012 EPIP
Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP TF
Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP TF
Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP PVB
Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP PVB
Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP PVB
CY 2010: EPIP (Marynel Ordinario)
Total

General Ledger Balance as of December 31, 2011

Unrecorded Withholding Taxes Payable
Total

605,280.87
782,764.90
1,362.06
27,083.81
11,507.02
36,600.00
18,753.30
5,997.11
10,053.18
1,499,402.25

1,297,628.12
201,774.13
1,499,402.25

966-1
31,516.26
418,832.09
154,932.52

AP

605,280.87

782,764.90

540,583.50
242,181.40

Breakdown:

Particulars
GL Balance 12/31/2011
Less:
Addtl remittance for Dec. 2011 remitted
Addtl remittance for Dec. 2011 remitted
Addtl remittance for Dec. 2011 remitted
Addtl remittance for Dec. 2011 remitted
Addtl remittance for Dec. 2011 remitted
Addtl remittance for Dec. 2011 remitted
Addtl remittance for Dec. 2011 remitted
Addtl remittance for Dec. 2011 remitted
CY 2010: EPIP (Marynel Ordinario)

Current
953,183.38
in
in
in
in
in
in
in
in

Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.

2012
2012
2012
2012
2012
2012
2012
2012

(TRA)
(TRA)
EPIP
LBP TF
LBP TF
LBP PVB
LBP PVB
LBP PVB

605,280.87
42,741.85
1,362.06
27,083.81
11,507.02
36,600.00
18,753.30
5,997.11

Prior
344,444.74

740,023.05

10,053.18
203,857.36

(405,631.49)

Total
1,297,628.12
605,280.87
782,764.90
1,362.06
27,083.81
11,507.02
36,600.00
18,753.30
5,997.11
10,053.18
(201,774.13)

GENERAL LEDGER
DepEd Regional Office No. IV - CALABARZON
Agency Name

Account Title: Due to BIR

Date
2011
Jan

Particulars

3 Beginning Balance
31
31
31 pay't of various suppliers for the month of Jan 2011
31 Rem. of tax w/held for the month of Jan 2011

Account Code:
Reference

Amount
Debit

Credit

Balance
237,605.37

Check DJ
Cash DJ
11-01-0004
11-01-0023

85,831.04
161,614.90
740,023.05
182,315.46

Feb 28
28
28 Remittance of tax withheld - Feb 2011
28 Payment to various suppliers - Feb 2011

Check DJ
Cash DJ
11-02-0031
11-02-0034

Mar 31
31
31 Remittance of tax withheld - Mar 2011

Check DJ
Cash DJ
11-03-0048

Apr 30
30
30 Remittance of tax withheld - Apr 2011

Check DJ
Cash DJ
11-04-0061

May 31
31
31 Remittance of tax withheld - May 2011

Check DJ
Cash DJ
11-05-0073

June 30
30
30 Remittance of tax withheld - June 2011

Check DJ
Cash DJ
11-06-0089

July 31
31
31 Remittance of tax withheld - July 2011

Check DJ
Cash DJ
11-07-0101

341,619.40

11-07-0118

4,861.88

31

412

300.00

1,042,758.90
144,626.04
170,474.97

302,697.63
42,741.85
10,515.64

211,063.40
168,618.90

270,121.47
29,308.10

1,196,649.32
89,188.96
168,788.23

313,105.30
2,875.71

1,112,213.11
308,961.98
175,405.40

386,288.24
14,129.19

1,207,416.54
316,155.09
277,092.19

596,668.93
385.31

1,097,604.13

1,189,865.70
215,709.12
223,149.18

1,281,857.41

Adj. erroneous recording of disbursement of NEAP CALABARZON to the Check DJ April '11

Aug 31
31
31 Remittance of tax withheld - Aug 2011

Check DJ
Cash DJ
11-08-0121

Sept 30
30
30 Remittance of tax withheld - Sept 2011

Check DJ
Cash DJ
11-09-0138

Oct 31
31
31 Remittance of tax withheld - Oct 2011

Check DJ
Cash DJ
11-10-0154

Nov 30
30
30 Remittance of tax withheld - Nov 2011
30 To cancel checks outstanding LBP Acct. #0492-1030-63 EPIP

Check DJ
Cash DJ
11-11-0180
11-11-0182

Dec 29
29
29 Remittance of tax withheld - Dec 2011
29 Adj. erroneous entry of check # 00246978 dtd 12/26/2011

Check DJ
Cash DJ
11-12-0186
11-12-0226

206,169.48
223,149.18
352,577.41
162,959.02

1,358,598.66
92,260.19
220,944.54

295,425.39

1,213,418.98
233,172.65
222,240.46

408,119.19
715.85

1,260,712.90
258,839.14
228,263.97

377,851.50
10,053.18
308,765.90
527,450.80
219.86

658,360.68
146,159.64

1,379,301.84

29 Reversion of unreleased checks as of Dec 31, 2011.

29 Reversion of unreleased checks as of Dec 31, 2011.
29
31 To take up unrecorded Witholding Taxes Payable

11-12-0227
11-12-0227
11-12-0238

24,687.34
25,070.14
201,774.13

1,499,402.25

GENERAL LEDGER
DepEd Regional Office No. IV - CALABARZON
Agency Name

Account Title: Due to BIR

Date
2012
Jan

3
31
31
31
31

Particulars

Account Code:
Reference

Amount
Debit

Credit

Beginning Balance
Reversion of unclaimed checks
Addtl. rem. of tax w/held for the month of Dec 2011

Rem. of tax w/held for the month of Jan 2012

140,357.65

68,775.77
49,757.48

1,388,045.77
259,700.23

(170,168.15)

Check DJ
12-02-0028
12-02-0027

25,360.09

Mar 31
31 Rem. of tax w/held for the month of Feb 2012
31 Rem. of tax w/held for the month of Mar 2012

Check DJ
12-03-0035
12-03-0038

27,897.08
276,075.80
376,918.01

167,012.53

Apr 30
30 Rem. of tax w/held for the month of Apr 2012

Check DJ
12-04-0050

3,242.08
267,433.30

229,261.77

May 31
31 Rem. of tax w/held for the month of May 2012

Check DJ
12-05-0089

June 30
30 Rem. of tax w/held for the month of June 2012
30 Set up of Tax from regular salaries

Check DJ
12-06-0100
12-06-0105

Aug 31
31
31
Sept 30
30
30
Oct 31
31
31
Nov 30
30
30
30
Dec 29
29
29
29
29
29
29
31

Balance
1,499,402.25

Check DJ
12-01-0017
12-01-0009
12-01-0012

Feb 28
28 Adjustment of erroneous entry made
28 Erroneous recording of tax

July 31
31
31

412

150,308.64
40,327.75
19.82

(4,872.03)

(518,750.39)

(560,164.00)
233,023.15

523,191.08
11,685.03
514,481.98

(850,331.93)
442,273.26
1,316,268.07

(934,225.68)
382,042.39