PRE-CLOSING TRIAL BALANCE

DepEd - Division of Davao del Sur

As of December 31, 2010
Particulars

Payroll Fund
Due from National Treasury
Receivables-Disallowances Charges
Due from Officers and Employees
Other Receivables
Office Supplies Inventory
Textbooks and Instructional Materials
Guaranty Deposits
Land
Office Buildings
School Buildings
Office Equipment
Furniture and Fixtures
It Equipment and Software
Communication Equipment
Medical, Dental and Laboratory Equipment
Other Machinery and Equipment
Other Property, Plant and Equipment
Construction in Progress - Agency Assets
Accumulated Depreciation - Office Building
Accumulated Depreciation - School Building
Accumulated Depreciation - Office Equipment
Accumulated Depreciation - Furniture and Fixtures
Accumulated Depreciation - IT Equipment and Software
Accumulated Depreciation - Communication Equipment
Accumulated Depreciation - Medical, Dental and Laboratory Equipment
Accumulated Depreciation - Other Machinery and Equipment
Accumulated Depreciation - Other Property, Plant & Equipment
Accounts Payable
Due to Officers and Employees
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH
Due to Regional Office/Staff Bureaus
Guaranty Deposits Payable
Other Payables
Government Equity
Subsidy Income from National Government
Subsidy from Regional Offices/Staff Bureaus
Prior Years' Adjustments
Salaries and Wages - Regular Pay
Salaries and Wages - Substitute
Salaries and Wages - Casual
Personnel Economic Relief Allowance (PERA)

Account Code

106
131
146
148
149
155
163
186
201
211
212
221
222
223
229
233
240
250
264
311
312
321
322
323
329
333
340
350
401
403
413
414
415
422
426
439
501
651
654
684
701
704
705
711

Debit

Credit

6,482,076.93
214,848.32
975,002.00
10,802,359.83
7,379.88
1,417,141.50
15,453,111.51
9,000.00
19,245,955.00
3,186,332.14
195,265,580.67
1,616,194.06
34,797,697.28
28,990,871.43
290,254.00
2,247,496.00
12,500.00
708,923.75
17,101,625.75
273,644.40
31,887,138.63
929,596.54
9,750,915.42
23,022,345.89
194,798.85
960,564.72
11,250.00
221,351.69
1,906,383.96
8,258,577.29
100,869.37
3,000.00
6,600.00
801,725.93
1,466,592.27
7,840,327.26
223,645,866.79
1,297,653,150.44
1,232,000.00
1,985,686.27
792,074,080.73
5,460,141.25
507,259.80
95,085,810.65

Particulars

Representation Allowance (RA)

Clothing/Uniform Allowance
Subsistence, Laundry and Quarters Allowance
Productivity Incentive Allowance
Other Bonuses and Allowances
Hazard Pay
Overtime and Night Pay
Cash Gift
Year End Bonus
Life and Retirement Insurance Contributions
Pag-ibig Contributions
Philhealth Contributions
ECC Contributions
Terminal Leave Benefits
Other Personnel Benefits
Traveling Expenses- Local
Training Expenses
Office Supplies Expenses
Accountable Dorms Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Expenses
Gasoline, Oil and Lubricants Expenses
Textbooks and Instructional Materials
Other Supplies Expenses
Water Expenses
Electricity Expenses
Cooking Gas Expenses
Postage and Deliveries
Telephone Expenses- Landline
Telephone Expenses- Mobile
Internet Expenses
Printing and Binding Expenses
Representation Expenses
Transportation and Delivery Expenses
Auditing Services
Security Services
Other Professional Services
Repairs and maintenace-Office Buildings
Repairs and Maintenance- School Building
Repairs and Maintenance- Other Structures
Repairs and Maintenance- Office Equipment
Repairs and Maintenance-IT Equipment and Software
Repairs and Maintenance- Motor Vehicles
Taxes, Duties and licenses
Fidelity Bond Premiums
Insurance Expenses
Depreciation-Office Buildings
Depreciation-School Buildings

Account Code

713
715
716
717
719
721
723
724
725
731
732
733
734
742
749
751
753
755
756
759
760
761
763
765
766
767
768
771
772
773
774
781
783
784
792
797
799
811
812
815
821
823
841
891
892
893
911
912

Debit

152,600.00
15,952,000.00
505,036.35
7,256,000.00
501,500.00
1,578,288.35
828,513.10
19,766,722.00
69,900,304.32
95,751,132.70
4,699,700.00
9,499,744.50
4,691,631.75
3,647,561.11
52,253,787.69
5,234,614.29
3,333,584.38
15,959,208.00
131,128.97
384,164.35
29,113.70
773,291.25
3,255,452.53
2,707,908.45
763,390.83
2,325,885.76
51,249.00
760.00
502,776.43
874,545.90
1,636,816.38
60,535.70
615,905.22
30,507.14
158,784.72
447,810.00
450,000.00
96,489.00
22,565,044.72
127,644.00
28,608.00
9,730.00
67,287.00
12,956.87
447,635.75
43,963.69
124,776.24
5,259,918.36

Credit

Particulars

Depreciation-Office Equipment
Depreciation-Furniture and Fixtures
Depreciation-IT Equipment and Software
Depreciation-Communication Equipment
Depreciation-Medical, Dental and Laboratory Equipment
Depreciatiion-Other Machinery and Equipment
Depreciation-Other Property, Plant and Equipment
Other Maintenance & Operating Expenses
TOTAL

Account Code

921
922
923
929
933
940
950
969

Debit

208,375.08
2,847,426.82
5,020,079.61
32,223.16
135,028.20
2,250.00
33,504.98
14,822,395.03
1,611,350,659.79
Certified Correct :

Credit

1,611,350,659.79
-

NAMNAMA GRACE A. ELARCOSA

Accountant II

POST-CLOSING TRIAL BALANCE

DepEd - Division of Davao del Sur
As of December 31, 2010

Particulars

Payroll Fund
Due from National Treasury
Receivables-Disallowances Charges
Due from Officers and Employees
Other Receivables
Office Supplies Inventory
Textbooks and Instructional Materials
Guaranty Deposits
Land
Office Buildings
School Buildings
Office Equipment
Furniture and Fixtures
It Equipment and Software
Communication Equipment
Medical, Dental and Laboratory Equipment
Other Machinery and Equipment
Other Property, Plant and Equipment
Construction in Progress - Agency Assets
Accumulated Depreciation - Office Building
Accumulated Depreciation - School Building
Accumulated Depreciation - Office Equipment
Accumulated Depreciation - Furniture and Fixtures
Accumulated Depreciation - IT Equipment and Software
Accumulated Depreciation - Communication Equipment
Accumulated Depreciation - Medical, Dental and Laboratory Equipment
Accumulated Depreciation - Other Machinery and Equipment
Accumulated Depreciation - Other Property, Plant & Equipment
Accounts Payable
Due to Officers and Employees
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH
Due to Regional Office/Staff Bureaus
Guaranty Deposits Payable
Other Payables
Government Equity
TOTAL

Account Code

106
131
146
148
149
155
163
186
201
211
212
221
222
223
229
233
240
250
264
311
312
321
322
323
329
333
340
350
401
403
413
414
415
422
426
439
501

Debit

Credit

6,482,076.93
214,848.32
975,002.00
10,802,359.83
7,379.88
1,417,141.50
15,453,111.51
9,000.00
19,245,955.00
3,186,332.14
195,265,580.67
1,616,194.06
34,797,697.28
28,990,871.43
290,254.00
2,247,496.00
12,500.00
708,923.75
17,101,625.75
273,644.40
31,887,138.63
929,596.54
9,750,915.42
23,022,345.89
194,798.85
960,564.72
11,250.00
221,351.69
1,906,383.96
8,258,577.29
100,869.37
3,000.00
6,600.00
801,725.93
1,466,592.27
7,840,327.26
252,792,119.69
339,626,075.98
Certified Correct :

339,626,075.98

Particulars

Account Code

Debit

Credit

NAMNAMA GRACE A. ELARCOSA

Accountant II