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Name of Agency

Pre-Closing Trial Balance


As of December 31, 20xx
Account Title

Account Code

Petty Cash
Cash - Treasury/Agency Deposit - Regular
Office Equipment
Accumulated Depreciation - Office Equipment
Office Supplies Inventory
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Permit Fees
Inspection Fees
Fines and Penalties - Service Income
Rent/Lease Income
Other Service Income
Subsidy from National Government
Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses
Depreciation - Machinery and Equipment

10101020
10104010
10605020
10605021
10404010
20201020
20201030
20201040
40201010
40201100
40201140
40202050
40201990
40301010
50101010
50102010
50201010
50203010
50204010
50204020
50205020
50501050

Totals

Debit

Credit

100
600,015
120,000
22,800
2,500
4,050
3,000
2,000
350,000
150,000
20,000
30,000
50,000
184,180
45,000
5,000
25
2,590
5,000
10,000
3,000
22,800
816,030

816,030

Name of Agency
Post-Closing Trial Balance
As of December 31, 20xx
Account Title
Petty Cash
Office Equipment

Account Code
10101020
10605020

Debit

Credit
100

120,000

Accumulated Depreciation - Office Equipment


Office Supplies Inventory
Due to GSIS
Due to Pag-IBIG

10605021
10404010
20201020
20201030

Due to PhilHealth
Accumulated Surplus/(Deficit)

20201040
30101010

Totals

22800
2,500
4,050
3,000
2,000
90,750
122,600

122,600

Transaction
Cash - Collecting Officer

2) Remittance to BTR

Cash - Treasury/Agency Deposit - Regular

3) Receipt of SARO - no entry


PS
MOOE
CO
Total

Posting to the appropriate RAOD and RAPAL

Acct Code
10101010
40201010
40201100
40202050
40201140
40201990

Dr
600,000

10104010
10101010

600,000

50,000
30,000
120,000
200,000

4) Incurrence of Obligations

Posting to the appropriate RAOD

5) Receipt of NCA

Cash - MDS, Regular


Subsidy from National Government

10104040
40301010

190,000

6) Delivery of Office Equipment


and supplies

Office Equipment
Office Supplies Inventory
Accounts Payable

10605020
10404010
20101010

120,000
5,000

7) Set-up payables for payroll

Salaries and Wages - Regular


PERA
Due to BIR

50101010
50102010
20201010

45,000
5,000

Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to Officers and Employees

20201020
20201030
20201040
20101020

8) Grant of Payroll Fund

Advances for Payroll


Cash - MDS, Regular

19901020
10104040

36,450

9) Liquidation of Payroll

Due to Officers and Employees


Advances for Payroll

20101020
19901020

36,450

10) Payment of Utility Expense

Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular

50204010
50204020
50205020
10104040

5,000
10,000
3,000

11) Payment ofA/P for Office Supplies

Accounts Payable
Cash - MDS, Regular

20101010
10104040

5,000

20101010
10104040

120,000

**note: no withholding tax info


12) Payment of Expenses and A/P

Accounts Payable
Cash - MDS, Regular
**note: no withholding tax info

13) Grant of Petty Cash for Office


Supplies P100

Petty Cash
Cash - MDS, Regular

10101020
10104040

100

14) Payment out of Petty Cash P90

Office Supplies Expenses


Petty Cash

50203010
10101020

90

15) Grant of Cash Advance


for local travel P30
16) Liquidation of Cash Advance
for travel P25, refunded P5
a) recording of liquidation

b) receipt of refund

17) Refund of excess petty cash for


office supplies due to change
in accountable officer P10

Advances to Officers and Employees

19901040
10104040

30

Traveling Expenses - Local


Advances to Officers and Employees

50201010
19901040

25

Cash - Collecting Officer


Advances to Officers and Employees

10101010
19901040

Cash - Collecting Officer


Petty Cash

10101010
10101020

10

#REF!

18) Remittance to National Treasury


of refund cash advance
and petty cash P15

Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer

10104010
10101010

15

19) Grant of Petty Cash to new


accountable officer P100

Petty Cash
Cash - MDS, Regular

10101020
10104040

100

Cash - Tax Remittance Advice


Subsidy from NG

10101070
40301010

4,500

Due to BIR
Cash - Tax Remittance Advice

20201010
10104070

4,500

Office Supplies Expenses


Office Supplies Inventory

50203010
10404010

2,500

Subsidy from NG
Cash - MDS, Regular

40301010
10104040

10,320

20) Replenishment of negotiated MDS


Checks
21) Remittance of Taxes thru TRA
a. constructive receipt of
NCA for TRA
b. remittance of taxes
thru TRA
c. Responding entry in the BIR
and BTr books

22) Issuance of S&M

23) Adjusting Entry:


a. Unused NCA

b. Depreciation

Depreciation - Machinery and Equipment


Accumulated Depreciation - Office Equipment

50501050
10605021

22,800

24) Closing Entries for:


a. Cash Accounts

Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit Regular

30101010
10104010

600,015

b. Income

Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary

c. Expenses

Revenue and Expense Summary


Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses
Depreciation - Machinery and Equipment

d. Revenue and Expense Summary

Revenue and Expense Summary


Accumulated Surplus/(Deficit)

40301010
40201010
40201100
40202050
40201140
40201990
30301010

184,180
350,000
150,000
30,000
20,000
50,000

30301010
50101010
50102010
50201010
50203010
50204010
50204020
50205020
50501050

93,415

30301010
30101010

690,765

Cr
350,000
150,000
30,000
20,000
50,000

600,000

190,000

125,000

4,500

4,050
3,000
2,000
36,450

36,450

36,450

18,000

5,000

120,000

100

90

30

25

10

15

100

4,500

4,500

10104070
40101010

2,500

10,320

22,800

4,500
4,500

30101010
10101070
600,015

4,500
4,500

40101010

4,500

30301010

4,500

784,180

45,000
5,000
25
2,590
5,000
10,000
3,000
22,800

690,765

30301010
30101010

4,500
4,500

Account Title

Dr

1 Cash - Collecting Officer


Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
To recognize collection of various income

600,000

2 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer
To recognize remittance to BTr for collections.

600,000

Cr

350,000
150,000
30,000
20,000
50,000

600,000

3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government

190,000

6 Office Equipment
Office Supplies Inventory
Accounts Payable

120,000
5,000

190,000

125,000

7 Salaries and Wages - Regular


PERA
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to Officers and Employees

45,000
5,000

8 Advances for Payroll


Cash - MDS, Regular

36,450

9 Due to Officers and Employees


Advances for Payroll

36,450

4,500
4,050
3,000
2,000
36,450

36,450

36,450

14.b

10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular

5,000
10,000
3,000

Accounts Payable
Cash - MDS, Regular

125,000

11 Petty Cash
Cash - MDS, Regular

100

18,000

125,000

100

12 Office Supplies Expenses


Petty Cash

90

13 Advances to Officers and Employees


Cash - MDS, Regular

30

14 Traveling Expenses - Local


Advances to Officers and Employees

25

Cash - Collecting Officer


Advances to Officers and Employees

90

30

25

15 Cash - Collecting Officer


Petty Cash

10

16 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer

15

17 Petty Cash
Cash - MDS, Regular

10

15

100
100

18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG

4,500

19 Due to BIR
Cash - Tax Remittance Advice

4,500

20 Office Supplies Expenses


Office Supplies Inventory

2,500

21.a Subsidy from NG


Cash - MDS, Regular

24.a

24.b

24.c

24.d

Depreciation - Machinery and Equipment


Accumulated Depreciation - Office Equipment

4,500

4,500

2,500

10,320
10,320

22,800
22,800

Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular

600,015

Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary

184,180
350,000
150,000
30,000
20,000
50,000

Revenue and Expense Summary


Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses

600,015

784,180

93,415
45,000
5,000
25
2,590
5,000
10,000
3,000

Depreciation - Machinery and Equipment

24.e

Revenue and Expense Summary


Accumulated Surplus/(Deficit)

22,800

690,765
690,765

DR
Cash - MDS, Regular

CR

Account Title
1 Cash - Collecting Officer
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income

Acct Code
10101010
40201010
40201100
40202050
40201140
40201990

Dr
600,000

10104010
10101010

600,000

5 Cash - MDS, Regular


Subsidy from National Government

10104040
40301010

190,000

6 Office Equipment
Office Supplies Inventory
Accounts Payable

10605020
10404010
20101010

120,000
5,000

7 Salaries and Wages - Regular


PERA
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to Officers and Employees

50101010
50102010
20201010
20201020
20201030
20201040
20101020

45,000
5,000

8 Advances for Payroll


Cash - MDS, Regular

19901020
10104040

36,450

9 Due to Officers and Employees


Advances for Payroll

20101020
19901020

36,450

10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular

50204010
50204020
50205020
10104040

5,000
10,000
3,000

11 Accounts Payable
Cash - MDS, Regular

20101010
10104040

5,000

2 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer
3 No Entry
4 No Entry

24.a

12 Accounts Payable
Cash - MDS, Regular

20101010
10104040

120,000

13 Petty Cash
Cash - MDS, Regular

10101020
10104040

100

14 Office Supplies Expenses


Petty Cash

50203010
10101020

90

15 Advances to Officers and Employees


Cash - MDS, Regular

19901040
10104040

30

16 Traveling Expenses - Local


Advances to Officers and Employees

50201010
19901040

25

17 Cash - Collecting Officer


Advances to Officers and Employees

10101010
19901040

18 Cash - Collecting Officer


Petty Cash

10101010
10101020

10

19 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer

10104010
10101010

15

20 Petty Cash
Cash - MDS, Regular

10101020
10104040

100

21 Cash - Tax Remittance Advice


Subsidy from NG

10101070
40301010

4,500

22 Due to BIR
Cash - Tax Remittance Advice

20201010
10104070

4,500

23.a Office Supplies Expenses


Office Supplies Inventory

50203010
10404010

2,500

23.b Subsidy from NG


Cash - MDS, Regular

40301010
10104040

10,320

Depreciation - Machinery and Equipment


Accumulated Depreciation - Office Equipment

50501050
10605021

22,800

24.b

Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular

30101010
10104010

600,015

24.c

Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary

40301010
40201010
40201100
40202050
40201140
40201990
30301010

184,180
350,000
150,000
30,000
20,000
50,000

24.d

Revenue and Expense Summary


Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses
Depreciation - Machinery and Equipment

30301010
50101010
50102010
50201010
50203010
50204010
50204020
50205020
50501050

93,415

24.e

Revenue and Expense Summary


Accumulated Surplus/(Deficit)

30301010
30101010

690,765

Account Title
Accounts Payable
Accumulated Surplus/(Deficit)
Advances for Payroll
Advances to Officers and Employees
Cash - Collecting Officer
Cash - MDS, Regular
Cash - Tax Remittance Advice
Cash - Treasury/Agency Deposit - Regular
Depreciation - Machinery and Equipment
Due to BIR
Due to Officers and Employees
Electricity Expenses
No Entry
Office Equipment
Office Supplies Expenses
Office Supplies Expenses
PERA

Data
Sum - Dr
Sum - Cr
125,000
600,015
36,450
30
600,015
190,000
4,500
###
600,015
###
22,800
4,500
36,450
10,000
120,000
2,500
90
5,000

Petty Cash
Revenue and Expense Summary
Salaries and Wages - Regular
Subsidy from National Government
Subsidy from NG
Telephone Expenses
Traveling Expenses - Local
Water Expenses
(empty)
Accounts Payable
Accumulated Depreciation - Office Equipment
Accumulated Surplus/(Deficit)
Advances for Payroll
Advances to Officers and Employees
Cash - Collecting Officer
Cash - MDS, Regular
Depreciation - Machinery and Equipment
Due to BIR
Due to GSIS
Due to Officers and Employees
Due to Pag-IBIG
Due to PhilHealth
Electricity Expenses
Fines and Penalties - Service Income
Inspection Fees
Office Supplies Expenses
Office Supplies Inventory
Other Service Income
PERA
Permit Fees
Petty Cash
Rent/Lease Income
Revenue and Expense Summary
Salaries and Wages - Regular
Subsidy from NG
Telephone Expenses
Traveling Expenses - Local
Water Expenses
Total Result

200
784,180
45,000
190,000
194,500
3,000
25
5,000

20,000
150,000
5,000
50,000
350,000
30,000

3,994,270

125,000
22,800
690,765
36,450
30
600,015
190,000
22,800
4,500
4,050
36,450
3,000
2,000
10,000
###
###
2,590
2,500
###
5,000
###
100
###
784,180
45,000
4,500
3,000
25
5,000
###

Cr
350,000
150,000
30,000
20,000
50,000

600,000

190,000

125,000

4,500
4,050
3,000
2,000
36,450

36,450

36,450

18,000

5,000

120,000

100

90

30

25

10

15

100

4,500

4,500

2,500

10,320

22,800

600,015

784,180

45,000
5,000
25
2,590
5,000
10,000
3,000
22,800

690,765

Account Title
Accounts Payable
Accounts Payable
Accumulated Depreciation - Office Equipment
Accumulated Surplus/(Deficit)
Advances for Payroll
Advances to Officers and Employees
Cash - Collecting Officer
Cash - MDS, Regular
Cash - MDS, Regular
Cash - Tax Remittance Advice
Cash - Treasury/Agency Deposit - Regular
Depreciation - Machinery and Equipment
Due to BIR
Due to GSIS
Due to Officers and Employees
Due to Pag-IBIG
Due to PhilHealth
Electricity Expenses
Fines and Penalties - Service Income
Inspection Fees
No Entry
Office Equipment
Office Supplies Expenses
Office Supplies Expenses
Office Supplies Inventory
Other Service Income
PERA
Permit Fees
Petty Cash
Rent/Lease Income
Revenue and Expense Summary
Salaries and Wages - Regular
Subsidy from National Government
Subsidy from NG
Telephone Expenses
Traveling Expenses - Local
Water Expenses
(blank)
Grand Total

Data
Sum of Dr Sum of Cr
125000
125000
22800
600015
690765
36450
36450
30
30
600015
600015
190000
190000
4500
4500
600015
600015
22800
22800
4500
4500
4050
36450
36450
3000
2000
10000
10000
20000
20000
150000
150000
120000
2500
90
5000
50000
5000
350000
200
30000
784180
45000

2590

194500
3000
25
5000

2500
50000
5000
350000
100
30000
784180
45000
190000
4500
3000
25
5000

3994270

3994270

125000
0
0
600015
36450
30
600015
0
190000
4500
600015
22800
4500
0
36450
0
0
10000
20000
150000
0
120000
2500
90
5000
50000
5000
350000
200
30000
784180
45000
0
194500
3000
25
5000
0
3994270

Account Title

Dr

1 Cash - Collecting Officer


Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
To recognize collection of various income

600,000

2 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer
To recognize remittance to BTr for collections.

600,000

Cr

350,000
150,000
30,000
20,000
50,000

600,000

3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government

190,000

6 Office Equipment
Office Supplies Inventory
Accounts Payable

120,000
5,000

190,000

125,000

7 Salaries and Wages - Regular


PERA
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to Officers and Employees

45,000
5,000

8 Advances for Payroll


Cash - MDS, Regular

36,450

9 Due to Officers and Employees


Advances for Payroll

36,450

4,500
4,050
3,000
2,000
36,450

36,450

36,450

14.b

10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular

5,000
10,000
3,000

Accounts Payable
Cash - MDS, Regular

125,000

11 Petty Cash
Cash - MDS, Regular

100

18,000

125,000

100

12 Office Supplies Expenses


Petty Cash

90

13 Advances to Officers and Employees


Cash - MDS, Regular

30

14 Traveling Expenses - Local


Advances to Officers and Employees

25

Cash - Collecting Officer


Advances to Officers and Employees

90

30

25

15 Cash - Collecting Officer


Petty Cash

10

16 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer

15

17 Petty Cash
Cash - MDS, Regular

10

15

100
100

18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG

4,500

19 Due to BIR
Cash - Tax Remittance Advice

4,500

20 Office Supplies Expenses


Office Supplies Inventory

2,500

21.a Subsidy from NG


Cash - MDS, Regular

24.a

24.b

24.c

24.d

Depreciation - Machinery and Equipment


Accumulated Depreciation - Office Equipment

4,500

4,500

2,500

10,320
10,320

22,800
22,800

Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular

600,015

Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary

184,180
350,000
150,000
30,000
20,000
50,000

Revenue and Expense Summary


Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses

600,015

784,180

93,415
45,000
5,000
25
2,590
5,000
10,000
3,000

Depreciation - Machinery and Equipment

24.e

Revenue and Expense Summary


Accumulated Surplus/(Deficit)

22,800

690,765
690,765

DR
Cash - MDS, Regular

CR

Account Title
1 Subsidy from NG
Cash - MDS, Regular

2 Depreciation - Machinery and Equipment


Accumulated Depreciation - Office Equipment

Dr
10,320

10,320

22,800
22,800

3 Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular

600,015

4 Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary

184,180
350,000
150,000
30,000
20,000
50,000

5 Revenue and Expense Summary


Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses
Depreciation - Machinery and Equipment

6 Revenue and Expense Summary


Accumulated Surplus/(Deficit)

Cr

600,015

784,180

93,415
45,000
5,000
25
2,590
5,000
10,000
3,000
22,800

690,765
690,765

Account Title

Dr

1 Cash - Collecting Officer


Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
To recognize collection of various income

600,000

2 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer
To recognize remittance to BTr for collections.

600,000

Cr

350,000
150,000
30,000
20,000
50,000

600,000

3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government

190,000

6 Office Equipment
Office Supplies Inventory
Accounts Payable

120,000
5,000

190,000

125,000

7 Salaries and Wages - Regular


PERA
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to Officers and Employees

45,000
5,000

8 Advances for Payroll


Cash - MDS, Regular

36,450

9 Due to Officers and Employees


Advances for Payroll

36,450

4,500
4,050
3,000
2,000
36,450

36,450

36,450

14.b

10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular

5,000
10,000
3,000

Accounts Payable
Cash - MDS, Regular

125,000

11 Petty Cash
Cash - MDS, Regular

100

18,000

125,000

100

12 Office Supplies Expenses


Petty Cash

90

13 Advances to Officers and Employees


Cash - MDS, Regular

30

14 Traveling Expenses - Local


Advances to Officers and Employees

25

Cash - Collecting Officer


Advances to Officers and Employees

90

30

25

15 Cash - Collecting Officer


Petty Cash

10

16 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer

15

17 Petty Cash
Cash - MDS, Regular

10

15

100
100

18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG

4,500

19 Due to BIR
Cash - Tax Remittance Advice

4,500

20 Office Supplies Expenses


Office Supplies Inventory

2,500

21.a Subsidy from NG


Cash - MDS, Regular

24.a

24.b

24.c

24.d

Depreciation - Machinery and Equipment


Accumulated Depreciation - Office Equipment

4,500

4,500

2,500

10,320
10,320

22,800
22,800

Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular

600,015

Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary

184,180
350,000
150,000
30,000
20,000
50,000

Revenue and Expense Summary


Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses

600,015

784,180

93,415
45,000
5,000
25
2,590
5,000
10,000
3,000

Depreciation - Machinery and Equipment

24.e

Revenue and Expense Summary


Accumulated Surplus/(Deficit)

22,800

690,765
690,765

DR
Cash - MDS, Regular

CR

Account Title

Dr

1 Cash - Collecting Officer


Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
To recognize collection of various income

600,000

2 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer
To recognize remittance to BTr for collections.

600,000

Cr

350,000
150,000
30,000
20,000
50,000

600,000

3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government

190,000

6 Office Equipment
Office Supplies Inventory
Accounts Payable

120,000
5,000

190,000

125,000

7 Salaries and Wages - Regular


PERA
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to Officers and Employees

45,000
5,000

8 Advances for Payroll


Cash - MDS, Regular

36,450

9 Due to Officers and Employees


Advances for Payroll

36,450

4,500
4,050
3,000
2,000
36,450

36,450

36,450

14.b

10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular

5,000
10,000
3,000

Accounts Payable
Cash - MDS, Regular

125,000

11 Petty Cash
Cash - MDS, Regular

100

18,000

125,000

100

12 Office Supplies Expenses


Petty Cash

90

13 Advances to Officers and Employees


Cash - MDS, Regular

30

14 Traveling Expenses - Local


Advances to Officers and Employees

25

Cash - Collecting Officer


Advances to Officers and Employees

90

30

25

15 Cash - Collecting Officer


Petty Cash

10

16 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer

15

17 Petty Cash
Cash - MDS, Regular

10

15

100
100

18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG

4,500

19 Due to BIR
Cash - Tax Remittance Advice

4,500

20 Office Supplies Expenses


Office Supplies Inventory

2,500

21.a Subsidy from NG


Cash - MDS, Regular

24.a

24.b

24.c

24.d

Depreciation - Machinery and Equipment


Accumulated Depreciation - Office Equipment

4,500

4,500

2,500

10,320
10,320

22,800
22,800

Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular

600,015

Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary

184,180
350,000
150,000
30,000
20,000
50,000

Revenue and Expense Summary


Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses

600,015

784,180

93,415
45,000
5,000
25
2,590
5,000
10,000
3,000

Depreciation - Machinery and Equipment

24.e

Revenue and Expense Summary


Accumulated Surplus/(Deficit)

22,800

690,765
690,765

DR
Cash - MDS, Regular

CR

Account Title

Dr

1 Cash - Collecting Officer


Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
To recognize collection of various income

600,000

2 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer
To recognize remittance to BTr for collections.

600,000

Cr

350,000
150,000
30,000
20,000
50,000

600,000

3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government

190,000

6 Office Equipment
Office Supplies Inventory
Accounts Payable

120,000
5,000

190,000

125,000

7 Salaries and Wages - Regular


PERA
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to Officers and Employees

45,000
5,000

8 Advances for Payroll


Cash - MDS, Regular

36,450

9 Due to Officers and Employees


Advances for Payroll

36,450

4,500
4,050
3,000
2,000
36,450

36,450

36,450

14.b

10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular

5,000
10,000
3,000

Accounts Payable
Cash - MDS, Regular

125,000

11 Petty Cash
Cash - MDS, Regular

100

18,000

125,000

100

12 Office Supplies Expenses


Petty Cash

90

13 Advances to Officers and Employees


Cash - MDS, Regular

30

14 Traveling Expenses - Local


Advances to Officers and Employees

25

Cash - Collecting Officer


Advances to Officers and Employees

90

30

25

15 Cash - Collecting Officer


Petty Cash

10

16 Cash - Treasury/Agency Deposit - Regular


Cash - Collecting Officer

15

17 Petty Cash
Cash - MDS, Regular

10

15

100
100

18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG

4,500

19 Due to BIR
Cash - Tax Remittance Advice

4,500

20 Office Supplies Expenses


Office Supplies Inventory

2,500

21.a Subsidy from NG


Cash - MDS, Regular

24.a

24.b

24.c

24.d

Depreciation - Machinery and Equipment


Accumulated Depreciation - Office Equipment

4,500

4,500

2,500

10,320
10,320

22,800
22,800

Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular

600,015

Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary

184,180
350,000
150,000
30,000
20,000
50,000

Revenue and Expense Summary


Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses

600,015

784,180

93,415
45,000
5,000
25
2,590
5,000
10,000
3,000

Depreciation - Machinery and Equipment

24.e

Revenue and Expense Summary


Accumulated Surplus/(Deficit)

22,800

690,765
690,765

DR
Cash - MDS, Regular

CR

Account Title
Accounts Payable
Accounts Payable
Accumulated Depreciation - Office Equipment
Accumulated Surplus/(Deficit)
Accumulated Surplus/(Deficit)
Advances for Payroll
Advances for Payroll
Advances to Officers and Employees
Advances to Officers and Employees
Advances to Officers and Employees
Cash - Collecting Officer
Cash - Collecting Officer
Cash - Collecting Officer
Cash - Collecting Officer
Cash - Collecting Officer
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - Tax Remittance Advice
Cash - Tax Remittance Advice
Cash - Treasury/Agency Deposit - Regular
Cash - Treasury/Agency Deposit - Regular
Cash - Treasury/Agency Deposit - Regular
Depreciation - Machinery and Equipment
Depreciation - Machinery and Equipment
Due to BIR
Due to BIR
Due to GSIS
Due to Officers and Employees
Due to Officers and Employees
Due to Pag-IBIG
Due to PhilHealth
Electricity Expenses
Electricity Expenses
Fines and Penalties - Service Income
Fines and Penalties - Service Income
Inspection Fees
Inspection Fees
No Entry

Acct Code Dr
20101010 125000
20101010
10605021
30101010 600015
30101010
19901020 36450
19901020
19901040
30
19901040
19901040
10101010 600000
10101010
10101010
5
10101010
10
10101010
10104040
10104040
10104040
10104040
10104040
10104040
10104040
10104040 190000
10101070
4500
10104070
10104010 600000
10104010
15
10104010
50501050
22800
50501050
20201010
20201010
4500
20201020
20101020
20101020 36450
20201030
20201040
50204020 10000
50204020
40201140
40201140 20000
40201100
40201100 150000

No Entry
No Entry
Office Equipment
Office Supplies Expenses
Office Supplies Expenses
Office Supplies Expenses
Office Supplies Inventory
Office Supplies Inventory
Other Service Income
Other Service Income
PERA
PERA
Permit Fees
Permit Fees
Petty Cash
Petty Cash
Petty Cash
Petty Cash
Rent/Lease Income
Rent/Lease Income
Revenue and Expense Summary
Revenue and Expense Summary
Revenue and Expense Summary
Salaries and Wages - Regular
Salaries and Wages - Regular
Subsidy from National Government
Subsidy from NG
Subsidy from NG
Subsidy from NG
Telephone Expenses
Telephone Expenses
To recognize collection of various income
To recognize remittance to BTr for collections.
Traveling Expenses - Local
Traveling Expenses - Local
Water Expenses
Water Expenses

10605020
50203010
50203010
50203010
10404010
10404010
40201990
40201990
50102010
50102010
40201010
40201010
10101020
10101020
10101020
10101020
40202050
40202050
30301010
30301010
30301010
50101010
50101010
40301010
40301010
40301010
40301010
50205020
50205020

120000
2500

50201010
50201010
50204010
50204010

25

90
5000

50000
5000

350000
100

100
30000
93415
690765
45000

10320
184180
3000

5000

Cr
125000
22800
690765
36450
25
5
600000

15
36450
18000
125000
100
30
100
10320

4500

600015
22800
4500
4050
36450
3000
2000
10000
20000
150000

2590

2500
50000

5000
350000

90
10
30000
784180

45000
190000
4500
CR

3000

25
5000

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