Republic of the Philippines

Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

PRE - CLOSING TRIAL BALANCE

For the Year Ended December 31, 2014

Account Title Account Code

Cash Local Treasury 1 01 01 010
Petty Cash 1 01 01 020
Cash in Bank - Local Currency, Current Account 1 01 02 010
Cash in Bank - Local Currency, Savings Account 1 01 02 020
Cash in Bank - Foreign Currency, Current Account 1 01 03 010
Cash in Bank - Foreign Currency, Savings Account 1 01 03 020
Cash in Bank -Local Currency, Time Deposits 1 02 01 010
Cash in Bank - Foreign Currency, Time Deposits 1 02 01 020
Treasury Bills 1 02 01 030
Financial Assets Held for Trading 1 02 02 010
Financial Assets Designated at Fair Value Through Surplus or Deficit 1 02 02 020
Investments in Treasury Bills - Local 1 02 03 010
Allowance for Impairment - Investments in Treasury Bills - Local 1 02 03 011
Investments in Bonds-Local 1 02 03 020
Allowance for Impairment - Investments in Bonds - Local 1 02 03 021
Investments in Stocks 1 02 04 010
Investments in Bonds 1 02 04 020
Deposits on Letters of Credit 1 02 05 010
Allowance for Impairment - Deposits in Letters of Credit 1 02 05 011
Guaranty Deposits 1 02 05 020
Allowance for Impairment - Guaranty Deposits 1 02 05 021
Other Investments 1 02 05 990
Allowance for Impairment - Other Investments 1 02 05 991
Investments in Joint Venture 1 02 06 010
Allowance for Impairment - Investments in Joint Venture 1 02 06 011
Sinking Fund 1 02 07 010
Accounts Receivable 1 03 01 010
Allowance for Impairment - Accounts Receivable 1 03 01 011
Real Property Tax Receivable 1 03 01 020
Allowance for Impairment - RPT Receivable 1 03 01 021
Special Education Tax Receivable 1 03 01 030
Allowance for Impairment - SET Receivable 1 03 01 031
Notes Receivable 1 03 01 040
Allowance for Impairment - Notes Receivable 1 03 01 041
Loans Receivable - Government-Owned and/or Controlled Corporations 1 03 01 050
Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlle 1 03 01 051
Loans Receivable - Local Government Units 1 03 01 060
Allowance for Impairment - Loans Receivable - Local Government Units 1 03 01 061
Interests Receivable 1 03 01 070
Allowance for Impairment - Interests Receivable 1 03 01 071
Dividends Receivable 1 03 01 080
 Account Title Account Code
Allowance for Impairment - Dividends Receivable 1 03 01 081
Loans Receivable - Others 1 03 01 990
Allowance for Impairment - Loans Receivable - Others 1 03 01 991
Operating Lease Receivable 1 03 02 010
Allowance for Impairment - Operating Lease Receivable 1 03 02 011
Finance Lease Receivable 1 03 02 020
Allowance for Impairment - Finance Lease Receivable 1 03 02 021
Due from National Government Agencies 1 03 03 010
Allowance for Impairment - Due from National Government Agencies 1 03 03 011
Due from Government-Owned and/or Controlled Corporations 1 03 03 020
Allowance for Impairment - Due from GOCCs 1 03 03 021
Due from Local Government Units 1 03 03 030
Allowance for Impairment - Due from LGUs 1 03 03 031
Due from Joint Venture 1 03 03 040
Allowance for Impairment - Due from Joint Venture 1 03 03 041
Due from Other Funds 1 03 04 050
Due from Special Accounts 1 03 04 060
Due from Local Economic Enterprise 1 03 04 070
Advances for Operating Expenses 1 03 05 010
Advances for Payroll 1 03 05 020
Advances to Special Disbursing Officer 1 03 05 030
Advances for Officers and Employees 1 03 05 040
Receivables - Disallowances/Charges 1 03 06 010
Allowance for Impairment - Receivables- Disallowances/Charges 1 03 06 011
Due from Officers and Employees 1 03 06 020
Allowance for Impairment - Due from Officers and Employees 1 03 06 021
Due from Non-Government Organizations/People's Organizations 1 03 06 030
Allowance for Impairment - Due from Non-Government Organizations/People's Orga 1 03 06 031
Other Receivables 1 03 06 990
Allowance for Impairment - Other Receivables 1 03 06 991
Merchandise Inventory 1 04 01 010
Food Supplies for Distribution 1 04 02 010
Welfare Goods for Distribution 1 04 02 020
Drugs and Medicines for Distribution 1 04 02 030
Medical, Dental and Laboratory Supplies for Distribution 1 04 02 040
Agricultural and Marine Supplies for Distribution 1 04 02 050
Agricultural Produce for Distribution 1 04 02 060
Textbooks and Instructional Materials for Distribution 1 04 02 070
Construction Materials for Distribution 1 04 02 080
Property and Equipment for Distribution 1 04 02 090
Other Supplies and Materials for Distribution 1 04 02 990
Raw Materials Inventory 1 04 03 010
Work-in-Process Inventory 1 04 03 020
Finished Goods Inventory 1 04 03 030
Office Supplies Inventory 1 04 04 010
Accountable Forms, Plates and Stickers 1 04 04 020
Non-Accountable Forms Inventory 1 04 04 030
Animal/Zoological Supplies Inventory 1 04 04 040
Food Supplies Inventory 1 04 04 050
Drugs and Medicines Inventory 1 04 04 060
Medical, Dental and Laboratory Supplies Inventory 1 04 04 070
 Account Title Account Code
Fuel, Oil and Lubricants Inventory 1 04 04 080
Agricultural and Marine Supplies Inventory 1 04 04 090
Textbooks and Instructional Materials Inventory 1 04 04 100
Military, Police and Traffic Supplies Inventory 1 04 04 110
Chemical and Filtering Supplies Inventory 1 04 04 120
Construction Materials Inventory 1 04 04 130
Other Supplies and Materials Inventory 1 04 04 990
Advances to Contractors 1 05 01 010
Prepaid Rent 1 05 01 020
Prepaid Registration 1 05 01 030
Prepaid Interest 1 05 01 040
Prepaid Insurance 1 05 01 050
Other Prepayments 1 05 01 990
Discount on Advance Payments 1 05 02 010
Investment Property, Land 1 06 01 010
Accumulated Impairment Losses - Investment Property, Land 1 06 01 011
Investment Property, Buildings 1 06 01 020
Accumulated Depreciation - Investment Property, Buildings 1 06 01 021
Accumulated Impairment Losses - Investment Property, Buildings 1 06 01 022
Construction in Progress - Investment Property, Buildings 1 06 01 030
Land 1 07 01 010
Accumulated Impairment Losses - Land 1 07 01 011
Land Improvements, Aquaculture Structures 1 07 02 010
Accumulated Depreciation - Land Improvements, Aquaculture Structures 1 07 02 011
Accumulated Impairment Losses - Land Improvements, Aquaculture Structures 1 07 02 012
Other Land Improvements 1 07 02 990
Accumulated Depreciation - Other Land Improvements 1 07 02 991
Accumulated Impairment Losses - Other Land Improvements 1 07 02 992
Road Networks 1 07 03 010
Accumulated Depreciation - Road Networks 1 07 03 011
Accumulated Impairment Losses - Road Networks 1 07 03 012
Flood Control Systems 1 07 03 020
Accumulated Depreciation - Flood Control Systems 1 07 03 021
Accumulated Impairment Losses - Flood Control Systems 1 07 03 022
Sewer Systems 1 07 03 030
Accumulated Depreciation - Sewer Systems 1 07 03 031
Accumulated Impairment Losses - Sewer Systems 1 07 03 032
Water Supply Systems 1 07 03 040
Accumulated Depreciation - Water Supply Systems 1 07 03 041
Accumulated Impairment Losses - Water Supply Systems 1 07 03 042
Power Supply Systems 1 07 03 050
Accumulated Depreciation - Power Supply Systems 1 07 03 051
Accumulated Impairment Losses - Power Supply Systems 1 07 03 052
Communication Networks 1 07 03 060
Accumulated Depreciation - Communication Networks 1 07 03 061
Accumulated Impairment Losses - Communication Networks 1 07 03 062
Seaport Systems 1 07 03 070
Accumulated Depreciation - Seaport Systems 1 07 03 071
Accumulated Impairment Losses - Seaport Systems 1 07 03 072
Airport Systems 1 07 03 080
Accumulated Depreciation - Airport Systems 1 07 03 081
 Account Title Account Code
Accumulated Impairment Losses - Airport Systems 1 07 03 082
Parks, Plazas and Monuments 1 07 03 090
Accumulated Depreciation - Parks, Plazas and Monuments 1 07 03 091
Accumulated Impairment Losses - Parks, Plazas and Monuments 1 07 03 092
Other Infrastructure Assets 1 07 03 990
Accumulated Depreciation - Other Infrastructure Assets 1 07 03 991
Accumulated Impairment Losses - Other Infrastructure Assets 1 07 03 992
Buildings 1 07 04 010
Accumulated Depreciation - Buildings 1 07 04 011
Accumulated Impairment Losses - Buildings 1 07 04 012
School Buildings 1 07 04 020
Accumulated Depreciation - School Buildings 1 07 04 021
Accumulated Impairment Losses - School Buildings 1 07 04 022
Hospitals and Health Centers 1 07 04 030
Accumulated Depreciation - Hospitals and Health Centers 1 07 04 031
Accumulated Impairment Losses - Hospitals and Health Centers 1 07 04 032
Markets 1 07 04 040
Accumulated Depreciation - Markets 1 07 04 041
Accumulated Impairment Losses - Markets 1 07 04 042
Slaughterhouses 1 07 04 050
Accumulated Depreciation - Slaughterhouses 1 07 04 051
Accumulated Impairment Losses- Slaughterhouses 1 07 04 052
Hostels and Dormitories 1 07 04 060
Accumulated Depreciation - Hostels and Dormitories 1 07 04 061
Accumulated Impairment Losses - Hostels and Dormitories 1 07 04 062
Other Structures 1 07 04 990
Accumulated Depreciation - Other Structures 1 07 04 991
Accumulated Impairment Losses - Other Structures 1 07 04 992
Machinery 1 07 05 010
Accumulated Depreciation - Machinery 1 07 05 011
Accumulated Impairment Losses - Machinery 1 07 05 012
Office Equipment 1 07 05 020
Accumulated Depreciation - Office Equipment 1 07 05 021
Accumulated Impairment Losses - Office Equipment 1 07 05 022
Information and Communication Technology Equipment 1 07 05 030
Accumulated Depreciation - Information and Communication Technology Equipment 1 07 05 031
Accumulated Impairment Losses - Information and Communication Technology Eq 1 07 05 032
Agricultural and Forestry Equipment 1 07 05 040
Accumulated Depreciation - Agricultural and Forestry Equipment 1 07 05 041
Accumulated Impairment Losses - Agricultural and Forestry Equipment 1 07 05 042
Marine and Fishery Equipment 1 07 05 050
Accumulated Depreciation - Marine and Fishery Equipment 1 07 05 051
Accumulated Impairment Losses - Marine and Fishery Equipment 1 07 05 052
Airport Equipment 1 07 05 060
Accumulated Depreciation - Airport Equipment 1 07 05 061
Accumulated Impairment Losses - Airport Equipment 1 07 05 062
Communication Equipment 1 07 05 070
Accumulated Depreciation - Communication Equipment 1 07 05 071
Accumulated Impairment Losses - Communication Equipment 1 07 05 072
Construction and Heavy Equipment 1 07 05 080
Accumulated Depreciation - Construction and Heavy Equipment 1 07 05 081
 Account Title Account Code
Accumulated Impairment Losses - Construction and Heavy Equipment 1 07 05 082
Disaster Response and Rescue Equipment 1 07 05 090
Accumulated Depreciation - Disaster Response and Rescue Equipment 1 07 05 091
Accumulated Impairment Losses - Disaster Response and Rescue Equipment 1 07 05 092
Military, Police and Security Equipment 1 07 05 100
Accumulated Depreciation - Military, Police and Security Equipment 1 07 05 101
Accumulated Impairment Losses - Military, Police and Security Equipment 1 07 05 102
Medical Equipment 1 07 05 110
Accumulated Depreciation - Medical Equipment 1 07 05 111
Accumulated Impairment Losses - Medical Equipment 1 07 05 112
Printing Equipment 1 07 05 120
Accumulated Depreciation - Printing Equipment 1 07 05 121
Accumulated Impairment Losses - Printing Equipment 1 07 05 122
Sports Equipment 1 07 05 130
Accumulated Depreciation - Sports Equipment 1 07 05 131
Accumulated Impairment Losses - Sports Equipment 1 07 05 132
Technical and Scientific Equipment 1 07 05 140
Accumulated Depreciation - Technical and Scientific Equipment 1 07 05 141
Accumulated Impairment Losses - Technical and Scientific Equipment 1 07 05 142
Other Machinery and Equipment 1 07 05 990
Accumulated Depreciation - Other Machinery and Equipment 1 07 05 991
Accumulated Impairment Losses - Other Machinery and Equipment 1 07 05 992
Motor Vehicles 1 07 06 010
Accumulated Depreciation - Motor Vehicles 1 07 06 011
Accumulated Impairment Losses - Motor Vehicles 1 07 06 012
Trains 1 07 06 020
Accumulated Depreciation - Trains 1 07 06 021
Accumulated Impairment Losses - Trains 1 07 06 022
Aircrafts and Aircrafts Ground Equipment 1 07 06 030
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment 1 07 06 031
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment 1 07 06 032
Watercrafts 1 07 06 040
Accumulated Depreciation - Watercrafts 1 07 06 041
Accumulated Impairment Losses - Watercrafts 1 07 06 042
Other Transportation Equipment 1 07 06 990
Accumulated Depreciation - Other Transportation Equipment 1 07 06 991
Accumulated Impairment Losses - Other Transportation Equipment 1 07 06 992
Furniture and Fixtures 1 07 07 010
Accumulated Depreciation - Furniture and Fixtures 1 07 07 011
Accumulated Impairment Losses - Furniture and Fixtures 1 07 07 012
Books 1 07 07 020
Accumulated Depreciation - Books 1 07 07 021
Accumulated Impairment Losses - Books 1 07 07 022
Leased Assets, Land 1 07 08 010
Accumulated Impairment Losses-Leased Assets, Land 1 07 08 011
Leased Assets, Buildings and Other Structures 1 07 08 020
Accumulated Depreciation - Leased Assets, Buildings and Other Structures 1 07 08 021
Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures 1 07 08 022
Leased Assets, Machinery and Equipment 1 07 08 030
Accumulated Depreciation - Leased Assets, Machinery and Equipment 1 07 08 031
Accumulated Impairment Losses - Leased Assets, Machinery and Equipment 1 07 08 032
 Account Title Account Code
Leased Assets, Transportation Equipment 1 07 08 040
Accumulated Depreciation - Leased Assets, Transportation Equipment 1 07 08 041
Accumulated Impairment Losses - Leased Assets, Transportation Equipment 1 07 08 042
Other Leased Assets 1 07 08 990
Accumulated Depreciation - Other Leased Assets 1 07 08 991
Accumulated Impairment Losses - Other Leased Assets 1 07 08 992
Leased Assets Improvements, Land 1 07 09 010
Accumulated Depreciation - Leased Assets Improvements, Land 1 07 09 011
Accumulated Impairment Losses - Leased Assets Improvements, Land 1 07 09 012
Leased Assets Improvements, Buildings 1 07 09 020
Accumulated Depreciation - Leased Assets Improvements, Buildings 1 07 09 021
Accumulated Impairment Losses - Leased Assets Improvements, Buildings 1 07 09 022
Other Leased Assets Improvements 1 07 09 990
Accumulated Depreciation - Other Leased Assets Improvements 1 07 09 991
Accumulated Impairment Losses - Other Leased Assets Improvements 1 07 09 992
Construction in Progress - Land Improvements 1 07 10 010
Construction in Progress - Infrastructure Assets 1 07 10 020
Construction in Progress - Buildings and Other Structures 1 07 10 030
Construction in Progress - Leased Assets 1 07 10 040
Construction in Progress - Leased Assets Improvements 1 07 10 050
Service Concession Assets 1 07 11 010
Accumulated Depreciation - Service Concession Assets 1 07 11 011
Accumulated Impairment Losses - Service Concession Assets 1 07 11 012
Work/Zoo Animals 1 07 99 010
Accumulated Depreciation - Work/Zoo Animals 1 07 99 011
Accumulated Impairment Losses - Work/Zoo Animals 1 07 99 012
Other Property, Plant and Equipment 1 07 99 990
Accumulated Depreciation - Other Property, Plant and Equipment 1 07 99 991
Accumulated Impairment Losses - Other Property, Plant and Equipment 1 07 99 992
Breeding Stocks 1 08 01 010
Plants and Trees 1 08 01 020
Aquaculture 1 08 01 030
Other Bearer Biological Assets 1 08 01 990
Patents/Copyrights 1 09 01 010
Accumulated Amortization - Patents/Copyrights 1 09 01 011
Accumulated Impairment - Patents/Copyrights 1 09 01 012
Computer Software 1 09 01 020
Accumulated Amortization - Computer Software 1 09 01 021
Accumulated Impairment - Computer Software 1 09 01 022
Other Intangible Assets 1 09 01 990
Accumulated Amortization - Other Intangible Assets 1 09 01 991
Accumulated Impairment - Other Intangible Assets 1 09 01 992
Service Concession Assets - Intangible Assets 1 09 02 010
Accounts Payable 2 01 01 010
Due to Officers and Employees 2 01 01 020
Notes Payable 2 01 01 040
Interest Payable 2 01 01 050
Operating Lease Payable 2 01 01 060
Finance Lease Payable 2 01 01 070
Awards and Rewards Payable 2 01 01 080
Service Concession Arrangement Payable 2 01 01 090
 Account Title Account Code
Pension Benefits Payable 2 01 01 100
Leave Benefits Payable 2 01 01 110
Retirement Gratuity Payable 2 01 01 120
Bonds Payable - Domestic 2 01 02 020
Discount on Bonds Payable - Domestic 2 01 02 021
Premium on Bonds Payable - Domestic 2 01 02 022
Loans Payable - Domestic 2 01 02 040
Loans Payable - Foreign 2 01 02 050
Due to BIR 2 02 01 010
Due to GSIS 2 02 01 020
Due to Pag-IBIG 2 02 01 030
Due to PhilHealth 2 02 01 040
Due to NGAs 2 02 01 050
Due to GOCCs 2 02 01 060
Due to LGUs 2 02 01 070
Due to Joint Venture 2 02 01 080
Due to Other Funds 2 03 01 010
Due to Special Accounts 2 03 01 020
Due to Economic Enterprises 2 03 01 030
Trust Liabilities 2 04 01 010
Trust Liabilities - Disaster Risk Reduction and Management Fund 2 04 01 020
Bail Bonds Payable 2 04 01 030
Guaranty/Security Deposits Payable 2 04 01 040
Customers' Deposits Payable 2 04 01 050
Deferred Real Property Tax 2 05 01 010
Deferred Special Education Tax 2 05 01 020
Deferred Finance Lease Revenue 2 05 01 030
Deferred Service Concession Revenue 2 05 01 040
Unearned Revenue - Investment Property 2 05 01 050
Other Deferred Credits 2 05 01 990
Termination Benefits 2 06 01 040
Other Provisions 2 06 01 990
Other Payables 2 99 99 990
Government Equity 3 01 01 010
Prior Period Adjustment 3 01 01 020
Income and Expense Summary 3 02 01 010
Equity in Joint Venture 3 03 01 010
Unrealized Gain/(Loss) from Changes in the Fair Value of Financial Assets 3 04 01 010
Professional Tax 4 01 01 020
Community Tax 4 01 01 050
Real Property Tax- Basic 4 01 02 040
Discount on Real Property Tax- Basic 4 01 02 041
Special Education Tax 4 01 02 050
Discount on Special Education Tax 4 01 02 051
Special Levy on Idle Lands 4 01 02 060
Special Levy on Lands Benefited by Public Works Projects 4 01 02 070
Real Property Transfer Tax 4 01 02 080
Business Tax 4 01 03 030
Tax on Sand, Gravel and Other Quarry Products 4 01 03 040
Tax on Delivery Trucks and Vans 4 01 03 050
Amusement Tax 4 01 03 060
 Account Title Account Code
Franchise Tax 4 01 03 070
Printing and Publication Tax 4 01 03 080
Other Taxes 4 01 04 990
Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation 4 01 05 010
Tax Revenue - Fines and Penalties - Property Taxes 4 01 05 020
Tax Revenue - Fines and Penalties - Taxes on Goods and Services 4 01 05 030
Tax Revenue - Fines and Penalties - Other Taxes 4 01 05 040
Share from Internal Revenue Collections (IRA) 4 01 06 010
Share from Expanded Value Added Tax 4 01 06 020
Share from National Wealth 4 01 06 030
Share from Tobacco Excise Tax (RA 7171 and 8240) 4 01 06 040
Share from Economic Zones 4 01 06 050
Permit Fees 4 02 01 010
Registration Fees 4 02 01 020
Registration Plates, Tags and Stickers Fees 4 02 01 030
Clearance and Certification Fees 4 02 01 040
Supervision and Regulation Enforcement Fees 4 02 01 070
Inspection Fees 4 02 01 100
Verification and Authentication Fees 4 02 01 110
Processing Fees 4 02 01 130
Occupation Fees 4 02 01 140
Fishery Rental Fees 4 02 01 150
Fees for Sealing and Licensing of Weights and Measures 4 02 01 160
Fines and Penalties - Service Income 4 02 01 980
Other Service Income 4 02 01 990
School Fees 4 02 02 010
Affiliation Fees 4 02 02 020
Seminar/Training Fees 4 02 02 040
Rent Income 4 02 02 050
Communication Network Fees 4 02 02 060
Transportation System Fees 4 02 02 070
Road Network Fees 4 02 02 080
Waterworks System Fees 4 02 02 090
Power Supply System Fees 4 02 02 100
Seaport System Fees 4 02 02 110
Parking Fees 4 02 02 120
Receipts from Operation of Hostels/Dormitories and Other Like Facilities 4 02 02 130
Receipt from Market Operations 4 02 02 140
Receipt from Slaughterhouse Operation 4 02 02 150
Receipt from Cemetery Operations 4 02 02 160
Income from Printing and Publication 4 02 02 170
Sales Revenue 4 02 02 180
Sales Discounts 4 02 02 181
Garbage Fees 4 02 02 190
Hospital Fees 4 02 02 200
Dividend Income 4 02 02 210
Interest Income 4 02 02 220
Service Concession Revenue 4 02 02 230
Other Service Concession Revenue 4 02 02 240
Lease Revenue 4 02 02 250
Share in the Profit of Joint Venture 4 02 02 260
 Account Title Account Code
Fines and Penalties - Business Income 4 02 02 980
Other Business Income 4 02 02 990
Subsidy from National Government 4 03 01 010
Subsidy from Local Government Units 4 03 01 020
Subsidy from Government-Owned and/or Controlled Corporations 4 03 01 030
Subsidy from Other Funds 4 03 01 040
Subsidy from General Fund Proper/Other Special Accounts 4 03 01 050
Subsidy from Other Local Economic Enterprise 4 03 01 060
Transfers from General Fund as Project Equity Share 4 03 02 010
Transfers from General Fund of Unspent DRRMF 4 03 02 020
Share from PAGCOR 4 04 01 010
Share from PCSO 4 04 01 020
Grants and Donations in Cash 4 04 02 010
Grants and Donations in Kind 4 04 02 020
Grants from Concessionary loans 4 04 02 030
Gain from Changes in Fair Value of Financial Instruments 4 05 01 010
Gain on Foreign Exchange (FOREX) 4 05 01 020
Gain on Sale of Investments 4 05 01 030
Gain on Sale of Investment Property 4 05 01 040
Gain on Sale of Property, Plant and Equipment 4 05 01 050
Gain on Initial Recognition of Biological Assets 4 05 01 060
Gain on Sale of Biological Assets 4 05 01 070
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Phy 4 05 01 080
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Pri 4 05 01 090
Gain from Initial Recognition of Agricultural Produce 4 05 01 100
Gain on Sale of Intangible Assets 4 05 01 110
Reversal of Impairment Losses 4 05 01 120
Other Gains 4 05 01 990
Miscellaneous Income 4 06 01 010
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties 4 07 01 010
Salaries and Wages - Regular 5 01 01 010
Salaries and Wages - Casual/Contractual 5 01 01 020
Personal Economic Relief Allowance (PERA) 5 01 02 010
Representation Allowance (RA) 5 01 02 020
Transportation Allowance (TA) 5 01 02 030
Clothing/Uniform Allowance 5 01 02 040
Subsistence Allowance 5 01 02 050
Laundry Allowance 5 01 02 060
Quarters Allowance 5 01 02 070
Productivity Incentive Allowance 5 01 02 080
Overseas Allowance 5 01 02 090
Honoraria 5 01 02 100
Hazard Pay 5 01 02 110
Longevity Pay 5 01 02 120
Overtime and Night Pay 5 01 02 130
Year End Bonus 5 01 02 140
Cash Gift 5 01 02 150
Other Bonuses and Allowances 5 01 02 990
Retirement and Life Insurance Premiums 5 01 03 010
Pag-IBIG Contributions 5 01 03 020
PhilHealth Contributions 5 01 03 030
 Account Title Account Code
Employees Compensation Insurance Premiums 5 01 03 040
Provident/Welfare Fund Contributions 5 01 03 050
Pension Benefits 5 01 04 010
Retirement Gratuity 5 01 04 020
Terminal Leave Benefits 5 01 04 030
Other Personnel Benefits 5 01 04 990
Traveling Expenses - Local 5 02 01 010
Traveling Expenses - Foreign 5 02 01 020
Training Expenses 5 02 02 010
Scholarship Grants/Expenses 5 02 02 020
Office Supplies Expenses 5 02 03 010
Accountable Forms Expenses 5 02 03 020
Non-Accountable Forms Expenses 5 02 03 030
Animal/Zoological Supplies Expenses 5 02 03 040
Food Supplies Expenses 5 02 03 050
Welfare Goods Expenses 5 02 03 060
Drugs and Medicines Expenses 5 02 03 070
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080
Fuel, Oil and Lubricants Expenses 5 02 03 090
Agricultural and Marine Supplies Expenses 5 02 03 100
Textbooks and Instructional Materials Expenses 5 02 03 110
Military, Police and Traffic Supplies Expenses 5 02 03 120
Chemical and Filtering Supplies Expenses 5 02 03 130
Other Supplies and Materials Expenses 5 02 03 990
Water Expenses 5 02 04 010
Electricity Expenses 5 02 04 020
Postage and Courier Services 5 02 05 010
Telephone Expenses 5 02 05 020
Internet Subscription Expenses 5 02 05 030
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040
Awards/Rewards Expenses 5 02 06 010
Prizes 5 02 06 020
Survey Expenses 5 02 07 010
Research, Exploration and Development Expenses 5 02 07 020
Demolition and Relocation Expenses 5 02 08 010
Desilting and Dredging Expenses 5 02 08 020
Generation, Transmission and Distribution Expenses 5 02 09 010
Confidential Expenses 5 02 10 010
Intelligence Expenses 5 02 10 020
Extraordinary and Miscellaneous Expenses 5 02 10 030
Legal Services 5 02 11 010
Auditing Services 5 02 11 020
Consultancy Services 5 02 11 030
Other Professional Services 5 02 11 990
Environment/Sanitary Services 5 02 12 010
Janitorial Services 5 02 12 020
Security Services 5 02 12 030
Other General Services 5 02 12 990
Repairs and Maintenance - Investment Property 5 02 13 010
Repairs and Maintenance - Land Improvements 5 02 13 020
Repairs and Maintenance - Infrastructure Assets 5 02 13 030
 Account Title Account Code
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040
Repairs and Maintenance - Machinery and Equipment 5 02 13 050
Repairs and Maintenance - Transportation Equipment 5 02 13 060
Repairs and Maintenance - Furniture and Fixtures 5 02 13 070
Repairs and Maintenance - Leased Assets 5 02 13 080
Repairs and Maintenance - Leased Assets Improvements 5 02 13 090
Repairs and Maintenance - Other Property, Plant and Equipment 5 02 13 990
Subsidy to NGAs 5 02 14 020
Subsidy to Local Government Units 5 02 14 030
Subsidy to Other Funds 5 02 14 060
Subsidy to General Fund Proper/Special Accounts 5 02 14 070
Subsidy to Local Economic Enterprises 5 02 14 080
Subsidies - Others 5 02 14 990
Transfers of Unspent Current Year DRRM Funds to the Trust Funds 5 02 15 010
Transfers for Project Equity Share /LGU Counterpart 5 02 15 020
Taxes, Duties and Licenses 5 02 16 010
Fidelity Bond Premiums 5 02 16 020
Insurance Expenses 5 02 16 030
Advertising Expenses 5 02 99 010
Printing and Publication Expenses 5 02 99 020
Representation Expenses 5 02 99 030
Transportation and Delivery Expenses 5 02 99 040
Rent Expenses 5 02 99 050
Membership Dues and Contributions to Organizations 5 02 99 060
Subscription Expenses 5 02 99 070
Donations 5 02 99 080
Other Maintenance and Operating Expenses 5 02 99 990
Management Supervision/Trusteeship Fees 5 03 01 010
Interest Expenses 5 03 01 020
Guarantee Fees 5 03 01 030
Bank Charges 5 03 01 040
Commitment Fees 5 03 01 050
Other Financial Charges 5 03 01 990
Direct Materials 5 04 01 010
Direct Labor 5 04 01 020
Manufacturing Overhead 5 04 01 030
Cost of Sales 5 04 02 010
Depreciation - Investment Property 5 05 01 010
Depreciation - Land Improvements 5 05 01 020
Depreciation - Infrastructure Assets 5 05 01 030
Depreciation - Buildings and Other Structures 5 05 01 040
Depreciation - Machinery and Equipment 5 05 01 050
Depreciation - Transportation Equipment 5 05 01 060
Depreciation - Furniture, Fixtures and Books 5 05 01 070
Depreciation - Leased Assets 5 05 01 080
Depreciation - Leased Assets Improvements 5 05 01 090
Depreciation -Service Concession Assets 5 05 01 100
Depreciation - Other Property, Plant and Equipment 5 05 01 990
Amortization - Intangible Assets 5 05 02 010
Impairment Loss - Financial Assets Held to Maturity 5 05 03 010
Impairment Loss - Loans and Receivables 5 05 03 020
 Account Title Account Code
Impairment Loss - Lease Receivables 5 05 03 030
Impairment Loss - Investments in GOCCs 5 05 03 040
Impairment Loss - Investments in Joint Venture 5 05 03 050
Impairment Loss - Other Receivables 5 05 03 060
Impairment Loss - Inventories 5 05 03 070
Impairment Loss - Investment Property 5 05 03 080
Impairment Loss - Property, Plant and Equipment 5 05 03 090
Impairment Loss - Intangible Assets 5 05 03 100
Loss on Foreign Exchange (FOREX) 5 05 04 010
Loss on Sale of Investments 5 05 04 020
Loss on Sale of Investment Property 5 05 04 030
Loss on Sale of Propery, Plant and Equipment 5 05 04 040
Loss on Sale of Biological Assets 5 05 04 050
Loss on Sale of Intangible Assets 5 05 04 060
Loss on Sale of Assets 5 05 04 070
Loss on Initial Recognition of Biological Assets 5 05 04 080
Loss of Assets 5 05 04 090
Loss on Guaranty 5 05 04 100
Other Losses 5 05 04 990
Grants for Concessionary loans 5 05 05 010
TOTAL

Please verify the ff: if not 0

Dr vs Cr
Presence of accts for SEF use only
Special Education Tax Receivable
Special Education Tax (Income)
Discount on SET
Deferred SET

PREPARED BY: CERTIFIED CORRE

MAY ANN J. VELUZ ROLANDO T. DOMIN

Barangay Treasurer Municipal Accounta
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

RE - CLOSING TRIAL BALANCE

or the Year Ended December 31, 2014

AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit
 AMOUNT
Debit Credit

- -

-
-
-
-

CERTIFIED CORRECT:

ROLANDO T. DOMINGO
Municipal Accountant
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

DETAILED STATEMENT OF FINANCIAL POSITION

As of December 31, 2014

ASSETS

Current Assets

Cash and Cash Equivalents

Cash on Hand
Cash Local Treasury
Petty Cash

Cash in Bank - Local Currency

Cash in Bank - Local Currency, Current Account
Cash in Bank - Local Currency, Savings Account
Cash in Bank - Local Currency, Time Deposits

Cash in Bank - Foreign Currency

Cash in Bank - Foreign Currency, Current Account
Cash in Bank - Foreign Currency, Savings Account
Cash in Bank - Foreign Currency, Time Deposits

Receivables

Loans and Receivable Accounts

Accounts Receivable
Allowance for Impairment - Accounts Receivable
Net Value - Accounts Receivable
Real Property Tax Receivable
Allowance for Impairment - RPT Receivable
Net Value - Real Property Tax Receivable
Special Education Tax Receivable
Allowance for Impairment - SET Receivable
 Net Value - Special Education Tax Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled Corporations
Allowance for Impairment - Loans Receivable - GOCCs
Net Value - Loans Receivable - GOCCs
Loans Receivable - Local Government Units
Allowance for Impairment - Loans Receivable - Local Government Units
Net Value - Loans Receivable - LGUs
Interests Receivable
Allowance for Impairment - Interests Receivable
Net Value - Interests Receivable
Dividends Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others

Lease Receivable
Operating Lease Receivable
Allowance for Impairment - Operating Lease Receivable
Net Value - Operating Lease Receivable
Finance Lease Receivable
Allowance for Impairment - Finance Lease Receivable
Net Value - Finance Lease Receivable

Inter-Agency Receivables
Due from National Government Agencies
Allowance for Impairment - Due from National Government Agencies
Net Value -Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Allowance for Impairment - Due from GOCCs
Net Value - Due from GOCCs
Due from Local Government Units
Allowance for Impairment - Due from LGUs
Net Value -Due from Local Government Units
Due from Joint Venture
Allowance for Impairment - Due from Joint Venture
Net Value -Due from Joint Venture
 Intra-Agency Receivables
Due from Other Funds
Due from Special Accounts
Due from Local Economic Enterprise

Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

Other Receivables
Receivables - Disallowances/Charges
Allowance for Impairment - Receivables- Disallowances/Charges
Net Value -Receivables - Disallowances/Charges
Due from Officers and Employees
Allowance for Impairment - Due from Officers and Employees
Net Value -Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Allowance for Impairment - Due from NGOs/POs
Net Value -Due from NGOs/Pos
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables

Inventories
Inventory Held for Sale
Merchandise Inventory
Inventory Held for Distribution
Food Supplies for Distribution
Welfare Goods for Distribution
Drugs and Medicines for Distribution
Medical, Dental and Laboratory Supplies for Distribution
Agricultural and Marine Supplies for Distribution
Agricultural Produce for Distribution
Textbooks and Instructional Materials for Distribution
Construction Materials for Distribution
Property and Equipment for Distribution
Other Supplies and Materials for Distribution
 Inventory Held for Manufacturing
Raw Materials Inventory
Work-in-Process Inventory
Finished Goods Inventory

Inventory Held for Consumption

Office Supplies Inventory
Accountable Forms, Plates and Stickers Inventory
Non-Accountable Forms Inventory
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies Inventory
Fuel, Oil and Lubricants Inventory
Agricultural and Marine Supplies Inventory
Textbooks and Instructional Materials Inventory
Military, Police and Traffic Supplies Inventory
Chemical and Filtering Supplies Inventory
Construction Materials Inventory
Other Supplies and Materials Inventory

Investments

Financial Assets at Fair Value Through Surplus or Deficit

Financial Assets Held for Trading
Financial Assets Designated at Fair Value Through Surplus or Deficit

Financial Assets - Held to Maturity

Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investments in Treasury Bills - Local
Investments in Treasury Bonds-Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local

Financial Assets - Others

Guaranty Deposits
 Prepayments and Deferred Charges

Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Interest
Prepaid Insurance
Other Prepayments

Deferred Charges
Discount on Advance Payments

Total Current Assets

Non - Current Assets

Investments

Financial Assets - Held to Maturity

Investments in Treasury Bonds-Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds - Local
Investments in Treasury Bonds - Foreign
Allowance for Impairment - Investments in Treasury Bonds - Foreign
Net Value - Investments in Treasury Bonds - Foreign

Financial Assets - Others

Investments in Stocks
Investments in Bonds
Other Investments
Allowance for Impairment - Other Investments
Net Value -Other Investments

Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs

Investments in Joint Venture

 Investments in Joint Venture
Allowance for Impairment - Investments in Joint Venture
Net Value

Sinking Fund

Investment Property

Land and Buildings

Investment Property, Land
Accumulated Impairment Losses - Investment Property, Land
Net Value
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land

Land Improvements
Land Improvements, Aquaculture Structures
Accumulated Depreciation - Land Improvements, Aquaculture Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture Structures
Net Value
Other Land Improvements
Accumulated Depreciation - Other Land Improvements
Accumulated Impairment Losses - Other Land Improvements
Net Value

Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
 Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value

Buildings and Other Structures

Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
 Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
g
Net Value

Machinery and Equipment

Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication Technology Equipment
Accumulated Impairment Losses - Information and Communication Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value
Construction and Heavy Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Impairment Losses - Construction and Heavy Equipment
Net Value
Disaster Response and Rescue Equipment
Accumulated Depreciation - Disaster Response and Rescue Equipment
Accumulated Impairment Losses - Disaster Response and Rescue Equipment
Net Value
Military, Police and Security Equipment
Accumulated Depreciation - Military, Police and Security Equipment
Accumulated Impairment Losses - Military, Police and Security Equipment
Net Value
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
Net Value
Printing Equipment
Accumulated Depreciation - Printing Equipment
Accumulated Impairment Losses - Printing Equipment
Net Value
Sports Equipment
Accumulated Depreciation - Sports Equipment
Accumulated Impairment Losses - Sports Equipment
Net Value
Technical and Scientific Equipment
Accumulated Depreciation - Technical and Scientific Equipment
Accumulated Impairment Losses - Technical and Scientific Equipment
Net Value
Other Machinery and Equipment
Accumulated Depreciation - Other Machinery and Equipment
Accumulated Impairment Losses - Other Machinery and Equipment
Net Value
Transportation Equipment
Motor Vehicles
Accumulated Depreciation - Motor Vehicles
Accumulated Impairment Losses - Motor Vehicles
Net Value
Trains
Accumulated Depreciation - Trains
Accumulated Impairment Losses - Trains
Net Value
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value

Furniture, Fixtures and Books

Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value

Leased Assets
Leased Assets, Land
Accumulated Impairment Losses-Leased Assets, Land
Net Value
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other Structures
Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures
Net Value
 Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and Equipment
Net Value
Leased Assets, Transportation Equipment
Accumulated Depreciation - Leased Assets, Transportation Equipment
Accumulated Impairment Losses - Leased Assets, Transportation Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value

Leased Assets Improvements

Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements, Land
Net Value
Leased Assets Improvements, Buildings
Accumulated Depreciation - Leased Assets Improvements, Buildings
Accumulated Impairment Losses - Leased Assets Improvements, Buildings
Net Value
Other Leased Assets Improvements
Accumulated Depreciation - Other Leased Assets Improvements
Accumulated Impairment Losses - Other Leased Assets Improvements
Net Value

Construction in Progress
Construction in Progress - Land Improvements
Construction in Progress - Infrastructure Assets
Construction in Progress - Buildings and Other Structures
Construction in Progress - Leased Assets
Construction in Progress - Leased Assets Improvements

Other Property, Plant and Equipment

Work/Zoo Animals
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
 Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and Equipment
Net Value

Biological Assets

Bearer Biological Assets

Breeding Stocks
Trees, Plants and Crops
Aquaculture
Other Bearer Biological Assets

Intangible Assets
Intangible Assets
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Accumulated Impairment - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Accumulated Impairment - Computer Software
Net Value
Other Intangible Assets
Accumulated Amortization - Other Intangible Assets
Accumulated Impairment - Other Intangible Assets
Net Value

Total Non-Current Assets

TOTAL ASSETS

LIABILITIES AND NET ASSETS/EQUITY

Liabilities

Current Liabilities
Financial Liabilities
 Payables
Accounts Payable
Due to Officers and Employees
Notes Payable
Interest Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Service Concession Arrangements Payable

Bills/Bonds/Loans Payable
Bonds Payable - Domestic
Discount on Bonds Payable - Domestic
Premium on Bonds Payable - Domestic
Loans Payable - Domestic
Loans Payable - Foreign

Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs
Due to Joint Venture

Intra-Agency Payables
Due to Other Funds
Due to Special Accounts
Due to Economic Enterprises

Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable

Deferred Credits/Unearned Income

Deferred Real Property Tax
 Deferred Special Education Tax
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Unearned Revenue - Investment Property
Other Deferred Credits
Other Payables
Total Current Liabilities

Non- Current Liabilities

Financial Liabilities

Payables
Notes Payable
Finance Lease Payable
Service Concession Arrangements Payable

Bills/Bonds/Loans Payable
Bonds Payable - Domestic
Discount on Bonds Payable - Domestic
Premium on Bonds Payable - Domestic
Loans Payable - Domestic
Loans Payable - Foreign

Deferred Credits/Unearned Income

Deferred Real Property Tax
Deferred Special Education Tax
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Unearned Revenue - Investment Property
Other Deferred Credits

Provisions
Termination Benefits
Other Provisions

Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
 Customers' Deposits Payable

Other Payables

Total Non -Current Liabilities

Total Liabilities

Net Assets/Equity

Equity
Accumulated Surplus/(Deficit)

Total Net Assets/Equity

TOTAL LIABILITIES AND NET ASSETS/EQUITY

Please verify if not 0

PREPARED BY: CERTIFIE

MAY ANN J. VELUZ ROLANDO

Barangay Treasurer Municipa
 blic of the Philippines
rangay LAWY
CIPALITY OF CAPAS
Province of Tarlac

MENT OF FINANCIAL POSITION

of December 31, 2014

-
-
-

-
-
-
-

-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-

-
-
-
-
-
-
-

-
-
-

-
-
-
-
-
-
-

-
-

-
-
-
-
-
-
-

-
-
-
-
-
-

-
-
-
-

-
-
-
-

-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-

-
-
-
-
-
-
-
-
-

-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-

-
-
-
-

-
-

-
-
-

-
-
-
-
-
-
-
-
-

-
-
-
-

-
-
-
-
-
-

-
-
-

-
-
-
-
 -

(42,565.73)

(42,565.73)

(42,565.73)

42,565.73

CERTIFIED CORRECT:

ROLANDO T. DOMINGO
Municipal Accountant
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

STATEMENT OF FINANCIAL POSITION

As of December 31, 2014

ASSETS
Current Assets
Cash and Cash Equivalents
Receivables
Inventories
Investments
Other Current Assets
Total Current Assets

Non - Current Assets

Investments
Investment Property
Property, Plant and Equipment
Biological Assets
Intangible Assets
Other Non-Current Assets
Total Non-Current Assets

Total Assets

LIABILITIES

Current Liabilities
Financial Liabilities
Inter-Agency Payables
Intra-Agency Payables
Trust Liabilities
Deferred Credits/Unearned Income
Provisions
Other Payables

Total Current Liabilities

Non- Current Liabilities

Financial Liabilities
Trust Liabilities
Deferred Credits/Unearned Income
Provisions
 Other Payables
Total Non- Current Liabilities

Total Liabilities

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit)
Total Net Assets/Equity

Total Liabilities and Net Assets/Equity

Please verify if not 0

PREPARED BY: CERTIFIED CORRE

MAY ANN J. VELUZ ROLANDO T. DOMIN

Barangay Treasurer Municipal Accounta
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

MENT OF FINANCIAL POSITION

As of December 31, 2014

-
-
-
-
-
-

-
-
-
-
-

-
-
-
-
-
-
-

-
-
-
-
 -
-

(42,565.73)
(42,565.73)

(42,565.73)

42,565.73

CERTIFIED CORRECT:

ROLANDO T. DOMINGO
Municipal Accountant
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

DETAILED STATEMENT OF FINANCIAL PERFORMANCE

For the Year Ended December 31, 2014

Revenue
Tax Revenue
Tax Revenue - Individual and Corporation -
Professional Tax -
Community Tax -
Tax Revenue - Property -
Real Property Tax- Basic -
Discount on Real Property Tax- Basic -
Special Education Tax -
Discount on Special Education Tax -
Special Levy on Idle Lands -
Special Levy on Lands Benefited by Public Works Projects -
Real Property Transfer Tax -
Tax Revenue - Goods and Services -
Business Tax -
Tax on Sand, Gravel and Other Quarry Products -
Tax on Delivery Trucks and Vans -
Amusement Tax -
Franchise Tax -
Printing and Publication Tax -
Tax Revenue - Others -
Other Taxes -
Tax Revenue - Fines and Penalties -
Taxes on Individual and Corporation -
Property Taxes -
Taxes on Goods and Services -
Other Taxes -
Share from National Taxes -
Share from Internal Revenue Collections (IRA) -
Share from Expanded Value Added Tax -
Share from National Wealth -
Share from Tobacco Excise Tax (RA 7171 and 8240) -
Share from Economic Zones -
Total Tax Revenue -

Service and Business Income

Service Income
Permit Fees -
Registration Fees -
Registration Plates, Tags and Stickers Fees -
 Clearance and Certification Fees -
Supervision and Regulation Enforcement Fees -
Inspection Fees -
Verification and Authentication Fees -
Processing Fees -
Occupation Fees -
Fishery Rental Fees -
Fees for Sealing and Licensing of Weights and Measures -
Fines and Penalties - Service Income -
Other Service Income -
Total Service Income -
Business Income
School Fees -
Affiliation Fees -
Seminar/Training Fees -
Rent Income -
Communication Network Fees -
Transportation System Fees -
Road Network Fees -
Waterworks System Fees -
Power Supply System Fees -
Seaport System Fees -
Parking Fees -
Receipts from Operation of Hostels/Dormitories and Other Like Facilities -
Receipt from Market Operations -
Receipt from Slaughterhouse Operation -
Receipt from Cemetery Operations -
Income from Printing and Publication -
Sales Revenue -
Sales Discounts -
Garbage Fees -
Hospital Fees -
Dividend Income -
Interest Income -
Service Concession Revenue -
Other Service Concession Revenue -
Lease Revenue -
Share in the Profit of Joint Venture -
Fines and Penalties - Business Income -
Other Business Income -
Total Business Income -
Total Service Income and Business Income -

Transfers, Assistance and Subsidy

Transfers from General Fund as Project Equity Share -
Transfers from General Fund of Unspent DRRMF -
Total Transfers -
 Shares, Grants and Donations
Shares -
Share from PAGCOR -
Share from PCSO -
Grants and Donations -
Grants and Donations in Cash -
Grants and Donations in Kind -
Grants from Concessionary loans -
Total Shares, Grants and Donations -
Gains
Gain from Changes in Fair Value of Financial Instruments -
Gain on Foreign Exchange (FOREX) -
Gain on Sale of Investments -
Gain on Sale of Investment Property -
Gain on Sale of Property, Plant and Equipment -
Gain on Initial Recognition of Biological Assets -
Gain on Sale of Biological Assets -
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to -
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to -
Gain from Initial Recognition of Agricultural Produce -
Gain on Sale of Intangible Assets -
Reversal of Impairment Losses -
Other Gains -
Total Gains -

Miscellaneous Income
Miscellaneous Income -

Other Non-Operating Income

Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties -
Total Revenue -

Less Current Operating Expenses

Personal Services
Salaries and Wages
Salaries and Wages - Regular -
Salaries and Wages - Casual/Contractual -
Total Salaries and Wages -
Other Compensation
Personal Economic Relief Allowance (PERA) -
Representation Allowance (RA) -
Transportation Allowance (TA) -
Clothing/Uniform Allowance -
Subsistence Allowance -
Laundry Allowance -
Quarters Allowance -
Productivity Incentive Allowance -
 Overseas Allowance -
Honoraria -
Hazard Pay -
Longevity Pay -
Overtime and Night Pay -
Year End Bonus -
Cash Gift -
Other Bonuses and Allowances -
Total Other Compensation -
Personnel Benefit Contributions
Retirement and Life Insurance Premiums -
Pag-IBIG Contributions -
PhilHealth Contributions -
Employees Compensation Insurance Premiums -
Provident/Welfare Fund Contributions -
Total Personnel Benefit Contributions -
Other Personnel Benefits
Pension Benefits -
Retirement Gratuity -
Terminal Leave Benefits -
Other Personnel Benefits -
Total Other Personnel Benefits -
Total Personal Services -

Maintenance and Other Operating Expenses

Traveling Expenses
Traveling Expenses - Local -
Traveling Expenses - Foreign -
Total Traveling Expenses -
Training and Scholarship Expenses
Training Expenses -
Scholarship Grants/Expenses -
Total Training and Scholarship Expenses -
Supplies and Materials Expenses
Office Supplies Expenses -
Accountable Forms Expenses -
Non-Accountable Forms Expenses -
Animal/Zoological Supplies Expenses -
Food Supplies Expenses -
Welfare Goods Expenses -
Drugs and Medicines Expenses -
Medical, Dental and Laboratory Supplies Expenses -
Fuel, Oil and Lubricants Expenses -
Agricultural and Marine Supplies Expenses -
Textbooks and Instructional Materials Expenses -
Military, Police and Traffic Supplies Expenses -
Chemical and Filtering Supplies Expenses -
Other Supplies and Materials Expenses -
 Total Supplies and Materials Expenses -
Utility Expenses
Water Expenses -
Electricity Expenses -
Total Utility Expenses -
Communication Expenses
Postage and Courier Services -
Telephone Expenses -
Internet Subscription Expenses -
Cable, Satellite, Telegraph and Radio Expenses -
Total Communication Expenses -
Awards/Rewards and Prizes
Awards/Rewards Expenses -
Prizes -
Total Awards/Rewards and Prizes -
Survey, Research, Exploration and Development Expenses
Survey Expenses -
Research, Exploration and Development Expenses -
Total Survey, Research, Exploration and Development Expenses -
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses -
Desilting and Dredging Expenses -
Total Demolition/Relocation and Desilting/Dredging Expenses -
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses -
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses -
Intelligence Expenses -
Extraordinary and Miscellaneous Expenses -
Total Confidential, Intelligence and Extraordinary Expenses -
Professional Services
Legal Services -
Auditing Services -
Consultancy Services -
Other Professional Services -
Total Professional Services -
General Services
Environment/Sanitary Services -
Janitorial Services -
Security Services -
Other General Services -
Total General Services -
Repairs and Maintenance
Repairs and Maintenance - Investment Property -
Repairs and Maintenance - Land Improvements -
Repairs and Maintenance - Infrastructure Assets -
Repairs and Maintenance - Buildings and Other Structures -
Repairs and Maintenance - Machinery and Equipment -
Repairs and Maintenance - Transportation Equipment -
Repairs and Maintenance - Furniture and Fixtures -
Repairs and Maintenance - Leased Assets -
Repairs and Maintenance - Leased Assets Improvements -
Repairs and Maintenance - Other Property, Plant and Equipment -
 Total Repairs and Maintenance -
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses -
Fidelity Bond Premiums -
Insurance Expenses -
Total Taxes, Insurance Premiums and Other Fees -
Other Maintenance and Operating Expenses
Advertising Expenses -
Printing and Publication Expenses -
Representation Expenses -
Transportation and Delivery Expenses -
Rent Expenses -
Membership Dues and Contributions to Organizations -
Subscription Expenses -
Donations -
Other Maintenance and Operating Expenses -
Total Other Maintenance and Operating Expenses -
Total Maintenance and Other Operating Expenses -

Financial Expenses
Financial Expenses
Management Supervision/Trusteeship Fees -
Interest Expenses -
Guarantee Fees -
Bank Charges -
Commitment Fees -
Other Financial Charges -

Total Financial Expenses -

Non-Cash Expenses
Depreciation
Depreciation - Investment Property -
Depreciation - Land Improvements -
Depreciation - Infrastructure Assets -
Depreciation - Buildings and Other Structures -
Depreciation - Machinery and Equipment -
Depreciation - Transportation Equipment -
Depreciation - Furniture, Fixtures and Books -
Depreciation - Leased Assets -
Depreciation - Leased Assets Improvements -
Depreciation - Service Concession Assets -
Depreciation - Other Property, Plant and Equipment -
Total Depreciation -
Amortization
Amortization - Intangible Assets -
 Impairment Loss
Impairment Loss - Financial Assets Held to Maturity -
Impairment Loss - Loans and Receivables -
Impairment Loss - Lease Receivables -
Impairment Loss - Investments in GOCCs -
Impairment Loss - Investments in Joint Venture -
Impairment Loss - Other Receivables -
Impairment Loss - Inventories -
Impairment Loss - Investment Property -
Impairment Loss - Property, Plant and Equipment -
Impairment Loss - Intangible Assets -
Total Impairment Loss -
Total Non-Cash Expenses -

Current Operating Expenses -

Surplus (Deficit) from Current Operations -

Financial Assistance/Subsidy
Subsidy from National Government -
Subsidy from Local Government Units -
Subsidy from Government-Owned and/or Controlled Corporations -
Subsidy from Other Funds -
Subsidy from General Fund Proper/Other Special Accounts -
Subsidy from Other Local Economic Enterprise -
Total Financial Assistance/Subsidy -
Less: Financial Assistance/Subsidy to LGUs, GOCCs, NGOs/POs
Subsidy to NGAs -
Subsidy to Local Government Units -
Subsidy to Other Funds -
Subsidy to General Fund Proper/Special Accounts -
Subsidy to Local Economic Enterprises -
Subsidies - Others -
Total Financial Assistance/Subsidy to LGUs, GOCCs, NGOs/Pos -
Net Financial Assistance/Subsidy -

Transfers
Transfers of Unspent Current Year DRRM Funds to the Trust Funds -
Transfers for Project Equity Share /LGU Counterpart -
Total Transfers -

Other Non-Operating Income

Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties -
Gains
Gain from Changes in Fair Value of Financial Instruments -
 Gain on Foreign Exchange (FOREX) -
Gain on Sale of Investments -
Gain on Sale of Investment Property -
Gain on Sale of Property, Plant and Equipment -
Gain on Initial Recognition of Biological Assets -
Gain on Sale of Biological Assets -
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to P -
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to P -
Gain from Initial Recognition of Agricultural Produce -
Gain on Sale of Intangible Assets -
Reversal of Impairment Losses -
Other Gains -
Total Gains -
Losses
Loss on Foreign Exchange (FOREX) -
Loss on Sale of Investments -
Loss on Sale of Investment Property -
Loss on Sale of Propery, Plant and Equipment -
Loss on Sale of Biological Assets -
Loss on Sale of Intangible Assets -
Loss on Sale of Assets -
Loss on Initial Recognition of Biological Assets -
Loss of Assets -
Loss on Guaranty -
Other Losses -
Total Losses -
Surplus (Deficit) for the period -

PREPARED BY: CERTIFIED CORRECT:

MAY ANN J. VELUZ ROLANDO T. DOMINGO

Barangay Treasurer Municipal Accountant
lic of the Philippines
arangay LAWY
IPALITY OF CAPAS
ovince of Tarlac

T OF FINANCIAL PERFORMANCE
Ended December 31, 2014
 CERTIFIED CORRECT:

ROLANDO T. DOMINGO
Municipal Accountant
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

STATEMENT OF FINANCIAL PERFORMANCE

For theYear Ended December 31, 2014

Revenue
Tax Revenue
Service and Business Income
Shares, Grants and Donations
Miscellaneous Income

Total Revenue

Less: Current Operating Expenses

Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Direct Costs
Non-Cash Expenses

Total Current Operating Expenses

Surplus/(Deficit) from Current Operations

Net Financial Assistance/Subsidy

Transfers
Gains
Sale of Assets
Losses

Surplus/(Deficit) for the period

PREPARED BY: CERTIFIED CORRECT:

MAY ANN J. VELUZ ROLANDO T. DOMINGO

Barangay Treasurer
pines
Y
CAPAS
c

ERFORMANCE
er 31, 2014

-
-
-
-

-
-
-
-
-

-
-
-
-
-

CERTIFIED CORRECT:

ROLANDO T. DOMINGO
Municipal Accountant
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

STATEMENT OF CHANGES IN NET ASSETS/EQUITY

For the Year Ended December 31, 2014

Balance, January 1
Prior Period Adjustments/Unrecorded Income and Expenses
Restated balance

Changes in Net Assets/Equity for the Calendar Year

Surplus/Deficit for the period
Total recognized revenue and expense for the period

Balance, December 31

PREPARED BY: CERTIFIED CORRECT:

MAY ANN J. VELUZ ROLANDO T. DOMINGO

Barangay Treasurer Municipal Accountant
TS/EQUITY
14

-
(42,565.73)
(42,565.73)

-
-

(42,565.73)

CERTIFIED CORRECT:

ROLANDO T. DOMINGO
Municipal Accountant
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

POST - CLOSING TRIAL BALANCE

For the Year Ended December 31, 2014

Account Title Account Code

Cash in Bank - Local Currency, Current Account 1 01 02 010
Water Supply Systems 1 07 03 040
Accumulated Depreciation - Water Supply Systems 1 07 03 041
Buildings 1 07 04 010
Accumulated Depreciation - Buildings 1 07 04 011
Office Equipment 1 07 05 020
Accumulated Depreciation - Office Equipment 1 07 05 021
Information and Communication Technology Equipment 1 07 05 030
Accumulated Depreciation - Information and Communication Technology Equipment 1 07 05 031
Agricultural and Forestry Equipment 1 07 05 040
Accumulated Depreciation - Agricultural and Forestry Equipment 1 07 05 041
Communication Equipment 1 07 05 070
Accumulated Depreciation - Communication Equipment 1 07 05 071
Other Machinery and Equipment 1 07 05 990
Accumulated Depreciation - Other Machinery and Equipment 1 07 05 991
Furniture and Fixtures 1 07 07 010
Accumulated Depreciation - Furniture and Fixtures 1 07 07 011
Due to BIR 2 02 01 010
Government Equity 3 01 01 010
Prior Period Adjustment 3 01 01 020
Real Property Tax- Basic 4 01 02 040
Share from Internal Revenue Collections (IRA) 4 01 06 010
Subsidy from Government-Owned and/or Controlled Corporations 4 03 01 030
Clothing/Uniform Allowance 5 01 02 040
Productivity Incentive Allowance 5 01 02 080
Honoraria 5 01 02 100
Cash Gift 5 01 02 150
Other Bonuses and Allowances 5 01 02 990
Traveling Expenses - Local 5 02 01 010
Training Expenses 5 02 02 010
Office Supplies Expenses 5 02 03 010
Drugs and Medicines Expenses 5 02 03 070
Fuel, Oil and Lubricants Expenses 5 02 03 090
Other Supplies and Materials Expenses 5 02 03 990
Electricity Expenses 5 02 04 020
Auditing Services 5 02 11 020
Environment/Sanitary Services 5 02 12 010
Security Services 5 02 12 030
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040
Repairs and Maintenance - Transportation Equipment 5 02 13 060
Taxes, Duties and Licenses 5 02 16 010
 Account Title Account Code
Fidelity Bond Premiums 5 02 16 020
Membership Dues and Contributions to Organizations 5 02 99 060
Other Maintenance and Operating Expenses 5 02 99 990
Depreciation - Infrastructure Assets 5 05 01 030
Depreciation - Buildings and Other Structures 5 05 01 040
Depreciation - Machinery and Equipment 5 05 01 050
Depreciation - Furniture, Fixtures and Books 5 05 01 070
TOTAL

PREPARED BY: CERTIFIED CORRE

MAY ANN J. VELUZ ROLANDO T. DOMIN

Barangay Treasurer Municipal Accounta
 Republic of the Philippines
Barangay LAWY
MUNICIPALITY OF CAPAS
Province of Tarlac

OST - CLOSING TRIAL BALANCE

or the Year Ended December 31, 2014

AMOUNT
Debit Credit
671,575.51
199,630.00
9,482.43
704,427.57
33,460.31
668,450.55
127,005.60
37,500.00
7,125.00
24,200.00
2,299.00
141,526.00
13,445.00
140,000.00
13,300.00
165,790.00
15,750.05
253,467.89
2,277,764.35
 AMOUNT
Debit Credit

2,753,099.63 2,753,099.63

CERTIFIED CORRECT:

ROLANDO T. DOMINGO
Municipal Accountant