Escolar Documentos
Profissional Documentos
Cultura Documentos
Province of Cebu
MUNICIPALITY OF MOALBOAL
TRIAL BALANCE
For the period ended December 31, 2011
Pre-Closing
GENERAL FUND
ACCOUNT TITLES
Cash in Vault
Petty Cash Fund
Payroll Fund
Cash in Bank - Local Currency, Current Account
Cash in Bank - Local Currency, Savings Account
Due from Officers and Employees
Real Property Tax Receivable
Due from NGA's
Due from LGU's
Due from other Funds
Receivables - Disallowances/Charges
Other Receivables
Office Supplies Inventory
Accountable Forms Inventory
Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies Inventory
Military and Police Supplies Inventory
Spare Parts Inventory
Other Agricultural, Fishery and Forestry Prod. Inventory
Deferred Charges
Land
Land Improvements
Electrification, Power and Energy Structures
Office Buildings
School Buildings
Hospitals and Health Centers
Markets and Slaughterhouses
Other Structures
Office Equipment
Furniture and Fixtures
IT Equipment and Software
Library Books
Machineries
Agricultural, Fishery and Forestry Equipment
Communication Equipment
ACCOUNT
CODE
101
104
106
111
112
123
127
136
138
144
146
149
155
156
159
160
164
167
176
182
201
202
205
211
212
213
214
215
221
222
223
224
226
227
229
DEBIT
451,488.07
676.45
229,535.18
15,754,126.93
1,638,809.71
1,983,286.91
5,005,413.14
123,179.68
38,432.92
607,915.51
348,908.18
85,405.42
931,412.75
143,022.10
615,318.20
660,003.60
5,700.00
1,262,410.00
44,550.00
199,093.21
2,036,133.83
4,826,537.51
1,909,975.83
13,168,962.74
1,138,657.35
344,170.00
11,282,816.80
6,463,785.41
914,370.77
4,604,085.12
2,485,371.50
11,532.69
8,750.00
3,600.00
2,067,419.20
CREDIT
230
231
233
234
235
236
240
241
244
250
251
252
255
256
257
260
282
302
311
313
314
315
321
322
323
324
329
330
331
336
340
341
344
350
401
403
411
412
413
414
415
416
417
418
424
427
439
23,240,277.07
2,250,000.07
996,859.00
200,000.00
34,490.00
42,200.55
1,195,705.77
4,625,215.00
499,580.00
405,048.45
3,000,000.00
1,429,813.92
2,497,369.76
200,000.00
3,304,732.85
74,999.74
798,000.00
1,303,165.14
714,943.26
46,462.95
736,398.00
13,540.65
338,276.52
243,980.88
1,176,975.30
2,933.64
224,999.97
321,300.00
1,137,857.16
9,288.15
8,451.00
468,432.63
377,370.00
117,825.54
12,281,878.53
502,974.80
(28,513.76)
584,899.74
308,481.65
73,502.91
19,037.50
2,239,875.54
(256,344.54)
465,369.99
232,521.45
6,000.00
1,563,239.39
444
451
455
501
564
582
583
588
598
601
605
606
609
613
616
618
619
628
636
637
640
642
648
664
665
670
678
701
705
711
713
714
715
716
717
720
721
722
723
724
725
731
732
733
734
742
749
4,788,094.09
5,005,413.14
2,274,347.43
82,891,236.02
300.00
2,972,829.00
202,664.96
522,069.66
225.00
39,765.00
638,150.90
64,947.00
157,812.06
465,147.00
370,222.10
402,370.50
367,997.50
899,118.04
2,125,914.85
494,106.00
95,152.57
265,464.79
165,222.22
95,802.09
50,281,686.00
66,723.08
118,673.46
12,421,481.24
4,513,900.73
1,512,910.00
1,316,400.00
1,146,400.00
256,000.00
148,500.00
102,000.00
993,132.02
326,504.80
20,000.00
111,521.36
317,500.00
1,042,387.00
1,402,049.13
248,425.84
633,857.50
64,670.10
490,717.75
2,522,700.00
751
753
755
756
757
758
761
765
766
767
771
772
773
778
782
786
799
805
811
812
813
814
815
821
822
823
826
827
829
830
835
840
841
852
854
855
857
860
871
872
874
877
878
882
892
893
902
1,706,669.23
445,073.01
189,032.00
1,200.00
7,600.00
22,235.00
3,466,512.11
66,415.20
55,445.00
2,302,154.68
1,240.00
126,664.84
324,561.71
1,200.00
20,700.00
44,034.20
3,000.00
13,698.00
163,438.25
90,000.00
14,376.00
100,547.57
88,249.00
1,250.00
70,352.00
161,835.95
2,800.00
15,799.75
4,750.00
555,127.87
1,553.00
4,300.00
805,070.00
1,032,665.00
46,180.00
152,866.44
8,544.00
55,930.75
3,600.00
20,000.00
407,000.00
20,000.00
1,843,977.05
2,300,000.00
20,775.00
325,680.57
868,776.76
Depreciation-Office Buildings
Depreciation-Hospital & Health Centers
Depreciation-Markets & Slaughterhouses
Depreciation-Other Structures
Depreciation-Office Equipment
Depreciation-Furniture & Fixtures
Depreciation-IT Equipment
Depreciation-Library Books
Depreciation-Communication Equipment
Depreciation-Construction & Heavy Equipment
Depreciation-Firefighting Equipment & Accessories
Depreciation-Technical & Scientific Equipment
Depreciation-Other Machineries & Equipment
Depreciation-Motor Vehicles
Depreciation-Watercrafts
Depreciation-Other Property, Plant & Equipment
Other Maintenance and Operating Expenses
TOTAL
911
913
914
915
921
922
923
924
929
930
931
936
940
941
944
950
969
476,628.84
30,975.30
490,932.00
9,027.10
225,517.68
162,653.92
784,650.20
1,955.76
149,999.98
214,200.00
758,571.44
6,192.10
5,634.00
312,288.42
251,580.00
78,550.36
3,284,135.05
181,006,578.45 181,006,578.45
PREPARED BY:
GLESENDA P. SABANAL
Administrative Aide VI (DEMO)
CERTIFIED CORRECT:
EMELITA P. ESTIMO
OIC-Municipal Accountant