Republic of the Philippines

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

Construction and Heavy Equipment

Firefighting Equipment and Accessories
Medical, Dental and Laboratory Equuipment
Military and Police Equipment
Sports Equipment
Technical and Scientific Equipment
Other Machineries and Equipment
Motor Vehicles
Watercrafts
Other Property, Plant and Equipment
Roads, Highways and Bridges
Parks, Plazas and Monuments
Irrigation, Canals and Laterals
Flood Controls
Waterways, Aqueducts, Seawalls, Riverwalls and Others
Other Public Infrastructures
Breeding Stocks
Accumulated Depreciation - Land Improvements
Accumulated Depreciation - Office Building
Accumulated Depreciation - Hospital and Health Centers
Accumulated Depreciation - Markets and Slaughterhouses
Accumulated Depreciation - Other Structures
Accumulated Depreciation - Office Equipment
Accumulated Depreciation - Furniture and Fixtures
Accumulated Depreciation - IT Equipment
Accumulated Depreciation - Library Books
Accumulated Depreciation - Communication Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Depreciation - Firefighting Equip. and Accessories
Accumulated Depreciation - Technical and Scientific Equip.
Accumulated Depreciation - Other Machineries and Equipment
Accumulated Depreciation - Motor Vehicles
Accumulated Depreciation - Watercrafts
Accumulated Depreciation - Other Prop., Plant & Equip.
Accounts Payable
Due to Officers and employees
Due to National Treasury
Due to BIR
Due to GSIS
Due to PAG-IBIG
Due to PhilHealth
Due to Other NGA's
due to other GOCC's
Due to LGU's
Due to other Funds
Performance/Bidders/Bailbonds Payable
Other Payables

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

Loans Payable - Domestic

Deferred Real Property Tax Income
Other Deferred Credits
Government Equity
Professional Tax
Business Tax
Community Tax
Real Property Tax
Other Local Taxes
Fees on Weight and Measures
Permit Fees
Registration Fees
Fines and Penalties - Permits and Licenses
Clearance and Certification Fees
Garbage Fees
Library Fees
Medical, Dental and Laboratory Fees
Other Service Income
Income from Markets
Income from Slaughterhouses
Landing and Parking Fees
Rent Income
Other Business Income
Interest Income
Internal Revenue Allotment
Share from PAGCOR/PCSO
Miscellaneous Income
Salaries and Wages - Regular
Salaries and Wages - Casual
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence, Laundry and Quarter Allowance
Productivity Incentive Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year End Bonus
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions
Terminal Leave Benefits
Other Personnel Benefits

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

Travelling Expenses - Local

Training Expenses
Office Supplies Expenses
Accountable Forms Inventory
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Gasoline, Oil and Lubricants Expenses
Other Supplies Expenses
Water Expenses
Electricity Expenses
Postage and Deliveries
Telephone Expenses - Landline
Telephone Expenses - Mobile
Membership Dues and Contributions to Organizations
Rent Expenses
Subscriptions Expenses
Other Professional Services
Repairs and Maintenance - Electrification, Power and Energy
Repairs and Maintenance - Office Buildings
Repairs and Maintenance - School Buildings
Repairs and Maintenance - Hospital & Health Centers
Repairs and Maintenance - Markets and Slaughterhouses
Repairs and Maintenance - Other Structures
Repairs and Maintenance - Office Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - IT Equipment and Software
Repairs and Maintenance - Machineries
Repairs and Maintenance - Agricultural, Fishery and Forestry
Repairs and Maintenance - Communication equipment
Repairs and Maintenance - Construction and heavy Equipment
Repairs and Maintenance - Sports Equipment
Repairs and Maintenance - Other Machineries and equipment
Repairs and Maintenance - Motor Vehicles
Repairs and Maintenance - Parks, Plazas and Monuments
Repairs and Maintenance - Artesian Wells, Reservoirs
Repairs and Maintenance - Irrigation, Canals and Laterals
Repairs and Maintenance - Waterways, Aqueducts, seawalls
Repairs and Maintenance - Other Public Infrastructures
Subsidy to National Government Agencies
Subsidy to Regional Offices/Staff Bureaus
Subsidy to Local Government Units
Subsidy to Other Funds
Donations
Intelligence Expenses
Fidelity Bond Premiums
Insurance Expenses
Depreciation-Land Improvements

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