Escolar Documentos
Profissional Documentos
Cultura Documentos
190,000.00
600,000.00
15.00
18,000.00
125,000.00
36,680.00
600,000.00
15.00
790,015.00
779,695.00
10,320.00
10,320.00
ASSETS
Current Assets
Cash-Collecting Officer
Petty Cash
Cash-MDS Regular
Office Supplies Inventory
Property, Plant and Equipment
Office Equipment
Less Accum. Depr. - Office Equipment
Other Assets
Advances for Payroll
Advances to Officers and Employees
TOTAL ASSETS
LIABILITIES AND GOVERNMENT EQUITY
Liabilities
Current Liabilities
Accounts Payable
Due to Officers and Employees
Due to BIR
Due to GSIS
Due to PhilHealth
Due to PAG-IBIG
TOTAL LIABILITIES
Equity
Government Equity
TOTAL LIABILITIES AND EQUITY
120,000.00
22,800.00
100.00
10,320.00
2,500.00
5%
97,200.00
110,120.00
4,050.00
2,000.00
3,000.00
9,050.00
101,070.00
110,120.00
114,000.00
22800
101,070.00
-
101,070.00
101,070.00
45,000.00
5,000.00
25.00
90.00
2,500.00
5,000.00
10,000.00
3,000.00
22,800.00
194,485.00
93,415.00
101,070.00
PARTICULARS
Cash-Collecting Officer
Petty Cash
Cash-MDS Regular
Office Supplies Inventory
Office Equipment
Accum. Depr. - Office Equipment
Advances for Payroll
Advances to Officers and Employees
Accounts Payable
Due to Officers and Employees
Due to BIR
Due to GSIS
Due to PhilHealth
Due to PAG-IBIG
Government Equity
Acct. Code
1-01-01-010
1-01-01-020
1-01-04-040
1-04-04-010
1-06-05-020
1-06-05-021
1-99-01-020
1-99-01-040
2-01-01-010
2-01-01-020
2-02-01-010
2-02-01-020
2-02-01-040
2-02-02-030
3-01-01-010
DEBIT
100.00
10,320.00
2,500.00
120,000.00
-
132,920.00
CREDIT
5%
6000
22,800.00
4,050.00
2,000.00
3,000.00
101,070.00
132,920.00
114,000.00
22800
PARTICULARS
Cash-Collecting Officer
Petty Cash
Cash-MDS Regular
Office Supplies Inventory
Office Equipment
Advances for Payroll
Advances to Officers and Employees
Accounts Payable
Due to Officers and Employees
Due to BIR
Due to GSIS
Due to PhilHealth
Due to PAG-IBIG
Permit Fees
Inspection Fees
Fines and Penalties- Service Income
Rent Income
Other Service Income
Subsidy Income from National Government
Salaries and Wages - Regular
PERA
Travelling Expenses
Office Supplies Expense
Office Supplies Expense
Water
Electricity
Telephone
Acct. Code
1-01-01-010
1-01-01-020
1-01-04-040
1-04-04-010
1-06-05-020
1-99-01-020
1-99-01-040
2-01-01-010
2-01-01-020
2-02-01-010
2-02-01-020
2-02-01-040
2-02-02-030
4-02-01-010
4-02-01-100
4-02-01-140
4-02-02-050
4-02-01-990
4-07-01-010
5-01-01-010
5-01-02-010
5-02-01-010
5-02-03-010
5-02-03-010
5-02-04-010
5-02-04-020
5-02-05-020
DEBIT
100.00
10,320.00
2,500.00
120,000.00
-
45,000.00
5,000.00
25.00
90.00
2,500.00
5,000.00
10,000.00
3,000.00
203,535.00
CREDIT
5%
4,050.00
2,000.00
3,000.00
194,485.00
203,535.00
6000
114,000.00
22800
PARTICULARS
Cash-Collecting Officer
Petty Cash
Cash-MDS Regular
Office Supplies Inventory
Office Equipment
Accum. Depr. - Office Equipment
Advances for Payroll
Advances to Officers and Employees
Accounts Payable
Due to Officers and Employees
Due to BIR
Due to GSIS
Due to PhilHealth
Due to PAG-IBIG
Permit Fees
Inspection Fees
Fines and Penalties- Service Income
Rent Income
Other Service Income
Subsidy Income from National Government
Salaries and Wages - Regular
PERA
Travelling Expenses
Office Supplies Expense
Office Supplies Expense
Water
Electricity
Telephone
Depreciation - Machinery and Equipment
Acct. Code
1-01-01-010
1-01-01-020
1-01-04-040
1-04-04-010
1-06-05-020
1-06-05-021
1-99-01-020
1-99-01-040
2-01-01-010
2-01-01-020
2-02-01-010
2-02-01-020
2-02-01-040
2-02-02-030
4-02-01-010
4-02-01-100
4-02-01-140
4-02-02-050
4-02-01-990
4-07-01-010
5-01-01-010
5-01-02-010
5-02-01-010
5-02-03-010
5-02-03-010
5-02-04-010
5-02-04-020
5-02-05-020
5-05-01-050
DEBIT
100.00
10,320.00
2,500.00
120,000.00
-
45,000.00
5,000.00
25.00
90.00
2,500.00
5,000.00
10,000.00
3,000.00
22,800.00
226,335.00
CREDIT
5%
22,800.00
4,050.00
2,000.00
3,000.00
194,485.00
226,335.00
6000
114,000.00
22800
Account Title
1.)
Cash-Collecting Officer
Permit Fees
Inspection Fees
Rent Income
Fines and Penalties Service Income
Other Service Income
Total
Account Code
1-01-01-010
4-02-01-010
4-02-01-100
4-02-02-050
4-02-01-140
4-02-01-990
Debit
600,000.00
600,000.00
4-02-01-010
4-02-01-100
4-02-02-050
4-02-01-140
4-02-01-990
350,000.00
150,000.00
30,000.00
20,000.00
50,000.00
600,000.00
1-01-04-040
4-07-01-010
190,000.00
1-06-05-020
1-04-04-010
2-01-01-010
120,000.00
5,000.00
5-01-01-010
5-01-02-010
2-01-01-020
45,000.00
5,000.00
8.)
Advances for Payroll
Cash-MDS Regular
1-99-01-020
1-01-04-040
36,450.00
36,450.00
2-01-01-020
1-99-01-020
2-02-01-010
2-02-01-020
2-02-02-030
2-02-01-040
50,000.00
50,000.00
To record liquidation of payroll fund
10.)
Water
Electricity
Telephone
Accounts Payable
Cash-MDS Regular
5-02-04-010
5-02-04-020
5-02-05-020
2-01-01-010
1-01-04-040
5,000.00
10,000.00
3,000.00
125,000.00
143,000.00
To record payment of expenses and accounts payable for PPE and Office Supplies
11.)
Petty Cash
Cash-MDS Regular
1-01-01-020
1-01-04-040
100.00
100.00
5-02-03-010
1-01-01-020
90.00
90.00
1-99-01-040
30.00
Cash-MDS Regular
1-01-04-040
30.00
5-02-01-010
1-01-01-010
1-99-01-040
25.00
5.00
30.00
1-01-01-010
1-01-01-020
10.00
4-07-01-010
1-01-01-010
15.00
15.00
To record remittance of refunds to BTR
17.)
Petty Cash
Cash-MDS Regular
1-01-01-020
1-01-04-040
100.00
100.00
2-02-01-010
4-07-01-010
4,500.00
5-02-03-010
1-04-04-010
2,500.00
2,500.00
Credit
350,000.00
150,000.00
30,000.00
20,000.00
50,000.00
600,000.00
600,000.00
600,000.00
190,000.00
200,000
125,000.00
50,000.00
5%
36,450.00
36,450.00
8%
4000
36,450.00
4,500.00
4,050.00
3,000.00
2,000.00
50,000.00
143,000.00
143,000.00
e Supplies
100.00
100.00
90.00
90.00
5%
6250
5%
7150
30.00
30.00
30.00
30.00
10.00
15.00
15.00
100.00
100.00
4,500.00
2,500.00
2,500.00
#REF!
6,000.00
250.00
6,250.00
10,000.00
5-05-01-050
1-06-05-021
22,800.00
22,800.00
4-03-01-010
3-03-01-010
194,485.00
194,485.00
3-03-01-010
5-01-01-010
5-01-02-010
5-02-01-010
5-02-03-010
5-02-03-010
5-02-04-010
5-02-04-020
5-02-05-020
5-05-01-050
93,415.00
93,415.00
To close expense accounts to Income and Expenses Summary
3.)
Income and Expense Summary
Government Equity
3-03-01-010
3-01-01-010
101,070.00
101,070.00
22,800.00
22,800.00
194,485.00
194,485.00
45,000.00
5,000.00
25.00
90.00
2,500.00
5,000.00
10,000.00
3,000.00
22,800.00
93,415.00
101,070.00
101,070.00
Cash-Collecting Officer
Cash-Collecting Officer
Cash-Collecting Officer
Cash-Collecting Officer
Cash-Collecting Officer
1-01-01-010
1-01-01-010
1-01-01-010
1-01-01-010
1-01-01-010
600,000.00
5.00
10.00
600,015.00
Petty Cash
Petty Cash
Petty Cash
Petty Cash
1-01-01-020
1-01-01-020
1-01-01-020
1-01-01-020
100.00
Cash-MDS Regular
Cash-MDS Regular
Cash-MDS Regular
Cash-MDS Regular
Cash-MDS Regular
Cash-MDS Regular
1-01-04-040
1-01-04-040
1-01-04-040
1-01-04-040
1-01-04-040
1-01-04-040
190,000.00
100.00
200.00
190,000.00
Office Supplies Inventory
Office Supplies Inventory
1-04-04-010
1-04-04-010
5,000.00
5,000.00
Office Equipment
1-06-05-020
120,000.00
1-99-01-020
1-99-01-020
36,450.00
36,450.00
1-99-01-040
1-99-01-040
30.00
30.00
Accounts Payable
Accounts Payable
2-01-01-010
2-01-01-010
2-01-01-020
2-01-01-020
50,000.00
Due to BIR
Due to BIR
2-02-01-010
2-02-01-010
4,500.00
125,000.00
125,000.00
4,500.00
Due to GSIS
Due to PhilHealth
Due to PAG-IBIG
2-02-01-020
2-02-01-040
2-02-02-030
Permit Fees
Permit Fees
Inspection Fees
Inspection Fees
Fines and Penalties- Service Income
Fines and Penalties- Service Income
Rent Income
Other Service Income
Other Service Income
Rent Income
4-02-01-010
4-02-01-010
4-02-01-100
4-02-01-100
4-02-01-140
4-02-01-140
4-02-01-140
4-02-01-990
4-02-01-990
4-02-02-050
4-07-01-010
4-07-01-010
4-07-01-010
15.00
5-01-01-010
5-01-02-010
5-02-01-010
5-02-03-010
5-02-03-010
5-02-04-010
5-02-04-020
5-02-05-020
45,000.00
5,000.00
25.00
90.00
2,500.00
5,000.00
10,000.00
3,000.00
350,000.00
150,000.00
20,000.00
30,000.00
50,000.00
DEBIT
CREDIT
15.00
600,000.00
600,015.00
90.00
10.00
100.00
100.00
36,450.00
143,000.00
100.00
30.00
100.00
179,680.00
10,320.00
2,500.00
2,500.00
2,500.00
120,000.00
###
36,450.00
###
30.00
125,000.00
125,000.00
50,000.00
-
4,500.00
4,500.00
4,050.00
2,000.00
3,000.00
4,050.00
2,000.00
3,000.00
350,000.00
350,000.00
###
150,000.00
150,000.00
###
20,000.00
20,000.00
###
###
50,000.00
50,000.00
###
30,000.00
30,000.00
190,000.00
4,500.00
194,485.00
###
###
###
###
###
###
###
###
803,535.00
803,535.00
Account Title
1.)
Cash-Collecting Officer
Permit Fees
Inspection Fees
Rent Income
Fines and Penalties Service Income
Other Service Income
Total
Account Code
1-01-01-010
4-02-01-010
4-02-01-100
4-02-02-050
4-02-01-140
4-02-01-990
Debit
600,000.00
600,000.00
4-02-01-010
4-02-01-100
4-02-02-050
4-02-01-140
4-02-01-990
1-01-01-010
350,000.00
150,000.00
30,000.00
20,000.00
50,000.00
600,000.00
1-01-04-040
4-07-01-010
190,000.00
1-06-05-020
1-04-04-010
2-01-01-010
120,000.00
5,000.00
5-01-01-010
5-01-02-010
2-01-01-020
45,000.00
5,000.00
8.)
Advances for Payroll
Cash-MDS Regular
1-99-01-020
1-01-04-040
36,450.00
36,450.00
2-01-01-020
1-99-01-020
2-02-01-010
2-02-01-020
2-02-02-030
2-02-01-040
50,000.00
50,000.00
To record liquidation of payroll fund
10.)
Water
Electricity
Telephone
Accounts Payable
Cash-MDS Regular
Due To BIR
5-02-04-010
5-02-04-020
5-02-05-020
2-01-01-010
1-01-04-040
2-02-01-010
5,000.00
10,000.00
3,000.00
125,000.00
143,000.00
To record payment of expenses and accounts payable for PPE and Office Supplies
11.)
Petty Cash
Cash-MDS Regular
1-01-01-020
1-01-04-040
100.00
100.00
5-02-03-010
1-01-01-020
90.00
90.00
1-99-01-040
1-01-04-040
30.00
30.00
5-02-01-010
1-01-01-010
1-99-01-040
25.00
5.00
30.00
1-01-01-010
1-01-01-020
10.00
4-07-01-010
1-01-01-010
15.00
15.00
To record remittance of refunds to BTR
17.)
Petty Cash
Cash-MDS Regular
1-01-01-020
1-01-04-040
100.00
100.00
2-02-01-010
4-07-01-010
10,000.00
5-02-03-010
1-04-04-010
2,500.00
2,500.00
To record issuance of ofice supplies
Credit
350,000.00
150,000.00
30,000.00
20,000.00
50,000.00
600,000.00
600,000.00
600,000.00
190,000.00
0.05
125,000.00
50,000.00
36,450.00
36,450.00
36,450.00
4,500.00
4,050.00
3,000.00
2,000.00
50,000.00
137,000.00
6,000.00
143,000.00
e Supplies
100.00
100.00
90.00
90.00
30.00
30.00
8%
4,000.00
5%
5%
5%
5%
250.00
500.00
150.00
6,250.00
5%
7,150.00
30.00
30.00
10.00
15.00
15.00
100.00
100.00
10,000.00
2,500.00
2,500.00
6,000.00
250.00
6,250.00