C

1) Cash-Collecting Officers 1,575,000

Tuition Fees 800,000
Library Fees 100,000
Affiliation Fees 250,000
Printing & Publication Income 300,000
Diploma & Graduation Fees 75,000
Miscellaneous Income 50,000

2) Cash in Bank LCCA 1,575,000

Cash Collecting Officer 1,575,000

3) IT Equipment and Software 100,000

Due to BIR 5,000
Cash in Bank LCCA 95,000

4) Janitorial Services 30,000

Security Services 50,000
Due to BIR 4,300
Cash in Bank LCCA 75,700

5) Office Supplies Inventory 100,000

Due to BIR 5,000
Cash in Bank LCCA 95,000

6) Due to BIR 14,300

Cash in Bank LCCA 14,300

D
1) Cash-Collecting Officers 750,000
Due to National Treasury 750,000
Clearance & Certification Fees 200,000
Inspection Fees 100,000
Permit Fees 250,000
Processing Fees 150,000
Other Service Income 50,000

2) Due to National Treasury 750,000

Clearance & Certification Fees 200,000
Inspection Fees 100,000
Permit Fees 250,000
Processing Fees 150,000
Other Service Income 50,000
Cash-Collecting Officers 750,000
E
Department of Education (DepED) Department of Science and Technology (DOST)
1) Memo entry in RAOCO P 750,000
2) Cash-NT-MDS 750,000
SING 750,000
3) Due from NGAs 500,000 1) Cash-Collecting Officers 500,000
Cash-NT-MDS 500,000 Due to Other NGAs 500,000
2) Due from National Treasury 500,000
Cash-Collecting Officer 500,000
3) Cash-NT-MDS 500,000
Due from National Treasury 500,000
4) Communication Equipment 190,000
Medical, Dental, Lab Equip. 230,000
IT Equipment 45,000
Cash-NT-MDS 465,000
4) Communication Equipment 190,000 5) Due to Other NGAs 465,000
Medical, Dental, Lab Equip. 230,000 Communication Equipment 190,000
IT Equipment 45,000 Medical, Dental, Lab Equip. 230,000
Due from NGAs 465,000 IT Equipment 45,000
5) Cash-Collecting Officer 35,000 6) Due to Other NGAs 35,000
Due from NGAs 35,000 Cash-NT-MDS 35,000
6) SING 35,000
Cash-Collecting Officer 35,000
7) Negative posting in obligation column of RAOCO
P 35,000.

F
1) Cash-Collecting Officers 125,000
Seminar Fees 125,000

2) Cash in Bank LCCA 125,000

Cash-Collecting Officers 125,000

3) Office Supplies Expenses 27,500

Due to BIR 1,230
Cash in Bank LCCA 26,270

4) Food Supplies Expenses 45,000

Due to BIR 2,800
Cash in Bank LCCA 42,200

5) Postage and Deliveries 5,000

Other Professional Services 35,000
 Cash in Bank LCCA 40,000

6) Due to BIR 4,030

Cash in Bank LCCA 4,030

7) Seminar Fees 12,500

Due to National Treasury 12,500

8) Due to National Treasury 12,500

Cash in Bank LCCA 12,500

G
1) Memo entry in RAOMO P 13,000.

2) Due from Officers and Employees 13,000

Cash-NT-MDS 13,000

3) Traveling Expenses Local 12,350

Due from Officers and Employees 12,350

4) Cash-Collecting Officers 650

Due from Officers and Employees 650

5) Negative posting in obligation column of RAOMO P 650.

6) Subsidy Income from National Government 650

Cash-Collecting Officers 650

I
1. Memo entry in RAOCO.
2. Cash NT,MDS 5,000,000
SING 5,000,000
3. Cash CO 250,000
P/B/B Bonds Payable 250,000
4. Advances to Contractors 750,000
Cash NT, MDS 750,000
5. CIP Agency Assets 2,500,000
Advances to Contractors 750,000
Accounts Payable 1,750,000
6. Accounts Payable 1,750,000
Cash NT,MDS 1,343,750
Guaranty Deposits Payable 250,000
 Due to BIR 156,250
7. CIP Agency Assets 2,200,000
Accounts Payable 2,200,000
8. Negative posting of P 300,000.
9. Accounts Payable 2,200,000
Cash NT,MDS 2,062,500
Due to BIR 137,500
10. Office Building 4,700,000
CIP Agency Assets 4,700,000
11. P/B/B Bonds Payable 250,000
Cash NT,MDS 250,000
12. Guaranty Deposits Payable 250,000
Cash NT,MDS 250,000
13. Due to BIR 293,750
Cash NT,MDS 293,750