trial balance 2014 gf revised

AKLAN STATE UNIVERSITYCollege of Industrial Technology

General FundPost-Closing Trial BalanceAs of December 31, 2013

.

ACCOUNT DEBIT CREDIT ACCOUNTS CODE

A S S E T S

Current AssetsCash - Collecting Officers 102 - Payroll Fund 106 - Cash in Bank - LC, CA, GF 111A 136,028.05 Cash in Bank - LC, CA, TF 111B 672,858.20 Cash in Bank - LC, CA, TF 111C -

ReceivablesAccounts Receivable 121 - Advances to Officers & Employees 148 - Disallowed / Charges 146 - Other Receivables 149 -

InventoriesOffice Supplies Inventories 155 - Gasoline, Oil and Lubricants Inventory 161 - Spare Parts Inventory 167 -

Property, Plant and EquipmentLand 201 66,929.06 Land Improvements 202 369,359.33

Accum Dep - Land Improvements 302 161,693.88 Buildings 211 16,011,327.13

Accum Dep - Buildings 311 8,776,727.67 Office Equipment 221 1,658,665.50

Accum Dep - Office Equipment 321 1,343,468.39 Furnitures & Fixtures 222 840,557.55

Accum Dep - Furniture & Fixtures 322 572,261.54 IT Equipment & Software 223 423,105.96

Accum Dep - IT Equipment & Software 323 380,795.36 Books 224 164,745.64

Accum Dep - Books 324 179,704.48 Machineries 226 1,716,914.00

Accum Dep - Machineries 326 1,542,819.60 Other Property, Plant and Equipment 250 90,100.00

Accum Dep - Other PPE 350 77,160.00

LIABILITIESCurrent Liabilities

Accounts Payable 401 117,395.28 Due to Officers & Employees 403 - Interest Payable 409 - Due to BIR 412 - Due to GSIS 413 0.00 Due to HDMF 414 0.00 Due to PHIC 415 - Due to STF 424 - Other Payables 439 672,858.20

CAPITALGovernment Equity 501 8,325,706.02 Income & Expense Summary 512 - Retained Earnings 513 - Prior Years Adjustments 684 -

TOTAL 22,150,590.42 22,150,590.42

Certified Correct: -

IVAN LUVIC G. IDALA Accountant I


General FundTrial Balance

As of January 31, 2014.

ACCOUNT Beginning Beginning ACCOUNTS CODE BALANCES BALANCES

DR CR

A S S E T S

Current AssetsCash - Collecting Officers 1 01 01 010 - Payroll Fund 1 99 01 020 - Cash in Bank - LC, CA, GF 1 01 02 020 136,028.05 Cash in Bank - LC, CA, TF 1 01 02 020 672,858.20 Cash in Bank - LC, CA, TF 1 01 02 020 -

ReceivablesAccounts Receivable 1 03 01 010 - Advances to Officers & Employees 1 99 01 040 - Interest Receivable 1 03 01 050 - Due from NGAs 1 03 03 010 - Due from Operating Units 1 03 04 040 - Due from Regional Offices / Bureaus (BIR) 1 03 04 020 - Due from Operating Units 1 03 04 040 - Disallowed / Charges 1 03 05 010 - Other Receivables 1 03 05 990 -

InventoriesOffice Supplies Inventory 1 04 04 010 - Fuel, Oil and Lubricants Inventory 1 04 04 080 - Other Supplies and Materials Inventory 1 04 04 990 -

Property, Plant and EquipmentLand 1 06 01 010 66,929.06 Land Improvements, Aquaculture Structures 1 06 02 010 369,359.33

Accum Dep - Land Improvements 1 06 02 011 161,693.88 Buildings 1 06 04 010 16,011,327.13

Accum Dep - Buildings 1 06 04 011 8,776,727.67 Office Equipment 1 06 05 020 1,658,665.50

Accum Dep - Office Equipment 1 06 05 021 1,343,468.39 Furnitures & Fixtures 1 06 07 010 840,557.55

Accum Dep - Furniture & Fixtures 1 06 07 011 572,261.54 Information & Communication Tech Equipmen 1 06 05 030 423,105.96

Accum Dep - Info & Comm Tech Equipment 1 06 05 031 380,795.36 Books 1 06 07 020 164,745.64

Accum Dep - Books 1 06 07 021 179,704.48 Machinery 1 06 05 010 1,716,914.00

Accum Dep - Machinery 1 06 05 011 1,542,819.60 Other PPE 1 06 99 990 90,100.00

Accum Dep - Other PPE 1 06 99 991 77,160.00


Accounts Payable 2 01 01 010 117,395.28 Due to Officers & Employees 2 01 01 020 - Interest Payable 2 01 01 050 - Due to BIR 2 02 01 010 - Due to GSIS 2 02 01 020 - Due to Pag- Ibig 2 02 01 030 - Due to PHIC 2 02 01 040 - Due to NGAs 2 02 01 050 - Due to GOCCS 2 02 01 060 - Due to Operating Units - IGP 2 03 01 040 - Due to Operating Units - STF 2 03 01 040 - Guaranty/Security Deposit Payable 2 04 01 040 - Other Payables 2 99 99 990 672,858.20

CAPITALAccumulated Surplus / (Deficit) 3 01 01 010 8,325,706.02 Revenue & Expense Summary 3 03 01 010 - Accumulated Surplus / (Deficit) 3 03 01 010 - Accumulated Surplus / (Deficit) 3 03 01 010 -

INCOME




DR CR

Subsidy from National Government 4 03 01 010 - Subsidy from Other NGA - Main 4 03 01 020 - Interest Income 4 02 02 210 -

EXPENSESalaries & Wages - Regular 5 01 01 010 - Salaries & Wages - Casual / Contractual 5 01 01 020 - Salaries & Wages - Casual / Contractual 5 01 01 020 - Salaries & Wages - Casual / Contractual 5 01 01 020 - Salaries & Wages - Casual / Contractual 5 01 01 020 - Personnel Economic Relief Allowance 5 01 02 010 - Personnel Economic Relief Allowance 5 01 02 010 - Representation Allowance 5 01 02 020 - Transportation Allowance 5 01 02 030 - Clothing Allowance 5 01 02 040 - Subsistence, Laundry, Quarter Allowance 5 01 02 050 - Productivity Incentive Benefits 5 01 02 080 - Other Bonus & Allowances 5 01 02 990 - Honoraria 5 01 02 100 - Hazard Pay 5 01 02 110 - Longevity Pay 5 01 02 120 - Overtime & Night Pay 5 01 02 130 - Cash Gift 5 01 02 150 - Year End Bonus 5 01 02 140 - Life & Retirement Insurance Premiums 5 01 03 010 - Pag-Ibig Contributions 5 01 03 020 - Philhealth Contributions 5 01 03 030 - Employees Compensation Insurance Premiums 5 01 03 040 - Terminal Leave Benefits 5 01 04 030 - Health Worker's Benefits 5 01 04 990 - Other Personal Benefits 5 01 04 990 - Traveling Expense - Local 5 02 01 010 - Traveling Expense - Foreign 5 02 01 020 - Training Expenses 5 02 02 010 - Office Supplies Expense 5 02 03 010 - Accountable Forms Expenses 5 02 03 020 - Food/Non-food Expenses 5 02 03 050 - Medical, Dental & Laboratory Supplies Exp 5 02 03 080 - Gasoline, Oil & Lubricants Expenses 5 02 03 090 - Texbooks & Instructional Materials Exp 5 02 03 110 - Other Supplies & Materials 5 02 03 990 - Water Expenses 5 02 04 010 - Electricity Expenses 5 02 04 020 - Other Supplies & Materials 5 02 03 990 - Postage & Deliveries 5 02 05 010 - Telephone Expenses 5 02 05 020 - Telephone Expenses - Mobile 5 02 05 020 - Internet Subscription Expenses 5 02 05 030 - Membership Dues & Contribuitions to Org 5 02 99 070 - Advertising Expense 5 02 99 010 - Representation Expense 5 02 99 030 - Transportation & Delivery Expenses 5 02 99 040 - Subscription Expense 5 02 99 070 - Auditing Services 5 02 11 020 - Other General Services 5 02 12 990 - Janitorial Services 5 02 12 020 - Security Services 5 02 12 030 - Other Professional Services 5 02 11 990 - Repairs & Maintenance - Buildings & Other St 5 02 13 040 - Repairs & Maintenance - Buildings & Other St 5 02 13 040 - Repairs & Maintenance - Buildings & Other St 5 02 13 040 - Repairs & Maintenance - Machinery & Equipm5 02 13 050 - Repairs & Maintenance - Furniture & Fixtures 5 02 13 070 - Repairs & Maintenance - Machinery & Equipm5 02 13 050 - Repairs & Maintenance - Machinery & Equipm5 02 13 050 - Repairs & Maintenance - Machinery & Equipm5 02 13 050 - Repairs & Maintenance - Machinery & Equipm5 02 13 050 -




DR CR

Repairs & Maintenance - Transportation Equi 5 02 13 060 - Repairs & Maintenance - Other PPE 5 02 13 990 - Extraordinary & Miscellaneous Expenses 5 02 10 030 - Extraordinary & Miscellaneous Expenses 5 02 10 030 - Taxes, Duties, Licenses 5 02 15 010 - Fidelity Bond Premium 5 02 15 020 - Insurance Expense 5 02 15 030 - Depreciation - Land Improvement 5 05 01 020 - Depreciation - Buildings and Other Structures 5 05 01 040 - Depreciation - Machinery & Equipment 5 05 01 050 - Depreciation - Furniture & Fixtures & Books 5 05 01 070 - Depreciation - Machinery & Equipment 5 05 01 050 - Depreciation - Furniture & Fixtures & Books 5 05 01 070 - Depreciation - Machinery & Equipment 5 05 01 050 - Depreciation - Other PPE 5 05 01 990 - Other Maintenance & Operating Expenses 5 02 99 990 - Bank Charges 5 03 01 040 - Other Financial Charges 5 03 01 990 -

TOTAL 22,150,590.42 22,150,590.42



As of January 31, 2014

Check Disbursement Check Disbursement Cash Disbursement Cash Disbursement General Journal General Journal GF GF GF GF GF GF DR CR DR CR DR CR

1,452,178.38 1,452,178.38 2,837,569.74 2,837,569.74

117,395.28

6,967.27 277,915.92 284,883.19 359,623.26 2,660.40 356,962.86 129,902.69 1,493.94 128,408.75 27,087.50 862.50 26,225.00

388,373.99 388,373.99




3,122,452.93

29,559.88 2,194,616.00

2,516.08 198,000.00

2,050.00

266,903.11 10,200.00 27,087.50 10,200.00

3,961.18

5,500.00 5,500.00

13,565.00 235,398.90




2,849,553.85 2,849,553.85 2,630,064.90 2,630,064.90 3,122,452.93 3,122,452.93




Check Disbursement Check Disbursement Cash Disbursement Cash Disbursement General Journal General Journal DEBIT TF TF TF TF TF TF DR CR DR CR DR CR

- - 136,028.05 672,858.20 -

- - - - - - - - -

- - -

66,929.06 369,359.33

16,011,327.13

1,658,665.50

840,557.55

423,105.96

164,745.64

1,716,914.00

90,100.00




2,224,175.88 - - - - 200,516.08 - - - - 2,050.00 - - - - - - - - 266,903.11 10,200.00 27,087.50 10,200.00 - - - - - - - - 3,961.18 - - - - - - - - - - - - - 5,500.00 5,500.00 - - 248,963.90 - - - - - - - - - - - -




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

- - - - - - 25,155,648.07






CREDIT

161,693.88

8,776,727.67

1,343,468.39

572,261.54

380,795.36

179,704.48

1,542,819.60

77,160.00

- - - - - - - - - - - - 672,858.20

8,325,706.02 - - -



CREDIT

- 3,122,452.93 -



CREDIT

25,155,648.07

-

IVAN LUVIC G. IDALA



As of February 28, 2014.


DR CR

A S S E T S


ReceivablesAccounts Receivable 1 03 01 010 - Advances to Officers & Employees 1 99 01 040 -












Accounts Payable 2 01 01 010 - Due to Officers & Employees 2 01 01 020 - Interest Payable 2 01 01 050 - Due to BIR 2 02 01 010 - Due to GSIS 2 02 01 020 - Due to Pag- Ibig 2 02 01 030 - Due to PHIC 2 02 01 040 - Due to Operating Units - STF 2 03 01 040 - Other Payables 2 99 99 990 672,858.20


INCOMESubsidy from National Government 4 03 01 010 - Subsidy from Other NGA - Main 4 03 01 020 3,122,452.93 Interest Income 4 02 02 210 -

EXPENSESalaries & Wages - Regular 5 01 01 010 2,224,175.88 Personnel Economic Relief Allowance 5 01 02 010 200,516.08 Subsistence, Laundry, Quarter Allowance 5 01 02 050 2,050.00 Overtime & Night Pay 5 01 02 130 -


As of February 28, 2014.


DR CR

Life & Retirement Insurance Premiums 5 01 03 010 266,903.11 Pag-Ibig Contributions 5 01 03 020 10,200.00 Philhealth Contributions 5 01 03 030 27,087.50 Employees Compensation Insurance Premiums 5 01 03 040 10,200.00 Food/Non-food Expenses 5 02 03 050 3,961.18 Representation Expense 5 02 99 030 5,500.00 Transportation & Delivery Expenses 5 02 99 040 5,500.00 Other General Services 5 02 12 990 248,963.90

TOTAL 25,155,648.07 25,155,648.07



As of February 28, 2014


1,457,701.63 1,457,701.63 2,566,977.15 2,566,977.15

263,752.35 ### 197,244.46 197,244.04 126,052.80 126,052.80 26,362.50 26,362.50

411,434.01 411,434.01

2,830,729.50

2,187,135.00 198,000.00 2,050.00 11,135.57




262,483.06 9,900.00 26,362.50 9,900.00 28,536.19 5,500.00 5,500.00

84,226.76

2,566,977.15 2,566,977.15 2,482,547.33 2,482,547.33 2,830,729.50 2,830,729.50





- - 136,028.05 672,858.20 -

- -

- - -

66,929.06 369,359.33

16,011,327.13

1,658,665.50

840,557.55

423,105.96

164,745.64

1,716,914.00

90,100.00

4,411,310.88 398,516.08 4,100.00 11,135.57




529,386.17 20,100.00 53,450.00 20,100.00 32,497.37 11,000.00 11,000.00 333,190.66

- - - - - - 27,986,377.15






CREDIT

161,693.88

8,776,727.67

1,343,468.39

572,261.54

380,795.36

179,704.48

1,542,819.60

77,160.00

- - - - (0.42) - - - 672,858.20

8,325,706.02 - - -

- 5,953,182.43 -



CREDIT

27,986,377.15

-

IVAN LUVIC G. IDALA



As of March 31, 2014.


DR CR

A S S E T S








Accum Dep - Furniture & Fixtures 1 06 07 011 572,261.54 Information & Communication Tech Equipmen1 06 05 030 423,105.96

Accum Dep - Info & Comm Tech Equipment1 06 05 031 380,795.36 Books 1 06 07 020 164,745.64





Accounts Payable 2 01 01 010 - Due to Officers & Employees 2 01 01 020 - Interest Payable 2 01 01 050 - Due to BIR 2 02 01 010 - Due to GSIS 2 02 01 020 (0.42)Due to Pag- Ibig 2 02 01 030 - Due to PHIC 2 02 01 040 - Due to Operating Units - STF 2 03 01 040 - Other Payables 2 99 99 990 672,858.20



As of March 31, 2014.


DR CR

INCOMESubsidy from National Government 4 03 01 010 - Subsidy from Other NGA - Main 4 03 01 020 5,953,182.43 Interest Income 4 02 02 210 -

EXPENSESalaries & Wages - Regular 5 01 01 010 4,411,310.88 Personnel Economic Relief Allowance 5 01 02 010 398,516.08 Subsistence, Laundry, Quarter Allowance 5 01 02 050 4,100.00 Productivity Incentive Benefits 5 01 02 080 - Longevity Pay 5 01 02 120 - Overtime & Night Pay 5 01 02 130 11,135.57 Life & Retirement Insurance Premiums 5 01 03 010 529,386.17 Pag-Ibig Contributions 5 01 03 020 20,100.00 Philhealth Contributions 5 01 03 030 53,450.00 Employees Compensation Insurance Premiums 5 01 03 040 20,100.00 Traveling Expense - Local 5 02 01 010 - Food/Non-food Expenses 5 02 03 050 32,497.37 Representation Expense 5 02 99 030 11,000.00 Transportation & Delivery Expenses 5 02 99 040 11,000.00 Other General Services 5 02 12 990 333,190.66 Taxes, Duties, Licenses 5 02 15 010 - Other Financial Charges 5 03 01 990 -

TOTAL 27,986,377.15 27,986,377.15



As of March 31, 2014


1,650,323.53 1,650,323.53 2,852,240.20 2,853,442.73 240.51

287,287.06 ### 197,244.04 197,244.04 131,331.61 131,331.61 26,362.50 26,362.50

406,815.02 406,815.02




3,139,527.26 1,202.53

68,420.20 2,187,135.00 198,000.00 2,050.00 202,000.00 10,000.00 2,544.00

262,481.06 9,900.00 26,362.50 9,900.00 24,016.00 28,083.74 5,500.00 5,500.00

97,634.76 240.51

2,852,240.20 2,852,240.20 2,699,363.76 2,699,363.76 3,140,970.30 3,140,970.30





- - 136,990.07

420.54 84.11 673,194.63 -

- -

- - -

66,929.06 369,359.33

16,011,327.13

1,658,665.50

840,557.55

423,105.96

164,745.64

1,716,914.00

90,100.00




420.54

6,666,866.08 596,516.08 6,150.00 202,000.00 10,000.00 13,679.57 791,867.23 30,000.00 79,812.50 30,000.00 24,016.00 60,581.11 16,500.00 16,500.00 430,825.42

84.11 324.62 -

- - - - 504.65 504.65 31,127,527.48






CREDIT

161,693.88

8,776,727.67

1,343,468.39

572,261.54

380,795.36

179,704.48

1,542,819.60

77,160.00

- - - - (0.42) - - - 672,858.20

8,325,706.02 - - -



CREDIT

- 9,092,709.69 1,623.07

31,127,527.48

-

IVAN LUVIC G. IDALA



As of April 30, 2014.


DR CR

A S S E T S














Accounts Payable 2 01 01 010 - Due to Officers & Employees 2 01 01 020 - Interest Payable 2 01 01 050 - Due to BIR 2 02 01 010 - Due to GSIS 2 02 01 020 (0.42)Due to Pag- Ibig 2 02 01 030 - Due to PHIC 2 02 01 040 - Due to Operating Units - STF 2 03 01 040 - Other Payables 2 99 99 990 672,858.20



As of April 30, 2014.


DR CR

INCOMESubsidy from National Government 4 03 01 010 - Subsidy from Other NGA - Main 4 03 01 020 9,092,709.69 Interest Income 4 02 02 210 1,623.07

EXPENSESalaries & Wages - Regular 5 01 01 010 6,666,866.08 Personnel Economic Relief Allowance 5 01 02 010 596,516.08 Clothing Allowance 5 01 02 040 - Subsistence, Laundry, Quarter Allowance 5 01 02 050 6,150.00 Productivity Incentive Benefits 5 01 02 080 202,000.00 Hazard Pay 5 01 02 110 - Longevity Pay 5 01 02 120 10,000.00 Overtime & Night Pay 5 01 02 130 13,679.57 Life & Retirement Insurance Premiums 5 01 03 010 791,867.23 Pag-Ibig Contributions 5 01 03 020 30,000.00 Philhealth Contributions 5 01 03 030 79,812.50 Employees Compensation Insurance Premiums 5 01 03 040 30,000.00 Other Personal Benefits 5 01 04 990 - Traveling Expense - Local 5 02 01 010 24,016.00 Office Supplies Expense 5 02 03 010 - Food/Non-food Expenses 5 02 03 050 60,581.11 Other Supplies & Materials 5 02 03 990 - Water Expenses 5 02 04 010 - Telephone Expenses 5 02 05 020 - Internet Subscription Expenses 5 02 05 030 - Representation Expense 5 02 99 030 16,500.00 Transportation & Delivery Expenses 5 02 99 040 16,500.00 Other General Services 5 02 12 990 430,825.42 Security Services 5 02 12 030 - Taxes, Duties, Licenses 5 02 15 010 324.62 Other Maintenance & Operating Expenses 5 02 99 990 - Bank Charges 5 03 01 040 - Other Financial Charges 5 03 01 990 -

TOTAL 31,127,527.48 31,127,527.48



As of April 30, 2014


1,952,970.57 1,952,970.57 3,474,219.88 3,474,219.88

84,398.00

12,000.00

11,141.46 297,398.43 308,539.89 197,223.41 197,225.41 128,507.02 128,507.02 26,362.50 26,362.50

404,347.07 16,367.62 420,714.69




3,782,759.77

2,187,135.00 198,000.00 495,000.00 2,050.00

41,866.50

1,362.24 262,483.06 9,900.00 26,362.50 9,900.00 15,993.44 35,722.00 23,526.25 139,397.49 29,241.00 18,389.70 8,515.09 8,500.00 5,500.00 5,500.00

82,759.50 58,170.00

21,090.00

3,485,361.34 3,485,361.34 3,023,178.62 3,023,178.62 3,782,759.77 3,782,759.77





- - 136,990.07 673,194.63 -

- -

- - -

66,929.06 369,359.33

16,011,327.13

1,743,063.50

840,557.55

423,105.96

176,745.64

1,716,914.00

90,100.00




8,854,001.08 794,516.08 495,000.00 8,200.00 202,000.00 41,866.50 10,000.00 15,041.81 1,054,350.29 39,900.00 106,175.00 39,900.00 15,993.44 59,738.00 23,526.25 199,978.60 29,241.00 18,389.70 8,515.09 8,500.00 22,000.00 22,000.00 513,584.92 58,170.00 324.62 21,090.00 - -

- - - - - - 34,910,289.25






CREDIT

161,693.88

8,776,727.67

1,343,468.39

572,261.54

380,795.36

179,704.48

1,542,819.60

77,160.00

- - - - 1.58 - - - 672,858.20

8,325,706.02 - - -



CREDIT

- 12,875,469.46 1,623.07

34,910,289.25

-

IVAN LUVIC G. IDALA



As of May 31, 2014.


DR CR

A S S E T S








Accum Dep - Furniture & Fixtures 1 06 07 011 572,261.54 Information & Communication Tech Equipmen1 06 05 030 423,105.96

Accum Dep - Info & Comm Tech Equipment1 06 05 031 380,795.36 Books 1 06 07 020 176,745.64





Accounts Payable 2 01 01 010 - Due to Officers & Employees 2 01 01 020 - Interest Payable 2 01 01 050 - Due to BIR 2 02 01 010 - Due to GSIS 2 02 01 020 1.58 Due to Pag- Ibig 2 02 01 030 - Due to PHIC 2 02 01 040 - Due to Operating Units - STF 2 03 01 040 - Other Payables 2 99 99 990 672,858.20


INCOMESubsidy from National Government 4 03 01 010 -


As of May 31, 2014.


DR CR

Subsidy from Other NGA - Main 4 03 01 020 12,875,469.46 Interest Income 4 02 02 210 1,623.07

EXPENSESalaries & Wages - Regular 5 01 01 010 8,854,001.08 Personnel Economic Relief Allowance 5 01 02 010 794,516.08 Clothing Allowance 5 01 02 040 495,000.00 Subsistence, Laundry, Quarter Allowance 5 01 02 050 8,200.00 Productivity Incentive Benefits 5 01 02 080 202,000.00 Hazard Pay 5 01 02 110 41,866.50 Longevity Pay 5 01 02 120 10,000.00 Overtime & Night Pay 5 01 02 130 15,041.81 Cash Gift 5 01 02 150 - Year End Bonus 5 01 02 140 - Life & Retirement Insurance Premiums 5 01 03 010 1,054,350.29 Pag-Ibig Contributions 5 01 03 020 39,900.00 Philhealth Contributions 5 01 03 030 106,175.00 Employees Compensation Insurance Premiums5 01 03 040 39,900.00 Terminal Leave Benefits 5 01 04 030 - Health Worker's Benefits 5 01 04 990 - Other Personal Benefits 5 01 04 990 15,993.44 Traveling Expense - Local 5 02 01 010 59,738.00 Office Supplies Expense 5 02 03 010 23,526.25 Food/Non-food Expenses 5 02 03 050 199,978.60 Other Supplies & Materials 5 02 03 990 29,241.00 Water Expenses 5 02 04 010 18,389.70 Telephone Expenses 5 02 05 020 8,515.09 Internet Subscription Expenses 5 02 05 030 8,500.00 Representation Expense 5 02 99 030 22,000.00 Transportation & Delivery Expenses 5 02 99 040 22,000.00 Other General Services 5 02 12 990 513,584.92 Security Services 5 02 12 030 58,170.00 Taxes, Duties, Licenses 5 02 15 010 324.62 Other Maintenance & Operating Expenses 5 02 99 990 21,090.00 Other Financial Charges 5 03 01 990 -

TOTAL 34,910,289.25 34,910,289.25



As of May 31, 2014


2,927,761.92 2,927,761.92 4,140,868.00 4,137,723.38

12,564.12 287,535.69 ### 207,630.43 1,119.04 206,511.39 123,621.84 123,621.84 26,362.50 62.50 26,362.50

397,288.59 397,288.59


As of May 31, 2014


4,425,259.07

2,362,668.75

2,050.00

247,500.00 1,093,567.50

263,973.12 9,900.00 26,362.50 9,900.00

38,535.72 24,849.00

45,732.00 4,134.00

5,500.00 5,500.00 12,433.80 263,295.68

4,142,049.54 4,142,049.54 3,969,081.93 3,969,081.93 4,425,259.07 4,425,259.07



As of May 31, 2014


- - 133,845.45 673,194.63 -

- -

- - -

66,929.06 369,359.33

16,011,327.13

1,743,063.50

840,557.55

423,105.96

176,745.64

1,716,914.00

90,100.00

84.11 420.54


As of May 31, 2014


420.54

11,216,669.83 794,516.08 495,000.00 10,250.00 202,000.00 41,866.50 10,000.00 15,041.81 247,500.00 1,093,567.50 1,318,323.41 49,800.00 132,537.50 49,800.00 - - 54,529.16 84,587.00 23,526.25 245,710.60 33,375.00 18,389.70 8,515.09 8,500.00 27,500.00 27,500.00 789,314.40 58,170.00

84.11 240.51 21,090.00 -

- - - - 504.65 504.65 39,322,962.59





As of May 31, 2014

CREDIT

161,693.88

8,776,727.67

1,343,468.39

572,261.54

380,795.36

179,704.48

1,542,819.60

77,160.00

- - - (12,564.12) 1.58 - 62.50 - 673,194.63

8,325,706.02 - - -

-


As of May 31, 2014

CREDIT

17,300,728.53 1,202.53

39,322,962.59

-

IVAN LUVIC G. IDALA



As of June 30, 2014

ACCOUNT Beginning Beginning CODE BALANCES BALANCES

DR CR













Current LiabilitiesAccounts Payable 2 01 01 010 - Due to Officers & Employees 2 01 01 020 - Interest Payable 2 01 01 050 - Due to BIR 2 02 01 010 (12,564.12)Due to GSIS 2 02 01 020 1.58 Due to Pag- Ibig 2 02 01 030 - Due to PHIC 2 02 01 040 62.50 Due to Operating Units - STF 2 03 01 040 - Other Payables 2 99 99 990 673,194.63

Accumulated Surplus / (Deficit) 3 01 01 010 8,325,706.02 Revenue & Expense Summary 3 03 01 010 - Accumulated Surplus / (Deficit) 3 03 01 010 - Accumulated Surplus / (Deficit) 3 03 01 010 -

Subsidy from National Government 4 03 01 010 -


As of June 30, 2014

ACCOUNT Beginning Beginning CODE BALANCES BALANCES

DR CR

Subsidy from Other NGA - Main 4 03 01 020 17,300,728.53 Interest Income 4 02 02 210 1,202.53

Salaries & Wages - Regular 5 01 01 010 11,216,669.83 Personnel Economic Relief Allowance 5 01 02 010 794,516.08 Clothing Allowance 5 01 02 040 495,000.00 Subsistence, Laundry, Quarter Allowance 5 01 02 050 10,250.00 Productivity Incentive Benefits 5 01 02 080 202,000.00 Hazard Pay 5 01 02 110 41,866.50 Longevity Pay 5 01 02 120 10,000.00 Overtime & Night Pay 5 01 02 130 15,041.81 Cash Gift 5 01 02 150 247,500.00 Year End Bonus 5 01 02 140 1,093,567.50 Life & Retirement Insurance Premiums 5 01 03 010 1,318,323.41 Pag-Ibig Contributions 5 01 03 020 49,800.00 Philhealth Contributions 5 01 03 030 132,537.50 Employees Compensation Insurance Premiums 5 01 03 040 49,800.00 Other Personal Benefits 5 01 04 990 54,529.16 Traveling Expense - Local 5 02 01 010 84,587.00 Office Supplies Expense 5 02 03 010 23,526.25 Food/Non-food Expenses 5 02 03 050 245,710.60 Other Supplies & Materials 5 02 03 990 33,375.00 Water Expenses 5 02 04 010 18,389.70 Telephone Expenses 5 02 05 020 8,515.09 Internet Subscription Expenses 5 02 05 030 8,500.00 Representation Expense 5 02 99 030 27,500.00 Transportation & Delivery Expenses 5 02 99 040 27,500.00 Other General Services 5 02 12 990 789,314.40 Security Services 5 02 12 030 58,170.00 Taxes, Duties, Licenses 5 02 15 010 240.51 Other Maintenance & Operating Expenses 5 02 99 990 21,090.00 Other Financial Charges 5 03 01 990 -

39,322,962.59 39,322,962.59



As of June 30, 2014


1,427,697.21 1,427,697.21 2,545,411.91 2,549,848.40 258.37

9,395.72

478.41 330,084.88 317,999.17 197,546.63 197,546.63 120,213.27 120,213.27 25,162.50 25,162.50

369,260.95 369,260.95


As of June 30, 2014


2,866,555.70 1,291.87

2,088,426.00 188,000.00

2,050.00

250,611.12 9,400.00 25,162.50 9,400.00

24,736.00

37,728.32 4,656.00 23,920.10

5,500.00 5,500.00

191,489.44

258.37

2,545,890.32 2,545,890.32 2,469,965.44 2,469,965.44 2,868,105.94 2,868,105.94



As of June 30, 2014


- - 138,023.57

425.42 85.08 673,534.97 -

- 9,395.72

- - -

66,929.06 369,359.33

16,011,327.13

1,743,063.50

840,557.55

423,105.96

176,745.64

1,716,914.00

90,100.00

85.08 425.42


As of June 30, 2014


13,305,095.83 982,516.08 495,000.00 12,300.00 202,000.00 41,866.50 10,000.00 15,041.81 247,500.00 1,093,567.50 1,568,934.53 59,200.00 157,700.00 59,200.00 54,529.16 109,323.00 23,526.25 283,438.92 38,031.00 42,309.80 8,515.09 8,500.00 33,000.00 33,000.00 980,803.84 58,170.00 498.88 21,090.00 -

- - - - 510.50 510.50 42,203,714.62





As of June 30, 2014

CREDIT

161,693.88

8,776,727.67

1,343,468.39

572,261.54

380,795.36

179,704.48

1,542,819.60

77,160.00

- - - - 1.58 - 62.50 - 673,534.97

8,325,706.02 - - -

-


As of June 30, 2014

CREDIT

20,167,284.23 2,494.40

42,203,714.62

-

IVAN LUVIC G. IDALA

trial balance 2014 gf revised

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