Combined Pre-Closing Trial Balance

Municipality of Gen. M.
Natividad
Combined Pre-Closing Trial Balance

As of December 2015
Total
Account Title Account No
Debit Balance Credit Balance
Cash Local Treasury 1 01 01 010 1,053,171.56 -
Advances for Operating Expenses 1 03 05 010 10,000.00 -
Cash in Bank - Local Currency, Current Account 1 01 02 010 40,751,540.86 -
Due from Officers and Employees 1 03 06 020 1,323.16 -
Real Property Tax Receivable 1 03 01 020 19,360,303.09 -
Special Education Tax Receivable 1 03 01 030 17,461,779.37 -
Due from National Government Agencies 1 03 03 010 754,551.09 -
Due from Local Government Units 1 03 03 030 15,521.54 -
Due from Non-Government Organizations/People's Organizations 1 03 06 030 467,580.04 -
Due from Other Funds 1 03 04 050 762,423.94 -
Advances to Officers & Employees 1 03 05 040 73,380.00 -
Other Receivables 1 03 06 990 323,414.92 -
Office Supplies Inventory 1 04 04 010 171,547.01 -
Accountable Forms, Plates and Stickers 1 04 04 020 160,049.00 -
Drugs and Medicines for Distribution 1 04 02 030 149,790.00 -
Medical, Dental and Laboratory Supplies Inventory 1 04 04 070 60,867.00 -
Other Supplies and Materials Inventory 1 04 04 990 1,490,441.44 -
Discount on Advance Payment 1 05 02 010 1,493,064.61 -
Other Investments 1 02 05 990 27,500.00 -
Land 1 07 01 010 29,786.32 -
Other Land Improvements 1 07 02 990 1,860,552.65 -
Accumulated Depreciation Other Land Improvements 1 07 02 991 - 1,528,398.27
Buildings 1 07 04 010 17,384,047.05 -
Accumulated Depreciation - Buildings 1 07 04 011 - 3,726,908.71
School Buildings 1 07 04 021 15,363,036.98 -
Accumulated Depreciation - School Buildings 1 07 04 022 - 10,239,998.09
Hospitals and Health Centers 1 07 04 030 993,375.04 -
Municipality of Gen. M. Natividad

As of December 2015
Total
Accumulated Depreciation - Hospitals and Health Centers 1 07 04 031 - 190,262.82
Markets 1 07 04 040 6,002,460.18 -
Accumulated Depreciation - Markets 1 07 04 041 - 4,848,652.75
Other Structures 1 07 04 990 8,218,934.56 -
Accumulated Depreciation - Other Structures 1 07 04 991 - 1,912,321.48
Office Equipment 1 07 05 020 4,438,805.72 -
Accumulated Depreciation - Office Equipment 1 07 05 021 - 3,138,248.04
Furniture and Fixtures 1 07 07 010 3,281,844.84 -
Accumulated Depreciation - Furniture and Fixtures 1 07 07 011 - 1,828,522.33
Information and Communication Technology Equipment 1 07 05 030 3,116,889.05 -
Accumulated Depreciation - Information and Communication Tech. Equipment 1 07 05 031 - 1,739,152.90
Books 1 07 07 020 140,758.05 -
Accumulated Depreciation - Books 1 07 07 021 - 31,500.00
Machinery 1 07 05 010 5,134,500.00 -
Accumulated Depreciation - Machinery 1 07 05 011 - 4,621,050.00
Communication Equipment 1 07 05 070 4,117,375.42 -
Accumulated Depreciation - Communication Equipment 1 07 05 071 - 1,801,543.15
Construction and Heavy Equipment 1 07 05 080 5,199,626.30 -
Accumulated Depreciation - Construction and Heavy Equipment 1 07 05 081 - 3,892,423.14
Disaster Response and Rescue Equipment 1 07 05 090 2,070,415.00 -
Accumulated Depreciation - Disaster Reponse & Rescue Equipment 1 07 05 091 - 170,953.99
Medical Equipment 1 07 05 010 226,580.00 -
Accumulated Depreciation - MedicalEquipment 1 07 05 011 - 106,955.20
Military, Police and Security Equipment 1 07 05 100 229,500.00 -
Accumulated Depreciation - Military, Police and Security Equipment 1 07 05 111 - 64,833.75
Sports Equipment 1 07 05 130 168,763.40 -
Accumulated Depreciation - Sports Equipment 1 07 05 131 - 39,214.57

As of December 2015
Total
Other Machinery and Equipment 1 07 05 990 864,175.71 -
Accumulated Depreciation - Other Machinery and Equipment 1 07 05 991 - 296,642.89
Motor Vehicles 1 07 06 010 6,761,347.43 -
Accumulated Depreciation - Motor Vehicles 1 07 06 011 - 2,726,244.54
Other Property, Plant and Equipment 1 07 99 990 2,722,450.68 -
Accumulated Depreciation - Other Property, Plant and Equipment 1 07 99 991 - 917,495.71
Road Networks 1 07 03 010 19,933,399.76 -
Other Infrastructure Assets 1 07 03 990 597,456.61 -
Construction in Progress - Infrastructure Account 1 07 10 020 1,400,427.35 -
Accounts Payable 2 01 01 010 - 4,806,127.98
Due to Officers and Employees 2 01 01 020 - 58,410.08
Due to BIR 2 02 01 010 - 1,139,645.75
Due to GSIS 2 02 01 020 - 4,049.80
Due to PAG-IBIG 2 02 01 030 - 17,000.00
Due to PHILHEALTH 2 02 01 040 - 29,133.50
Due to NGAs 2 02 01 050 - 5,343,292.74
Due to Other GOCCs 2 02 01 060 - 286.50
Due to LGUs 2 02 01 070 - 5,049,581.18
Due to Other Funds 2 03 01 010 - 897,423.94
Guaranty/Security/Deposits Payable 2 04 01 040 - 464,316.91
Trust Liability-Disaster Risk Reduction and Management Fund 2 04 01 020 - 118,962.96
Other Payables 2 99 99 990 - 332,082.25
Loans Payable - Domestic 2 01 02 040 - 344.88
Deferred Real Property Tax 2 05 01 010 - 19,373,942.17
Deferred Special Education Tax 2 05 01 020 - 17,461,779.37
Other Deferred Credits 2 05 01 990 - 4,213,376.82
Government Equity 3 01 01 010 - 71,708,874.32

As of December 2015
Total
Amusement Tax 4 01 03 060 - 14,962.50
Business Tax 4 01 03 030 - 930,086.74
Community Tax 4 01 01 050 - 318,723.94
Real Property Tax - Basic 4 01 02 040 - 2,183,776.96
Special Education Tax 4 01 02 050 - 2,745,176.48
Tax on Sand, Gravel and Other Quarry Products 4 01 03 040 - 44,467.50
Tax Revenue-Fines and Penalties - Property Taxes 4 01 05 020 - 361,920.85
Fees for Sealing and Licensing of Weights and Measures 4 02 01 160 - 24,245.24
Permit Fees 4 02 01 010 - 837,725.95
Other Service Income 4 02 01 990 - 451,577.31
Fines and Penalties - Service Income 4 02 01 980 - 95,663.73
Clearance and Certification Fees 4 02 01 040 - 364,118.74
Garbage Fees 4 02 02 190 - 126,702.50
Inspection Fees 4 02 01 100 - 37,437.50
Hospital fees 4 02 02 200 - 79,175.00
Receipt from Cemetery Operations 4 02 02 160 - 12,100.00
Receipts from Market Operations 4 02 02 140 - 926,949.20
Receipts from Slaughterhouse Operations 4 02 02 150 - 440,990.00
Other Business Income 4 02 02 990 - 11,575.00
Subsidy from National Government 4 03 01 010 - 49,900.00
Subsidy from Other Funds 4 03 01 040 - 1,990,440.00
Grants and Donation in Kind 4 04 02 020 - 7,697,149.57
Interest Income 4 02 02 220 - 23,544.95
Share from Internal Revenue Collections (IRA) 4 01 06 010 - 80,351,148.00
Share from PCSO 4 04 01 020 - 463,539.52
Miscellaneous Income 4 06 01 010 - 119,055.63
Prior Period Adjustment 3 01 01 020 3,013,870.98

As of December 2015
Total
Salaries and Wages - Regular 5 01 01 010 17,923,089.11 -
Salaries and Wages - Casual/Contractual 5 01 01 020 9,276,125.73 -
Personnel Economic Relief Allowance ( PERA) 5 01 02 010 2,014,000.00 -
Representation Allowance (RA) 5 01 02 020 1,627,031.25 -
Transportation Allowance (TA) 5 01 02 030 1,627,031.25 -
Clothing/Uniform Allowance 5 01 02 040 430,000.00 -
Subsistence Allowance 5 01 02 050 67,450.00 -
Productivity Incentive Allowance 5 01 02 080 1,741,685.00 -
Honoraria 5 01 02 100 1,194,600.00 -
Overtime and Night Pay 5 01 02 130 34,852.04 -
Cash Gift 5 01 02 150 429,539.50 -
Year End Bonus 5 01 02 140 1,501,185.00 -
Retirement and Life Insurance Premim 5 01 03 010 2,109,628.68 -
PAG-IBIG Contributions 5 01 03 020 100,800.00 -
PHILHEALTH Contributions 5 01 03 030 210,875.00 -
Employees Compensation Insurance Premiums 5 01 03 040 90,068.10 -
Terminal Leave Benefits 5 01 04 030 3,696,950.70 -
Traveling Expenses - Local 5 02 01 010 954,758.25 -
Training Expenses 5 02 02 010 1,274,251.00 -
Scholarship Grants/Expenses 5 02 02 020 891,800.00 -
Office Supplies Expenses 5 02 03 010 635,557.40 -
Accountable Forms Expenses 5 02 03 020 21,075.00 -
Food Supplies Expenses 5 02 03 050 1,752,634.00 -
Drugs and Medicines Expenses 5 02 03 070 109,322.40 -
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 114,644.50 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,861,981.74 -
Agricultural and Marine Supplies Expenses 5 02 03 100 810,000.00 -

As of December 2015
Total
Other Supplies and Materials Expenses 5 02 03 990 15,063.00 -
Water Expenses 5 02 04 010 509,611.13 -
Electricity Expenses 5 02 04 020 2,294,602.97 -
Telephone Exenses 5 02 05 020 331,432.93 -
Internet Subscription Expense 5 02 05 030 161,289.00 -
Rent Expenses 5 02 99 050 32,800.00 -
Representation Expenses 5 02 99 030 1,317,108.61 -
Legal Services 5 02 11 010 60,000.00 -
Other Professional Services 5 02 11 990 428,000.00 -
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 2,142,149.60 -
Repairs and Maintenance - Machinery and Equipment 5 02 13 050 252,354.00 -
Repairs and Maintenance - Transportation Equipment 5 02 13 060 756,405.35 -
Repairs and Maintenance - Infrastructure Assets 5 02 13 030 1,585,008.02 -
Donations 5 02 99 080 3,107,453.25 -
Insurance Expenses 5 02 16 030 54,013.85 -
Depreciation - Land Improvements 5 05 01 020 172,736.55 -
Depreciation -Buildings and Other Structure 5 05 01 040 2,595,919.82 -
Depreciation - Machinery and Equipment 5 05 01 050 2,091,054.56 -
Depreciation - Furniture, Fixtures and Books 5 05 01 070 247,352.57 -
Depreciation - Transportation Equipment 5 05 01 060 504,397.16 -
Depreciation - Other Property, Plant and Equipment 5 05 01 990 308,960.07 -
Discount on Real Property Tax - Basic 4 01 02 041 30,823.54 -
Discount on Special Education Tax 4 01 02 051 38,529.58 -
Other Maintenance and Operating Expenses 5 02 99 990 4,498,641.62 -
Subsidies - Others 5 02 14 990 1,468,456.36 -
Printing and Publication Expenses 5 02 99 020 107,200.00 -
Transportation and Delivery Expenses 5 02 99 040 19,000.00 -

As of December 2015
Total
Membership Dues and Contributions to Organizations 5 02 99 060 44,600.00 -
Interest Expenses 5 03 01 020 7,579.39 -
TOTAL 275,542,106.29 275,542,106.29
Certified Correct: -
JENNYLYN G. GAMIT
OIC - Municipal Accountant
Municipality of Gen. Mamerto Natividad
PRE-CLOSING TRIAL BALANCE

GENERAL FUND
As of December 2015
Account Title Account No Debit Balance Credit Balance
Cash Local Treasury 1 01 01 010 520,823.37 -

Advances for Operating Expenses 1 03 05 010 10,000.00 -
Cash in Bank - Local Currency, Current Account 1 01 02 010 29,891,566.90 -
Real Property Tax Receivable 1 03 01 020 19,360,303.09 -
Due from National Government Agencies 1 03 03 010 753,801.09
Due from Local Government Units 1 03 03 030 8,368.81
Due from Non-Government Organizations/People's Organizations 1 03 06 030 128,880.04
Due from Other Funds 1 03 04 050 94,646.62
Advances to Officers & Employees 1 03 05 040 73,380.00
Other Receivables 1 03 06 990 323,384.92
Office Supplies Inventory 1 04 04 010 171,547.01
Accountable Forms, Plates and Stickers 1 04 04 020 160,049.00
Drugs and Medicines for Distribution 1 04 02 030 149,790.00
Medical, Dental and Laboratory Supplies Inventory 1 04 04 070 60,867.00
Other Supplies and Materials Inventory 1 04 04 990 1,490,441.44
Discount on Advance Payment 1 05 02 010 919,019.51
Other Investments 1 02 05 990 27,500.00
Land 1 07 01 010 4,786.32 -
Other Land Improvements 1 07 02 990 1,848,041.31 -
Accumulated Depreciation Other Land Improvements 1 07 02 991 - 1,518,201.53
Buildings 1 07 04 010 17,384,047.05 -
Accumulated Depreciation - Buildings 1 07 04 011 - 3,726,908.71
School Buildings 1 07 04 021 14,633,649.66 -
Accumulated Depreciation - School Buildings 1 07 04 022 - 10,123,646.59
Hospitals and Health Centers 1 07 04 030 993,375.04 -
Accumulated Depreciation - Hospitals and Health Centers 1 07 04 031 - 190,262.82

GENERAL FUND
As of December 2015
Markets 1 07 04 040 6,002,460.18 -

Accumulated Depreciation - Markets 1 07 04 041 - 4,848,652.75
Other Structures 1 07 04 990 8,091,133.51 -
Accumulated Depreciation - Other Structures 1 07 04 991 - 1,899,825.09
Office Equipment 1 07 05 020 4,006,035.27 -
Accumulated Depreciation - Office Equipment 1 07 05 021 - 2,954,130.94
Furniture and Fixtures 1 07 07 010 3,170,359.84 -
Accumulated Depreciation - Furniture and Fixtures 1 07 07 011 - 1,810,325.30
Information and Communication Technology Equipment 1 07 05 030 2,771,801.05 -
Accumulated Depreciation - Information and Communication Technology Equipment 1 07 05 031 - 1,547,998.17
Books 1 07 07 020 105,758.05 -
Machinery 1 07 05 010 5,134,500.00 -
Accumulated Depreciation - Machinery 1 07 05 011 - 4,621,050.00
Communication Equipment 1 07 05 070 4,117,375.42 -
Accumulated Depreciation - Communication Equipment 1 07 05 071 - 1,801,543.15
Construction and Heavy Equipment 1 07 05 080 5,199,626.30 -
Accumulated Depreciation - Construction and Heavy Equipment 1 07 05 081 - 3,892,423.14
Disaster Response and Rescue Equipment 1 07 05 090 2,070,415.00 -
Accumulated Depreciation - Disaster Reponse & Rescue Equipment 1 07 05 091 - 170,953.99
Medical Equipment 1 07 05 010 226,580.00 -
Accumulated Depreciation - MedicalEquipment 1 07 05 011 - 106,955.20
Military, Police and Security Equipment 1 07 05 100 229,500.00 -
Accumulated Depreciation - Military, Police and Security Equipment 1 07 05 111 - 64,833.75
Sports Equipment 1 07 05 130 108,533.00 -
Accumulated Depreciation - Sports Equipment 1 07 05 131 - 35,362.69
Other Machinery and Equipment 1 07 05 990 781,312.91 -

GENERAL FUND
As of December 2015
Accumulated Depreciation - Other Machinery and Equipment 1 07 05 991 - 237,453.46

Motor Vehicles 1 07 06 010 6,761,347.43 -
Accumulated Depreciation - Motor Vehicles 1 07 06 011 - 2,726,244.54
Other Property, Plant and Equipment 1 07 99 990 2,667,844.68 -
Accumulated Depreciation - Other Property, Plant and Equipment 1 07 99 991 - 914,293.45
Road Networks 1 07 03 010 19,933,399.76 -
Other Infrastructure Assets 1 07 03 990 597,456.61
Construction in Progress - Infrastructure Account 1 07 10 020 1,400,427.35
Accounts Payable 2 01 01 010 - 4,342,390.11
Due to Officers and Employees 2 01 01 020 - 57,348.29
Due to BIR 2 02 01 010 - 1,019,638.96
Due to GSIS 2 02 01 020 - 3,981.55
Due to PAG-IBIG 2 02 01 030 - 16,800.00
Due to PHILHEALTH 2 02 01 040 - 29,033.50
Due to NGAs 2 02 01 050 - 77,586.79
Due to LGUs 2 02 01 070 - 3,211,302.30
Due to Other Funds 2 03 01 010 - 667,777.32
Guaranty/Security/Deposits Payable 2 04 01 040 - 338,283.41
Other Payables 2 99 99 990 93,805.17
Loans Payable - Domestic 2 01 02 040 344.88
Deferred Real Property Tax 2 05 01 010 19,373,942.17
Other Deferred Credits 2 05 01 990 2,298,340.86
Government Equity 3 01 01 010 68,508,097.97
Amusement Tax 4 01 03 060 14,962.50
Business Tax 4 01 03 030 930,086.74
Community Tax 4 01 01 050 318,723.94

GENERAL FUND
As of December 2015
Real Property Tax - Basic 4 01 02 040 2,183,776.96

Tax on Sand, Gravel and Other Quarry Products 4 01 03 040 44,467.50
Tax Revenue-Fines and Penalties - Property Taxes 4 01 05 020 162,434.46
Fees for Sealing and Licensing of Weights and Measures 4 02 01 160 24,245.24
Permit Fees 4 02 01 010 837,725.95
Other Service Income 4 02 01 990 451,577.31
Fines and Penalties - Service Income 4 02 01 980 95,663.73
Clearance and Certification Fees 4 02 01 040 364,118.74
Garbage Fees 4 02 02 190 126,702.50
Inspection Fees 4 02 01 100 37,437.50
Hospital fees 4 02 02 200 79,175.00
Receipt from Cemetery Operations 4 02 02 160 12,100.00
Receipts from Market Operations 4 02 02 140 926,949.20
Receipts from Slaughterhouse Operations 4 02 02 150 440,990.00
Other Business Income 4 02 02 990 11,575.00
Subsidy from National Government 4 03 01 010 49,900.00
Subsidy from Other Funds 4 03 01 040 1,990,440.00
Grants and Donation in Kind 4 04 02 020 7,697,149.57
Interest Income 4 02 02 220 14,725.19
Share from Internal Revenue Collections (IRA) 4 01 06 010 80,351,148.00
Share from PCSO 4 04 01 020 463,539.52
Miscellaneous Income 4 06 01 010 119,055.63
Prior Period Adjustment 3 01 01 020 3,040,805.04
Salaries and Wages - Regular 5 01 01 010 17,923,089.11
Salaries and Wages - Casual/Contractual 5 01 01 020 9,276,125.73
Personnel Economic Relief Allowance ( PERA) 5 01 02 010 2,014,000.00

GENERAL FUND
As of December 2015
Representation Allowance (RA) 5 01 02 020 1,627,031.25

Transportation Allowance (TA) 5 01 02 030 1,627,031.25
Clothing/Uniform Allowance 5 01 02 040 430,000.00
Subsistence Allowance 5 01 02 050 67,450.00
Productivity Incentive Allowance 5 01 02 080 1,741,685.00
Honoraria 5 01 02 100 446,500.00
Overtime and Night Pay 5 01 02 130 34,852.04
Cash Gift 5 01 02 150 429,539.50
Year End Bonus 5 01 02 140 1,501,185.00
Retirement and Life Insurance Premim 5 01 03 010 2,109,628.68
PAG-IBIG Contributions 5 01 03 020 100,800.00
PHILHEALTH Contributions 5 01 03 030 210,875.00
Employees Compensation Insurance Premiums 5 01 03 040 90,068.10
Terminal Leave Benefits 5 01 04 030 3,696,950.70
Traveling Expenses - Local 5 02 01 010 954,758.25
Training Expenses 5 02 02 010 1,274,251.00
Scholarship Grants/Expenses 5 02 02 020 891,800.00
Office Supplies Expenses 5 02 03 010 635,557.40
Accountable Forms Expenses 5 02 03 020 21,075.00
Food Supplies Expenses 5 02 03 050 1,752,634.00
Drugs and Medicines Expenses 5 02 03 070 109,322.40
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 114,644.50
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,861,981.74
Agricultural and Marine Supplies Expenses 5 02 03 100 810,000.00
Other Supplies and Materials Expenses 5 02 03 990 15,063.00
Water Expenses 5 02 04 010 505,318.37

GENERAL FUND
As of December 2015
Electricity Expenses 5 02 04 020 2,251,726.81

Telephone Exenses 5 02 05 020 3,317.46
Telephone Exenses 5 02 05 020 328,115.47
Internet Subscription Expense 5 02 05 030 141,364.00
Rent Expenses 5 02 99 050 32,800.00
Representation Expenses 5 02 99 030 1,207,378.61
Legal Services 5 02 11 010 60,000.00
Other Professional Services 5 02 11 990 428,000.00
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 1,150,705.15
Repairs and Maintenance - Machinery and Equipment 5 02 13 050 252,354.00
Repairs and Maintenance - Transportation Equipment 5 02 13 060 756,405.35
Repairs and Maintenance - Infrastructure Assets 5 02 13 030 1,585,008.02
Donations 5 02 99 080 3,107,453.25
Insurance Expenses 5 02 16 030 54,013.85
Depreciation - Land Improvements 5 05 01 020 171,547.97
Depreciation -Buildings and Other Structure 5 05 01 040 2,549,132.82
Depreciation - Machinery and Equipment 5 05 01 050 1,989,027.45
Depreciation - Furniture, Fixtures and Books 5 05 01 070 238,898.04
Depreciation - Transportation Equipment 5 05 01 060 504,397.16
Depreciation - Other Property, Plant and Equipment 5 05 01 990 305,757.81
Discount on Real Property Tax - Basic 4 01 02 041 30,823.54
Other Maintenance and Operating Expenses 5 02 99 990 4,485,189.62
Subsidies - Others 5 02 14 990 1,468,456.36
Printing and Publication Expenses 5 02 99 020 107,200.00
Transportation and Delivery Expenses 5 02 99 040 19,000.00
Membership Dues and Contributions to Organizations 5 02 99 060 44,600.00

GENERAL FUND
As of December 2015
Interest Expenses 5 03 01 020 7,579.39

TOTAL 240,978,408.73 240,978,408.73
Certified Correct:
JENNYLYN G. GAMIT

SPECIAL EDUCATION FUND
As of December 2015
Cash Local Treasury 1 01 01 010 507,703.11

Cash in Bank - Local Currency, Current Account 1 01 02 010 4,748,588.78
Due from Officers and Employees 1 03 06 020 120.00
Special Education Tax Receivable 1 03 01 030 17,461,779.37
Other Receivables 1 03 06 990 30.00
Discount on Advance Payment 1 05 02 010 574,045.10
Land 1 07 01 010 25,000.00
Other Land Improvements 1 07 02 990 12,511.34
Accumulated Depreciation Other Land Improvements 1 07 02 991 10,196.74
School Buildings 1 07 04 021 729,387.32
Accumulated Depreciation - School Buildings 1 07 04 022 116,351.50
Other Structures 1 07 04 990 127,801.05
Accumulated Depreciation - Other Structures 1 07 04 991 12,496.39
Office Equipment 1 07 05 020 432,770.45
Accumulated Depreciation - Office Equipment 1 07 05 021 184,117.10
Furniture and Fixtures 1 07 07 010 111,485.00
Accumulated Depreciation - Furniture and Fixtures 1 07 07 011 18,197.03
Information and Communication Technology Equipment 1 07 05 030 345,088.00
1 07
Accumulated Depreciation - Information and Communication Technology Equipment 05 031 191,154.73
Books 1 07 07 020 35,000.00
Accumulated Depreciation - Books 1 07 07 021 31,500.00
Sports Equipment 1 07 05 130 60,230.40
Accumulated Depreciation - Sports Equipment 1 07 05 131 3,851.88
Other Machinery and Equipment 1 07 05 990 82,862.80
Accumulated Depreciation - Other Machinery and Equipment 1 07 05 991 59,189.43

As of December 2015
Other Property, Plant and Equipment 1 07 99 990 54,606.00

Accumulated Depreciation - Other Property, Plant and Equipment 1 07 99 991 3,202.26
Accounts Payable 2 01 01 010 463,737.87
Due to BIR 2 02 01 010 29,870.01
Due to GSIS 2 02 01 020 68.25
Due to LGUs 2 02 01 070 767,752.06
Guaranty/Security/Deposits Payable 2 04 01 040 41,680.00
Other Payables 2 99 99 990 3,200.00
Deferred Special Education Tax 2 05 01 020 17,461,779.37
Other Deferred Credits 2 05 01 990 1,915,035.96
Government Equity 3 01 01 010 3,200,776.35
Special Education Tax 4 01 02 050 2,745,176.48
Tax Revenue-Fines and Penalties - Property Taxes 4 01 05 020 199,486.39
Interest Income 4 02 02 220 8,819.76
Prior Period Adjustment 3 01 01 020 26,934.06
Honoraria 5 01 02 100 748,100.00
Water Expenses 5 02 04 010 4,292.76
Electricity Expenses 5 02 04 020 42,876.16
Internet Subscription Expense 5 02 05 030 19,925.00
Representation Expenses 5 02 99 030 109,730.00
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 991,444.45
Depreciation - Land Improvements 5 05 01 020 1,188.58
Depreciation -Buildings and Other Structure 5 05 01 040 46,787.00
Depreciation - Machinery and Equipment 5 05 01 050 102,027.11
Depreciation - Furniture, Fixtures and Books 5 05 01 070 8,454.53
Depreciation - Other Property, Plant and Equipment 5 05 01 990 3,202.26

As of December 2015
Discount on Special Education Tax 4 01 02 051 38,529.58

Other Maintenance and Operating Expenses 5 02 99 990 13,452.00
TOTAL 27,494,573.62 27,494,573.62
-
Certified Correct:
JENNYLYN G. GAMIT
OIC - Municipal

TRUST FUND
As of December 2015
Cash Local Treasury 1 01 01 010 24,645.08

Cash in Bank - Local Currency, Current Account 1 01 02 010 6,111,385.18
Due from Officers and Employees 1 03 06 020 1,203.16
Due from National Government Agencies 1 03 03 010 750.00
Due from Local Government Units 1 03 03 030 7,152.73
Due from Non-Government Organizations/People's Organizations 1 03 06 030 338,700.00
Due to Officers and Employees 2 01 01 020 1,061.79
Due to BIR 2 02 01 010 90,136.78
Due to PAG-IBIG 2 02 01 030 200.00
Due to PHILHEALTH 2 02 01 040 100.00
Due to NGAs 2 02 01 050 5,265,705.95
Due to Other GOCCs 2 02 01 060 286.50
Due to LGUs 2 02 01 070 1,070,526.82
Due to Other Funds 2 03 01 010 229,646.62
Guaranty/Security/Deposits Payable 2 04 01 040 84,353.50
Trust Liability-Disaster Risk Reduction and Management Fund 2 04 01 020 118,962.96
Other Payables 2 99 99 990 235,077.08
TOTAL 7,096,058.00 7,096,058.00
Certified Correct:
JENNYLYN G. GAMIT

Combined Pre-Closing Trial Balance

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Combined Pre-Closing Trial Balance

Uploaded by

Copyright:

Available Formats

Municipality of Gen. M.