You are on page 1of 18

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

Combined Pre-Closing Trial Balance


As of December 2015

Total
Account Title Account No
Debit Balance Credit Balance
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
Municipality of Gen. M. Natividad

Combined Pre-Closing Trial Balance


As of December 2015

Total
Account Title Account No
Debit Balance Credit Balance
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
Municipality of Gen. M. Natividad

Combined Pre-Closing Trial Balance


As of December 2015

Total
Account Title Account No
Debit Balance Credit Balance
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
Municipality of Gen. M. Natividad

Combined Pre-Closing Trial Balance


As of December 2015

Total
Account Title Account No
Debit Balance Credit Balance
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 -
Municipality of Gen. M. Natividad

Combined Pre-Closing Trial Balance


As of December 2015

Total
Account Title Account No
Debit Balance Credit Balance
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 -
Municipality of Gen. M. Natividad

Combined Pre-Closing Trial Balance


As of December 2015

Total
Account Title Account No
Debit Balance Credit Balance
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
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


GENERAL FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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 -
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


GENERAL FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


GENERAL FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


GENERAL FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


GENERAL FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


GENERAL FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

Interest Expenses 5 03 01 020 7,579.39


TOTAL 240,978,408.73 240,978,408.73

Certified Correct:

JENNYLYN G. GAMIT
OIC - Municipal Accountant
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


SPECIAL EDUCATION FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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
Due from Other Funds 1 03 04 050 55,555.47
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
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


SPECIAL EDUCATION FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


SPECIAL EDUCATION FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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
Municipality of Gen. Mamerto Natividad

PRE-CLOSING TRIAL BALANCE


TRUST FUND
As of December 2015

Account Title Account No Debit Balance Credit Balance

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 from Other Funds 1 03 04 050 612,221.85
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
OIC - Municipal Accountant