PROVINCIAL GROVERNMENT OF ANTIQUE

GF - Proper

Trial Balance
As of September 30, 2017

Account Title Account Code Debit Credit

Petty Cash 10101020 324,706.50
Cash in Bank - Local Currency, Current Account 10102010 1,576,031,435.18
Cash in Bank - Local Currency, Time Deposits 10201010 36,074,855.88
Loans Receivable - Others 10301990 4,696,754.51
Due from National Government Agencies 10303010 4,545,414.90
Due from Government-Owned and/or Controlled Corporations 10303020 16,115,355.60
Due from Local Government Units 10303030 30,390,404.34
Due from Other Funds 10304050 72,243,724.07
Advances for Payroll 10305020 3,502,834.30
Advances to Special Disbursing Officer 10305030 2,929,254.48
Advances to Officers and Employees 10305040 659,779.17
Receivables - Disallowances/Charges 10306010 459,327.11
Due from Officers and Employees 10306020 3,493,501.68
Due from Non-Government Organizations/People's Organizations 10306030 5,786,619.00
Other Receivables 10306990 1,667,046.89
Merchandise Inventory 10401010 15,493,306.11
Food Supplies for Distribution 10402010 6,055,680.00
Drugs and Medicines for Distribution 10402030 27,819,122.94
Medical, Dental and Laboratory Supplies for Distribution 10402040 7,104,954.27
Agricultural and Marine Supplies for Distribution 10402050 281,966.75
Other Supplies and Materials for Distribution 10402990 30,799,028.73
Office Supplies Inventory 10404010 5,402,354.20
Accountable Forms, Plates and Stickers Inventory 10404020 1,124,210.12
Animal/Zoological Supplies Inventory 10404040 692,050.00
Food Supplies Inventory 10404050 365,834.00
Drugs and Medicines Inventory 10404060 6,193,564.95
Medical, Dental and Laboratory Supplies Inventory 10404070 13,023,405.74
Fuel, Oil and Lubricants Inventory 10404080 16,599,444.17
Agricultural and Marine Supplies Inventory 10404090 60,391.00
Textbooks and Instructional Materials Inventory 10404100 1,500.00
Construction Materials Inventory 10404130 1,948,895.64
Other Supplies and Materials Inventory 10404990 8,150,687.33
Advances to Contractors 10501010 2,872,497.65
Prepaid Insurance 10501050 749,979.51
Other Prepayments 10501990 13,020.00
Land 10701010 3,981,569.92
Land Improvements, Aquaculture Structures 10702010 5,555.97
Accumulated Depreciation - Land Improvements, Aquaculture Structures 10702011 3,778.06
Other Land Improvements 10702990 22,445,878.77
Accumulated Depreciation - Other Land Improvements 10702991 3,514,528.62
Road Networks 10703010 25,037,017.39
Flood Control Systems 10703020 2,585,974.28
Water Supply Systems 10703040 2,569,826.03
Other Infrastructure Assets 10703990 3,961,600.27
Buildings 10704010 28,530,589.50
Accumulated Depreciation - Buildings 10704011 3,594,057.79
School Buildings 10704020 15,743,047.70
Accumulated Depreciation - School Buildings 10704021 550,988.65
Hospitals and Health Centers 10704030 121,346,565.80
Accumulated Depreciation - Hospitals and Health Centers 10704031 12,878,529.80
Other Structures 10704990 97,069,774.34
Accumulated Depreciation - Other Structures 10704991 21,165,120.98
Machinery 10705010 11,738,803.70
Accumulated Depreciation - Machinery 10705011 616,318.71
Office Equipment 10705020 31,840,455.98
Accumulated Depreciation - Office Equipment 10705021 9,974,811.12
Information and Communication Technology Equipment 10705030 47,147,803.97
Accumulated Depreciation - Information and Communication Technology 10705031 19,165,219.95
Equipment
Agricultural and Forestry Equipment 10705040 611,098.80
Accumulated Depreciation - Agricultural and Forestry Equipment 10705041 304,826.12

Date/Time Printed : January 19, 2018 02:59:26 PM Page 1 of 4

 PROVINCIAL GROVERNMENT OF ANTIQUE

GF - Proper

Trial Balance
As of September 30, 2017

Account Title Account Code Debit Credit

Communication Equipment 10705070 14,591,786.10
Accumulated Depreciation - Communication Equipment 10705071 3,504,613.26
Construction and Heavy Equipment 10705080 91,475,503.07
Accumulated Depreciation - Construction and Heavy Equipment 10705081 53,450,083.23
Disaster Response and Rescue Equipment 10705090 7,348,338.00
Accumulated Depreciation - Disaster Response and Rescue Equipment 10705091 2,872,071.34
Military, Police and Security Equipment 10705100 1,418,501.16
Accumulated Depreciation - Military, Police and Security Equipment 10705101 549,127.08
Medical Equipment 10705110 40,100,158.08
Accumulated Depreciation - Medical Equipment 10705111 12,204,699.39
Sports Equipment 10705130 2,420,062.00
Accumulated Depreciation - Sports Equipment 10705131 786,163.98
Technical and Scientific Equipment 10705140 8,304,006.75
Accumulated Depreciation - Technical and Scientific Equipment 10705141 919,304.24
Other Machinery and Equipment 10705990 41,415,681.44
Accumulated Depreciation - Other Machinery and Equipment 10705991 11,384,824.81
Motor Vehicles 10706010 49,356,457.35
Accumulated Depreciation - Motor Vehicles 10706011 16,332,204.54
Watercrafts 10706040 1,039,149.00
Accumulated Depreciation - Watercrafts 10706041 362,396.64
Furniture and Fixtures 10707010 16,094,097.87
Accumulated Depreciation - Furniture and Fixtures 10707011 4,181,511.28
Books 10707020 138,220.36
Accumulated Depreciation - Books 10707021 57,971.93
Construction in Progress - Land Improvements 10710010 14,734,030.66
Construction in Progress - Infrastructure Assets 10710020 96,246,594.27
Construction in Progress - Buildings and Other Structures 10710030 69,824,796.16
Work/Zoo Animals 10799010 439,400.00
Breeding Stocks 10801010 1,409,000.00
Computer Software 10901020 1,493,050.00
Accumulated Amortization - Computer Software 10901021 771,549.75
Accounts Payable 20101010 27,110,149.62
Due to Officers and Employees 20101020 18,949,694.32
Loans Payable - Domestic 20102040 8,787,955.37
Due to BIR 20201010 15,943,988.27
Due to GSIS 20201020 20,317,386.71
Due to Pag-IBIG 20201030 7,360,664.37
Due to PhilHealth 20201040 1,159,010.96
Due to NGAs 20201050 1,311,160.32
Due to GOCCs 20201060 3,228.28
Due to LGUs 20201070 15,213,135.50
Due to Other Funds 20301010 133,235,694.72
Trust Liabilities 20401010 4,561,398.98
Guaranty/Security Deposits Payable 20401040 8,812,840.75
Other Deferred Credits 20501990 548,546.34
Other Payables 29999990 10,256,315.08
Government Equity 30101010 1,913,435,514.46
Prior Period Adjustment 30101020 8,954,305.83
Professional Tax 40101020 127,200.00
Real Property Tax - Basic 40102040 6,975,917.98
Discount on Real Property Tax - Basic 40102041 150,269.14
Real Property Transfer Tax 40102080 1,586,641.47
Tax on Sand, Gravel and Other Quarry Products 40103040 3,305,050.00
Tax on Delivery Vans and Trucks 40103050 706,815.00
Amusement Tax 40103060 531,863.78
Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation 40105010 430,834.83
Tax Revenue - Fines and Penalties - Property Taxes 40105020 21,909.57
Share from Internal Revenue Collections (IRA) 40106010 609,067,332.00
Share from National Wealth 40106030 170,069,185.01
Permit Fees 40201010 804,465.40
Clearance and Certification Fees 40201040 544,108.79

Date/Time Printed : January 19, 2018 02:59:26 PM Page 2 of 4

 PROVINCIAL GROVERNMENT OF ANTIQUE

GF - Proper

Trial Balance
As of September 30, 2017

Account Title Account Code Debit Credit

Inspection Fees 40201100 109,012.57
Fines and Penalties - Service Income 40201980 170,389.60
Other Service Income 40201990 4,990.00
Rent Income 40202050 2,754,602.86
Receipts from Printing and Publication 40202170 10,089.49
Sales Revenue 40202180 210,723.30
Hospital Fees 40202200 79,656,154.09
Interest Income 40202220 2,753,883.44
Miscellaneous Income 40601010 416,088.93
Salaries and Wages - Regular 50101010 195,573,580.16
Personal Economic Relief Allowance (PERA) 50102010 19,817,975.35
Representation Allowance (RA) 50102020 3,229,002.68
Transportation Allowance (TA) 50102030 3,077,606.25
Clothing/Uniform Allowance 50102040 5,525,000.00
Subsistence Allowance 50102050 2,482,252.00
Laundry Allowance 50102060 389,783.21
Honoraria 50102100 3,877.00
Hazard Pay 50102110 8,018,674.93
Overtime and Night Pay 50102130 742,471.60
Other Bonuses and Allowances 50102990 21,543,330.00
Retirement and Life Insurance Premiums 50103010 23,313,818.34
Pag-IBIG Contributions 50103020 987,325.00
PhilHealth Contributions 50103030 2,136,289.26
Employees Compensation Insurance Premiums 50103040 978,880.59
Terminal Leave Benefits 50104030 1,059,201.04
Other Personnel Benefits 50104990 7,957.58
Traveling Expenses - Local 50201010 3,579,276.40
Training Expenses 50202010 1,541,609.89
Scholarship Grants/Expenses 50202020 29,254,000.00
Office Supplies Expenses 50203010 1,934,119.51
Food Supplies Expenses 50203050 12,025,195.70
Drugs and Medicines Expenses 50203070 22,680.00
Medical, Dental and Laboratory Supplies Expenses 50203080 231,738.92
Fuel, Oil and Lubricants Expenses 50203090 1,469,238.28
Other Supplies and Materials Expenses 50203990 2,792,017.62
Water Expenses 50204010 2,346,065.18
Electricity Expenses 50204020 12,111,679.63
Postage and Courier Services 50205010 10,386.28
Telephone Expenses 50205020 1,086,914.93
Internet Subscription Expenses 50205030 447,351.50
Cable, Satellite, Telegraph and Radio Expenses 50205040 33,171.64
Survey Expenses 50207010 35,800.00
Auditing Services 50211020 28,667.00
Other Professional Services 50211990 38,369,243.76
Security Services 50212030 4,989,079.97
Other General Services 50212990 44,793,946.74
Repairs and Maintenance - Buildings and Other Structures 50213040 7,318,416.72
Repairs and Maintenance - Machinery and Equipment 50213050 672,808.00
Repairs and Maintenance - Transportation Equipment 50213060 440,178.45
Taxes, Duties and Licenses 50216010 771,824.11
Fidelity Bond Premiums 50216020 314,680.50
Insurance Expenses 50216030 8,972.04
Advertising Expenses 50299010 412,233.00
Printing and Publication Expenses 50299020 55,934.00
Representation Expenses 50299030 4,672,287.00
Transportation and Delivery Expenses 50299040 644.00
Rent Expenses 50299050 1,870,499.70
Subscription Expenses 50299070 13,903.00
Donations 50299080 8,926,710.41
Other Maintenance and Operating Expenses 50299990 7,528,392.13
Bank Charges 50301040 78,687.71

Date/Time Printed : January 19, 2018 02:59:26 PM Page 3 of 4

 PROVINCIAL GROVERNMENT OF ANTIQUE

GF - Proper

Trial Balance
As of September 30, 2017

Account Title Account Code Debit Credit

TOTAL 3,255,362,949.26 3,255,362,949.26

Certified Correct :

ESTHER MINNIE A. JULIAN

Provincial Accountant
Accounting Office

Date/Time Printed : January 19, 2018 02:59:26 PM Page 4 of 4