Province of Antique

Trial Balance
As of August 31, 2017

Account Title Account Code Debit Credit

Petty Cash Fund 104 329,606.50
Cash in Bank - Local Currency , Current Account 111 2,165,390,901.99
Cash in Bank - Local Currency, Time Deposits 113 48,889,102.13
Due from Officers and Employees 123 12,023,106.63
Loans Receivable - Others 126 21,272,473.87
Due from NGAs 136 5,017,488.39
Due from GOCCs 137 66,945,355.60
Due from LGUs 138 81,193,801.10
Due from NGOs/POs 139 12,049,832.00
Due from Other Funds 144 229,964,654.12
Receivables - Disallowances/Charges 146 459,327.11
Advances to Officers and Employees 148 957,955.10
Other Receivables 149 1,749,427.36
Merchandise Inventory 154 24,781,169.00
Office Supplies Inventory 155 5,675,942.00
Accountable Forms Inventory 156 7,576,888.24
Animal/Zoological Supplies Inventory 157 758,168.50
Food Supplies Inventory 158 6,421,514.00
Drugs and Medicine Inventory 159 91,016,169.74
Medical, Dental and Laboratory Supplies Inventory 160 22,970,552.60
Gasoline, Oil and Lubricants Inventory 161 19,088,773.87
Agricultural Supplies Inventory 162 5,902,178.00
Textbooks and Instructional Materials Inventory 163 2,868,704.00
Other Supplies Inventory 165 55,859,992.16
Spare Parts Inventory 167 1,429,527.72
Construction Materials Inventory 168 1,673,155.14
Prepaid Insurance 178 690,882.62
Deposit on Letters of Credit 180 5,666,600.00
Advances to Contractors 181 30,984,746.91
Other Prepaid Expenses 185 13,020.00
Land 201 10,936,365.90
Land Improvements 202 25,079,853.48
Office Buildings 211 35,363,409.33
School Buildings 212 26,676,873.54
Hospitals and Health Centers 213 154,485,951.83
Other Structures 215 195,840,405.02
Office Equipment 221 32,751,027.98
Furniture and Fixtures 222 20,705,282.50
IT Equipment and Software 223 52,627,407.49
Library Books 224 138,220.36
Machineries 226 11,738,803.70
Agricultural, Fishery and Forestry Equipment 227 1,394,728.30
Communication Equipment 229 15,298,075.35
Construction and Heavy Equipment 230 116,747,061.07
Firefighting Equipment and Accessories 231 4,314,578.00
Medical, Dental and Laboratory Equipment 233 74,463,531.40
Military and Police Equipment 234 1,453,501.16
Sports Equipment 235 4,315,093.95
Technical and Scientific Equipment 236 8,329,006.70
Other Machineries and Equipment 240 45,434,201.44
Motor Vehicles 241 55,115,857.35
Watercrafts 244 1,039,149.00
Other Property, Plant and Equipment 250 5,673,881.54
Roads, Highways and Bridges 251 196,666,269.95
Artesian Wells, Reservoirs, Pumping Stations and Conduits 254 6,896,869.62
Irrigation, Canals and Laterals 255 3,988,710.60
Flood Controls 256 2,492,546.83
Waterways, Aqueducts, Seawalls, River Walls and Others 257 1,988,126.00
Other Public Infrastructures 260 4,359,467.23
Construction in Progress - Agency Assets 264 151,256,653.84

Date/Time Printed : February 25, 2018 10:32:23 PM Page 1 of 4

 Province of Antique

Trial Balance
As of August 31, 2017

Account Title Account Code Debit Credit

Construction in Progress - Roads, Highways and Bridges 266 171,821,973.13
Construction in Progress - Parks, Plazas and Monuments 267 6,423,667.41
Construction in Progress - Ports, Lighthouses and Harbors 268 140,076.29
Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and 269 14,670,314.39
Conduits
Construction in Progress - Irrigation, Canals and Laterals 270 27,382,177.11
Construction in Progress - Flood Controls 271 2,224,320.74
Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and 272 5,984,195.94
Others
Contruction in Progress - Other Public Infrastructures 273 25,954,889.50
Work/Other Animals 281 439,400.00
Breeding Stocks 282 2,538,584.00
Accumulated Depreciation - Land Improvements 302 4,747,452.22
Accumulated Depreciation - Office Buildings 311 6,044,452.33
Accumulated Depreciation - School Buildings 312 3,795,106.39
Accumulated Depreciation - Hospitals and Health Centers 313 21,053,344.76
Accumulated Depreciation - Other Structures 315 30,720,660.84
Accumulated Depreciation - Office Equipment 321 10,498,172.25
Accumulated Depreciation - Furniture and Fixtures 322 5,582,523.70
Accumulated Depreciation - IT Equipment 323 22,711,584.19
Accumulated Depreciation - Library Books 324 57,971.93
Accumulated Depreciation - Machineries 326 616,318.71
Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment 327 789,510.67
Accumulated Depreciation - Communication Equipment 329 3,982,867.34
Accumulated Depreciation - Construction and Heavy Equipment 330 59,694,603.51
Accumulated Depreciation - Firefighting Equipment and Accessories 331 998,127.96
Accumulated Depreciation - Medical, Dental and Laboratory Equipment 333 22,279,385.88
Accumulated Depreciation - Military and Police Equipment 334 571,177.08
Accumulated Depreciation - Sports Equipment 335 1,473,431.55
Accumulated Depreciation - Technical and Scientific Equipment 336 942,554.24
Accumulated Depreciation - Other Machineries and Equipment 340 13,820,315.07
Accumulated Depreciation - Motor Vehicles 341 17,632,464.84
Accumulated Depreciation - Watercrafts 344 362,396.64
Accumulated Depreciation - Other Property, Plant and Equipment 350 434,030.02
Accounts Payable 401 42,423,433.73
Due to Officers and Employees 403 24,117,068.31
Due to BIR 412 30,673,599.05
Due to GSIS 413 10,140,110.06
Due to PAG-IBIG 414 7,288,790.75
Due to PHILHEALTH 415 1,163,544.10
Due to Other NGAs 416 336,885,243.74
Due to Other GOCCs 417 49,339.03
Due to LGUs 418 28,229,652.96
Due to Other Funds 424 531,135,778.23
Guaranty Deposits Payable 426 19,824,907.66
Performance/Bidders/Bail Bonds Payable 427 2,532,522.17
Other Payables 439 81,701,006.91
Loans Payable - Domestic 444 16,948,726.04
Other Deferred Credits 455 1,511,732.09
Government Equity 501 2,595,283,001.46
Professional Tax 564 124,800.00
Amusement Tax 581 527,833.78
Property Transfer Tax 587 1,412,141.58
Real Property Tax 588 6,830,172.71
Special Education Tax 591 9,207,815.28
Tax on Delivery, Trucks and Vans 592 682,615.00
Tax on Sand, Gravel and Other Quarry Products 593 2,959,342.50
Fines and Penalties - Local Taxes 599 944,154.00
Permit Fees 605 743,015.70
Fines and Penalties - Permits and Licenses 609 158,375.85

Date/Time Printed : February 25, 2018 10:32:23 PM Page 2 of 4

 Province of Antique

Trial Balance
As of August 31, 2017

Account Title Account Code Debit Credit

Clearance and Certification Fees 613 484,534.09
Inspection Fees 617 100,816.85
Library Fees 618 39.93
Medical, Dental, and Laboratory Fees 619 23,610,004.72
Other Services Income 628 4,990.00
Hospital Fees 631 54,440,685.98
Printing and Publication Income 641 10,089.49
Rent Income 642 2,488,588.98
Sales Revenue 643 162,972.00
Income from Grants and Donations 662 285,000.00
Interest Income 664 2,115,900.10
Internal Revenue Allotment 665 676,741,480.00
Share from National Wealth 669 170,069,185.01
Miscellaneous Income 678 1,308,582.15
Prior Years' Adjustments 684 9,097,438.99
Salaries and Wages - Regular 701 170,938,429.03
Personnel Economic Relief Allowance (PERA) 711 17,499,788.97
Representation Allowance (RA) 713 2,891,677.68
Transportation Allowance (TA) 714 2,754,531.25
Clothing/Uniform Allowance 715 5,525,000.00
Subsistence, Laundry and Quarter Allowance 716 2,522,245.21
Other Bonuses and Allowances 719 21,543,330.00
Honoraria 720 3,877.00
Hazard Pay 721 7,042,768.93
Overtime and Night Pay 723 742,471.60
Life and Retirement Insurance Contributions 731 20,381,019.70
PAG-IBIG Contributions 732 871,700.00
PHILHEALTH Contributions 733 1,877,139.26
ECC Contributions 734 863,546.15
Terminal Leave Benefits 742 1,029,119.54
Other Personnel Benefits 749 7,957.58
Travelling Expenses - Local 751 3,166,923.83
Training Expenses 753 1,201,756.89
Office Supplies Expenses 755 2,154,517.76
Food Supplies Expenses 758 15,047,269.55
Drugs and Medicines Expenses 759 22,680.00
Medical, Dental and Laboratory Supplies Expenses 760 231,738.92
Gasoline, Oil and Lubricants Expenses 761 1,451,137.38
Other Supplies Expenses 765 308,541.15
Water Expenses 766 2,143,117.68
Electricity Expenses 767 10,475,602.06
Cooking Gas Expenses 768 26,955.00
Postage and Deliveries 771 10,276.28
Telephone Expenses - Landline 772 173,356.50
Telephone Expenses - Mobile 773 812,592.78
Internet Expenses 774 397,911.29
Cable, Satellite, Telegraph, and Radio Expenses 775 32,052.64
Advertising Expenses 780 388,308.00
Printing and Binding Expenses 781 55,934.00
Rent Expenses 782 1,870,499.70
Representation Expenses 783 4,068,905.00
Transportation and Delivery Expenses 784 388.00
Subscriptions Expenses 786 12,368.00
Survey Expenses 787 26,000.00
Auditing Services 792 28,667.00
General Services 795 41,440,925.66
Security Services 797 4,204,679.97
Other Professional Services 799 36,224,077.04
Repairs and Maintenance - Office Buildings 811 1,955,429.53
Repairs and Maintenance - Hospital and Health Centers 813 4,400.00

Date/Time Printed : February 25, 2018 10:32:23 PM Page 3 of 4

 Province of Antique

Trial Balance
As of August 31, 2017

Account Title Account Code Debit Credit

Repairs and Maintenance - Other Structures 815 5,597,323.74
Repairs and Maintenance - Office Equipment 821 3,000.00
Repairs and Maintenance - IT Equipment and Software 823 7,436.00
Repairs and Maintenance - Construction and Heavy Equipment 830 327,217.00
Repairs and Maintenance - Other Machineries and Equipment 840 331,700.00
Repairs and Maintenance - Motor Vehicles 841 315,950.45
Donations 878 38,019,010.41
Taxes, Duties and Licenses 891 609,109.87
Fidelity Bond Premiums 892 301,855.50
Insurance Expenses 893 41,312.04
Discount on Real Property Taxes 954 150,269.14
Discount on Special Education Tax 955 189,462.00
Other Maintenance and Other Operating Expenses 969 19,853,847.15
Bank Charges 971 81,972.94

TOTAL 4,914,130,044.11 4,914,130,044.11

GF - 20% IRA DEVELOPMENT FUND

GF - PROPER Certified Correct :
SPECIAL EDUCATION FUND
TRUST FUND ESTHER MINNIE A. JULIAN
TRUST FUND - PRDP
Provincial Accountant
Provincial Accountant's Office

Date/Time Printed : February 25, 2018 10:32:23 PM Page 4 of 4