Professional Documents
Culture Documents
0612010
City of Toledo No. 221-0612139
LGU Date 12/29/06
page 1 of 2
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
ADJUSTING ENTRY
2 To set up accounts payable for 2006.
Salaries and wages 701 78,203.96
PERA 711 3,583.34
ADCOM 712 3,999.54
Life & Retirement Insurance Contributions 731 9,541.44
Pag-ibig Contributions 732 800.00
Phil-health Contributions 733 900.00
Training Expenses 753 45,000.00
Electricity Expenses 767 9,588.44
Telephone Expenses - Landline 772 5,273.00
Repairs & Maintenance - School Building 812 1,273,081.72
Miscellaneous Expenses 884 14,263.32
Other Maintenance & Operating Expenses 969 383,347.98
Accounts Payable - 2006 401 1,827,582.74
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
ADJUSTING ENTRY
2 To set up accounts payable for 2007.
Salaries and wages 701 79,512.00
PERA 711 4,000.00
ADCOM 712 4,000.00
Honorarium 720 89,000.00
Cash Gift 724 1,500.00
Life & Retirement Insurance Contributions 731 9,541.44
Pag-ibig Contributions 732 800.00
Phil-health Contributions 733 900.00
Electricity Expenses 767 16,787.11
Telephone Expenses - Landline 772 32,239.72
Survey Expense 787 85,554.00
Security Services 797 49,000.00
Repairs & Maintenance - School Building 812 324,076.20
Other Maintenance & Operating Expenses 969 193,300.00
969.40 10,000.00
969.01 120,000.00
969.39 38,300.00
969.31 25,000.00
193,300.00
Accounts Payable - 2007 401 890,210.47
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
ADJUSTING ENTRY
1 To set up accounts payable for 2008.
Salaries and wages 701 51,362.19
Salaries and wages-Contractual 706 6,000.00
PERA 707 2,613.63
ADCOM 708 2,583.87
Honorarium 713 95,000.00
Life & Retirement Insurance Contributions 721 6,163.46
Pag-ibig Contributions 722 600.00
Phil-health Contributions 723 675.00
Electricity Expenses 769 24,000.00
Telephone Expenses - Landline 773 31,418.40
Repairs & Maintenance - School Building 804 346,335.45
Other Maintenance & Operating Expenses 989 862,073.76
989.06 27,880.00
989.11 39,452.00
989.12 574,741.76
989.20 20,000.00
989.25 120,000.00
989.26 60,000.00
989.27 20,000.00
862,073.76
Accounts Payable - 2008 401 1,428,825.76
Total - 3,240.00
Prepared by: Approved by:
326.01
326.02
JOURNAL ENTRY VOUCHER JEV No. 221-0912016
City of Toledo No.
LGU Date 12/31/09
page 1 of 2
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
ADJUSTING ENTRY
1 To set up accounts payable for 2009.
Salaries and wages-Contractual 706 74,322.54
Other Bonuses and Allowances 719 80,000.00
Electricity Expenses 767 34,747.69
Telephone Expenses - Landline 772 26,472.80
Construction in Progress - Agency Asset 264 29,952.75
Repairs & Maintenance - School Building 812 25,612.30
Other Maintenance & Operating Expenses 969 275,587.50
969.12 199,362.50
969.13 14,800.00
969.15 23,165.00
969.19 15,800.00
969.20 13,960.00
969.26 8,500.00
-
275,587.50
Accounts Payable - 2009 401 546,695.58
Total - -
Prepared by: Approved by:
326.01
JOURNAL ENTRY VOUCHER JEV No.
City of Toledo No.
LGU Date
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit
ADJUSTING ENTRY
1 To set up accounts payable for 2010
SALARY Contractual Secondary 706 89,612.90
SALARY Contractual Elementary 706 58,741.93
HONORARIUM-16 NFE TEACHERS 720 76,000.00
HONORARIUM-4 LITERACY TEACHERS 720 40,000.00
HONORARIUM-4 DISTRICT NFE COORDINATORS 720 20,000.00
REPAIR & MAINTENANCE OF DIVISION OFFICE, SCHOOL 812 8,000.00
BLDGS, SCHOOL FENCE & OTHER SCHOOL FACILITIES
QUARTERLY STIPEND ALLOWANCE 1ST TOP TEN STUDENT 719 120,000.00
P1,000/qtr CY 2010
Electricity Expenses 767 36,000.00
Telephone Expenses - Landline 772 11,512.00
Other Maintenance & Operating Expenses 969 504,567.00
969.07 25,000.00
969.09 22,560.00
969.10 44,000.00
969.12 200,000.00
969.14 44,107.00
969.17 16,710.00
969.28 20,000.00
969.37 99,990.00
969.39 2,200.00
969.40 15,000.00
969.41 15,000.00
504,567.00
Total 964,433.83
Prepared by: Approved by:
Accumulated Depreciation
- Electrification, Power & Energy Structures 305
- Office Building 311
- School Building 312
- Other Structure 315
- Office Equipment 321
- Furnitures & Fixtures 322
- IT Equipment 323
- Library Books 324
- Medical, Dental & Laboratory Equipment 333
- Other Property, Plant & Equipment 350
Total 1,524,263.07
Prepared by: Approved by:
FE LEALBETH M. MANALILI RAMON G. SAMPER
Community Affairs Asst II-Acctg Detailed City Accountant
221-1012
12/30/2010
page 1 of 2
Others
Amount
Credit
964,433.83
964,433.83
AMPER
tant
221-1012
0
12/30/2010
page 2 of 2
Others
Amount
Credit
77,740.88
367.56 326.01
18,915.78
192,637.35
370,106.72
172,923.74
353,897.47
88,437.08
22,875.00
223,121.49
3,240.00
1,524,263.07
AMPER
tant
JOURNAL ENTRY VOUCHER JEV No.
City of Toledo No. 221-12120040
LGU Date
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit
ADJUSTING ENTRY
1 To set up accounts payable for 2012
SALARY Contractual Secondary 706 90,000.00
SALARY Contractual Elementary 706 73,911.29
HONORARIUM-16 NFE TEACHERS 720 72,000.00
HONORARIUM-4 LITERACY TEACHERS 720 33,000.00
PEI for 23 teachers 717 115,000.00
REPAIR & MAINTENANCE OF DIVISION OFFICE, SCHOOL 812 570,596.60
BLDGS, SCHOOL FENCE & OTHER SCHOOL FACILITIES
Electricity Expenses 767 5,956.22
Telephone Expenses - Landline 772 3,768.00
Other Maintenance & Operating Expenses 969 1,919,356.35
969.02 291,000.00
969.07 500,000.00
969.08 1,073,356.35
969.15 55,000.00
1,919,356.35
Total 2,883,588.46
Prepared by: Approved by:
Accumulated Depreciation
- Electrification, Power & Energy Structures 305
- School Building 312
- Other Structure 315
- Office Equipment 321
- Furnitures & Fixtures 322
- IT Equipment 323
- Library Books 324
- Medical, Dental & Laboratory Equipment 333
- Sports Equipment 335
- Other Property, Plant & Equipment 350
Total 2,231,553.41
Prepared by: Approved by:
Total 1,438,471.61
Prepared by: Approved by:
Others
Amount
Credit
2,883,588.46
2,883,588.46
AMPER
tant
221-1212056
221-12120040
12/31/2012
page 2 of 3
Others
Amount
Credit
326.01
14,571.86
1,645,975.55
8,778.95
59,400.00
93,432.30
34,335.00
291,888.33
4,500.00
24,492.60
54,178.82
2,231,553.41
AMPER
tant
221-1212056
221-12120040
12/31/2012
page 3 of 3
Others
Amount
Credit
1,438,471.61
1,438,471.61
AMPER
tant
JOURNAL ENTRY VOUCHER JEV No. 221-13120161
City of Toledo No.
LGU Date 12/27/2013
page 2 of 3
Electricity Exp. For November 2014 767 Patricio Alimes 12-044 14125961 5,447.07
Electricity Exp. For December 2014 767 Patricio Alimes 12-045 14126178 5,659.76
Total 11,106.83
Telephone Exp. For Oct. & Nov. 2014 772 Patricio Alimes 12-046 14126177 2,512.00
Telephone Exp. For Dec. 2014 772 Patricio Alimes 12-048 15010323 544.27
Total 3,056.27
Summary:
720 405,000.00
767 11,106.83
772 3,056.27
969 1,191,184.80
Total 1,610,347.90
claimed
claimed
claimed
claimed
CVIRAA Balance
claimed 1,106,684.80
claimed liq.
1 441,710.00
2 101,779.40
claimed 3 589,824.00
claimed Err:522 Err:522 charge to prior years adjustment)
JOURNAL ENTRY VOUCHER JEV No.
City of Toledo No.
LGU Date
page 1
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit