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JOURNAL ENTRY VOUCHER JEV No.

0612010
City of Toledo No. 221-0612139
LGU Date 12/29/06
page 1 of 2

Collection Check Disbursement Cash Disbursement Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit Credit
ADJUSTING ENTRY
1 To take up Depreciation Expense for 2006.
Depreciation Expense
- Electrification, Power & Energy Structures 905 14,571.86
- School Buildings 912 5,175.18
- Other Structures 915 17,882.11
- Office Equipment 921 87,092.97
- Furnitures & Fixtures 922 23,302.47
- IT Equipment 923 89,125.02
- Library Books 924 17,992.80
- Medical, Dental & Laboratory Equipment 933 4,500.00
- Other Machinery & Equipment 940 13,580.46
- Other Property, Plant & Equipment 950 37,240.58
Accumulated Depreciation
- Electrification, Power & Energy Structures 305 14,571.86
- School Buildings 312 5,175.18
- Other Structures 315 17,882.11
- Office Equipment 321 87,092.97
- Furnitures & Fixtures 322 23,302.47
- IT Equipment 323 89,125.02
- Library Books 324 17,992.80
- Medical, Dental & Laboratory Equipment 333 4,500.00
- Other Machinery & Equipment 340 13,580.46
- Other Property, Plant & Equipment 350 37,240.58

Total 310,463.45 310,463.45


Prepared by: Approved by:

FE LEALBETH M. BARCENAS MARIA TERESITA EPIFANIA C. LARGO


Administrative Aide IV OIC, City Accountant
JOURNAL ENTRY VOUCHER JEV No. 0612010
City of Toledo No. 221-0612139
LGU Date 12/29/06
page 2 of 2

Collection Check Disbursement Cash Disbursement Others

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

Total 1,827,582.74 1,827,582.74


Prepared by: Approved by:

FE LEALBETH M. BARCENAS MARIA TERESITA EPIFANIA C. LARGO


Administrative Aide IV OIC, City Accountant

JOURNAL ENTRY VOUCHER JEV No. 0612010


City of Toledo No.
LGU Date 12/29/06
page 3 of 3
Collection Check Disbursement Cash Disbursement Others
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
ADJUSTING ENTRY
4 To close Expense Accounts to Income & Expense Summary
Income & Expense Summary 512 4,559,415.43
Salaries and wages 701 982,476.24
PERA 711 48,826.75
ADCOM 712 49,494.55
Clothing/Uniform Allowance 715 188,000.00
Other Bonuses and Allowances 719 80,000.00
Honoraria 720 371,000.00
Cash Gift 724 100,000.00
Year End Bonus 725 79,512.00
Life & Retirement Insurance Contributions 731 115,689.96
Pag-ibig Contributions 732 9,700.00
Phil-health Contributions 733 10,912.50
Training Expenses 753 103,800.00
Electricity Expenses 767 25,429.13
Telephone Expenses - Landline 772 47,071.14
Repairs & Maintenance - School Building 812 1,273,081.72
Miscellaneous Expenses 884 48,752.99
Depreciation- Electrification, Power & Energy Structures 905 14,571.86
School Buildings 912 5,175.18
Other Structures 915 17,882.11
Office Equipment 921 87,092.97
Furnitures & Fixtures 922 23,302.47
IT Equipment 923 89,125.02
Library Books 924 17,992.80
Medical, Dental & Laboratory Equipment 933 4,500.00
Other Machinery & Equipment 940 13,580.46
Other Property, Plant & Equipment 950 37,240.58
Other Maintenance & Operating Expenses 969 715,205.00

Total 4,559,415.43 4,559,415.43


Prepared by: Approved by:

FE LEALBETH M. BARCENAS MARIA TERESITA EPIFANIA C. LARGO


Administrative Aide IV OIC, City Accountant
JOURNAL ENTRY VOUCHER JEV No. 0712029
City of Toledo No.
LGU Date 12/29/07
page 1 of 2

Collection Check Disbursement Cash Disbursement Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit Credit
ADJUSTING ENTRY
1 To take up Depreciation Expense for 2007.
Depreciation Expense
- Electrification, Power & Energy Structures 905 14,571.86
- School Buildings 912 5,175.18
- Other Structures 915 70,319.44
- Office Equipment 921 87,092.97
- Furnitures & Fixtures 922 25,667.91
- IT Equipment 923 118,517.22
- Library Books 924 17,992.80
- Medical, Dental & Laboratory Equipment 933 4,500.00
- Other Machinery & Equipment 940 13,580.46
- Other Property, Plant & Equipment 950 44,884.58
Accumulated Depreciation
- Electrification, Power & Energy Structures 305 14,571.86
- School Buildings 312 5,175.18
- Other Structures 315 70,319.44
- Office Equipment 321 87,092.97
- Furnitures & Fixtures 322 25,667.91
- IT Equipment 323 118,517.22
- Library Books 324 17,992.80
- Medical, Dental & Laboratory Equipment 333 4,500.00
- Other Machinery & Equipment 340 13,580.46
- Other Property, Plant & Equipment 350 44,884.58

Total 402,302.42 402,302.42


Prepared by: Approved by:

FE LEALBETH M. BARCENAS REBECCA M. ENCABO


Administrative Aide IV ICO, City Accountant
JOURNAL ENTRY VOUCHER JEV No. 0712029
City of Toledo No. 0
LGU Date 12/29/07
page 2 of 2

Collection Check Disbursement Cash Disbursement Others

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

Total 890,210.47 890,210.47


Prepared by: Approved by:

FE LEALBETH M. BARCENAS REBECCA M. ENCABO


Administrative Aide IV ICO, City Accountant
JOURNAL ENTRY VOUCHER JEV No. 0812014
City of Toledo No.
LGU Date 12/24/08
page 1 of 2

Collection Check Disbursement Cash Disbursement Others

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 1,428,825.76 1,428,825.76


Prepared by: Approved by:

FE LEALBETH M. BARCENAS REBECCA M. ENCABO


Administrative Aide IV ICO, City Accountant

JOURNAL ENTRY VOUCHER JEV No. 0812014


City of Toledo No.
LGU Date 12/24/08
page 2 of 2

Collection Check Disbursement Cash Disbursement Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit Credit
ADJUSTING ENTRY
2 To take up Depreciation Expense for 2008.
Depreciation Expense
- Electrification, Power & Energy Structures 904 14,571.86
- School Buildings 904 2,629.52
- Other Structure 904 93,357.76
- Office Equipment 907 48,169.60
- Furnitures & Fixtures 926 8,777.16
- IT Equipment 907 47,220.40
- Library Books 926 17,992.80
- Medical, Dental & Laboratory Equipment 908 4,500.00
- Other Property, Plant & Equipment 925 39,113.78
Accumulated Depreciation
- Electrification, Power & Energy Structures 304 14,571.86
- School Buildings 304 2,629.52
- Other Structure 304 93,357.76
- Office Equipment 307 48,169.60
- Furnitures & Fixtures 326 8,777.16
- IT Equipment 307 47,220.40
- Library Books 326 17,992.80
- Medical, Dental & Laboratory Equipment 308 4,500.00
- Other Property, Plant & Equipment 325 39,113.78

Total 276,332.88 276,332.88


Prepared by: Approved by:

FE LEALBETH M. BARCENAS REBECCA M. ENCABO


Administrative Aide IV ICO, City Accountant

JOURNAL ENTRY VOUCHER JEV No. 0812013


City of Toledo No.
LGU Date 12/24/08
Collection Check Disbursement Cash Disbursement Others
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
State Insurance - SEF 734 3,240.00
EC Contribution 413.3 3,240.00

To take up EC Contribution for the year 2008.

Total - 3,240.00
Prepared by: Approved by:

FE LEALBETH M. BARCENAS REBECCA M. ENCABO


Administrative Aide IV ICO, City Accountant
Electricfication, Power and Energy Structures
Office Building 304.01

School Building 304.02


Other Structures 304.03
Office Equipment 304.04
IT Equipment & Software 307.01
Laboratory Equipment 307.02
Other Machineries & Equipment 308
Other Property, Plant & Equip.
Furniture & Fixtures 325.01
Library Books 325.02

326.01
326.02
JOURNAL ENTRY VOUCHER JEV No. 221-0912016
City of Toledo No.
LGU Date 12/31/09
page 1 of 2

Collection Check Disbursement Cash Disbursement Others

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 546,695.58 546,695.58


Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER


Community Affairs Asst II-Acctg Detailed ICO, City Accountant
JOURNAL ENTRY VOUCHER JEV No. 221-0912016
City of Toledo No. 0
LGU Date 12/31/09
page 2 of 2

Collection Check Disbursement Cash Disbursement Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit Credit
ADJUSTING ENTRY
2 To take up Depreciation Expense for 2009.
Depreciation Expense
- Electrification, Power & Energy Structures 905 14,571.86
- School Buildings 912 2,629.52
- Other Structure 915 6,086.15
- Furnitures & Fixtures 922 93,432.30
- IT Equipment 923 29,392.20
- Library Books 924 14,966.48
- Medical, Dental & Laboratory Equipment 933 4,500.00
- Other Property, Plant & Equipment 950 30,005.78
Accumulated Depreciation
- Electrification, Power & Energy Structures 305 14,571.86
- School Buildings 312 2,629.52
- Other Structure 315 6,086.15
- Furnitures & Fixtures 322 93,432.30
- IT Equipment 323 29,392.20
- Library Books 324 14,966.48
- Medical, Dental & Laboratory Equipment 333 4,500.00
- Other Property, Plant & Equipment 350 30,005.78

3 State Insurance - SEF 734 3,240.00


EC Contribution 413.3 3,240.00
To take up EC Contribution for the year 2009

4 Prior Year Adjustment 684 37,379.44


Interest Income PNB Toledo SEF 664 37,379.44
To take up adjustment of Interest Income in 2008
transferred to General Fund in 2009

Total 236,203.73 236,203.73


Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER


Community Affairs Asst II-Acctg Detailed ICO, City Accountant

JOURNAL ENTRY VOUCHER JEV No. 0812013


City of Toledo No.
LGU Date 12/24/08

Collection Check Disbursement Cash Disbursement Others


ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit

Total - -
Prepared by: Approved by:

FE LEALBETH M. BARCENAS REBECCA M. ENCABO


Administrative Aide IV ICO, City Accountant
Electricfication, Power and Energy Structures
Office Building 304.01
School Building 304.02
Office Equipment 304.04
IT Equipment & Software 307.01
Laboratory Equipment 307.02
Other Machineries & Equipment 308
Other Property, Plant & Equip.
Furniture & Fixtures 325.01
Library Books 325.02

326.01
JOURNAL ENTRY VOUCHER JEV No.
City of Toledo No.
LGU Date

Collection Check Disbursement Cash Disbursement Others

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

Accounts Payable - 2010 401

Total 964,433.83
Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER


Community Affairs Asst II-Acctg Detailed City Accountant

JOURNAL ENTRY VOUCHER JEV No.


City of Toledo No. 0
LGU Date

Collection Check Disbursement Cash Disbursement Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit
ADJUSTING ENTRY
2 To take up Depreciation Expense for 2010.
Depreciation Expense
- Electrification, Power & Energy Structures 905 77,740.88
- Office Building 911 367.56
- School Buildings 912 18,915.78
- Other Structure 915 192,637.35
- Office Equipment 921 370,106.72
- Furnitures & Fixtures 922 172,923.74
- IT Equipment 923 353,897.47
- Library Books 924 88,437.08
- Medical, Dental & Laboratory Equipment 933 22,875.00
- Other Property, Plant & Equipment 950 223,121.49

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

3 State Insurance - SEF 734 3,240.00


EC Contribution 413.3
To take up EC Contribution for the year 2010

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

Electricfication, Power and Energy Structures


Office Building 304.01
School Building 304.02
Office Equipment 304.04
IT Equipment & Software 307.01
Laboratory Equipment 307.02
Other Machineries & Equipment 308
Other Property, Plant & Equip.
Furniture & Fixtures 325.01
Library Books 325.02

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

Collection Check Disbursement Cash Disbursement Others

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

Accounts Payable - 2012 401

Total 2,883,588.46
Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER


Community Affairs Asst II-Acctg Detailed City Accountant

JOURNAL ENTRY VOUCHER JEV No.


City of Toledo No. 221-12120040
LGU Date
Collection Check Disbursement Cash Disbursement Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit
ADJUSTING ENTRY
2 To take up Depreciation Expense for 2012.
Depreciation Expense
- Electrification, Power & Energy Structures 905 14,571.86
- School Buildings 912 1,645,975.55
- Other Structure 915 8,778.95
- Office Equipment 921 59,400.00
- Furnitures & Fixtures 922 93,432.30
- IT Equipment and Software 923 34,335.00
- Library Books 924 291,888.33
- Medical, Dental & Laboratory Equipment 933 4,500.00
- Sports Equipment 935 24,492.60
- Other Property, Plant & Equipment 950 54,178.82

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:

FE LEALBETH M. MANALILI RAMON G. SAMPER


Community Affairs Asst II-Acctg Detailed City Accountant

JOURNAL ENTRY VOUCHER JEV No.


City of Toledo No. 221-12120040
LGU Date

Collection Check Disbursement Cash Disbursement Others


Responsibility Accounts and Explanation Account Code PR Amount
Center Debit
ADJUSTING ENTRY
3 To take up adusting entry for the Real Property Tax
Receivable the advance payment for the year 2012
collected December 2011.
Deferred Special Education Tax Income 452 1,438,471.61
Special Education Tax Receivable 128

Total 1,438,471.61
Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER


Community Affairs Asst II-Acctg Detailed City Accountant
221-1212056
221-12120040
12/31/2012
page 1 of 3

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

Electricfication, Power and Energy Structures


Office Building 304.01
School Building 304.02
Office Equipment 304.04
IT Equipment & Software 307.01
Laboratory Equipment 307.02
Other Machineries & Equipment 308
Other Property, Plant & Equip.
Furniture & Fixtures 325.01
Library Books 325.02

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

Collection Check Disbursement Cash Disburseme Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit Credit
ADJUSTING ENTRY
1 Miscellaneous Expense 884 0.01
Cash Disbursing Officer- H. Corbo 103.06 0.01

To take up unliquidated amount due to lack


of change fund.

2 To take up Depreciation Expense for 2013.


Depreciation Expense
- Electrification, Power & Energy Structures 905 14,571.86
- School Buildings 912 2,270,462.02
- Other Structure 915 8,778.95
- Office Equipment 921 85,563.75
- Furnitures & Fixtures 922 93,432.30
- IT Equipment and Software 923 34,335.00
- Library Books 924 291,888.33
- Medical, Dental & Laboratory Equipment 933 4,500.00
- Sports Equipment 935 24,492.60
- Other Property, Plant & Equipment 950 45,006.02
Accumulated Depreciation
- Electrification, Power & Energy Structures 305 14,571.86
- School Building 312 2,270,462.02
- Other Structure 315 8,778.95
- Office Equipment 321 85,563.75
- Furnitures & Fixtures 322 93,432.30
- IT Equipment 323 34,335.00
- Library Books 324 291,888.33
- Medical, Dental & Laboratory Equipment 333 4,500.00
- Sports Equipment 335 24,492.60
- Other Property, Plant & Equipment 350 45,006.02

Total 2,873,030.84 2,873,030.84


Prepared by: Approved by:

MARIA LYN S. SARSOZA RAMON G. SAMPER


Accounting Clerk City Accountant
JOURNAL ENTRY VOUCHER JEV No.
City of Toledo No.
LGU Date 12/27/2014

Collection Check Disbursement Cash Disbursement Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit Credit
ADJUSTING ENTRY
1 To take up discount on Special Education Tax
from Oct., Nov., & December 2014

Discount on Special Education Tax 955 194,188.87


Special Tax Recievable - Discount 128.02 194,188.87
Deferred Special Education Tax Income 194,188.87
Real Property Tax - Discount 588 194,188.87

2 To close Discount on Special Education Tax to


Special Education Tax Recievable -Current Year

Special Tax Recievable - Current 128.01 753,140.11


Special Tax Recievable - Discount 128.02 753,140.11
Deferred Special Education Tax Income - Discount 452.02 753,140.11
Deferred Special Education Tax Income - Current 452.01 753,140.11

3 To take up adjusting entry for properties under


restrictions however, tax was paid.
Special Tax Recievable - Current 128.01 817,903.97
Deferred Special Education Tax Income - Current 452.01 817,903.97

Total 2,712,561.93 2,712,561.93


Prepared by: Approved by:

MARIA LYN S. SARSOZA RAMON G. SAMPER


Accounting Clerk City Accountant
SPECIAL EDUCATION FUND
BREAKDOWN OF ACCOUNTS PAYABLE 2014

PARTICULARS ACCOUNT CODE CLAIMANT OBR # VOUCHER # AMOUNT


Honorarium for Literacy Teachers 720 Jerlito Villaver et al 12-049 15021269 405,000.00
Total 405,000.00

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

CVIRAA Expenses 969.06 Ma. Socorrro Tagactac C/A 01-001-005 1,106,684.80


Girls Scouts Encampment Exp. 969.11 Cecilio Uy C/A 12-047 14126188 41,000.00
Meals for Boy Scouts Encampment 969.12 Justinet Restaurant 08-026 43,500.00
Total 1,191,184.80

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

Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit

Accounts Payable 401 1,726,420.25


Due to Other Funds ( General Fund) 424 1,726,420.25

To reverse Accounts Payable for 2 years


and above from SEF which do not have
valid claimants as per COA recommen-
dation /AOM 2015-027-2014
dated Feb. 18, 2015

Total 1,726,420.25 1,726,420.25


Prepared by: Approved by:

MARIA LYN S. SARSOZA RAMON G. SAMPER


Accounting Clerk City Accountant
JOURNAL ENTRY VOUCHER JEV No.
City of Toledo No.
LGU Date
page 1

Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit

Due from Other Funds (SEF) 144 1,726,420.25


Government Equity 501 1,726,420.25

To record Unappropriated Surplus


from SEF Accounts Payable for 2 years
or more which do not have valid
claimants as per COA recommendation
/AOM 2015-027-2014 dated Feb. 18, 2015

Total 1,726,420.25 1,726,420.25


Prepared by: Approved by:

MARIA LYN S. SARSOZA RAMON G. SAMPER


Accounting Clerk City Accountant
JOURNAL ENTRY VOUCHER JEV No.
City of Toledo No.
LGU Date 12/29/2015

Collection Check Disbursement Cash Disbursement Others

Responsibility Accounts and Explanation Account Code PR Amount


Center Debit Credit

1 Adjusting entry for over collection or under


statement of RPT data set up of 2015

Special Tax Recievable - Discount 128.02 249,081.65


Deferred Special Education Tax Income - Discount 452.02 249,081.65

2 To close Special Education Tax Current to


Special Education Tax Recievable - Prior Year

Special Tax Recievable - Prior Year 128.03 7,114,565.10


Special Tax Recievable - Current 128.01 7,114,565.10
Deferred Special Education Tax Income - Current 452.01 7,114,565.10
Deferred Special Education Tax Income - PY 452.03 7,114,565.10

Total 14,478,211.85 14,478,211.85


Prepared by: Approved by:

MARIA LYN S. SARSOZA RAMON G. SAMPER


Accounting Clerk City Accountant

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