Annex A MUNICIPALITY OF PRESIDENT ROXAS PRE/POST CLOSING TRIAL BALANCE
GENERAL FUND June 30, 2012
Account Title
Account No
Debit Balance
Cash in Vault
101
Cash - Disbursing Officers
103
1,862,738.04
Petty Cash Fund
104
120,630.50
Cash in Bank - Local Currency, Current Account
111
30,591,585.16
Due from Officers and Employees
123
2,288,710.65
Loans Receivable - Others
126
1,000,000.00
Due from NGAs
136
864,680.74
Due from GOCCs
137
49,819.70
Due from LGUs
138
96,838.05
Land Improvements
5,447,286.94
Office Buildings
202 211
11,865,455.36
School Buildings
212
1,003,994.00
Hospitals and Health Centers
213
435,581.84
Markets and Slaughterhouses
214
3,981,159.83
Other Structures
215
4,629,544.07
Office Equipment
221
2,436,594.47
Furniture and Fixtures
222
598,263.70
IT Equipment and Software
223
1,406,180.82
Library Books
224
1,450.00
Agricultural, Fishery and Forestry Equipment
227
2,876,440.00
Communication Equipment
229
251,831.61
Construction and Heavy Equipment
230
1,763,750.00
Firefighting Equipment & Accessories
231
1,758,000.00
Other Machineries and Equipment
240
134,000.00
Motor Vehicles
241
4,822,691.44
Other Property, Plant and Equipment
250
382,835.63
Roads, Highways and Bridges
251
352,491.44
Parks, Plazas and Monuments
252
520,450.00
Waterways, Aqueducts, Seawalls, River Walls and Others
257
531,240.00
Other Public Infrastructures
260
1,232,309.00
Reforestation - Marshland/Swampland
262
36,787.50
Construction in Progress-Roads, Highways and Bridges
266
49,880.00
Construction in Progress-Parks, Plazas and Monuments
267
192,000.00
Construction in Progress-Irrigation, Canals and Lateral
270
99,696.00
P
2,075,838.68
Credit Balance
Account Title
Account No
272& Other Construction in Progress-Waterways,Aqueducts, Seawalls, River Walls 281 Work/Other Animals
Debit Balance
Credit Balance
49,904.00 6,000.00
401
2,151,424.54
Due to Officers and Employees
403
792,384.52
Due to BIR
412
647,115.65
Due to GSIS
413
9,704.93
Due to PAG-IBIG
414
(50,113.41)
Due to PHILHEALTH
415
Due to Other NGAs
416
1,112,471.73
Due to LGUs
418
4,482,906.18
Other Payables
439
Other Long- Term Liabilities
450
1,000,000.00
Government Equity
501
61,519,995.84
Profsssional Tax
564
7,250.00
Business Tax
582
2,398,267.22
Community Tax
583
220,377.14
Real Property Tax
588
596,524.64
Franchising & Licensing Fees
603
70,400.00
Permit Fees
605
335,659.15
Registration Fees
606
43,839.00
0ther Permit & Licenses
608
290.00
Clearance and Certification Fees
613
107,912.85
Garbage Fees
616
93,400.00
Inspection Fees
617
68,840.60
Processing Fee
621
354,200.00
Other Service Income
628
12,820.00
Fines & Penalties- Service Income
629
13,590.00
Income from Cemetery Operations
633
64,500.00
Income from Markets
636
949,493.00
Income from Slaughterhouses
637
232,629.00
Printing and Publication Income
641
7,290.00
Rent Income Other Business Income
642
9,300.00 3,153.00
Accounts Payable
(25,600.00)
(182,291.55)
Internal Revenue Allotment
648 665
23,466,756.00
Share from PAGCOR/PCSO
670
61,941.46
Miscellaneous Income
678
Prior Years' adjustments
684
396,961.03
Salarie & Wages- Regular
701
5,830,801.65
Personnel Economic Relief Allowance
711
1,000,454.50
Representation Allowance
713
525,175.00
2,000.00
Account Title
Account No
Debit Balance
Transportation Allowance
714
Subsistence, Laundry and Quarters Allowance
716
76,875.00
Hazard Pay Cash Gift Year End Bonus
721
102,226.62 242,500.00 567,095.12
525,175.00
724 725 731
643,793.52
Pag ibig Contributions
732
103,781.59
PhilHealth Contributions
733
66,510.55
ECC Contributions Terminal Leave Benefit
734
36,144.51 280,455.56
Life and Retirement Insurance Contributions
Other Personnel Benefit
742 749
Traveling Expenses - Local
751
322,483.31
Training Expenses Office Supplies Expenses Accountable Forms Expenses Gasoline, Oil and Lubricants Expenses
753 755 756 761
119,520.00 115,771.50 59,934.00 226,804.85
Agricultural Supplies Expenses
762
19,988.00
Other Supplies Expenses
765
7,195.00
Water Expenses
766
49,719.75
Electricity Expenses
767
535,642.78
Telephone Expenses- Land Line
772
52,273.21
Telephone Expenses- Mobile
773
114,494.33
Internet Expenses
774
1,385.71
Membership Dues and Contribution to Organization
778
30,000.00
Advertising Expenses
780
33,292.00
Printing and Binding Expenses Rent Expense
781 782
42,000.00 5,500.00
Representation Expense
783
323,550.00
Subscription Expenses Auditing Services
786 792
8,763.00 32,229.66
Consultancy Services Environmental/Sanitary Services
793 794
36,000.00 364,880.00
General Services Other Professional Services Rep. & Maint.-Communication Equipment Rep. & Maint.-Construction and Heavy Equipment Rep. & Maint.-Firefighting Equipment and Accessories Rep. & Maint.-Motor Vehicle
795 799 829 830 831 841
463,500.00 68,000.00 2,985.00 79,390.00 17,600.00 192,553.00
Donation
878
787,205.00
Confidential Expenses Miscellaneous Expenses
881 884
8,000.00 15,880.00
Taxes, Duties & Licenses Fedility Bond
891 892
6,398.00 13,170.00
94,257.54
Credit Balance
Account Title
Account No
Debit Balance
Insurance Expenses
893
23,933.03
Other Maintenance & Operating Expenses Total
969
89,524.00 P 100,578,431.49
Credit Balance
P 100,578,431.49
Certified Correct:
ANALYN B. AGONACE Municipal Accountant 1