Documente Academic
Documente Profesional
Documente Cultură
Account Code
Petty Cash
Cash - Treasury/Agency Deposit - Regular
Office Equipment
Accumulated Depreciation - Office Equipment
Office Supplies Inventory
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Permit Fees
Inspection Fees
Fines and Penalties - Service Income
Rent/Lease Income
Other Service Income
Subsidy from National Government
Salaries and Wages - Regular
PERA
Traveling Expenses - Local
Office Supplies Expenses
Water Expenses
Electricity Expenses
Telephone Expenses
Depreciation - Machinery and Equipment
10101020
10104010
10605020
10605021
10404010
20201020
20201030
20201040
40201010
40201100
40201140
40202050
40201990
40301010
50101010
50102010
50201010
50203010
50204010
50204020
50205020
50501050
Totals
Debit
Credit
100
600,015
120,000
22,800
2,500
4,050
3,000
2,000
350,000
150,000
20,000
30,000
50,000
184,180
45,000
5,000
25
2,590
5,000
10,000
3,000
22,800
816,030
816,030
Name of Agency
Post-Closing Trial Balance
As of December 31, 20xx
Account Title
Petty Cash
Office Equipment
Account Code
10101020
10605020
Debit
Credit
100
120,000
10605021
10404010
20201020
20201030
Due to PhilHealth
Accumulated Surplus/(Deficit)
20201040
30101010
Totals
22800
2,500
4,050
3,000
2,000
90,750
122,600
122,600
Transaction
Cash - Collecting Officer
2) Remittance to BTR
Acct Code
10101010
40201010
40201100
40202050
40201140
40201990
Dr
600,000
10104010
10101010
600,000
50,000
30,000
120,000
200,000
4) Incurrence of Obligations
5) Receipt of NCA
10104040
40301010
190,000
Office Equipment
Office Supplies Inventory
Accounts Payable
10605020
10404010
20101010
120,000
5,000
50101010
50102010
20201010
45,000
5,000
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to Officers and Employees
20201020
20201030
20201040
20101020
19901020
10104040
36,450
9) Liquidation of Payroll
20101020
19901020
36,450
Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular
50204010
50204020
50205020
10104040
5,000
10,000
3,000
Accounts Payable
Cash - MDS, Regular
20101010
10104040
5,000
20101010
10104040
120,000
Accounts Payable
Cash - MDS, Regular
**note: no withholding tax info
Petty Cash
Cash - MDS, Regular
10101020
10104040
100
50203010
10101020
90
b) receipt of refund
19901040
10104040
30
50201010
19901040
25
10101010
19901040
10101010
10101020
10
#REF!
10104010
10101010
15
Petty Cash
Cash - MDS, Regular
10101020
10104040
100
10101070
40301010
4,500
Due to BIR
Cash - Tax Remittance Advice
20201010
10104070
4,500
50203010
10404010
2,500
Subsidy from NG
Cash - MDS, Regular
40301010
10104040
10,320
b. Depreciation
50501050
10605021
22,800
Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit Regular
30101010
10104010
600,015
b. Income
Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary
c. Expenses
40301010
40201010
40201100
40202050
40201140
40201990
30301010
184,180
350,000
150,000
30,000
20,000
50,000
30301010
50101010
50102010
50201010
50203010
50204010
50204020
50205020
50501050
93,415
30301010
30101010
690,765
Cr
350,000
150,000
30,000
20,000
50,000
600,000
190,000
125,000
4,500
4,050
3,000
2,000
36,450
36,450
36,450
18,000
5,000
120,000
100
90
30
25
10
15
100
4,500
4,500
10104070
40101010
2,500
10,320
22,800
4,500
4,500
30101010
10101070
600,015
4,500
4,500
40101010
4,500
30301010
4,500
784,180
45,000
5,000
25
2,590
5,000
10,000
3,000
22,800
690,765
30301010
30101010
4,500
4,500
Account Title
Dr
600,000
600,000
Cr
350,000
150,000
30,000
20,000
50,000
600,000
3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government
190,000
6 Office Equipment
Office Supplies Inventory
Accounts Payable
120,000
5,000
190,000
125,000
45,000
5,000
36,450
36,450
4,500
4,050
3,000
2,000
36,450
36,450
36,450
14.b
10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular
5,000
10,000
3,000
Accounts Payable
Cash - MDS, Regular
125,000
11 Petty Cash
Cash - MDS, Regular
100
18,000
125,000
100
90
30
25
90
30
25
10
15
17 Petty Cash
Cash - MDS, Regular
10
15
100
100
18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG
4,500
19 Due to BIR
Cash - Tax Remittance Advice
4,500
2,500
24.a
24.b
24.c
24.d
4,500
4,500
2,500
10,320
10,320
22,800
22,800
Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular
600,015
Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary
184,180
350,000
150,000
30,000
20,000
50,000
600,015
784,180
93,415
45,000
5,000
25
2,590
5,000
10,000
3,000
24.e
22,800
690,765
690,765
DR
Cash - MDS, Regular
CR
Account Title
1 Cash - Collecting Officer
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Acct Code
10101010
40201010
40201100
40202050
40201140
40201990
Dr
600,000
10104010
10101010
600,000
10104040
40301010
190,000
6 Office Equipment
Office Supplies Inventory
Accounts Payable
10605020
10404010
20101010
120,000
5,000
50101010
50102010
20201010
20201020
20201030
20201040
20101020
45,000
5,000
19901020
10104040
36,450
20101020
19901020
36,450
10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular
50204010
50204020
50205020
10104040
5,000
10,000
3,000
11 Accounts Payable
Cash - MDS, Regular
20101010
10104040
5,000
24.a
12 Accounts Payable
Cash - MDS, Regular
20101010
10104040
120,000
13 Petty Cash
Cash - MDS, Regular
10101020
10104040
100
50203010
10101020
90
19901040
10104040
30
50201010
19901040
25
10101010
19901040
10101010
10101020
10
10104010
10101010
15
20 Petty Cash
Cash - MDS, Regular
10101020
10104040
100
10101070
40301010
4,500
22 Due to BIR
Cash - Tax Remittance Advice
20201010
10104070
4,500
50203010
10404010
2,500
40301010
10104040
10,320
50501050
10605021
22,800
24.b
Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular
30101010
10104010
600,015
24.c
Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary
40301010
40201010
40201100
40202050
40201140
40201990
30301010
184,180
350,000
150,000
30,000
20,000
50,000
24.d
30301010
50101010
50102010
50201010
50203010
50204010
50204020
50205020
50501050
93,415
24.e
30301010
30101010
690,765
Account Title
Accounts Payable
Accumulated Surplus/(Deficit)
Advances for Payroll
Advances to Officers and Employees
Cash - Collecting Officer
Cash - MDS, Regular
Cash - Tax Remittance Advice
Cash - Treasury/Agency Deposit - Regular
Depreciation - Machinery and Equipment
Due to BIR
Due to Officers and Employees
Electricity Expenses
No Entry
Office Equipment
Office Supplies Expenses
Office Supplies Expenses
PERA
Data
Sum - Dr
Sum - Cr
125,000
600,015
36,450
30
600,015
190,000
4,500
###
600,015
###
22,800
4,500
36,450
10,000
120,000
2,500
90
5,000
Petty Cash
Revenue and Expense Summary
Salaries and Wages - Regular
Subsidy from National Government
Subsidy from NG
Telephone Expenses
Traveling Expenses - Local
Water Expenses
(empty)
Accounts Payable
Accumulated Depreciation - Office Equipment
Accumulated Surplus/(Deficit)
Advances for Payroll
Advances to Officers and Employees
Cash - Collecting Officer
Cash - MDS, Regular
Depreciation - Machinery and Equipment
Due to BIR
Due to GSIS
Due to Officers and Employees
Due to Pag-IBIG
Due to PhilHealth
Electricity Expenses
Fines and Penalties - Service Income
Inspection Fees
Office Supplies Expenses
Office Supplies Inventory
Other Service Income
PERA
Permit Fees
Petty Cash
Rent/Lease Income
Revenue and Expense Summary
Salaries and Wages - Regular
Subsidy from NG
Telephone Expenses
Traveling Expenses - Local
Water Expenses
Total Result
200
784,180
45,000
190,000
194,500
3,000
25
5,000
20,000
150,000
5,000
50,000
350,000
30,000
3,994,270
125,000
22,800
690,765
36,450
30
600,015
190,000
22,800
4,500
4,050
36,450
3,000
2,000
10,000
###
###
2,590
2,500
###
5,000
###
100
###
784,180
45,000
4,500
3,000
25
5,000
###
Cr
350,000
150,000
30,000
20,000
50,000
600,000
190,000
125,000
4,500
4,050
3,000
2,000
36,450
36,450
36,450
18,000
5,000
120,000
100
90
30
25
10
15
100
4,500
4,500
2,500
10,320
22,800
600,015
784,180
45,000
5,000
25
2,590
5,000
10,000
3,000
22,800
690,765
Account Title
Accounts Payable
Accounts Payable
Accumulated Depreciation - Office Equipment
Accumulated Surplus/(Deficit)
Advances for Payroll
Advances to Officers and Employees
Cash - Collecting Officer
Cash - MDS, Regular
Cash - MDS, Regular
Cash - Tax Remittance Advice
Cash - Treasury/Agency Deposit - Regular
Depreciation - Machinery and Equipment
Due to BIR
Due to GSIS
Due to Officers and Employees
Due to Pag-IBIG
Due to PhilHealth
Electricity Expenses
Fines and Penalties - Service Income
Inspection Fees
No Entry
Office Equipment
Office Supplies Expenses
Office Supplies Expenses
Office Supplies Inventory
Other Service Income
PERA
Permit Fees
Petty Cash
Rent/Lease Income
Revenue and Expense Summary
Salaries and Wages - Regular
Subsidy from National Government
Subsidy from NG
Telephone Expenses
Traveling Expenses - Local
Water Expenses
(blank)
Grand Total
Data
Sum of Dr Sum of Cr
125000
125000
22800
600015
690765
36450
36450
30
30
600015
600015
190000
190000
4500
4500
600015
600015
22800
22800
4500
4500
4050
36450
36450
3000
2000
10000
10000
20000
20000
150000
150000
120000
2500
90
5000
50000
5000
350000
200
30000
784180
45000
2590
194500
3000
25
5000
2500
50000
5000
350000
100
30000
784180
45000
190000
4500
3000
25
5000
3994270
3994270
125000
0
0
600015
36450
30
600015
0
190000
4500
600015
22800
4500
0
36450
0
0
10000
20000
150000
0
120000
2500
90
5000
50000
5000
350000
200
30000
784180
45000
0
194500
3000
25
5000
0
3994270
Account Title
Dr
600,000
600,000
Cr
350,000
150,000
30,000
20,000
50,000
600,000
3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government
190,000
6 Office Equipment
Office Supplies Inventory
Accounts Payable
120,000
5,000
190,000
125,000
45,000
5,000
36,450
36,450
4,500
4,050
3,000
2,000
36,450
36,450
36,450
14.b
10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular
5,000
10,000
3,000
Accounts Payable
Cash - MDS, Regular
125,000
11 Petty Cash
Cash - MDS, Regular
100
18,000
125,000
100
90
30
25
90
30
25
10
15
17 Petty Cash
Cash - MDS, Regular
10
15
100
100
18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG
4,500
19 Due to BIR
Cash - Tax Remittance Advice
4,500
2,500
24.a
24.b
24.c
24.d
4,500
4,500
2,500
10,320
10,320
22,800
22,800
Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular
600,015
Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary
184,180
350,000
150,000
30,000
20,000
50,000
600,015
784,180
93,415
45,000
5,000
25
2,590
5,000
10,000
3,000
24.e
22,800
690,765
690,765
DR
Cash - MDS, Regular
CR
Account Title
1 Subsidy from NG
Cash - MDS, Regular
Dr
10,320
10,320
22,800
22,800
3 Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular
600,015
4 Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary
184,180
350,000
150,000
30,000
20,000
50,000
Cr
600,015
784,180
93,415
45,000
5,000
25
2,590
5,000
10,000
3,000
22,800
690,765
690,765
Account Title
Dr
600,000
600,000
Cr
350,000
150,000
30,000
20,000
50,000
600,000
3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government
190,000
6 Office Equipment
Office Supplies Inventory
Accounts Payable
120,000
5,000
190,000
125,000
45,000
5,000
36,450
36,450
4,500
4,050
3,000
2,000
36,450
36,450
36,450
14.b
10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular
5,000
10,000
3,000
Accounts Payable
Cash - MDS, Regular
125,000
11 Petty Cash
Cash - MDS, Regular
100
18,000
125,000
100
90
30
25
90
30
25
10
15
17 Petty Cash
Cash - MDS, Regular
10
15
100
100
18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG
4,500
19 Due to BIR
Cash - Tax Remittance Advice
4,500
2,500
24.a
24.b
24.c
24.d
4,500
4,500
2,500
10,320
10,320
22,800
22,800
Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular
600,015
Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary
184,180
350,000
150,000
30,000
20,000
50,000
600,015
784,180
93,415
45,000
5,000
25
2,590
5,000
10,000
3,000
24.e
22,800
690,765
690,765
DR
Cash - MDS, Regular
CR
Account Title
Dr
600,000
600,000
Cr
350,000
150,000
30,000
20,000
50,000
600,000
3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government
190,000
6 Office Equipment
Office Supplies Inventory
Accounts Payable
120,000
5,000
190,000
125,000
45,000
5,000
36,450
36,450
4,500
4,050
3,000
2,000
36,450
36,450
36,450
14.b
10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular
5,000
10,000
3,000
Accounts Payable
Cash - MDS, Regular
125,000
11 Petty Cash
Cash - MDS, Regular
100
18,000
125,000
100
90
30
25
90
30
25
10
15
17 Petty Cash
Cash - MDS, Regular
10
15
100
100
18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG
4,500
19 Due to BIR
Cash - Tax Remittance Advice
4,500
2,500
24.a
24.b
24.c
24.d
4,500
4,500
2,500
10,320
10,320
22,800
22,800
Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular
600,015
Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary
184,180
350,000
150,000
30,000
20,000
50,000
600,015
784,180
93,415
45,000
5,000
25
2,590
5,000
10,000
3,000
24.e
22,800
690,765
690,765
DR
Cash - MDS, Regular
CR
Account Title
Dr
600,000
600,000
Cr
350,000
150,000
30,000
20,000
50,000
600,000
3 No Entry
4 No Entry
5 Cash - MDS, Regular
Subsidy from National Government
190,000
6 Office Equipment
Office Supplies Inventory
Accounts Payable
120,000
5,000
190,000
125,000
45,000
5,000
36,450
36,450
4,500
4,050
3,000
2,000
36,450
36,450
36,450
14.b
10 Water Expenses
Electricity Expenses
Telephone Expenses
Cash - MDS, Regular
5,000
10,000
3,000
Accounts Payable
Cash - MDS, Regular
125,000
11 Petty Cash
Cash - MDS, Regular
100
18,000
125,000
100
90
30
25
90
30
25
10
15
17 Petty Cash
Cash - MDS, Regular
10
15
100
100
18 No Entry
18 Cash - Tax Remittance Advice
Subsidy from NG
4,500
19 Due to BIR
Cash - Tax Remittance Advice
4,500
2,500
24.a
24.b
24.c
24.d
4,500
4,500
2,500
10,320
10,320
22,800
22,800
Accumulated Surplus/(Deficit)
Cash - Treasury/Agency Deposit - Regular
600,015
Subsidy from NG
Permit Fees
Inspection Fees
Rent/Lease Income
Fines and Penalties - Service Income
Other Service Income
Revenue and Expense Summary
184,180
350,000
150,000
30,000
20,000
50,000
600,015
784,180
93,415
45,000
5,000
25
2,590
5,000
10,000
3,000
24.e
22,800
690,765
690,765
DR
Cash - MDS, Regular
CR
Account Title
Accounts Payable
Accounts Payable
Accumulated Depreciation - Office Equipment
Accumulated Surplus/(Deficit)
Accumulated Surplus/(Deficit)
Advances for Payroll
Advances for Payroll
Advances to Officers and Employees
Advances to Officers and Employees
Advances to Officers and Employees
Cash - Collecting Officer
Cash - Collecting Officer
Cash - Collecting Officer
Cash - Collecting Officer
Cash - Collecting Officer
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - MDS, Regular
Cash - Tax Remittance Advice
Cash - Tax Remittance Advice
Cash - Treasury/Agency Deposit - Regular
Cash - Treasury/Agency Deposit - Regular
Cash - Treasury/Agency Deposit - Regular
Depreciation - Machinery and Equipment
Depreciation - Machinery and Equipment
Due to BIR
Due to BIR
Due to GSIS
Due to Officers and Employees
Due to Officers and Employees
Due to Pag-IBIG
Due to PhilHealth
Electricity Expenses
Electricity Expenses
Fines and Penalties - Service Income
Fines and Penalties - Service Income
Inspection Fees
Inspection Fees
No Entry
Acct Code Dr
20101010 125000
20101010
10605021
30101010 600015
30101010
19901020 36450
19901020
19901040
30
19901040
19901040
10101010 600000
10101010
10101010
5
10101010
10
10101010
10104040
10104040
10104040
10104040
10104040
10104040
10104040
10104040 190000
10101070
4500
10104070
10104010 600000
10104010
15
10104010
50501050
22800
50501050
20201010
20201010
4500
20201020
20101020
20101020 36450
20201030
20201040
50204020 10000
50204020
40201140
40201140 20000
40201100
40201100 150000
No Entry
No Entry
Office Equipment
Office Supplies Expenses
Office Supplies Expenses
Office Supplies Expenses
Office Supplies Inventory
Office Supplies Inventory
Other Service Income
Other Service Income
PERA
PERA
Permit Fees
Permit Fees
Petty Cash
Petty Cash
Petty Cash
Petty Cash
Rent/Lease Income
Rent/Lease Income
Revenue and Expense Summary
Revenue and Expense Summary
Revenue and Expense Summary
Salaries and Wages - Regular
Salaries and Wages - Regular
Subsidy from National Government
Subsidy from NG
Subsidy from NG
Subsidy from NG
Telephone Expenses
Telephone Expenses
To recognize collection of various income
To recognize remittance to BTr for collections.
Traveling Expenses - Local
Traveling Expenses - Local
Water Expenses
Water Expenses
10605020
50203010
50203010
50203010
10404010
10404010
40201990
40201990
50102010
50102010
40201010
40201010
10101020
10101020
10101020
10101020
40202050
40202050
30301010
30301010
30301010
50101010
50101010
40301010
40301010
40301010
40301010
50205020
50205020
120000
2500
50201010
50201010
50204010
50204010
25
90
5000
50000
5000
350000
100
100
30000
93415
690765
45000
10320
184180
3000
5000
Cr
125000
22800
690765
36450
25
5
600000
15
36450
18000
125000
100
30
100
10320
4500
600015
22800
4500
4050
36450
3000
2000
10000
20000
150000
2590
2500
50000
5000
350000
90
10
30000
784180
45000
190000
4500
CR
3000
25
5000