Republic of the Philippines

Province of Cagayan
MUNICIPALITY OF RIZAL
BARANGAY DUYUN
PRE-CLOSING TRIAL BALANCE
As of December 31, 2015
GENERAL FUND (101)

Old Account Code

Account Titles
Payroll Fund 106
Cash in Bank-Local Currency, Current Account 111
Due from Officers and Employees 123
Due from LGUs 138
Advances to Officers and Employees 148
Other Receivables 149
Land 201
Electrification, Power and Energy Structures 205
Other Structures 215
Office Equipment 221
Communication equiptment 229
Sports equiptment 235

Roads, Highways and Bridges 251

Accumulated Depreciation - Electrification, Power and Energy 305

Structures 315
Accumulated Depreciation- Office Equiptment 321
Accumulated Depreciation- Communication equiptment 329
Accumulated Depreciation- Sports Equipment 335
Accounts Payable 401
Due to BIR 412
Government Equity 501
Real Property Tax 588
Subsidy from Other Funds 657
Internal Revenue Allotment 665
Honoraria 720
Year End Bonus 725
Traveling Expenses-Local 751
PhilHealth Contributions 733
Training expenses 753
Office Supplies Expenses 755
Food Supplies Expense 758
Other Supplies Expense 765
Gasoline, Oil and Lubricants Expenses 767
Membership Dues and Contributions to Organizations 778
Telephone Expenses 783

Survey Expenses 787

Repairs and Maintenance- Land Improvements 802

Repairs and Maintenance - Other Public Infrastructures 860

Fidelity Bond Premiums 892

Depreciation - Electrification, Power and Energy 905
Depreciation- Other Structures 915
Depreciation- Office Equiptment 921
Depreciation- Communication equiptment 929
Depreciation- Sports Equipment 935
Other Maintenance and Operating Expenses 969
Grand Total
Certified Correct:

TRINIDAD S. MOLINA
Municipal Accountant
Debit Credit
1,440.00
420,419.25
980.00
107,226.30
45,000.00
27,247.74
85,750.00
14,280.00
297,240.50
132,873.94
36,000.00
26,995.00

52,700.00

2,713.20
18,825.23
25,246.05
6,840.00
5,129.05
94,718.93
679.50
846,697.85
3,040.30
2,000.00
1,311,946.00
453,600.00
30,000.00
38,800.00
24,000.00
11,476.00
11,375.00
74,000.00
37,493.94
33,169.20
 3,600.00
33,344.00

300.00
107,000.00

47,735.71

2,838.00
2,713.20
18,825.23
25,246.05
6,840.00
5,129.05
102,198.00
2,317,836.11 2,317,836.11
 Republic of the Philippines
Province of Cagayan
MUNICIPALITY OF RIZAL
BARANGAY DUYUN
PRE-CLOSING TRIAL BALANCE-CONVERSION
As of December 31, 2016
GENERAL FUND (101)

New Account Code

Account Titles Dr.

Cash in Bank-Local Currency, Current Account 1-01-02-010 341,116.40

Advances for Payroll 1-03-05-020 1,440.00
Due from Officers and Employees 1-03-06-020 980.00
Due from LGUs 1-03-03-030 107,226.30
Other Receivables 1-03-06-990 27,247.74
Land 1-07-01-010 85,750.00
Power Supply Systems 1 07 03 050 14,280.00
Other Structures 1-07-04-990 297,240.50
Office Equipment 1-07-05-020 132,873.94
Communication equiptment 1-07-05-070 36,000.00
Sports equiptment 1 07 05 130 26,995.00
Road Networks 1 07 03 010 167,970.00
Furniture and Fixtures 1-07-07-010 16,040.00

Accumulated Depreciation - Power Supply Systems 1 07 03 051

Accumulated Depreciation -Buildings and Structures 1-07-04-011

Accumulated Depreciation- Office Equiptment 1-07-05-021
Accumulated Depreciation- Road Networks 1-07-03-011
Accumulated Depreciation- Furniture and Fixture 1-07-07-011
Accumulated Depreciation-Hospitals and Health Center 1-07-04-031
Accumulated Depreciation-Information and Technology Equipment 1-07-05-031
Accounts Payable 2-01-01-010
Due to BIR 2-02-01-010
government Equity 3-01-01-010
Subsidy from other funds 4-01-03-040
Share from Internal Revenue Collection (IRA) 4-01-06-010
Other Taxes 4-01-04-990
PhilHealth Contributions 5 01 03 030 24,000.00
Honoraria 5-01-02-100 551,400.00
Cash Gift 5-01-02-150 16,550.00
Year End Bonus 5-01-02-140 16,550.00
Traveling Expenses-Local 5-02-01-010 40,874.00
Office Supplies Expenses 5-02-03-010 9,598.00
Non Accountable forms Expenses 5-02-03-030 27,000.00
Food Supplies Expenses 5-02-03-050 97,450.00
Electricity Expenses 5-02-04-020 16,009.57
Legal Services 5-02-11-010 870.00

Repairs and Maintenance-Infrastructure Assets 5-02-13-030 124,792.50

Repairs and maintenance-machinery Equipment 5-02-13-050 38,026.00

Repairs and Maintenance-Furniture and Fixture 5-02-13-070 86,161.86

Fidelity Bond Premiums 5-02-16-020 1,560.00

Representation Expenses 5-02-99-030 77,800.00
Membership Dues and Contributions to Organizations 5-02-99-060 2,000.00
Other maintenance and Operating Expenses 5-02-99-990 73,000.00
Depreciation-Infrastructure Assets 5-05-01-030 1,356.60
Depreciation-Buildings and Structures 5-05-01-040 14,118.92
Depreciation-Machinery and Equipment 5-05-01-050 25,246.04
Depreciation-Transportation Equipment 5-05-01-060 3,420.00
Depreciation-Furniture and Fixture 5-05-01-070 1,523.80
Depreciation-other Property,Plant and Equipment 5-05-01-990 16,696.52
Grand Total 2,521,163.69

24,080.00
 Republic of the Philippines
Province of Cagayan
MUNICIPALITY OF RIZAL
BARANGAY DUYUN
PRE-CLOSING TRIAL BALANCE-CONVERSION
As of December 31, 2016
GENERAL FUND (101)

Cr.

New Account Code

Account Titles
Cash in Bank-Local Currency, Current Account 1-01-02-010
Advances for Payroll 1-03-05-020
Due from Officers and Employees 1-03-06-020
Due from LGUs 1-03-03-030
Other Receivables 1-03-06-990
Land 1-07-01-010
Power Supply Systems 1 07 03 050
Other Structures 1-07-04-990
Office Equipment 1-07-05-020
Communication equiptment 1-07-05-070
Sports equiptment 1 07 05 130
Road Networks 1 07 03 010

4,069.80 Furniture and Fixtures 1-07-07-010

32,944.15 Accumulated Depreciation - Power Supply Systems 1 07 03 051

50,492.09 Accumulated Depreciation -Buildings and Structures 1-07-04-011
14,132.00 Accumulated Depreciation- Office Equiptment 1-07-05-021
1,523.80 Accumulated Depreciation- Road Networks 1-07-03-011
10,260.00 Accumulated Depreciation- Furniture and Fixture 1-07-07-011
7,693.57 Accumulated Depreciation-Hospitals and Health Center 1-07-04-031
49,718.93 Accumulated Depreciation-Information and Technology Equipment 1-07-05-031
679.49 Accounts Payable 2-01-01-010
1,094,000.77 Due to BIR 2-02-01-010
2,000.00 government Equity 3-01-01-010
1,277,088.59 Subsidy from other funds 4-01-03-040
640.50 Share from Internal Revenue Collection (IRA) 4-01-06-010
Other Taxes 4-01-04-990
PhilHealth Contributions 5 01 03 030
Honoraria 5-01-02-100
Cash Gift 5-01-02-150
Year End Bonus 5-01-02-140
Traveling Expenses-Local 5-02-01-010
Office Supplies Expenses 5-02-03-010
Non Accountable forms Expenses 5-02-03-030
 Food Supplies Expenses 5-02-03-050
Electricity Expenses 5-02-04-020

Repairs and Maintenance-Infrastructure Assets 5-02-13-030

Repairs and maintenance-machinery Equipment 5-02-13-050

Repairs and Maintenance-Furniture and Fixture 5-02-13-070

Fidelity Bond Premiums 5-02-16-020

Representation Expenses 5-02-99-030

Membership Dues and Contributions to Organizations 5-02-99-060
Other maintenance and Operating Expenses 5-02-99-990
Depreciation-Infrastructure Assets 5-05-01-030
Depreciation-Buildings and Structures 5-05-01-040
Depreciation-Machinery and Equipment 5-05-01-050
Depreciation-Transportation Equipment 5-05-01-060
Depreciation-Furniture and Fixture 5-05-01-070
Depreciation-other Property,Plant and Equipment 5-05-01-990
2,545,243.69 Grand Total
Philippines
Cagayan
OF RIZAL
DUYUN
ANCE-CONVERSION
r 31, 2016
ND (101)

OLD PPE

Dr. Cr.
341,116.40
1,440.00
980.00
107,226.30
27,247.74 OLD ASSETS 1,134,044.47
85,750.00 NEW 1,183,789.47
14,280.00
397,240.50
167,873.94
36,000.00
26,995.00
57,450.00

41,305.00

4,069.80
32,944.15
50,492.09
14,132.00
1,523.80
10,260.00
7,693.57
49,718.93
679.49
1,094,000.77
2,000.00
1,277,088.59
640.50
24,000.00
605,400.00
16,550.00
16,550.00
41,914.00
9,598.00
27,000.00
 97,450.00
16,009.57

109,007.50
3,026.00

56,161.86

1,560.00
77,800.00
2,000.00
73,950.00
1,356.60
14,118.92
25,246.04
3,420.00
1,523.80
16,696.52
2,545,243.69 2,545,243.69

0.00
NEW PPE
Account title Road Networks

Balance 2016 167,970.00

Adjustments (100,000.00) metal tents
(10,520.00) f&f

BALANCE 57,450.00 - -

Travelling
expenses

Balance 2016 40,874.00

Adjustments 1,040.00 included in f&f

BALANCE 41,914.00 - -
 Repairs and
Other Structures Maintenance-
Infrastructure Assets

297,240.50 124,792.50
100,000.00 metal tents (15,785.00) bed, tables

397,240.50 - - 109,007.50 -

Repairs and
Maintenance-
Furniture and
Fixture
86,161.86
(30,000.00)

56,161.86
 Repairs and
Furniture maintenance-
and Fixtures machinery
Equipment
16,040.00 38,026.00
bed, tables 15,785.00 bed, tables (5,000.00)
(1,040.00) Travelling exp (30,000.00)
10,520.00 from road networks

- 41,305.00 - - - 3,026.00
 Office
Equipment

132,873.94
typewriter 5,000.00 typewriter
computer 30,000.00 computer

- - 167,873.94
Repairs and Maintenance-
Month Amount Particulars
Jan 30,000.00 clearing of brgy road
 All in All
370,839.40 (370,839.40)

Jan
133,087.74 133,087.74 -
Feb
84,518.00 84,518.00 -
Mar
153,233.66 153,233.66 -
Apr
94,656.19 94,656.19
May
73,154.54 73,154.54
June
118,571.89 118,571.89
July
68,801.56 68,801.56
Aug
85,532.27 85,532.27
Sept
56,164.85 56,164.85
Oct
65,253.74 65,253.74
Nov
146,467.50 146,467.50
Dec
265,510.00 265,510.00
Travel
Month Amount Particulars
Jan 1,560.00
Feb 1,300.00
2,080.00
1,040.00
1,040.00
Mar 3,120.00
Apr 2,280.00
2,600.00
Office Supplies
Month Amount Particulars
Feb 5,000.00
Mar 6,669.01
Apr 500.00 fd
Food
Month Amount Particulars
Jan 5,000.00 tanod duty during patronal fiesta
Mar 10,000.00 branding
5,000.00 synchronize assembly meeting
5,080.00 evaluation of brgy
21,040.00 Players during summer festival
Apr 16,000.00 Players during summer festival
3,200.00
Anagguan

Month Amount Particulars

-
BIR
Month Amount Particulars
Apr 241.07
1,205.36
Honoraria
Month Amount Particulars
Jan 50,450.00
Feb 50,450.00
Mar 50,450.00
Apr 50,450.00
May 50,450.00
Electric Expenses
Month Amount Particulars
Jan 1,456.74
Mar 2,501.07
Apr 1,279.76
Other MOOE Notarial
Month Amount Particulars
Mar 1,200.00 full disclosure board Feb
25,553.58 uniform of players
Apr 10,000.00 pageant expenses Mar
2,000.00 league exp Apr
5,000.00 street dance exp

43,753.58
 54.00
54.00
100.00
100.00

-
Membership
Month Amount Particulars
Jan 2,000.00
Insurance PhilHealth
Month Amount Particulars Month
Jan 1,560.00 PITACA Jan
 Pag-IBIG
Amount Particulars Month Amount
24,000.00 Mar 12,000.00
Particulars
Furnitures and Fixtures
Month Amount Particulars
Jan 15,785.00 labor and lumber for beddings, chairs, and tables for Brgy Health Station
1,276.00 various office furniture
Feb 3,500.00 table and chair ok
15,000.00 tables and bed for health center
Mar 10,520.00 table and chair; bed
Oct 1,250.00 table
Dec 30,000.00

77,331.00
gy Health Station
Buildings
Month Amount Particulars
Land
Month Amount Particulars
Month Amount Particular
Feb 5,000.00 Typewriter
December 30,000.00 comp and printer
1,800.00 big heater
1,200.00 rice cooker
Calamity Fund
Month Amount Particulars
Auditing
Month Amount Particulars
Month Amount Particulars