3.

) Pre-Closing Trial Balance

REPUBLIC OF THE PHILIPPINES

DEPARTMENT XYZ
TRIAL BALANCE
AS OF DECEMBER 31, 2017

Organization Code: Fund Cluster: 01

Location Code: MFO/PAP:
Account Name Account Code Debit Amount Credit Amount
Cash - Collecting Officers 10101010 150.00
Cash - Treasury/Agency Deposit, Regular 10104010 1,250.00
Accounts Receivable 10301010 11,100.00
Office Supplies Inventory 10404010 40.00
Office Equipment 10605020 1,200.00
Accumulated Depreciation - Office Equipment 10605021 120.00
Accounts Payable 20101010 300.00
Due to GSIS 20201020 5.00
Due to Pag-IBIG 20201030 3.00
Due to PhilHealth 20201040 2.00
Other Service Income 40201990 5,000.00
Sales Revenue 40202160 7,000.00
Subsidy from National Government 40301010 4,900.00
Salaries and Wages - Regular 50101010 550.00
Personnel Economic Relief Allowance (PERA) 50102010 60.00
Traveling Expenses - Foreign 50201020 1,000.00
Office Supplies Expenses 50203010 160.00
Water Expenses 50204010 100.00
Electricity Expenses 50204020 800.00
Telephone Expenses 50205020 200.00
Janitorial Services 50212020 250.00
Security Services 50212030 350.00
Depreciation - Machinery and Equipment 50501050 120.00

Total 17,330.00 17,330.00