GENERAL FUND TRIAL BALANCE

MUNICIPALITY OF CORELLA
General Fund
Pre-Closing Trial Balance
As of October 31, 2010
Account Title Account Code Debit Credit
Cash in Vault 101 49,766.66
Petty Cash Fund 104 10,040.00
Payroll Fund 106 81,145.36
Cash in Bank – Local Currency , Current Account 111 8,636,228.91
Cash in Bank – Local Currency, Time Deposits 113 1,428,271.70
Accounts Receivable 121 1,124.77
Due from Officers and Employees 123 75,000.00
Real Property Tax Receivable 127 744,187.91
Due from LGUs 138 230,866.80
Due from Regional Offices/Staff Bureaus 142 6,221.25
Due from Other Funds 144 5,337.24
Advances to Officers and Employees 148 1,334,519.08
Other Receivables 149 35,944.93
Accountable Forms Inventory 156 39,015.00
Medical, Dental and Laboratory Supplies Inventory 160 167,581.47
Agricultural Supplies Inventory 162 1,100.00
Other Supplies Inventory 165 689,980.70
Livestock Inventory 169 49,500.00
Crops and Fruits Inventory 170 1,700.00
Other Agricultural, Fishery and Forestry Products Inventory 176 24,915.75
Prepaid Insurance 178 7,702.42
Deferred Charges 182 1,860.11
Other Prepaid Expenses 185 17,351.56
Land 201 758,330.00
Land Improvements 202 291,726.75
Electrification, Power and Energy Structures 205 58,726.03
Office Buildings 211 2,277,880.09
School Buildings 212 251,971.12
Hospitals and Health Centers 213 1,449,432.60
Markets and Slaughterhouses 214 4,499,028.03
Other Structures 215 661,749.15
Office Equipment 221 752,122.90
Furniture and Fixtures 222 1,089,639.45
IT Equipment and Software 223 2,316,425.15
Library Books 224 4,975.00
Communication Equipment 229 836,592.85
Construction and Heavy Equipment 230 48,000.00
Firefighting Equipment and Accessories 231 18,400.00
Medical, Dental and Laboratory Equipment 233 654,424.45
Sports Equipment 235 3,861.00
Other Machineries and Equipment 240 298,643.00
Motor Vehicles 241 2,302,576.10
Other Property, Plant and Equipment 250 7,642,599.44
Parks, Plazas and Monuments 252 206,820.00
Artesian Wells, Reservoirs, Pumping Stations and Conduits 254 240,070.70
Other Public Infrastructures 260 40,708.00
Construction in Progress – Agency Assets 264 2,097,714.34
Construction in Progress – Roads, Highways and Bridges 266 307,284.00
Work/Other Animals 281 148,400.00
Breeding Stocks 282 351,200.00
Other Assets 290 658,183.08
Accumulated Depreciation – Land Improvements 302 34,491.53
Accumulated Depreciation – Electrification, Power and Energy Structures 305 24,291.59
Accumulated Depreciation – Office Buildings 311 355,495.34
Accumulated Depreciation – School Buildings 312 77,013.70
Accumulated Depreciation – Hospitals and Health Centers 313 73,478.86
Accumulated Depreciation – Markets and Slaughterhouses 314 547,078.11
Accumulated Depreciation – Other Structures 315 124,768.66
Accumulated Depreciation – Office Equipment 321 238,825.42
Accumulated Depreciation – Furniture and Fixtures 322 429,196.18
Accumulated Depreciation – IT Equipment 323 959,056.20
Accumulated Depreciation – Library Books 324 373.13
Accumulated Depreciation – Communication Equipment 329 264,171.83
Accumulated Depreciation – Construction and Heavy Equipment 330 42,840.00
Accumulated Depreciation – Firefighting Equipment and Accessories 331 11,749.71
Accumulated Depreciation – Medical, Dental and Laboratory Equipment 333 367,554.47
Accumulated Depreciation – Sports Equipment 335 1,390.05
Accumulated Depreciation – Other Machineries and Equipment 340 165,109.90
Accumulated Depreciation – Motor Vehicles 341 1,050,523.93
Accumulated Depreciation – Other Property, Plant and Equipment 350 5,465,636.70
Accounts Payable 401 216,870.37
Due to Officers and Employees 403 41,253.50
Due to BIR 412 205,114.24
Due to GSIS 413 218,851.10
Due to PAG-IBIG 414 31,042.78
Due to PHILHEALTH 415 34,941.25
Due to Other NGAs 416 166,821.33
Due to LGUs 418 245,859.80
Other Payables 439 42,498.95
Deferred Real Property Tax Income 451 744,187.91
Other Deferred Credits 455 28,693.07
Government Equity 501 26,275,034.48
Amusement Tax 581 3,000.00
Business Taxes 582 244,459.17
Community Tax 583 49,214.66
Real Property Tax 588 242,744.58
Other Local Taxes 598 8,296.00
Fines and Penalties – Local Taxes 599 19,331.76
Fees on Weights and Measures 601 749.05
Permit Fees 605 129,963.55
Registration Fees 606 28,162.00
Other Permits and Licenses 608 246,560.81
Fines and Penalties – Permits and Licenses 609 4,223.38
Clearance and Certification Fees 613 74,107.80
Garbage Fees 616 6,160.00
Inspection Fees 617 4,060.85
Medical, Dental, and Laboratory Fees 619 18,180.00
Other Services Income 628 27,995.00
Income from Markets 636 225,830.50
Income from Waterworks Systems 639 2,485,653.28
Rent Income 642 5,747.00
Other Business Income 648 6,934.00
Fines and Penalties – Business Income 649 98,077.00
Subsidy from Other Funds 657 1,534,292.33
Interest Income 664 70,790.93
Internal Revenue Allotment 665 20,225,075.00
Miscellaneous Income 678 99,929.40
Prior Years’ Adjustments 684 1,095,215.19
Salaries and Wages – Regular 701 5,277,439.49
Salaries and Wages – Casual 705 236,372.50
Personnel Economic Relief Allowance (PERA) 711 908,455.14
Representation Allowance (RA) 713 798,700.00
Transportation Allowance (TA) 714 810,250.00
Clothing/Uniform Allowance 715 184,000.00
Subsistence, Laundry and Quarter Allowance 716 51,650.00
Productivity Incentive Allowance 717 50,000.00
Hazard Pay 721 68,363.32
Cash Gift 724 115,000.00
Year End Bonus 725 271,230.50
Life and Retirement Insurance Contributions 731 613,548.29
PAG-IBIG Contributions 732 35,700.00
PHILHEALTH Contributions 733 59,437.50
ECC Contributions 734 33,327.05
Terminal Leave Benefits 742 444,534.46
Other Personnel Benefits 749 299,370.94
Travelling Expenses – Local 751 398,132.35
Training Expenses 753 118,181.00
Office Supplies Expenses 755 199,234.94
Accountable Forms Expenses 756 6,818.00
Animal/Zoological Supplies Expenses 757 11,125.00
Drugs and Medicines Expenses 759 648,860.22
Agricultural Supplies Expenses 762 38,581.02
Other Supplies Expenses 765 118,111.25
Electricity Expenses 767 1,459,863.02
Postage and Deliveries 771 1,564.35
Telephone Expenses – Landline 772 9,066.87
Telephone Expenses – Mobile 773 115,142.96
Internet Expenses 774 40,500.00
Cable, Satellite, Telegraph, and Radio Expenses 775 2,970.00
Advertising Expenses 780 15,150.00
Representation Expenses 783 38,674.95
Auditing Services 792 2,000.00
Environment/Sanitary Services 794 331,839.75
General Services 795 1,102,650.00
Security Services 797 90,625.00
Repairs and Maintenance – Electrification, Power and Energy Structures 805 5,940.00
Repairs and Maintenance – Office Buildings 811 348,969.80
Repairs and Maintenance – Other Structures 815 101,944.90
Repairs and Maintenance – Office Equipment 821 21,790.00
Repairs and Maintenance – IT Equipment and Software 823 450.00
Repairs and Maintenance – Firefighting Equipment and Accessories 831 53,478.40
Repairs and Maintenance – Military and Police Equipment 834 44,545.40
Repairs and Maintenance – Motor Vehicles 841 491,350.98
Repairs and Maintenance – Roads, Highways and Bridges 851 552,660.00
Repairs and Maintenance – Parks, Plazas and Monuments 852 165,479.58
Repairs and Maintenance – Artesian Wells, Reservoirs, Pumping Stations and Conduits 854 128,902.85
Subsidy to Government Owned and Controlled Corporations 875 36,000.00
Subsidy to Other Funds 877 1,534,292.33
Donations 878 231,172.00
Taxes, Duties and Licenses 891 14,158.18
Discount on Real Property Taxes 954 25,988.75
Other Maintenance and Other Operating Expenses 969 578,099.06
TOTAL 64,343,752.14 64,343,752.14
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