| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | Republic of the Philippines | ||||||||||||||
2 | TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02 | ||||||||||||||
3 | Carig, Tuguegarao City | ||||||||||||||
4 | TRIAL BALANCE | ||||||||||||||
5 | RESP-RCEF FUND | ||||||||||||||
6 | |||||||||||||||
7 | (CONSOLIDATED) | ||||||||||||||
8 | |||||||||||||||
9 | |||||||||||||||
10 | As at December 30, 2023 | ||||||||||||||
11 | |||||||||||||||
12 | ACCOUNT NAMES | ACCOUNT | CONSOLIDATED ROPOTI | ADJUSTING ENTRY (RECIPROCAL ACCOUNT) | CONSOLIDATED CORPORATE | CONSOLIDATED TTIs | |||||||||
13 | DEBIT | CREDIT | DEBIT | CREDIT | DEBIT | CREDIT | DEBIT | CREDIT | |||||||
14 | |||||||||||||||
15 | 1 CURRENT ASSETS | ||||||||||||||
16 | 01 CASH and Cash Equivalents | ||||||||||||||
17 | 01 Cash on Hand | ||||||||||||||
18 | Cash - Collecting Officers | 1 01 01 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
19 | Petty Cash | 1 01 01 020 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
20 | 02 Cash in Bank - Local Currency | ||||||||||||||
21 | Cash in Bank - Local Currency, Bangko Sentral ng Pilipinas | 1 01 02 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
22 | Cash in Bank - Local Currency, Current Account | ||||||||||||||
23 | Cash in Bank - Local Currency, Current Account - Development Bank of the Philippines (DBP) | 1 01 02 020 16 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
24 | Cash in Bank - Local Currency, Current Account - Land Bank of the Philippines (LBP) | 1 01 02 020 24 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
25 | Cash in Bank - Local Currency, Current Account - Philippine National Bank (PNB) | 1 01 02 020 29 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
26 | Cash in Bank - Local Currency, Current Account - Philippine Veterans Bank (PVB) | 1 01 02 020 32 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
27 | Cash in Bank - Local Currency, Current Account - Union Bank of the Philippines | 1 01 02 020 38 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
28 | Cash in Bank - Local Currency, Savings Account | ||||||||||||||
29 | Cash in Bank - Local Currency, Savings Accounts - Land Bank of the Philippines (LBP) | 1 01 02 030 01 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
30 | Cash in Bank - Local Currency, Savings Accounts - Development Bank of the Philippines (DBP) | 1 01 02 030 02 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
31 | Cash in Bank - Local Currency, Savings Accounts - Philippine Veterans Bank (PVB) | 1 01 02 030 03 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
32 | Cash in Bank - Local Currency, Savings Accounts - Philippine National Bank (PNB) | 1 01 02 030 04 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
33 | Cash in Bank - Local Currency, Time Deposits | ||||||||||||||
34 | Cash in Bank - Local Currency, Time Deposits - Land Bank of the Philippines (LBP) | 1 01 02 040 01 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
35 | Cash in Bank - Local Currency, Time Deposits - Development Bank of the Philippines (DBP) | 1 01 02 040 02 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
36 | Cash in Bank - Local Currency, Time Deposits - Philippine Veterans Bank (PVB) | 1 01 02 040 03 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
37 | Cash in Bank - Local Currency, Time Deposits - Philippine National Bank (PNB) | 1 01 02 040 04 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
38 | Cash in Bank - Foreign Currency, Bangko Sentral ng Pilipinas | 1 01 03 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
39 | Cash in Bank - Foreign Currency, Current Account | 1 01 03 020 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
40 | Cash in Bank - Foreign Currency, Savings Account | ||||||||||||||
41 | Cash in Bank - Foreign Currency, Savings Account - Land Bank of the Philippines (LBP) | 1 01 03 030 01 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
42 | Cash in Bank - Foreign Currency, Savings Account - Development Bank of the Philippines (DBP) | 1 01 03 030 02 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
43 | Cash in Bank - Foreign Currency, Savings Account - Philippine National Bank (PNB) | 1 01 03 030 03 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
44 | Cash in Bank - Foreign Currency, Time Deposits | ||||||||||||||
45 | Cash in Bank - Foreign Currency, Time Deposits - Land Bank of the Philippines (LBP) | 1 01 03 040 01 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
46 | Cash in Bank - Foreign Currency, Time Deposits - Development Bank of the Philippines (DBP) | 1 01 03 040 02 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
47 | Cash in Bank - Foreign Currency, Time Deposits - Philippine National Bank (PNB) | 1 01 03 040 03 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
48 | 04 Treassury/Agency Cash Accounts | ||||||||||||||
49 | Cash- Treasury/Agency Deposit, Regular | 1 01 04 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
50 | Cash - Treasury/Agency Deposit, Special Account | 1 01 04 020 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
51 | Cash- Treasury/Agency Deposit, Trust | 1 01 04 030 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
52 | Cash- Modified Disbursement System (MDS), Regular | 1 01 04 040 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
53 | Cash - Modified Disbursement System (MDS), Special Account | 1 01 04 050 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
54 | Cash - Modified Disbursement System (MDS), Trust | 1 01 04 060 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
55 | Cash- Tax Remittance Advice | 1 01 04 070 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
56 | Cash - Constructive Income Remittance | 1 01 04 080 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
57 | Cash - Constructive Disbursement | 1 01 04 090 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
58 | Cash Equivalents | ||||||||||||||
59 | Treasury Bills | 1 01 05 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
60 | Investments | ||||||||||||||
61 | Financial Assets at Fair Value Through Surplus or Deficit | ||||||||||||||
62 | Financial Assets Held for Trading | 1 02 01 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
63 | Financial Assets Designated at Fair Value Through Surplus or Deficit | 1 02 01 020 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
64 | Derivative Financial Assets Held for Trading | 1 02 01 030 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
65 | Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit | 1 02 01 040 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
66 | Financial Assets - Held to Maturity | ||||||||||||||
67 | Investments in Treasury Bills - Local | 1 02 02 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
68 | Allowance for Impairment - Investments in Treasury Bills - Local | 1 02 02 011 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
69 | Investments in Treasury Bills - Foreign | 1 02 02 020 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
70 | Allowance for Impairment - Investments in Treasury Bills - Foreign | 1 02 02 021 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
71 | Investments in Treasury Bonds - Local | 1 02 02 030 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
72 | Investments in Treasury Bonds - Local | 1 02 02 030 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
73 | Allowance for Impairment - Investments in Treasury Bonds - Local | 1 02 02 031 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
74 | Allowance for Impairment - Investments in Treasury Bonds - Local | 1 02 02 031 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
75 | Investments in Treasury Bonds - Foreign | 1 02 02 040 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
76 | Investments in Treasury Bonds - Foreign | 1 02 02 040 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
77 | Allowance for Impairment - Investments in Treasury Bonds - Foreign | 1 02 02 041 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
78 | Allowance for Impairment - Investments in Treasury Bonds - Foreign | 1 02 02 041 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
79 | Financial Assets - Others | ||||||||||||||
80 | Investments in Stocks | 1 02 03 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
81 | Investments in Bonds | 1 02 03 020 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
82 | Other Investments | 1 02 03 990 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
83 | Investments in GOCCs | ||||||||||||||
84 | Investments in GOCCs | 1 02 04 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
85 | Allowance for Impairment - Investments in GOCCs | 1 02 04 011 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
86 | Investments in Joint Venture | ||||||||||||||
87 | Investments in Joint Venture | 1 02 05 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
88 | Allowance for Impairment - Investments in Joint Venture | 1 02 05 011 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
89 | Investments in Associates | ||||||||||||||
90 | Investments in Associates | 1 02 06 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
91 | Allowance for Impairment - Investments in Associates | 1 02 06 011 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
92 | Sinking Fund | 1 02 07 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
93 | TOTAL CASH | P0.00 | P0.00 | P0.00 | P0.00 | P0.00 | P0.00 | P0.00 | P0.00 | ||||||
94 | 03 RECEIVABLE | ||||||||||||||
95 | 01 Loans and Receivable Accounts | ||||||||||||||
96 | Accounts Receivable | 1 03 01 010 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
97 | Allowance for Impairment-Accounts Receivable | 1 03 01 011 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
98 | Notes Receivable | 1 03 01 020 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
99 | Allowance for Impairment - Notes Receivable | 1 03 01 021 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||
100 | Loans Receivable - Government-Owned and/or Controlled Corporations | 1 03 01 030 00 | P0.00 | P0.00 | P0.00 | P0.00 | |||||||||