| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | Republic of the Philippines | ||||||||||||||||
2 | TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02 | ||||||||||||||||
3 | Carig, Tuguegarao City | ||||||||||||||||
4 | TRIAL BALANCE | ||||||||||||||||
5 | FUND 101 | ||||||||||||||||
6 | |||||||||||||||||
7 | (CONSOLIDATED) | ||||||||||||||||
8 | |||||||||||||||||
9 | |||||||||||||||||
10 | As at September 30, 2022 | ||||||||||||||||
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 | 16,658.12 | 0.00 | 898.00 | 0.00 | 15,760.12 | 0.00 | |||||||||
19 | Petty Cash | 1 01 01 020 00 | 165,000.00 | 0.00 | 140,000.00 | 0.00 | 25,000.00 | 0.00 | |||||||||
20 | 02 Cash in Bank - Local Currency | ||||||||||||||||
21 | Cash in Bank - Local Currency, Bangko Sentral ng Pilipinas | 1 01 02 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
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 | 148,292.25 | 0.00 | 0.00 | 0.00 | 148,292.25 | 0.00 | |||||||||
24 | Cash in Bank - Local Currency, Current Account - Land Bank of the Philippines (LBP) | 1 01 02 020 24 | 28,410,253.73 | 0.00 | 13,878,039.15 | 0.00 | 14,532,214.58 | 0.00 | |||||||||
25 | Cash in Bank - Local Currency, Current Account - Philippine National Bank (PNB) | 1 01 02 020 29 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
26 | Cash in Bank - Local Currency, Current Account - Philippine Veterans Bank (PVB) | 1 01 02 020 32 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
27 | Cash in Bank - Local Currency, Current Account - Union Bank of the Philippines | 1 01 02 020 38 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
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 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
30 | Cash in Bank - Local Currency, Savings Accounts - Development Bank of the Philippines (DBP) | 1 01 02 030 02 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
31 | Cash in Bank - Local Currency, Savings Accounts - Philippine Veterans Bank (PVB) | 1 01 02 030 03 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
32 | Cash in Bank - Local Currency, Savings Accounts - Philippine National Bank (PNB) | 1 01 02 030 04 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
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 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
35 | Cash in Bank - Local Currency, Time Deposits - Development Bank of the Philippines (DBP) | 1 01 02 040 02 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
36 | Cash in Bank - Local Currency, Time Deposits - Philippine Veterans Bank (PVB) | 1 01 02 040 03 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
37 | Cash in Bank - Local Currency, Time Deposits - Philippine National Bank (PNB) | 1 01 02 040 04 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
38 | Cash in Bank - Foreign Currency, Bangko Sentral ng Pilipinas | 1 01 03 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
39 | Cash in Bank - Foreign Currency, Current Account | 1 01 03 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
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 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
42 | Cash in Bank - Foreign Currency, Savings Account - Development Bank of the Philippines (DBP) | 1 01 03 030 02 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
43 | Cash in Bank - Foreign Currency, Savings Account - Philippine National Bank (PNB) | 1 01 03 030 03 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
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 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
46 | Cash in Bank - Foreign Currency, Time Deposits - Development Bank of the Philippines (DBP) | 1 01 03 040 02 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
47 | Cash in Bank - Foreign Currency, Time Deposits - Philippine National Bank (PNB) | 1 01 03 040 03 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
48 | 04 Treassury/Agency Cash Accounts | ||||||||||||||||
49 | Cash- Treasury/Agency Deposit, Regular | 1 01 04 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
50 | Cash - Treasury/Agency Deposit, Special Account | 1 01 04 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
51 | Cash- Treasury/Agency Deposit, Trust | 1 01 04 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
52 | Cash- Modified Disbursement System (MDS), Regular | 1 01 04 040 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
53 | Cash - Modified Disbursement System (MDS), Special Account | 1 01 04 050 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
54 | Cash - Modified Disbursement System (MDS), Trust | 1 01 04 060 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
55 | Cash- Tax Remittance Advice | 1 01 04 070 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
56 | Cash - Constructive Income Remittance | 1 01 04 080 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
57 | Cash - Constructive Disbursement | 1 01 04 090 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
58 | Cash Equivalents | ||||||||||||||||
59 | Treasury Bills | 1 01 05 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
60 | Investments | ||||||||||||||||
61 | Financial Assets at Fair Value Through Surplus or Deficit | ||||||||||||||||
62 | Financial Assets Held for Trading | 1 02 01 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
63 | Financial Assets Designated at Fair Value Through Surplus or Deficit | 1 02 01 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
64 | Derivative Financial Assets Held for Trading | 1 02 01 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
65 | Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit | 1 02 01 040 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
66 | Financial Assets - Held to Maturity | ||||||||||||||||
67 | Investments in Treasury Bills - Local | 1 02 02 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
68 | Allowance for Impairment - Investments in Treasury Bills - Local | 1 02 02 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
69 | Investments in Treasury Bills - Foreign | 1 02 02 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
70 | Allowance for Impairment - Investments in Treasury Bills - Foreign | 1 02 02 021 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
71 | Investments in Treasury Bonds - Local | 1 02 02 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
72 | Investments in Treasury Bonds - Local | 1 02 02 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
73 | Allowance for Impairment - Investments in Treasury Bonds - Local | 1 02 02 031 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
74 | Allowance for Impairment - Investments in Treasury Bonds - Local | 1 02 02 031 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
75 | Investments in Treasury Bonds - Foreign | 1 02 02 040 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
76 | Investments in Treasury Bonds - Foreign | 1 02 02 040 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
77 | Allowance for Impairment - Investments in Treasury Bonds - Foreign | 1 02 02 041 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
78 | Allowance for Impairment - Investments in Treasury Bonds - Foreign | 1 02 02 041 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
79 | Financial Assets - Others | ||||||||||||||||
80 | Investments in Stocks | 1 02 03 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
81 | Investments in Bonds | 1 02 03 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
82 | Other Investments | 1 02 03 990 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
83 | Investments in GOCCs | ||||||||||||||||
84 | Investments in GOCCs | 1 02 04 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
85 | Allowance for Impairment - Investments in GOCCs | 1 02 04 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
86 | Investments in Joint Venture | ||||||||||||||||
87 | Investments in Joint Venture | 1 02 05 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
88 | Allowance for Impairment - Investments in Joint Venture | 1 02 05 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
89 | Investments in Associates | ||||||||||||||||
90 | Investments in Associates | 1 02 06 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
91 | Allowance for Impairment - Investments in Associates | 1 02 06 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
92 | Sinking Fund | 1 02 07 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
93 | TOTAL CASH | 28,740,204.10 | 0.00 | 0.00 | 0.00 | 14,018,937.15 | 0.00 | 14,721,266.95 | 0.00 | ||||||||
94 | 03 RECEIVABLE | ||||||||||||||||
95 | 01 Loans and Receivable Accounts | ||||||||||||||||
96 | Accounts Receivable | 1 03 01 010 00 | 5,232,637.70 | 0.00 | (377,396.00) | 0.00 | 5,610,033.70 | 0.00 | |||||||||
97 | Allowance for Impairment-Accounts Receivable | 1 03 01 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
98 | Notes Receivable | 1 03 01 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
99 | Allowance for Impairment - Notes Receivable | 1 03 01 021 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
100 | Loans Receivable - Government-Owned and/or Controlled Corporations | 1 03 01 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||