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 Republic of the Philippines
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 TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02
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 Carig, Tuguegarao City
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 TRIAL BALANCE
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 CONSOLIDATED ALL FUNDS
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 As at March 30, 2020
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ACCOUNTCONSOLIDATED ALL FUNDSFUND 101SSP/IGP FundTrust Fund
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ACCOUNT NAMESCODEDEBITCREDITDEBITCREDITDEBITCREDITDEBITCREDIT
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1 CURRENT ASSETS
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01 CASH and Cash Equivalents
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01 Cash on Hand
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Cash - Collecting Officers
1 01 01 010 00(P50.00)P0.00 (P50.00)P0.00 P0.00 P0.00 P0.00 P0.00
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Petty Cash
1 01 01 020 00(P35,783.25)P0.00 P34,216.75 P0.00 (P70,000.00)P0.00 P0.00 P0.00
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02 Cash in Bank - Local Currency
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Cash in Bank - Local Currency, Current Account
1 01 02 020 00P248,830,611.70 P0.00 P205,729,900.98 P0.00 P3,052,465.68 P0.00 P40,048,245.04 P0.00
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04 Treassury/Agency Cash Accounts
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Cash- Treasury/Agency Deposit, Regular
1 01 04 010 00P132,299.80 P0.00 P132,299.80 P0.00 P0.00 P0.00 P0.00 P0.00
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Cash- Treasury/Agency Deposit, Trust
1 01 04 030 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Cash- Modified Disbursement System (MDS), Regular
1 01 04 040 00(P0.00)P0.00 (P0.00)P0.00 P0.00 P0.00 P0.00 P0.00
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Cash- Tax Remittance Advice
1 01 04 070 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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TOTAL CASHP248,927,078.25 P0.00 P205,896,367.53 P0.00 P2,982,465.68 P0.00 P40,048,245.04 P0.00
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03 RECEIVABLE
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01 Loans and Receivable Accounts
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Accounts Receivable
1 03 01 010 00(P519,364.00)P0.00 P0.00 P0.00 (P519,364.00)P0.00 P0.00 P0.00
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Allowance for Impairment-Accounts Receivable
1 03 01 011 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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03 Inter - Agency Receivables
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Due from NGAs
1 03 03 010 00P26,474.57 P0.00 P26,474.57 P0.00 P0.00 P0.00 P0.00 P0.00
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Due from GOCCs
1 03 03 020 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Due from LGUs
1 03 03 030 00P5,217,162.10 P0.00 P0.00 P0.00 P0.00 P0.00 P5,217,162.10 P0.00
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04 Intra - Agency Receivables
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Due from Central Office
1 03 04 010 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Due from Regional Offices
1 03 04 030 00(P25,473,403.00)P0.00 P0.00 P0.00 (P25,473,403.00)P0.00 P0.00 P0.00
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Due from Operating Units
1 03 04 040 00P20,253,654.89 P0.00 P0.00 P0.00 P0.00 P0.00 P20,253,654.89 P0.00
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05 Other Recevables
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Receivables - Disallowances/Charges
1 03 05 010 00P644,953.73 P0.00 P697,058.43 P0.00 (P52,104.70)P0.00 P0.00 P0.00
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Due from Officers and Employees
1 03 05 020 00(P21,440.00)P0.00 (P0.00)P0.00 (P21,440.00)P0.00 P0.00 P0.00
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Other Receivables
1 03 05 990 00P18,379,933.13 P0.00 P0.00 P0.00 P20,364.63 P0.00 P18,359,568.50 P0.00
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TOTAL RECEIVABLEP18,507,971.42 P0.00 P723,533.00 P0.00 (P26,045,947.07)P0.00 P43,830,385.49 P0.00
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04 INVENTORIES
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01 Inventory Held for Sale
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Merchandise Inventory
1 04 01 010 00P133,019.97 P0.00 P0.00 P0.00 P133,019.97 P0.00 P0.00 P0.00
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02 Inventory Held for Distribution
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Textbooks and Instructional Materials for Distribution
1 04 02 070 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Property and Equipment for Distribution
1 04 02 090 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Other Supplies and Materials for Distribution
1 04 02 990 00P373,621.00 P0.00 P373,621.00 P0.00 P0.00 P0.00 P0.00 P0.00
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04 Inventory Held for Consumption
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Office Supplies Inventory
1 04 04 010 00P448,444.72 P0.00 P631,845.52 P0.00 (P183,400.80)P0.00 P0.00 P0.00
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Accountable Forms, Plates and Stickers Inventory
1 04 04 020 00P115,500.00 P0.00 P182,390.00 P0.00 (P66,890.00)P0.00 P0.00 P0.00
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Animal/Zoological Supplies Inventory
1 04 04 040 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Food Supplies Inventory
1 04 04 050 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Drugs and Medicines Inventory
1 04 04 060 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Medical, Dental and Laboratory Supplies Inventory
1 04 04 070 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Fuel, Oil, and Lubricants Inventory
1 04 04 080 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Agricultural and Marine Supplies Inventory
1 04 04 090 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Textbooks and Instructional Materials Inventory
1 04 04 100 00(P0.00)P0.00 (P0.00)P0.00 (P0.00)P0.00 P0.00 P0.00
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Construction Materials Inventory
1 04 04 130 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Other Supplies and Materials Inventory
1 04 04 990 00P469,115.50 P0.00 P344,993.50 P0.00 P124,122.00 P0.00 P0.00 P0.00
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05 Semi Expendable Machinery and Equipment
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Semi-Expandable Machinery and Equipment
1 04 05 010 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Semi-Expandable Office Equipment
1 04 05 020 00P314,845.85 P0.00 P309,097.85 P0.00 P5,748.00 P0.00 P0.00 P0.00
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Semi-Expandable ICT Equipment
1 04 05 030 00P226,861.00 P0.00 P226,861.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Semi-Expandable Communication Equipment
1 04 05 070 00P22,200.00 P0.00 P22,200.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Semi-Expandable Technical and Scientific Equipment
1 04 05 130 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Semi-Expandable Other Machinery and Equipment
1 04 05 190 00P64,010.00 P0.00 P64,010.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Semi-Expandable Furniture and Fixtures
1 04 06 010 00P405,941.13 P0.00 P405,941.13 P0.00 P0.00 P0.00 P0.00 P0.00
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TOTAL INVENTORIESP2,573,559.17 P0.00 P2,560,960.00 P0.00 P12,599.17 P0.00 P0.00 P0.00
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TOTAL CURRENT ASSETSP270,008,608.84 P0.00 P209,180,860.53 P0.00 (P23,050,882.22)P0.00 P83,878,630.53 P0.00
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06 PROPERTY, PLANT AND EQUIPMENT
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01 Land
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Land1 06 01 010 00P8,072,110.00 P0.00 P8,072,110.00 P0.00 P0.00 P0.00 P0.00 P0.00
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02 Land Improvements
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Land Improvements, Aquaculture Structures
1 06 02 010 00P65,790.00 P0.00 P0.00 P0.00 P65,790.00 P0.00 P0.00 P0.00
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Accumulated depreciation-Land Improvements
1 06 02 011 00P0.00 P108,943.24 P0.00 P0.00 P0.00 P108,943.24 P0.00 P0.00
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Other Land Improvement
1 06 02 990 00P1,601,836.95 P0.00 P1,421,757.30 P0.00 P180,079.65 P0.00 P0.00 P0.00
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Accumulated depreciation-Other Land Improvement
1 06 02 991 00P0.00 P1,283,082.52 P0.00 P1,204,482.88 P0.00 P78,599.64 P0.00 P0.00
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03 Infrastructure Assets
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Water Supply Systems
1 06 03 040 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Accumulated depreciation-Water Supply Systems
1 06 03 041 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Power Supply Systems
1 06 03 050 00P300,997.42 P0.00 P300,997.42 P0.00 P0.00 P0.00 P0.00 P0.00
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04 Buildings and Other Structures
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Buildings1 06 04 010 00P8,265,597.63 P0.00 P7,083,341.33 P0.00 P1,182,256.30 P0.00 P0.00 P0.00
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Accumulated depreciation-Buildings
1 06 04 011 00P0.00 P2,311,824.65 P0.00 P1,985,485.14 P0.00 P326,339.51 P0.00 P0.00
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School Buildings
1 06 04 020 00P84,278,447.00 P0.00 P62,448,179.58 P0.00 P21,830,267.42 P0.00 P0.00 P0.00
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Accumulated depreciation-School Buildings
1 06 04 021 00P0.00 P56,062,631.37 P0.00 P41,758,640.66 P0.00 P14,303,990.71 P0.00 P0.00
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Hospitals and Health Centers
1 06 04 030 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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Other Structures
1 06 04 990 00P3,223,902.20 P0.00 P2,946,689.41 P0.00 P277,212.79 P0.00 P0.00 P0.00
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Accumulated depreciation-Other Structures
1 06 04 991 00P0.00 P1,494,005.74 P0.00 P1,276,578.83 P0.00 P217,426.91 P0.00 P0.00
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05 Machinery and Equipment
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Machinery1 06 05 010 00P1,771,300.12 P0.00 P1,418,940.12 P0.00 P352,360.00 P0.00 P0.00 P0.00
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Accumulated depreciation-Machinery
1 06 05 011 00P0.00 P1,761,417.30 P0.00 P1,264,708.61 P0.00 P496,708.69 P0.00 P0.00
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Office Equipment
1 06 05 020 00P5,169,590.05 P0.00 P1,983,469.64 P0.00 P3,186,120.41 P0.00 P0.00 P0.00
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Accumulated depreciation-Office Equipment
1 06 05 021 00P0.00 P3,119,985.17 P0.00 P1,305,878.47 P0.00 P1,814,106.70 P0.00 P0.00
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Information and Communication Technology Equipment
1 06 05 030 00P33,516,550.33 P0.00 P30,919,799.53 P0.00 P2,596,750.80 P0.00 P0.00 P0.00
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Accumulated depreciation-ICTE
1 06 05 031 00P0.00 P20,697,574.61 P0.00 P20,164,373.84 P0.00 P533,200.77 P0.00 P0.00
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Agricultural Forestry Equipment
1 06 05 040 00P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
102
Accumulated depreciation-Agricultural Forestry Equipment
1 06 05 041 00P0.00 P5,322.52 P0.00 P0.00 P0.00 P5,322.52 P0.00 P0.00
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Communication Equipment
1 06 05 070 00P204,220.42 P0.00 P91,476.92 P0.00 P112,743.50 P0.00 P0.00 P0.00