| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | Republic of the Philippines | |||||||||||||||
2 | TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02 | |||||||||||||||
3 | Carig, Tuguegarao City | |||||||||||||||
4 | PRE-CLOSING TRIAL BALANCE | |||||||||||||||
5 | SSP/IGP FUND | |||||||||||||||
6 | ||||||||||||||||
7 | (PO QUIRINO) | |||||||||||||||
8 | ||||||||||||||||
9 | ||||||||||||||||
10 | As at December 31, 2020 | |||||||||||||||
11 | ||||||||||||||||
12 | ACCOUNT | Trial Balance CY 2020 | Trial Balance CY 2019 | Difference (Increase/ Decrease) | ||||||||||||
13 | ACCOUNT NAMES | CODE | 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 | 200.00 | 0.00 | 200.00 | 0.00 | ||||||||||
19 | Petty Cash | 1 01 01 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
20 | 02 Cash in Bank - Local Currency | |||||||||||||||
21 | Cash in Bank - Local Currency, Current Account | 1 01 02 020 00 | 285,055.14 | 29,133.63 | 255,921.51 | 0.00 | ||||||||||
22 | 04 Treassury/Agency Cash Accounts | |||||||||||||||
23 | Cash- Treasury/Agency Deposit, Regular | 1 01 04 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
24 | Cash- Treasury/Agency Deposit, Trust | 1 01 04 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
25 | Cash- Modified Disbursement System (MDS), Regular | 1 01 04 040 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
26 | Cash- Tax Remittance Advice | 1 01 04 070 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
27 | TOTAL CASH | 285,255.14 | 0.00 | 29,133.63 | 0.00 | 256,121.51 | 0.00 | |||||||||
28 | 03 RECEIVABLE | |||||||||||||||
29 | 01 Loans and Receivable Accounts | |||||||||||||||
30 | Accounts Receivable | 1 03 01 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
31 | Allowance for Impairment-Accounts Receivable | 1 03 01 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
32 | 03 Inter - Agency Receivables | |||||||||||||||
33 | Due from NGAs | 1 03 03 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
34 | Due from GOCCs | 1 03 03 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
35 | Due from LGUs | 1 03 03 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
36 | 04 Intra - Agency Receivables | |||||||||||||||
37 | Due from Central Office | 1 03 04 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
38 | Due from Regional Offices | 1 03 04 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
39 | Due from Operating Units | 1 03 04 040 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
40 | 05 Other Recevables | |||||||||||||||
41 | Receivables - Disallowances/Charges | 1 03 05 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
42 | Due from Officers and Employees | 1 03 05 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
43 | Other Receivables | 1 03 05 990 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
44 | TOTAL RECEIVABLE | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||||
45 | 04 INVENTORIES | |||||||||||||||
46 | 01 Inventory Held for Sale | |||||||||||||||
47 | Merchandise Inventory | 1 04 01 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
48 | 02 Inventory Held for Distribution | |||||||||||||||
49 | Textbooks and Instructional Materials for Distribution | 1 04 02 070 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
50 | Property and Equipment for Distribution | 1 04 02 090 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
51 | Other Supplies and Materials for Distribution | 1 04 02 990 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
52 | 04 Inventory Held for Consumption | |||||||||||||||
53 | Office Supplies Inventory | 1 04 04 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
54 | Accountable Forms, Plates and Stickers Inventory | 1 04 04 020 00 | 151,095.00 | 204,640.00 | -53,545.00 | 0.00 | ||||||||||
55 | Animal/Zoological Supplies Inventory | 1 04 04 040 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
56 | Food Supplies Inventory | 1 04 04 050 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
57 | Drugs and Medicines Inventory | 1 04 04 060 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
58 | Medical, Dental and Laboratory Supplies Inventory | 1 04 04 070 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
59 | Fuel, Oil, and Lubricants Inventory | 1 04 04 080 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
60 | Agricultural and Marine Supplies Inventory | 1 04 04 090 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
61 | Textbooks and Instructional Materials Inventory | 1 04 04 100 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
62 | Construction Materials Inventory | 1 04 04 130 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
63 | Other Supplies and Materials Inventory | 1 04 04 990 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
64 | 05 Semi Expendable Machinery and Equipment | |||||||||||||||
65 | Semi-Expandable Machinery and Equipment | 1 04 05 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
66 | Semi-Expandable Office Equipment | 1 04 05 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
67 | Semi-Expandable ICT Equipment | 1 04 05 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
68 | Semi-Expandable Communication Equipment | 1 04 05 070 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
69 | Semi-Expandable Technical and Scientific Equipment | 1 04 05 130 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
70 | Semi-Expandable Other Machinery and Equipment | 1 04 05 190 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
71 | Semi-Expandable Furniture and Fixtures | 1 04 06 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
72 | TOTAL INVENTORIES | 151,095.00 | 0.00 | 204,640.00 | 0.00 | -53,545.00 | 0.00 | |||||||||
73 | TOTAL CURRENT ASSETS | 436,350.14 | 0.00 | 233,773.63 | 0.00 | 202,576.51 | 0.00 | |||||||||
74 | 06 PROPERTY, PLANT AND EQUIPMENT | |||||||||||||||
75 | 01 Land | |||||||||||||||
76 | Land | 1 06 01 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
77 | 02 Land Improvements | |||||||||||||||
78 | Land Improvements, Aquaculture Structures | 1 06 02 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
79 | Accumulated depreciation-Land Improvements | 1 06 02 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
80 | Other Land Improvement | 1 06 02 990 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
81 | Accumulated depreciation-Other Land Improvement | 1 06 02 991 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
82 | 03 Infrastructure Assets | |||||||||||||||
83 | Water Supply Systems | 1 06 03 040 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
84 | Accumulated depreciation-Water Supply Systems | 1 06 03 041 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
85 | Power Supply Systems | 1 06 03 050 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
86 | 04 Buildings and Other Structures | |||||||||||||||
87 | Buildings | 1 06 04 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
88 | Accumulated depreciation-Buildings | 1 06 04 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
89 | School Buildings | 1 06 04 020 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
90 | Accumulated depreciation-School Buildings | 1 06 04 021 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
91 | Hospitals and Health Centers | 1 06 04 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
92 | Other Structures | 1 06 04 990 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
93 | Accumulated depreciation-Other Structures | 1 06 04 991 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
94 | 05 Machinery and Equipment | |||||||||||||||
95 | Machinery | 1 06 05 010 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
96 | Accumulated depreciation-Machinery | 1 06 05 011 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
97 | Office Equipment | 1 06 05 020 00 | 19,820.00 | 19,820.00 | 0.00 | 0.00 | ||||||||||
98 | Accumulated depreciation-Office Equipment | 1 06 05 021 00 | 13,180.30 | 8,919.00 | 0.00 | 4,261.30 | ||||||||||
99 | Information and Communication Technology Equipment | 1 06 05 030 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||
100 | Accumulated depreciation-ICTE | 1 06 05 031 00 | 0.00 | 0.00 | 0.00 | 0.00 | ||||||||||