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D-4 Statement of Cash Flow
Statement of Cash Flows
Fiscal Year Ended December 31, __________
Cash Flow From Operating Activities:
Cash Infow:
Receipt of otice of Cash !llocation 1"#,###$##
Collection of %ncome&Re'en(e )##,###$##
Receipt of Ref(nds of cash ad'ances 1*$##
Total Cash Infows
Cash Outfows:Cash +ament of peratin. E/penses 10,###$##
Cash pament of paables 1*,###$##
2rantin. of Cash !d'ances&pett cash 3),)0#$##
Remittance of collections to R )##,###$##
Remittance of ref(nds to R 1*$##
Total Cash Outfow
Cash Provided by Operating Activities
Cash Balance Beginning
Cash Balance !nd
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5"#,#1*$##
55",)"*$##
1#,3#$##
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D - Statement of Financial +osition
Statement of Financial +osition
!s of December 31, _________________
!SSESC(rrent !ssets
Cash-Collectin. 6cer
+ett Cash
Cash-7DS Re.(lar
6ce S(pplies %n'entor
+ropert, +lant and E8(ipment
6ce E8(ipment 1#,###$##
9ess !cc(m$ Depr$ - 6ce E8(ipment ,0##$##
ther !ssets
!d'ances for +aroll!d'ances to 6cers and Emploees
!9 !SSES
9%!%9%%ES !D 2:ER7E E;
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1##$##
1#,3#$##
,*##$##
*> #
"5,##$##
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4,#*#$##,###$##
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11#,1#$##
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114,###$## * 0##
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D-3 Statement of Chna.es in et !ssets&E8(it
Statement of Chan.es inet !ssets&E8(it
!s of December 31, __________
2o'ernment E8(it, +rior Years -
!d?(stments@
C(rrent perations 1#1,#5#$##
+rior Years - 1#1,#5#$##
'overnment !(uity )ecember $" ********* "#"#+##
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D-1 Statement of Financial +erformance
Statement of Financial +erformance
!s of December 31, ___________
S(bsid %ncome from ational 2o'ernment9ess@ E/penses
Salaries and Aa.es - Re.(lar 4*,###$##
+ER! *,###$##
ra'ellin. E/penses *$##
6ce S(pplies E/pense "#$##
6ce S(pplies E/pense ,*##$##
Aater *,###$##
Electricit 1#,###$##
elephone 3,###$##
Depreciation - 7achiner and E8(ipment ,0##$##Income over !,penses
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1"4,40*$##
"3,41*$##"#"#+##
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$B rial alance
+ost Closin. - rial alance
+!R%C
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CRED%
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,0##$##
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,###$##
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CRED%
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,###$##3,###$##
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* 0##
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+re Closin. - rial alance
+!R%C
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CRED%
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,0##$##
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),33*$##
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!$B o(rnal entries to record the transactions
!cco(nt itle !cco(nt Code Debit
1$B
Cash-Collectin. 6cer 1-#1-#1-#1# )##,###$##
+ermit Fees 4-#-#1-#1# %nspection Fees 4-#-#1-1##
Rent %ncome 4-#-#-#*#
Fines and +enalties Ser'ice %ncome 4-#-#1-14#
ther Ser'ice %ncome 4-#-#1-""#
otal )##,###$##
To record collection of various income
$B
+ermit Fees 4-#-#1-#1# 3*#,###$##%nspection Fees 4-#-#1-1## 1*#,###$##
Rent %ncome 4-#-#-#*# 3#,###$##
Fines and +enalties Ser'ice %ncome 4-#-#1-14# #,###$##
ther Ser'ice %ncome 4-#-#1-""# *#,###$##
Cash-Collectin. 6cer
)##,###$##
To record remittance to the Bureau of the Treasury
*$BCash-7DS Re.(lar 1-#1-#4-#4# 1"#,###$##
S(bsid From ational 2o'ernment 4-#5-#1-#1#
To record receipt of NCA from DBM
)$B
6ce E8(ipment 1-#)-#*-## 1#,###$##
6ce S(pplies %n'entor 1-#4-#4-#1# *,###$##
!cco(nts +aable -#1-#1-#1#
To record delivery of Oce Equipment and Oce Supplies on account
5$B
Salaries and Aa.es - Re.(lar *-#1-#1-#1# 4*,###$##
+ER! *-#1-#-#1# *,###$##
D(e to 6cers and Emploees -#1-#1-##
To set up payales to ocers and employees
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0$B
!d'ances for +aroll 1-""-#1-## 3),4*#$##
Cash-7DS Re.(lar 1-#1-#4-#4#
3),4*#$##
To record !rant of cash advancefor payroll
"$B
D(e to 6cers and Emploees -#1-#1-## *#,###$##
!d'ances for +aroll 1-""-#1-##
D(e to %R -#-#1-#1#
D(e to 2S%S -#-#1-##
D(e to +!2-%%2 -#-#-#3#
D(e to +hil=ealth -#-#1-#4#
*#,###$##
To record liquidation of payroll fund
1#$B
Aater *-#-#4-#1# *,###$##
Electricit *-#-#4-## 1#,###$##
elephone *-#-#*-## 3,###$##
!cco(nts +aable -#1-#1-#1# 1*,###$##
Cash-7DS Re.(lar 1-#1-#4-#4#
143,###$##
To record payment of e"penses and accounts payale for ##E and Oce Supplie
11$B
+ett Cash 1-#1-#1-## 1##$##
Cash-7DS Re.(lar 1-#1-#4-#4#
1##$##
To record !rant of petty cash
1$B6ce S(pplies E/pense *-#-#3-#1# "#$##
+ett Cash 1-#1-#1-##
"#$##
To record payment out of petty cash
13$B
!d'ances to 6cers and Emploees 1-""-#1-#4# 3#$##
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Cash-7DS Re.(lar 1-#1-#4-#4#
3#$##
To record !rant of cash advance for travel
14$B
ra'ellin. E/penses *-#-#1-#1# *$##Cash-Collectin. 6cer 1-#1-#1-#1# *$##
!d'ances to 6cers and Emploees 1-""-#1-#4#
3#$##
To record liquidation of cash advance for travel
1*$B
Cash-Collectin. 6cer 1-#1-#1-#1# 1#$##
+ett Cash 1-#1-#1-##
To record refund of e"cess petty cash
1)$B
S(bsid %ncome from ational 2o'ernment 4-#5-#1-#1# 1*$##
Cash-Collectin. 6cer 1-#1-#1-#1#
1*$##
To record remittance of refunds to BT$
15$B+ett Cash 1-#1-#1-## 1##$##
Cash-7DS Re.(lar 1-#1-#4-#4#
1##$##
To record !rant of petty cash to ne% accountale ocer
1"$B
D(e to %R -#-#1-#1# 4,*##$##
S(bsid %ncome from ational 2o'ernment 4-#5-#1-#1#
To record remittance of ta"es thru T$A
#$B
6ce S(pplies E/pense *-#-#3-#1# ,*##$##
6ce S(pplies %n'entor 1-#4-#4-#1#
,*##$##
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To record issuance of o&ce supplies
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Credit
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C$B !d?(stin. Closin. Entries
!d?(stin. Entries before +re-closin.
1$B
Depreciation - 6ce E8(ipment *-#*-#1-#*# ,0##$##
!cc(m(lated Depreciation-6ce E8(ipment 1-#)-#*-#1 ,0##$##
To set up depreciation e"pense of oce equipment
Closin. Entries - after +ost-closin.
1$B
S(bsid %ncome from ational 2o'ernment 4-#3-#1-#1# 1"4,40*$##
%ncome and E/pense S(mmar 3-#3-#1-#1# 1"4,40*$##
To close income accounts to 'ncome and E"penses Summary
$B
%ncome and E/pense S(mmar 3-#3-#1-#1# "3,41*$##
Salaries and Aa.es - Re.(lar *-#1-#1-#1#
+ER! *-#1-#-#1#
ra'ellin. E/penses *-#-#1-#1#
6ce S(pplies E/pense *-#-#3-#1# 6ce S(pplies E/pense *-#-#3-#1#
Aater *-#-#4-#1#
Electricit *-#-#4-##
elephone *-#-#*-##
Depreciation - 7achiner and E8(ipment *-#*-#1-#*#
"3,41*$##
To close e"pense accounts to 'ncome and E"penses Summary
3$B%ncome and E/pense S(mmar 3-#3-#1-#1# 1#1,#5#$##
2o'ernment E8(it 3-#1-#1-#1#
1#1,#5#$##
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,0##$##,0##$##
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4*,###$##
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*$##
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Cash-Collectin. 6cer 1-#1-#1-#1# )##,###$##
Cash-Collectin. 6cer 1-#1-#1-#1# *$##
Cash-Collectin. 6cer 1-#1-#1-#1# 1#$##
Cash-Collectin. 6cer 1-#1-#1-#1# Cash-Collectin. 6cer 1-#1-#1-#1#
)##,#1*$##
+ett Cash 1-#1-#1-## 1##$##
+ett Cash 1-#1-#1-##
+ett Cash 1-#1-#1-##
+ett Cash 1-#1-#1-## 1##$##
##$##
Cash-7DS Re.(lar 1-#1-#4-#4# 1"#,###$##
Cash-7DS Re.(lar 1-#1-#4-#4#
Cash-7DS Re.(lar 1-#1-#4-#4#
Cash-7DS Re.(lar 1-#1-#4-#4#
Cash-7DS Re.(lar 1-#1-#4-#4#
Cash-7DS Re.(lar 1-#1-#4-#4#
1"#,###$##
6ce S(pplies %n'entor 1-#4-#4-#1# *,###$##
6ce S(pplies %n'entor 1-#4-#4-#1# *,###$##
6ce E8(ipment 1-#)-#*-## 1#,###$##
!d'ances for +aroll 1-""-#1-## 3),4*#$##
!d'ances for +aroll 1-""-#1-##
3),4*#$##
!d'ances to 6cers and Emploees 1-""-#1-#4# 3#$##
!d'ances to 6cers and Emploees 1-""-#1-#4# 3#$##
!cco(nts +aable -#1-#1-#1#
!cco(nts +aable -#1-#1-#1# 1*,###$##
1*,###$##
D(e to 6cers and Emploees -#1-#1-##
D(e to 6cers and Emploees -#1-#1-## *#,###$##
D(e to %R -#-#1-#1#
D(e to %R -#-#1-#1# 4,*##$##
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4,*##$##
D(e to 2S%S -#-#1-##
D(e to +hil=ealth -#-#1-#4#
D(e to +!2-%%2 -#-#-#3#
+ermit Fees 4-#-#1-#1#
+ermit Fees 4-#-#1-#1# 3*#,###$##
%nspection Fees 4-#-#1-1##
%nspection Fees 4-#-#1-1## 1*#,###$##
Fines and +enalties- Ser'ice %ncome 4-#-#1-14#
Fines and +enalties- Ser'ice %ncome 4-#-#1-14# #,###$##
Rent %ncome 4-#-#1-14# 3#,###$##
ther Ser'ice %ncome 4-#-#1-""#
ther Ser'ice %ncome 4-#-#1-""# *#,###$##
Rent %ncome 4-#-#-#*#
S(bsid From ational 2o'ernment 4-#5-#1-#1#
S(bsid %ncome from ational 2o'ernment 4-#5-#1-#1# 1*$##
S(bsid %ncome from ational 2o'ernment 4-#5-#1-#1#
Salaries and Aa.es - Re.(lar *-#1-#1-#1# 4*,###$##
+ER! *-#1-#-#1# *,###$##
ra'ellin. E/penses *-#-#1-#1# *$##
6ce S(pplies E/pense *-#-#3-#1# "#$##
6ce S(pplies E/pense *-#-#3-#1# ,*##$##
Aater *-#-#4-#1# *,###$##
Electricit *-#-#4-## 1#,###$##
elephone *-#-#*-## 3,###$##
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DE% CRED%
1*$##)##,###$##
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3,###$## 3,###$##
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a$ o(rnal entries to record the transactions
!cco(nt itle !cco(nt Code Debit1$B
Cash-Collectin. 6cer 1-#1-#1-#1# )##,###$##
+ermit Fees 4-#-#1-#1#
%nspection Fees 4-#-#1-1##
Rent %ncome 4-#-#-#*#
Fines and +enalties Ser'ice %ncome 4-#-#1-14#
ther Ser'ice %ncome 4-#-#1-""#
otal )##,###$##
To record collection of various income
$B
+ermit Fees 4-#-#1-#1# 3*#,###$##
%nspection Fees 4-#-#1-1## 1*#,###$##
Rent %ncome 4-#-#-#*# 3#,###$##
Fines and +enalties Ser'ice %ncome 4-#-#1-14# #,###$##
ther Ser'ice %ncome 4-#-#1-""# *#,###$##
Cash-Collectin. 6cer 1-#1-#1-#1#
)##,###$##
To record remittance to the Bureau of the Treasury
*$B
Cash-7DS Re.(lar 1-#1-#4-#4# 1"#,###$##
S(bsid From ational 2o'ernment 4-#5-#1-#1#
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)$B6ce E8(ipment 1-#)-#*-## 1#,###$##
6ce S(pplies %n'entor 1-#4-#4-#1# *,###$##
!cco(nts +aable -#1-#1-#1#
To record delivery of Oce Equipment and Oce Supplies on account
5$B
Salaries and Aa.es - Re.(lar *-#1-#1-#1# 4*,###$##
+ER! *-#1-#-#1# *,###$##
D(e to 6cers and Emploees -#1-#1-##
To set up payales to ocers and employees
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0$B
!d'ances for +aroll 1-""-#1-## 3),4*#$##
Cash-7DS Re.(lar 1-#1-#4-#4#
3),4*#$##
To record !rant of cash advancefor payroll
"$B
D(e to 6cers and Emploees -#1-#1-## *#,###$##
!d'ances for +aroll 1-""-#1-##
D(e to %R -#-#1-#1#
D(e to 2S%S -#-#1-##
D(e to +!2-%%2 -#-#-#3#
D(e to +hil=ealth -#-#1-#4#
*#,###$##
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1#$B
Aater *-#-#4-#1# *,###$##
Electricit *-#-#4-## 1#,###$##
elephone *-#-#*-## 3,###$##
!cco(nts +aable -#1-#1-#1# 1*,###$##
Cash-7DS Re.(lar 1-#1-#4-#4#
D(e o %R -#-#1-#1# 143,###$##
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11$B
+ett Cash 1-#1-#1-## 1##$##
Cash-7DS Re.(lar 1-#1-#4-#4#
1##$##
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1$B
6ce S(pplies E/pense *-#-#3-#1# "#$##
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"#$##
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13$B
!d'ances to 6cers and Emploees 1-""-#1-#4# 3#$##Cash-7DS Re.(lar 1-#1-#4-#4#
3#$##
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To record !rant of cash advance for travel
14$B
ra'ellin. E/penses *-#-#1-#1# *$##
Cash-Collectin. 6cer 1-#1-#1-#1# *$##
!d'ances to 6cers and Emploees 1-""-#1-#4#
3#$##
To record liquidation of cash advance for travel
1*$B
Cash-Collectin. 6cer 1-#1-#1-#1# 1#$##
+ett Cash 1-#1-#1-##
To record refund of e"cess petty cash
1)$B
S(bsid %ncome from ational 2o'ernment 4-#5-#1-#1# 1*$##
Cash-Collectin. 6cer 1-#1-#1-#1#
1*$##
To record remittance of refunds to BT$
15$B
+ett Cash 1-#1-#1-## 1##$##Cash-7DS Re.(lar 1-#1-#4-#4#
1##$##
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1"$B
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#$B
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6ce S(pplies %n'entor 1-#4-#4-#1#
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Credit
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