Province of Antique

GF - Proper

Trial Balance
As of October 31, 2014

Account Title
Petty Cash Fund
Payroll Fund
Cash in Bank - Local Currency , Current Account
Cash in Bank - Local Currency, Time Deposits
Accounts Receivable
Due from Officers and Employees
Loans Receivable - Others
Due from NGAs
Due from GOCCs
Due from LGUs
Due from NGOs/POs
Due from Other Funds
Receivables - Disallowances/Charges
Advances to Officers and Employees
Other Receivables
Office Supplies Inventory
Accountable Forms Inventory
Food Supplies Inventory
Drugs and Medicine Inventory
Medical, Dental and Laboratory Supplies Inventory
Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Other Supplies Inventory
Spare Parts Inventory
Prepaid Insurance
Advances to Contractors
Other Prepaid Expenses
Guaranty Deposits
Land
Land Improvements
Office Buildings
School Buildings
Hospitals and Health Centers
Other Structures
Office Equipment
Furniture and Fixtures
IT Equipment and Software
Library Books
Machineries
Agricultural, Fishery and Forestry Equipment
Communication Equipment
Construction and Heavy Equipment
Firefighting Equipment and Accessories
Hospital Equipment
Medical, Dental and Laboratory Equipment
Military and Police Equipment
Sports Equipment
Technical and Scientific Equipment
Other Machineries and Equipment
Motor Vehicles
Watercrafts
Other Property, Plant and Equipment
Roads, Highways and Bridges
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Flood Controls
Waterways, Aqueducts, Seawalls, River Walls and Others
Other Public Infrastructures
Construction in Progress - Agency Assets
Construction in Progress - Roads, Highways and Bridges
Construction in Progress - Parks, Plazas and Monuments

Date/Time Printed :

January 19, 2016 08:13:30 AM

Account Code
104
106
111
113
121
123
126
136
137
138
139
144
146
148
149
155
156
158
159
160
161
162
165
167
178
181
185
186
201
202
211
212
213
215
221
222
223
224
226
227
229
230
231
232
233
234
235
236
240
241
244
250
251
254
256
257
260
264
266
267

Debit

Credit

262,097.70
5,984,570.69
901,439,754.15
38,018,144.99
1,990.00
1,311,045.06
4,088,484.66
2,134,892.42
15,665,355.60
5,110,651.67
14,263,504.94
6,051,682.03
3,052,496.74
1,194,493.97
297,792.82
1,509,913.05
939,509.36
4,387,680.00
21,231,163.53
8,649,916.32
31,717,168.82
85,316.75
19,159,406.24
206,231.52
590,510.27
1,524,898.04
4,209.14
280,000.00
3,630,908.13
5,472,521.13
13,620,310.49
1,821,179.04
71,908,023.79
42,570,702.32
18,412,702.38
12,297,055.69
27,270,814.10
78,532.86
11,938,169.70
250,898.80
4,934,896.20
91,475,503.07
3,208,560.00
5,511,581.00
24,226,877.98
440,647.16
1,365,462.00
952,629.75
31,149,675.85
28,390,141.35
144,802.00
7,380,808.98
5,948,575.55
2,742,934.48
498,048.72
496,770.07
608,068.69
75,960,949.96
62,618,536.22
1,636,080.11

Page 1 of 4

Province of Antique
GF - Proper

Trial Balance
As of October 31, 2014

Account Title
Construction in Progress - Ports, Lighthouses and Harbors
Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and
Conduits
Construction in Progress - Irrigation, Canals and Laterals
Construction in Progress - Flood Controls
Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and
Others
Contruction in Progress - Other Public Infrastructures
Work/Other Animals
Breeding Stocks
Items in Transit
Other Assets
Accumulated Depreciation - Land Improvements
Accumulated Depreciation - Office Buildings
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Depreciation - Other Structures
Accumulated Depreciation - Office Equipment
Accumulated Depreciation - Furniture and Fixtures
Accumulated Depreciation - IT Equipment
Accumulated Depreciation - Library Books
Accumulated Depreciation - Machineries
Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Depreciation - Firefighting Equipment and Accessories
Accumulated Depreciation - Hospital Equipment
Accumulated Depreciation - Medical, Dental and Laboratory Equipment
Accumulated Depreciation - Military and Police Equipment
Accumulated Depreciation - Sports Equipment
Accumulated Depreciation - Technical and Scientific Equipment
Accumulated Depreciation - Other Machineries and Equipment
Accumulated Depreciation - Motor Vehicles
Accumulated Depreciation - Other Property, Plant and Equipment
Accounts Payable
Due to Officers and Employees
Due to BIR
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH
Due to Other NGAs
Due to LGUs
Due to Other Funds
Guaranty Deposits Payable
Tax Refunds Payable
Other Payables
Loans Payable - Domestic
Government Equity
Professional Tax
Amusement Tax
Printing and Publication Tax
Property Transfer Tax
Real Property Tax
Special Assesment Tax
Tax on Delivery, Trucks and Vans
Tax on Sand, Gravel and Other Quarry Products
Fines and Penalties - Local Taxes
Permit Fees
Fines and Penalties - Permits and Licenses
Clearance and Certification Fees
Garbage Fees

Date/Time Printed :

January 19, 2016 08:13:30 AM

Account Code

Debit

268
269

140,076.29
4,374,923.13

270
271
272

3,874,657.79
1,193,189.57
7,841,386.26

273
281
282
284
290
302
311
313
315
321
322
323
324
326
327
329
330
331
332
333
334
335
336
340
341
350
401
403
412
413
414
415
416
418
424
426
429
439
444
501
564
581
586
587
588
590
592
593
599
605
609
613
616

13,220,601.85
439,400.00
1,409,000.00
2,281,018.76
7,150.00

Credit

855,612.42
1,468,586.32
3,574,752.72
9,775,634.50
6,392,594.57
2,307,057.39
10,558,652.56
22,482.88
707,899.36
122,989.69
1,991,440.93
53,026,627.11
1,940,582.77
859,457.86
3,967,552.87
227,374.20
421,203.66
203,136.48
5,531,474.50
10,726,663.14
1,868,990.26
35,337,901.93
42,884,357.82
5,907,483.70
13,127,031.43
8,891,687.19
1,181,091.60
3,364,061.65
8,504,196.21
10,882,525.09
289,855.43
648,699.14
17,506,796.93
9,087,955.37
1,099,065,583.74
111,900.00
143,669.00
9,420.32
1,452,410.81
8,219,030.09
550.00
646,125.00
1,028,533.62
237,289.20
372,020.00
137,306.25
213,785.00
3,050.00

Page 2 of 4

Province of Antique
GF - Proper

Trial Balance
As of October 31, 2014

Account Title
Inspection Fees
Library Fees
Medical, Dental, and Laboratory Fees
Other Services Income
Hospital Fees
Printing and Publication Income
Rent Income
Interest Income
Internal Revenue Allotment
Share from National Wealth
Miscellaneous Income
Prior Years' Adjustments
Salaries and Wages - Regular
Personnel Economic Relief Allowance (PERA)
Additional Compensation (ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence, Laundry and Quarter Allowance
Productivity Incentive Allowance
Other Bonuses and Allowances
Hazard Pay
Overtime and Night Pay
Cash Gift
Year End Bonus
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions
Terminal Leave Benefits
Other Personnel Benefits
Travelling Expenses - Local
Training Expenses
Office Supplies Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Gasoline, Oil and Lubricants Expenses
Agricultural Supplies Expenses
Water Expenses
Electricity Expenses
Cooking Gas Expenses
Postage and Deliveries
Telephone Expenses - Landline
Telephone Expenses - Mobile
Internet Expenses
Cable, Satellite, Telegraph, and Radio Expenses
Membership Dues and Contributions to Organizations
Advertising Expenses
Printing and Binding Expenses
Representation Expenses
Transportation and Delivery Expenses
Subscriptions Expenses
Consultancy Services
General Services
Other Professional Services
Repairs and Maintenance - Office Buildings
Repairs and Maintenance - Hospital and Health Centers
Repairs and Maintenance - Other Structures

Date/Time Printed :

January 19, 2016 08:13:30 AM

Account Code
617
618
619
628
631
641
642
664
665
669
678
684
701
711
712
713
714
715
716
717
719
721
723
724
725
731
732
733
734
742
749
751
753
755
757
758
759
760
761
762
766
767
768
771
772
773
774
775
778
780
781
783
784
786
793
795
799
811
813
815

Debit

Credit
122,315.00
420.00
14,017,313.68
396,245.00
32,018,165.66
1,800.00
2,881,991.50
1,844,234.07
486,286,500.00
116,172,698.00
206.21

4,643,469.85
168,372,863.81
22,868,157.03
4,000.00
2,084,759.97
2,088,262.42
5,816,000.00
4,024,178.36
2,211,500.00
10,000.00
11,060,750.56
600,402.25
2,868,847.50
8,435,833.50
20,060,429.45
3,111,282.63
2,031,111.34
1,068,583.62
1,196,439.46
4,659,257.02
2,591,188.89
343,100.00
2,899,947.56
299,000.00
8,412,008.35
119,491.20
4,577,751.70
513,462.50
410,394.00
1,902,032.86
12,246,342.91
44,395.00
7,976.20
285,136.30
634,185.40
169,282.47
15,651.29
224,600.00
54,375.00
32,945.00
451,200.00
10,000.00
26,102.00
319,077.48
24,197,487.76
14,464,593.87
188,112.50
89,990.00
363,377.00

Page 3 of 4

Province of Antique
GF - Proper

Trial Balance
As of October 31, 2014

Account Title
Repairs and Maintenance - Office Equipment
Repairs and Maintenance - IT Equipment and Software
Repairs and Maintenance - Construction and Heavy Equipment
Repairs and Maintenance - Motor Vehicles
Repairs and Maintenance - Other Property, Plant and Equipment
Repairs and Maintenance - Roads, Highways and Bridges
Subsidy to National Government Agencies
Subsidy to Local Government Units
Subsidy to NGOs/POs
Donations
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Discount on Real Property Taxes
Other Maintenance and Other Operating Expenses
Other Financial Charges

Account Code
821
823
830
841
850
851
871
874
876
878
891
892
893
954
969
979

Debit

Credit

52,527.16
13,150.00
606,622.00
522,783.68
11,484.00
37,224.00
75,000.00
3,000.00
2,670,000.00
5,616,231.50
365,251.69
167,614.50
11,484.28
75,008.33
3,291,352.98
11,250.00
2,039,546,971.83

TOTAL

2,039,546,971.83

Certified Correct :
ESTHER MINNIE A. JULIAN
Provincial Accountant
Provincial Accountant's Office

Date/Time Printed :

January 19, 2016 08:13:30 AM

Page 4 of 4