Gov Financial Report

7/24/2019 Gov Financial Report

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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,##$##

--

11#,1#$##

-

-

4,#*#$##,###$##

3,###$##

",#*#$##

1#1,#5#$##

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%

*> )### 114,###$##

,0##$##

4,#*#$##

,###$##

3,###$##

1#1,#5#$##

13,"#$## -


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* 0##


12/44


13/44

CRED%

*> )### 114,###$##

4,#*#$##

,###$##3,###$##

1"4,40*$##

#3,*3*$##


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* 0##


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+re Closin. - rial alance

+!R%C


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CRED%

*> )### 114,###$##

,0##$##

4,#*#$##,###$##

3,###$##

1"4,40*$##

),33*$##


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* 0##


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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


19/44

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#$##


20/44

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

3*#,###$##1*#,###$##

3#,###$##

#,###$##

*#,###$##

)##,###$##

)##,###$##

)##,###$##

1"#,###$##

##,### *>

1*,###$##

*#,###$##


23/44

3),4*#$##

3),4*#$##

0> 4###

3),4*#$##

4,*##$##

4,#*#$##

3,###$##

,###$##

*#,###$##

*> )*#

143,###$##

143,###$## *> 51*#

1##$##

1##$##

"#$##

"#$##


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3#$##

3#$##

3#$##

3#$##

1#$##

1*$##

1*$##

1##$##

1##$##

4,*##$##

,*##$##

,*##$##


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),###$##

*#$##

),*#$##

1#,###$##


27/44


28/44


29/44


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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##$##,0##$##

1"4,40*$##1"4,40*$##

4*,###$##

*,###$##

*$##

"#$##,*##$##

*,###$##

1#,###$##

3,###$##

,0##$##

"3,41*$##

1#1,#5#$##

1#1,#5#$##


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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*$##

+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 E8(ipment 1-#)-#*-## 1#,###$##

!d'ances for +aroll 1-""-#1-## 3),4*#$##


3),4*#$##




!cco(nts +aable -#1-#1-#1# 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 +!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#,###$##








+ER! *-#1-#-#1# *,###$##

ra'ellin. E/penses *-#-#1-#1# *$##

6ce S(pplies E/pense *-#-#3-#1# "#$##


Aater *-#-#4-#1# *,###$##

Electricit *-#-#4-## 1#,###$##

elephone *-#-#*-## 3,###$##


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DE% CRED%

1*$##)##,###$##

)##,#1*$##

"#$##

1#$##

1##$## 1##$##

3),4*#$##

143,###$##

1##$##

3#$##

1##$##

15",)0#$## 1#,3#$##

,*##$##,*##$## ,*##$##

1#,###$##

3),4*#$##

3#$##

1*,###$##

1*,###$##

*#,###$##

-

4,*##$##


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4,*##$##

4,#*#$## 4,#*#$##

,###$## ,###$##

3,###$## 3,###$##

3*#,###$## 3*#,###$##

1*#,###$## 1*#,###$##

#,###$## #,###$##

*#,###$## *#,###$##

3#,###$## 3#,###$##

1"#,###$##

4,*##$## 1"4,40*$##

0#3,*3*$## 0#3,*3*$##


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a$ o(rnal entries to record the transactions

!cco(nt itle !cco(nt Code Debit1$B


+ermit Fees 4-#-#1-#1#

%nspection Fees 4-#-#1-1##


Fines and +enalties Ser'ice %ncome 4-#-#1-14#


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# #,###$##



)##,###$##

To record remittance to the Bureau of the Treasury

*$B

Cash-7DS Re.(lar 1-#1-#4-#4# 1"#,###$##


To record receipt of NCA from DBM

)$B6ce E8(ipment 1-#)-#*-## 1#,###$##



To record delivery of Oce Equipment and Oce Supplies on account

5$B


+ER! *-#1-#-#1# *,###$##


To set up payales to ocers and employees


37/44

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 %R -#-#1-#1#

D(e to 2S%S -#-#1-##

D(e to +!2-%%2 -#-#-#3#


*#,###$##

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#

D(e o %R -#-#1-#1# 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$B

6ce 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#$##Cash-7DS Re.(lar 1-#1-#4-#4#

3#$##


38/44

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


+ett Cash 1-#1-#1-##

To record refund of e"cess petty cash

1)$B



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# 1#,###$##


To record remittance of ta"es thru T$A

#$B


6ce S(pplies %n'entor 1-#4-#4-#1#

,*##$##

To record issuance of o&ce supplies


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Credit

3*#,###$##

1*#,###$##

3#,###$##

#,###$##

*#,###$##

)##,###$##

)##,###$##

)##,###$##

1"#,###$##

#$#*

1*,###$##

*#,###$##


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3),4*#$##

3),4*#$##

3),4*#$##

4,*##$## 0> 4,###$##

4,#*#$##

3,###$##

,###$##

*#,###$##

*> *#$##

*> *##$##

*> 1*#$##

*> ),*#$##

135,###$##

),###$##143,###$## *> 5,1*#$##

1##$##

1##$##

"#$##

"#$##

3#$##

3#$##


41/44

3#$##

3#$##

1#$##

1*$##

1*$##

1##$##

1##$##

1#,###$##

,*##$##

,*##$##


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),###$##

*#$##

),*#$##


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Gov Financial Report