PRE-CLOSING TRIAL BALANCEDepEd - Division of Davao del Sur

As of December 31, 2010

Particulars Account Code Debit Credit

Payroll Fund 106 6,482,076.93 Due from National Treasury 131 214,848.32 Receivables-Disallowances Charges 146 975,002.00 Due from Officers and Employees 148 10,802,359.83 Other Receivables 149 7,379.88 Office Supplies Inventory 155 1,417,141.50 Textbooks and Instructional Materials 163 15,453,111.51 Guaranty Deposits 186 9,000.00 Land 201 19,245,955.00 Office Buildings 211 3,186,332.14 School Buildings 212 195,265,580.67 Office Equipment 221 1,616,194.06 Furniture and Fixtures 222 34,797,697.28 It Equipment and Software 223 28,990,871.43 Communication Equipment 229 290,254.00 Medical, Dental and Laboratory Equipment 233 2,247,496.00 Other Machinery and Equipment 240 12,500.00 Other Property, Plant and Equipment 250 708,923.75 Construction in Progress - Agency Assets 264 17,101,625.75 Accumulated Depreciation - Office Building 311 273,644.40 Accumulated Depreciation - School Building 312 31,887,138.63 Accumulated Depreciation - Office Equipment 321 929,596.54 Accumulated Depreciation - Furniture and Fixtures 322 9,750,915.42 Accumulated Depreciation - IT Equipment and Software 323 23,022,345.89 Accumulated Depreciation - Communication Equipment 329 194,798.85 Accumulated Depreciation - Medical, Dental and Laboratory Equipment 333 960,564.72 Accumulated Depreciation - Other Machinery and Equipment 340 11,250.00 Accumulated Depreciation - Other Property, Plant & Equipment 350 221,351.69 Accounts Payable 401 1,906,383.96 Due to Officers and Employees 403 8,258,577.29 Due to GSIS 413 100,869.37 Due to PAG-IBIG 414 3,000.00 Due to PHILHEALTH 415 6,600.00 Due to Regional Office/Staff Bureaus 422 801,725.93 Guaranty Deposits Payable 426 1,466,592.27 Other Payables 439 7,840,327.26 Government Equity 501 223,645,866.79 Subsidy Income from National Government 651 1,297,653,150.44 Subsidy from Regional Offices/Staff Bureaus 654 1,232,000.00 Prior Years' Adjustments 684 1,985,686.27 Salaries and Wages - Regular Pay 701 792,074,080.73 Salaries and Wages - Substitute 704 5,460,141.25 Salaries and Wages - Casual 705 507,259.80 Personnel Economic Relief Allowance (PERA) 711 95,085,810.65

Particulars Account Code Debit Credit

Representation Allowance (RA) 713 152,600.00 Clothing/Uniform Allowance 715 15,952,000.00 Subsistence, Laundry and Quarters Allowance 716 505,036.35 Productivity Incentive Allowance 717 7,256,000.00 Other Bonuses and Allowances 719 501,500.00 Hazard Pay 721 1,578,288.35 Overtime and Night Pay 723 828,513.10 Cash Gift 724 19,766,722.00 Year End Bonus 725 69,900,304.32 Life and Retirement Insurance Contributions 731 95,751,132.70 Pag-ibig Contributions 732 4,699,700.00 Philhealth Contributions 733 9,499,744.50 ECC Contributions 734 4,691,631.75 Terminal Leave Benefits 742 3,647,561.11 Other Personnel Benefits 749 52,253,787.69 Traveling Expenses- Local 751 5,234,614.29 Training Expenses 753 3,333,584.38 Office Supplies Expenses 755 15,959,208.00 Accountable Dorms Expenses 756 131,128.97 Drugs and Medicines Expenses 759 384,164.35 Medical, Dental and Laboratory Expenses 760 29,113.70 Gasoline, Oil and Lubricants Expenses 761 773,291.25 Textbooks and Instructional Materials 763 3,255,452.53 Other Supplies Expenses 765 2,707,908.45 Water Expenses 766 763,390.83 Electricity Expenses 767 2,325,885.76 Cooking Gas Expenses 768 51,249.00 Postage and Deliveries 771 760.00 Telephone Expenses- Landline 772 502,776.43 Telephone Expenses- Mobile 773 874,545.90 Internet Expenses 774 1,636,816.38 Printing and Binding Expenses 781 60,535.70 Representation Expenses 783 615,905.22 Transportation and Delivery Expenses 784 30,507.14 Auditing Services 792 158,784.72 Security Services 797 447,810.00 Other Professional Services 799 450,000.00 Repairs and maintenace-Office Buildings 811 96,489.00 Repairs and Maintenance- School Building 812 22,565,044.72 Repairs and Maintenance- Other Structures 815 127,644.00 Repairs and Maintenance- Office Equipment 821 28,608.00 Repairs and Maintenance-IT Equipment and Software 823 9,730.00 Repairs and Maintenance- Motor Vehicles 841 67,287.00 Taxes, Duties and licenses 891 12,956.87 Fidelity Bond Premiums 892 447,635.75 Insurance Expenses 893 43,963.69 Depreciation-Office Buildings 911 124,776.24 Depreciation-School Buildings 912 5,259,918.36

Particulars Account Code Debit Credit

Depreciation-Office Equipment 921 208,375.08 Depreciation-Furniture and Fixtures 922 2,847,426.82 Depreciation-IT Equipment and Software 923 5,020,079.61 Depreciation-Communication Equipment 929 32,223.16 Depreciation-Medical, Dental and Laboratory Equipment 933 135,028.20 Depreciatiion-Other Machinery and Equipment 940 2,250.00 Depreciation-Other Property, Plant and Equipment 950 33,504.98 Other Maintenance & Operating Expenses 969 14,822,395.03

TOTAL 1,611,350,659.79 1,611,350,659.79 Certified Correct : -

NAMNAMA GRACE A. ELARCOSA Accountant II

POST-CLOSING TRIAL BALANCEDepEd - Division of Davao del Sur

As of December 31, 2010

Particulars Account Code Debit Credit

Payroll Fund 106 6,482,076.93 Due from National Treasury 131 214,848.32 Receivables-Disallowances Charges 146 975,002.00 Due from Officers and Employees 148 10,802,359.83 Other Receivables 149 7,379.88 Office Supplies Inventory 155 1,417,141.50 Textbooks and Instructional Materials 163 15,453,111.51 Guaranty Deposits 186 9,000.00 Land 201 19,245,955.00 Office Buildings 211 3,186,332.14 School Buildings 212 195,265,580.67 Office Equipment 221 1,616,194.06 Furniture and Fixtures 222 34,797,697.28 It Equipment and Software 223 28,990,871.43 Communication Equipment 229 290,254.00 Medical, Dental and Laboratory Equipment 233 2,247,496.00 Other Machinery and Equipment 240 12,500.00 Other Property, Plant and Equipment 250 708,923.75 Construction in Progress - Agency Assets 264 17,101,625.75 Accumulated Depreciation - Office Building 311 273,644.40 Accumulated Depreciation - School Building 312 31,887,138.63 Accumulated Depreciation - Office Equipment 321 929,596.54 Accumulated Depreciation - Furniture and Fixtures 322 9,750,915.42 Accumulated Depreciation - IT Equipment and Software 323 23,022,345.89 Accumulated Depreciation - Communication Equipment 329 194,798.85 Accumulated Depreciation - Medical, Dental and Laboratory Equipment 333 960,564.72 Accumulated Depreciation - Other Machinery and Equipment 340 11,250.00 Accumulated Depreciation - Other Property, Plant & Equipment 350 221,351.69 Accounts Payable 401 1,906,383.96 Due to Officers and Employees 403 8,258,577.29 Due to GSIS 413 100,869.37 Due to PAG-IBIG 414 3,000.00 Due to PHILHEALTH 415 6,600.00 Due to Regional Office/Staff Bureaus 422 801,725.93 Guaranty Deposits Payable 426 1,466,592.27 Other Payables 439 7,840,327.26 Government Equity 501 252,792,119.69

TOTAL 339,626,075.98 339,626,075.98

Certified Correct :

Particulars Account Code Debit Credit

NAMNAMA GRACE A. ELARCOSA Accountant II