SPECIAL EDUCATION FUND UTILIZATION
3rd Quarter of 2012
INCOME:
Real Property Tax P 1,034,138.67
Local Income 179,920.57
Permits and Licenses
Service Income
Business Income
Other Income 2,394.39
TOTAL INCOME P 1,216,453.63
Less:
Expenses
Personal Services 126,680.00
Maintenance and Other Operating
Expenses 307,979.76
TOTAL EXPENSES 434,659.76
OPERATING
INCOME P 781,793.87
Less:
Financial Cost ___________
NET
INCOME P 781,793.87
PROVINCE OF BOHOL
MUNICIPALITY OF
BACLAYON
TRIAL BALANCE
For the period
ended February 29, 2012
SPECIAL EDUCATIONAL
FUND
Page 1
ACCOUNT TITLES
|
ACCOUNT CODE
|
DEBIT
|
CREDIT
|
Cash in Vault
|
101
|
P 586.00
|
|
Cash in Bank- Local Currency, Current
Account
|
111
|
2,727, 925.23
|
|
Special Education Tax Receivable
|
128
|
4,344,506.38
|
|
Due from NGAs
|
136
|
29,500.00
|
|
Other Receivables
|
149
|
5,000.00
|
|
Office Equipment
|
221
|
79, 283.00
|
|
Furniture and Fixtures
|
222
|
33, 255.00
|
|
Equipment and Software
|
223
|
341 ,802.00
|
|
Communication Equipment
|
229
|
11,859.75
|
|
Sports Equipment
|
235
|
14,896.35
|
|
Other Machineries and Equipment
|
240
|
24,982.58
|
|
Accumulated Depreciation- Office
Equipment
|
321
|
P
28,434.98
|
|
Accumulated Depreciation-Furniture
and Fixtures
|
322
|
9,927.90
|
|
Accumulated Depreciation-IT Equipment
|
323
|
65,420.40
|
|
Accumulated Depreciation-
Communication Equipment
|
329
|
1,185.98
|
|
Accumulated Depreciation-Sports
Equipment
|
335
|
1,489.64
|
|
Accumulated Depreciation- Other
Machineries and Equipment
|
340
|
7,244.95
|
|
Account
Payable
|
401
|
1,250.00
|
|
Due to BIR
|
412
|
1,557.30
|
|
Due to LGUs
|
418
|
899,014.24
|
|
Deffered Special Education
|
452
|
4,344,506.38
|
|
Government Equity
|
501
|
1,647,434.09
|
|
Special Education Tax
|
591
|
711,467.12
|
|
Fines and Penalties- Local Taxes
|
599
|
46,972.39
|
|
Office Supplies Expenses
|
755
|
13,220.45
|
|
Printing and Binding Expenses
|
781
|
10,867.00
|
|
Repairs and Maintenance- School
Buildings
|
812
|
24,621.63
|
|
Other Maintenance and Operating
Expenses
|
969
|
103,600.00
|
|
TOTAL-------------
|
P 7,765,905.37
|
P 7,765,905.37
|
PROVINCE OF BOHOL
MUNICIPALITY OF
BACLAYON
TRIAL BALANCE
For the period ended
September 30, 2011
SPECIAL EDUCATION FUND
ACCOUNT TITLES
|
ACCOUNT CODE
|
DEBIT
|
CREDIT
|
Cash in Bank- Local Currency,
Current Account
Special Education Tax Receivable
Due from NGA’s
Office Equipment
Furnitures & Fixtures
IT Equipment and Software
Communication Equipment
Other Machineries and Equipment
Accumulated Depreciation- Office
Equipment
Accumulated Depreciation-
Furnitures & Fixtures
Accumulated Depreciation- IT
Equipment
Accumulated Depreciation- Other Machineries
and Equipment
Accounts Payable
Due to BIR
Due to LGU’s
Deferred Special Education Tax
Income
Government Equity
Special Education Tax
Fines and Penalties- Local Taxes
Interest Income
Salaries and Wages- Casual
Hazard Pay
Traveling Expenses-Local
Office Supplies Expenses
Rent Expenses
Repairs and Maintenance- School
Buildings
Other Maintenance and Operating
Expenses
|
111
128
136
221
222
223
229
240
321
322
323
340
401
412
418
452
501
591
599
664
705
721
751
755
782
812
969
|
P1,392,455.87
982,151.61
164,600.00
79,283.00
33,255.00
312,402.00
11,859.75
24,982.58
116,370.00
5,500.00
58,021.25
9,432.85
4,000.00
52,225.53
108,669.08
|
P 20,506.68
6,602.40
31,240.20
4,746.69
92.50
(869.79)
161,810.84
982,151.61
1,271,488.67
807,925.54
67,383.78
2,129.40
|
TOTAL
|
P 3, 355,208.52
|
P 3,355,208.52
|
