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  • Agency Post Closing Trial Balance As of December - , 20 - Accou NT Code

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    janicasia
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    This document is a post closing trial balance for an agency as of December [date]. It lists various asset, liability and equity accounts with their corresponding debit and credit balances. Some key accounts included are cash accounts, receivables, investments, property and equipment, accumulated depreciation, accounts payable, taxes payable, retirement obligations and total balances. The trial balance evidences the double entry recording of the agency's financial transactions for the period.

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    Original Title

    Appendix 03

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    This document is a post closing trial balance for an agency as of December [date]. It lists various asset, liability and equity accounts with their corresponding debit and credit balances. Some key accounts included are cash accounts, receivables, investments, property and equipment, accumulated depreciation, accounts payable, taxes payable, retirement obligations and total balances. The trial balance evidences the double entry recording of the agency's financial transactions for the period.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    18 views2 pages

    Agency Post Closing Trial Balance As of December - , 20 - Accou NT Code

    Uploaded by

    janicasia
    This document is a post closing trial balance for an agency as of December [date]. It lists various asset, liability and equity accounts with their corresponding debit and credit balances. Some key accounts included are cash accounts, receivables, investments, property and equipment, accumulated depreciation, accounts payable, taxes payable, retirement obligations and total balances. The trial balance evidences the double entry recording of the agency's financial transactions for the period.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Appendix 3

    Agency
    Post Closing Trial Balance
    As of December ___ , 20__
    Accou
    nt
    Code

    Particulars

    Petty Cash Fund


    Cash-Collecting Officers
    Cash- Disbursing Officers
    Cash in Bank-Local Currency, Current Account
    Cash in Bank-Local Currency, Savings Account
    Cash in Bank-Foreign Currency, Savings Account
    Cash in Bank-Foreign Currency, Time Deposits
    Accounts Receivable
    Interest Receivable
    Due from Officers & Employees
    Due from NGAs
    Due from LGUs
    Due from GOCCs
    Other Receivables
    Other Marketable Securities
    Accountable Forms Inventory
    Office Supplies Inventory
    Gasoline, Oil and Lubricants Inventory
    Spare Parts Inventory
    Prepaid Rent
    Other Prepaid Expenses
    Investments in Stocks
    Other Long-Term Investments
    Land
    Land Improvements
    Buildings
    IT Equipment & Software
    Office Equipment
    Furniture and Fixtures
    Books
    Other Property, Plant and Equipment
    Construction in Progress-Agency Assets
    Items in Transit
    Other Assets
    Allowance for Doubtful Accounts
    Accumulated Depreciation-Building
    Accumulated Depreciation-IT Equipment
    Accumulated Depreciation-Office Equipment
    99

    105
    106
    107
    110
    111
    114
    115
    121
    126
    128
    130
    131
    132
    139
    143
    148
    149
    152
    155
    161
    165
    174
    179
    201
    202
    204
    215
    222
    224
    226
    227
    230
    249
    251
    301
    304
    315
    322

    Debit

    Credit

    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx

    Appendix 3
    Agency
    Post Closing Trial Balance
    As of December ___ , 20__
    Accou
    nt
    Code

    Particulars

    Accumulated Depreciation-Furniture & Fixtures


    Accumulated Depreciation-Other Property, Plant & Equip.
    Accounts Payable
    Interests Payable
    Guaranty Deposits Payable
    Withholding Taxes Payable
    GSIS Payable
    PAG-IBIG Payable
    PHILHEALTH Payable
    Performance/Bidders/Bail Bonds Payable
    Due to NGAs
    Due to LGUs
    Due to GOCCs
    Due to Officers and Employees
    Retirement Gratuity Payable
    Other Defered Credits
    Other Payables
    TOTAL

    324
    327
    401
    406
    408
    410
    411
    412
    413
    414
    430
    431
    432
    428
    439
    441
    450

    Debit

    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    xx
    ________ ________
    xx
    xx

    Certified Correct:
    ______________________
    Chief Accountant

    100

    Credit

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