Appendix 2

Agency
Pre- Closing Trial Balance
As of December ___ , 20__
Account
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

96

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

Debit
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 2
Agency
Pre- Closing Trial Balance
As of December ___ , 20__
Particulars

Account
Code

Accumulated Depreciation-Office Equipment

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
Government Equity
Prior Years' Adjustments
Subsidy Income from National Government
Income from Government Services
Income from Government Business Operations
Sales Revenue
Rent Income
Interest Income
Gain on Sale of Assets
Miscellaneous Operating and Service Income
Fines and Penalties - Gov't Services and Business Operations
Salaries and Wages-Regular Pay
Personnel Economic Relief Allowance (PERA)
Additional Compensation
Representation Allowance
Transportation Allowance
Clothing Allowance
Christmas Bonus
Cash Gift
Productivity Incentive Benefits

322
324
327
401
406
408
410
411
412
413
414
430
431
432
428
439
441
450
501
533
601
611
612
613
621
624
626
639
641
801
804
805
806
807
808
813
814
815

97

Debit

xx
xx
xx
xx
xx
xx
xx
xx
xx

Appendix 2
Agency
Pre- Closing Trial Balance
As of December ___ , 20__
Particulars
Life & Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
Other Personal Benefits
Traveling Expense-Local
Traveling Expense-Foreign
Electricity
Telephone/Telegraph and Internet
Rent Expenses
Office Supplies Expenses
Gasoline Oil and Lubricants Expenses
Buildings Maintenance
IT Equipment Maintenance
Motor Vehicles Maintenance
Furniture & Fixtures Maintenance
Other Repairs and Maintenance
Grants and Donations
Bad Debts Expense
Depreciation-Buildings
Depreciation-IT Equipment
Depreciation-Office Equipment
Depreciation-Furniture & Fixtures
Depreciation-Other Property, Plant and Equipment
Bank Charges
Interest Expenses
Other Financial Charges

Account
Code

Debit

817
818
819
830
831
832
835
837
841
849
852
864
875
878
884
886
889
929
904
915
922
924
927
951
952
955

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

TOTAL

xx
Certified Correct:
______________________
Chief Accountant

98

Appendix 2

Agency
osing Trial Balance
ecember ___ , 20__
Credit

xx
xx
xx

99

Appendix 2

Agency
osing Trial Balance
ecember ___ , 20__
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

100

Appendix 2

Agency
osing Trial Balance
ecember ___ , 20__
Credit

xx

101