PROVINCIAL GOVERNMENT OF ANTIQUE

Special Education Fund

Trial Balance
As of December 31, 2018

Account Title Account Code Debit Credit

Cash in Bank - Local Currency, Current Account 10102010 79,602,608.15
Due from National Government Agencies 10303010 352,490.00
Due from Local Government Units 10303030 17,232,897.60
Due from Other Funds 10304050 51,500.00
Advances to Special Disbursing Officer 10305030 102,299.65
Due from Non-Government Organizations/People's Organizations 10306030 20,000.00
Other Receivables 10306990 12,019.29
Drugs and Medicines for Distribution 10402030 156,363.75
Textbooks and Instructional Materials for Distribution 10402070 1,000,000.00
Other Supplies and Materials for Distribution 10402990 4,317,156.90
Medical, Dental and Laboratory Supplies Inventory 10404070 9,175.00
Fuel, Oil and Lubricants Inventory 10404080 109,560.00
Construction Materials Inventory 10404130 66,395.50
Other Supplies and Materials Inventory 10404990 554,911.00
Buildings 10704010 1,605,142.53
Other Structures 10704990 17,215,295.65
Accumulated Depreciation - Other Structures 10704991 6,853,510.21
Office Equipment 10705020 12,800.00
Accumulated Depreciation - Office Equipment 10705021 2,133.33
Information and Communication Technology Equipment 10705030 2,329,600.00
Accumulated Depreciation - Information and Communication Technology 10705031 112,680.67
Equipment
Communication Equipment 10705070 48,500.00
Accumulated Depreciation - Communication Equipment 10705071 4,041.67
Disaster Response and Rescue Equipment 10705090 47,430.00
Accumulated Depreciation - Disaster Response and Rescue Equipment 10705091 395.25
Medical Equipment 10705110 29,850.00
Accumulated Depreciation - Medical Equipment 10705111 5,970.00
Sports Equipment 10705130 4,086,383.00
Accumulated Depreciation - Sports Equipment 10705131 1,769,660.45
Motor Vehicles 10706010 583,000.00
Accumulated Depreciation - Motor Vehicles 10706011 524,700.00
Furniture and Fixtures 10707010 4,160,633.33
Accumulated Depreciation - Furniture and Fixtures 10707011 1,147,259.92
Construction in Progress - Buildings and Other Structures 10710030 776,867.64
Accounts Payable 20101010 5,464,317.70
Due to Officers and Employees 20101020 222.89
Due to BIR 20201010 12,853.83
Due to NGAs 20201050 29,000.00
Due to Other Funds 20301010 503,581.32
Guaranty/Security Deposits Payable 20401040 18,465.00
Other Payables 29999990 4,849,089.92
Government Equity 30101010 108,162,094.14
Prior Period Adjustment 30101020 3,945,778.84
Special Education Tax 40102050 26,960,461.75
Discount on Special Education Tax 40102051 395,786.12
Tax Revenue - Fines and Penalties - Property Taxes 40105020 1,333,654.66
Interest Income 40202220 72,310.96
Traveling Expenses - Local 50201010 555,276.12
Training Expenses 50202010 777,000.00
Office Supplies Expenses 50203010 196,951.00
Food Supplies Expenses 50203050 4,227,452.03
Fuel, Oil and Lubricants Expenses 50203090 31,973.51
Other Supplies and Materials Expenses 50203990 892,370.00
Telephone Expenses 50205020 10,000.00
Other General Services 50212990 163,474.94
Taxes, Duties and Licenses 50216010 14,462.19
Insurance Expenses 50216030 65,100.00
Representation Expenses 50299030 511,553.90
Rent Expenses 50299050 285,850.00
Other Maintenance and Operating Expenses 50299990 4,169,892.91
Depreciation - Buildings and Other Structures 50501040 5,847,430.12
Depreciation - Machinery and Equipment 50501050 1,253,173.00

Date/Time Printed : June 06, 2019 10:58:42 AM Page 1 of 2

 PROVINCIAL GOVERNMENT OF ANTIQUE

Special Education Fund

Trial Balance
As of December 31, 2018

Account Title Account Code Debit Credit

TOTAL 157,826,403.67 157,826,403.67

Certified Correct :

ESTHER MINNIE A. JULIAN

Provincial Accountant
Accounting Office

Date/Time Printed : June 06, 2019 10:58:42 AM Page 2 of 2