DepEd-Division Office of Bulacan

TRIAL BALANCE
For the month of December 2017
OLD
NEW ACCOUNT ACCOUNT BALANCE 11-30-2017
PARTICULARS CODE CODE DEBIT

Petty Cash Fund 1 01 01 020 104 10,000.00

Cash - National Treasury, MDS 1 01 04 040 108 93,320,283.75
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Advances for operating expenses 1 99 01 010 148 20,400,190.18
Advances to special disbursing officers 1 99 01 030 148 3,529,114.89
Advances to Officers and Employees 1 99 01 040 148 3,741,563.72
Office Supplies Inventory 1 04 04 010 155 146,588.53
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 771,388.78
Other Supplies and Materials Inventory 1 04 04 990 165 224,077.30
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 164,245,836.00
Office Buildings 1 06 04 010 211 26,890,446.75
School Buildings 1 06 04 020 212 936,857,811.93
Accumulated Depreciation-Office Buildings 1 06 04 011 311
Accum Depr'n-School Buildings 1 06 04 021 312
Office Equipment 1 06 05 020 221 3,913,775.28
Accum Depr'n-Office Equipment 1 06 05 021 321
Furniture and Fixtures 1 06 07 010 222 66,969,446.79
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322
Information & Communication Technology Equip 1 06 05 030 223 39,871,174.13
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323
Communication Equipment 1 06 05 070 229 1,361,544.16
Accum Depr'n-Communication Equipment 1 06 05 071 329
Medical Equipment 1 06 05 110 233 932,800.00
Accum Depr'n- Medical Equipment 1 06 05 111 333
Sports Equipment 1 06 05 130 235 297,800.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335
Technical and Scientific Equipment 1 06 05 140 236 11,391,848.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336
Other Property, Plant and Equipment 1 06 99 990 250 3,443,775.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 82,532,921.38
Accum Depr'n - Books 1 06 07 021 324
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401
Due to BIR 2 02 01 010 412
Due to GSIS 2 02 01 020 413
Due to PAG - IBIG 2 02 01 030 414
Due to PHILHEALTH 2 02 01 040 415
Guaranty/Security Deposits Payable 2 04 01 040 426/427
Government Equity 3 01 01 010 501
Subsidy Income from National Government 4 03 01 010 651
Other Gains 4 05 01 990 678
Other Fines and Penalties - Service Income 4 02 01 140 679
Salaries and Wages - Regular 5 01 01 010 01 701 2,496,026,401.27
Salaries and Wages - Casual/Contractual 5 01 01 020 704 9,515,355.90
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 221,421,450.92
Representation Allowance (RA) 5 01 02 020 713 368,500.00
Transportation Allowance (TA) 5 01 02 030 714 870,140.00
Clothing/ Uniform Allowance 5 01 02 040 715 48,300,000.00
Subsistence Allowance 5 01 02 050 716 514,800.00
Other Bonuses and Allowances-Midyear 5 01 02 990 A 719 219,736,580.00
Other Bonuses and Allowances-PBB 5 01 02 990 B 719B 2,409,000.00
Honoraria 5 01 02 100 720 4,000.00
Hazard Pay 5 01 02 110 721 8,821,852.26
Longevity Pay (step) 5 01 02 120 722 1,361,522.06
Overtime and Night Pay 5 01 02 130 723 422,267.32
DepEd-Division Office of Bulacan
TRIAL BALANCE
For the month of December 2017
OLD
NEW ACCOUNT ACCOUNT BALANCE 11-30-2017
PARTICULARS CODE CODE DEBIT
Cash Gift 5 01 02 150 724 51,554,750.00
Year End Bonus 5 01 02 140 725 233,816,489.60
Life and Retirement Insurance Contributions 5 01 03 010 731 302,087,920.48
PAG-IBIG Contributions 5 01 03 020 732 11,563,530.06
PHILHEALTH Contributions 5 01 03 030 733 29,948,536.25
Employees Compensation Insurance Premiums 5 01 03 040 734 10,780,414.87
Terminal Leave Benefits 5 01 04 030 742 13,732,946.40
Traveling Expenses - Local 5 02 01 010 751 10,548,987.67
Training Expenses 5 02 02 010 753 30,608,111.29
Office Supplies Expenses 5 02 03 010 755 63,164,633.61
Accountable Forms Expenses 5 02 03 020 756 3,600.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 379,849.96
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 115,102.47
Textbooks and Instructional Materials Expense 5 02 03 110 763 365,000.00
Chalk Allowance 5 02 03 110 02 22,790,000.00
Other Supplies and Materials Expenses 5 02 03 990 765 270,550.46
Water Expenses 5 02 04 010 766 8,878,436.69
Electricity Expenses 5 02 04 020 767 33,480,398.96
Postage and Courier Services 5 02 05 010 771 5,563.00
Telephone Expenses 5 02 05 020 772 3,442,493.71
Telephone Expenses (Mobile) 5 02 05 020 01 773 210,734.35
Internet Subscription Expenses 5 02 05 030 774 3,008,288.12
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775 3,370.00
Advertising Expenses 5 02 99 010 780 63,152.00
Printing and Publication Expenses 5 02 99 020 781 2,700.00
Rent Expense 5 02 99 050 782 11,900.00
Transportation and Delivery Expenses 5 02 99 040 784 819,513.88
Subscription Expenses 5 02 99 070 786 35,221.00
Legal Services 5 02 11 010 791 8,000.00
Auditing Services 5 02 11 020 792 9,051.84
Other General Services 5 02 12 990 795 1,877,966.25
Janitorial Services 5 02 12 020 796 20,715,798.19
Security Services 5 02 12 030 797 8,636,980.24
Other Professional Services 5 02 11 990 799 5,139,672.99
Repairs & Maint.-Bldgs & Other Structures-Buildings 5 02 13 040 01 811 3,700.00
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 48,140,548.21
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 735,055.05
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 47,590.27
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848 21,920.00
Fidelity Bond Premiums 5 02 15 020 892 1,116,638.63
Insurance Expense 5 02 15 030 893 6,896.31
Interest Expense 5 03 01 020 168.69
Depreciation - Office Buildings 5 05 01 040 01 911 946,202.58
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 36,123,929.69
Depreciation - Machinery and Equipment 5 05 01 050 02 921 410,769.72
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 126,275.98
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 5,881,177.67
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 133,080.15
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 35,340.03
Depreciation - Machinery and Equipment 5 05 01 050 13 935 12,966.71
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 219,133.78
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 83,969.97
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969 345,351.48
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 23,044,885.29
Other Maintenance and Operating Expenses-bub 5 02 99 990 969 899,964.29
Other Maintenance and Operating Expenses 5 02 99 990 969 12,830,334.50
GRAND TOTAL 5,485,230,587.27
 ok ok

ALANCE 11-30-2017 CKDJ- PS CKDJ- MOOE CKDJ- TRUST FUND

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

326,143,063.16 120,710,694.40

37,402,332.27
3,894,026.00
3,534,036.50

946,202.58
299,242,293.28
85,160.00
2,729,277.88

13,523,786.30
1,038,180.00
37,537,600.30
30,000.00
1,285,780.13
363,440.00
850,152.03

12,966.71

10,361,718.99
508,300.00
2,806,357.47

140,165,342.74 53,806,623.13
23,613,859.54 488,319.92 5,056,507.82
6,585,186.60 2,358,624.06 1,835,052.10
376,600.00 37,700.00 70,000.00
1,153,725.50 138,212.50 225,350.00
2,866,942.83 3,510,028.26 4,138,846.09
662,345,096.80
4,277,794,633.68
65,224.35
146,402.01 8,147.36
6,890,982.39
1,784,322.35
865,879.37
33,500.00
314,950.00
1,350,000.00

345,937.00

1,166,857.29
10,000.00
170,098.31
 ok ok

ALANCE 11-30-2017 CKDJ- PS CKDJ- MOOE CKDJ- TRUST FUND

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
20,000.00
107,744.00
1,033,058.61
72,700.00
250,887.50
46,933.49
61,889.07
745,775.55
15,092,211.90
34,625.50

20,296.01
247,500.00

7,600.00
1,270.00
89,171.34

4,118.99

143,001.74

12,355.00

9,200.00
2,000.00

422,722.37

8,902,721.11

7,500.00

5,485,230,587.27 328,761,785.18 328,761,785.18 129,914,195.67 129,914,195.67 -

-
- - -
 ok ok

ALANCE 11-30-2017 CKDJ- PS CKDJ- MOOE CKDJ- TRUST FUND

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
 ok ok

CKDJ- TRUST FUND CASH DISB Journal CRJ AP

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

52,853,282.39 15,730.43
7,055,300.00
7,394,516.44 65,791.80
40,300.38

17,136.85

14,000.00

34,561.99
22,902.47

189,388.83

101,366.60

6,500.00
 ok ok

CKDJ- TRUST FUND CASH DISB Journal CRJ AP

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

1,439,170.63
2,573,707.77
4,625,036.63
23,771,894.20

5,253.75

2,454,360.95
1,585,424.90
5,389,630.82
1,466.00
332,298.61
28,892.03
422,687.61

2,427,172.00

394,111.64
2,626,170.91
1,358,024.42
384,933.26

8,051,987.44
323,803.96
99,475.52

292,944.83

10,024,919.89
- 67,303,098.83 67,303,098.83 378,777.66 378,777.66 1,439,170.63

- - -
 ok ok

AP PBB-CDJ Aust Aid GENERAL JOURNAL

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

1,439,170.63 421,342,633.03 66,369,988.59

905,348.28 44,917.32
31,500.00
850,452.80 43,766.46

29,995,961.95 0.01
105,133.62
5,344,402.24

43,537.48

1,277.18

606,934.17

14,556.85

3,926.67

12,966.71

15,623.54

9,306.83

8,774,427.86 17,820,821.96
23,615,806.63 21,785,631.14
464,394.18

28,539,690.32
57,595,560.74 444,494,045.48

229,066,992.00 305,162.18

20,226,000.00

401,940.00

51,471,500.00
 ok ok

AP PBB-CDJ Aust Aid GENERAL JOURNAL

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

27,488,039.04
1,011,300.00
2,693,400.00
1,011,300.00

3,600.00 87,814.14
10,600.00 355,265.00
14,500.11 343,064.25

206,959.00
967.22 13,871.56
1,255.60 18,767.86

1,620.68 4,397.38
300.00
10,108.57

55,350.00
3,000.00 33,000.00
6,000.00
25,400.00

9,873.71 72,500.95

54,330.00

1,500.00

105,133.62
3,888,130.63
43,537.48
1,277.18
606,934.17
14,556.85
3,926.67
12,966.71
15,623.54
9,306.83

17,802,626.41 86,736.41
1,439,170.63 - - - - 922,272,366.37 922,272,366.37

- - - -
 BALANCE 12-31-2017
DEBIT CREDIT

10,000.00
(0.00)
15,185,533.77
5,793,940.59
399,340.89
621,978.32
186,888.91
771,388.78
224,077.30
27,090.00
38,313.86
164,262,972.85
26,890,446.75
966,853,773.87
1,051,336.20
304,586,695.52
3,998,935.28
2,772,815.36
66,983,446.79
13,525,063.48
40,909,354.13
38,144,534.47
1,391,544.16
1,300,336.98
1,296,240.00
854,078.70
297,800.00
25,933.42
11,391,848.00
10,377,342.53
3,952,075.00
2,815,664.30
82,532,921.38
-
109,830.00
95,370,551.72
27,305,609.32
6,526,008.82
408,900.00
1,240,863.00
3,495,760.66
690,884,787.12
4,664,503,729.59
65,224.35
154,549.37
2,731,577,846.88
11,299,678.25
242,513,330.29
402,000.00
783,150.00
49,650,000.00
514,800.00
271,547,517.00
2,409,000.00
4,000.00
9,988,709.55
1,371,522.06
592,365.63
 BALANCE 12-31-2017
DEBIT CREDIT
51,574,750.00
233,924,233.60
330,609,018.13
12,647,530.06
32,892,823.75
11,838,648.36
15,234,006.10
13,784,256.85
49,980,694.82
86,642,589.17
3,600.00
385,103.71
135,398.48
612,500.00
22,790,000.00
2,525,552.41
10,452,227.25
38,941,688.86
7,029.00
3,776,134.61
239,326.38
3,563,868.90
3,370.00
63,152.00
2,700.00
11,900.00
3,246,685.88
47,576.00
8,000.00
9,051.84
2,225,927.89
23,313,969.10
9,989,004.66
5,972,728.62
3,700.00
65,032,629.52
1,058,859.01
92,735.79
21,920.00
1,418,583.46
6,896.31
168.69
1,051,336.20
40,012,060.32
454,307.20
127,553.16
6,488,111.84
147,637.00
39,266.70
25,933.42
234,757.32
93,276.80
345,351.48
23,044,885.29
899,964.29
40,571,144.39
5,865,409,784.91 5,865,409,784.91
-
Certified Correct:
 BALANCE 12-31-2017
DEBIT CREDIT

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending December 31, 2017
OLD
NEW ACCOUNT ACCOUNT BALANCE 11-30-2017
PARTICULARS CODE CODE DEBIT

Petty Cash Fund 1 01 01 020 104 10,000.00

Due from Regional Offices 1 03 04 030 142 15,185,533.77
Advances for operating expenses 1 99 01 010 148 20,400,190.18
Advances to special disbursing officers 1 99 01 030 148 3,529,114.89
Advances to Officers and Employees 1 99 01 040 148 3,741,563.72
Office Supplies Inventory 1 04 04 010 155 146,588.53
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 771,388.78
Other Supplies and Materials Inventory 1 04 04 990 165 224,077.30
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 164,245,836.00
Office Buildings 1 06 04 010 211 26,890,446.75
School Buildings 1 06 04 020 212 936,857,811.93
Accumulated Depreciation-Office Buildings 1 06 04 011 311
Accum Depr'n-School Buildings 1 06 04 021 312
Office Equipment 1 06 05 020 221 3,913,775.28
Accum Depr'n-Office Equipment 1 06 05 021 321
Furniture and Fixtures 1 06 07 010 222 66,969,446.79
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322
Information & Communication Technology Equip 1 06 05 030 223 39,871,174.13
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323
Communication Equipment 1 06 05 070 229 1,361,544.16
Accum Depr'n-Communication Equipment 1 06 05 071 329
Medical Equipment 1 06 05 110 233 932,800.00
Accum Depr'n- Medical Equipment 1 06 05 111 333
Sports Equipment 1 06 05 130 235 297,800.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335
Technical and Scientific Equipment 1 06 05 140 236 11,391,848.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336
Other Property, Plant and Equipment 1 06 99 990 250 3,443,775.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 82,532,921.38
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401
Due to BIR 2 02 01 010 412
Due to GSIS 2 02 01 020 413
Due to PAG - IBIG 2 02 01 030 414
Due to PHILHEALTH 2 02 01 040 415
Guaranty/Security Deposits Payable 2 04 01 040 426/427
Government Equity 3 01 01 010 501
Subsidy Income from National Government 4 03 01 010 651
Other Gains 4 05 01 990 678
Other Fines and Penalties - Service Income 4 02 01 140 679
Salaries and Wages - Regular 5 01 01 010 01 701 2,496,026,401.27
Salaries and Wages - Casual/Contractual 5 01 01 020 704 9,515,355.90
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 221,421,450.92
Representation Allowance (RA) 5 01 02 020 713 368,500.00
Transportation Allowance (TA) 5 01 02 030 714 870,140.00
Clothing/ Uniform Allowance 5 01 02 040 715 48,300,000.00
Subsistence Allowance 5 01 02 050 716 514,800.00
Other Bonuses and Allowances-Midyear 5 01 02 990 A 719 219,736,580.00
Other Bonuses and Allowances-PBB 5 01 02 990 B 719B 2,409,000.00
Other Bonuses and Allowances-PEI 5 01 02 990
Honoraria 5 01 02 100 720 4,000.00
Hazard Pay 5 01 02 110 721 8,821,852.26
Longevity Pay (step) 5 01 02 120 722 1,361,522.06
Overtime and Night Pay 5 01 02 130 723 422,267.32
Cash Gift 5 01 02 150 724 51,554,750.00
Year End Bonus 5 01 02 140 725 233,816,489.60
Life and Retirement Insurance Contributions 5 01 03 010 731 302,087,920.48
PAG-IBIG Contributions 5 01 03 020 732 11,563,530.06
PHILHEALTH Contributions 5 01 03 030 733 29,948,536.25
Employees Compensation Insurance Premiums 5 01 03 040 734 10,780,414.87
Retirement Gratuity 5 01 04 020 740 -
Terminal Leave Benefits 5 01 04 030 742 13,732,946.40
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending December 31, 2017
OLD
NEW ACCOUNT ACCOUNT BALANCE 11-30-2017
PARTICULARS CODE CODE DEBIT
Other Personnel Benefits 5 01 04 990 749 -
Traveling Expenses - Local 5 02 01 010 751 10,548,987.67
Training Expenses 5 02 02 010 753 30,608,111.29
Office Supplies Expenses 5 02 03 010 755 63,164,633.61
Accountable Forms Expenses 5 02 03 020 756 3,600.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 379,849.96
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 115,102.47
Textbooks and Instructional Materials Expense 5 02 03 110 763 365,000.00
Chalk Allowance 5 02 03 110 02 22,790,000.00
Other Supplies and Materials Expenses 5 02 03 990 765 270,550.46
Water Expenses 5 02 04 010 766 8,878,436.69
Electricity Expenses 5 02 04 020 767 33,480,398.96
Postage and Courier Services 5 02 05 010 771 5,563.00
Telephone Expenses 5 02 05 020 772 3,442,493.71
Telephone Expenses (Mobile) 5 02 05 020 01 773 210,734.35
Internet Subscription Expenses 5 02 05 030 774 3,008,288.12
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775 3,370.00
Advertising Expenses 5 02 99 010 780 63,152.00
Printing and Publication Expenses 5 02 99 020 781 2,700.00
Rent Expense 5 02 99 050 782 11,900.00
Transportation and Delivery Expenses 5 02 99 040 784 819,513.88
Subscription Expenses 5 02 99 070 786 35,221.00
Legal Services 5 02 11 010 791 8,000.00
Auditing Services 5 02 11 020 792 9,051.84
Other General Services 5 02 12 990 795 1,877,966.25
Janitorial Services 5 02 12 020 796 20,715,798.19
Security Services 5 02 12 030 797 8,636,980.24
Other Professional Services 5 02 11 990 799 5,139,672.99
Repairs & Maint.-Bldgs & Other Structures-Buildings 5 02 13 040 01 811 3,700.00
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 48,140,548.21
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 735,055.05
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 47,590.27
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848 21,920.00
Fidelity Bond Premiums 5 02 15 020 892 1,116,638.63
Insurance Expense 5 02 15 030 893 6,896.31
Interest Expense 5 03 01 020 168.69
Depreciation - Office Buildings 5 05 01 040 01 911 946,202.58
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 36,123,929.69
Depreciation - Machinery and Equipment 5 05 01 050 02 921 410,769.72
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 126,275.98
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 5,881,177.67
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 133,080.15
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 35,340.03
Depreciation - Machinery and Equipment 5 05 01 050 13 935 12,966.71
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 219,133.78
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 83,969.97
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969 345,351.48
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 23,044,885.29
Other Maintenance and Operating Expenses-bub 5 02 99 990 969 899,964.29
Other Maintenance and Operating Expenses 5 02 99 990 969 12,830,334.50
GRAND TOTAL 5,485,230,587.27
 ok ok

BALANCE 11-30-2017 CKDJ- PS CKDJ- MOOE CKDJ- TRUST FUND

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

37,402,332.27
3,894,026.00
3,534,036.50

946,202.58
299,242,293.28
85,160.00
2,729,277.88

13,523,786.30
1,038,180.00
37,537,600.30
30,000.00
1,285,780.13
363,440.00
850,152.03

12,966.71

10,361,718.99
508,300.00
2,806,357.47

140,165,342.74 53,806,623.13
23,613,859.54 488,319.92 5,056,507.82
6,585,186.60 2,358,624.06 1,835,052.10
376,600.00 37,700.00 70,000.00
1,153,725.50 138,212.50 225,350.00
2,866,942.83 3,510,028.26 4,138,846.09
662,345,096.80
4,277,794,633.68
65,224.35
146,402.01 8,147.36
6,890,982.39
1,784,322.35
865,879.37
33,500.00
314,950.00
1,350,000.00

345,937.00

1,166,857.29
10,000.00
170,098.31
20,000.00
107,744.00
1,033,058.61
72,700.00
250,887.50
46,933.49

61,889.07
 ok ok

BALANCE 11-30-2017 CKDJ- PS CKDJ- MOOE CKDJ- TRUST FUND

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

745,775.55
15,092,211.90
34,625.50

20,296.01
247,500.00

7,600.00
1,270.00
89,171.34

4,118.99

143,001.74

12,355.00

9,200.00
2,000.00

422,722.37

8,902,721.11

7,500.00

5,485,230,587.27 328,761,785.18 328,761,785.18 129,914,195.67 129,914,195.67 -

-
- - -
 ok ok

CKDJ- TRUST FUND CASH DISB Journal CRJ AP

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

52,853,282.39 15,730.43
7,055,300.00
7,394,516.44 65,791.80
40,300.38

17,136.85

14,000.00

34,561.99
22,902.47

189,388.83

101,366.60

6,500.00

1,439,170.63
 ok ok

CKDJ- TRUST FUND CASH DISB Journal CRJ AP

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

2,573,707.77
4,625,036.63
23,771,894.20

5,253.75

2,454,360.95
1,585,424.90
5,389,630.82
1,466.00
332,298.61
28,892.03
422,687.61

2,427,172.00

394,111.64
2,626,170.91
1,358,024.42
384,933.26

8,051,987.44
323,803.96
99,475.52

292,944.83

10,024,919.89
- 67,303,098.83 67,303,098.83 378,777.66 378,777.66 1,439,170.63

- - -
 red adjustment
ok ok

AP for adjustment 1/12/2018 Aust Aid GENERAL JOURNAL

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

262,084.96 2,172,765.90 905,620.28 3,105,343.68

387,905.18 31,500.00 10,535.71
2,223.03 607,894.30 850,452.80 43,766.46
107,961.40
3,008.88
16,288.86

81,853,608.13 94,415,898.85 29,995,961.95 0.01

105,133.62
5,344,402.24

43,537.48
14,473,300.00 14,473,300.00
1,277.18

606,934.17

14,556.85

3,926.67

12,966.71

15,623.54

9,306.83
94,415,898.85 118,649,989.47 38,095,383.93

62,150,927.67 252,750.00 8,774,427.86 98,919,741.23

1,823.97 23,615,806.63 21,785,631.14
464,394.18

2,586,233.46 28,539,690.32
57,595,560.74 444,494,045.48
370.00

231,135,068.19 305,162.18
304,361.57
20,292,138.54

401,940.00
1,500,000.00

51,475,500.00

4,957,771.30
385,866.35
6,471.00

27,488,039.04
1,011,300.00
2,693,400.00
1,011,300.00
 red adjustment
ok ok

AP for adjustment 1/12/2018 Aust Aid GENERAL JOURNAL

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1,682,626.00
142,107.24 159,344.77 185,232.10 88,086.14
197,822.92 777,860.48 2,030,872.00 355,265.00
1,178,240.25 183,128.46 3,485,303.03 343,064.25

3,008.88
5,466.83

2,500.00
124,250.26 206,959.00
10,011.78 967.22 13,871.56
74,721.21 874,823.65 18,767.86
1,089.00
9,005.50 16,180.68 4,397.38
300.00
12,987.10 5,861.58 10,108.57

7,442.33

25,120.00 50,400.00 55,350.00

77,131.00 52,000.00 33,000.00
36,058.00 6,000.00 6,000.00
53,000.00 322,000.00 25,400.00

424,805.14 6,439,181.87 9,081,116.79 72,500.95

1,750.00 376.00 374,863.74
54,330.00
6,800.00
9,000.00

105,133.62
3,888,130.63
43,537.48
1,277.18
606,934.17
14,556.85
3,926.67
12,966.71
15,623.54
9,306.83

1,161,399.94 677,059.28 22,294,842.57 86,736.41

1,439,170.63 242,233,317.16 242,233,317.16 - - 1,006,442,519.71 1,006,442,519.71

- - - -
 ###
BALANCE 12-31-2017
DEBIT CREDIT

10,000.00 ###
15,185,533.77 ###
823,105.29 ###
900.00 ###
16,307.05 ###
78,927.51 ###
768,379.90 ###
207,788.44 ###
27,090.00 ###
38,313.86 ###
164,262,972.85 ###
26,890,446.75 ###
954,291,483.15 ###
1,051,336.20
304,586,695.52
3,998,935.28 ###
2,772,815.36
66,983,446.79 ###
13,525,063.48
40,909,354.13 ###
38,144,534.47
1,391,544.16 ###
1,300,336.98
1,296,240.00 ###
854,078.70
297,800.00 ###
25,933.42
11,391,848.00 ###
10,377,342.53
3,952,075.00 ###
2,815,664.30
96,394,214.69 ###
109,830.00 ###
114,571,293.32
27,303,785.35
6,526,008.82
408,900.00
1,240,863.00
3,495,760.66
693,471,020.58
4,664,503,729.59
65,594.35
154,549.37
2,733,645,923.07 ###
11,604,039.82 ###
242,579,468.83 ###
402,000.00 ###
783,150.00 ###
51,150,000.00 ###
514,800.00 ###
220,076,017.00 ###
2,409,000.00 ###
51,475,500.00
4,000.00 ###
14,946,480.85 ###
1,757,388.41 ###
598,836.63 ###
51,574,750.00 ###
233,924,233.60 ###
330,609,018.13 ###
12,647,530.06 ###
32,892,823.75 ###
11,838,648.36 ###
- ###
15,234,006.10 ###
 ###
BALANCE 12-31-2017
DEBIT CREDIT
1,682,626.00 ###
13,948,379.42 ###
51,420,929.26 ###
91,108,503.88 ###
3,600.00 ###
388,112.59 ###
140,865.31 ###
612,500.00 ###
22,792,500.00 ###
2,649,802.67 ###
10,462,239.03 ###
39,889,978.12 ###
8,118.00 ###
3,799,700.11 ###
239,326.38 ###
3,582,717.58 ###
3,370.00 ###
63,152.00 ###
2,700.00 ###
11,900.00 ###
3,254,128.21 ###
47,576.00 ###
8,000.00 ###
9,051.84 ###
2,301,447.89 ###
23,440,100.10 ###
10,031,062.66 ###
5,703,728.62 ###
3,700.00 ###
68,089,495.87 ###
1,435,096.75 ###
92,735.79 ###
28,720.00 ###
1,426,083.46 ###
6,896.31 ###
168.69 ###
1,051,336.20 ###
40,012,060.32 ###
454,307.20 ###
127,553.16 ###
6,488,111.84 ###
147,637.00 ###
39,266.70 ###
25,933.42 ###
234,757.32 ###
93,276.80 ###
345,351.48 ###
23,044,885.29 ###
899,964.29 ###
45,547,701.21 ###
5,887,195,306.00 5,887,195,306.00
-
Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE 7,390,013.48
for the month ending December 31, 2017
OLD
NEW ACCOUNT ACCOUNT BALANCE 12-31-2017
PARTICULARS CODE CODE DEBIT

Cash - Collecting Officers 1 01 01 010 102 0

Petty Cash Fund 1 01 01 020 104 10,000.00
Advances for Payroll 1 99 01 020 106 -
Cash - National Treasury, MDS 1 01 04 040 108 (0.00)
Cash-TRA 1 01 04 070 -
Cash in Bank - Local Currency, CA 1 01 02 020 111 0.00
Accounts Receivable 1 03 01 010 121 -
Due from officers & Employees 1 03 05 020 123 -
Due from NGAs 1 03 03 010 136 -
Due from GOCCs 1 03 03 020 137 -
Due from Central Office 1 03 04 010 141 -
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Due from Operating Units 1 03 04 040 143 0.00
Receivables- Disallowances/ Charges 1 03 05 010 146 -
Advances for operating expenses 1 99 01 010 148 823,105.29
Advances to special disbursing officers 1 99 01 030 148 900.00
Advances to Officers and Employees 1 99 01 040 148 16,307.05
Other Receivables 1 03 05 990 149 -
Office Supplies Inventory 1 04 04 010 155 78,927.51
Non-Accountable Forms Inventory 1 04 04 030 155 -
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Textbooks & Instructional Materials for Distribution 1 04 02 070 163 -
Other Supplies and Materials Inventory 1 04 04 990 165 207,788.44
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Semi-Expendable Technical and Scientific Equipment 1 04 05 130 -
Semi-Expendable Communications Equipment 1 04 05 070 -
Semi-Expendable Medical Equipment 1 04 05 100 -
Semi-Expendable Other Machinery and Equipment 1 04 05 190 -
Semi-Expendable Furniture and Fixtures 1 04 06 010 -
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 164,262,972.85
Office Buildings 1 06 04 010 211 26,890,446.75
School Buildings 1 06 04 020 212 954,291,483.15
Accumulated Depreciation-Office Buildings 1 06 04 011 311
Accum Depr'n-School Buildings 1 06 04 021 312
Office Equipment 1 06 05 020 221 3,998,935.28
Accum Depr'n-Office Equipment 1 06 05 021 321
Furniture and Fixtures 1 06 07 010 222 66,983,446.79
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322
Information & Communication Technology Equip 1 06 05 030 223 40,909,354.13
Books 1 06 07 020 224 -
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323
Communication Equipment 1 06 05 070 229 1,391,544.16
Accum Depr'n-Communication Equipment 1 06 05 071 329
Medical Equipment 1 06 05 110 233 1,296,240.00
Accum Depr'n- Medical Equipment 1 06 05 111 333
Sports Equipment 1 06 05 130 235 297,800.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335
Technical and Scientific Equipment 1 06 05 140 236 11,391,848.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336
Other Property, Plant and Equipment 1 06 99 990 250 3,952,075.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 96,394,214.69
Accum Depr'n - Books 1 06 07 021 324
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401
Due to Officers & Employees 2 01 01 020 403 -
Due to BIR 2 02 01 010 412
Due to GSIS 2 02 01 020 413
Due to PAG - IBIG 2 02 01 030 414
Due to PHILHEALTH 2 02 01 040 415
Due to Central Office 2 03 01 010 421
Due to Regional Offices 2 03 01 030 422B
Guaranty/Security Deposits Payable 2 04 01 040 426/427
Other Payables 2 99 99 990 439 -
DepEd-Division Office of Bulacan
TRIAL BALANCE 7,390,013.48
for the month ending December 31, 2017
OLD
NEW ACCOUNT ACCOUNT BALANCE 12-31-2017
PARTICULARS CODE CODE DEBIT
Other Payables 2 99 99 990 439
Other Payables-Provident 2 99 99 990 A 439A
Other Payables 2 99 99 990 B 439B
Other Payables-Bid Document 2 99 99 990 C 439C
Government Equity 3 01 01 010 501
Schools Fees 4 02 02 010 619
Subsidy Income from National Government 4 03 01 010 651
Subsidy from Other National Gov't. Agencies-RO 4 03 01 020 654
Income from Grants and Donations in Kind 4 04 02 020 662
Interest Income 4 02 02 210 664
Other Gains 4 05 01 990 678
Other Fines and Penalties - Service Income 4 02 01 140 679
Income & expense Summary
Gain on Sale of Property, Plant & Equipment 4 05 01 040 682
Salaries and Wages - Regular 5 01 01 010 01 701 2,733,645,923.07
Salaries and Wages - Casual/Contractual 5 01 01 020 704 11,604,039.82
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 242,579,468.83
Representation Allowance (RA) 5 01 02 020 713 402,000.00
Transportation Allowance (TA) 5 01 02 030 714 783,150.00
Clothing/ Uniform Allowance 5 01 02 040 715 51,150,000.00
Subsistence Allowance 5 01 02 050 716 514,800.00
Subsistence Allowance 5 01 02 080 717 -
Other Bonuses and Allowances-Midyear 5 01 02 990 A 719 220,076,017.00
Other Bonuses and Allowances-PBB 5 01 02 990 B 719B 2,409,000.00
Other Bonuses and Allowances-PEI 5 01 02 990 51,475,500.00
Honoraria 5 01 02 100 720 4,000.00
Hazard Pay 5 01 02 110 721 14,946,480.85
Longevity Pay (step) 5 01 02 120 722 1,757,388.41
Overtime and Night Pay 5 01 02 130 723 598,836.63
Cash Gift 5 01 02 150 724 51,574,750.00
Year End Bonus 5 01 02 140 725 233,924,233.60
Life and Retirement Insurance Contributions 5 01 03 010 731 330,609,018.13
PAG-IBIG Contributions 5 01 03 020 732 12,647,530.06
PHILHEALTH Contributions 5 01 03 030 733 32,892,823.75
Employees Compensation Insurance Premiums 5 01 03 040 734 11,838,648.36
Retirement Gratuity 5 01 04 020 740 -
Terminal Leave Benefits 5 01 04 030 742 15,234,006.10
Other Personnel Benefits 5 01 04 990 749 1,682,626.00
Other Personnel Benefits (Loyalty) 5 01 04 990 A 749A -
Other Personnel Benefits-Monetization 5 01 04 990 B 749B (0.00)
Traveling Expenses - Local 5 02 01 010 751 13,948,379.42
Training Expenses 5 02 02 010 753 51,420,929.26
Office Supplies Expenses 5 02 03 010 755 91,108,503.88
Accountable Forms Expenses 5 02 03 020 756 3,600.00
Drugs and Medicine Expenses 5 02 03 070 759 -
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 388,112.59
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 140,865.31
Textbooks and Instructional Materials Expense 5 02 03 110 763 612,500.00
Chalk Allowance 5 02 03 110 02 22,792,500.00
Semi-Expendable Machinery and Equipment Expenses 5 02 03 210 -
Semi-Expendable Furniture, Fixtures and Books Expenses 5 02 03 220 -
Other Supplies and Materials Expenses 5 02 03 990 765 2,649,802.67
Water Expenses 5 02 04 010 766 10,462,239.03
Electricity Expenses 5 02 04 020 767 39,889,978.12
Postage and Courier Services 5 02 05 010 771 8,118.00
Telephone Expenses 5 02 05 020 772 3,799,700.11
Telephone Expenses (Mobile) 5 02 05 020 01 773 239,326.38
Internet Subscription Expenses 5 02 05 030 774 3,582,717.58
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775 3,370.00
Membership Dues and Contributions to Organization 5 02 99 060 778 -
Advertising Expenses 5 02 99 010 780 63,152.00
Printing and Publication Expenses 5 02 99 020 781 2,700.00
Rent Expense 5 02 99 050 782 11,900.00
Representation Expenses 5 02 99 030 783 -
Transportation and Delivery Expenses 5 02 99 040 784 3,254,128.21
DepEd-Division Office of Bulacan
TRIAL BALANCE 7,390,013.48
for the month ending December 31, 2017
OLD
NEW ACCOUNT ACCOUNT BALANCE 12-31-2017
PARTICULARS CODE CODE DEBIT
Subscription Expenses 5 02 99 070 786 47,576.00
Legal Services 5 02 11 010 791 8,000.00
Auditing Services 5 02 11 020 792 9,051.84
Other General Services 5 02 12 990 795 2,301,447.89
Janitorial Services 5 02 12 020 796 23,440,100.10
Security Services 5 02 12 030 797 10,031,062.66
Other Professional Services 5 02 11 990 799 5,703,728.62
Repairs & Maint.-Bldgs & Other Structures-Buildings 5 02 13 040 01 811 3,700.00
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 68,089,495.87
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 99 815 -
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 1,435,096.75
Repairs and Maintenance - Furniture & Fixtures 5 02 13 070 822 -
Repairs & Maint - Machinery and Equip-ICT Equip 5 02 13 050 03 823 -
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 92,735.79
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848 28,720.00
Fidelity Bond Premiums 5 02 15 020 892 1,426,083.46
Insurance Expense 5 02 15 030 893 6,896.31
Interest Expense 5 03 01 020 168.69
Depreciation - Furniture, Fixtures and Books 5 05 01 070 02 924 -
Depreciation - Office Buildings 5 05 01 040 01 911 1,051,336.20
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 40,012,060.32
Depreciation - Machinery and Equipment 5 05 01 050 02 921 454,307.20
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 127,553.16
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 6,488,111.84
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 147,637.00
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 39,266.70
Depreciation - Machinery and Equipment 5 05 01 050 13 935 25,933.42
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 234,757.32
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 93,276.80
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969 345,351.48
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 23,044,885.29
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 -
Other Maintenance and Operating Expenses-sbm 5 02 99 990 969 -
Other Maintenance and Operating Expenses-bub 5 02 99 990 969 899,964.29
Other Maintenance and Operating Expenses 5 02 99 990 969 45,547,701.21
Income & Expense Summary
GRAND TOTAL 5,887,195,306.00
 ok ok

BALANCE 12-31-2017 To close income & expenses To close income(deficit) to equity BALANCE 12-31-2017
CREDIT DEBIT

-
10,000.00
-
(0.00)
-
0.00
-
-
-
-
-
15,185,533.77
0.00
-
823,105.29
900.00
16,307.05
-
78,927.51
-
768,379.90
-
207,788.44
27,090.00
-
-
-
-
-
38,313.86
164,262,972.85
26,890,446.75
954,291,483.15
1,051,336.20
304,586,695.52
3,998,935.28
2,772,815.36
66,983,446.79
13,525,063.48
40,909,354.13
-
38,144,534.47
1,391,544.16
1,300,336.98
1,296,240.00
854,078.70
297,800.00
25,933.42
11,391,848.00
10,377,342.53
3,952,075.00
2,815,664.30
96,394,214.69
-
109,830.00
114,571,293.32
-
27,303,785.35
6,526,008.82
408,900.00
1,240,863.00
-
-
3,495,760.66
-
 ok ok

BALANCE 12-31-2017 To close income & expenses To close income(deficit) to equity BALANCE 12-31-2017
CREDIT DEBIT
0.00
(0.00)
-
-
693,471,020.58 166,855,103.93
-
4,664,503,729.59 4,664,503,729.59
-
-
-
65,594.35 65,594.35
154,549.37 154,549.37
4,664,723,873.31 4,664,723,873.31
-
2,733,645,923.07 -
11,604,039.82 -
242,579,468.83 -
402,000.00 -
783,150.00 -
51,150,000.00 -
514,800.00 -
-
220,076,017.00 -
2,409,000.00 -
51,475,500.00 -
4,000.00 -
14,946,480.85 -
1,757,388.41 -
598,836.63 -
51,574,750.00 -
233,924,233.60 -
330,609,018.13 -
12,647,530.06 -
32,892,823.75 -
11,838,648.36 -
- -
15,234,006.10 -
1,682,626.00 -
- -
(0.00) -
13,948,379.42 -
51,420,929.26 -
91,108,503.88 -
3,600.00 -
- -
388,112.59 -
140,865.31 -
612,500.00 -
22,792,500.00 -
- -
- -
2,649,802.67 -
10,462,239.03 -
39,889,978.12 -
8,118.00 -
3,799,700.11 -
239,326.38 -
3,582,717.58 -
3,370.00 -
-
63,152.00 -
2,700.00 -
11,900.00 -
-
3,254,128.21 -
 ok ok

BALANCE 12-31-2017 To close income & expenses To close income(deficit) to equity BALANCE 12-31-2017
CREDIT DEBIT
47,576.00 -
8,000.00 -
9,051.84 -
2,301,447.89 -
23,440,100.10 -
10,031,062.66 -
5,703,728.62 -
3,700.00 -
68,089,495.87 -
-
1,435,096.75 -
-
-
92,735.79 -
28,720.00 -
1,426,083.46 -
6,896.31 -
168.69 -
-
1,051,336.20 -
40,012,060.32 -
454,307.20 -
127,553.16 -
6,488,111.84 -
147,637.00 -
39,266.70 -
25,933.42 -
234,757.32 -
93,276.80 -
345,351.48 -
23,044,885.29 -
- -
- -
899,964.29 -
45,547,701.21 -
4,497,868,769.38 4,497,868,769.38
5,887,195,306.00 9,162,592,642.69 9,162,592,642.69 4,664,723,873.31 4,664,723,873.31 1,389,326,536.62
-
- - - Certified Correct:

MARIA M. SALCEDO
Accountant III
 ###
ALANCE 12-31-2017
CREDIT

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
1,051,336.20
304,586,695.52
###
2,772,815.36
###
13,525,063.48
###
###
38,144,534.47
###
1,300,336.98
###
854,078.70
###
25,933.42
###
10,377,342.53
###
2,815,664.30
###
-
###
114,571,293.32
###
27,303,785.35
6,526,008.82
408,900.00
1,240,863.00
-
-
3,495,760.66
###
 ###
ALANCE 12-31-2017
CREDIT
0.00
(0.00)
-
-
860,326,124.51
-
-
-
-
-
-
-

-
###
###
###
###
###
###
###
###
###
###

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
 ###
ALANCE 12-31-2017
CREDIT
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

1,389,326,536.62
-
DepEd-Division Office of Bulacan
TRIAL BALANCE -
for the month ending January 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 12-31-2017
PARTICULARS CODE CODE DEBIT

Petty Cash Fund 1 01 01 020 104 10,000.00

Advances for Payroll 1 99 01 020 106 -
Cash - National Treasury, MDS 1 01 04 040 108 (0.00)
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Advances for operating expenses 1 99 01 010 148 823,105.29
Advances to special disbursing officers 1 99 01 030 148 900.00
Advances to Officers and Employees 1 99 01 040 148 16,307.05
Semi-Expendable Furniture & Fixtures 1 04 06 010 -
Semi-Expendable Sports Equipment 1 04 05 120
Semi-Expendable Medical Equipment 1 04 05 100
Office Supplies Inventory 1 04 04 010 155 78,927.51
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Other Supplies and Materials Inventory 1 04 04 990 165 207,788.44
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 164,262,972.85
Office Buildings 1 06 04 010 211 26,890,446.75
Accumulated Depreciation-Office Buildings 1 06 04 011 311
School Buildings 1 06 04 020 212 954,291,483.15
Accum Depr'n-School Buildings 1 06 04 021 312
Office Equipment 1 06 05 020 221 3,998,935.28
Accum Depr'n-Office Equipment 1 06 05 021 321
Furniture and Fixtures 1 06 07 010 222 66,983,446.79
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322
Information & Communication Technology Equip 1 06 05 030 223 40,909,354.13
Books 1 06 07 020 224 -
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323
Communication Equipment 1 06 05 070 229 1,391,544.16
Accum Depr'n-Communication Equipment 1 06 05 071 329
Medical Equipment 1 06 05 110 233 1,296,240.00
Accum Depr'n- Medical Equipment 1 06 05 111 333
Sports Equipment 1 06 05 130 235 297,800.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335
Technical and Scientific Equipment 1 06 05 140 236 11,391,848.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336
Other Property, Plant and Equipment 1 06 99 990 250 3,952,075.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 96,394,214.69
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401
Due to BIR 2 02 01 010 412
Due to GSIS 2 02 01 020 413
Due to PAG - IBIG 2 02 01 030 414
Due to PHILHEALTH 2 02 01 040 415
Guaranty/Security Deposits Payable 2 04 01 040 426/427
Government Equity 3 01 01 010 501
Subsidy Income from National Government 4 03 01 010 651
Salaries and Wages - Regular 5 01 01 010 01 701 0.00
Salaries and Wages - Casual/Contractual 5 01 01 020 704 (0.00)
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 -
Representation Allowance (RA) 5 01 02 020 713 -
Transportation Allowance (TA) 5 01 02 030 714 -
Longevity Pay (step) 5 01 02 120 722 0.00
Overtime and Night Pay 5 01 02 130 723 -
Life and Retirement Insurance Contributions 5 01 03 010 731 -
PAG-IBIG Contributions 5 01 03 020 732 -
PHILHEALTH Contributions 5 01 03 030 733 -
DepEd-Division Office of Bulacan
TRIAL BALANCE -
for the month ending January 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 12-31-2017
PARTICULARS CODE CODE DEBIT
Employees Compensation Insurance Premiums 5 01 03 040 734 -
Terminal Leave Benefits 5 01 04 030 742 -
Traveling Expenses - Local 5 02 01 010 751 -
Training Expenses 5 02 02 010 753 -
Office Supplies Expenses 5 02 03 010 755 -
Accountable Forms Expenses 5 02 03 020 756 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 -
Other Supplies and Materials Expenses 5 02 03 990 765 -
Water Expenses 5 02 04 010 766 -
Electricity Expenses 5 02 04 020 767 -
Telephone Expenses 5 02 05 020 772 -
Telephone Expenses (Mobile) 5 02 05 020 01 773 -
Internet Subscription Expenses 5 02 05 030 774 -
Transportation and Delivery Expenses 5 02 99 040 784 -
Other General Services 5 02 12 990 795 -
Janitorial Services 5 02 12 020 796 -
Security Services 5 02 12 030 797 (0.00)
Other Professional Services 5 02 11 990 799 -
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 -
Fidelity Bond Premiums 5 02 15 020 892 0.00
Other Maintenance and Operating Expenses 5 02 99 990 969 -
GRAND TOTAL 1,389,326,536.62
 OK

BALANCE 12-31-2017 CKDJ CKDJ- MOOE CKDJ- TRUST FUND

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

309,918,731.04

16,623,582.46

37,546.13

1,051,336.20

304,586,695.52

2,772,815.36

13,525,063.48

38,144,534.47

1,300,336.98

854,078.70

25,933.42

10,377,342.53

2,815,664.30

114,571,293.32 397,022.49
27,303,785.35 99,236.59
6,526,008.82 1,606,540.28 405,321.50
408,900.00 35,000.00 17,000.00
1,240,863.00 51,332.73
3,495,760.66 36,094.86
860,326,124.51
-
1,771,653.50
161,812.29
182,128.58
33,500.00
25,000.00
10,000.00
48,965.04
2,368,190.13
8,500.00
60,666.37
 OK

BALANCE 12-31-2017 CKDJ CKDJ- MOOE CKDJ- TRUST FUND

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
97,775.77
18,995.29
157,287.00

18,971.80

1,270.00
84,999.94
140,318.73

16,009.94

8,348.26

176,071.25

100,875.00

1,389,326,536.62 310,491,621.86 310,491,621.86 - - -

-
- - -
 OK ok

CKDJ- TRUST FUND CASH DISB Journal CRJ AP

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

10,849,534.75 13,896.41

46,662.26 700.60

4,482.44

16,885.40

179,110.17
193,707.18
 OK ok

CKDJ- TRUST FUND CASH DISB Journal CRJ AP

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

361,478.63
364,643.68
68,608.42
3,224,457.16

46,253.50
422,247.30
1,653,655.42
102,502.34
6,931.02
150,527.44
5,000.00
89,330.17
810,499.43
383,170.80
7,790.00
3,398,935.40
89,171.58
51,105.51
- 10,896,197.01 10,896,197.01 387,414.36 387,414.36 361,478.63

- - -
 ok OK

AP for adjustment 1/12/2018 Aust Aid GENERAL JOURNAL

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

361,478.63 317,918,480.00

26,842.78

16,600.00
42,000,415.00
69,400.00
363,440.00
1,579,344.71 290,127.36

63,459.71 191,887.86

2,067,136.85
6,384,045.79

6,384,045.79

221,123.00
40,745.60
152,149.10 66,582,152.79
13,462,185.88
1,139,250.00 2,569,907.86

604,094.32
977,683.16
873,411.00
800,240.00
414,960.00
69,400.00

9,418,348.00
8,540,670.19
3,251,900.00
2,680,667.26

1,552,685.81 168,302.69
27,328,124.92 6,736,465.02
343,400.00

876,174.50

15,720,628.80 4,153,430.71
345,246,604.92
239,498,231.00 400,906.95

20,324,000.00

28,739,787.72
1,016,200.00
2,807,450.00
 ok OK

AP for adjustment 1/12/2018 Aust Aid GENERAL JOURNAL

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1,016,200.00

290,127.36

4,673.82

361,478.63 - - - - 896,474,342.83 896,474,342.83

- - - -
 ###
BALANCE 01-31-2018
DEBIT CREDIT

10,000.00
-
7,638,270.33
15,185,533.77
6,556,413.81
900.00
23,090.32
42,000,415.00
69,400.00
363,440.00
1,372,627.30
768,379.90
79,360.29
27,090.00
38,313.86
162,195,836.00
33,274,492.54
1,051,336.20
947,907,437.36
304,586,695.52
3,777,812.28
2,732,069.76
553,443.10
62,877.60
39,478,696.27
-
37,540,440.15
413,861.00
426,925.98
496,000.00
439,118.70
228,400.00
25,933.42
1,973,500.00
1,836,672.34
700,175.00
134,997.04
96,394,214.69
109,830.00
112,789,887.71
6,794,476.64
4,981,390.04
390,900.00
416,021.23
3,459,665.80
848,938,036.59
345,052,897.74
240,868,977.55
161,812.29
20,506,128.58
33,500.00
25,000.00
10,000.00
48,965.04
31,107,977.85
1,024,700.00
2,868,116.37
 ###
BALANCE 01-31-2018
DEBIT CREDIT
1,113,975.77
380,473.92
521,930.68
68,608.42
3,514,584.52 ###
-
18,971.80
50,927.32
423,517.30
1,738,655.36
242,821.07
6,931.02
166,537.38
5,000.00
97,678.43
810,499.43
383,170.80
183,861.25
3,398,935.40
190,046.58
51,105.51
1,671,660,342.46 1,671,660,342.46
-
Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE -
for the month ending February 28, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 01-31-2018
PARTICULARS CODE CODE DEBIT CREDIT

Petty Cash Fund 1 01 01 020 104 10,000.00

Cash - National Treasury, MDS 1 01 04 040 108 7,638,270.33
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Advances for operating expenses 1 99 01 010 148 6,556,413.81
Advances to Officers and Employees 1 99 01 040 148 23,090.32
Office Supplies Inventory 1 04 04 010 155 1,372,627.30
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Other Supplies and Materials Inventory 1 04 04 990 165 79,360.29
Semi-Expendable Furniture & Fixtures 1 04 06 010 42,000,415.00
Semi-Expendable Sports Equipment 1 04 05 120 69,400.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311 1,051,336.20
School Buildings 1 06 04 020 212 947,907,437.36
Accum Depr'n-School Buildings 1 06 04 021 312 304,586,695.52
Office Equipment 1 06 05 020 221 3,777,812.28
Accum Depr'n-Office Equipment 1 06 05 021 321 2,732,069.76
Furniture and Fixtures 1 06 07 010 222 553,443.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322 62,877.60
Information & Communication Technology Equip 1 06 05 030 223 39,478,696.27
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323 37,540,440.15
Communication Equipment 1 06 05 070 229 413,861.00
Accum Depr'n-Communication Equipment 1 06 05 071 329 426,925.98
Medical Equipment 1 06 05 110 233 496,000.00
Accum Depr'n- Medical Equipment 1 06 05 111 333 439,118.70
Sports Equipment 1 06 05 130 235 228,400.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335 25,933.42
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336 1,836,672.34
Other Property, Plant and Equipment 1 06 99 990 250 700,175.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350 134,997.04
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 96,394,214.69
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401 112,789,887.71
Due to BIR 2 02 01 010 412 6,794,476.64
Due to GSIS 2 02 01 020 413 4,981,390.04
Due to PAG - IBIG 2 02 01 030 414 390,900.00
Due to PHILHEALTH 2 02 01 040 415 416,021.23
Guaranty/Security Deposits Payable 2 04 01 040 426/427 3,459,665.80
Government Equity 3 01 01 010 501 848,938,036.59
Subsidy Income from National Government 4 03 01 010 651 345,052,897.74
Salaries and Wages - Regular 5 01 01 010 01 701 240,868,977.55
Salaries and Wages - Casual/Contractual 5 01 01 020 704 161,812.29
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 20,506,128.58
Representation Allowance (RA) 5 01 02 020 713 33,500.00
Transportation Allowance (TA) 5 01 02 030 714 25,000.00
Longevity Pay (step) 5 01 02 120 722 10,000.00
DepEd-Division Office of Bulacan
TRIAL BALANCE -
for the month ending February 28, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 01-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Overtime and Night Pay 5 01 02 130 723 48,965.04
Life and Retirement Insurance Contributions 5 01 03 010 731 31,107,977.85
PAG-IBIG Contributions 5 01 03 020 732 1,024,700.00
PHILHEALTH Contributions 5 01 03 030 733 2,868,116.37
Employees Compensation Insurance Premiums 5 01 03 040 734 1,113,975.77
Terminal Leave Benefits 5 01 04 030 742 380,473.92
Other Personnel Benefits 5 01 04 990 749 -
Traveling Expenses - Local 5 02 01 010 751 521,930.68
Training Expenses 5 02 02 010 753 68,608.42
Office Supplies Expenses 5 02 03 010 755 3,514,584.52
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 18,971.80
Other Supplies and Materials Expenses 5 02 03 990 765 50,927.32
Water Expenses 5 02 04 010 766 423,517.30
Electricity Expenses 5 02 04 020 767 1,738,655.36
Postage and Courier Services 5 02 05 010 771 -
Telephone Expenses 5 02 05 020 772 242,821.07
Telephone Expenses (Mobile) 5 02 05 020 01 773 6,931.02
Internet Subscription Expenses 5 02 05 030 774 166,537.38
Transportation and Delivery Expenses 5 02 99 040 784 5,000.00
Subscription Expenses 5 02 99 070 786 -
Other General Services 5 02 12 990 795 97,678.43
Janitorial Services 5 02 12 020 796 810,499.43
Security Services 5 02 12 030 797 383,170.80
Other Professional Services 5 02 11 990 799 183,861.25
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 3,398,935.40
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 -
Fidelity Bond Premiums 5 02 15 020 892 190,046.58
Depreciation - Office Buildings 5 05 01 040 01 911 -
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 -
Depreciation - Machinery and Equipment 5 05 01 050 02 921 -
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 (0.00)
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 -
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 -
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 -
Depreciation - Machinery and Equipment 5 05 01 050 13 935 -
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 -
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 -
Other Maintenance and Operating Expenses 5 02 99 990 969 51,105.51
GRAND TOTAL 1,671,660,342.46 1,671,660,342.46
-
-
 ok
###
GENERAL JOURNAL BALANCE 02-28-2018
DEBIT CREDIT DEBIT CREDIT

10,000.00
423,023,977.00 104,740,547.20
15,185,533.77
79,916.66 3,911,552.80
3,000.00 562,212.85
332,847.27 1,045,869.98
768,379.90
79,360.29
95,400.00 41,905,015.00
26,900.00 96,300.00
363,440.00
31,500.00 31,500.00
27,090.00
38,313.86
162,195,836.00
33,274,492.54
263,423.06 1,314,759.26
80,753,884.58 867,153,552.78
21,167,106.26 7,523,784.34 ###
321,430.00 4,099,242.28
220,116.71 84,894.92 2,596,847.97
95,400.00 132,000.00 516,843.10
437,225.56 500,103.16
397,675.00 185,250.00 39,691,121.27
2,636,646.60 368,682.00 35,272,475.55
254,100.00 667,961.00
88,467.09 40,483.96 378,942.85
496,000.00
7,853.34 446,972.04
26,900.00 201,500.00
19,270.74 45,204.16
1,973,500.00
60,522.34 31,247.08 1,807,397.08
31,500.00 668,675.00
490,910.37 625,907.41
96,394,214.69
109,830.00
16,022,000.96 95,746,604.03
6,850,590.62 4,813,672.15 5,097,471.87
343,400.00 6,482,570.56
343,400.00 112,800.00
421,692.16
989,675.75 4,449,341.55
60,184,792.25 17,771,973.82 ###
429,859,678.61 ###
243,618,066.00 447,972.37 490,763,945.53
612,476.55
20,650,000.00 41,800,605.98
67,000.00
50,000.00
10,000.00
 ok
###
GENERAL JOURNAL BALANCE 02-28-2018
DEBIT CREDIT DEBIT CREDIT
77,931.35
29,234,167.92 62,226,011.80
1,032,500.00 2,102,600.00
3,306,756.43 6,509,682.82
1,032,500.00 2,186,142.93
1,438,436.99
334,760.39
3,000.00 1,452,153.37
683,259.20
2,003.28 8,793,905.85 ###
20,971.80
90,374.32
78.74 1,448,126.83
6,676.45 5,139,164.53
2,985.00
666.52 641,711.63
31,286.43
484,830.40
5,000.00
4,412.50
326,886.85
3,041,468.03
1,427,325.08
641,079.73
5,464.02 9,422,437.24
63,749.53
297,075.33
263,423.06 263,423.06
7,523,784.34 7,523,784.34
84,894.92 84,894.92
437,225.56 437,225.56
368,682.00 368,682.00
40,483.96 40,483.96
7,853.34 7,853.34
1,808.16 1,808.16
31,247.08 31,247.08
19,611.16 19,611.16
362,194.38
846,216,330.37 846,216,330.37 2,027,546,890.26 ###
-
- Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE 534,969.46
for the month ending March 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 02-28-2018
PARTICULARS CODE CODE DEBIT

Petty Cash Fund 1 01 01 020 104 10,000.00

Due from Regional Offices 1 03 04 030 142 15,185,533.77
Advances for operating expenses 1 99 01 010 148 3,911,552.80
Advances to special disbursing officers 1 99 01 030 148 (0.00)
Advances to Officers and Employees 1 99 01 040 148 562,212.85
Office Supplies Inventory 1 04 04 010 155 1,045,869.98
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Other Supplies and Materials Inventory 1 04 04 990 165 79,360.29
Semi-Expendable Furniture & Fixtures 1 04 06 010 41,905,015.00
Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311
School Buildings 1 06 04 020 212 867,153,552.78
Accum Depr'n-School Buildings 1 06 04 021 312
Office Equipment 1 06 05 020 221 4,099,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321
Furniture and Fixtures 1 06 07 010 222 516,843.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322
Information & Communication Technology Equip 1 06 05 030 223 39,691,121.27
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329
Medical Equipment 1 06 05 110 233 496,000.00
Accum Depr'n- Medical Equipment 1 06 05 111 333
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 96,394,214.69
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401
Due to BIR 2 02 01 010 412
Due to GSIS 2 02 01 020 413
Due to PAG - IBIG 2 02 01 030 414
Due to PHILHEALTH 2 02 01 040 415
Guaranty/Security Deposits Payable 2 04 01 040 426/427
Government Equity 3 01 01 010 501
Subsidy Income from National Government 4 03 01 010 651
Other Fines and Penalties - Service Income 4 02 01 140 679
Salaries and Wages - Regular 5 01 01 010 01 701 490,763,945.53
Salaries and Wages - Casual/Contractual 5 01 01 020 704 612,476.55
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 41,800,605.98
Representation Allowance (RA) 5 01 02 020 713 67,000.00
Transportation Allowance (TA) 5 01 02 030 714 50,000.00
DepEd-Division Office of Bulacan
TRIAL BALANCE 534,969.46
for the month ending March 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 02-28-2018
PARTICULARS CODE CODE DEBIT
Clothing/ Uniform Allowance 5 01 02 040 715 -
Subsistence Allowance 5 01 02 050 716 -
Subsistence Allowance 5 01 02 080 717 -
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 -
Other Bonuses and Allowances-PEI 5 01 02 990 -
Honoraria 5 01 02 100 720 -
Hazard Pay 5 01 02 110 721 0.00
Longevity Pay (step) 5 01 02 120 722 10,000.00
Overtime and Night Pay 5 01 02 130 723 77,931.35
Cash Gift 5 01 02 150 724 -
Year End Bonus 5 01 02 140 725 -
Life and Retirement Insurance Contributions 5 01 03 010 731 62,226,011.80
PAG-IBIG Contributions 5 01 03 020 732 2,102,600.00
PHILHEALTH Contributions 5 01 03 030 733 6,509,682.82
Employees Compensation Insurance Premiums 5 01 03 040 734 2,186,142.93
Retirement Gratuity 5 01 04 020 740 -
Terminal Leave Benefits 5 01 04 030 742 1,438,436.99
Other Personnel Benefits - step increment 5 01 04 990 B 749B 334,760.39
Other Personnel Benefits (Loyalty) 5 01 04 990 A 749A -
Traveling Expenses - Local 5 02 01 010 751 1,452,153.37
Training Expenses 5 02 02 010 753 683,259.20
Office Supplies Expenses 5 02 03 010 755 8,793,905.85
Accountable Forms Expenses 5 02 03 020 756 -
Drugs and Medicine Expenses 5 02 03 070 759 -
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 20,971.80
Textbooks and Instructional Materials Expense 5 02 03 110 763 -
Chalk Allowance 5 02 03 110 02 -
Semi-Expendable Machinery and Equipment Expenses 5 02 03 210 -
-
Other Supplies and Materials Expenses 5 02 03 990 765 90,374.32
Water Expenses 5 02 04 010 766 1,448,126.83
Electricity Expenses 5 02 04 020 767 5,139,164.53
Postage and Courier Services 5 02 05 010 771 2,985.00
Telephone Expenses 5 02 05 020 772 641,711.63
Telephone Expenses (Mobile) 5 02 05 020 01 773 31,286.43
Internet Subscription Expenses 5 02 05 030 774 484,830.40
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775 -
Membership Dues and Contributions to Organization 5 02 99 060 778 -
Advertising Expenses 5 02 99 010 780 -
Printing and Publication Expenses 5 02 99 020 781 -
Rent Expense 5 02 99 050 782 -
Representation Expenses 5 02 99 030 783 -
Transportation and Delivery Expenses 5 02 99 040 784 5,000.00
Subscription Expenses 5 02 99 070 786 4,412.50

Legal Services 5 02 11 010 791 -

Auditing Services 5 02 11 020 792 -
Other General Services 5 02 12 990 795 326,886.85
Janitorial Services 5 02 12 020 796 3,041,468.03
Security Services 5 02 12 030 797 1,427,325.08
Other Professional Services 5 02 11 990 799 641,079.73
DepEd-Division Office of Bulacan
TRIAL BALANCE 534,969.46
for the month ending March 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 02-28-2018
PARTICULARS CODE CODE DEBIT
Repairs & Maint.-Bldgs & Other Structures-Buildings 5 02 13 040 01 811 -
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 9,422,437.24
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 99 815 -
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 63,749.53
Repairs and Maintenance - Furniture & Fixtures 5 02 13 070 822 -
Repairs & Maint - Machinery and Equip-ICT Equip 5 02 13 050 03 823 -
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 -
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848 -
Fidelity Bond Premiums 5 02 15 020 892 297,075.33
Insurance Expense 5 02 15 030 893 -
Interest Expense 5 03 01 020 -
Depreciation - Furniture, Fixtures and Books 5 05 01 070 02 924 -
Depreciation - Office Buildings 5 05 01 040 01 911 263,423.06
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 7,523,784.34
Depreciation - Machinery and Equipment 5 05 01 050 02 921 84,894.92
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 437,225.56
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 368,682.00
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 40,483.96
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 7,853.34
Depreciation - Machinery and Equipment 5 05 01 050 13 935 1,808.16
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 31,247.08
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 19,611.16
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969 -
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 -
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 -
Other Maintenance and Operating Expenses-sbm 5 02 99 990 969 -
Other Maintenance and Operating Expenses-bub 5 02 99 990 969 -
Other Maintenance and Operating Expenses 5 02 99 990 969 362,194.38
Income & Expense Summary
GRAND TOTAL 2,027,546,890.26
 ok ok

BALANCE 02-28-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

18,041,292.81 22,188,566.32
5,109,300.00 13,386,930.00
637,120.56 823,187.99
523,744.31

1,314,759.26

290,943,373.60

2,596,847.97

500,103.16

35,272,475.55

378,942.85

446,972.04

45,204.16

1,807,397.08

625,907.41

95,746,604.03 5,356,791.98 63,541,849.97

5,097,471.87 3,942,596.04
6,482,570.56 1,415,470.43 1,830,824.00
112,800.00 73,800.00 40,400.00
421,692.16 226,987.30 143,349.64
4,449,341.55 4,018,858.69 3,680,413.37
806,404,551.50
774,899,875.51 51,586.76
- 91,334.41
4,856,758.10
764,809.46
433,987.71
33,500.00
25,000.00
 ok ok

BALANCE 02-28-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
814,000.00

103,901,857.00

5,000.00
58,557.14

1,032,370.09
20,200.00
71,674.82
24,176.41

3,388,403.09
1,230,268.06
20,000.00
661,351.19 238,388.08
1,439,608.14 2,100.00
3,204,323.85 11,040.00

27,155.56

883,689.96 1,070.00
3,709,545.07 93,653.53
2,308.00
194,372.63 138,248.45
11,657.73
284,694.78 24,981.84

7,300.00
2,400.00 9,000.00

184,600.00
1,769,382.33 9,000.00
866,313.35
23,200.00 225,816.28
 ok ok

BALANCE 02-28-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

3,074,149.85

29,706.47

52,819.96

89,707.50 22,500.00

1,423,346.27 7,300.00

2,027,546,890.26 23,787,713.37 23,787,713.37 519,071,937.60 519,071,937.60 103,173.52

-
- - -
 ok ok
###
CRJ Aust Aid GENERAL JOURNAL BALANCE 03-31-2018
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

10,000.00
15,185,533.77
4,972.76 161,849.99 274,847.55 7,940,855.99
8,277,630.00
74,200.00 161,499.99 660,980.29
1,657,773.36 1,915,685.65 1,311,702.00
768,379.90
75,337.48 98,174.00 56,523.77
40,910,015.00 995,000.00
96,300.00
363,440.00
31,500.00
27,090.00
38,313.86
162,195,836.00
33,274,492.54
131,711.53 1,446,470.79
34,590,982.55 901,744,535.33
3,761,892.17 294,705,265.77
4,099,242.28
42,447.46 2,639,295.43
40,910,015.00 41,426,858.10
196,116.78 696,219.94
39,691,121.27
132,085.85 35,404,561.40
667,961.00
20,241.98 399,184.83
496,000.00
3,926.67 450,898.71
201,500.00
904.08 46,108.24
1,973,500.00
15,623.54 1,823,020.62
668,675.00
9,805.58 635,712.99
34,590,982.55 61,803,232.14
109,830.00
3,219.86 26,844,742.22
5,156,917.24 4,221,306.63 8,104,457.30
3,113,299.30 3,784,624.83
79,400.00
338,054.50
4,110,896.23
1,933,487.41 1,733,460.85 806,204,524.94
4,814.06 409,764,204.24 1,184,607,678.93
91,334.41
46,614.00 245,022,412.00 518,620.32 740,077,881.31
1,377,286.01
20,784,000.00 63,018,593.69
100,500.00
75,000.00
 ok ok
###
CRJ Aust Aid GENERAL JOURNAL BALANCE 03-31-2018
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
814,000.00
-
-
103,901,857.00
-
-
0.00
15,000.00
136,488.49
-
-
29,402,689.44 3,113,299.30 89,547,772.03
1,039,200.00 3,162,000.00
3,326,069.23 9,907,426.87
1,039,200.00 3,249,519.34
-
4,826,840.08
1,565,028.45
20,000.00
6,000.00 2,345,892.64
52,000.00 2,072,967.34
337,751.95 12,347,021.65 ###
-
-
-
48,127.36
-
-
-
-
38,433.77 128,808.09
127.70 2,333,014.49
8,942,363.13
5,293.00
214.08 974,546.79
42,944.16
794,507.02
-
-
-
-
-
7,300.00
16,400.00
4,412.50

-
-
511,486.85
4,819,850.36
2,293,638.43
16,200.00 873,896.01
 ok ok
###
CRJ Aust Aid GENERAL JOURNAL BALANCE 03-31-2018
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
-
12,496,587.09
-
93,456.00
-
-
52,819.96
-
409,282.83
-
-
-
131,711.53 395,134.59
3,761,892.17 11,285,676.51
42,447.46 127,342.38
196,116.78 633,342.34
132,085.85 500,767.85
20,241.98 60,725.94
3,926.67 11,780.01
904.08 2,712.24
15,623.54 46,870.62
9,805.58 29,416.74
-
-
-
-
-
1,792,840.65

103,173.52 - - 802,750,954.30 802,750,954.30 2,372,412,452.08 2,372,412,452.08

-
- - - Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE 750,199.04
for the month ending April 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 03-31-2018
PARTICULARS CODE CODE DEBIT

Cash - Collecting Officers 1 01 01 010 102 0

Petty Cash Fund 1 01 01 020 104 10,000.00
Advances for Payroll 1 99 01 020 106 -
Cash - National Treasury, MDS 1 01 04 040 108 (0.00)
Cash-TRA 1 01 04 070 -
Cash in Bank - Local Currency, CA 1 01 02 020 111 0.00
Accounts Receivable 1 03 01 010 121 -
Due from officers & Employees 1 03 05 020 123 -
Due from NGAs 1 03 03 010 136 -
Due from GOCCs 1 03 03 020 137 -
Due from Central Office 1 03 04 010 141 -
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Due from Operating Units 1 03 04 040 143 0.00
Receivables- Disallowances/ Charges 1 03 05 010 146 -
Advances for operating expenses 1 99 01 010 148 7,940,855.99
Advances to special disbursing officers 1 99 01 030 148 8,277,630.00
Advances to Officers and Employees 1 99 01 040 148 660,980.29
Other Receivables 1 03 05 990 149 -
Office Supplies Inventory 1 04 04 010 155 1,311,702.00
Non-Accountable Forms Inventory 1 04 04 030 155 -
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Textbooks & Instructional Materials for Distribution 1 04 02 070 163 -
Other Supplies and Materials Inventory 1 04 04 990 165 56,523.77
Semi-Expendable Furniture & Fixtures 1 04 06 010 995,000.00
Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Semi-Expendable Technical and Scientific Equipment 1 04 05 130 -
Semi-Expendable Communications Equipment 1 04 05 070 -
Semi-Expendable Medical Equipment 1 04 05 100 -
Semi-Expendable Other Machinery and Equipment 1 04 05 190 -
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311
School Buildings 1 06 04 020 212 901,744,535.33
Accum Depr'n-School Buildings 1 06 04 021 312
Office Equipment 1 06 05 020 221 4,099,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321
Furniture and Fixtures 1 06 07 010 222 41,426,858.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322
Information & Communication Technology Equip 1 06 05 030 223 39,691,121.27
Books 1 06 07 020 224 -
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329
Medical Equipment 1 06 05 110 233 496,000.00
DepEd-Division Office of Bulacan
TRIAL BALANCE 750,199.04
for the month ending April 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 03-31-2018
PARTICULARS CODE CODE DEBIT
Accum Depr'n- Medical Equipment 1 06 05 111 333
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 61,803,232.14
Accum Depr'n - Books 1 06 07 021 324
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401
Due to Officers & Employees 2 01 01 020 403 -
Due to BIR 2 02 01 010 412
Due to GSIS 2 02 01 020 413
Due to PAG - IBIG 2 02 01 030 414
Due to PHILHEALTH 2 02 01 040 415
Due to Central Office 2 03 01 010 421
Due to Regional Offices 2 03 01 030 422B
Guaranty/Security Deposits Payable 2 04 01 040 426/427
Other Payables 2 99 99 990 439 -
Other Payables 2 99 99 990 439
Other Payables-Provident 2 99 99 990 A 439A
Other Payables 2 99 99 990 B 439B
Other Payables-Bid Document 2 99 99 990 C 439C
Government Equity 3 01 01 010 501
Schools Fees 4 02 02 010 619
Subsidy Income from National Government 4 03 01 010 651
Subsidy from Other National Gov't. Agencies-RO 4 03 01 020 654
Income from Grants and Donations in Kind 4 04 02 020 662
Interest Income 4 02 02 210 664
Other Gains 4 05 01 990 678
Other Fines and Penalties - Service Income 4 02 01 140 679
Income & expense Summary
Gain on Sale of Property, Plant & Equipment 4 05 01 040 682
Salaries and Wages - Regular 5 01 01 010 01 701 740,077,881.31
Salaries and Wages - Casual/Contractual 5 01 01 020 704 1,377,286.01
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 63,018,593.69
Representation Allowance (RA) 5 01 02 020 713 100,500.00
Transportation Allowance (TA) 5 01 02 030 714 75,000.00
Clothing/ Uniform Allowance 5 01 02 040 715 814,000.00
Subsistence Allowance 5 01 02 050 716 -
Subsistence Allowance 5 01 02 080 717 -
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 103,901,857.00
Other Bonuses and Allowances-PBB 5 01 02 990 B 719B -
Other Bonuses and Allowances-PEI 5 01 02 990 -
Honoraria 5 01 02 100 720 -
Hazard Pay 5 01 02 110 721 0.00
Longevity Pay (loyalty) 5 01 02 120 722 15,000.00
Overtime and Night Pay 5 01 02 130 723 136,488.49
DepEd-Division Office of Bulacan
TRIAL BALANCE 750,199.04
for the month ending April 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 03-31-2018
PARTICULARS CODE CODE DEBIT
Cash Gift 5 01 02 150 724 -
Year End Bonus 5 01 02 140 725 -
Life and Retirement Insurance Contributions 5 01 03 010 731 89,547,772.03
PAG-IBIG Contributions 5 01 03 020 732 3,162,000.00
PHILHEALTH Contributions 5 01 03 030 733 9,907,426.87
Employees Compensation Insurance Premiums 5 01 03 040 734 3,249,519.34
Retirement Gratuity 5 01 04 020 740 -
Terminal Leave Benefits 5 01 04 030 742 4,826,840.08
Other Personnel Benefits - step increment 5 01 04 990 B 749B 1,565,028.45
Other Personnel Benefits (Loyalty) 5 01 04 990 A 749A 20,000.00
Other Personnel Benefits (PBB) 5 01 04 990 C 749C
Traveling Expenses - Local 5 02 01 010 751 2,345,892.64
Training Expenses 5 02 02 010 753 2,072,967.34
Office Supplies Expenses 5 02 03 010 755 12,347,021.65
Accountable Forms Expenses 5 02 03 020 756 -
Drugs and Medicine Expenses 5 02 03 070 759 -
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 48,127.36
Textbooks and Instructional Materials Expense 5 02 03 110 763 -
Textbooks and Instructional Materials Expenses 5 02 03 110 02 -
Semi-Expendable Machinery and Equipment Expenses 5 02 03 210 -
-
Other Supplies and Materials Expenses 5 02 03 990 765 128,808.09
Water Expenses 5 02 04 010 766 2,333,014.49
Electricity Expenses 5 02 04 020 767 8,942,363.13
Postage and Courier Services 5 02 05 010 771 5,293.00
Telephone Expenses 5 02 05 020 772 974,546.79
Telephone Expenses (Mobile) 5 02 05 020 01 773 42,944.16
Internet Subscription Expenses 5 02 05 030 774 794,507.02
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775 -
Membership Dues and Contributions to Organization 5 02 99 060 778 -
Advertising Expenses 5 02 99 010 780 -
Printing and Publication Expenses 5 02 99 020 781 -
Rent Expense 5 02 99 050 782 -
Representation Expenses 5 02 99 030 783 7,300.00
Transportation and Delivery Expenses 5 02 99 040 784 16,400.00
Subscription Expenses 5 02 99 070 786 4,412.50
Legal Services 5 02 11 010 791 -
Auditing Services 5 02 11 020 792 -
Other General Services 5 02 12 990 795 511,486.85
Janitorial Services 5 02 12 020 796 4,819,850.36
Security Services 5 02 12 030 797 2,293,638.43
Other Professional Services 5 02 11 990 799 873,896.01
Repairs & Maint.-Bldgs & Other Structures-Buildings 5 02 13 040 01 811 -
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 12,496,587.09
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 99 815 -
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 93,456.00
Repairs and Maintenance - Furniture & Fixtures 5 02 13 070 822 -
Repairs & Maint - Machinery and Equip-ICT Equip 5 02 13 050 03 823 -
DepEd-Division Office of Bulacan
TRIAL BALANCE 750,199.04
for the month ending April 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 03-31-2018
PARTICULARS CODE CODE DEBIT
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 52,819.96
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848 -
Fidelity Bond Premiums 5 02 15 020 892 409,282.83
Insurance Expense 5 02 15 030 893 -
Interest Expense 5 03 01 020 -
Depreciation - Furniture, Fixtures and Books 5 05 01 070 02 924 -
Depreciation - Office Buildings 5 05 01 040 01 911 395,134.59
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 11,285,676.51
Depreciation - Machinery and Equipment 5 05 01 050 02 921 127,342.38
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 633,342.34
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 500,767.85
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 60,725.94
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 11,780.01
Depreciation - Machinery and Equipment 5 05 01 050 13 935 2,712.24
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 46,870.62
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 29,416.74
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969 -
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 -
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 -
Other Maintenance and Operating Expenses-sbm 5 02 99 990 969 -
Other Maintenance and Operating Expenses-bub 5 02 99 990 969 -
Other Maintenance and Operating Expenses 5 02 99 990 969 1,792,840.65
Income & Expense Summary
GRAND TOTAL 2,372,412,452.08
 ok ok

BALANCE 03-31-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

149,786.34
5,000.00

393,860,608.28

25,709,662.92 22,219,867.47
7,410,930.00
248,334.00 391,600.00

75,613.92

1,446,470.79

294,705,265.77
320,000.00
2,639,295.43

696,219.94

35,404,561.40

399,184.83
 ok ok

BALANCE 03-31-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
450,898.71

46,108.24

1,823,020.62

635,712.99

26,844,742.22 7,410,930.00 1,578,655.57

141,446,080.37
8,104,457.30 1,022,565.02
3,784,624.83 669,047.88 1,766,736.20
79,400.00 40,400.00 24,800.00
338,054.50 143,349.64 122,408.28
-
- 155,323,134.94
4,110,896.23 129,900.26

0.00
(0.00) 858,697.27
-
-
806,204,524.94
-
1,184,607,678.93 149,786.34
-
-
-
-
91,334.41

-
4,984,721.90
1,308,788.66
357,624.13
33,500.00
106,000.00
61,502,000.00

96,573.23
 ok ok

BALANCE 03-31-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

997,994.17
12,400.00
61,204.14
20,246.25

1,064,196.46
1,911,153.19
5,000.00
41,004.00
1,006,913.32 204,686.77
716,100.18 186,483.00
5,829,588.89 372,950.00

24,162.77

399,208.86
1,067,669.63 2,101.00
3,858,863.08 97,433.08
1,141.00
150,382.15 150,110.91
11,381.95
448,781.87 12,490.92

45,000.00
11,011.87

197,486.45
2,198,749.15
1,092,495.35
23,328.57 195,726.32

2,356,111.51
 ok ok

BALANCE 03-31-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

37,892.25

6,470,276.92 142,634.00

2,372,412,452.08 33,368,926.92 33,368,926.92 396,927,018.04 396,927,018.04 299,572.68

-
- - -
 ok ok
###
CRJ GENERAL JOURNAL BALANCE 04-30-2018
CREDIT DEBIT CREDIT DEBIT CREDIT

149,786.34 -
15,000.00
-
1,209,969,691.00 816,109,082.72
8,598,174.34 8,598,174.34 -
0.00
-
-
-
-
-
15,185,533.77
0.00
-
6,376.30 11,255.34 124,470.40 4,331,469.18
3,600.00 863,100.00
747.47 117,200.00 920,698.82
-
1,387,315.92
-
768,379.90
-
56,523.77
995,000.00
96,300.00
363,440.00
31,500.00
27,090.00
-
-
-
-
38,313.86
162,195,836.00
33,274,492.54
131,711.53 1,578,182.32
54,114,377.70 955,858,913.03
3,761,892.17 298,467,157.94
4,419,242.28
42,447.46 2,681,742.89
41,426,858.10
196,116.78 892,336.72
39,691,121.27
-
132,085.85 35,536,647.25
667,961.00
20,241.98 419,426.81
496,000.00
 ok ok
###
CRJ GENERAL JOURNAL BALANCE 04-30-2018
CREDIT DEBIT CREDIT DEBIT CREDIT
3,926.67 454,825.38
201,500.00
904.08 47,012.32
1,973,500.00
15,623.54 1,838,644.16
668,675.00
9,805.58 645,518.57
54,114,377.70 7,688,854.44
-
109,830.00
7,752.58 3,600.00 42,975.53 17,902,284.76
141,446,080.37 -
8,598,174.34 5,588,201.69 6,117,049.67
4,882,313.15
35,000.00 28,800.00
194,225.00 122,888.14
-
155,323,134.94 -
4,240,796.49
-
0.00
858,697.27 -
15,224.00 15,224.00
-
139,670.40 490.81 806,065,345.35
-
1,218,567,865.34 2,403,025,757.93
-
-
-
-
91,334.41

-
119,685.99 246,410,771.53 411,618.47 990,942,070.28
2,686,074.67
20,884,000.00 84,260,217.82
134,000.00
181,000.00
62,316,000.00
-
-
103,901,857.00
-
-
-
0.00
15,000.00
233,061.72
 ok ok
###
CRJ GENERAL JOURNAL BALANCE 04-30-2018
CREDIT DEBIT CREDIT DEBIT CREDIT
-
-
29,565,959.52 120,111,725.72
1,044,200.00 35,000.00 4,183,600.00
3,344,790.72 194,225.00 13,119,196.73
1,044,200.00 4,313,965.59
-
5,891,036.54
3,476,181.64
25,000.00
41,004.00
308.72 2,466.17 3,555,335.28
6,179.00 117,200.00 2,864,529.52
382,370.17 6,753.01 18,925,177.70 ###
-
-
-
72,290.13
-
-
-
-
528,016.95
13,211.60 218.69 3,415,778.03
394,392.85 721.51 13,292,330.63
6,434.00
17,146.46 1,292,186.31
790.53 55,116.64
31,517.23 1,287,297.04
-
-
-
-
-
52,300.00
27,411.87
4,412.50
-
-
708,973.30
7,018,599.51
3,386,133.78
1,092,950.90
-
174,823.48 15,027,522.08
-
93,456.00
-
-
 ok ok
###
CRJ GENERAL JOURNAL BALANCE 04-30-2018
CREDIT DEBIT CREDIT DEBIT CREDIT
52,819.96
-
447,175.08
-
-
-
131,711.53 526,846.12
3,761,892.17 15,047,568.68
42,447.46 169,789.84
196,116.78 829,459.12
132,085.85 632,853.70
20,241.98 80,967.92
3,926.67 15,706.68
904.08 3,616.32
15,623.54 62,494.16
9,805.58 39,222.32
-
-
-
-
-
371,236.88 30,995.57 8,745,992.88

299,572.68 1,589,782,022.45 1,589,782,022.45 3,585,053,288.26 3,585,053,288.26

-
- - Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE 965,428.62
for the month ending May 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 04-30-2018
PARTICULARS CODE CODE DEBIT

Cash - Collecting Officers 1 01 01 010 102 0

Petty Cash Fund 1 01 01 020 104 15,000.00
Advances for Payroll 1 99 01 020 106 -
Cash - National Treasury, MDS 1 01 04 040 108 816,109,082.72
Cash-TRA 1 01 04 070 -
Cash in Bank - Local Currency, CA 1 01 02 020 111 0.00
Accounts Receivable 1 03 01 010 121 -
Due from officers & Employees 1 03 05 020 123 -
Due from NGAs 1 03 03 010 136 -
Due from GOCCs 1 03 03 020 137 -
Due from Central Office 1 03 04 010 141 -
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Due from Operating Units 1 03 04 040 143 0.00
Receivables- Disallowances/ Charges 1 03 05 010 146 -
Advances for operating expenses 1 99 01 010 148 4,331,469.18
Advances to special disbursing officers 1 99 01 030 148 863,100.00
Advances to Officers and Employees 1 99 01 040 148 920,698.82
Other Receivables 1 03 05 990 149 -
Office Supplies Inventory 1 04 04 010 155 1,387,315.92
Non-Accountable Forms Inventory 1 04 04 030 155 -
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Textbooks & Instructional Materials for Distribution 1 04 02 070 163 -
Other Supplies and Materials Inventory 1 04 04 990 165 56,523.77
Semi-Expendable Furniture & Fixtures 1 04 06 010 995,000.00
Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Semi-Expendable Technical and Scientific Equipment 1 04 05 130 -
Semi-Expendable Communications Equipment 1 04 05 070 -
Semi-Expendable Medical Equipment 1 04 05 100 -
Semi-Expendable Other Machinery and Equipment 1 04 05 190 -
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311
School Buildings 1 06 04 020 212 955,858,913.03
Accum Depr'n-School Buildings 1 06 04 021 312
Office Equipment 1 06 05 020 221 4,419,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321
Furniture and Fixtures 1 06 07 010 222 41,426,858.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322
Information & Communication Technology Equip 1 06 05 030 223 39,691,121.27
Books 1 06 07 020 224 -
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329
Medical Equipment 1 06 05 110 233 496,000.00
DepEd-Division Office of Bulacan
TRIAL BALANCE 965,428.62
for the month ending May 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 04-30-2018
PARTICULARS CODE CODE DEBIT
Accum Depr'n- Medical Equipment 1 06 05 111 333
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 7,688,854.44
Accum Depr'n - Books 1 06 07 021 324
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401
Due to Officers & Employees 2 01 01 020 403 -
Due to BIR 2 02 01 010 412
Due to GSIS 2 02 01 020 413
Due to PAG - IBIG 2 02 01 030 414
Due to PHILHEALTH 2 02 01 040 415
Due to Central Office 2 03 01 010 421
Due to Regional Offices 2 03 01 030 422B
Guaranty/Security Deposits Payable 2 04 01 040 426/427
Other Payables 2 99 99 990 439 -
Other Payables 2 99 99 990 439
Other Payables-Provident 2 99 99 990 A 439A
Other Payables 2 99 99 990 B 439B
Other Payables-Bid Document 2 99 99 990 C 439C
Government Equity 3 01 01 010 501
Schools Fees 4 02 02 010 619
Subsidy Income from National Government 4 03 01 010 651
Subsidy from Other National Gov't. Agencies-RO 4 03 01 020 654
Income from Grants and Donations in Kind 4 04 02 020 662
Interest Income 4 02 02 210 664
Other Gains 4 05 01 990 678
Other Fines and Penalties - Service Income 4 02 01 140 679
Income & expense Summary
Gain on Sale of Property, Plant & Equipment 4 05 01 040 682
Salaries and Wages - Regular 5 01 01 010 01 701 990,942,070.28
Salaries and Wages - Casual/Contractual 5 01 01 020 704 2,686,074.67
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 84,260,217.82
Representation Allowance (RA) 5 01 02 020 713 134,000.00
Transportation Allowance (TA) 5 01 02 030 714 181,000.00
Clothing/ Uniform Allowance 5 01 02 040 715 62,316,000.00
Subsistence Allowance 5 01 02 050 716 -
Subsistence Allowance 5 01 02 080 717 -
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 103,901,857.00
Other Bonuses and Allowances 5 01 02 990 B 719B -
Other Bonuses and Allowances 5 01 02 990 -
Honoraria 5 01 02 100 720 -
Hazard Pay 5 01 02 110 721 0.00
Longevity Pay (loyalty) 5 01 02 120 722 15,000.00
Overtime and Night Pay 5 01 02 130 723 233,061.72
DepEd-Division Office of Bulacan
TRIAL BALANCE 965,428.62
for the month ending May 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 04-30-2018
PARTICULARS CODE CODE DEBIT
Cash Gift 5 01 02 150 724 -
Year End Bonus 5 01 02 140 725 -
Life and Retirement Insurance Contributions 5 01 03 010 731 120,111,725.72
PAG-IBIG Contributions 5 01 03 020 732 4,183,600.00
PHILHEALTH Contributions 5 01 03 030 733 13,119,196.73
Employees Compensation Insurance Premiums 5 01 03 040 734 4,313,965.59
Retirement Gratuity 5 01 04 020 740 -
Terminal Leave Benefits 5 01 04 030 742 5,891,036.54
Other Personnel Benefits - step increment 5 01 04 990 B 749B 3,476,181.64
Other Personnel Benefits (Loyalty) 5 01 04 990 A 749A 25,000.00
Other Personnel Benefits (PBB) 5 01 04 990 C 749C 41,004.00
Traveling Expenses - Local 5 02 01 010 751 3,555,335.28
Training Expenses 5 02 02 010 753 2,864,529.52
Office Supplies Expenses 5 02 03 010 755 18,925,177.70
Accountable Forms Expenses 5 02 03 020 756 -
Drugs and Medicine Expenses 5 02 03 070 759 -
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 72,290.13
Textbooks and Instructional Materials Expense 5 02 03 110 763 -
Textbooks and Instructional Materials Expenses 5 02 03 110 02 -
Semi-Expendable Machinery and Equipment Expenses 5 02 03 210 -
-
Other Supplies and Materials Expenses 5 02 03 990 765 528,016.95
Water Expenses 5 02 04 010 766 3,415,778.03
Electricity Expenses 5 02 04 020 767 13,292,330.63
Postage and Courier Services 5 02 05 010 771 6,434.00
Telephone Expenses 5 02 05 020 772 1,292,186.31
Telephone Expenses (Mobile) 5 02 05 020 01 773 55,116.64
Internet Subscription Expenses 5 02 05 030 774 1,287,297.04
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775 -
Membership Dues and Contributions to Organization 5 02 99 060 778 -
Advertising Expenses 5 02 99 010 780 -
Printing and Publication Expenses 5 02 99 020 781 -
Rent Expense 5 02 99 050 782 -
Representation Expenses 5 02 99 030 783 52,300.00
Transportation and Delivery Expenses 5 02 99 040 784 27,411.87
Subscription Expenses 5 02 99 070 786 4,412.50
Legal Services 5 02 11 010 791 -
Auditing Services 5 02 11 020 792 -
Other General Services 5 02 12 990 795 708,973.30
Janitorial Services 5 02 12 020 796 7,018,599.51
Security Services 5 02 12 030 797 3,386,133.78
Other Professional Services 5 02 11 990 799 1,092,950.90
Repairs & Maint.-Bldgs & Other Structures-Buildings 5 02 13 040 01 811 -
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 15,027,522.08
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 99 815 -
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 93,456.00
Repairs and Maintenance - Furniture & Fixtures 5 02 13 070 822 -
Repairs & Maint - Machinery and Equip-ICT Equip 5 02 13 050 03 823 -
DepEd-Division Office of Bulacan
TRIAL BALANCE 965,428.62
for the month ending May 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 04-30-2018
PARTICULARS CODE CODE DEBIT
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 52,819.96
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848 -
Fidelity Bond Premiums 5 02 15 020 892 447,175.08
Insurance Expense 5 02 15 030 893 -
Interest Expense 5 03 01 020 -
Depreciation - Furniture, Fixtures and Books 5 05 01 070 02 924 -
Depreciation - Office Buildings 5 05 01 040 01 911 526,846.12
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 15,047,568.68
Depreciation - Machinery and Equipment 5 05 01 050 02 921 169,789.84
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 829,459.12
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 632,853.70
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 80,967.92
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 15,706.68
Depreciation - Machinery and Equipment 5 05 01 050 13 935 3,616.32
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 62,494.16
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 39,222.32
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969 -
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 -
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 -
Other Maintenance and Operating Expenses-sbm 5 02 99 990 969 -
Other Maintenance and Operating Expenses-bub 5 02 99 990 969 -
Other Maintenance and Operating Expenses 5 02 99 990 969 8,745,992.88
Income & Expense Summary
GRAND TOTAL 3,585,053,288.26
 ok ok

BALANCE 04-30-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

58,182.94
6,000.00

519,063,995.76

22,235,544.14 23,357,026.48
863,100.00
7,330.20 651,108.50 1,200,028.10

94,345.50

1,578,182.32
13,144,313.53
298,467,157.94

2,681,742.89

892,336.72

35,536,647.25

419,426.81
 ok ok

BALANCE 04-30-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
454,825.38

47,012.32

1,838,644.16

645,518.57
13,144,313.53
-

17,902,284.76 1,052,600.00 8,880,116.87

141,225,195.85
6,117,049.67 888,493.05
4,882,313.15 975,337.34 651,927.89
28,800.00 24,800.00 9,800.00
122,888.14 122,408.28 39,257.92
-
- 85,107,480.69
4,240,796.49 1,444,331.62 886,485.19

0.00
(0.00) 863,666.77
15,224.00
-
806,065,345.35
-
2,403,025,757.93 58,182.94
-
-
-
-
91,334.41

-
2,964,218.41
209,296.99
104,156.96
33,500.00
25,000.00
66,000.00

5,000.00
34,181.98
 ok ok

BALANCE 04-30-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

247,720,859.00
369,155.04
4,900.00
19,628.96
5,906.62

5,037,789.13

889,986.37 242,632.76
1,073,448.84 608,625.00
4,928,937.60
600.00

18,755.24

229,486.84 1,838.50
1,014,811.47 1,699.00
3,222,819.17 118,020.18
162.00 2,085.00
209,043.09 137,645.44
13,942.48
416,765.14 15,623.84

6,527.77

14,281.92

163,460.18 1,200.00
1,986,991.02 27,866.66
1,021,819.55
18,400.00 531,967.83

5,507,208.17

2,200.00
 ok ok

BALANCE 04-30-2018 CDJ CKDJ CRJ

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

64,472.25

1,811,240.85 24,887.50

3,585,053,288.26 23,749,752.64 23,749,752.64 534,684,273.34 534,684,273.34 116,365.88

-
- - -
 ok ok
###
CRJ GENERAL JOURNAL BALANCE 05-31-2018
CREDIT DEBIT CREDIT DEBIT CREDIT

58,182.94 -
21,000.00
-
114,827,395.00 411,872,481.96
6,151,967.48 6,151,967.48 -
0.00
-
-
-
-
-
15,185,533.77
0.00
-
5,147.97 5,161.56 978.22 5,451,986.89
(0.00)
956.55 7,173.65 1,468,818.42
-
360,305.38 1,121,356.04
-
768,379.90
-
10,830.11 45,693.66
995,000.00
96,300.00
363,440.00
31,500.00
27,090.00
-
-
-
-
38,313.86
162,195,836.00
33,274,492.54
131,711.53 1,709,893.85
1,299,002.59 970,302,229.15
3,761,892.17 302,229,050.11
4,419,242.28
28,576.02 8,513.43 2,661,680.30
41,426,858.10
212,579.71 1,104,916.43
39,691,121.27
-
1,218.75 128,634.66 35,664,063.16
667,961.00
16,553.21 585.04 403,458.64
496,000.00
 ok ok
###
CRJ GENERAL JOURNAL BALANCE 05-31-2018
CREDIT DEBIT CREDIT DEBIT CREDIT
3,926.67 458,752.05
201,500.00
904.08 47,916.40
1,973,500.00
15,623.54 1,854,267.70
668,675.00
8,273.58 498.75 637,743.74
44,916,678.25 1,299,002.59 38,162,216.57
-
109,830.00
44,916,678.23 52,886,246.12
141,225,195.85 -
6,151,967.48 4,950,623.67 5,804,198.91
71,451,268.01 76,010,171.71
13,800.00
39,737.78
-
85,107,480.69 -
3,682,950.06
-
0.00
863,666.77 -
15,224.00
-
978.22 4,800.02 806,069,167.15
-
120,979,362.48 2,523,946,937.47
-
-
-
-
91,334.41

-
52,078.42 250,610,471.64 295,682.33 1,244,168,999.58
2,895,371.66
20,938,000.00 105,302,374.78
167,500.00
206,000.00
62,382,000.00
-
-
41,004.00 103,942,861.00
-
-
-
0.00
25,000.00 45,000.00
267,243.70
 ok ok
###
CRJ GENERAL JOURNAL BALANCE 05-31-2018
CREDIT DEBIT CREDIT DEBIT CREDIT
-
247,720,859.00
29,656,114.80 150,136,995.56
1,046,900.00 5,235,400.00
3,355,113.90 16,493,939.59
1,046,900.00 5,366,772.21
-
10,928,825.67
3,476,181.64 -
25,000.00 -
41,004.00 -
1,989.80 4,685,964.61
11,250.47 4,557,853.83
545,913.00 187.96 24,399,840.34 ###
600.00
-
-
91,045.37
-
-
-
-
10,830.11 770,172.40
7,539.40 4,439,827.90
184,172.15 173.60 16,817,168.53
8,681.00
11,128.41 1,650,003.25
1,059.47 70,118.59
21,970.09 1,741,656.11
-
-
6,527.77
-
-
52,300.00
41,693.79
4,412.50
-
-
873,633.48
9,033,457.19
4,407,953.33
1,643,318.73
-
225,857.41 20,760,587.66
-
95,656.00
-
-
 ok ok
###
CRJ GENERAL JOURNAL BALANCE 05-31-2018
CREDIT DEBIT CREDIT DEBIT CREDIT
52,819.96
-
511,647.33
-
-
-
131,711.53 658,557.65
3,761,892.17 18,809,460.85
8,513.43 28,576.02 149,727.25
212,579.71 1,042,038.83
128,634.66 1,218.75 760,269.61
585.04 16,553.21 64,999.75
3,926.67 19,633.35
904.08 4,520.40
15,623.54 78,117.70
498.75 8,273.58 31,447.49
-
-
-
-
-
77,177.05 10,659,298.28

116,365.88 485,489,043.62 485,489,043.62 3,815,331,509.99 3,815,331,509.99

-
- - Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,077,268.06
for the month ending June 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 05-31-2018
PARTICULARS CODE CODE DEBIT CREDIT

Petty Cash Fund 1 01 01 020 104 21,000.00

Due from Regional Offices 1 03 04 030 142 15,185,533.77
Advances for operating expenses 1 99 01 010 148 5,451,986.89
Advances to special disbursing officers 1 99 01 030 148 (0.00)
Advances to Officers and Employees 1 99 01 040 148 1,468,818.42
Office Supplies Inventory 1 04 04 010 155 1,121,356.04
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Other Supplies and Materials Inventory 1 04 04 990 165 45,693.66
Semi-Expendable Furniture & Fixtures 1 04 06 010 995,000.00
Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311 1,709,893.85
School Buildings 1 06 04 020 212 970,302,229.15
Accum Depr'n-School Buildings 1 06 04 021 312 302,229,050.11
Office Equipment 1 06 05 020 221 4,419,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321 2,661,680.30
Furniture and Fixtures 1 06 07 010 222 41,426,858.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322 1,104,916.43
Information & Communication Technology Equip 1 06 05 030 223 39,691,121.27
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323 35,664,063.16
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329 403,458.64
Medical Equipment 1 06 05 110 233 496,000.00
Accum Depr'n- Medical Equipment 1 06 05 111 333 458,752.05
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335 47,916.40
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336 1,854,267.70
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350 637,743.74
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 38,162,216.57
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401 52,886,246.12
Due to BIR 2 02 01 010 412 5,804,198.91
Due to GSIS 2 02 01 020 413 76,010,171.71
Due to PAG - IBIG 2 02 01 030 414 13,800.00
Due to PHILHEALTH 2 02 01 040 415 39,737.78
Guaranty/Security Deposits Payable 2 04 01 040 426/427 3,682,950.06
Other Payables 2 99 99 990 B 439B 15,224.00
Government Equity 3 01 01 010 501 806,069,167.15
Subsidy Income from National Government 4 03 01 010 651 2,523,946,937.47
Other Fines and Penalties - Service Income 4 02 01 140 679 91,334.41
Salaries and Wages - Regular 5 01 01 010 01 701 1,244,168,999.58
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,077,268.06
for the month ending June 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 05-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Salaries and Wages - Casual/Contractual 5 01 01 020 704 2,895,371.66
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 105,302,374.78
Representation Allowance (RA) 5 01 02 020 713 167,500.00
Transportation Allowance (TA) 5 01 02 030 714 206,000.00
Clothing/ Uniform Allowance 5 01 02 040 715 62,382,000.00
Subsistence Allowance 5 01 02 050 716 -
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 103,942,861.00
Hazard Pay 5 01 02 110 721 0.00
Longevity Pay (loyalty) 5 01 02 120 722 45,000.00
Overtime and Night Pay 5 01 02 130 723 267,243.70
Year End Bonus 5 01 02 140 725 247,720,859.00
Life and Retirement Insurance Contributions 5 01 03 010 731 150,136,995.56
PAG-IBIG Contributions 5 01 03 020 732 5,235,400.00
PHILHEALTH Contributions 5 01 03 030 733 16,493,939.59
Employees Compensation Insurance Premiums 5 01 03 040 734 5,366,772.21
Terminal Leave Benefits 5 01 04 030 742 10,928,825.67
Other Personnel Benefits 5 01 04 990 749
Traveling Expenses - Local 5 02 01 010 751 4,685,964.61
Training Expenses 5 02 02 010 753 4,557,853.83
Office Supplies Expenses 5 02 03 010 755 24,399,840.34
Accountable Forms Expenses 5 02 03 020 756 600.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 91,045.37
Textbooks and Instructional Materials Expense 5 02 03 110 763 -
Other Supplies and Materials Expenses 5 02 03 990 765 770,172.40
Water Expenses 5 02 04 010 766 4,439,827.90
Electricity Expenses 5 02 04 020 767 16,817,168.53
Postage and Courier Services 5 02 05 010 771 8,681.00
Telephone Expenses 5 02 05 020 772 1,650,003.25
Telephone Expenses (Mobile) 5 02 05 020 01 773 70,118.59
Internet Subscription Expenses 5 02 05 030 774 1,741,656.11
Advertising Expenses 5 02 99 010 780 6,527.77
Representation Expenses 5 02 99 030 783 52,300.00
Transportation and Delivery Expenses 5 02 99 040 784 41,693.79
Subscription Expenses 5 02 99 070 786 4,412.50
Other General Services 5 02 12 990 795 873,633.48
Janitorial Services 5 02 12 020 796 9,033,457.19
Security Services 5 02 12 030 797 4,407,953.33
Other Professional Services 5 02 11 990 799 1,643,318.73
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 20,760,587.66
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 95,656.00
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 52,819.96
Fidelity Bond Premiums 5 02 15 020 892 511,647.33
Depreciation - Office Buildings 5 05 01 040 01 911 658,557.65
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 18,809,460.85
Depreciation - Machinery and Equipment 5 05 01 050 02 921 149,727.25
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 1,042,038.83
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 760,269.61
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 64,999.75
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 19,633.35
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,077,268.06
for the month ending June 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 05-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Depreciation - Machinery and Equipment 5 05 01 050 13 935 4,520.40
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 78,117.70
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 31,447.49
Other Maintenance and Operating Expenses 5 02 99 990 969 10,659,298.28
Income & Expense Summary
GRAND TOTAL 3,815,331,509.99 3,815,331,509.99
-
-
 OK ok

CKDJ CDJ CKDJ- TRUST FUND

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

228,216.18

19,244,519.92 16,938,354.83
95,037.46
244,480.00 3,975.64 53,302.00
82,770.02

79,600.00

66,211.46
192,099.66
143,135,442.46 189,820.75
9,800.00 2,600.00
39,257.92 7,796.08

949,950.63
 OK ok

CKDJ CDJ CKDJ- TRUST FUND

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
27,990.23
28,865.23
33,500.00
25,000.00

282,150.00

1,213,360.35
10,000.00
12,733.28
36,225.00
107,624.36
1,300.00
3,898.04
1,478.11
685,234.54
212,568.05
219,537.15 658,182.39
2,053,920.00 545,854.86
4,561,855.64

22,165.86
19,233,340.00
224,797.54
2,930.00 651,225.93
108,859.20 1,797,163.35
240.00
104,493.95 172,413.85
12,055.18
11,991.99 302,370.15

7,119.24

16,200.00 94,079.79
23,000.00 1,510,852.71
800,174.97
309,117.19 9,200.00
4,919,334.50

39,142.00
 OK ok

CKDJ CDJ CKDJ- TRUST FUND

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

14,138.00 370,632.89

415,326,347.65 415,326,347.65 16,991,656.83 16,991,656.83 - -

- - -
 ok ok

CKDJ CRJ AP for adjustment 1/12

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

16,288.58

64,252.81

45,574.23
 ok ok

CKDJ CRJ AP for adjustment 1/12

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

2,390.00
 ok ok

CKDJ CRJ AP for adjustment 1/12

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

- - 128,505.62 128,505.62 - - -

- - -
 ok
###
adjustment 1/12/2018 Aust Aid GENERAL JOURNAL BALANCE 06-30-2018
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

249,216.18
15,185,533.77
575.11 3,145.03 7,739,293.48
95,037.46
3,975.64 1,659,996.42
196,119.45 1,008,006.61
768,379.90
4,247.51 41,446.15
995,000.00
96,300.00
363,440.00
31,500.00
27,090.00
38,313.86
162,195,836.00
33,274,492.54
131,711.53 1,841,605.38
970,302,229.15
3,761,892.17 305,990,942.28
4,419,242.28
8,513.43 2,670,193.73
41,426,858.10
212,579.71 1,317,496.14
39,770,721.27
72,123.69 35,736,186.85
667,961.00
403,458.64
496,000.00
3,926.67 462,678.72
201,500.00
904.08 48,820.48
1,973,500.00
15,623.54 1,869,891.24
668,675.00
498.75 638,242.49
38,162,216.57
109,830.00
79,635.37 52,899,670.03
5,252,946.72 4,742,812.31 5,486,164.16
79,635.37 71,454,565.91 4,439,480.54
6,600.00
8,275.94
3,682,950.06
15,224.00
3,145.03 806,066,022.12
218.80 8,314,714.72 2,532,197,180.58
91,334.41
246,493,049.00 55,888.05 1,491,510,536.93
 ok
###
adjustment 1/12/2018 Aust Aid GENERAL JOURNAL BALANCE 06-30-2018
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
2,923,361.89
20,882,000.00 126,213,240.01
201,000.00
231,000.00
62,382,000.00
282,150.00
103,942,861.00
1,213,360.35
55,000.00
279,976.98
247,757,084.00
29,579,165.88 179,823,785.80
1,044,100.00 6,280,800.00
3,346,435.31 19,844,272.94
1,044,100.00 6,412,350.32
11,614,060.21
212,568.05
5,563,684.15
12,834.59 7,170,463.28
373,349.24 0.30 29,335,044.92 ###
600.00
113,211.23
19,230,950.00
4,247.51 999,217.45
4,396.25 5,098,380.08
104,850.72 574.81 18,827,466.99
8,921.00
8,954.47 1,935,865.52
320.84 82,494.61
16,360.88 2,072,379.13
6,527.77
52,300.00
48,813.03
4,412.50
983,913.27
10,567,309.90
5,208,128.30
1,961,635.92
186,676.55 25,866,598.71
95,656.00
52,819.96
550,789.33
131,711.53 790,269.18
3,761,892.17 22,571,353.02
8,513.43 158,240.68
212,579.71 1,254,618.54
72,123.69 832,393.30
64,999.75
3,926.67 23,560.02
 ok
###
adjustment 1/12/2018 Aust Aid GENERAL JOURNAL BALANCE 06-30-2018
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
904.08 5,424.48
15,623.54 93,741.24
498.75 31,946.24
17,194.90 11,061,264.07

- - - 320,977,045.46 320,977,045.46 3,755,872,417.79 3,755,872,417.79

-
- - - Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,178,359.47
for the month ending July 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 06-30-2018
PARTICULARS CODE CODE DEBIT CREDIT

Cash - Collecting Officers 1 01 01 010 102 0

Petty Cash Fund 1 01 01 020 104 249,216.18
Advances for Payroll 1 99 01 020 106 -
Cash - National Treasury, MDS 1 01 04 040 108 (0.00)
Cash-TRA 1 01 04 070 -
Cash in Bank - Local Currency, CA 1 01 02 020 111 0.00
Accounts Receivable 1 03 01 010 121 -
Due from officers & Employees 1 03 05 020 123 -
Due from NGAs 1 03 03 010 136 -
Due from GOCCs 1 03 03 020 137 -
Due from Central Office 1 03 04 010 141 -
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Due from Operating Units 1 03 04 040 143 0.00
Receivables- Disallowances/ Charges 1 03 05 010 146 -
Advances for operating expenses 1 99 01 010 148 7,739,293.48
Advances to special disbursing officers 1 99 01 030 148 95,037.46
Advances to Officers and Employees 1 99 01 040 148 1,659,996.42
Other Receivables 1 03 05 990 149 -
Office Supplies Inventory 1 04 04 010 155 1,008,006.61
Non-Accountable Forms Inventory 1 04 04 030 155 -
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Textbooks & Instructional Materials for Distribution 1 04 02 070 163 -
Other Supplies and Materials Inventory 1 04 04 990 165 41,446.15
Semi-Expendable Furniture & Fixtures 1 04 06 010 995,000.00
Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Semi-Expendable Technical and Scientific Equipment 1 04 05 130 -
Semi-Expendable Communications Equipment 1 04 05 070 -
Semi-Expendable Medical Equipment 1 04 05 100 -
Semi-Expendable Other Machinery and Equipment 1 04 05 190 -
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311 1,841,605.38
School Buildings 1 06 04 020 212 970,302,229.15
Accum Depr'n-School Buildings 1 06 04 021 312 305,990,942.28
Office Equipment 1 06 05 020 221 4,419,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321 2,670,193.73
Furniture and Fixtures 1 06 07 010 222 41,426,858.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322 1,317,496.14
Information & Communication Technology Equip 1 06 05 030 223 39,770,721.27
Books 1 06 07 020 224 -
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323 35,736,186.85
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329 403,458.64
Medical Equipment 1 06 05 110 233 496,000.00
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,178,359.47
for the month ending July 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 06-30-2018
PARTICULARS CODE CODE DEBIT CREDIT
Accum Depr'n- Medical Equipment 1 06 05 111 333 462,678.72
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335 48,820.48
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336 1,869,891.24
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350 638,242.49
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 38,162,216.57
Accum Depr'n - Books 1 06 07 021 324 -
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401 52,899,670.03
Due to Officers & Employees 2 01 01 020 403 -
Due to BIR 2 02 01 010 412 5,486,164.16
Due to GSIS 2 02 01 020 413 4,439,480.54
Due to PAG - IBIG 2 02 01 030 414 6,600.00
Due to PHILHEALTH 2 02 01 040 415 8,275.94
Due to Central Office 2 03 01 010 421 -
Due to Regional Offices 2 03 01 030 422B -
Guaranty/Security Deposits Payable 2 04 01 040 426/427 3,682,950.06
Other Payables 2 99 99 990 439 -
Other Payables 2 99 99 990 439 0.00
Other Payables-Provident 2 99 99 990 A 439A (0.00)
Other Payables 2 99 99 990 B 439B 15,224.00
Other Payables-Bid Document 2 99 99 990 C 439C -
Government Equity 3 01 01 010 501 806,066,022.12
Schools Fees 4 02 02 010 619 -
Subsidy Income from National Government 4 03 01 010 651 2,532,197,180.58
Subsidy from Other National Gov't. Agencies-RO 4 03 01 020 654 -
Income from Grants and Donations in Kind 4 04 02 020 662 -
Interest Income 4 02 02 210 664 -
Other Gains 4 05 01 990 678 -
Other Fines and Penalties - Service Income 4 02 01 140 679 91,334.41
Income & expense Summary
Gain on Sale of Property, Plant & Equipment 4 05 01 040 682 -
Salaries and Wages - Regular 5 01 01 010 01 701 1,491,510,536.93
Salaries and Wages - Casual/Contractual 5 01 01 020 704 2,923,361.89
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 126,213,240.01
Representation Allowance (RA) 5 01 02 020 713 201,000.00
Transportation Allowance (TA) 5 01 02 030 714 231,000.00
Clothing/ Uniform Allowance 5 01 02 040 715 62,382,000.00
Subsistence Allowance 5 01 02 050 716 282,150.00
Laundry Allowance 5 01 02 060 717 -
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 103,942,861.00
Hazard Pay 5 01 02 110 721 1,213,360.35
Longevity Pay (loyalty) 5 01 02 120 722 55,000.00
Overtime and Night Pay 5 01 02 130 723 279,976.98
Year End Bonus 5 01 02 140 725 247,757,084.00
Life and Retirement Insurance Contributions 5 01 03 010 731 179,823,785.80
PAG-IBIG Contributions 5 01 03 020 732 6,280,800.00
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,178,359.47
for the month ending July 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 06-30-2018
PARTICULARS CODE CODE DEBIT CREDIT
PHILHEALTH Contributions 5 01 03 030 733 19,844,272.94
Employees Compensation Insurance Premiums 5 01 03 040 734 6,412,350.32
Terminal Leave Benefits 5 01 04 030 742 11,614,060.21
Other Personnel Benefits 5 01 04 990 749 212,568.05
Traveling Expenses - Local 5 02 01 010 751 5,563,684.15
Training Expenses 5 02 02 010 753 7,170,463.28
Office Supplies Expenses 5 02 03 010 755 29,335,044.92
Accountable Forms Expenses 5 02 03 020 756 600.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 113,211.23
Textbooks and Instructional Materials Expense 5 02 03 110 763 19,230,950.00
Other Supplies and Materials Expenses 5 02 03 990 765 999,217.45
Water Expenses 5 02 04 010 766 5,098,380.08
Electricity Expenses 5 02 04 020 767 18,827,466.99
Postage and Courier Services 5 02 05 010 771 8,921.00
Telephone Expenses 5 02 05 020 772 1,935,865.52
Telephone Expenses (Mobile) 5 02 05 020 01 773 82,494.61
Internet Subscription Expenses 5 02 05 030 774 2,072,379.13
Advertising Expenses 5 02 99 010 780 6,527.77
Printing and Publication Expenses 5 02 99 020 781 -
Representation Expenses 5 02 99 030 783 52,300.00
Transportation and Delivery Expenses 5 02 99 040 784 48,813.03
Subscription Expenses 5 02 99 070 786 4,412.50
Auditing Services 5 02 11 020 792 -
Other General Services 5 02 12 990 795 983,913.27
Janitorial Services 5 02 12 020 796 10,567,309.90
Security Services 5 02 12 030 797 5,208,128.30
Other Professional Services 5 02 11 990 799 1,961,635.92
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 25,866,598.71
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 95,656.00
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 52,819.96
Fidelity Bond Premiums 5 02 15 020 892 550,789.33
Depreciation - Office Buildings 5 05 01 040 01 911 790,269.18
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 22,571,353.02
Depreciation - Machinery and Equipment 5 05 01 050 02 921 158,240.68
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 1,254,618.54
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 832,393.30
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 64,999.75
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 23,560.02
Depreciation - Machinery and Equipment 5 05 01 050 13 935 5,424.48
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 93,741.24
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 31,946.24
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 -
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 -
Other Maintenance and Operating Expenses 5 02 99 990 969 11,061,264.07
GRAND TOTAL 3,755,872,417.79 3,755,872,417.79
-
-
 ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

68,642.21 68,642.21
340,527.19

364,954,320.27

21,639,721.57 20,414,518.47 2,898.62

5,925,820.64 420,030.30
1,517,100.00 1,053,896.78 202.70

743,936.71

45,000.00

45,900.00

160,765.00
 ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

5,627,816.00 66,211.46
139,579,191.65
572,934.33
72,488,545.35 2,262,992.69
2,600.00 126,000.00
7,796.08 353,807.64

84,583,564.46
508,271.85

939,977.18

68,642.21

10,573,858.91 65,540.89

962,042.00
33,500.00
25,000.00
96,000.00
249,525.00
24,952.50

4,983,591.71
5,000.00
50,336.62

1,257,742.63
63,000.00
 ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
176,903.82
61,943.11
545,118.93
970,173.13
347,377.00 739,660.32
593,262.00 1,615,773.41
8,055.00 5,260,487.51

341,290.50
31,467.83
14,032,110.00
259.00 170,293.72
2,250.00 944,719.57
109,126.52 3,543,387.98
1,455.00 3,654.00
95,219.13 188,243.35
9,160.78
13,248.79 385,673.89

44,032.00

5,000.00

106,050.44
28,000.00 1,848,456.00
909,360.95
383,517.82
21,150.00 3,760,462.38
91,080.85
67,150.90
77,946.50

277,200.00
123,766.02
16,869.00 677,392.52
368,778,326.78 368,778,326.78 21,888,445.55 21,888,445.55 137,284.42 137,284.42

- - -
 ok
###
GENERAL JOURNAL BALANCE 07-31-2018
DEBIT CREDIT DEBIT CREDIT

-
589,743.37
-
1,066,462,040.00 701,507,719.73
5,251,533.85 5,251,533.85 -
0.00
-
-
-
-
-
15,185,533.77
0.00
-
1,763.15 8,963,361.11
5,600,827.80
66,211.46 12,606.45 2,176,601.95
-
501,652.49 1,250,290.83
-
768,379.90
-
30,151.93 11,294.22
995,000.00
96,300.00
363,440.00
31,500.00
27,090.00
-
-
-
-
38,313.86
162,195,836.00
33,274,492.54
131,711.53 1,973,316.91
970,302,229.15
2,537,744.16 308,528,686.44
4,464,242.28
150,360.20 2,820,553.93
41,472,758.10
1,228,257.98 89,238.16
39,931,486.27
-
208,790.04 35,944,976.89
667,961.00
403,458.64
496,000.00
 ok
###
GENERAL JOURNAL BALANCE 07-31-2018
DEBIT CREDIT DEBIT CREDIT
3,926.67 466,605.39
201,500.00
19,889.83 68,710.31
1,973,500.00
4,933.75 1,874,824.99
668,675.00
4,978.75 643,221.24
38,162,216.57
-
109,830.00
15,200.00 68,773.96 47,259,216.53
139,579,191.65 -
5,254,096.35 4,920,215.69 5,725,217.83
71,504,737.20 5,718,665.08
130,000.00
354,287.50
-
84,583,564.46 -
4,191,221.91
-
0.00
939,977.18 -
15,224.00
-
12,606.45 806,053,415.67
-
1,071,713,573.85 3,603,842,112.22
-
-
-
-
91,334.41

-
245,320,901.00 129,121.90 1,747,210,634.05
2,923,361.89
20,778,000.00 147,953,282.01
234,500.00
256,000.00
62,478,000.00
531,675.00
24,952.50
103,942,861.00
6,196,952.06
60,000.00
330,313.60
247,757,084.00
29,438,508.12 210,520,036.55
1,038,900.00 7,382,700.00
 ok
###
GENERAL JOURNAL BALANCE 07-31-2018
DEBIT CREDIT DEBIT CREDIT
3,330,325.94 23,351,502.70
1,038,900.00 7,513,193.43
12,159,179.14
1,182,741.18
7,603.56 6,643,117.91
48,755.10 9,428,253.79
706,471.91 35,310,059.34 ###
600.00
341,290.50
144,679.06
33,263,060.00
30,151.93 1,199,922.10
12,361.94 6,057,711.59
218,282.58 22,698,264.07
14,030.00
10,701.12 13,440.00 2,216,589.12
297.99 91,953.38
22,508.01 2,493,809.82
6,527.77
44,032.00
52,300.00
53,813.03
4,412.50
13,440.00 13,440.00
1,089,963.71
12,443,765.90
6,117,489.25
9,200.00 2,335,953.74
155,638.69 29,803,849.78
186,736.85
119,970.86
628,735.83
131,711.53 921,980.71
2,537,744.16 25,109,097.18
150,360.20 308,600.88
1,228,257.98 26,360.56
208,790.04 1,041,183.34
64,999.75
3,926.67 27,486.69
19,889.83 25,314.31
4,933.75 98,674.99
4,978.75 36,924.99
277,200.00
123,766.02
37,908.17 159.59 11,793,274.17
1,383,556,096.67 1,383,556,096.67 4,826,194,288.05 4,826,194,288.05
-
- Certified Correct:
 ok
###
GENERAL JOURNAL BALANCE 07-31-2018
DEBIT CREDIT DEBIT CREDIT

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,566,259.96
for the month ending August 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 07-31-2018
PARTICULARS CODE CODE DEBIT CREDIT

Semi-Expendable Furniture & Fixtures 1 04 06 010 995,000.00

Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Semi-Expendable Technical and Scientific Equipment 1 04 05 130 -
Semi-Expendable Communications Equipment 1 04 05 070 -
Semi-Expendable Medical Equipment 1 04 05 100 -
Semi-Expendable Other Machinery and Equipment 1 04 05 190 -
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311 1,973,316.91
School Buildings 1 06 04 020 212 970,302,229.15
Accum Depr'n-School Buildings 1 06 04 021 312 308,528,686.44
Office Equipment 1 06 05 020 221 4,464,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321 2,820,553.93
Furniture and Fixtures 1 06 07 010 222 41,472,758.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322 89,238.16
Information & Communication Technology Equip 1 06 05 030 223 39,931,486.27
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323 35,944,976.89
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329 403,458.64
Medical Equipment 1 06 05 110 233 496,000.00
Accum Depr'n- Medical Equipment 1 06 05 111 333 466,605.39
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335 68,710.31
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336 1,874,824.99
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350 643,221.24
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 38,162,216.57
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401 47,259,216.53
Due to Officers & Employees 2 01 01 020 403 -
Due to BIR 2 02 01 010 412 5,725,217.83
Due to GSIS 2 02 01 020 413 5,718,665.08
Due to PAG - IBIG 2 02 01 030 414 130,000.00
Due to PHILHEALTH 2 02 01 040 415 354,287.50
Due to Central Office 2 03 01 010 421 -
Due to Regional Offices 2 03 01 030 422B -
Guaranty/Security Deposits Payable 2 04 01 040 426/427 4,191,221.91
Other Payables 2 99 99 990 439 -
Other Payables 2 99 99 990 439 0.00
Other Payables-Provident 2 99 99 990 A 439A (0.00)
Other Payables 2 99 99 990 B 439B 15,224.00
Other Payables-Bid Document 2 99 99 990 C 439C -
Government Equity 3 01 01 010 501 806,053,415.67
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,566,259.96
for the month ending August 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 07-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Schools Fees 4 02 02 010 619 -
Subsidy Income from National Government 4 03 01 010 651 3,603,842,112.22
Subsidy from Other National Gov't. Agencies-RO 4 03 01 020 654 -
Income from Grants and Donations in Kind 4 04 02 020 662 -
Interest Income 4 02 02 210 664 -
Other Gains 4 05 01 990 678 -
Other Fines and Penalties - Service Income 4 02 01 140 679 91,334.41
Income & expense Summary
Gain on Sale of Property, Plant & Equipment 4 05 01 040 682 -
Salaries and Wages - Regular 5 01 01 010 01 701 1,747,210,634.05
Salaries and Wages - Casual/Contractual 5 01 01 020 704 2,923,361.89
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 147,953,282.01
Representation Allowance (RA) 5 01 02 020 713 234,500.00
Transportation Allowance (TA) 5 01 02 030 714 256,000.00
Clothing/ Uniform Allowance 5 01 02 040 715 62,478,000.00
Subsistence Allowance 5 01 02 050 716 531,675.00
Laundry Allowance 5 01 02 060 717 24,952.50
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 103,942,861.00
Other Bonuses and Allowances 5 01 02 990 B 719B -
Other Bonuses and Allowances 5 01 02 990 -
Honoraria 5 01 02 100 720 -
Hazard Pay 5 01 02 110 721 6,196,952.06
Longevity Pay (loyalty) 5 01 02 120 722 60,000.00
Overtime and Night Pay 5 01 02 130 723 330,313.60
Cash Gift 5 01 02 150 724 -
Year End Bonus 5 01 02 140 725 247,757,084.00
Life and Retirement Insurance Contributions 5 01 03 010 731 210,520,036.55
PAG-IBIG Contributions 5 01 03 020 732 7,382,700.00
PHILHEALTH Contributions 5 01 03 030 733 23,351,502.70
Employees Compensation Insurance Premiums 5 01 03 040 734 7,513,193.43
Retirement Gratuity 5 01 04 020 740 -
Terminal Leave Benefits 5 01 04 030 742 12,159,179.14
Other Personnel Benefits 5 01 04 990 749 1,182,741.18
Traveling Expenses - Local 5 02 01 010 751 6,643,117.91
Training Expenses 5 02 02 010 753 9,428,253.79
Office Supplies Expenses 5 02 03 010 755 35,310,059.34
Accountable Forms Expenses 5 02 03 020 756 600.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 341,290.50
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 144,679.06
Textbooks and Instructional Materials Expense 5 02 03 110 763 33,263,060.00
Other Supplies and Materials Expenses 5 02 03 990 765 1,199,922.10
Water Expenses 5 02 04 010 766 6,057,711.59
Electricity Expenses 5 02 04 020 767 22,698,264.07
Postage and Courier Services 5 02 05 010 771 14,030.00
Telephone Expenses 5 02 05 020 772 2,216,589.12
Telephone Expenses (Mobile) 5 02 05 020 01 773 91,953.38
Internet Subscription Expenses 5 02 05 030 774 2,493,809.82
Advertising Expenses 5 02 99 010 780 6,527.77
Printing and Publication Expenses 5 02 99 020 781 44,032.00
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,566,259.96
for the month ending August 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 07-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Representation Expenses 5 02 99 030 783 52,300.00
Transportation and Delivery Expenses 5 02 99 040 784 53,813.03
Subscription Expenses 5 02 99 070 786 4,412.50
Auditing Services 5 02 11 020 792 13,440.00
Other General Services 5 02 12 990 795 1,089,963.71
Janitorial Services 5 02 12 020 796 12,443,765.90
Security Services 5 02 12 030 797 6,117,489.25
Other Professional Services 5 02 11 990 799 2,335,953.74
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 29,803,849.78
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 186,736.85
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 119,970.86
Fidelity Bond Premiums 5 02 15 020 892 628,735.83
Depreciation - Office Buildings 5 05 01 040 01 911 921,980.71
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 25,109,097.18
Depreciation - Machinery and Equipment 5 05 01 050 02 921 308,600.88
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 26,360.56
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 1,041,183.34
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 64,999.75
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 27,486.69
Depreciation - Machinery and Equipment 5 05 01 050 13 935 25,314.31
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 98,674.99
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 36,924.99
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 277,200.00
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 123,766.02
Other Maintenance and Operating Expenses 5 02 99 990 969 11,793,274.17
Bank Charges 5 03 01 040 971
GRAND TOTAL 4,826,194,288.05 4,826,194,288.05
-
-
 ok
###
GENERAL JOURNAL BALANCE 08-31-2018
DEBIT CREDIT DEBIT CREDIT

14,162,602.40 15,167,794.40
96,300.00
363,440.00
31,500.00
27,090.00
476,567.57 476,567.57
-
-
-
38,313.86
162,195,836.00
33,274,492.54
131,711.53 2,105,028.44
978,917,658.51
### 312,296,783.02
4,464,242.28
28,051.95 2,848,605.88
### 562,743.10
3,382.48 92,620.64
348,421.10 40,391,876.37
85,960.10 36,030,936.99
667,961.00
403,458.64
496,000.00
3,926.67 470,532.06
201,500.00
3,616.33 72,326.64
1,973,500.00
1,874,824.99
668,675.00
498.75 643,719.99
10,788,888.88 37,701,754.46
109,830.00
### 37,690,864.20
### -
5,769,570.92 ### 6,569,673.22
### 15,943,709.90
501,200.00
1,387,121.06
-
### -
3,075,414.47
-
0.00
965,529.27 -
15,224.00
-
40,910,015.00 ### 780,130,991.74
 ok
###
GENERAL JOURNAL BALANCE 08-31-2018
DEBIT CREDIT DEBIT CREDIT
-
### 3,681,433,336.10
-
-
-
-
91,334.41

-
255,768,073.00 293,643.01 2,048,515,116.08
3,034,389.79
21,816,000.00 174,069,215.57
268,000.00
281,000.00
62,478,000.00
531,675.00
24,952.50
103,942,861.00
-
-
-
6,184,845.06
60,000.00
400,840.86
-
247,757,084.00
30,692,168.76 246,717,627.80
1,090,800.00 8,726,988.16
3,473,948.38 27,513,283.52
1,090,800.00 8,851,368.20
-
14,845,381.64
1,806,287.44
887.00 988.31 8,525,949.05
35,949.62 10,642,732.33
487,702.99 13.95 41,570,961.54 ###
600.00
341,290.50
165,467.20
33,278,000.00
14,890.62 1,487,311.61
11,712.30 7,154,362.87
270,076.73 27,299,628.99
14,791.00
9,140.06 2,414,742.83
1,068.78 110,001.85
21,822.51 3,023,437.65
6,527.77
44,032.00
 ok
###
GENERAL JOURNAL BALANCE 08-31-2018
DEBIT CREDIT DEBIT CREDIT
52,300.00
211,888.03
4,412.50
17,920.00
1,208,986.51
2,091.23 14,448,120.77
7,070,891.24
2,585,406.90
157,439.37 33,131,742.73
246,459.15
119,970.86
682,623.08
131,711.53 1,053,692.24
3,768,096.58 28,877,193.76
28,051.95 336,652.83
3,382.48 29,743.04
85,960.10 1,127,143.44
64,999.75
3,926.67 31,413.36
3,616.33 28,930.64
98,674.99
498.75 37,423.74
4,892,436.00
655,633.63
41,218.85 12,319,962.11
1,200.00
469,125,518.64 ### 4,883,677,706.39 4,883,677,706.39
-
- Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,687,815.01
for the month ending September 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 08-31-2018
PARTICULARS CODE CODE DEBIT CREDIT

Petty Cash Fund 1 01 01 020 104 784,109.12

Due from Regional Offices 1 03 04 030 142 15,185,533.77
Advances for operating expenses 1 99 01 010 148 10,236,238.31
Advances to special disbursing officers 1 99 01 030 148 5,467,556.51
Advances to Officers and Employees 1 99 01 040 148 911,101.95
Office Supplies Inventory 1 04 04 010 155 1,001,056.58
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Other Supplies and Materials Inventory 1 04 04 990 165 11,294.22
Semi-Expendable Furniture & Fixtures 1 04 06 010 15,167,794.40
Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Semi-Expendable Technical and Scientific Equipment 1 04 05 130 476,567.57
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311 2,105,028.44
School Buildings 1 06 04 020 212 978,917,658.51
Accum Depr'n-School Buildings 1 06 04 021 312 312,296,783.02
Office Equipment 1 06 05 020 221 4,464,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321 2,848,605.88
Furniture and Fixtures 1 06 07 010 222 562,743.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322 92,620.64
Information & Communication Technology Equip 1 06 05 030 223 40,391,876.37
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323 36,030,936.99
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329 403,458.64
Medical Equipment 1 06 05 110 233 496,000.00
Accum Depr'n- Medical Equipment 1 06 05 111 333 470,532.06
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335 72,326.64
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336 1,874,824.99
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350 643,719.99
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 37,701,754.46
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401 37,690,864.20
Due to BIR 2 02 01 010 412 6,569,673.22
Due to GSIS 2 02 01 020 413 15,943,709.90
Due to PAG - IBIG 2 02 01 030 414 501,200.00
Due to PHILHEALTH 2 02 01 040 415 1,387,121.06
Guaranty/Security Deposits Payable 2 04 01 040 426/427 3,075,414.47
Other Payables 2 99 99 990 B 439B 15,224.00
Government Equity 3 01 01 010 501 780,130,991.74
Subsidy Income from National Government 4 03 01 010 651 3,681,433,336.10
Other Fines and Penalties - Service Income 4 02 01 140 679 91,334.41
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,687,815.01
for the month ending September 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 08-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Salaries and Wages - Regular 5 01 01 010 01 701 2,048,515,116.08
Salaries and Wages - Casual/Contractual 5 01 01 020 704 3,034,389.79
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 174,069,215.57
Representation Allowance (RA) 5 01 02 020 713 268,000.00
Transportation Allowance (TA) 5 01 02 030 714 281,000.00
Clothing/ Uniform Allowance 5 01 02 040 715 62,478,000.00
Subsistence Allowance 5 01 02 050 716 531,675.00
Laundry Allowance 5 01 02 060 717 24,952.50
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 103,942,861.00
Hazard Pay 5 01 02 110 721 6,184,845.06
Longevity Pay (loyalty) 5 01 02 120 722 60,000.00
Overtime and Night Pay 5 01 02 130 723 400,840.86
Year End Bonus 5 01 02 140 725 247,757,084.00
Life and Retirement Insurance Contributions 5 01 03 010 731 246,717,627.80
PAG-IBIG Contributions 5 01 03 020 732 8,726,988.16
PHILHEALTH Contributions 5 01 03 030 733 27,513,283.52
Employees Compensation Insurance Premiums 5 01 03 040 734 8,851,368.20
Terminal Leave Benefits 5 01 04 030 742 14,845,381.64
Other Personnel Benefits 5 01 04 990 749 1,806,287.44
Traveling Expenses - Local 5 02 01 010 751 8,525,949.05
Training Expenses 5 02 02 010 753 10,642,732.33
Office Supplies Expenses 5 02 03 010 755 41,570,961.54
Accountable Forms Expenses 5 02 03 020 756 600.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 341,290.50
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 165,467.20
Textbooks and Instructional Materials Expense 5 02 03 110 763 33,278,000.00
Other Supplies and Materials Expenses 5 02 03 990 765 1,487,311.61
Water Expenses 5 02 04 010 766 7,154,362.87
Electricity Expenses 5 02 04 020 767 27,299,628.99
Postage and Courier Services 5 02 05 010 771 14,791.00
Telephone Expenses 5 02 05 020 772 2,414,742.83
Telephone Expenses (Mobile) 5 02 05 020 01 773 110,001.85
Internet Subscription Expenses 5 02 05 030 774 3,023,437.65
Advertising Expenses 5 02 99 010 780 6,527.77
Printing and Publication Expenses 5 02 99 020 781 44,032.00
Representation Expenses 5 02 99 030 783 52,300.00
Transportation and Delivery Expenses 5 02 99 040 784 211,888.03
Subscription Expenses 5 02 99 070 786 4,412.50
Auditing Services 5 02 11 020 792 17,920.00
Other General Services 5 02 12 990 795 1,208,986.51
Janitorial Services 5 02 12 020 796 14,448,120.77
Security Services 5 02 12 030 797 7,070,891.24
Other Professional Services 5 02 11 990 799 2,585,406.90
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 33,131,742.73
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 246,459.15
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 119,970.86
Fidelity Bond Premiums 5 02 15 020 892 682,623.08
Depreciation - Office Buildings 5 05 01 040 01 911 1,053,692.24
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 28,877,193.76
DepEd-Division Office of Bulacan
TRIAL BALANCE 1,687,815.01
for the month ending September 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 08-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Depreciation - Machinery and Equipment 5 05 01 050 02 921 336,652.83
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 29,743.04
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 1,127,143.44
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 64,999.75
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 31,413.36
Depreciation - Machinery and Equipment 5 05 01 050 13 935 28,930.64
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 98,674.99
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 37,423.74
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 4,892,436.00
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 655,633.63
Other Maintenance and Operating Expenses 5 02 99 990 969 12,319,962.11
Bank Charges 5 03 01 040 971 1,200.00
Other Financial Charges 979
GRAND TOTAL 4,883,677,706.39 4,883,677,706.39
-
-
 OK OK ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

210,787.37

18,167,192.07 22,013,800.94 3,324.87

2,686,752.00 5,002,487.40
1,761,000.00 127,548.00 383,600.00
56,601.28

20,115,784.27

20,115,784.27

20,115,784.27
1,577,985.67
66,716,831.65 3,196,332.69
447,000.00 129,000.00
1,386,641.20 380,336.20
3,154,485.38 2,011,578.43

184,784.60
 OK OK ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
14,435,562.48 181,459.73
459,213.29
1,263,386.81
33,500.00
25,000.00

5,000.00
47,789.48

1,788,404.81
64,500.00
190,168.10
66,624.99
2,768,580.41
272,806.53
176,011.00 495,272.05
329,791.00 1,113,248.36
33,642.00 6,549,575.41

289,733.85
8,801.52

397.00 233,959.35
3,330.00 1,269,559.44
106,464.72 4,580,712.39
580.00 1,749.00
2,565.72 129,045.33
8,728.87
86,675.01 481,402.07

7,800.00

4,480.00
152,281.32
2,125,905.14
1,077,802.16
252,803.14
3,425,862.44
7,417.00
450.00
85,369.64
 OK OK ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

4,798,818.00
66,521.40
30,292.50 393,922.32
1,600.00
7,449.00
401,874,721.44 401,874,721.44 27,399,888.34 27,399,888.34 369,569.20 369,569.20

- - -
 ok
###
GENERAL JOURNAL BALANCE 09-30-2018
DEBIT CREDIT DEBIT CREDIT

2,000.00 996,896.49
15,185,533.77
6,386,304.57
3,151,821.11
2,000.00 2,414,049.95
1,057,657.86
768,379.90
113,496.09 33,719.73 91,070.58
15,167,794.40
96,300.00
363,440.00
31,500.00
27,090.00
476,567.57
38,313.86
162,195,836.00
33,274,492.54
131,711.53 2,236,739.97
999,033,442.78
3,768,096.58 316,064,879.60
4,464,242.28
28,051.95 2,876,657.83
562,743.10
3,382.48 96,003.12
40,391,876.37
35,561.63 36,066,498.62
667,961.00
403,458.64
496,000.00
667.96 471,200.02
201,500.00
3,616.33 75,942.97
1,973,500.00
1,874,824.99
668,675.00
498.75 644,218.74
17,585,970.19
109,830.00
17,575,079.93
6,607,153.52 4,958,018.96 6,498,524.33
76,904,119.81 29,327,330.75
183,200.00
380,816.06
1,932,507.52
15,224.00
780,130,991.74
14,467.63 11,024,539.50 3,692,258,623.37
91,334.41
 ok
###
GENERAL JOURNAL BALANCE 09-30-2018
DEBIT CREDIT DEBIT CREDIT
265,453,725.00 253,075.77 2,327,969,868.06
3,493,603.08
22,752,000.00 198,084,602.38
301,500.00
306,000.00
62,478,000.00
531,675.00
24,952.50
103,942,861.00
6,184,845.06
65,000.00
448,630.34
247,757,084.00
31,854,447.00 280,360,479.61
1,137,600.00 9,929,088.16
3,606,588.10 31,310,039.72
1,137,600.00 10,055,593.19
17,613,962.05
2,079,093.97
9,197,232.10
13,544.69 12,099,316.38
242,620.50 48,396,799.45 ###
600.00
631,024.35
174,268.72
33,278,000.00
46,531.99 113,496.09 1,654,703.86
15,456.95 8,442,709.26
273,041.93 32,259,848.03
17,120.00
7,231.53 2,553,585.41
1,113.38 119,844.10
24,908.98 3,616,423.71
6,527.77
44,032.00
52,300.00
219,688.03
4,412.50
22,400.00
1,361,267.83
16,574,025.91
8,148,693.40
2,838,210.04
135,663.94 36,693,269.11
253,876.15
120,420.86
767,992.72
131,711.53 1,185,403.77
3,768,096.58 32,645,290.34
 ok
###
GENERAL JOURNAL BALANCE 09-30-2018
DEBIT CREDIT DEBIT CREDIT
28,051.95 364,704.78
3,382.48 33,125.52
35,561.63 1,162,705.07
64,999.75
667.96 32,081.32
3,616.33 32,546.97
98,674.99
498.75 37,922.49
9,691,254.00
722,155.03
14,507.52 12,758,684.45
2,800.00
7,449.00
348,449,825.46 348,449,825.46 4,889,204,056.61 4,889,204,056.61
-
- Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending October 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 09-30-2018
PARTICULARS CODE CODE DEBIT CREDIT

Cash - Collecting Officers 1 01 01 010 102 0

Petty Cash Fund 1 01 01 020 104 996,896.49
Advances for Payroll 1 99 01 020 106 -
Cash - National Treasury, MDS 1 01 04 040 108 (0.00)
Cash-TRA 1 01 04 070 -
Cash in Bank - Local Currency, CA 1 01 02 020 111 0.00
Accounts Receivable 1 03 01 010 121 -
Due from officers & Employees 1 03 05 020 123 -
Due from NGAs 1 03 03 010 136 -
Due from GOCCs 1 03 03 020 137 -
Due from Central Office 1 03 04 010 141 -
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Due from Operating Units 1 03 04 040 143 0.00
Receivables- Disallowances/ Charges 1 03 05 010 146 -
Advances for operating expenses 1 99 01 010 148 6,386,304.57
Advances to special disbursing officers 1 99 01 030 148 3,151,821.11
Advances to Officers and Employees 1 99 01 040 148 2,414,049.95
Other Receivables 1 03 05 990 149 -
Office Supplies Inventory 1 04 04 010 155 1,057,657.86
Non-Accountable Forms Inventory 1 04 04 030 155 -
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Textbooks & Instructional Materials for Distribution 1 04 02 070 163 -
Other Supplies and Materials Inventory 1 04 04 990 165 91,070.58
Semi-Expendable Furniture & Fixtures 1 04 06 010 15,167,794.40
Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Semi-Expendable Technical and Scientific Equipment 1 04 05 130 476,567.57
Semi-Expendable Communications Equipment 1 04 05 070 -
Semi-Expendable Medical Equipment 1 04 05 100 -
Semi-Expendable Other Machinery and Equipment 1 04 05 190 -
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311 2,236,739.97
School Buildings 1 06 04 020 212 999,033,442.78
Accum Depr'n-School Buildings 1 06 04 021 312 316,064,879.60
Office Equipment 1 06 05 020 221 4,464,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321 2,876,657.83
Furniture and Fixtures 1 06 07 010 222 562,743.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322 96,003.12
Information & Communication Technology Equip 1 06 05 030 223 40,391,876.37
Books 1 06 07 020 224 -
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323 36,066,498.62
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329 403,458.64
Medical Equipment 1 06 05 110 233 496,000.00
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending October 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 09-30-2018
PARTICULARS CODE CODE DEBIT CREDIT
Accum Depr'n- Medical Equipment 1 06 05 111 333 471,200.02
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335 75,942.97
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336 1,874,824.99
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350 644,218.74
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 17,585,970.19
Accum Depr'n - Books 1 06 07 021 324 -
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401 17,575,079.93
Due to Officers & Employees 2 01 01 020 403 -
Due to BIR 2 02 01 010 412 6,498,524.33
Due to GSIS 2 02 01 020 413 29,327,330.75
Due to PAG - IBIG 2 02 01 030 414 183,200.00
Due to PHILHEALTH 2 02 01 040 415 380,816.06
Due to Central Office 2 03 01 010 421 -
Due to Regional Offices 2 03 01 030 422B -
Guaranty/Security Deposits Payable 2 04 01 040 426/427 1,932,507.52
Other Payables 2 99 99 990 439 -
Other Payables 2 99 99 990 439 0.00
Other Payables-Provident 2 99 99 990 A 439A (0.00)
Other Payables 2 99 99 990 B 439B 15,224.00
Other Payables-Bid Document 2 99 99 990 C 439C -
Government Equity 3 01 01 010 501 780,130,991.74
Schools Fees 4 02 02 010 619 -
Subsidy Income from National Government 4 03 01 010 651 3,692,258,623.37
Subsidy from Other National Gov't. Agencies-RO 4 03 01 020 654 -
Income from Grants and Donations in Kind 4 04 02 020 662 -
Interest Income 4 02 02 210 664 -
Other Gains 4 05 01 990 678 -
Other Fines and Penalties - Service Income 4 02 01 140 679 91,334.41
Income & expense Summary
Gain on Sale of Property, Plant & Equipment 4 05 01 040 682 -
Salaries and Wages - Regular 5 01 01 010 01 701 2,327,969,868.06
Salaries and Wages - Casual/Contractual 5 01 01 020 704 3,493,603.08
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 198,084,602.38
Representation Allowance (RA) 5 01 02 020 713 301,500.00
Transportation Allowance (TA) 5 01 02 030 714 306,000.00
Clothing/ Uniform Allowance 5 01 02 040 715 62,478,000.00
Subsistence Allowance 5 01 02 050 716 531,675.00
Laundry Allowance 5 01 02 060 717 24,952.50
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 103,942,861.00
Other Bonuses and Allowances 5 01 02 990 B 719B -
Other Bonuses and Allowances 5 01 02 990 -
Honoraria 5 01 02 100 720 -
Hazard Pay 5 01 02 110 721 6,184,845.06
Longevity Pay (loyalty) 5 01 02 120 722 65,000.00
Overtime and Night Pay 5 01 02 130 723 448,630.34
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending October 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 09-30-2018
PARTICULARS CODE CODE DEBIT CREDIT
Cash Gift 5 01 02 150 724 -
Year End Bonus 5 01 02 140 725 247,757,084.00
Life and Retirement Insurance Contributions 5 01 03 010 731 280,360,479.61
PAG-IBIG Contributions 5 01 03 020 732 9,929,088.16
PHILHEALTH Contributions 5 01 03 030 733 31,310,039.72
Employees Compensation Insurance Premiums 5 01 03 040 734 10,055,593.19
Retirement Gratuity 5 01 04 020 740 -
Terminal Leave Benefits 5 01 04 030 742 17,613,962.05
Other Personnel Benefits 5 01 04 990 749 2,079,093.97
Other Personnel Benefits - step increment 5 01 04 990 B 749B -
Other Personnel Benefits (Loyalty) 5 01 04 990 A 749A -
Other Personnel Benefits (PBB) 5 01 04 990 C 749C -
Traveling Expenses - Local 5 02 01 010 751 9,197,232.10
Training Expenses 5 02 02 010 753 12,099,316.38
Office Supplies Expenses 5 02 03 010 755 48,396,799.45
Accountable Forms Expenses 5 02 03 020 756 600.00
Drugs and Medicine Expenses 5 02 03 070 759 -
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 631,024.35
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 174,268.72
Textbooks and Instructional Materials Expense 5 02 03 110 763 33,278,000.00
Textbooks and Instructional Materials Expenses 5 02 03 110 02 -
Semi-Expendable Machinery and Equipment Expenses 5 02 03 210 -
Other Supplies and Materials Expenses 5 02 03 990 765 1,654,703.86
Water Expenses 5 02 04 010 766 8,442,709.26
Electricity Expenses 5 02 04 020 767 32,259,848.03
Postage and Courier Services 5 02 05 010 771 17,120.00
Telephone Expenses 5 02 05 020 772 2,553,585.41
Telephone Expenses (Mobile) 5 02 05 020 01 773 119,844.10
Internet Subscription Expenses 5 02 05 030 774 3,616,423.71
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775 -
Membership Dues and Contributions to Organization 5 02 99 060 778 -
Advertising Expenses 5 02 99 010 780 6,527.77
Printing and Publication Expenses 5 02 99 020 781 44,032.00
Rent Expense 5 02 99 050 782 -
Representation Expenses 5 02 99 030 783 52,300.00
Transportation and Delivery Expenses 5 02 99 040 784 219,688.03
Subscription Expenses 5 02 99 070 786 4,412.50
Legal Services 5 02 11 010 791 -
Auditing Services 5 02 11 020 792 22,400.00
Other General Services 5 02 12 990 795 1,361,267.83
Janitorial Services 5 02 12 020 796 16,574,025.91
Security Services 5 02 12 030 797 8,148,693.40
Other Professional Services 5 02 11 990 799 2,838,210.04
Repairs & Maint.-Bldgs & Other Structures-Buildings 5 02 13 040 01 811 -
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 36,693,269.11
Repairs and Maintenance - Buildings and Other Structure 5 02 13 040 99 815 -
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 253,876.15
Repairs and Maintenance - Furniture & Fixtures 5 02 13 070 822 -
Repairs & Maint - Machinery and Equip-ICT Equip 5 02 13 050 03 823 -
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending October 31, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 09-30-2018
PARTICULARS CODE CODE DEBIT CREDIT
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 120,420.86
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848 -
Fidelity Bond Premiums 5 02 15 020 892 767,992.72
Insurance Expense 5 02 15 030 893 -
Interest Expense 5 03 01 020 -
Depreciation - Furniture, Fixtures and Books 5 05 01 070 02 924 -
Depreciation - Office Buildings 5 05 01 040 01 911 1,185,403.77
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 32,645,290.34
Depreciation - Machinery and Equipment 5 05 01 050 02 921 364,704.78
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 33,125.52
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 1,162,705.07
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 64,999.75
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 32,081.32
Depreciation - Machinery and Equipment 5 05 01 050 13 935 32,546.97
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 98,674.99
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 37,922.49
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969 -
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 9,691,254.00
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 722,155.03
Other Maintenance and Operating Expenses-sbm 5 02 99 990 969 -
Other Maintenance and Operating Expenses-bub 5 02 99 990 969 -
Other Maintenance and Operating Expenses 5 02 99 990 969 12,758,684.45
Bank Charges 5 03 01 040 971 2,800.00
Other Financial Charges 979 7,449.00
Income & Expense Summary
GRAND TOTAL 4,889,204,056.61 4,889,204,056.61
-
-
 ok ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

64,937.72 64,937.72
171,726.63

321,435,039.84

24,922,951.68 24,486,890.12 316.81

8,037,677.45 5,548,657.69
117,160.00 94,818.80 501.28

119,022.44

4,400,728.26

73,689.00
 ok ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

4,400,728.26

5,390,715.57
158,306,275.42
967,463.68
21,860,524.95 3,271,624.47
170,400.00 96,200.00
378,433.14 307,476.52

76,658,515.35
846,882.45 538,171.71

976,757.56

64,937.72

13,035.39

14,576,416.11 50,119.63
811,703.34
1,021,466.10
33,500.00
25,000.00
768,000.00
265,237.50

1,131,449.23

39,491.90
 ok ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

1,838,578.72
48,100.00
153,738.26
52,600.28

3,229,049.54

362,977.77

996,171.00 786,317.91
1,132,463.00 1,948,533.34
61,293.65 5,581,395.75

25,857.31
546,000.00 14,000.00

159,947.72
67,495.00 1,480,861.92
105,950.17 5,422,976.49
2,902.00
11,688.05 169,689.23
14,971.70
116,535.00 481,404.24

1,039,800.00

77,000.00 12,657.53

4,480.00
124,125.31
2,316,414.46
1,234,577.30
340,493.11 2,465.75

4,017,901.97

25,941.60
 ok ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

68,667.33

5,491,872.00
56,785.69

6,494.00 439,208.30

331,029,739.87 331,029,739.87 30,130,366.61 30,130,366.61 129,875.44 129,875.44

- - -
 ok
###
GENERAL JOURNAL BALANCE 10-31-2018
DEBIT CREDIT DEBIT CREDIT

-
3,388.80 1,165,234.32
-
1,634,561,981.00 1,313,126,941.16
6,536,004.63 6,536,004.63 -
0.00
-
-
-
-
-
15,185,533.77
0.00
-
76,997.52 2,010.00 6,897,036.84
5,640,840.87
2,000.00 127,548.00 2,310,341.87
-
367,529.77 1,028,778.48 515,431.59
-
768,379.90
-
16,305.47 74,765.11
15,167,794.40
96,300.00
363,440.00
31,500.00
27,090.00
476,567.57
-
-
-
38,313.86
162,195,836.00
33,274,492.54
131,711.53 2,368,451.50
2,633,921.63 1,006,068,092.67
3,767,739.36 319,832,618.96
4,464,242.28
28,051.95 2,904,709.78
562,743.10
3,382.48 99,385.60
40,465,565.37
-
85,519.06 36,152,017.68
667,961.00
403,458.64
496,000.00
 ok
###
GENERAL JOURNAL BALANCE 10-31-2018
DEBIT CREDIT DEBIT CREDIT
471,200.02
201,500.00
3,616.33 79,559.30
1,973,500.00
1,874,824.99
668,675.00
498.75 644,717.49
6,754,461.68 5,082,718.50 14,856,985.11
-
109,830.00
77,000.00 315,499.37 12,422,863.73
158,306,275.42 -
6,536,004.63 4,386,360.08 5,316,343.46
78,778,959.19 89,517,389.46
109,000.00
7,308,630.52 7,618,489.96
-
76,658,515.35 -
2,633,921.63 4,257,718.41
-
0.00
976,757.56 -
15,224.00
-
367,529.79 780,498,521.53
-
1,641,097,985.63 5,333,291,671.28
-
-
-
-
104,369.80

-
269,151,302.37 3,991,716.50 2,607,655,750.41
4,305,306.42
23,010,000.00 222,116,068.48
335,000.00
331,000.00
63,246,000.00
796,912.50
24,952.50
103,942,861.00
-
-
-
7,316,294.29
65,000.00
488,122.24
 ok
###
GENERAL JOURNAL BALANCE 10-31-2018
DEBIT CREDIT DEBIT CREDIT
-
247,757,084.00
32,297,346.36 314,496,404.69
1,150,500.00 11,127,688.16
3,654,315.26 35,118,093.24
1,150,500.00 11,258,693.47
-
20,843,011.59
2,079,093.97
362,977.77
-
-
1,444.80 4,262.14 10,976,903.67
15,180,312.72
1,029,028.48 37,763.94 55,030,753.39 ###
600.00
-
631,024.35
200,126.03
33,810,000.00
-
-
16,305.47 1,830,957.05
9,991,066.18
10.00 19,715.44 37,769,069.25
20,022.00
2,734,962.69
134,815.80
4,214,362.95
-
-
6,527.77
1,083,832.00
-
52,300.00
78,500.00 230,845.56
4,412.50
-
26,880.00
1,485,393.14
6,000.00 18,884,440.37
6,000.00 9,377,270.70
3,181,168.90
-
5,391,018.50 6,754,461.66 39,347,727.92
-
279,817.75
-
-
 ok
###
GENERAL JOURNAL BALANCE 10-31-2018
DEBIT CREDIT DEBIT CREDIT
120,420.86
-
836,660.05
-
-
-
131,711.53 1,317,115.30
3,767,739.36 36,413,029.70
28,051.95 392,756.73
3,382.48 36,508.00
85,519.06 1,248,224.13
64,999.75
32,081.32
3,616.33 36,163.30
98,674.99
498.75 38,421.24
-
15,183,126.00
778,940.72
-
-
128,342.00 756.00 13,331,972.75
350.00 3,150.00
7,449.00

1,998,546,883.56 1,998,546,883.56 6,597,982,535.59 6,597,982,535.59

-
- Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending November 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 10-31-2018
PARTICULARS CODE CODE DEBIT CREDIT

Cash - Collecting Officers 1 01 01 010 102 0

Petty Cash Fund 1 01 01 020 104 1,165,234.32
Advances for Payroll 1 99 01 020 106 -
Cash - National Treasury, MDS 1 01 04 040 108 1,313,126,941.16
Cash-TRA 1 01 04 070 -
Cash in Bank - Local Currency, CA 1 01 02 020 111 0.00
Accounts Receivable 1 03 01 010 121 -
Due from officers & Employees 1 03 05 020 123 -
Due from NGAs 1 03 03 010 136 -
Due from GOCCs 1 03 03 020 137 -
Due from Central Office 1 03 04 010 141 -
Due from Regional Offices 1 03 04 030 142 15,185,533.77
Due from Operating Units 1 03 04 040 143 0.00
Receivables- Disallowances/ Charges 1 03 05 010 146 -
Advances for operating expenses 1 99 01 010 148 6,897,036.84
Advances to special disbursing officers 1 99 01 030 148 5,640,840.87
Advances to Officers and Employees 1 99 01 040 148 2,310,341.87
Other Receivables 1 03 05 990 149 -
Office Supplies Inventory 1 04 04 010 155 515,431.59
Non-Accountable Forms Inventory 1 04 04 030 155 -
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160 768,379.90
Textbooks & Instructional Materials for Distribution 1 04 02 070 163 -
Other Supplies and Materials Inventory 1 04 04 990 165 74,765.11
Semi-Expendable Furniture & Fixtures 1 04 06 010 15,167,794.40
Semi-Expendable Sports Equipment 1 04 05 120 96,300.00
Semi-Expendable Medical Equipment 1 04 05 100 363,440.00
Semi-Expendable Office Equipment 1 04 05 020 31,500.00
Semi-Expendable Printing Equipment 1 04 05 110 27,090.00
Semi-Expendable Technical and Scientific Equipment 1 04 05 130 476,567.57
Semi-Expendable Communications Equipment 1 04 05 070 -
Semi-Expendable Medical Equipment 1 04 05 100 -
Semi-Expendable Other Machinery and Equipment 1 04 05 190 -
Advances to Contractors 1 99 02 010 181 38,313.86
Land 1 06 01 010 201 162,195,836.00
Office Buildings 1 06 04 010 211 33,274,492.54
Accumulated Depreciation-Office Buildings 1 06 04 011 311 2,368,451.50
School Buildings 1 06 04 020 212 1,006,068,092.67
Accum Depr'n-School Buildings 1 06 04 021 312 319,832,618.96
Other Structures 1 06 04 990 215
Office Equipment 1 06 05 020 221 4,464,242.28
Accum Depr'n-Office Equipment 1 06 05 021 321 2,904,709.78
Furniture and Fixtures 1 06 07 010 222 562,743.10
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322 99,385.60
Information & Communication Technology Equip 1 06 05 030 223 40,465,565.37
Books 1 06 07 020 224 -
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323 36,152,017.68
Communication Equipment 1 06 05 070 229 667,961.00
Accum Depr'n-Communication Equipment 1 06 05 071 329 403,458.64
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending November 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 10-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Medical Equipment 1 06 05 110 233 496,000.00
Accum Depr'n- Medical Equipment 1 06 05 111 333 471,200.02
Sports Equipment 1 06 05 130 235 201,500.00
Accumulated Depreciation - Sports Equipment 1 05 06 131 335 79,559.30
Technical and Scientific Equipment 1 06 05 140 236 1,973,500.00
Accum Depr'n-Tech. and Scientific Equipt 1 06 05 141 336 1,874,824.99
Other Property, Plant and Equipment 1 06 99 990 250 668,675.00
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350 644,717.49
Construction in Progress-Bldgs & Other Structures 1 06 10 030 264 14,856,985.11
Accum Depr'n - Books 1 06 07 021 324 -
Other Deposits 1 99 03 990 109,830.00
Accounts Payable 2 01 01 010 401 12,422,863.73
Due to Officers & Employees 2 01 01 020 403 -
Due to BIR 2 02 01 010 412 5,316,343.46
Due to GSIS 2 02 01 020 413 89,517,389.46
Due to PAG - IBIG 2 02 01 030 414 109,000.00
Due to PHILHEALTH 2 02 01 040 415 7,618,489.96
Due to Central Office 2 03 01 010 421 -
Due to Regional Offices 2 03 01 030 422B -
Guaranty/Security Deposits Payable 2 04 01 040 426/427 4,257,718.41
Other Payables 2 99 99 990 439 -
Other Payables 2 99 99 990 439 0.00
Other Payables-Provident 2 99 99 990 A 439A (0.00)
Other Payables 2 99 99 990 B 439B 15,224.00
Other Payables-Bid Document 2 99 99 990 C 439C -
Government Equity 3 01 01 010 501 780,498,521.53
Schools Fees 4 02 02 010 619 -
Subsidy Income from National Government 4 03 01 010 651 5,333,291,671.28
Subsidy from Other National Gov't. Agencies-RO 4 03 01 020 654 -
Income from Grants and Donations in Kind 4 04 02 020 662 -
Interest Income 4 02 02 210 664 -
Other Gains 4 05 01 990 678 -
Other Fines and Penalties - Service Income 4 02 01 140 679 104,369.80
Income & expense Summary
Gain on Sale of Property, Plant & Equipment 4 05 01 040 682 -
Salaries and Wages - Regular 5 01 01 010 01 701 2,607,655,750.41
Salaries and Wages - Casual/Contractual 5 01 01 020 704 4,305,306.42
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711 222,116,068.48
Representation Allowance (RA) 5 01 02 020 713 335,000.00
Transportation Allowance (TA) 5 01 02 030 714 331,000.00
Clothing/ Uniform Allowance 5 01 02 040 715 63,246,000.00
Subsistence Allowance 5 01 02 050 716 796,912.50
Laundry Allowance 5 01 02 060 717 24,952.50
Other Bonuses and Allowances-PBB 5 01 02 990 A 719 103,942,861.00
Other Bonuses and Allowances 5 01 02 990 B 719B -
Other Bonuses and Allowances 5 01 02 990 -
Honoraria 5 01 02 100 720 -
Hazard Pay 5 01 02 110 721 7,316,294.29
Longevity Pay (loyalty) 5 01 02 120 722 65,000.00
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending November 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 10-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Overtime and Night Pay 5 01 02 130 723 488,122.24
Cash Gift 5 01 02 150 724 -
Year End Bonus 5 01 02 140 725 247,757,084.00
Life and Retirement Insurance Contributions 5 01 03 010 731 314,496,404.69
PAG-IBIG Contributions 5 01 03 020 732 11,127,688.16
PHILHEALTH Contributions 5 01 03 030 733 35,118,093.24
Employees Compensation Insurance Premiums 5 01 03 040 734 11,258,693.47
Retirement Gratuity 5 01 04 020 740 -
Terminal Leave Benefits 5 01 04 030 742 20,843,011.59
Other Personnel Benefits 5 01 04 990 749 2,079,093.97
Other Personnel Benefits - step increment 5 01 04 990 B 749B 362,977.77
Other Personnel Benefits (Loyalty) 5 01 04 990 A 749A -
Other Personnel Benefits (PBB) 5 01 04 990 C 749C -
Traveling Expenses - Local 5 02 01 010 751 10,976,903.67
Training Expenses 5 02 02 010 753 15,180,312.72
Office Supplies Expenses 5 02 03 010 755 55,030,753.39
Accountable Forms Expenses 5 02 03 020 756 600.00
Drugs and Medicine Expenses 5 02 03 070 759 -
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760 631,024.35
Fuel, Oil and Lubricants Expenses 5 02 03 090 761 200,126.03
Textbooks and Instructional Materials Expense 5 02 03 110 763 33,810,000.00
Textbooks and Instructional Materials Expenses 5 02 03 110 02 -
Semi-Expendable Machinery and Equipment Expenses 5 02 03 210 -
Other Supplies and Materials Expenses 5 02 03 990 765 1,830,957.05
Water Expenses 5 02 04 010 766 9,991,066.18
Electricity Expenses 5 02 04 020 767 37,769,069.25
Postage and Courier Services 5 02 05 010 771 20,022.00
Telephone Expenses 5 02 05 020 772 2,734,962.69
Telephone Expenses (Mobile) 5 02 05 020 01 773 134,815.80
Internet Subscription Expenses 5 02 05 030 774 4,214,362.95
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775 -
Membership Dues and Contributions to Organization 5 02 99 060 778 -
Advertising Expenses 5 02 99 010 780 6,527.77
Printing and Publication Expenses 5 02 99 020 781 1,083,832.00
Rent Expense 5 02 99 050 782 -
Representation Expenses 5 02 99 030 783 52,300.00
Transportation and Delivery Expenses 5 02 99 040 784 230,845.56
Subscription Expenses 5 02 99 070 786 4,412.50
Legal Services 5 02 11 010 791 -
Auditing Services 5 02 11 020 792 26,880.00
Other General Services 5 02 12 990 795 1,485,393.14
Janitorial Services 5 02 12 020 796 18,884,440.37
Security Services 5 02 12 030 797 9,377,270.70
Other Professional Services 5 02 11 990 799 3,181,168.90
Repairs & Maint.-Bldgs & Other Structures-Buildings 5 02 13 040 01 811 -
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812 39,347,727.92
Repairs and Maintenance - Buildings and Other Structure 5 02 13 040 99 815 -
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821 279,817.75
Repairs and Maintenance - Furniture & Fixtures 5 02 13 070 822 -
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending November 30, 2018
OLD
NEW ACCOUNT ACCOUNT BALANCE 10-31-2018
PARTICULARS CODE CODE DEBIT CREDIT
Repairs & Maint - Machinery and Equip-ICT Equip 5 02 13 050 03 823 -
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841 120,420.86
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848 -
Fidelity Bond Premiums 5 02 15 020 892 836,660.05
Insurance Expense 5 02 15 030 893 -
Interest Expense 5 03 01 020 -
Depreciation - Furniture, Fixtures and Books 5 05 01 070 02 924 -
Depreciation - Office Buildings 5 05 01 040 01 911 1,317,115.30
Depreciation - Buildings and Other Structures 5 05 01 040 02 912 36,413,029.70
Depreciation - Machinery and Equipment 5 05 01 050 02 921 392,756.73
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922 36,508.00
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923 1,248,224.13
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929 64,999.75
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933 32,081.32
Depreciation - Machinery and Equipment 5 05 01 050 13 935 36,163.30
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936 98,674.99
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950 38,421.24
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969 -
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969 15,183,126.00
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969 778,940.72
Other Maintenance and Operating Expenses-sbm 5 02 99 990 969 -
Other Maintenance and Operating Expenses-bub 5 02 99 990 969 -
Other Maintenance and Operating Expenses 5 02 99 990 969 13,331,972.75
Bank Charges 5 03 01 040 971 3,150.00
Other Financial Charges 979 7,449.00
Income & Expense Summary
GRAND TOTAL 6,597,982,535.59 6,597,982,535.59
-
-
 ok ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

159,136.59 159,136.59

713,306,584.34

22,086,391.80 22,154,864.95 5,969.91

7,751,786.63 5,414,914.59
603,820.00 442,806.00

862,612.80 118,299.31

10,788,888.88
 ok ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

10,788,888.88

5,056,994.96
158,182,732.09
1,102,715.15
82,604,685.06 1,967,219.21
82,400.00 37,800.00
7,554,523.96 134,963.78

77,958,628.23
1,078,888.89 504,120.54

1,000,397.23

159,136.59

9,141,046.82 127,987.68
581,675.92
385,723.36
33,500.00
25,000.00
1,950,000.00

37,838.88
65,000.00
 ok ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
62,120.95
58,182,250.00
274,325,536.30 25,179.00
1,111,699.42
18,900.00
67,481.89
21,745.29

961,823.38

776,066.50 807,623.62
3,274,934.25 2,037,819.47
46,659.37 5,243,615.33

339,105.00
19,485.69
56,000.00

3,185.75 168,238.21
2,990.00 1,057,443.81
101,665.71 4,796,888.31
1,664.00 2,174.00
4,500.00 115,675.24
9,157.78
102,977.69 465,074.71

66,802.55

11,862.26

4,480.00
123,970.40
2,141,855.15
969,754.18
354,864.79 3,780.00

4,468,493.12

50,466.28
 ok ok ok

CKDJ CDJ CRJ

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
4,450.00
95,755.41

43,035.33

4,665,330.00
56,850.24

67,815.00 588,376.24
1,600.00

727,842,291.90 727,842,291.90 28,012,585.54 28,012,585.54 318,273.18 318,273.18

- - -
 ok
###
GENERAL JOURNAL BALANCE 11-30-2018
DEBIT CREDIT DEBIT CREDIT

-
18,998.32 1,146,236.00
-
47,067,753.00 646,888,109.82
6,156,109.95 6,156,109.95 -
0.00
-
-
-
-
-
15,185,533.77
0.00
-
358,887.27 7,181,481.05
7,977,712.91
2,471,355.87
-
1,496,343.70
-
768,379.90
-
74,765.11
15,167,794.40
96,300.00
363,440.00
31,500.00
27,090.00
476,567.57
-
-
-
38,313.86
162,195,836.00
33,274,492.54
131,711.53 2,500,163.03
4,068,096.21 1,020,925,077.76
3,598,355.41 323,430,974.37
17,198,732.67 17,198,732.67
4,464,242.28
28,051.95 2,932,761.73
562,743.10
3,382.48 102,768.08
40,465,565.37
-
85,436.37 36,237,454.05
667,961.00
52.00 403,510.64
 ok
###
GENERAL JOURNAL BALANCE 11-30-2018
DEBIT CREDIT DEBIT CREDIT
496,000.00
471,200.02
201,500.00
3,616.33 83,175.63
1,973,500.00
1,874,824.99
668,675.00
498.75 645,216.24
3,455,359.99 4,068,096.23 3,455,359.99
-
109,830.00
21,151,864.55 28,517,733.32
158,182,732.09 -
6,156,109.95 4,673,986.19 4,936,934.85
497,771.89 79,496,391.51 87,878,543.23
64,400.00
7,302,249.86 7,501,179.64
-
77,958,628.23 -
3,682,950.06
-
0.00
1,000,397.23 -
15,224.00
-
0.02 780,498,521.51
-
53,223,862.95 5,386,356,397.64
-
-
-
-
104,369.80

-
268,912,530.00 2,312,259.61 2,883,269,079.94
4,886,982.34
22,992,000.00 245,493,791.84
368,500.00
356,000.00
65,196,000.00
796,912.50
24,952.50
103,942,861.00
-
-
-
7,354,133.17
130,000.00
 ok
###
GENERAL JOURNAL BALANCE 11-30-2018
DEBIT CREDIT DEBIT CREDIT
550,243.19
58,182,250.00
522,057,441.30
32,269,503.60 347,877,607.71
1,149,600.00 12,296,188.16
3,651,124.93 38,836,700.06
1,149,600.00 12,430,038.76
-
21,804,834.97
2,079,093.97
362,977.77
-
-
1,600.00 12,558,993.79
14,221.56 20,507,288.00
208,992.60 56,030.15 60,473,990.54 ###
600.00
-
970,129.35
219,611.72
33,866,000.00
-
-
6,160.45 2,008,541.46
18,667.48 9,135.90 11,061,031.57
336,555.24 84,921.87 42,919,256.64
23,860.00
8,848.75 2,863,986.68
404.13 144,377.71
30,732.08 6,555.22 4,806,592.21
-
-
6,527.77
1,150,634.55
-
52,300.00
242,707.82
4,412.50
-
31,360.00
13,647.31 1,595,716.23
43,500.00 20,982,795.52
12,750.00 10,334,274.88
3,539,813.69
-
166,183.69 109,851.86 43,872,552.87
-
330,284.03
-
 ok
###
GENERAL JOURNAL BALANCE 11-30-2018
DEBIT CREDIT DEBIT CREDIT
4,450.00
216,176.27
-
1,896.64 877,798.74
-
-
-
131,711.53 1,448,826.83
3,598,355.41 40,011,385.11
28,051.95 420,808.68
3,382.48 39,890.48
85,436.37 1,333,660.50
52.00 65,051.75
32,081.32
3,616.33 39,779.63
98,674.99
498.75 38,919.99
-
19,848,456.00
835,790.96
-
-
11,520.21 13,999,684.20
4,750.00
7,449.00

419,736,570.49 419,736,570.49 6,668,238,302.83 6,668,238,302.83

-
- Certified Correct:

MARIA M. SALCEDO
Accountant III
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending January 31, 2021

NEW ACCOUNT
CLOSING OF INCOME & EXPENSES
ACCOUNT
PARTICULARS CODE CODEDEBIT

Cash - Collecting Officers 1 01 01 010 102

Petty Cash Fund 1 01 01 020 104
Advances for Payroll 1 99 01 020 106
Cash Treasury/Agency Deposit/Regular 1 01 04 010 131
Cash - National Treasury, MDS 1 01 04 040 108
Cash-TRA 1 01 04 070
Cash in Bank - Local Currency, CA 1 01 02 020 111
Accounts Receivable 1 03 01 010 121
Due from officers & Employees 1 03 99 020 123
Due from NGAs 1 03 03 010 136
Due from GOCCs 1 03 03 020 137
Due from Central Office 1 03 04 010 141
Due from Regional Offices 1 03 04 030 142
Due from Operating Units 1 03 04 040 143
Receivables- Disallowances/ Charges 1 03 99 010 146
Advances for operating expenses 1 99 01 010 148###
Advances to special disbursing officers 1 99 01 030 148###
Advances to Officers and Employees 1 99 01 040 148
Other Receivables 1 03 99 990 149
Office Supplies Inventory - DO Proper 1 04 04 010 155
Office Supplies Inventory - NON Ius 1 04 04 010 155
Medical, Dental, Laboratory Supplies Inventory 1 04 04 070 160
Textbooks & Instructional Materials for Distribution 1 04 02 070 163
Other Supplies and Materials Inventory-DO Proper 1 04 04 990 165
Other Supplies and Materials Inventory-NON Ius 1 04 04 990 165
Semi-Expendable Furniture & Fixtures-DO Proper 1 04 06 010
Semi-Expendable Furniture & Fixtures-NON IUs 1 04 06 010
Semi-Expendable Sports Equipment 1 04 05 120
Semi-Expendable Office Equipment-DO Proper 1 04 05 020
Semi-Expendable Office Equipment-NON Ius 1 04 05 020
Semi-Expendable ICT-DO Proper 1 04 05 030
Semi-Expendable ICT-NON Ius 1 04 05 030
Semi-Expendable Printing Equipment-DO Proper 1 04 05 110
Semi-Expendable Technical and Scientific Equipment 1 04 05 130
Semi-Expendable Communications Equipment-DO Proper 1 04 05 070
Semi-Expendable Communications Equipment-Non Ius 1 04 05 070
Semi-Expendable Musical Equipment
Semi-Expendable Medical Equipment 1 04 05 100
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending January 31, 2021

NEW ACCOUNT
CLOSING OF INCOME & EXPENSES
ACCOUNT
PARTICULARS CODE CODEDEBIT
Semi-Expendable Other Machinery and Equipment-DO Prop 1 04 05 190
Semi-Expendable Other Machinery and Equipment-NON Ius 1 04 05 190
Semi-Expendable Other PPE
Advances to Contractors 1 99 02 010 181
Land 1 06 01 010 201
Office Buildings 1 06 04 010 211
Accumulated Depreciation-Office Buildings 1 06 04 011 311
School Buildings 1 06 04 020 212
Accum Depr'n-School Buildings 1 06 04 021 312
Other Structures 1 06 04 990 215
Accum Depr'n-Other Structure 1 06 04 991 315
Office Equipment 1 06 05 020 221
Accum Depr'n-Office Equipment 1 06 05 021 321
Furniture and Fixtures 1 06 07 010 222
Accum Depr'n-Furniture and Fixtures 1 06 07 011 322
Information & Communication Technology Equip 1 06 05 030 223
Books 1 06 07 020 224
Accum Depr'n-Information & Comm Tech Equip 1 06 05 031 323
Communication Equipment 1 06 05 070 229
Accum Depr'n-Communication Equipment 1 06 05 071 329
Medical Equipment 1 06 05 110 233
Accum Depr'n- Medical Equipment 1 06 05 111 333
Sports Equipment 1 06 05 130 235
Accumulated Depreciation - Sports Equipment 1 05 06 131 335
Technical and Scientific Equipment 1 06 05 140 236
Accum Depr'n-Tech. and Scientific Equipment 1 06 05 141 336
Other Machinery and Equipment 1 06 05 990 240
Accum Depr'n-Other Machinery 1 6 5 011 340
Other Property, Plant and Equipment 1 06 99 990 250
Accum Depr'n-Other Property, Plant & Equipt. 1 06 99 991 350
Construction in Progress-Bldgs & Other Structures 1 06 98 030 264
Accum Depr'n - Books 1 06 07 021 324
Other Deposits 1 99 03 990
Accounts Payable 2 01 01 010 401
Due to Officers & Employees - Salary 2 01 01 020 403
Due to Officers & Employees - SRI 2 01 01 020 403
Due to BIR 2 02 01 010 412
Due to GSIS 2 02 01 020 413
Due to PAG - IBIG 2 02 01 030 414
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending January 31, 2021

NEW ACCOUNT
CLOSING OF INCOME & EXPENSES
ACCOUNT
PARTICULARS CODE CODEDEBIT
Due to PHILHEALTH 2 02 01 040 415
Due to Central Office 2 03 01 010 421
Due to Regional Offices 2 03 01 030 422B
Trust Liabilities 2 04 01 010
Guaranty/Security Deposits Payable 2 04 01 040 426/427
Other Payables 2 99 99 990 439
Other Payables 2 99 99 990 439
Other Payables-Provident 2 99 99 990 A 439A
Other Payables 2 99 99 990 B 439B
Other Payables-Bid Document 2 99 99 990 C 439C
Government Equity 3 01 01 010 501
Schools Fees 4 02 02 010 619
Subsidy Income from National Government 4 03 01 010 651###
Subsidy from Other National Gov't. Agencies-RO 4 03 01 020 654
Income from Grants and Donations in Cash 4 04 02 010 662
Interest Income 4 02 02 210 664
Other Gains 4 05 01 990 678
Other Fines and Penalties - Service Income 4 02 01 140 679
Income & expense Summary
Gain on Sale of Property, Plant & Equipment 4 05 01 040 682
Sale of Garnished/Confiscated/Abandoned/Seized Goods an 4 06 01 010
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending January 31, 2021

NEW ACCOUNT
CLOSING OF INCOME & EXPENSES
ACCOUNT
PARTICULARS CODE CODEDEBIT
Salaries and Wages - Regular 5 01 01 010 701
Salaries and Wages - Casual/Contractual 5 01 01 020 704
Personnel Employee Relief Allowance (PERA) 5 01 02 010 711
Representation Allowance (RA) 5 01 02 020 713
Transportation Allowance (TA) 5 01 02 030 714
Clothing/ Uniform Allowance 5 01 02 040 715
Subsistence Allowance 5 01 02 050 716
Laundry Allowance 5 01 02 060 716
Productivity Incentive Allowance 5 01 02 080 717
Other Bonuses and Allowances 5 01 02 990 A 719
Other Bonuses and Allowances-anniv bonus 5 01 02 990 B 719B
Other Bonuses and Allowances 5 01 02 990
Honoraria 5 01 02 100 720
Hazard Pay 5 01 02 110 721
Longevity Pay (loyalty) 5 01 02 120 722
Overtime and Night Pay 5 01 02 130 723
Cash Gift 5 01 02 150 724
Year End Bonus 5 01 02 140 725
Mid Year Bonus 5 01 02 160
Life and Retirement Insurance Contributions 5 01 03 010 731
PAG-IBIG Contributions 5 01 03 020 732
PHILHEALTH Contributions 5 01 03 030 733
Employees Compensation Insurance Premiums 5 01 03 040 734
Retirement Gratuity 5 01 04 020 740
Terminal Leave Benefits 5 01 04 030 742
Other Personnel Benefits 5 01 04 990 743
Other Personnel Benefits -World Teachers Day 5 01 04 990 749
Other Personnel Benefits - step increment 5 01 04 990 B 749B
Other Personnel Benefits (Loyalty) 5 01 04 990 A 749A
Other Personnel Benefits (PBB) 5 01 04 990 749C
Other Personnel Benefits (SRI) 5 01 04 990 C 749D
Traveling Expenses - Local 5 02 01 010 751
Training Expenses 5 02 02 010 753
Office Supplies Expenses 5 02 03 010 755
Accountable Forms Expenses 5 02 03 020 756
Drugs and Medicine Expenses 5 02 03 070 759
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 760
Fuel, Oil and Lubricants Expenses 5 02 03 090 761
Textbooks and Instructional Materials Expense 5 02 03 110 763
Textbooks and Instructional Materials Expenses 5 02 03 110 02
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending January 31, 2021

NEW ACCOUNT
CLOSING OF INCOME & EXPENSES
ACCOUNT
PARTICULARS CODE CODEDEBIT
Semi-Expendable- Other Machinery and Equipment Expens 5 02 03 210 99
Semi-Expendable ICT Expenses 5 02 03 210 03
Semi-Expendable Furniture & Fixtues Expenses 5 02 03 220 01
Semi-Expendable Expenses- Office Equipment 5 02 03 210 02
Semi-Expendable - Communication Equipment Expense 5 02 03 210 07
Other Supplies and Materials Expenses 5 02 03 990 765
Water Expenses 5 02 04 010 766
Electricity Expenses 5 02 04 020 767
Postage and Courier Services 5 02 05 010 771
Telephone Expenses 5 02 05 020 772
Telephone Expenses (Mobile) 5 02 05 020 01 773
Internet Subscription Expenses 5 02 05 030 774
Cable, Satellite, Telegraph, & Radio Expenses 5 02 05 040 775
Membership Dues and Contributions to Organization 5 02 99 060 778
Advertising Expenses 5 02 99 010 780
Printing and Publication Expenses 5 02 99 020 781
Rent Expense 5 02 99 050 782
Representation Expenses 5 02 99 030 783
Transportation and Delivery Expenses 5 02 99 040 784
Subscription Expenses 5 02 99 070 786
Legal Services 5 02 11 010 791
Auditing Services 5 02 11 020 792
Other General Services 5 02 12 990 795
Janitorial Services 5 02 12 020 796
Security Services 5 02 12 030 797
Other Professional Services 5 02 11 990 799
Repairs & Maint.-Bldgs & Other Structures-Office Buildings 5 02 13 040 01 811
Repairs & Maint-Bldgs & Other Structures School Bldg 5 02 13 040 02 812
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 99 815
Repairs & Maint - Machinery and Equip-Office Equip 5 02 13 050 02 821
Repairs and Maintenance - Furniture & Fixtures 5 02 13 070 822
Repairs & Maint - Machinery and Equip-ICT Equip 5 02 13 050 03 823
Repairs & Maint - Transp Equip-Motor Vehicles 5 02 13 060 01 841
Repairs & Maint - Transportation Equipment 5 02 13 060 99 848
Fidelity Bond Premiums 5 02 15 020 892
Insurance Expense 5 02 15 030 893
Financial Assistance to NGAs 5 02 14 020
Interest Expense 5 03 01 020
Depreciation -Library and Books 5 05 01 070 02 924
Depreciation - Office Buildings 5 05 01 040 01 911
DepEd-Division Office of Bulacan
TRIAL BALANCE
for the month ending January 31, 2021

NEW ACCOUNT
CLOSING OF INCOME & EXPENSES
ACCOUNT
PARTICULARS CODE CODEDEBIT
Depreciation - Buildings and Other Structures 5 05 01 040 02 912
Depreciation - Other Structure 5 05 01 040 99 915
Depreciation - Machinery and Equipment -Office Equip 5 05 01 050 02 921
Depreciation - Furniture, Fixtures and Books 5 05 01 070 01 922
Depreciation - Machinery and Equipment - ICT 5 05 01 050 03 923
Depreciation - Machinery and Equip-Comm. Equip 5 05 01 050 07 929
Dep'n-Machinery and Equip-Med,Dental & Lab Equip 5 05 01 050 11 933
Depreciation - Machinery and Equipment-Sports Equip 5 05 01 050 13 935
Dep'n-Machinery and Equip-Tech & Scntific Equip 5 05 01 050 14 936
Depreciation - Other machinery 5 05 1 50 99 940
Depreciation - Other Property, Plant and Equipment 5 05 01 990 99 950
Other Maintenance and Operating Expenses-Madrasah 5 02 99 990 969
Other Maintenance and Operating Expenses-Feeding 5 02 99 990 969
Other Maintenance and Operating Expenses-gulayan 5 02 99 990 969
Other Maintenance and Operating Expenses-sbm 5 02 99 990 969
Other Maintenance and Operating Expenses-bub 5 02 99 990 969
Other Maintenance and Operating Expenses 5 02 99 990 969
Bank Charges 5 03 01 040 971
Other Financial Charges 979
Income & Expense Summary ###
GRAND TOTAL ###

###
-