MWF 11 12

JOURNAL ENTRY VOUCHER
Entity Name : AGENCY X

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility Center UACS Object Amoun
Accounts and Explanation
Code Debit
Cash-Collecting Officers 1010101000 P 24,7
Franchising Fees 4020105000
Supervision & Regulation Enforcement Fees 4020107000
Fines and Penalties-Service Income 4020114000
Other Service Income 4020199099
To record collection of Income.
Cash-Treasury/Agency Deposit, Regular 1010401000 117,9

Cash-Collecting Officers 1010101000
To record remittances to BTr.
TOTAL 142,7
Prepared by: Certified Correct:
MERCY PAUG MR. HARRY SAMBOR

Accounting Personnel Head, Accounting Division/
Appendix 36
JEV NO.: 01-2018-01-0001
Date :
3-Jan-18
S
Amount
Debit Credit
24,771.84
2,540.00
6,844.00
7,607.84
7,780.00
117,937.25
117,937.25
142,709.09 142,709.09
MR. HARRY SAMBOR

d, Accounting Division/Unit

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility Center UACS Object
Code Debit
Cash-Collecting Officers 1010101000 P
TOTAL
MERCY PAUG MR. HARRY

Accounting Personnel Head, Accounting
Appendix 36
JEV NO.: 01-2018-01-0002
Date :
4-Jan-18
ENTRIES
Amount
Debit Credit
34,978.26
1,010.00
11,645.92
13,882.34
8,440.00
34,978.26 34,978.26
MR. HARRY SAMBOR

Head, Accounting Division/Unit

Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Cash - MDS, Regular 1010404000 P 5,200,0
Subsidy from National Government 4030101000
To record receipt of NCA
Cash-Collecting Officers 1010101000 87,6

Supervision & Regulation Enforcement 4020107000
Fees

TOTAL 5,381,14

5
Appendix 36
JEV NO.: 01-2018-01-0003
Date :
5-Jan-18
ES
Amount
Debit Credit
5,200,000.00
5,200,000.00
87,669.06
3,300.00
9,306.65
66,139.41
8,923.00
93,471.01
93,471.01
5,381,140.07 5,381,140.07
MR. HARRY SAMBOR

ead, Accounting Division/Unit
6

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility Center UACS Object Amou
Code Debit
Cash-Collecting Officers 1010101000 P 94,
Fees
Cash-Treasury/Agency Deposit, Regular 1010401000 59,

TOTAL 154,7
MERCY PAUG MR. HARRY SAMBO

Accounting Personnel Head, Accounting Division
Appendix 36
JEV NO.: 01-2018-01-0004
Date :
8-Jan-18
ES
Amount
Debit Credit
94,986.29
2,290.00
17,429.20
61,142.59
14,124.50
59,750.10
59,750.10
154,736.39 154,736.39
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Cash-Collecting Officers 1010101000 P 117
Fees
TOTAL 117,2

Appendix 36
JEV NO.: 01-2018-01-0005
Date :
9-Jan-18
ES
Amount
Debit Credit
117,210.02
10,720.00
19,241.25
69,768.77
17,480.00
117,210.02 117,210.02
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees
Cash-Treasury/Agency Deposit, Regular 1010401000 182

TOTAL 337,3

Appendix 36
JEV NO.: 01-2018-01-0006
Date :
10-Jan-18
ES
Amount
Debit Credit
154,740.92
5,530.00
15,652.00
119,662.92
13,896.00
182,655.35
182,655.35
337,396.27 337,396.27
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees

TOTAL 234,8

Accounting Personnel Head, Accounting Divisio
Appendix 36
JEV NO.: 01-2018-01-0007
Date :
11-Jan-18
ES
Amount
Debit Credit
117,651.44
1,330.00
13,739.00
92,806.44
9,776.00
117,210.02
117,210.02
234,861.46 234,861.46
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees
TOTAL 160,1

Appendix 36
JEV NO.: 01-2018-01-0008
Date :
12-Jan-18
ES
Amount
Debit Credit
160,149.44
3,300.00
9,954.00
139,233.94
7,661.50
160,149.44 160,149.44
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Center Accounts and Explanation
Code Debit
Salaries and Wages 5010101000 P 189,848.50
PERA 5010201000 10,000.00
Due to BIR 2020101000
Due to GSIS 2020102000
Due to Pag-IBIG 2020103000
Due to PhilHealth 2020104000
Due to Officers and 2010102000
Employees
To record accrual of salaries and
wages for the first half of the
month.
month of January.
Advances for Payroll 1990102000 P 161,614.30

Cash - MDS, Regular 1010404000
To recognize grant of advances
for payroll.
Due to Officers and Employees 2010102000 P 161,614.30

Advances for Payroll 1990102000
To record for liquidation of
payroll.
TOTAL 523,077.11

Accounting Personnel Head, Accounting Division/Unit
17
Appendix 36
JEV NO.:201-2018-01-0009
Date :
14-Jan-18
Amount
ebit Credit
189,848.50
10,000.00
18,597.59
17,086.37
500.00
2,050.24
161,614.30
161,614.30
161,614.30
161,614.30
161,614.30
523,077.11 523,077.11
RRY SAMBOR
nting Division/Unit
18

Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees
TOTAL 58,1

Appendix 36
JEV NO.: 01-2018-01-0010
Date :
15-Jan-18
ES
Amount
Debit Credit
58,108.80
240.00
10,966.00
40,982.80
5,920.00
58,108.80 58,108.80
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees

Representation Allowance 5010202000 8

Transportation Allowance 5010203000 8
To record Allowances for the month of
January.
TOTAL 399,4

Appendix 36
JEV NO.: 01-2018-01-0011
Date :
16-Jan-18
ES
Amount
Debit Credit
110,101.92
4,040.00
13,539.00
77,802.92
14,720.00
272,392.36
272,392.36
8,500.00
8,500.00
17,000.00
399,494.28 399,494.28
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees

TOTAL 257,3

Appendix 36
JEV NO.: 01-2018-01-0012
Date :
17-Jan-18
ES
Amount
Debit Credit
97,237.78
3,920.00
21,530.00
62,956.28
8,831.50
160,149.44
160,149.44
257,387.22 257,387.22
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Franchising Fess 4020105000
Fees

TOTAL 140,5

Appendix 36
JEV NO.: 01-2018-01-0013
Date :
18-Jan-18
ES
Amount
Debit Credit
82,392.30
4,510.00
14,440.40
49,771.90
13,670.00
58,108.80
58,108.80
140,501.10 140,501.10
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees

TOTAL 178,1

Appendix 36
JEV NO.: 01-2018-01-0014
Date :
19-Jan-18
ES
Amount
Debit Credit
68,093.00
2,790.00
15,132.00
40,351.00
9,820.00
110,101.92
110,101.92
178,194.92 178,194.92
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Office Supplies Inventory 1040401000 P 100,000.00
Accounts Payable 2010101000
To recognize receipt of office
supplies.
TOTAL 100,000.00

29
Appendix 36
JEV NO.: 01-2018-01-0015
Date :
21-Jan-18
S
Amount
ebit Credit
100,000.00
100,000.00
100,000.00 100,000.00
RRY SAMBOR
nting Division/Unit
30

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit
Petty Cash 1010102000 P 15
To establish Petty Cash Fund.
Cash-Collecting Officers 1010101000 83

Fees
TOTAL 98,1

31
Appendix 36
JEV NO.: 01-2018-01-0016
Date :
22-Jan-18
ES
Amount
Debit Credit
15,000.00
15,000.00
83,142.52
2,520.00
7,722.00
63,087.52
9,813.00
98,142.52 98,142.52
MR. HARRY SAMBOR

ad, Accounting Division/Unit
32

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility Center UACS Object
Code Debit
Cash-Treasury/Agency Deposit, Regular 1010401000

Accountable Forms, Plates and Stickers Inventory 1040402000

Subsidy from Central Office 4030106000
To record intra-agency transactions.
TOTAL
MERCY PAUG MR. HARRY S

Accounting Personnel Head, Accounting
Appendix 36
JEV NO.: 01-2018-01-0017
Date :
23-Jan-18
ENTRIES
Amount
Debit Credit
47,776.40
4,040.00
5,320.00
31,436.40
6,980.00
97,237.78
97,237.78
25,000.00
25,000.00
170,014.18 170,014.18
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees

TOTAL 204,8

Appendix 36
JEV NO.: 01-2018-01-0018
Date :
24-Jan-18
ES
Amount
Debit Credit
54,368.42
4,170.00
18,974.00
19,672.92
11,551.50
150,485.30
150,485.30
204,853.72 204,853.72
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit
Advances to Officers and Employees 1990104000 P 20,
To record the Advances for the month of
January.
Cash-Collecting Officers 1010101000 76,

Franchising Fess 4020105000
Fees

TOTAL 220,9

37
Appendix 36
JEV NO.: 01-2018-01-0019
Date :
25-Jan-18
ES
Amount
Debit Credit
20,000.00
20,000.00
76,968.24
3,270.00
9,249.40
55,338.84
9,110.00
123,936.18
123,936.18
220,904.42 220,904.42
MR. HARRY SAMBOR

38

Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees

TOTAL 130,5

Appendix 36
JEV NO.01-2018-01-0020
Date :
26-Jan-18
ES
Amount
Debit Credit
76,159.78
1,770.00
11,383.00
51,386.78
11,620.00
54,368.42
54,368.42
130,528.20 130,528.20
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
PERA 5010201000 10,000.00
Due to BIR 2020101000
To Employees
record accrual of salaries
and wages for the 2nd half
of the month of February.

for payroll.
advances for Payroll.

To record liquidation of Payroll.
payroll.
TOTAL 523,077.22

41
Appendix 36
JEV NO.:01-2018-01-0021
Date :
28-Jan-18
Amount
ebit Credit
189,848.50
10,000.00
18,597.56
17,086.35
500.00
2,050.23
161,614.36
161,614.36
161,614.36
161,614.36
161,614.36
523,077.22 523,077.22
RRY SAMBOR
nting Division/Unit
42

Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees

TOTAL 161,2

Appendix 36
JEV NO.: 01-2018-01-0022
Date :
29-Jan-18
ES
Amount
Debit Credit
78,084.24
7,310.00
11,244.00
47,650.24
11,880.00
83,142.52
83,142.52
161,226.76 161,226.76
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit
Fuel, Oil and Lubricants Expenses 5020309000 P 20,
To recognize accrual of gasoline expenses
for the month of January.

Fees

TOTAL 172,6

45
Appendix 36
JEV NO.: 01-2018-01-0023
Date :
30-Jan-18
ES
Amount
Debit Credit
20,000.00
20,000.00
75,696.24
3,270.00
16,918.00
43,942.24
11,566.00
76,968.24
76,968.24
172,664.48 172,664.48
MR. HARRY SAMBOR

46

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Depreciation - Building 5050104000 P 12,0
Depreciation - Motor Vehicle 5050106000 7,0
Depreciation - Office Equipment 5050105000 6,0
Depreciation - ICT Equipment 5050105000 5,5
Acc. Depreciation - Building 1060401100
Acc. Depreciation - Motor Vehicle 1060601100
Acc. Depreciation - Office Equipment 1060502200
Acc. Depreciation - ICT Equipment 1060503100
To record depreciation for the month of
January.

Fees
TOTAL 123,91

Accounting Personnel Head, Accounting Division/U
47
Appendix 36
JEV NO.: 01-2018-01-0024
Date :
31-Jan-18
ES
Amount
Debit Credit
12,000.00
7,000.00
6,000.00
5,500.00
12,000.00
7,000.00
6,000.00
5,500.00
93,411.96
3,910.00
18,233.00
55,268.96
16,000.00
123,911.96 123,911.96
MR. HARRY SAMBOR

48

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility Center UACS Object Am
Code Debit
Cash-Treasury/Agency Deposit, Regular 1010401000

TOTAL
MERCY PAUG MR. HARRY SAMB

Accounting Personnel Head, Accounting Divisi
Appendix 36
JEV NO.: 01-2018-02-0025
Date :
1-Feb-18
G ENTRIES
Amount
Debit Credit
76,723.65
5,170.00
9,522.00
55,651.65
6,380.00
78,084.24
78,084.24
154,807.89 154,807.89
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Code Debit
Fees

TOTAL 114,7

Accounting Personnel Head, Accounting Divisio
Appendix 36
JEV NO.: 01-2018-02-0026
Date :
2-Feb-18
ES
Amount
Debit Credit
39,098.40
3,120.00
7,185.00
22,643.40
6,150.00
75,696.24
75,696.24
114,794.64 114,794.64
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Semi-Expendable Furniture & 1060701000 P 140,000.00
Fixtures
To record receipt of office tables.
TOTAL 140,000.00

53
Appendix 36
JEV NO.: 01-2018-02-0027
Date :
3-Feb-18
Amount
ebit Credit
140,000.00
140,000.00
140,000.00 140,000.00
RRY SAMBOR
nting Division/Unit
54
Appen
JOURNAL ENTRY VOUCHER JEV NO.: 01-2018-02-0028
Entity Name : AGENCY X Date :

Fund Cluster : 01 4-Feb-18
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Representation Allowance 5010202000 P 8,500.00
Tranportation Allowance 5010203000 8,500.00
To record Allowances for
the month of February.
TOTAL 17,000.00

55
Appendix 36
JEV NO.: 01-2018-02-0028
Date :
4-Feb-18
mount
Credit
17,000.00
17,000.00
BOR
ion/Unit
56

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amo
Code Debit
Security Services 5021203000 P 30
Due to BIR 2020101000
To recognize payment of security services
received for the month of February.

Fees

TOTAL 297,

57
Appendix 36
JEV NO.: 01-2018-02-0029
Date :
5-Feb-18
S
Amount
Debit Credit
30,000.00
7,000.00
23,000.00
173,796.44
3,270.00
25,404.10
133,412.34
11,710.00
93,411.96
93,411.96
297,208.40 297,208.40
MR. HARRY SAMBOR

58

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Accounts Payable 2010101000 P 20,000.00
Due to BIR 2020101000
To recognize payment of gasoline expenses for
Cash-Collecting Officers 1010101000 63,461.96

Fees
Cash-Treasury/Agency Deposit, Regular 1010401000 76,723.65

TOTAL 160,185.61

59
JEV NO.: 01-2018-02-0030
Date :
6-Feb-18
Amount
Debit Credit
20,000.00
2,500.00
17,500.00
63,461.96
3,290.00
18,179.00
33,392.96
8,600.00
76,723.65
76,723.65
160,185.61 160,185.61
R. HARRY SAMBOR
Accounting Division/Unit
60

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Water Expenses 5020401000 P 5,000
Due to BIR 2020101000
To recognize payment of water expenses for
Electricity Expenses 5020402000 P 10,000

Due to BIR 2020101000
To recognize payment of electricity expenses
for the month of February.

Fees

TOTAL 133,147.

61
62
Appendix 36
JEV NO.: 01-2018-02-0031
Date :
7-Feb-18
ES
Amount
Debit Credit
5,000.00
500.00
4,500.00
10,000.00
1,000.00
9,000.00
79,048.66
11,340.00
10,614.00
46,934.66
10,160.00
39,098.40
39,098.40
133,147.06 133,147.06
MR. HARRY SAMBOR

63
64

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Pag-IBIG Contributions 5010302000 P 1,00
PhilHealth Contributions 5010303000 4,10
Retirement and Life Insurance Premiums 5010301000 45,56
Due to Pag-IBIG 2020103000 1,00
Due to PhilHealth 2020104000 8,20
Due to GSIS 2020102000 79,73
To recognize remittance of government's
share
share and salary deductions to GSIS, HDMF
and
and PHIC
PHIC.

Fees
TOTAL 165,83

65
Appendix 36
JEV NO.: 01-2018-02-0032
Date :
9-Feb-18
ES
Amount
Debit Credit
1,000.00
4,100.55
45,563.64
1,000.00
8,201.08
79,736.37
139,601.64
26,230.38
3,010.00
2,192.00
19,168.38
1,860.00
165,832.02 165,832.02
MR. HARRY SAMBOR

66

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Cash - Tax Remittance Advice 1010407000 P 37,195.
To record constructive receipt of taxes
withheld from the month of January.
Due to BIR 2020101000 37,195.

Cash-Tax Remittance Advice 1010407000
TOTAL 74,390.3

67
68
Appendix 36
JEV NO.:01-2018-02-0033
Date :
10-Feb-18
RIES
Amount
Debit Credit
37,195.15
37,195.15
37,195.15
37,195.15
74,390.30 74,390.30
MR. HARRY SAMBOR

69
70

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
PERA 5010201000 10,000.00
Due to BIR 2020101000
To Employees
record accrual of salaries and
wages.
wages for the first half of the
month of February.

for payroll
payroll.

To record liquidation of
Payroll.
TOTAL 523,077.11

71
Appendix 36
JEV NO.: 01-2018-02-0034
Date :
14-Feb-18
Amount
ebit Credit
189,848.50
10,000.00
18,597.59
17,086.37
500.00
2,050.24
161,614.30
161,614.30
161,614.30
161,614.30
161,614.30
523,077.11 523,077.11
ARRY SAMBOR
unting Division/Unit
72

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Accounts Payable 2010101000 P 100,000
To record payment of office supplies
purchased for the month of February.

Fees

TOTAL 353,995

Accounting Personnel Head, Accounting Division/Un
73
Appendix 36
JEV NO.: 01-2018-02-0035
Date :
15-Feb-18
IES
Amount
Debit Credit
100,000.00
100,000.00
88,950.82
6,290.00
25,085.00
48,215.82
9,360.00
165,044.84
165,044.84
353,995.66 353,995.66
MR. HARRY SAMBOR

74

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Due to BIR 2020101000
To record payment of office
tables for the month of February.
TOTAL 140,000.00

75
Appendix 36
JEV NO.: 01-2018-02-0036
Date :
18-Feb-18
Amount
ebit Credit
140,000.00
7,500.00
132,500.00
140,000.00 140,000.00
RRY SAMBOR
nting Division/Unit
76

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amo
Code Debit
Fees
TOTAL

Appendix 36
JEV NO.: 01-2018-02-0037
Date :
19-Feb-18
G ENTRIES
Amount
Debit Credit
59,524.29
4,060.00
13,814.00
32,128.79
9,521.50
59,524.29 59,524.29
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Traveling Expenses - Local 5020101000 P 18,0
Advances to Officers and Employees 1990104000
To recognize liquidation of advances for
traveling expenses.
Cash - Collecting Officers 1010101000 P 2,0

Advances to Officers and Employees 1990104000
To record refund of excess amount of
advances
for traveling expenses.

Fees

TOTAL 330,24

79
Appendix 36
JEV NO.:01-2018-02-0038
Date :
20-Feb-18
ES
Amount
Debit Credit
18,000.00
18,000.00
2,000.00
2,000.00
55,621.98
6,960.00
13,032.00
23,980.98
11,649.00
254,621.24
254,621.24
330,243.22 330,243.22
MR. HARRY SAMBOR

80

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit
Fees
TOTAL 89,6

Appendix 36
JEV NO.: 01-2018-02-0039
Date :
21-Feb-18
ES
Amount
Debit Credit
89,661.21
7,500.00
17,488.90
51,686.31
12,986.00
89,661.21 89,661.21
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amoun
Code Debit
Office Supplies Expense 5020301000 P 2,5
Other Supplies and Materials Expense 5020399000 3,0
Representation Expenses 5029902000 4,0
Fuel, Oil and Lubricant Expenses 5020309000 2,5
To record replenishment of Petty Cash.

Fees

TOTAL 240,91

83
JEV NO.: 01-2018-02-0040
Date :
22-Feb-18
ES
Amount
Debit Credit
2,500.00
3,000.00
4,000.00
2,500.00
12,000.00
80,439.58
10,250.00
12,542.00
48,127.58
9,520.00
148,475.11
148,475.11
240,914.69 240,914.69
MR. HARRY SAMBOR

84

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees

TOTAL 182,44

JEV NO.: 01-2018-02-0041
Date :
23-Feb-18
ES
Amount
Debit Credit
124,820.20
14,280.00
21,270.00
75,265.20
14,003.00
57,621.98
57,621.98
182,442.18 182,442.18
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit

TOTAL 168,4

JEV NO.: 01-2018-02-0042
Date :
26-Feb-18
ES
Amount
Debit Credit
78,764.30
15,550.00
13,300.00
37,541.30
12,373.00
89,661.21
89,661.21
168,425.51 168,425.51
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Salaries and Wages 5010101000 P 189,8
PERA 5010201000 10,0
Due to BIR 2020101000
Due to Officers and Employees 2010102000
To record accrual of salaries and wages
for the second half of the month of February.
February.
Advances for Payroll 1990102000 P 161,6

To recognize grant of advances for payroll.
Due to Officers and Employees 2010102000 P 161,6

To record liquidation of payroll.

Fees

89
TOTAL 715,79

90
Appendix 36
JEV NO.: 01-2018-02-0043
Date :
27-Feb-18
ES
Amount
Debit Credit
189,848.50
10,000.00
18,597.56
17,086.35
500.00
2,050.23
161,614.36
161,614.36
161,614.36
161,614.36
161,614.36
112,278.27
32,060.00
26,949.70
34,215.57
19,053.00
80,439.58
80,439.58
91
715,795.07 715,795.07
MR. HARRY SAMBOR

92

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amoun
Code Debit
Depreciation - Building 5050104000 P 12,
Depreciation - Motor Vehicle 5050106000 7,
Depreciation - Office Equipment 5050105000 6,
Depreciation - ICT Equipment 5050105000 5,
To record depreciation for the month of
February.
Fuel, Oil and Lubricants Expenses 5020309000 P 25,

To recognize accrual of gasoline expenses for
the
for the month of February.


TOTAL 341,8
93
94
Appendix 36
JEV NO.: 01-2018-02-0044
Date :
28-Feb-18
ES
Amount
Debit Credit
12,000.00
7,000.00
6,000.00
5,500.00
12,000.00
7,000.00
6,000.00
5,500.00
25,000.00
25,000.00
161,567.17
30,350.00
18,650.50
94,302.17
18,264.50
124,820.20
124,820.20
341,887.37 341,887.37
95
MR. HARRY SAMBOR
96

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Representation Allowance 5010202000 P 8,50
Tranportation Allowance 5010203000 8,50
To record Allowances for the month of
March.

Fees

TOTAL 164,621

97
Appendix 36
JEV NO.: 01-2018-03-0045
Date :
1-Mar-18
ES
Amount
Debit Credit
8,500.00
8,500.00
17,000.00
68,857.25
7,330.00
20,745.70
29,751.55
11,030.00
78,764.30
78,764.30
164,621.55 164,621.55
MR. HARRY SAMBOR

98

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees

TOTAL 213,26

Appendix 36
JEV NO.: 01-2018-03-0046
Date :
2-Mar-18
ES
Amount
Debit Credit
100,983.02
4,560.00
11,456.00
76,787.02
8,180.00
112,278.27
112,278.27
213,261.29 213,261.29
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Due to BIR 2020101000
To record issuance of
replacement check.
TOTAL 25,000.00

101
Appendix 36
JEV NO.: 01-2018-03-0047
Date :
3-Mar-18
S
Amount
ebit Credit
25,000.00
3,000.00
22,000.00
25,000.00 25,000.00
RRY SAMBOR
nting Division/Unit
102

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Pag-IBIG Contributions 5010302000 P 1,000.00
PhilHealth Contributions 5010303000 4,100.55
Retirement and Life Insurance 5010301000 45,563.64
Premiums
Due to Pag-IBIG 2020103000 1,000.00
Due to PhilHealth 2020104000 8,201.08
Due to GSIS 2020102000 79,736.37
To recognize remittance of
government's share and salary
deductions to GSIS, HDMF,
and PHIC.
TOTAL 139,601.64

103
Appendix 36
JEV NO.: 01-2018-03-0048
Date :
4-Mar-18
Amount
ebit Credit
1,000.00
4,100.55
45,563.64
1,000.00
8,201.08
79,736.37
139,601.64
139,601.64 139,601.64
RRY SAMBOR
nting Division/Unit
104

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amoun
Code Debit
Cash - Tax Remittance Advice 1010407000 P 48,
To record constructive receipt of taxes
withheld from the month of January.
Due to BIR 2020101000 P 48,

Cash - Tax Remittance Advice 1010407000
To record tax remittances.

Fees

Security Services 5021203000 P 30,

Due to BIR 2020101000
To recognize payment of security services
received for the month of February.
TOTAL 355,4
105
106
Appendix 36
JEV NO.: 01-2018-03-0049
Date :
5-Mar-18
ES
Amount
Debit Credit
48,695.15
48,695.15
48,695.15
48,695.15
66,505.37
1,110.00
17,298.20
35,837.17
12,260.00
161,567.17
161,567.17
30,000.00
7,000.00
23,000.00
355,462.84 355,462.84
107
MR. HARRY SAMBOR
108

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees

TOTAL 165,045

Appendix 36
JEV NO.: 01-2018-03-0050
Date :
6-Mar-18
ES
Amount
Debit Credit
96,188.64
4,050.00
35,161.50
45,277.14
11,700.00
68,857.25
68,857.25
165,045.89 165,045.89
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Water Expenses 5020401000 P 8,600
Due to BIR 2020101000
To recognize payment of water expenses for
the month of March.

Fees

TOTAL 174,472

Accounting Personnel Head, Accounting Division/Uni
111
Appendix 36
JEV NO.: 01-2018-03-0051
Date :
7-Mar-18
ES
Amount
Debit Credit
8,600.00
800.00
7,800.00
64,888.98
2,740.00
19,065.00
32,267.98
10,816.00
100,983.02
100,983.02
174,472.00 174,472.00
MR. HARRY SAMBOR

112

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Electricity Expenses 5020402000 P 12,50
Due to BIR 2020101000
To recognize payment of electricity expense
for the month of March.


TOTAL 127,058

113
Appendix 36
JEV NO.: 01-2018-03-0052
Date :
8-Mar-18
S
Amount
Debit Credit
12,500.00
1,600.00
10,900.00
48,053.48
7,410.00
9,007.00
23,646.48
7,990.00
66,505.37
66,505.37
127,058.85 127,058.85
MR. HARRY SAMBOR

114

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Cash-Collecting Officers 1010101000 59,315.
Fees
TOTAL 59,315.8

Appendix 36
JEV NO.: 01-2018-03-0053
Date :
9-Mar-18
ES
Amount
Debit Credit
59,315.88
1,240.00
12,754.00
37,631.88
7,690.00
59,315.88 59,315.88
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Office Supplies Expense 5020301000 P 12,000.00
Office Supplies Inventory 1040401000
To record issuance of office
supplies.
TOTAL 12,000.00

117
Appendix 36
JEV NO.: 01-2018-03-0054
Date :
10-Mar-18
Amount
ebit Credit
12,000.00
12,000.00
12,000.00 12,000.00
RY SAMBOR
ting Division/Unit
118

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees

TOTAL 149,696.

Appendix 36
JEV NO.: 01-2018-03-0055
Date :
12-Mar-18
ES
Amount
Debit Credit
53,508.08
2,490.00
11,775.48
32,329.60
6,913.00
96,188.64
96,188.64
149,696.72 149,696.72
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees

TOTAL 94,493

Appendix 36
JEV NO.: 01-2018-03-0056
Date :
13-Mar-18
ES
Amount
Debit Credit
29,604.20
730.00
6,810.00
16,474.20
5,590.00
64,888.98
64,888.98
94,493.18 94,493.18
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit
Semi-Expendable Furniture and Fixture Expenses 5020322001 P 28,
Semi-Expendable Furniture and Fixtures 1040601000
To record the issuance of Semi-Expendables.


TOTAL 141,9

Appendix 36
JEV NO.: 01-2018-03-0057
Date :
14-Mar-18
Amount
Debit Credit
28,000.00
28,000.00
65,929.66
14,680.00
12,645.50
28,794.16
9,810.00
48,053.48
48,053.48
141,983.14 141,983.14
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit
Salaries and Wages 5010101000 P 189,
PERA 5010201000 10,
Due to BIR 2020101000
Due to Officers and Employees 2010102000
for the first half of the month of March.
Advances for Payroll 1990102000 161,

To recognize grant of advances for payroll.
Due to Officers and Employees 2010102000 161,


Fees

TOTAL 687,7
125

126
Appendix 36
JEV NO.: 01-2018-03-0058
Date :
15-Mar-18
ES
Amount
Debit Credit
189,848.50
10,000.00
18,597.59
17,086.37
500.00
2,050.24
161,614.30
161,614.30
161,614.30
161,614.30
161,614.30
105,313.24
4,120.00
5,692.00
88,921.24
6,580.00
59,315.88
59,315.88
687,706.22 687,706.22
127
MR. HARRY SAMBOR
128

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Supervision & Regulation 4020107000
Enforcement Fees
Fines and Penalties-Service 4020114000
Income
Cash-Treasury/Agency Deposit, 1010401000 29,604.20

Regular
TOTAL 107,726.66

Appendix 36
JEV NO.: 01-2018-03-0059
Date :
16-Mar-18
Amount
ebit Credit
78,122.46
10,770.00
17,214.60
37,757.86
12,380.00
29,604.20
29,604.20
107,726.66 107,726.66
RRY SAMBOR
ting Division/Unit

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Repair & Maintenance - Motor Vehicle 5021306001 P 12,00
Due to BIR 2020101000
To record payment for the repair of motor
vehicle.
TOTAL 12,000

131
Appendix 36
JEV NO.: 01-2018-03-0060
Date :
17-Mar-18
ES
Amount
Debit Credit
12,000.00
2,000.00
10,000.00
12,000.00 12,000.00
MR. HARRY SAMBOR

132

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees
Cash-Treasury/Agency Deposit, Regular 1010401000 65,929.

TOTAL 205,247.9

Appendix 36
JEV NO.: 01-2018-03-0061
Date :
19-Mar-18
ES
Amount
Debit Credit
139,318.28
13,410.00
35,104.00
78,374.28
12,430.00
65,929.66
65,929.66
205,247.94 205,247.94
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit
Cash - MDS, Regular 1010404000 P 10,
To record cancellation of check issued.

Fees

TOTAL 371,7

135
Appendix 36
JEV NO.: 01-2018-03-0062
Date :
20-Mar-18
ES
Amount
Debit Credit
10,000.00
10,000.00
256,402.60
14,730.00
10,960.00
218,862.60
11,850.00
105,313.24
105,313.24
371,715.84 371,715.84
MR. HARRY SAMBOR

136

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit

TOTAL 270,953

Appendix 36
JEV NO.: 01-2018-03-0063
Date :
21-Mar-18
S
Amount
Debit Credit
53,512.86
4,030.00
17,168.00
20,541.86
11,773.00
217,440.74
217,440.74
270,953.60 270,953.60
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Office Supplies Expense 5020301000 P 1,80
Other Supplies and Materials Expense 5020399000 2,60
Representation Expenses 5029902000 4,50
Fuel, Oil and Lubricant Expenses 5020309000 1,60
To record replenishment of Petty Cash.

Fees
TOTAL 45,327

139
JEV NO.: 01-2018-03-0064
Date :
22-Mar-18
IES
Amount
Debit Credit
1,800.00
2,600.00
4,500.00
1,600.00
10,500.00
34,827.26
3,770.00
10,950.00
12,077.26
8,030.00
45,327.26 45,327.26
MR. HARRY SAMBOR

140

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees
TOTAL 49,767.7

Appendix 36
JEV NO.: 01-2018-03-0065
Date :
23-Mar-18
ES
Amount
Debit Credit
49,767.76
5,970.00
15,880.00
19,087.76
8,830.00
49,767.76 49,767.76
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
To record issuance of replacement
check.
TOTAL 10,000.00

143
Appendix 36
JEV NO.: 01-2018-03-0066
Date :
24-Mar-18
Amount
ebit Credit
10,000.00
10,000.00
10,000.00 10,000.00
RRY SAMBOR
nting Division/Unit
144

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees

TOTAL 310,183.4

Appendix 36
JEV NO.: 01-2018-03-0067
Date :
26-Mar-18
ES
Amount
Debit Credit
53,780.86
3,480.00
10,724.00
28,926.86
10,650.00
256,402.60
256,402.60
310,183.46 310,183.46
MR. HARRY SAMBOR


Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Fees
To record collections of Income.
Cash-Treasury/Agency Deposit, Regular 1010401000 53,512.86

TOTAL 120,646.09

Appendix 36
JEV NO.: 01-2018-03-0068
Date :
27-Mar-18
S
Amount
Debit Credit
67,133.23
2,820.00
20,631.53
32,931.70
10,750.00
53,512.86
53,512.86
120,646.09 120,646.09
MR. HARRY SAMBOR

, Accounting Division/Unit

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amou
Code Debit
Salaries and Wages 5010101000 P 189
PERA 5010201000 10
Due to BIR 2020101000
Due to Officers and Employees
for the second half of the month of March.
Advances for Payroll 1990102000 161

To record advances for payroll.
Due to Officers and Employees 2010102000 161


Fees

149
TOTAL 587,3

150
Appendix 36
JEV NO.: 01-2018-03-0069
Date :
28-Mar-18
S
Amount
Debit Credit
189,848.50
10,000.00
18,597.56
17,086.35
500.00
2,050.23
161,614.36
161,614.36
161,614.36
161,614.36
161,614.36
29,467.78
500.00
6,044.00
18,463.78
4,460.00
34,827.26
34,827.26
151
587,372.26 587,372.26
MR. HARRY SAMBOR

152

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Security Services 5021203000 P 30,00
To recognize accrual of security services
received for the month of March.
Fuel, Oil and Lubricants Expenses 5020309000 24,50

To record accrual of Gasoline Expense.
TOTAL 54,50

153
Appendix 36
JEV NO.: 01-2018-03-0070
Date :
30-Mar-18
ES
Amount
Debit Credit
30,000.00
30,000.00
24,500.00
24,500.00
54,500.00 54,500.00
MR. HARRY SAMBOR

154

Fund Cluster : 01
ACCOUNTING ENTRIES
Responsibility
UACS Object Amount
Code Debit
Depreciation - Building 5050104000 P 12,000.00
Depreciation - Motor Vehicle 5050106000 7,000.00
Depreciation - Office Equipment 5050105000 6,000.00
Depreciation - ICT Equipment 5050105000 5,500.00
To record depreciation for the month
of March.
Subsidy from National Government 4030101000 P 3,573,883.68

To record reversion of unused NCA.
TOTAL 3,604,383.68

155
Appendix 36
JEV NO.: 01-2018-03-0071
Date :
31-Mar-18
RIES
Amount
Debit Credit
12,000.00
7,000.00
6,000.00
5,500.00
12,000.00
7,000.00
6,000.00
5,500.00
3,573,883.68
3,573,883.68
3,604,383.68 3,604,383.68
MR. HARRY SAMBOR

156

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JOURNAL ENTRY VOUCHER

Entity Name : AGENCY X

Cash-Treasury/Agency Deposit, Regular 1010401000 117,9

Prepared by: Certified Correct:

MERCY PAUG MR. HARRY SAMBOR

JEV NO.: 01-2018-01-0001

MR. HARRY SAMBOR

Entity Name : AGENCY X

Prepared by: Certified Correct:

MERCY PAUG MR. HARRY

JEV NO.: 01-2018-01-0002

MR. HARRY SAMBOR

Entity Name : AGENCY X

Cash-Collecting Officers 1010101000 87,6

Cash-Treasury/Agency Deposit, Regular 1010401000 93,4

MERCY PAUG MR. HARRY SAMBOR

JEV NO.: 01-2018-01-0003

MR. HARRY SAMBOR

Entity Name : AGENCY X

Cash-Treasury/Agency Deposit, Regular 1010401000 59,

MERCY PAUG MR. HARRY SAMBO

JEV NO.: 01-2018-01-0004

MR. HARRY SAMBOR

Entity Name : AGENCY X

MERCY PAUG MR. HARRY SAMBO

JEV NO.: 01-2018-01-0005

MR. HARRY SAMBOR

Entity Name : AGENCY X

Cash-Treasury/Agency Deposit, Regular 1010401000 182

MERCY PAUG MR. HARRY SAMBO

JEV NO.: 01-2018-01-0006

MR. HARRY SAMBOR

Entity Name : AGENCY X

Cash-Treasury/Agency Deposit, Regular 1010401000 117

MERCY PAUG MR. HARRY SAMBO

JEV NO.: 01-2018-01-0007

MR. HARRY SAMBOR

Entity Name : AGENCY X

MERCY PAUG MR. HARRY SAMBO

JEV NO.: 01-2018-01-0008

MR. HARRY SAMBOR

Entity Name : AGENCY X

Advances for Payroll 1990102000 P 161,614.30

Due to Officers and Employees 2010102000 P 161,614.30

MERCY PAUG MR. HARRY SAMBOR

Entity Name : AGENCY X

MERCY PAUG MR. HARRY SAMBO

JEV NO.: 01-2018-01-0010

MR. HARRY SAMBOR

Entity Name : AGENCY X

Cash-Treasury/Agency Deposit, Regular 1010401000 272

Representation Allowance 5010202000 8

MERCY PAUG MR. HARRY SAMBO

JEV NO.: 01-2018-01-0011

MR. HARRY SAMBOR

Entity Name : AGENCY X

Cash-Treasury/Agency Deposit, Regular 1010401000 160

MERCY PAUG MR. HARRY SAMBO

JEV NO.: 01-2018-01-0012

MR. HARRY SAMBOR

Entity Name : AGENCY X

Cash-Treasury/Agency Deposit, Regular 1010401000 58,

MERCY PAUG MR. HARRY SAMBOR