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Municipality of Lakewood

BARANGAY BULULAWAN
As of January 31, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 7,150.52
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 892,915.84
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 40,118.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751
Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 756 800.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 702.38
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 40,000.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 3,121,808.24

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
32,609.14

CREDIT
(1,168.65)

6,855.00

22,442.07

2,908,489.20
CREDIT

1,670.00
735.00

760.00

1,320.00

CREDIT

139,046.00
1,550.00

7,500.48

CREDIT
CREDIT
CREDIT

3,121,808.24

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of February 28, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 3,775.52
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 978,681.14
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 80,236.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 5,020.00
Travelling Expenses-Foreign 752
Training Expenses 753 4,620.00
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 756 1,400.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 1,884.58
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892
Insurance Expenses 893 480.50
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 40,720.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 3,261,939.24

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
32,609.14

CREDIT
(1,573.65)

6,855.00

22,442.07

2,908,489.20
CREDIT

1,670.00
900.00

885.00

1,320.00

CREDIT

278,092.00
2,750.00

7,500.48

CREDIT
CREDIT
CREDIT

3,261,939.24

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of March 31, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Cash in vault 101 4,030.52
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 938,664.77
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 33,490.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401 32,609.14
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Due to BIR 412 (1,508.65)
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416 6,855.00
Due to Other GOCCs 417
Due to LGUs 418 22,442.07
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501 2,908,489.20
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Amusement Tax 581
Business Tax 582 1,695.00
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613 1,425.00
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636 1,085.00
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642 1,560.00
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665 417,138.00
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678 4,700.00
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684 7,500.48
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 120,354.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 12,260.00
Travelling Expenses-Foreign 752
Training Expenses 753 4,620.00
Scholarship Expenses 754
Office Supplies Expense 755 7,032.00
Accountable Forms Expenses 756 1,400.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 2,719.25
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 46,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 5,000.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 480.50
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT CREDIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 40,720.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 3,403,990.24 3,403,990.24

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
0
Municipality of Lakewood
BARANGAY BULULAWAN
As of April 30, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 4,298.16
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 972,357.77
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 160,472.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 12,260.00
Travelling Expenses-Foreign 752
Training Expenses 753 75,035.00
Scholarship Expenses 754
Office Supplies Expense 755 7,032.00
Accountable Forms Expenses 756 2,400.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 2,719.25
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 46,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 30,560.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 480.50
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 40,720.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 3,545,303.88

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
32,609.14

CREDIT
(1,313.65)

6,855.00

22,504.71

2,908,489.20
CREDIT

1,695.00

100.00
1,785.00

1,285.00

1,560.00

CREDIT

556,184.00
6,050.00

7,500.48

CREDIT
CREDIT
CREDIT

3,545,303.88

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of May 31, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 4,025.52
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 983,648.16
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 38,080.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 202,270.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 22,430.00
Travelling Expenses-Foreign 752
Training Expenses 753 75,035.00
Scholarship Expenses 754
Office Supplies Expense 755 11,212.00
Accountable Forms Expenses 756 2,400.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 4,225.79
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 46,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 30,560.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 480.50
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 75,220.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 3,682,806.17

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
29,009.14

CREDIT
(1,959.72)

6,855.00

22,442.07

2,908,489.20
CREDIT

1,755.00

100.00
2,490.00

1,515.00

1,560.00

CREDIT

695,230.00
7,820.00

7,500.48

CREDIT
CREDIT
CREDIT

3,682,806.17

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of June 30, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 4,887.64
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 1,077,332.23
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 38,080.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 242,388.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 26,050.00
Travelling Expenses-Foreign 752
Training Expenses 753 75,035.00
Scholarship Expenses 754
Office Supplies Expense 755 11,212.00
Accountable Forms Expenses 756 2,800.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759 3,475.00
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 4,225.79
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 46,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 30,560.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 480.50
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 75,220.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 3,824,965.36

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
29,009.14

CREDIT
(2,123.65)

6,855.00

22,734.19

2,908,489.20
CREDIT

1,755.00

100.00
3,255.00

1,830.00

1,560.00

CREDIT

834,276.00
9,725.00

7,500.48

CREDIT
CREDIT
CREDIT

3,824,965.36

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of July 31, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 3,318.04
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 1,083,916.35
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 309,146.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 44,810.00
Travelling Expenses-Foreign 752
Training Expenses 753 155,633.00
Scholarship Expenses 754
Office Supplies Expense 755 11,212.00
Accountable Forms Expenses 756 3,400.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759 3,475.00
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 5,276.67
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 46,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 32,560.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 480.50
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 75,220.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 3,965,416.76

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
29,009.14

CREDIT
(2,558.65)

6,855.00

22,509.59

2,908,489.20
CREDIT

1,755.00

100.00
3,420.00

2,080.00

1,560.00

CREDIT

973,322.00
11,375.00

7,500.48

CREDIT
CREDIT
CREDIT

3,965,416.76

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of August 31, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 4,215.86
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 1,172,798.62
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 349,264.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 47,690.00
Travelling Expenses-Foreign 752
Training Expenses 753 160,403.00
Scholarship Expenses 754
Office Supplies Expense 755 11,212.00
Accountable Forms Expenses 756 3,800.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759 3,475.00
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 6,231.90
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 46,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 32,560.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 3,371.00
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 75,220.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 4,107,210.58

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
29,009.14

CREDIT
(2,423.65)

6,855.00

22,722.41

2,908,489.20
CREDIT

1,755.00

100.00
3,870.00

2,305.00

1,560.00

CREDIT

1,112,368.00
13,100.00

7,500.48

CREDIT
CREDIT
CREDIT

4,107,210.58

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of September 30, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 4,341.26
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 1,261,078.65
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 389,382.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 51,770.00
Travelling Expenses-Foreign 752
Training Expenses 753 163,403.00
Scholarship Expenses 754
Office Supplies Expense 755 15,152.00
Accountable Forms Expenses 756 3,800.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759 3,475.00
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 7,785.94
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 46,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 32,560.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 3,371.00
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 75,220.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 4,248,308.05

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
29,009.14

CREDIT
(2,407.58)

6,855.00

22,492.81

2,908,489.20
CREDIT

1,755.00

100.00
4,065.00

2,925.00

1,560.00

CREDIT

1,251,414.00
14,550.00

7,500.48

CREDIT
CREDIT
CREDIT

4,248,308.05

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of October 31, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 3,389.52
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 1,341,916.28
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270 23,663.00
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 429,500.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 54,850.00
Travelling Expenses-Foreign 752
Training Expenses 753 163,403.00
Scholarship Expenses 754
Office Supplies Expense 755 15,152.00
Accountable Forms Expenses 756 4,400.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759 3,475.00
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 7,785.94
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 76,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 32,560.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 3,371.00
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 76,320.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 4,426,754.94

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
29,009.14

CREDIT
(180.99)

6,855.00

22,466.07

2,908,489.20
CREDIT

1,755.00
1,180.40

34,005.64

100.00
4,230.00

3,175.00

1,560.00

CREDIT

1,390,460.00
16,150.00

7,500.48

CREDIT
CREDIT
CREDIT

4,426,754.94

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
As of November 30, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 3,041.62
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 1,332,245.86
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 69,250.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264 5,855.00
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270 35,623.00
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273 169,729.85
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 469,618.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724 55,000.00
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 57,730.00
Travelling Expenses-Foreign 752
Training Expenses 753 163,403.00
Scholarship Expenses 754
Office Supplies Expense 755 24,252.00
Accountable Forms Expenses 756 4,400.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759 3,475.00
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 8,854.10
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 76,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 61,480.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 3,371.00
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 76,320.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 4,565,782.78

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

0
CREDIT
29,009.14

CREDIT
(1,821.25)

6,855.00

22,448.17

2,908,489.20
CREDIT

1,755.00
1,180.40

34,005.64

100.00
4,320.00

3,400.00

1,560.00

CREDIT

1,529,506.00
17,475.00

7,500.48

CREDIT
CREDIT
CREDIT

4,565,782.78

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
PRE-CLOSING TRIAL BALANCE
As of December 31, 2017
As of January 31, 2011
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 1,752.82
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 1,398,330.79
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 35,195.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270 41,673.00
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684 35,762.89
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720 536,376.00
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724 55,000.00
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742 87,963.74
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751 100,890.00
Travelling Expenses-Foreign 752
Training Expenses 753 184,323.00
Scholarship Expenses 754
Office Supplies Expense 755 25,289.50
Accountable Forms Expenses 756 4,400.00
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759 3,475.00
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767 10,539.26
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778 5,000.00
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783 76,623.00
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792 2,000.00
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874 61,480.00
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877 43,224.70
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892 3,371.00
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969 76,320.00
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 4,684,276.35

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

6,335.10

12,976.72

6,930.00
5,301.00

666.00

4,091.26

CREDIT

2,314.28

3,600.00
66,609.14

114,603.74

CREDIT
(2,708.65)

6,855.00

22,454.37

2,698,849.35
CREDIT

1,755.00
1,180.40

34,005.64

100.00
4,485.00

3,600.00

1,560.00

CREDIT

1,668,548.00
20,165.00

CREDIT
CREDIT
CREDIT

4,684,276.35

ANIHIT
I
t - Designate
MUNICIPALITY OF LAKE WOOD PROVINCE OF ZAMBOANGA DEL SUR

BARANGAY: BULULAWAN

SCHEDULE OF CASH ADVANCE Account Code: 148


As of December 31, 2017

VOUCHER NO. DEBTOR & ADDRESS NATURE AMOUNT

2009-07-053 Letecia C. Mejos Reg. fee 3,750.00


Total 3,750.00

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
MUNICIPALITY OF LAKE WOOD PROVINCE OF ZAMBOANGA DEL SUR

BARANGAY:

SCHEDULE OF ACCOUNTS PAYABLE Account Code: 401


As of December 31, 2016

VOUCHER NO. DEBTOR & ADDRESS NATURE AMOUNT

Balance forwarded 20,989.14


G. Petiluna travel 400.00
B. Edubas travel 3,000.00
- Training Expenses 4,620.00
- Conchita Gatab Travel 4,800.00
- Julia Gumorod travel 1,800.00
- Jeanny Burlat travel 1,800.00
- Judith Quicoy travel 1,800.00
- Emma Balambao travel 2,000.00
- Merlyn Yamba travel 2,000.00
- Ma. Allyn Samorano travel 1,800.00
- Mitos Artigas travel 1,800.00
- Nedelyn Calapis travel 1,800.00
- Erlinda Gonzaga travel 1,800.00
- Goderick Petiluna travel 3,740.00
- Rosario Tillo travel 740.00
- Jimmy Balambao travel 1,340.00
- Jonny Holoyohoy travel 1,140.00
- Elena Terez travel 2,220.00
- Glady Lagura travel 1,340.00
- Vicente Tubasis travel 540.00
- Reynaldo Belarde travel 940.00
- Emelie Duterte travel 4,200.00
Total 66,609.14

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statisstician I
Municipal Accountant-Designate
MUNICIPALITY OF LAKE WOOD PROVINCE OF ZAMBOANGA DEL SUR

BARANGAY: BULULAWAN

SCHEDULE OF DUE TO OFFICERS & EMPLOYEES Account Code: 403


As of December 31, 2017

VOUCHER NO. DEBTOR & ADDRESS NATURE AMOUNT

Lupon Hon. July to Dec. 2017 10,800.00


Tanod Hon. July to Dec. 2017 15,840.00
Annual Leave Benefits 13th month pay 87,963.74
TOTALS 114,603.74

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant-Designate
JOURNAL ENTRY VOUCHER
BULULAWAN
No:____________________
Date: 12/31/2017

____coll_________Check Disbursement_________Cash Disbursement_______ Others


ACCOUNTING ENTRIES
Responsi Account and Explanation Account PR Amount
Center Code Debit Credit
Adjusting and Closing Entries
1 Closing of Income accounts
Business Tax 582 1,755.00
Community Tax 583 1,180.40
Real Property Tax 588 34,005.64
Permit Fees 605 100.00
Clearance and Certification Fees 613 4,485.00
Income from Markets 636 3,600.00
Rent Income 642 1,560.00
Internal Revenue Allotment 665 1,668,548.00
Miscellaneous Income 678 20,165.00
Income and Expense Summary 512 1,735,399.04
To close the Income accounts
to the Income and Expense Summary
Account.

2 Closing of expense accounts


Income and Expense Summary Account 512 1,276,275.20
Honoraria 720 536,376.00
Cash Gif 724 55,000.00
Terminal Leave Benefits 742 87,963.74
Traveling Expenses 751 100,890.00
Training Expenses 753 184,323.00
Office Supplies Expenses 755 25,289.50
Accountable Forms 756 4,400.00
Drugs and Medicines 759 3,475.00
Electricity Expenses 767 10,539.26
Membership Dues & Contributions 778 5,000.00
Representation Expenses 783 76,623.00
Auditing Services 792 2,000.00
Subsidy to LGU 874 61,480.00
Fedility Bond Premiums 892 3,371.00
Subsidy to Other Funds 877 43,224.70
Maintenance and Other OperatingEExpenses 969 76,320.00
To close the expense accounts to
the income and Expense Summary
Account.

3 Income and Expense Summary 512 459,123.84


Retained Operating Surplus 513 459,123.84
To close the Income and Expense
Summary account to Retained Operating
Surplus account.

4 Prior Years adjustments 684 35,762.89


Retained Operating Surplus 513
To close prior years adjustment account
to retained operating surplus

5 Retained Operating Surplus 513 423,360.95


Govrenment Equity 501 423,360.95

Prepared by: Approved by:


BRYAN A. THUNDAS ANGELES M. BANIHIT
Casual Clerk Statistician I
Municipal Accountant - Designate
____________

Amount
Credit

1,735,399.04

536,376.00
55,000.00
87,963.74
100,890.00
184,323.00
25,289.50
4,400.00
3,475.00
10,539.26
5,000.00
76,623.00
2,000.00
61,480.00
3,371.00
43,224.70
76,320.00

459,123.84

35,762.89

423,360.95
LES M. BANIHIT
Statistician I
Accountant - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
POST-CLOSING TRIAL BALANCE
As of December 31, 2017

As of January 31, 2011


ACCOUNT
ACCOUNT TITLES CODE DEBIT
Cash in vault 101 1,752.82
Cash-Collecting Officers 102
CAsh-Disbursing Officers 103
Petty Cash Fund 104
Payroll Fund 106
Cash-National Treasury, Modified Disbursement Sys. 108
Cash-Bangko Sentral Ng Pilipinas 110
CASH IN BANK LCCA 111 1,398,330.79
Cash in Bank-Local Currency, Savings Account 112
Cash in Bank - Local Currency, Time Deposits 113
Cash - Bangko Sentral Ng Pilipinas 114
Cash in Bank - Foreign Currency, Current Account 115
Cash in Bank - Foreign Currency, Savings Account 116
Cash in Bank - Foreign Currency, Time Deposits 117
Accounts Receivable 121
Notes Receivable 122
Advances from Officers and Employees 123
Loans Receivable GOCCs 124
Loans Receivable LGUs 125
Loans Receivable - Others 126
Real Property Tax Receivable 127
Special Education Tax Receivable 128
Interest Receivable 129
Currency Swap Receivable 130
Due fron National Treasury 131
Due from NGAs 136
Due fron GOCCs 137
Due from LGUs 138 15,364.08
Due from NGOs/Pos 139
Due fron Central Office/Home Office 141
Due from Regional Offices/Staff Bureaus/Branch Off 142
Due from Operating Units 143
Due from Other Funds 144
Due from Subsidiaries/Affiliates 145
Receivables - Disallowances/Charges 146
Dividend Receivable 147
Due from Officers and Employees 148 3,750.00
Other Receivables 149
Raw Materials Inventory 151
Work-in-Process Inventory 152
Finished Goods Inventory 153
Merchandise Inventory 154
Office Supplies Inventory 155
Accountable Forms Inventory 156
Animal/Zoological Supplies Inventory 157
Food Supplies Inventory 158
Drugs and Medicines Inventory 159
Medical,Dental and Laboratory Supplies Inventory 160
Gasoline,Oil and Lubricants Inventory 161
Agricultural Supplies Inventory 162
Textbooks and Instructional Materials Inventory 163
Military and Police Supplies Inventory 164
Other Supplies Inventory 165
Confiscated/Abandoned/Seized Goods Inventory 166
Spare Parts Inventory 167
Construction Materials Inventory 168
Livestock Inventory 169
Crops and Fruits Inventory 170

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Other Agricultural, Fishery and Forestry Products 176
Prepaid Rent 177
Prepaid Insurance 178
Prepaid Interest 179
Deposit on Letters of Credit 180
Advances to Contractors 181
Deferred Charges 182
Organization Cost 183
Other Prepaid Expenses 185
Guaranty Deposits 186
Other Current Assets 189
Investments in Treasury Bills 191
Investments in Stocks 192
Investments in Bonds 193
Other Investments and Marketable Securities 197
Sinking Fund 198
Land 201 37,000.00
Allowance for Doubtful Accounts 301
Land Improvements 202
Accumulated Depreciation - Land Improvements 302
Runways/Taxiways 203
Accumulated Depreciation - Runways/Taxiways 303
Railways 204
Accumulated Depreciation/ Railways 304
Electrification, Power and Energy Structures 205 19,597.00
Accumulated Depreciation-Electrification,Power and 305
Office Buildings 211
Accumulated Depreciation - Office Buildings 311
School Buildings 212 242,107.77
Accumulated Depreciation - School Buildings 312
Hospitals and Health Centers 213 19,000.00
Accumulated Depreciation-Hospitals and Health Cent 313
Markets and Slaughterhouses 214 44,440.00
Accumulated Depreciation-Markets and Slaughterhous 314
Other Structures 215 1,147,889.62
Accumulated Depreciation - other Structures 315
Leasehold Improvements,Land 218
Accumulated Depreciation - Leasehold Improvements, 318
Leasehold Improvements, Buildings 219
Accumulated Depreciation-Leassehold Improvements,B 319
Other Leasehold Improvements 220
Accumulated Depreciation-Other Leasehold Improveme 320
Office Equipment 221 35,195.00
Accumulated Depreciation-Office Equipment 321
Furniture and Fixtures 222 142,520.00
Accumulated Depreciation-Furniture and Fixtures 322
IT Equipment and Software 223 38,500.00
Accumulated Depreciation - IT Equipment 323
Library Books 224
Accumulated Depreciation - Library Books 324
Machinery 226 58,900.00
Accumulated Depreciation - Machinery 326
Agricultural, Fishery and Forestry Equipment 227 7,400.00
Accumulated Depreciation-Agricultural,Fishery and 327
Airport Equipment 228
Accumulated Depreciation-Airport Equipment 328
Communication Equipment 229 45,458.50
Accumulated Depreciation-Communication Equipment 329
Construction and Heavy Equipment 230
Accumulated Depreciation-Construction and Heavy Eq 330

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Firefighting Equipment and Accessories 231 18,000.00
Accumulated Depreciation-Firefighting Equipment an 331
Hospital Equipment 232
Accumulated Depreciation - Hospital Equipment 332
Medical, Dental and Laboratory Equipment 233
Accumulated Depreciation-Medical,Dental and Labora 333
Military and Police Equipment 234
Accumulated Depreciation-Military and Police Equip 334
Sports Equipment 235 40,000.00
Accumulated Depreciation - Sports Equipment 335
Technical and Scientific Equipment 236
Accumulated Depreciation-Technical and Scientific 336
Other Machinery and Equipment 240
Accumulated Depreciation-Other Machinery and Equip 340
Motor Vehicles 241
Accumulated Depreciation-Motor Vehicles 341
Trains 242
Accumulated Depreciation - Trains 342
Aircrafts and Aircraft Ground Equipment 243
Accumulated Depreciation-Aircrafts and Aircraft Gr 343
Watercrafts 244
Accumulated Depreciation - Watercrafts 344
Other Transportation Equipment 248
Accumulated Depreciation-Other Transportation Equi 348
Other Property, Plant and Equipment 250
Accumulated Depreciation-Other Property,Plant and 350
Roads, Highways and Bridges 251
Parks, Plazas and Monuments 252
Ports, Lighthouses and Harbors 253
Artesian Wells,Reservoirs,Pumping Stations and Con 254 15,359.68
Irrigation, Canals and Laterals 255
Flood Controls 256
Waterways,Aqueducts,Seawalls,River Walls and Other 257
Other Public Infrastructures 260
Reforestation - Upland 261
Reforestation-Marshland/Swampland 262
Construction in Progress-Agency Assets 264
Construction in Progress-Roads,Highways and Bridge 266
Construction in Progress-Parks,Plazas and Monument 267
Construction in Progress-Ports,Lighthouses and Har 268
Construction in Progress-Artesian Wells,Reservoirs 269
Construction in Progress-Irrigation,Canals and Lat 270 41,673.00
Construction in Progress-Flood Controls 271
Constraction in Progress-Waterways,Aqueducts,Seawa 272
Constraction in Progress-Other Public Infra. 273
Constraction in Progress-Reforestration-Upland 274
Constraction in Progress-Reforestration-Swampland 275
Work/Other Animals 281
Breeding Stocks 282
Arts,Archeological, Specimens and Other Exhibits 283
Items in Transit 284
Restricted Fund/Cash 285
Other Assets 290
Accumulated Depr.-Other Assets 390
Accounts Payable 401
Notes Payable 402
Due to Officers and Employees 403
Dividend Payable 408
Interest Payable 409
Due to National Treasury 411

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Due to BIR 412
Due to GSIS 413
Due to PAGIBIG 414
Due to PHILHEALTH 415
Due to NGAs 416
Due to Other GOCCs 417
Due to LGUs 418
Due to Central Office/ Home Office 421
Due to Regional Offices/Staff Bureaus/Branch Offic 422
Due to operating Units 423
Due to Other Funds 424
Deu to Subsidiaries/Affiliates 425
Guaranty Deposits Payable 426
Performance/Bidders/Bail Bonds Payable 427
Currency Swap Payable 428
Tax Refund Payable 429
Other Payables 439
Mortgage Payable 441
Bonds Payable- Domestic 442
Bonds Payable- Foreign 443
Loans Payable- Domestic 444
Loans Payable- Foreign 445
Other Long-Term Liabilities 450
Deferred Real Property Tax Income 451
Deferred Special Education Income 452
Other Deferred Credits 455
Government Equity 501
Capital Stocks 502
Paid in Capital in Excess of Par Value 503
Subscibe Capital Stock 504
Restricted Capital 505
Appraised Capital Stock 506
Treasury Stock 507
Retained Earnings 510
Cost of Good Sold 511
Income and Expense Summary 512
Retained Operating Surplus (Year 1) 513
Retained Operating Surplus (Year 2) 514
Retained Operating Surplus (Year 3) 515
Business TAx 551
Capital Gains Tax 552
Documentary Stamp Tax 553
Donors Tax 554
Estate Tax 555
Excise Tax on Articles 556
Final Tax 557
Francise Tax 558
Immigration Tax 559
Import Duties 560
Income Tax-Individuals 561
Income Tax-Partnership 562
Income TAx- Corporation 563
Proffesional Tax 564
Stock Transfer Tax 565
Tax on Forest Products 566
Value Added Tax 567
Value Added Tax-Expanded 568
Travel Tax 569
Other National Taxes 578
Fines and Penalties- National Taxes 579

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Amusement Tax 581
Business Tax 582
Community Tax 583
Franchise Tax 584
Occupation Tax 585
Printing and Publication Tax 586
Property Transfer Tax 587
Real Property Tax 588
Real Property Tax on Idle Land 589
Special Assesment Tax 590
Special Education Tax 591
Tax on Delivery Trucks and Vans 592
Tax on Sand,Gravel and other Quarry Products 593
Other Local Taxes 598
Fines and Penalties-Local Taxes 599
Weight & Measure 601
Fishery Rental Fees 602
Franchising and Licensing Fees 603
Motor Vehicle Users Charge 604
Permit Fees 605
Regitration Fees 606
Other Permit and Licenses 608
Fines and Penalties-Permits and License 609
Affilation Fees 611
Athletic and Cultural Fees 612
Clearance and Certification Fees 613
Comprehensive Examination Fees 614
Diploma and Graduation Fees 615
Garbage Fees 616
Inspection Fees 617
Library Fees 618
Medical,Dental and Laboratory Fees 619
Passport and Visa Fees 620
Processing Fees 621
Seminar Fees 622
Toll and Terminal Fees 623
Transcript of Record Fees 624
Other Service Income 628
Fines and Penalties- Service income 629
Hospital Fees 631
Income from Canteen Operations 632
Income from Cemetery 633
Income from Communication Facilities 634
Income from Dormitory Operations 635
Income from Markets 636
Income from Slaugtherhouse 637
Income from Transportation System 638
Income from Waterworks System 639
Landing and Parking Fees 640
Printing & Publication Income 641
Rent Income 642
Sales Revenue 643
Tuition Fees 644
Other Business Income 648
Fines and Penalties - business income 649
Subsidy Income from National Government 651
Subsidy from Other National Government Agencies 652
Subsidy from Central Office/Home Office 653
Subsidy from Regional Offices/Staff Bureaus 654
Subsidy from Operating Units 655

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Subsidy from other LGUs 656
Subsidy from Other Funds 657
Subsidy from Subsidiaries/Affiliates 658
Dividend Income 661
Income from Grants and Donations 662
Insurance Income 663
Interest income 664
Internal Revenue Allotment 665
Sale of Confiscated/Abandoned/Seized Good and Prop 666
Share from Economic Zones 667
Share from Expanded Value Added Tax 668
Share from National Wealth 669
Share from PAGCOR/PCSO 670
Share from Tobacco Excise Tax 671
Miscellaneous Income 678
Other Fines and Penalties 679
Gain/Loss on Foreign Exchange (FOREX) 681
Gain/Lss on Sale of Disposed Assets 682
Gain/Loss on Sale of Securities 683
Prior Years' Adjustments 684
Salaries and Wages-Regular 701
Salaries and Wages - Military/Uniformed 702
Salaries and Wages-Part Time 703
Salaries and Wages- Substitute 704
Salaries and Wages-Casual 705
Salaries and Wages-Contractual 706
Salaries and Wages-Emergency 707
Personnel Economic Relief Allowance 711
Additional Compensation 712
Representation Allowance 713
Transportation Allowance 714
Clothing/Uniform Allowance 715
Subsistence, Laundry and Quarter Allowance 716
Productivity Incentive Allowance 717
Overseas Allowance 718
Other Bonuses and Allowances 719
Honoraria 720
Hazard Pay 721
Longevity Pay 722
Overtime and Night Pay 723
Cash Gift 724
Year End Bonuses 725
Life and Retirement Insurance COntributions 731
Pag ibig Contributions 732
PHILHEATLH Contributions 733
ECC Contributions 734
Pension Benefits- Civilian 738
Pension Benefits-Military/Uniformed 739
Retirement Benefits-Civilian 740
Retirement Benefits- Military/Uniformed 741
Terminal Leave Benefits 742
Health Workers' Benefits 743
Other Personnel Benefits 749
Traveling Expenses 751
Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 756
Animal/Zoological Supplies Expenses 757

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Food Supplies Expense 758
Drugs and Medicines Expenses 759
Medical, Laboratory, Dental and Other Supplies 760
Gasoline, Oil, and Lubricants Expense 761
Agricultural Supplies Expenses 762
Textbook and Instructional Materials 763
Military and Police Supplies Expenses 764
Other Supplies Expense 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenes 768
Postage and Deliveries 771
Telephone Expenses-Landline 772
Telephone Expenses-Mobile 773
Internet Expenses 774
Cable, Satellite, Telegraph, and Radio Expenses 775
Membership Dues and Contributions to Organizations 778
Awards and Indemnities 779
Advertising Expense 780
Printing & Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transporattion and Delivery Expenses 784
Storage Expenses 785
Subscription Expenses 786
Surveying Expenses 787
Reward and Other Claims 788
Legal Services 791
Auditing Services 792
Consultancy Services 793
Environmental/Sanitary Services 794
General Services 795
Janitorial Services 796
Security Services 797
Other Professional Services 799
Rep. and Maintenance - Land Improvements 802
Rep. and Maintenance - Runways/Taxiways 803
Reapairs and Maintenance - Railways 804
Rep.& Maint. - Electrification, power & Energy str 805
Repairs and Maint. - office buildings 811
Repairs and Maint. School buildings 812
Rep. and Maint.-Hospitals and Health Centers 813
Repairs & Maint. - Markets & Slaughterhouses 814
Repairs and maintainance / other structures 815
Rep. & Maint. - Leasehold Improvements, Land 818
Repairs & Maint. - Leasehold Improvements, Bldgs. 819
Repairs & Maintenance - Other Leasehold Improvemen 820
Repairs and Maintenance-Office Equipment 821
Repairs and Maintenance-Furniture and Fixtures 822
Repairs and Maintenance-IT Equipment and Software 823
Repairs and Maintenance-Machineries 826
Repair & Maintenance-Agri,Fishery & Forestry Equip 827
Repairs & Maintenance - Airport Equipment 828
Repairs & Maintenance - Communication Equipment 829
Repairs & Mainteance - Construction & Heavy Equip. 830
Rep. and Maint.-Firefighting Equipment/Accessories 831
Repairs and Maintenance-Hospital Equipment 832
Rep. and Maint.-Medical, Dental and Laboratory Eqt 833
Repairs & Maintenace - Military and Police Equip. 834
Repairs and Maintenance - Sports Equipment 835
ACCOUNT
ACCOUNT TITLES CODE DEBIT
Rep. and Maint-Technical and Scientific Eqts 836
Rep. and Maint.-Other Machineries and Equipment 840
Repairs and Maintenance-Motor Vehicles 841
Repairs and Maintenance - Trains 842
REp. and Maint. - Aircrafts & Aircraft Ground Equi 843
Repairs and Maintenance - Watercrafts 844
Repairs & Maint. - Other Transportation Equip. 848
Rep. & Maint. - Other PPE 850
Rep. and Maint.- roads,highways and bridges 851
Rep. and Maint. - PArks, Plazas & Monuments 852
Rep. and Maint. - Ports, lighthouses and harbors 853
Rep. and Maint.-Artesian Wells, Pumping Stations 854
Rep. and maint. - Irrigation, Canals, and laterals 855
Repairs and Maintenance - Flood Controls 856
Rep. and Maint. - Waterways, aquaducts, seawalls, 857
Repairs & Maint. - Other Public Infrastructures 860
Repair & Maint. Reforestation Upland 861
Rep. and Maint. - Reforestation - Marshland/swampl 862
Subsidy to National Government Agencies 871
Subsidy to Regional offices/staff bureaus/branch o 872
Subsidy to operating units 873
Subsidy to LGUs 874
Subsidy to GOCCs 875
Subsidy to NGOs/POs 876
Subsidy To Other Fund 877
Donations 878
Confidential Expenses 881
Intelligent Expenses 882
Extraordinary Expenses 883
Miscellaneous Expenses 884
Taxes, Duties and Licenses 891
Fidelity Bond Premiums 892
Insurance Expenses 893
Bad Debts Expenses 901
Depreciation - Land Improvements 902
Depreciation - Runways/Taxiways 903
Depreciation - Railways 904
Depreciation - Electrification, Power & Energy Str 905
Depreciation - Office Buildings 911
Depreciation - School Buildings 912
Depreciation-Hospitals and Health Centers 913
Depreciation - Markets & Slaughterhouses 914
Depreciation - other Structures 915
Depreciation - Leasehold Improvements, Land 918
Depreciation - Leasehold Improvements, Bldgs. 919
Depreciation - Other Leasehold Improvements 920
Depreciation-Office Equipment 921
Depreciation-Furniture and Fixtures 922
Depreciation-IT Equipment and Software 923
Depreciation-Library Books 924
Depreciation-Machineries 926
Depreciation - Agricultural, Fishery, and 927
Depreciation - Airport Equipment 928
Depreciation - Communication equipment 929
Depreciation - Const. & Heavy Equipment 930
Depreciation-Firefighting Equipment/Accessories 931
Depreciation-Hospital Equipment 932
Depreciation-Medical, Dental, and Lab Eqt. 933
Depreciation - Military & Police Equipment 934
Depreciation - Sports Equipment 935

ACCOUNT
ACCOUNT TITLES CODE DEBIT
Depreciation-Technical and Scientific Equipment 936
Depreciation - Other Mach. and Equipment 940
Depreciation-Motor Vehicles 941
Depreciation - Trains 942
Depreciation - Aircrafts & Aircraft Grnd. Equip. 943
Depreciation - Watercrafts 944
Depreciation - Other Transpo. Equip. 948
Depreciation-Other Property, Plant And Equipment 950
Obsolence - IT Software 951
Discount on Real Property Tax 954
Discount on Special Education Tax 955
Loss from Tax Exemptions 957
Tax Refunds 958
Remittance to National Treasury from Assets Dispos 959
Loss of Assets 961
Loss on Guaranty 962
Other Maintenance & Operating Exp. 969
Bank Charges 971
Documentary Stamp Exp. 974
Interest Expense 975
Other Financial Charges 979
GRAND TOTAL 3,372,238.26

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
CREDIT
CREDIT

6,335.10

12,976.72

6,930.00
5,301.00

666.00

4,091.26

CREDIT

2,314.28

3,600.00
66,609.14

114,603.74

CREDIT
(2,708.65)

6,855.00

22,454.37

3,122,210.30
CREDIT
CREDIT
CREDIT
CREDIT
CREDIT

3,372,238.26

ANIHIT
I
t - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
BALANCE SHEET
As of December 31, 2017
With Comparative Figures for CY 2016

2017 2016
ASSETS
Current Assets
CASH
Cash on Hand
Cash in Vault 1,752.82 189.72
Cash Collecting Officer - -
Cash - Disbursing Officer - -
Petty Cash Fund - -
Payroll Fund - -
Cash in Bank Local Currency
Cash in Bank - Local Currency, Current Account 1,398,330.79 943,325.31
Cash in Bank - Local Currency, Savings Account - -
Cash in Bank-Local Currency, Time Deposit - -
Cash in Bank Foreign Currency
Cash in Bank - Foreign Currency, Current Account - -
Cash in Bank - Foreign Currency, Savings Account - -
Cash in Bank - Foreign Currency, Time Deposit - -
Total Cash 1,400,083.61 943,515.03
RECEIVABLES
Receivable Accounts
Accounts Receivable - -
Notes Receivable - -
Due from Officers and Employees - -
Loans Receivable - GOCCs - -
Loans Receivable - LGUs - -
Loans Receivable - Others - -
Real Property Tax Receivable - -
Special Education Tax Receivable - -
Interest Receivable - -
Inter-agency Receivables
Due from NGAs - -
Due from GOCCs - -
Due from LGU 15,364.08 15,364.08
Due from NGOa/Pos - -
Intra-agency Receivables
Due from Other Funds - -
Other Receivables
Receivables-Disallowances/Charges - -
Advances to Officers and Employees 3,750.00 3,750.00
Other Receivables - -
Total Receivables 19,114.08 19,114.08
INVENTORIES
Materials
Raw Materials Inventory - -
Work-in-Process Inventory - -
Finished Goods Inventory - -
Merchandise Inventory - -
Supplies
Office Supplies Inventory - -
Accountable Forms Inventory - -
2017 2016
Animal/Zoological Supplies Inventory - -
Food Supplies Inventory - -
Drugs and Medicines Inventory - -
Medical, Dental, and Lab. Supplies Inventory - -
Gasoline, Oil, and Lubricants Inventory - -
Agricultural Supplies Inventory - -
Textbooks and Instructional Materials Inventory - -
Military and Police Supplies Inventory - -
Other Supplies Inventory - -
confiscated/Abandoned/Seized Goods Inventory - -
Spare Parts Inventory - -
Construction Materials Inventory - -
Agricultural, Fishery and Forestry Products Inventory
Livestock Inventory - -
Crops and Fruits Inventory - -
Other Agricultural, Fishery and Forestry Products Inventory - -
Total Inventories - -
PREPAYMENTS
Prepaid Rent - -
Prepaid Insurance - -
Prepaid Interest - -
Deposit on Letters of Credit - -
Advances to Contructors - -
Deferred Charges - -
Other Prepaid Expenses - -
Total Prepayments - -
OTHER CURRENT ASSETS
Guarantee Deposit - -
Other Current Assets - -
Total Other Current Assets - -
TOTAL CURRENT ASSETS 1,419,197.69 962,629.11
INVESTMENTS
Investments in Treasury Bills - -
Investments in Stocks - -
Investments in Bonds - -
Other Investments and Marketable Securities - -
Sinking Fund - -
TOTAL INVESTMENTS - -
PROPERTY, PLANT AND EQUIPMENT (Net of Depreciation)
LAND AND LAND IMPROVEMENTS
Land 37,000.00 37,000.00
Land Improvements - -
Electrification, Power and Energy Structure 19,597.00 19,597.00
Total Land and Land Improvements 56,597.00 56,597.00
BUILDINGS
Office Buildings - -
School Buildings 242,107.77 242,107.77
Hospitals and Health Centers 19,000.00 19,000.00
Markets and Slaughterhouses 44,440.00 44,440.00
Other Structures 1,147,889.62 1,147,889.62
Total Buildings 1,453,437.39 1,453,437.39
LEASEHOLD IMPROVEMENTS
Leasehold Improvements-Land - -
Leasehold Improvements-Buildings - -
2017 2016
Other Leasehold Improvements - -
Total Leasehold Improvements - -
OFFICE EQUIPMENT, FURNITURE AND FIXTURES
Office Equipment 28,859.90 69,250.00
Furniture and Fixture 129,543.28 142,520.00
IT Equipment and Software 31,570.00 38,500.00
Library Books - -
Total Office Equipment, Furnitures and Fixtures 189,973.18 250,270.00
MACHINERIES AND EQUIPMENT
Machineries 53,599.00 58,900.00
Agricultural,Fishery and Forestry Equipment 6,734.00 7,400.00
Communication Equipment 41,367.24 45,458.50
Construction and Heavy Equipment - -
Firefighting Equipment and Accessories 15,685.72 18,000.00
Hospital Equipment - -
Medical, Dental and Laboratory Equipment - -
Military and Police Equipment - -
Sports Equipment 36,400.00 40,000.00
Technical and Scientific Equipment - -
Other Machineries and Equipment - -
Total Machineries and Equipment 153,785.96 169,758.50
TRANSPORTATION EQUIPMENT
Motor Vehicles - -
Watercrafts - -
Other Transportation Equipment - -
Total Transportation Equipment - -
OTHER PROPERTY, PLANT AND EQUIPMENT
Other Property, Plant and Equipment - -
Total Other Property, Plant and Equipment - -
PUBLIC INFRASTRUCTURE
Roads,Highways and Bridges - -
Parks, Plazas and Monuments - -
Ports, Lighthouses and Harbors - -
Artesian Wells, Reservoirs, Pumping Sta & Conduits 15,359.68 15,359.68
Irrigation, Canals and Laterals - -
Flood Controls - -
Waterways, Aqueducts, Seawalls, River Walls and Others - -
Other Public Infrastructures - -
Total Public Infrastructure 15,359.68 15,359.68
REFORESTATION PROJECTS
Reforestation-Upland - -
Reforestation-Marshland/Swampland - -
Total Reforestation Projects - -
CONSTRUCTION IN PROGRESS
Construction in Progress-Agency Assets - -
Public Infrastructure/Reforestry Projects
Construction in Progress-Roads,Highways and Bridge - -
Construction in Progress-Parks, Plazas and Monuments - -
Construction in Progress-Ports, Lighthouses and Harbors - -
Construction in Progress-Artesian Wells, Reservoirs, Pumping Station - -
Construction in rogress-irrigation,Canals 41,673.00 -
Construction in Progress-Flood Controls - -
Construction in Progress-Waterways, Aqueducts, Seawalls, River Wall - -
Construction in Progress-Other Public Infra. - 169,729.85
2017 2016
Construction in Progress-Reforestation-Upland - -
Construction in Progress-Reforestation-Marshland/Swampland - -
Total Construction in Progress 41,673.00 169,729.85
Total Property, Plant and Equipment 1,910,826.21 2,115,152.42

OTHER ASSETS
Work/Other Animals - -
Breeding Stocks - -
Arts, Archeological Specimen and Other Exhibits - -
Items in Transit - -
Other Assets - -
Total Other Assets - -
TOTAL ASSETS 3,330,023.90 3,077,781.53

LIABILITIES
CURRENT LIABILITIES
Payable Accounts
Accounts Payable 66,609.14 143,589.71
Notes Payable - -
Due to Officers and Employees 114,603.74 -
Interest Payable - -
Inter-agency Payables
Due to BIR (2,708.65) (2,753.65)
Due to GSIS - -
Due to PAGIBIG - -
Due to PHILHEALTH - -
Due to NGAs 6,855.00 6,855.00
Due to Other GOCCs - -
Due to LGUs 22,454.37 21,601.27
Due to Regional Offices/Staff Bureaus/Branch Offices - -
Intra-agency Payables
Due to Other Funds - -
Other Liability Accounts'
Guaranty Deposits Payable - -
Performance/Bidders/Bail Bonds Payable - -
Tax Refunds Payable - -
Trust Liabilities-DRRMF - -
Other Payables - -
Total Current Liabilities 207,813.60 169,292.33
LONG-TERM LIABILITIES
Mortgage/Bonds/Loans Payables
Mortgage Payable - -
Bonds Payable-Domestic - -
Bonds Payablel-Foreign - -
Loans Payable - Domestic - -
Loans Payable - Foreign - -
Other Long Term Liabilities - -
Total Long Term Liabilities - -
TOTAL LIABILITIES 207,813.60 169,292.33
DEFERRED CREDITS
Deferred Real Property Tax Income - -
Deferred Special Education Tax Income - -
Other Deferred Credits - -
Total Deferred Credits - -

2017 2016
EQUITY
Government Equity-Beg. 2,908,489.20 2,602,709.69
Adjustment to Beg. Bal (209,639.85) -
Adjusted Beg Bal
Add: Retained Operating Surplus
Current Operations 459,123.84 305,779.51
Prior Years Adjustments - -
Less: Transfer to Registry
Public Infrastructures
Reforestation Projects
Prior Years Adjustments 35,762.89 -
Government Equity - December 31, 2017 3,331,850.15 2,908,489.20
TOTAL LIABILITIES AND EQUITY 3,539,663.75 3,077,781.53

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
STATEMENT OF INCOME AND EXPENSES
For the Period Ended December 31, 2017
With Comparative Figures for CY 2016

2017 2016
TAX REVENUE
Local Taxes
Professional Tax - -
Amusement Tax - -
Business Tax 1,755.00 -
Community Tax 1,180.40 2,046.39
Franchise Tax - -
Occupation Tax - -
Printing and Publication Tax - -
Property Transfer Tax - -
Real Property Tax 34,005.64 29,504.28
Less: Discount on Real Property Tax - -
Real Property Tax on idle Lands - -
Special Assessment Tax - -
Special Education Tax - -
Less: Discount on Special Education Tax - -
Tax on Delivery Trucks and Vans - -
Tax on Sand, Gravel and Other Quarry Products - -
Other Local Taxes - -
Fines and Penalties-Local Taxes - -
Other National Taxes - -
Total Local Taxes 36,941.04 31,550.67
GENERAL INCOME ACCOUNTS
Internal Revenue Allotment 1,668,548.00 1,515,996.00
Permits and Licenses
Fees on Weights and Measures - -
Fishery Rental Fees - -
Franchising and Licensing Fees - -
Permit Fees 100.00 1,940.00
Registration Fees - -
Other Permits and Licenses - -
Fines and Penalties-Permits and licenses - -
Total Permints and Licenses 100.00 1,940.00
Service Income
Affiliation Fees - -
Athletic and Cultural Fees - -
Clearance and Certification Fees 4,485.00 3,345.00
Comprehensive Examination Fees - -
Diploma and Graduation Fees - -
Garbage Fees - -
Inspection Fees - -
Library Fees - -
Medical, Dental and Laboratory Fees - -
Proceessing Fees - -
Seminar Fees - -
Toll and Terminal Fees - -
Transcript of Record Fees - -
Other Service Income - -
Fines and Penalties-Service Income - -
Total Service Income 4,485.00 3,345.00
Business Income
2017 2016
Hospital Fees - -
Income from Canteen Operation - -
Income from Cemetery Operation - -
Income from Communication Facilities - -
Income from Dormitory Operations - -
Income from Markets 3,600.00 4,005.00
Income from Slaugtherhouse - -
Income from Transportation Systems - -
Income from Watersystem - -
Landing and Parking Fees - -
Printing and Publication Income - -
Rent Income 1,560.00 480.00
Sales Revenue - -
Cost of Goods Sold - -
Net Sales Revenue - -
Tuition Fees - -
Other Business Income - -
Fines and Penalties- Business Income - -
Total Business Income 5,160.00 4,485.00
Other Income
Divedend Income - -
Income from Grants and Donations - -
Insurance Income - -
Interest income - -
Sale of Confiscated/Abandoned/Seized Goods and Properties - -
Share from Economic Zones - -
Share from Expanded Value Added Tax (EVAT) - -
Share from National Wealth - -
Share from PAGCOR/PCSO - -
Share from Tobacco Excise Tax - -
Miscellaneous Income 20,165.00 30,457.50
Other Fines and Penalties - -
Total Other Income 20,165.00 30,457.50
Total Operating Income 1,735,399.04 1,587,774.17
EXPENSES
PERSONAL SERVICES
Salaries and Wages
Salaries and Wages-Regular - -
Salaries and Wages-Military /Uniformed - -
Salaries and Wages-Part Time - -
Salaries and Wages-Substitute - -
Salaries and Wages-Casual - -
Salaries and Wages-Contractual - -
Salaries and Wages-Emergency - 25,500.00
Other Compensation
Personnel Economic Relief Allowance (PERA) - -
Additional Compensation (ADCOM) - -
Representation Allowance (RA) - -
Transportation Allowance (TA) - -
Clothing/Uniform Allowance - -
Subsistence, Laundry and Quarter Allowance - -
Productivity Incentive Allowance - -
Other Bonuses and Allowances - -
Honoraria 536,376.00 487,200.00
2017 2016
Hazard Pay - -
Longevity Pay - -
Overtime and Night Pay - -
Cash Gift 55,000.00 55,000.00
Year End Bonuses - 34,475.00
Personal Benefits Contribution
Life and Retirement Insurance COntributions - -
Pag ibig Contributions - -
PHILHEATLH Contributions - 44,000.00
ECC Contributions - -
Other Personnel Benefits
Pension Benefits - Civilian - -
Retirements Benefits-Civilian - -
Terminal Leave Benefits 87,963.74 42,455.57
Health Workers Benefits - -
Other Personnel Benefits - -
Total Personal Services 679,339.74 688,630.57
MAINTENANCE AND OTHER OPERATING EXPENSES
Travelling Expenses
Travelling Expenses - Local 100,890.00 166,050.00
Travelling Expenses - Foreign - -
Training and Scholarship Expenses
Training Expenses 184,323.00 138,120.00
Scolarship Expenses - -
Supplies and Materials
Office Supplies Expense 25,289.50 22,050.00
Accountable Forms Expenses 4,400.00 4,400.00
Animal/Zoological Supplies Expenses - -
Food Supplies Expenses - -
Drugs and Medicines Expenses 3,475.00 -
Medical, Laboratory, Dental and Other Supplies - -
Gasoline, Oil, and Lubricants Expense - -
Agricultural Supplies Expenses - -
Textbooks and Instructional Materials Expenses - -
Military and Police Supplies Expenses - -
Other Supplies Expense - -
Utility Expenses
Water Expenses - -
Electricity Expenses 10,539.26 8,159.85
Cooking Gas Expenses - -
Communication Expenses
Postage and Deliveries - -
Telephone Expenses-Landline - -
Telephone Expenses-Mobile - -
Internet Expenses - -
Cable, Satelite, Telegraph and Radio Expenses - -
Membership Dues and Contributions to Organizations 5,000.00 5,000.00
Awards and Indemnities - -
Advertising Expenses - -
Printing and Binding Expenses - -
Rent Expenses - 20,000.00
Representation Expenses 76,623.00 26,474.00
Transportation and Delivery Expenses - -
Storage Expenses - -
2017 2016
Subsriptions Expenses - -
Survey Expenses - -
Rewards and Other Claims - -
Professional Services
Legal Services - -
Auditing Services 2,000.00 2,000.00
Consultancy Services - -
Environmental/Sanitary Services - -
General Services - -
Janitorial Services - -
Security Services - -
Other Professional Services - -
Repairs and Maintenance
Land and Land Improvements
Repairs and Maintenance - Land Improvements - -
Repairs and Maintenance - Electrification, Power and Energy Structu - -
Buildings
Repairs and Maintenance - Office Buildings - -
Repairs and Maintenance - School Buildings - -
Repairs and Maintenance - Hospitals and Health Centers - -
Repairs and Maintenance - Markets/Slaughterhouses - -
Repairs and Maintenance - Other Structures - -
Leasehold Improvements
Repairs and Maintenance - Leasehold Improvements, Land - -
Repairs and Maintenance - Leasehold Improvements, Buildings - -
Repairs and Maintenance - Other Leasehold Improvements - -
Office Equipment, Furniture and Fixtures
Repairs and Maintenance-Office Equipment - 1,600.00
Repairs and Maintenance-Furnitures and Fixtures - -
Repairs and Maintenance-IT Equipment and Software - -
Machineries and Equipment
Repairs and Maintenance- Machineries - -
Repairs and Maintenance-Agricultural, Fishery and Forestry Equipm - -
Repairs and Maintenance-Communication Equipment - -
Repairs and MAintenance - Const/Heavy Equip't - -
Repairs and MAintenance - Firefighting Equipment and Accessories - -
Repairs and MAintenance - Hospital Equipment - -
Repairs and MAintenance - Medical, Dental and Laboratory Equipme - -
Repairs and MAintenance - Military and Police Equipment - -
Repairs and MAintenance - Sports Equipment - -
Repairs and MAintenance - Technical and Scientific Equipment - -
Rep. and Maint.-Other Machineries and Equipment - -
Transportation Equipment'
Repairs and Maintenance-Motor Vehicles - -
Repairs and Maintenance- Watercrafts - -
Repairs and Maintenance-Other Transportation Equipment - -
Other Property, Plant and Equipment
Repairs and Maintenance-Other Property, Plant and Equipment - -
Public Infrastructures
Repairs and Maintenance-Roads, Highways and Bridges - -
Rep & Maintenance - Plazas, Parks & Monuments - -
Rep & Maintenance - Ports, Lighthouses and harbors - -
Rep & Maint. - Artesians Wells, Reservoirs, Pumping Stations& Cond - -
Rep. and Maint.-Irrigation, Canals and Laterals - -

2017 2016
Rep. and Maint.-Flood Controls - -
Rep. and Maint.-Waterways, Aqueducts, Seawalls, Riverwalls & Othe - -
Rep & Maintenance - Other Public Infra. - -
Reforestation Projects
Rep & Maintenance - Reforestation- Upload - -
Rep & Maintenance - Reforestation-Marshland/Swampland - -
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
Confidential Expenses - -
Intelligence Expenses - -
Extraordinary Expenses - -
Miscellaneous Expenses - -
Taxes, Insurance Premuims and Other Fees
Taxes, Duties and Licenses - -
Fidelity Bond Premiums 3,371.00 13,757.50
Insurance Expenses - -
Non Cash Expenses
Depreciation
Land Improvement'
Depreciation-Land Improvement - -
Depreciation-Electrification, Power and Energy Structures - -
Buildings
Depreciation-office Buildings - -
Depreciation-School Buildings - -
Depreciation-Hospitals and Health Centers - -
Depreciation-Markets and Slaughterhouse - -
Depreciation-Other Structures - -
Leasehold Improvements
Depreciation-Leasehold Improvement, Land - -
Depreciation-Leasehold Improvement, Building - -
Depreciation-Other Leasehold Improvements - -
Office Equipment, Furniture and Fixtures
Depreciation-Office Equipment - -
Depreciation-Furniture and Fixtures - -
Depreciation-IT Equipment and Software - -
Depreciation-Library Books - -
Machineries and Equipment
Depreciation-Machineries - -
Depreciation - Agri., Fishery, & Forestry Equipment - -
Depreciation - Communication Equipment - -
Depreciation - Construction & Heavy Equipment - -
Depreciation-Firefighting Equipment/Accessories - -
Depreciation-Hospital Equipment - -
Depreciation-Medical, Dental, and Lab Eqt. - -
Depreciation-Military and Police equipment - -
Depreciation-Sports Equipment - -
Depreciation-Technical and Scientific Equipment - -
Depreciation - Other Machineries & Equipment - -
Transportation Equipment'
Depreciation-Motor Vehicles - -
Depreciation-Watercrafts - -
Depreciation-Other Transportation Equipment - -
Other Property, Plant and Equipment
Depreciation-Other Property, Plant And Equipment - -
Other Maintenance and Operating Expenses

2017 2016
Loss of Asset - -
Loss of Guarantee - -
Other Maintenance & Other Operating Exp. 76,320.00 23,050.00
TOTAL OPERATING EXPENSES 492,230.76 430,661.35
INCOME FROM OPERATIONS 563,828.54 468,482.25
FINANCIAL EXPENSES
Bank Charges - -
Commitment Fees - -
Documentary Stamps Expenses - -
Interest Expense - -
Other Financial Expenses - -
Total Financial Charges - -
Income before Subsidies, Donations and Extraordinary Items 563,828.54 468,482.25
AddSubsidy from other National Government Agencies - -
Subsidy from other LGUs - 1,000.00
Subsidy from Other Funds - -
Total - 1,000.00
LessSubsidy to National Government Agencies - -
Subsidy to Operating Units - -
Subsidy to Local Government Units 61,480.00 125,892.34
Subsidy to Government Owned and Controlled Corporation - -
Subsidy to NGOs/Pos - -
Subsidy to Other Funds 43,224.70 34,310.40
Donations - 3,500.00
Total 104,704.70 163,702.74
Income before Extraordinary Items 459,123.84 305,779.51
Add (LExtraordinary Items
Gain/Loss on Foreign Exchange
Gain/Loss on Sale of Disposed Assets - -
Gain/Loss on Sale of Securities - -
NET INCOME 459,123.84 305,779.51

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
Municipality of Lakewood
BARANGAY BULULAWAN
CASH FLOW
With Comparative Figures for CY 2016
As of December 31,2017

2017
Cash Flows From Operating Activities:
Cash Inflows
Share from Internal Revenue Collections 1,668,548.00
Collection from Taxpayers 36,941.04
Receipts From Sale of Goods and Services 9,745.00
Interest Income -
Dividend Income -
Other Receipts 153,637.60
Total Cash Inflow 1,868,871.64
Cash Outflows
Payments To -
Suppliers/ Creditors 311,722.46
Employees 712,769.00
Interest Expenses -
Other Disbursements 298,916.24
Total Cash Outflow 1,323,407.70
Cash Provided by (Used In) 545,463.94
Cash Flows From Investing Activities:
Cash Inflows
Sale Of Property, Plant and Equipment -
Sale of Debt Security of Other Entities -
Collection of Principal on Loans to Other Ent. -
Total Cash Inflow -
Cash Outflows
Purchase Propety, Plant and Equipment and Public Infrastructures 47,528.00
Purchase Debt Securities of Other Entities -
Grant / Make Loans to Other Entities -
Total Cash Outflows 47,528.00
Cash Provided by (Used In) (47,528.00)
Cash Flows From Financing Activities:
Cash Inflows:
Issuance of Debt Securities -
Acquisition of Loan -
Total Cash Inflow -
Cash Outflows:
Retirement/Redemption of Debt Securities -
Payment of Loan Amortization -
Total Cash Outflow -
Cash Provided by (Used In) -
Net Cash Provided By (Used In) 497,935.94
Cash at the Beginning of the Period 944,362.03
Cash at the End of the Period 1,442,297.97

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate
2016

1,515,996.00
31,550.67
9,770.00
-
-
66,725.33
1,624,042.00

289,194.09
800,870.00
-
201,158.15
1,291,222.24
332,819.76

-
-
-
-

192,719.85
-
-
192,719.85
(192,719.85)

-
-

-
-
-
140,099.91
803,415.12
943,515.03
Republic of the Philippines
Barangay Bululawan
Lake Wood, Zamboanga del Sur

Statement of Changes In Government Equity


December 31, 2017

Government Equity, Beginning 2,698,849.35

Add: Retained Operating Surplus

Net Income 459,123.84


Prior Years' Adjustments 35,762.89 423,360.95

Add/Deduct: Transfer from (to)


Transfer of completed Projects to Registry
Public Infrastructures -0-
Reforestration Projects -0-
Other Adjustments -0- -0-

Government Equity, End 3,122,210.30

CERTIFIED CORRECT:

ANGELES M. BANIHIT
Statistician I
Municipal Accountant - Designate