Journal Entry Voucher: No. Lgu-Labo Date

JOURNAL ENTRY VOUCHER
No. 100-2017-01-
LGU-LABO
Agency Name
Date: January 10, 2017
Collections X Check Cash Disbursement Others
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
Accounts and Explanation PR DEBIT CREDIT
CODE
Petty Cash 1-01-01-020 30,000.00
Cash in Bank - LCCA 1-01-02-010 30,000.00
To record cash advance of Sherile C.

Lagdan for the payment of Birthday Cash
Gift of Senior Citizens and/or PWDs
TOTAL 30,000.00 30,000.00

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PREPARED BY: APPROVED BY:
ELIZABETH C. SANGALANG VILMA V. PARDO

Administrative Officer II Municipal Accountant
100-2017-01-
No. 100-2016-01-306
LGU-LABO
Agency Name
Date: Jan. 13, 2016
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
5% MDRRMF Advances for Payroll 1-03-05-020 37,321.98
Cash in Bank - LCCA 1-01-02-010 37,321.98
To record cash advance of

Sherile C. Lagdan for the payment of
wages of MDRRMO JO employees for
the period Dec. 16-31, 2015.
TOTAL 37,321.98 37,321.98

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100-2016-01-306
No. 300-2017-11-143
LGU-LABO
Agency Name
Date: November 13, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Cash in Bank - LCCA 1-01-02-010 3,300.00
Cash in Bank - LCCA 1-01-02-010 3,300.00
To record remittance of SSS

contributions-personal share deducted
from job order employees wages to Social
Security System for the period of October
1-15, 2017
TOTAL 3,300.00 3,300.00

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300-2017-11-143
No. 100-2016-12-5796
LGU-LABO
Agency Name
Date: December 19, 2016
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
7611 Loans Receivable - Others 1-03-01-990 4,000.00
Cash in Bank - LCCA 1-01-02-010 4,000.00
To record payment of seed capital

assistance to Nancy S. Gimado for
Banana Chips Making project
TOTAL 4,000.00 4,000.00

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100-2016-12-5796
No. 100-2017-04-
LGU-LABO
Agency Name
Date: April 10, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Due from Other Funds 1-03-04-050 20,395.00
Cash in Bank - LCCA 1-01-02-010 19,302.41
Due to BIR 1,092.59
To record payment to Cabrera's Drug

Store & Medical Supplies for medicines of
RHU II
TOTAL 20,395.00 20,395.00

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100-2017-04-
No. 100-2017-11-4779
LGU-LABO
Agency Name
Date: NOVEMBER 6, 2017
Collection X Check Cash Disbursement Others
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1041 Advances for payrolls 1-03-05-020 10,089.62
Cash in Bank - LCCA 1-01-02-010 10,089.62
To record payment for cash advance of Ms. Sheryl

C.. Lagdan for payment of wages for the period of October 1-15, 2017
10,089.62 10,089.62
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100-2017-11-4779
No. 100-2017-05-
LGU-LABO
Agency Name
Date: May 17, 2017
OBR No. 100-2016-12-5573
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
7611 Advances to Special Disbursing Officers 1-03-05-030 11,750.00
Cash in Bank - LCCA 1-01-02-010 11,750.00
To record cash advance of Sherile C.

Lagdan for the payment of Labor of
Technician Person for the period of -
December 8-23, 2016
TOTAL 11,750.00 11,750.00

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100-2017-05-
No. 100-2017-11-4810
LGU-LABO
Agency Name
OBR No. 100-2017-11-4195
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1081 Advances to Officers & Employees 1-03-05-040 3,844.00
Cash in Bank - LCCA 1-01-02-010 3,844.00
To record payment of cash advance for traveling

expenses of Ms. Marites E. Samonte in Legazpi City
last November 06, 2017.
TOTAL 3,844.00 3,844.00

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100-2017-11-4810
No. 100-2016-12-5748
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
4411 Drugs and Medicines for Distribution 1-04-02-030 283,682.50
Cash In Bank - LCCA 1-01-02-010 268,485.22
Due to BIR 2-02-01-010 15,197.28
5% VAT - 12,664.40
1% EWT - 2532.88
To record payment to Cabrera's Drug &

Medical Supply for the cost of Medicines
Supplies to be used by RHU 1, 2 & 3
TOTAL 283,682.50 283,682.50

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100-2016-12-5748
No. 100-2016-01-406
LGU-LABO
Agency Name
Date: July 18, 2014
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Accountable Forms, Plates and Stickers 1-04-04-020 54,115.00
Cash In Bank - LCCA 1-01-02-010 54,115.00
To record payment of various

accountable forms payable to National
Printing Office
TOTAL 54,115.00 54,115.00

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No. 100-2017-04-
LGU-LABO
Agency Name
Date: April 27, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Other Land Improvements 1-07-02-990 990,473.00
Cash in Bank - LCCA 1-01-02-010 928,568.44
Due to BIR 2-02-01-010 61,904.56
5% VAT - 44,217.54
2% EWT - 17,687.02
To record full payment for the Brentmin

Roofing Enterprises re: LANDSCAPING
OF AMPHITHEATER located at Brgy.
Bulhao, Labo, Camarines Norte
TOTAL 990,473.00 990,473.00

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100-2017-04-
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 4, 2017
OBR No. 100-17-06-2203
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Road Networks 1-07-03-010 493,797.42
Cash in Bank - LCCA 1-01-02-010 462,935.08
Due to BIR 2-02-01-010 30,862.34
5% VAT - 22,044.53
2% EWT - 8,817.81
To record full payment to Brentmin

Roofing Enterprises re:CONCRETING OF
FARM TO MARKET ROAD located at
Brgy. Bayabas, Labo, Cams. Norte
TOTAL 493,797.42 493,797.42

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100-2017-07-
No. 100-2017-09-4006
LGU-LABO
Agency Name
Date: SEPTEMBER 14, 2017
OBR. NO. 100-2017-09-3388
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
20% Cont. Other Infrastructure Assets 1-07-03-990 659,400.00
Cash in Bank - LCCA 1-01-02-010 485,718.75
15% Mobilization 1-05-01-010 141,300.00

Due to BIR 2-02-01-010 32,381.25
5% VAT - 222,036.02
2% EWT - 88,814.41
To record first partial payment to A.T. EVANGELISTA

CONSTRUCTION & TRADING re: Construction of ALS Training
Center, Barangay Tulay na Lupa, Labo, Cams. Norte.
TOTAL 659,400.00 659,400.00

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100-2017-09-4006
No. 100-2017-11-4873
LGU-LABO
Agency Name
OBR No. 100-2017-08-3198
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Buildings 1-07-04-010 398,239.77
Cash in Bank - LCCA 1-01-02-010 373,349.79
Due to BIR 2-02-01-010 24,889.98
5% VAT - 17,778.56
2% EWT - 7,111.42
To record payment to Brentmin Roofing Enterprises for

full payment of contract re: Improvement of RHU
Conference Hall of Labo Municipal Building.
TOTAL 398,239.77 398,239.77

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100-2017-11-4873
-
No. 100-2016-08-3623
LGU-LABO
Agency Name
Date: August 10, 2016
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Hospitals and Health Centers 1-07-04-030 297,000.70
Cash in Bank - LCCA 1-01-02-010 278,438.16
Due to BIR 2-02-01-010 18,562.54
To record record full payment to

Brentmin Roofing Enterprises
re: REHABILITATION OF BRGY. HEALTH
CENTER located at Brgy. Benit, Labo,
Cams. Norte
TOTAL 297,000.70 297,000.70

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No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 27, 2017
OBR No. 100-2017-06-2157
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Other Structures 1-07-04-990 100,000.00
Cash in Bank - LCCA 1-01-02-010 94,642.85
Due to BIR 2-02-01-010 5,357.15
5% VAT - 4,464.29
1% EWT - 892.86
To record payment to Sophies Gen.

Mdse. For the cost of 50 pcs Concrete
Flower Pot (.35x1.02x.41) to be used for
Road Center Island of Labo, Poblacion
TOTAL 100,000.00 100,000.00

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100-2017-07-
No. 100-2017-11-5005
LGU-LABO
Agency Name
OBR No. 100-2017-11-4328
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Office Equipment 1-07-05-020 173,995.00
Cash in Bank - LCCA 1-01-02-010 165,295.25
Due to BIR 2-02-01-010 8,699.75
3% NVAT - 5,219.85
2% EWT - 3,479.90
To record payment to A.S.H ENTERPRISES for the cost of

one ( 1 ) set Fire Extinguisher with accessories.
TOTAL 173,995.00 173,995.00

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100-2017-11-5005
No. 100-2017-06-
LGU-LABO
Agency Name
Date: June 15, 2017
Collectio X Check Cash Disbursement Others
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1021 IT Equipment and Software 1-07-05-030 198,125.00
Cash in Bank - LCCA 1-01-02-010 185,529.91
Due to BIR 2-02-01-010 10,613.84
Guaranty/Security Deposits Payable 2-04-01-040 1,981.25
5% VAT - 8,844.87
1% EWT - 1,768.97
To record payment to RM Quintela

Enterprises for the cost of 1 unit of Split
Type Aircon & 2 units floor mounted type
aircon used at the Sanguniang Bayan
Secretariat
TOTAL 198,125.00 198,125.00

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100-2017-06-
No. 100-2016-05-2348
LGU-LABO
Agency Name
Date: May 18, 2016
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Motor Vehicles 1-07-06-010 265,500.00
Cash in Bank - LCCA 1-01-02-010 251,276.78
Due to BIR 2-02-01-010 14,223.22
5% VAT - 11,852.68
1% EWT - 2,370.54
To record payment to SR 5 Trading

for the purchase of Mini-Wagon (Multi-cab),
service vehicle of Municipal Treasurer
Office of this Municipality
TOTAL 265,500.00 265,500.00

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100-2016-05-2348
No. 100-2017-11-5114
LGU-LABO
Agency Name
OBR. NO. 100-2017-11-4467
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Furnitures & Fixtures 1-07-07-010 25,000.00
Cash in Bank - LCCA 1-01-02-010 23,410.72
Due to BIR 2-02-01-010 1,339.28

5% VAT - 1,116.07
1% EWT - 223.21
Guaranty/Security Deposit Payable 2-04-01-040 250.00
To record payment to SOPHIE'S GENERAL MERCHANDISE for

the cost of one (1) unit Steel filing Cabinet - 2 layers
for use of the Office of the Municipal Mayor.
TOTAL 25,000.00 25,000.00

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100-2017-11-5114
No. 100-2016-08-3846
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Construction in Progress - Land Improvements 1-07-10-010 130,150.00
Cash in Bank - LCCA 1-01-02-010 123,177.68
Due to BIR 2-02-01-010 6,972.32
5% VAT - 5,810.27
1% EWT - 1,162.05
To record payment to BMG

Commercial for the cost of Hardware
Materials for the fencing of Brgy. Hall,
Brgy Macogon, Labo, Cam. Norte
TOTAL 130,150.00 130,150.00

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100-2016-08-3846
No. 100-2017-03-
LGU-LABO
Agency Name
Date: March 8, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1101 Construction in Progress- Infrastructure Assets 1-07-10-020 64,300.00
Cash in Bank - LCCA 1-01-02-010 60,855.35
Due to BIR 2-02-01-010 3,444.65
5% VAT - 2,870.54
1% EWT - 574.11
To record payment to BMG

Commercial for the purchase of hardware
materials used for the concreting of brgy.
Road of Brgy. Pang-pang, Labo, Cam.
Norte
TOTAL 64,300.00 64,300.00

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100-2017-03-
No. 100-2017-11-4837
LGU-LABO
Agency Name
Collectio X Check Cash Disbursement Others
OBR.NO. 100-2017-10-4153
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
7611 Construction in Progress - Buildings & Other Structures 1-07-10-030 102,493.00
Cash in Bank - LCCA 1-01-02-010 97,002.30
Due to BIR 2-02-01-010 5,490.70
5% VAT - 4,575.58
1% EWT - 915.12
To record payment to Compadre Glass Supply & Hardware

for the cost of hardware materials used for the Improvement of
Senior Citizens Building at Labo People's Park
TOTAL 102,493.00 102,493.00

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100-2017-11-4837
No. 100-2017-11-4781
LGU-LABO
Agency Name
OBR. NO.
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
various offices Accounts Payable 2-01-01-010 137,856.00

.
Cash in Bank - LCCA 1-01-02-010 130,470.85
Due to BIR 2-02-01-010 7,385.15
5% VAT -6,154.29
1% EWT - 1,230.86
To record payment of accounts payable to Sampaguita Dept.

Store and Convenience Store under Obligation Request No.
100-2016-12-5798/5800/5801/5802/5803/5804/5805/5807/5808
5809/5828 for the purchase of office supplies of different offices
TOTAL 137,856.00 137,856.00

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100-2017-11-4781
No. 100-2017-03-
LGU-LABO
Agency Name
Date: March 30, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Due to Officers and Employees 2-01-01-020 6,155.81
Cash in Bank - LCCA 1-01-02-010 6,155.81
To record refund of Joeffrey B. Pando

excess on Tax Witheld on Compensation
for the year 2016
TOTAL 6,155.81 6,155.81

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100-2017-03-
No. 100-2017-11-4806
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Due to BIR 2-02-01-010 545,712.81
Cash in Bank - LCCA 1-01-02-010 545,712.81
To record remittance of tax withheld on compensation

for the month of October 2017.
TOTAL 545,712.81 545,712.81

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100-2017-11-4806
No. 100-2017-09-3959
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Due to GSIS 2-02-01-020 4,990.55
Cash in Bank - LCCA 1-01-02-010 4,990.55
To record refund of G S I S consoloan repayment

of Ms. Araceli B. Barrios the month of Sept.2017.
TOTAL 4,990.55 4,990.55

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100-2017-09-3959
No. 100-2017-11-522
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Due to PAG-IBIG 2-02-01-030 2,922.62
Cash in Bank - LCCA 1-01-02-010 2,922.62
To record payment for refund of Pag-ibig

loan amortization for the month of November 2017.
TOTAL 2,922.62 2,922.62

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100-2017-11-5224
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 4, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Due to Philhealth 2-02-01-040 71,800.00
Cash in Bank - LCCA 1-02-01-010 71,800.00
To record remittance of Philhealth

Contributions for the month of June, 2017
TOTAL 71,800.00 71,800.00

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100-2017-07-
No. 100-2014-02-515
LGU-LABO
Agency Name
Date: February 4, 2014
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Due to NGAs 2-02-01-050 2,944.00
Cash in Bank - LCCA 1-01-02-010 2,944.00
To record remittance/deposit
of National Collections for the month of
December 2013.
TOTAL 2,944.00 2,944.00

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VILMA V. PARDO
Municipal Accountant
100-2014-02-515
No. 100-2017-06-
LGU-LABO
Agency Name
Date: July 18, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Due to GOCCs 2-02-01-060 54,097.99
Cash in Bank - LCCA 1-01-02-010 54,097.99
To record remittance of loan

repayments of municipal officials & regular
employees to Land Bank of the Phils.
Deducted from allowances & salaries for
the month of July 1-31, 2017
TOTAL 54,097.99 54,097.99

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100-2017-06-
No. 300-2016-12-698
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Due to LGUs 2-02-01-070 23,898.49
Cash in Bank - LCCA 1-01-02-010 23,898.49
To record withdrawal of RTC and CTC

of Brgy. Dumagmang
TOTAL 23,898.49 23,898.49

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300-2016-12-698
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 12, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Due to Other Funds 2-03-01-010 137,783.50
Cash in Bank - LCCA 1-01-02-010 137,783.50
To record transfer of Fund from

General Fund to KALAHI-CIDSS Fund re
Wages of JO Employees (Ronaldo Mago
et.al. of LCSTC, Zoilo Bardon et.al. of
OMAG and Joe Mar Bardon et.al. of
MEO), Salaries of Regular Employees
(RHU III and MPDC) that was erroneously
withdrawn from KALAHI-CIDSS Fund
(Account No. 2862-1025-28)
TOTAL 137,783.50 137,783.50

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100-2017-07-
No. 100-2017-11-4760
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Trust Liabilities 2-04-01-010 3,333.50
Cash in Bank - LCCA 1-01-02-010 3,333.50
To record remittance of loan repayments of job order
employees to Rural Bank of Paracale deducted from
wages fo the period of October 1-15, 2017
TOTAL 3,333.50 3,333.50

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100-2017-11-4760
No. 100-2017-09-
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8751 Other Payables 2-99-99-990 2,000.00
Cash in Bank - LCTD 1-02-01-010 2,000.00
To record refund of MP Loan

repayment of Emmanuel B. Laguador to
M O E M C.
TOTAL 2,000.00 2,000.00

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100-2017-09-
No. 100-2017-02-
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Prior Period Adjustment 3-01-01-020 7,826.00
Cash in Bank - LCCA 1-01-02-010 7,826.00
To record reimbursement of Roberto

T. Villaflores the refunded unsettled cash
advances un OR # 0071406 dated 1-18-
2017
(subject unsettled cash advances was liquidated on Feb. 3, 2017)
TOTAL 7,826.00 7,826.00

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100-2017-02-
No. 100-2017-07-
LGU-LABO
Agency Name
Collection X Check Cash Disbursement
OBR No. 100-17-09-3287
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
Accounts and Explanation PR DEBIT
CODE
1021 Salaries & Wages-Regular 5-01-01-010 12,040.00

Retirement & Life Insurance Premiums 5-01-03-010 1,444.80
Pag-IBIG Contributions 5-01-03-020 200.00
PhilHealth Contributions 5-01-03-030 150.00
P.E.R.A. 5-01-02-010 2,000.00
Cash in Bank - LCCA 1-01-02-010

Due to GSIS 2-02-01-020
Due to Pag-IBIG 2-02-01-030
Due to PhilHealth 2-02-01-040
To record payment of PERA & Salary

as Draftsman I at the Office of the MPDC for
the period of July 1-31, 2017
TOTAL 15,834.80

100-2017-07-
100-2017-07-
SEPTEMBER 7, 2017
Others
ACCOUNTING ENTRIES
CREDIT
12,606.40
2,528.40
400.00
300.00
15,834.80
-
VILMA V. PARDO
100-2017-07-
No. 100-2016-12-5445
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1021 Salaries & Wages - Casual/Contractual 5-01-01-020 4,996.20
Cash in Bank - LCCA 1-01-02-010 3,923.55
To record payment the 2nd line salary

of Ruben Dimas Jr. for the period of Nov.
16-30, 2016
TOTAL 4,996.20 4,996.20

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100-2016-12-5445
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 12, 2017
OBR No. 100-17-06-2413
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1041 Personal Economic Relief Allowance 5-01-02-010 2,000.00
Cash in Bank - LCCA 1-01-02-010 2,000.00
Other Payables 439
To record payment of PERA for Joe

An P. Delos Verges as Draftsman I at the
Office of the MPDO for the month of June
1-30, 2017 at the rate of P12,040.00/mo
TOTAL 2,000.00 2,000.00

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100-2017-07-
No. 100-2014-03-1043
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1021 Personal Economic Relief Allowance 5-01-02-010 44,000.00
Representation Allowance 5-01-02-020 68,400.00
Transportation Allowance 5-01-02-030 60,750.00
Due to GSIS 2-02-01-020 6,826.20
Due to PAG-IBIG 2-02-01-030 1,511.04
Representation Allowance 5-01-02-020 1,687.50
Due to Officers and Employees 2-01-01-020 97,254.25
Advances for payroll 1-03-05-020 97,254.25

Cash in Bank - LCCA 1-01-02-010 97,254.25
To record cash advance of Sherile

Lagdan for the PERA and RATA of
of SB personnel for the month of
March 2015.
TOTAL 270,404.25 270,404.25

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100-2014-03-1043
No. 100-2017-11-4784
LGU-LABO
Agency Name
OBR No. 100-2017-11-4165
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8751 Representation Allowance 5-01-02-020 6,750.00
Cash in Bank - LCCA 1-01-02-010 7,863.45
To record payment of R A T A
of Mr. Raul B,. Jacela for the month
of October 1-31, 2017.
13,500.00 13,500.00
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100-2017-11-4784
No. 100-2015-03-1074
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1081 Representation Allowance 5-01-02-020 6,750.00
Cash in Bank - LCCA 1-01-02-010 5,166.67

MOEMC SPL - 8,333.33
To record payment of RATA of

Vilma V. Pardo for the month of February
2015.
TOTAL 13,500.00 13,500.00

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100-2015-03-1074
No. 100-2017-06-
LGU-LABO
Agency Name
Date: June 15, 2017
OBR No. 100-2017-06-2023
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1081 Clothing/Uniform Allowance 5-01-02-040 5,000.00
Cash in Bank - LCCA 1-01-02-010 5,000.00
Other Payables 439
To record payment for clothing

allowance 2017 of Noel B. Francisco
TOTAL 5,000.00 5,000.00

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100-2017-06-
No. 100-2017-11-5231
LGU-LABO
Agency Name
OBR.NO. 100-2017-11-4581
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
4411 Honoraria 5-01-02-100 28,500.00
Cash in Bank - LCCA 1-01-02-010 19,380.00
Due to BIR 2-02-01-010 9,120.00
32% witholding tax - 9,120.00
To record payment of honorarium to Dr. Nelson A.

Guerra for medicolegal services rendered
for 17 cases.
TOTAL 28,500.00 28,500.00

-

100-2017-11-5231
No. 100-2017-09-3911
LGU-LABO
Agency Name
OBR No. 100-2017-09-3281
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Longevity Pay 5-01-02-120 5,000.00
Cash in Bank - LCCA 1-01-02-010 5,000.00
To record payment for Loyalty Pay

of Cecelio L. Morpe for 20 years in the
government service.
TOTAL 5,000.00 5,000.00

-

100-2017-09-3911
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 18, 2017
OBR No. 100-2017-07-2503
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Overtime and Night Pay 5-01-02-130 5,633.35
Cash in Bank - LCCA 1-01-02-010 5,070.01
Due to BIR 2-02-01-010 563.34
To record payment for the overtime

services rendered by Mayla C. Remoroza
for the month of April, May & June 2017
TOTAL 5,633.35 5,633.35

-

100-2017-07-
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 31, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Year End Bonus 5-02-13-030 821.00
Cash in Bank - LCCA 1-01-02-010 821.00
To record payment to Joseph V.

Ascutia for the unclaimed 2017 Mid-Year
Bonus (balance)
TOTAL 821.00 821.00

-

100-2017-07-
No. 100-2017-01-
LGU-LABO
Agency Name
Date: January 30, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Terminal Leave Benefits 5-01-04-030 274,061.17
Cash in Bank - LCCA 1-01-02-010 274,061.17
To record payment to Melinda J.

Doños for Terminal Leave Benefir
TOTAL 274,061.17 274,061.17

-

100-2017-01-
No. 100-2017-09-
LGU-LABO
Agency Name
OBR No. 100-2017-09-3281
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8811 Other Personal Benefits 5-01-04-990 5,000.00
Cash in Bank - LCCA 1-01-02-010 5,000.00
To record payment for Loyalty pay of Mr. Cecelio L.

Morpe for 20 years in government service.
TOTAL 5,000.00 5,000.00

-

100-2017-09-
No. 100-2017-11-4787
LGU-LABO
Agency Name
OBR No. 100-2017-10-4103
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Traveling Expenses - Local 5-02-01-010 1,040.00
Cash in Bank - LCCA 1-01-02-010 1,040.00
To record payment for reimbursement of traveling expenses

while on official travel at Baliuag, Bulacan on September 26-28,
2017 to conduct post qualification of Laboratory checkup
for regular employees payable to Edgardo P. Palado
TOTAL 1,040.00 1,040.00

-

100-2017-11-4787
No. 100-2017-11-5008
LGU-LABO
Agency Name
OBR No. 100-2017-11-4381
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1021 Training Expenses 5-02-02-010 2,000.00
Cash in Bank - LCCA 1-01-02-010 2,000.00
To record payment for reimbursement of VM Severino H.

Francisco Jr. for Registration fee re: VMLP-CN Chapter
Regular monthly meeting last October 25, 2017.
TOTAL 2,000.00 2,000.00

-

100-2017-11-5008
No. 100-2017-11-5238
LGU-LABO
Agency Name
OBR No.
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
various offices Scholarship Grants/Expenses 5-02-02-020 6,000.00
Cash in Bank - LCCA 1-01-02-010 6,000.00
To record payment for the tuition fees & misc.

expenses of Arnel Juance Jr. as Iskolar ng Bayan
beneficiary for the month of June to September 2017
1st semester SY 2017-2018.
TOTAL 6,000.00 6,000.00

-

100-2017-11-5238
No. 100-2017-09-
LGU-LABO
Agency Name
OBR No. 100-17-09-3426
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8711 Office Supplies Expenses 5-02-03-010 1,000.00
Cash in Bank - LCCA 1-01-02-010 950.00
Due to BIR 50.00
3% NVAT - 30.00
2% EWT - 20.00
To record payment for the cost of 1 pc. 4 x 8

Tarpaulin used during the Farmers Congress last
September 6, 2017.
TOTAL 1,000.00 1,000.00

-

100-2017-09-
No. 100-2017-09-3849
LGU-LABO
Agency Name
OBR No. 100-2017-08-3245
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Accountable Forms Expenses 5-02-03-020 23,900.00
Cash in Bank - LCCA 1-01-02-010 23,900.00
To record payment to NATIONAL PRINTING OFFICE

for the cost of various accountable forms.
TOTAL 23,900.00 23,900.00

-

Administrative Office II Municipal Accountant
100-2017-09-3849
No. 100-2017-06-2790
LGU-LABO
Agency Name
Date: June 21, 2017
OBR No. 100-2017-06-2034
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8751 Food Supply Expenses 5-02-03-050 75,450.00
Cash in Bank - LCCA 1-01-02-010 71,408.04
Due to BIR 2-02-01-010 4,041.96
5% VAT - 3,368.30
1% EWT - 673.66
To record payment to Jerco Auto

Supply for the Cost of Spareparts of
Payloader
TOTAL 75,450.00 75,450.00

-

100-2017-06-2790
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 11, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
4411 Drugs and Medicines Expenses 5-02-03-070 75,000.00
Cash in Bank - LCCA 1-01-02-010 70,982.15
Due to BIR 2-02-01-010 4,017.85
5% VAT - 3,348.21
1% EWT - 669.64
To record payment to Cabrera's Drug

Store & Medical Supplies for the purchase
of Micro Nutrient Powder
TOTAL 75,000.00 75,000.00

-

100-2017-07-
No. 100-2017-06-2792
LGU-LABO
Agency Name
Date: June 21, 2017
OBR No. 100-17-06-2022
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Medical, Dental & Laboratory Supplies Expenses 5-02-03-080 24,699.50
Cash in Bank - LCCA 1-01-02-010 23,376.31
Due to BIR 2-02-01-010 1,323.19
5% VAT - 1,102.66
1% EWT - 220.53
To record payment to Fortaleza's

Trading for Medical Supplies
TOTAL 24,699.50 24,699.50

-

100-2017-06-2792
No. 100-2017-11-4830
LGU-LABO
Agency Name
OBR No.
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011/1091/8711 Fuel, Oil & Lubricants Expenses 5-02-03-090 168,173.33

8751
Cash in Bank - LCCA 1-01-02-010 159,164.06
Due to BIR 2-02-01-010 9,009.27
5% VAT - 7,507.72
1% EWT - 1,501.55
To record payment to Labo Shell Station for the cost of

fuel & lubricants of different municipal vehicle of the
municipality for the period August 1-15, 2017.
TOTAL 168,173.33 168,173.33

-

100-2017-11-4830
No. 100-2017-09-3868
LGU-LABO
Agency Name
OBR No. 100-2017-08-3154
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8711 Agricultural & Marine Supplies Expenses 5-02-03-100 4,200.00
Cash in Bank - LCCA 1-01-02-010 3,970.53
Due to BIR 2-02-01-010 229.47
5% VAT - 187.50
1% EWT - 41.97
To record payment for reimbursement of Mr. Felix

E. Tenorio lll for the purchase of materials for the
repair of grasscutter.
TOTAL 4,200.00 4,200.00

-

100-2017-09-3868
No. 100-2016-12-5626
LGU-LABO
Agency Name
Collectio X Check Cash Disbursement
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Textbooks & Instructional Materials Expenses 5-02-03-110 1,292,475.00
Due to BIR 2-02-01-010
5% VAT - 57,699.78
1% EWT - 11,539.96
To record payment to Vicarish Publication

& Trading, Inc. for the purchase of Day Care
Books
TOTAL 1,292,475.00

100-2016-12-5626
0-2016-12-5626
ecember 13, 2016

Others
CREDIT
1,223,235.26
69,239.74
1,292,475.00
-
VILMA V. PARDO
No. 100-2017-11-5226
LGU-LABO
Agency Name
OBR No. 100-2017-10-4042
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
4411 Other Supplies and Materials Expenses 5-02-03-990 3,700.00
Cash in Bank - LCCA 1-01-02-010 3,501.78
Due to BIR 2-02-01-010 198.22
5%VAT - 165.18
1% EWT - 33.04
To record payment to Sophie's General Merchandise for the

cost of Decoration and Hall preparation materials used last
2017 Culmination Activities of Nutrition Month Celebration .
TOTAL 3,700.00 3,700.00

-

100-2017-11-5226
No. 100-2017-11-5121
LGU-LABO
Agency Name
OBR No. 100-2017-4493-4494
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8751/8811 Water Expenses 5-02-04-010 26,434.99
Cash in Bank - LCCA 1-01-02-010 25,034.97
Due to BIR 2-02-01-010 1,400.02
5% EWT- 1,400.02
Disc. - 1,565.62
To record payment to Primewater Infrastructure Corp.

for water services for the month of November 2017.
TOTAL 26,434.99 26,434.99

-

100-2017-11-5121
No. 100-2017-09-
LGU-LABO
Agency Name
OBR No. 100-2017-09-3508
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8751 Electricity Expenses 5-02-04-020 435,264.14
Cash in Bank - LCCA 1-01-02-010 421,395.42
Due to BIR 2-02-01-010 13,868.72
5% VAT - 7,894.72
2% EWT - 5,974.00
To record payment to CANORECO for power services

for the month of August 1-31, 2017.
TOTAL 435,264.14 435,264.14

-

100-2017-09-
No. 100-2017-05-
LGU-LABO
Agency Name
Date: May 15, 2017
OBR No. 100-2017-05-1558
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Postage and Courier Services 5-02-05-010 645.00
Cash in Bank - LCCA 1-01-02-010 645.00
To record reimbursement of Elizabeth

V. Espeso for the cost of delivery of official
communication of the Office of Municipal
Mayor, Labo, Camarines Norte sent
through LBC Express
TOTAL 645.00 645.00

-

100-2017-05-
To record payment to Labo Telephone System for telephone services per attached statement of account for the month of November 2017.
12
10
To record payment to Labo Telephone System for telephone

6 services per attached statement of account for the month of
November 2017.
0
No. 100-2017-11-5123
LGU-LABO
Agency Name
OBR No. 100-2017-11-4517
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
various Telephone Expenses 5-02-05-020 7,754.00
Cash in Bank - LCCA 1-01-02-010 7,269.37
Due to BIR 2-02-01-010 484.63
5% VAT - 346.19
2% EWT - 138.44
To record payment to Labo Telephone System for telephone

services per attached statement of account for the month
of November 2017.
7,754.00 7,754.00
-

100-2017-11-5123
No. 100-2017-11-4782
LGU-LABO
Agency Name
Collecti X Check Cash Disbursement Others
OBR No. 100-2017-11-4209
ACCOUNTING ENTRIES
Responsibilit
y Center ACCOUNT
CODE
1091 Internet Subscription Expenses 5-02-05-030 1,508.92
Cash in Bank - LCCA 1-01-02-010 1,414.61
Due to BIR 2-02-01-010 94.31
5% VAT - 67.36
2% EWT - 26.95
To record payment to Innove Communications

Inc. for internet subscription expenses for the period
of September 22 to Octobe 21, 2017 of the Treasurer's
Office
TOTAL 1,508.92 1,508.92

-

100-2017-11-4782
No. 100-2017-05-
LGU-LABO
Agency Name
Date: May 8, 2017
OBR No. 100-2017-05-1485
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Awards/Rewards Expenses 5-02-06-010 15,000.00
Cash in Bank - LCCA 1-01-02-010 15,000.00
Other Payables 439
To record payment to Eduardo V.

Susano for the service incentive of brgy.
Tanod
TOTAL 15,000.00 15,000.00

-

100-2017-05-
No. 100-2016-12-5839
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
7611 Prizes 5-02-06-020 5,000.00
Cash in Bank - LCCA 1-01-02-010 5,000.00
To record payment to Brgy. Malatap

for cash awards for consolation during the
2016 Search for Child Friendly Barangay
TOTAL 5,000.00 5,000.00

-

100-2016-12-5839
No. 100-2017-09-4112
LGU-LABO
Agency Name
OBR.NO. 100-2017-09-3453
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1021 Legal Services 5-02-11-010 6,000.00
Cash in Bank - LCCA 1-01-02-010 5,400.00
Due to BIR 2-02-01-010 600.00
To record payment to Fiscal Athena Sr. Oco Boado for

Honorarium as Legal Counsel of the Municipality of Labo, CN
covering the period from July, August & September, 2017.
TOTAL 6,000.00 6,000.00

-

100-2017-09-4112
No. 100-2017-11-4762
LGU-LABO
Agency Name
OBR. NO. 100-2017-11-4171
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Other Professional Services 5-02-11-990 2,194.30
Cash in Bank - LCCA 1-01-02-010 959.30
To record payment of wages for Romnick D.

Adecer for the period of October 16-31, 2017
TOTAL 2,194.30 2,194.30

-

100-2017-11-4762
No. 100-2017-09-
LGU-LABO
Agency Name
Date: September 20, 2017
OBR.NO. 100-2017-09-3497
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Other General Services 5-02-12-990 3,120.00
Cash in Bank - LCCA 1-01-02-010 3,120.00
To record payment of wages of

Mr. Karl Patrick P. Alberto for the period of
September 1-15, 2017.
TOTAL 3,120.00 3,120.00

-

100-2017-09-
No. 100-2017-02-
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Repairs & Maintenance - Investment Property 5-02-13-010 6,573.00
Cash in Bank - LCCA 1-01-02-010 6,220.87
Due to BIR 2-02-01-010 352.13
5% VAT - 293.44
1% EWT - 58.69
To record payment to SJ Computer

Center for the cost of Office Supplies
TOTAL 6,573.00 6,573.00

-

100-2017-02-
No. 100-2017-11-4819
LGU-LABO
Agency Name
OBR No. 100-2017-10-4075
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8751 Repair & Maintenance - Infrastructure Assets 5-02-13-030 17,435.00
Cash in Bank - LCCA 1-01-02-010 16,500.98
Due to BIR 2-02-01-010 934.02
5% VAT -778.35
1% EWT -155.67
To record payment to Compadre Glass Supply & Hardware

for the cost of painting And hardware materials used in the
painting of Basketball Court and I Love Labo.
TOTAL 17,435.00 17,435.00

-

100-2017-11-4819
No. 100-2017-11-4817
LGU-LABO
Agency Name
OBR No. 100-2017-10-4134
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8751 Repairs & Maint. - Buildings & Other Structures 5-02-13-040 14,499.00
Cash in Bank - LCCA 1-01-02-010 13,722.26
Due to BIR 2-02-01-010 776.74
5% VAT - 647.28
1% EWT -129.46
To record payment to BMG Commercial for the cost of

hardware materials used in the installation of circuit breaker at
Public Market and MCR & SB Office, change of busted bulb at
slaughter house and replacement of extension outlet at the
Information of the Municipal Building.
TOTAL 14,499.00 14,499.00

-

100-2017-11-4817
No. 100-2017-11-4780
LGU-LABO
Agency Name
Date: November 6, 2017
OBR. NO. 100-2017-09-3446
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Repair & Maintenance-Machinery & Equipment 5-02-13-050 18,492.00
Cash in Bank - LCCA 1-01-02-010 17,501.36
Due to BIR 2-02-01-010 990.64
5% VAT - 825.54
1% EWT -165.11
To record payment to MMJ Trading System

for the cost of 2D battery and batery terminal for
old payloader
TOTAL 18,492.00 18,492.00

-

100-2017-11-4780
No. 100-2017-11-5232
LGU-LABO
Agency Name
OBR No. 100-2017-11-4595
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Repairs & Maint.-Transportation Equipment 5-02-13-060 10,830.00
Cash in Bank - LCCA 1-01-02-010 10,249.82
Due to BIR 2-02-01-010 580.18
5% VAT - 483.48
1% EWT - 96.70
To record payment to MMJ TRADING SYSTEM for

the cost of tire 185 R14 for rescue vehicle w/
plate no. SE H 653.
TOTAL 10,830.00 10,830.00

-

100-2017-11-5232
No. 100-2017-11-5222
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Rent Expenses 5-02-14-030 1,000.00
Cash in Bank - LCCA 1-01-02-010 1,000.00
To release Municipal Aid of Brgy.

Mabilo II for 2016
TOTAL 1,000.00 1,000.00

-

100-2017-11-5222
No. 100-2017-11-4834
LGU-LABO
Agency Name
OBR.NO.
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Subsidies - Others 5-02-14-990 1,740.00
Cash in Bank - LCCA 1-01-02-010 1,740.00
To record payment to Emma Cyrem N. Rafer for subsidy

to Nurse Deployment Program for the period January 2017
to June 2017.
TOTAL 1,740.00 1,740.00

-

100-2017-11-4834
No. 100-2016-12-6033
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
7611 Transfer of Project Equity Share/LGU Counterpart 5-02-15-020 1,000,000.00
Cash in Bank - LCCA 1-01-02-010 1,000,000.00
To record transfer of P1,000,000.00

intended for Community Empowerment
Activity from the general fund acct. 2862-
1012-46 to KALAHI CIDSS Trust Account
2862-1025-28
TOTAL 1,000,000.00 1,000,000.00

-

100-2016-12-6033
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 20, 2017
OBR No. 100-2017-07-2587
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Taxes, Duties and Licenses 5-02-16-010 2,329.06
Cash in Bank - LCCA 1-01-02-010 2,329.06
To record payment to LTO for

renewal of LTO Registration of Rebuilt
Van temp. plate no. 050107 used in
treasury office
TOTAL 2,329.06 2,329.06

-

100-2017-07-
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 28, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Fidelity Bond Premiums 5-02-16-020 2,025.00
Cash in Bank - LCCA 1-01-02-010 2,025.00
To record payment to Bureau of

Treasury for the bond premiums of
Dolores Andallon, Edna P. Mariano &
Racquel Raviz
TOTAL 2,025.00 2,025.00

-

100-2017-07-
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 18, 2017
Collections X Check Cash Disbursement
OBR No. 100-2017-05-2505
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Insurance Expenses 5-02-16-030 4,076.19
To record payment to GSIS for

renewal of insurance gov't vehicle Cargo
van Temp. plate no. 050107 use in
treasury office
TOTAL 4,076.19

100-2017-07-
100-2017-07-
July 18, 2017

Others
ACCOUNTING ENTRIES
CREDIT
4,076.19
4,076.19
-
VILMA V. PARDO
100-2017-07-
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 11, 2017
OBR No. 100-2017-06-2148
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Advertising Expenses 5-02-99-010 1,450.00
Cash in Bank - LCCA 1-01-02-010 1,372.32
Due to BIR 2-02-01-010 77.68
5% VAT - 64.73
1% EWT - 12.95
To record payment to Prints Charming

for the cost of Tarpaulin Namely (Kalakal),
(Awtorisado),(LMD) & (Services Vehicle)
TOTAL 1,450.00 1,450.00

-

No. 100-2017-09-4077
LGU-LABO
Agency Name
OBR No. 100-2017-09-3426
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8711 Printing and Publication Expenses 5-02-99-020 1,000.00
Cash in Bank - LCCA 1-01-02-010 950.00
Due to BIR 2-02-01-010 50.00
3% NVAT - 30.00
2% EWT - 20.00
To record payment to Prints Charming for the cost of

1 4 x 8 Tarpaulin used during the Farmers Congress last
September 6, 2017.
TOTAL 1,000.00 1,000.00

-

100-2017-09-4077
-
No. 100-2017-11-4776
LGU-LABO
Agency Name
Collection X Check Cash Disburseme . Others
OBR No. 100-2017-10-4099
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
7611 Representation Expenses 5-02-99-030 4,500.00
Cash in Bank - LCCA 1-01-02-010 4,218.75
Due to BIR 2-02-01-010 281.25
5% VAT - 200.89
2% EWT -80.36
To record payment to Hills and Garden Family Inn

and Restaurant for meals during Senior Citizens Monthly
Meeting last October 6, 2017
TOTAL 4,500.00 4,500.00

-

100-2017-11-4776
No. 100-2017-07-
LGU-LABO
Agency Name
Date: July 24, 2017
OBR No. 100-2017-07-2509
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1021 Rent Expenses 5-02-99-050 2,480.00
Cash in Bank - LCCA 1-01-02-010 2,347.14
Due to BIR 2-02-01-010 132.86
5% VAT - 110.71
1% EWT - 22.14
To record payment to MOM

Enterprise for Rental of chairs during the
Environment Week Celebration
TOTAL 2,480.00 2,480.00

-

100-2017-07-
No. 100-2016-08-3881
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Membership Dues & Contributions to Org. 5-02-99-060 850.00
Cash in Bank - LCCA 1-01-02-010 850.00
To record for Annual Registration

fee of the ff. PICPA members:
1. Dulce T. Mangahas - PICPA#37677

2. Rachel Ann J. Perez - PICPA#128465
3. Marilyn A. Adano - PICPA#135405
TOTAL 850.00 850.00

-

100-2016-08-3881
No. 100-2014-02-688
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1011 Subsidy to NGAs 5-02-14-020 500,000.00
Cash in Bank - LCCA 1-01-02-010 500,000.00
Due to BIR 412
To record transfer of funds/subsidy

to Philippine National Police as counter-
part for the construction of 2-storey
Labo Municipal Police Station.
TOTAL 500,000.00 500,000.00

-

100-2014-02-688
No.
LGU-LABO
Agency Name
Date: September 1, 2014
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
Subsidy to Local Government Units 5-02-14-030 100,000.00
Cash in Bank - LCCA 1-01-02-010 100,000.00
Due to BIR 412
To record payment for financial

assistance to Brgy. Mabilo II as LGU
Counterpart for Kalahi Pamana Cycle 3
TOTAL 100,000.00 100,000.00

-

No. 100-2017-11-4778
LGU-LABO
Agency Name
OBR No. 100-2017-11-4597
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
7611 Donations 5-02-99-080 28,000.00
Cash in Bank - LCCA 1-01-02-010 28,000.00
To record payment for replenishment of Petty Cash

Fund of Sherile C. Lagdan for
Mortuary Assistance
TOTAL 28,000.00 28,000.00

-

100-2017-11-4778
No. 100-2017-11-4778
LGU-LABO
Agency Name
Date: Nov. 6, 2017
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
7611 Donations 5-02-99-080 28,000.00
Cash in Bank - LCCA 1-01-02-010 28,000.00
Due to BIR 412
To payment for replenishment of petty

cash fund for mortuary assistance payable
to Sherile C. Lagdan
TOTAL 28,000.00 28,000.00

-

100-2017-11-4778
No. 100-2015-02-860
LGU-LABO
Agency Name
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
1091 Fidelity Bond Premiums 5-02-16-020 2,625.00
Cash in Bank - LCCA 1-01-02-010 2,625.00
To record payment of renewal of

fidelity bond premium of Vivencio
Maigue, Jr. and Eden Quirimit.
TOTAL 2,625.00 2,625.00

-

100-2015-02-860
No. 100-2016-07-3226
LGU-LABO
Agency Name
Date: July 19, 2016
ACCOUNTING ENTRIES
Responsibility
Center ACCOUNT
CODE
8751 Insurance Expenses 5-02-16-030 61,020.00
Cash in Bank - LCCA 1-01-02-010 61,020.00
To record payment for renewal of

Municipal Building Insurace
TOTAL 61,020.00 61,020.00

-

100-2016-07-3226
JOURNAL ENTRY VOUCHER No. 100-2017-09-
LGU-LABO
Agency Name

ACCOUNTING ENTRIES
Responsibility
ACCOUNT
Center Accounts and Explanation PR DEBIT CREDIT
CODE
20% Advances to Contractors 1-05-01-010 238,524.68
Cash In Bank - LCCA 1-01-02-010 223,616.89
Due to BIR 2-02-01-010 14,907.79
5% VAT - 10,648.42
2% EWT - 4,259.37
To record payment for 15% mobilization to FIRST QUANTUM

ID BUILDERS CORPORATION re: Construction of Multipurpose School
Building at Barangay Calabasa, Labo, Camarines Norte.
TOTAL 238,524.68 238,524.68

-

100-2017-09-

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JOURNAL ENTRY VOUCHER

Petty Cash 1-01-01-020 30,000.00

Cash in Bank - LCCA 1-01-02-010 30,000.00

To record cash advance of Sherile C.

TOTAL 30,000.00 30,000.00

ELIZABETH C. SANGALANG VILMA V. PARDO

5% MDRRMF Advances for Payroll 1-03-05-020 37,321.98

Cash in Bank - LCCA 1-01-02-010 37,321.98

To record cash advance of

TOTAL 37,321.98 37,321.98

ELIZABETH C. SANGALANG VILMA V. PARDO

1091 Cash in Bank - LCCA 1-01-02-010 3,300.00

Cash in Bank - LCCA 1-01-02-010 3,300.00

To record remittance of SSS

TOTAL 3,300.00 3,300.00

ELIZABETH C. SANGALANG VILMA V. PARDO

7611 Loans Receivable - Others 1-03-01-990 4,000.00

Cash in Bank - LCCA 1-01-02-010 4,000.00

To record payment of seed capital

TOTAL 4,000.00 4,000.00

ELIZABETH C. SANGALANG VILMA V. PARDO

1011 Due from Other Funds 1-03-04-050 20,395.00

Cash in Bank - LCCA 1-01-02-010 19,302.41

Due to BIR 1,092.59

To record payment to Cabrera's Drug

TOTAL 20,395.00 20,395.00

ELIZABETH C. SANGALANG VILMA V. PARDO

1041 Advances for payrolls 1-03-05-020 10,089.62

Cash in Bank - LCCA 1-01-02-010 10,089.62

To record payment for cash advance of Ms. Sheryl

ELIZABETH C. SANGALANG VILMA V. PARDO

7611 Advances to Special Disbursing Officers 1-03-05-030 11,750.00

Cash in Bank - LCCA 1-01-02-010 11,750.00

To record cash advance of Sherile C.

TOTAL 11,750.00 11,750.00

ELIZABETH C. SANGALANG VILMA V. PARDO

1081 Advances to Officers & Employees 1-03-05-040 3,844.00

Cash in Bank - LCCA 1-01-02-010 3,844.00

To record payment of cash advance for traveling

TOTAL 3,844.00 3,844.00

ELIZABETH C. SANGALANG VILMA V. PARDO

4411 Drugs and Medicines for Distribution 1-04-02-030 283,682.50

Cash In Bank - LCCA 1-01-02-010 268,485.22

Due to BIR 2-02-01-010 15,197.28

To record payment to Cabrera's Drug &

TOTAL 283,682.50 283,682.50

ELIZABETH C. SANGALANG VILMA V. PARDO

1091 Accountable Forms, Plates and Stickers 1-04-04-020 54,115.00

Cash In Bank - LCCA 1-01-02-010 54,115.00

To record payment of various

TOTAL 54,115.00 54,115.00

ELIZABETH C. SANGALANG VILMA V. PARDO

1011 Other Land Improvements 1-07-02-990 990,473.00

Cash in Bank - LCCA 1-01-02-010 928,568.44

Due to BIR 2-02-01-010 61,904.56

To record full payment for the Brentmin

TOTAL 990,473.00 990,473.00

ELIZABETH C. SANGALANG VILMA V. PARDO

1011 Road Networks 1-07-03-010 493,797.42

Cash in Bank - LCCA 1-01-02-010 462,935.08

Due to BIR 2-02-01-010 30,862.34

To record full payment to Brentmin

TOTAL 493,797.42 493,797.42