CASH RECEIPTS JOURNAL

Municipal Government of Pola

FOR THE MONTH OF JANUARY 2020

COLLECTION
Date Coll. CASH
Payor
No. DEBIT A/F A/F A/F A/F Market/ A/F A/F A/F
51 52 53 54 Parking 55 56 57 BIR
1-2-202001-01 HYACINTH P. SAPE 337,420.88 21,228.00 100.00 150.00 600.00 190.00 311,279.88 5.00 3,868.00
01-02 HYACINTH P. SAPE 1,122.88
1-3-202001-03 HYACINTH P. SAPE 40,237.16 8,213.50 600.00 100.00 29,580.66 1,743.00
1-6-202001-04 HYACINTH P. SAPE 173,838.47 14,679.00 150.00 150.00 1,000.00 200.00 148,035.47 15.00 9,609.00
1-7-202001-05 HYACINTH P. SAPE 151,444.76 48,395.79 600.00 80.00 99,360.97 3,008.00
1-8-202001-06 HYACINTH P. SAPE 121,793.12 54,828.96 600.00 70.00 62,959.16 3,335.00
01-07 HYACINTH P. SAPE 2,079.66
01-08 HYACINTH P. SAPE 1,307.50 1,307.50
1-9-202001-09 HYACINTH P. SAPE -
01-10 HYACINTH P. SAPE 143,968.76 79,816.83 600.00 110.00 56,634.93 6,807.00
01-11 HYACINTH P. SAPE 175,440.83 108,769.93 2.00 600.00 90.00 64,683.90 1,295.00
1-10-2020 01-12 HYACINTH P. SAPE 2,970.00 2,970.00
01-13 HYACINTH P. SAPE 2,151.27
1-13-20 01-14 HYACINTH P. SAPE 193,771.90 72,556.99 1,100.00 100.00 110,684.91 9,330.00
01-15 HYACINTH P. SAPE 208,312.06 149,780.82 100.00 100.00 8.00 600.00 190.00 53,951.24 10.00 3,572.00
1-14-20 01-16 HYACINTH P. SAPE 1,529.66
01-17 HYACINTH P. SAPE 4,733.75 4,733.75
1-15-20 01-18 HYACINTH P. SAPE 165,534.96 118,509.16 650.00 100.00 43,056.80 3,219.00
01-19 HYACINTH P. SAPE 1,254.66
01-20 HYACINTH P. SAPE 4,502.50 4,502.50
1-16-20 01-21 HYACINTH P. SAPE -
01-22 HYACINTH P. SAPE 270,025.32 113,976.24 650.00 100.00 129,466.08 25,833.00
1-17-20 01-23 HYACINTH P. SAPE 113,119.77 89,540.43 50.00 50.00 700.00 50.00 21,659.34 1,070.00
01-24 HYACINTH P. SAPE 1,733.05
01-25 HYACINTH P. SAPE 4,722.95 4,722.95
1-20-20 01-26 HYACINTH P. SAPE 362,405.82 255,479.03 2.00 1,100.00 240.00 102,479.79 3,105.00
01-27 HYACINTH P. SAPE 633.05
01-28 HYACINTH P. SAPE 2,821.50 2,821.50
1-21-20 01-29 HYACINTH P. SAPE -
01-30 HYACINTH P. SAPE 203,606.97 133,760.52 600.00 60.00 66,495.45 2,691.00
1-22-20 01-31 HYACINTH P. SAPE 139,137.91 91,360.49 600.00 90.00 45,787.42 1,300.00
1-23-20 01-32 HYACINTH P. SAPE 80,003.04 55,250.04 50.00 50.00 600.00 100.00 23,248.00 5.00 700.00
01-33 HYACINTH P. SAPE 1,744.49
1-23-20 01-34 HYACINTH P. SAPE 11,033.00 11,033.00
1-24-20 01-35 HYACINTH P. SAPE -
01-36 HYACINTH P. SAPE 87,826.65 52,652.85 620.00 90.00 33,015.80 1,448.00
1-24-20 01-37 HYACINTH P. SAPE 836.44
01-38 HYACINTH P. SAPE 3,232.50 3,232.50
1-27-20 01-39 HYACINTH P. SAPE 262,542.34 166,384.38 50.00 50.00 1,500.00 300.00 92,832.96 5.00 1,420.00
01-40 HYACINTH P. SAPE 97,133.52 30,569.32 800.00 100.00 65,006.20 658.00
SUB TOTAL 3,375,973.10 1,665,752.28 500.00 550.00 12.00 14,120.00 2,360.00 1,560,218.96 40.00 119,334.70 -

FOR THE MONTH OF JANUARY 2020

COLLECTION
Date Coll. CASH
Payor
No. DEBIT A/F A/F A/F A/F Market/ A/F A/F A/F
51 52 53 54 Parking 55 56 57 BIR
1-28-20 01-41 HYACINTH P. SAPE 489.83
01-42 HYACINTH P. SAPE 4,918.56 4,918.56
1-29-20 01-43 HYACINTH P. SAPE -
01-44 HYACINTH P. SAPE 68,059.01 36,595.45 600.00 100.00 29,970.56 793.00
1-30-20 01-45 HYACINTH P. SAPE 92,285.49 61,896.83 1,050.00 80.00 28,282.66 976.00
 01-46 HYACINTH P. SAPE 211,295.68 48,558.26 150.00 600.00 80.00 161,328.42 579.00
1-31-20 01-47 HYACINTH P. SAPE 275.00
01-48 HYACINTH P. SAPE 1,427.50 1,427.50
-
-
-
-
-
-
-
-

-
-
-

SUB TOTAL 378,751.07 147,050.54 - 150.00 - 2,250.00 260.00 219,581.64 - 8,694.06 -

GRAND TOTAL 3,754,724.17 1,812,802.82 500.00 700.00 12.00 16,370.00 2,620.00 1,779,800.60 40.00 128,028.76 -

Prepared by: Approved by:

EDELITA F. DUMARAN
Accounting Clerk III
 DEPOSITS
Sundry
Debit Credit
Accountable Account Amount

Forms 1-01-02-010 1-01-01-010 Code Debit Credit

1,122.88 5-02-03-020 1,122.88

2,079.66 5-02-03-020 2,079.66

829,240.43 829,240.43

2,151.27 5-02-03-020 2,151.27

1,529.66 5-02-03-020 1,529.66

1,254.66 5-02-03-020 1,254.66

902,721.85 902,721.85

1,733.05 5-02-03-020 1,733.05

633.05 5-02-03-020 633.05

756,513.96 756,513.96

1,744.49 5-02-03-020 1,744.49

435,659.41 435,659.41

836.44 5-02-03-020 836.44

13,085.16 2,924,135.65 2,924,135.65 - 13,085.16

DEPOSITS
Sundry
Debit Credit
Accountable Account Amount

Forms 1-01-02-010 1-01-01-010 Code Debit Credit

489.83 5-02-03-020 489.83

457,245.84 457,245.84
 275.00 5-02-03-020 275.00

764.83 457,245.84 457,245.84 - 764.83

13,849.99 3,381,381.49 3,381,381.49 - 13,849.99

by:

MARILOU M. DAJOYAG
Municipal Accountant
 January 2020 Debit Credit

Cash Local Treasury 1-01-01-010 3,754,724.17 3,381,381.49 373,342.68

Cash in Bank-LCCA 1-01-02-010 3,381,381.49
Advances for Operating Expenses 1-03-05-010
Advances for Payroll 1-03-05-020
Advances to Special Disb, Offr. 1-03-05-030
Accounts Receivables 1-03-01-010
1-03-01-020
Due from Other Funds 1-03-04-050
Due from Officers and Employees 1-03-06-020
Due to GSIS 2-02-01-020
Due to Pag-Ibig 2-02-01-030
Due to Philheath 2-02-01-040
Due to NGA`s 2-02-01-050 1,009.50
Due to NGA`s 2-02-01-050
Other Payables 2-99-99-990
Deferred Real Property Tax 2-05-01-010 3,666,178.02
Other Deferred Credits 2-05-01-990 1,490,186.55
Real Property Tax, Current Year 4-01-02-040 617,241.58 2,921.28 620,162.86 RPT - Basic
- Previous Year 77,078.50 77,078.50
-Real Property Tax, Fines & Penalty - CY -
-Real Property Tax, Fines & Penalty - PY 37,272.29 37,272.29
-Discount 79,429.84 734,513.65

Real Property Tax, Current Year 2-02-01-070 1,311,547.09 Due to LGU

- Previous Year 163,791.82
-Real Property Tax, Fines & Penalty - CY
-Real Property Tax, Fines & Penalty - PY 79,203.61
-Discount 167,843.64

RPT Transfer Tax / Late reg. of RPT 5,715.04

Real Property Tax, Current Year 2-03-01-010 1,157,236.71 5,477.41 1,162,714.12 Due to Other Funds
- Previous Year 144,522.20 144,522.20
-Real Property Tax, Fines & Penalty - CY -
-Real Property Tax, Fines & Penalty - PY 69,885.53 69,885.53
-Discount 148,917.39 1,377,121.85

Prior Period Adjustment 3-01-01-020

Amusement Tax 4-01-03-060
Business Tax 4-01-03-030 564,337.59
Community Tax 4-01-01-050 9,086.00
Corporation
Individual 118,942.76
Franchise Tax 4-01-03-070
Permit Fees 4-02-01-010
Building Permit 103,312.12
Mayors Permit 169,525.00
Plumbing Fees 624.20
Line & Grade 20,420.91
Electrical Fees 5,158.00
Sanitary Permit
Tricycle Operators Permit 16,250.00
Registration Fees 4-02-01-020
Large Cattle 1,172.00
Civil Status 4,000.00
RA - 9048 5,000.00
RA - 9255 6,500.00
RA - 10593
Marriage Fee 1,312.00
Inspection Fee 45,560.00
BREQS
Occupation Fee 18,500.00
Clearance & Certification Fee 4-02-01-040
Secretary's Fee 57,850.00
Police Clearance 11,050.00
Zoning Clearance 206,908.00
Research Fee
Other Income 37,975.00
Tax Declaration 7,200.00
Medical Clearance 40,560.00
Assessors Annotation 2,450.00
Laboratory's Fee 6,230.00
Traffic Violation 3,700.00
Deworming & Vacination 750.00
Health Certificate 23,600.00
Wharfage
Fees on Weight and Measures 4-02-01-160
Garbage Fees 4-02-02-190 73,980.00
Seaport System Fees 4-02-02-110 1,080.00
Fines and Penalties-Serv. Income 4-02-01-980 37,190.32 36,411.31
Receipt from Market - Receipts 4-02-02-140 87,500.00 779.01
Cash Tickets 9,990.00
Receipts from S/House Operation 4-02-02-150 43,380.50 37,190.32
Parking Fees 4-02-02-120 9,000.00
Interest Income 4-02-02-220
Share from IRA 4-01-06-010
Rent Income 4-02-02-050 187,924.64
Miscellaneous Income 4-06-01-010
Late Registration of RPT 300.00
RA 8048 - Cutting permit
Stall Transfer Fee 7,000.00
Sales of Plants and other Product
Sales of Veterinary Medicine 1,230.00
Sales of Plants and Other Farm Products
Fishery Rental Fees 7,800.00
Discount on RPT-Basic 4-01-02-041
Salaries - Refund of Salary Diff`l. 5-01-01-010
Training & Seminar Expenses 5-02-02-010
Accountable Forms Expenses 5-02-03-020 13,849.99
Traveling Expenses 5-02-01-010
Insurance Expenses 5-02-16-030
Subsistence Allowance 5-01-02-050
Government Equity 3-01-01-010
Other General Services 5-02-12-990
Total 12,688,661.10 9,022,483.08 3,666,178.02

Deferred Real Property Tax 2-05-01-010

Real Property Tax Receivables 1-03-01-020
 JOURNAL ENTRY VOUCHER
POLA, ORIENTAL MINDORO No. __________
January 2020

Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Account
Accounts and Explanation REF
Code Credit
Cash Local Treasury 1-01-01-010 3,754,724.17 3,381,381.49
Cash in Bank-LCCA 1-01-02-010 3,381,381.49 -
Accounts Receivable 1-03-01-010 - -
1-03-01-020 - 3,666,178.02
Due from Other Funds 1-03-04-050 - -
Advance for Operating Expenses 1-03-05-010 - -
Advance for Payroll 1-03-05-020 - -
Advances to Special Disb, Offr. 1-03-05-030 - -
Due from Officers and Employees 1-03-06-020 - -
2-02-01-010
Due to GSIS 2-02-01-020 - -
Due to Pag-Ibig 2-02-01-030 - -
Due to Philhealth 2-02-01-040 - -
Due to NGA`s 2-02-01-050 - 1,009.50
Due to LGU`s 2-02-01-070 167,843.64 1,554,542.52
2-02-01-070 - 5,715.04
Due to Other Funds 2-03-01-010 148,917.39 1,377,121.85
Deferred Real Property Tax 2-05-01-010 3,666,178.02 -
Other Deferred Credits 2-05-01-990 1,490,186.55 -
Other Payables 2-99-99-990 - -
Government Equity 3-01-01-010 - -
Prior Period Adjustment 3-01-01-020 - -
Community Tax 4-01-01-050 - 128,028.76
Real Property Tax-Basic 4-01-02-040 - 734,513.65
Discount on Real Property Tax 4-01-02-041 79,429.84 -
Business Tax 4-01-03-030 - 564,337.59
Franchicse Tax 4-01-03-070 - -
Amusement Tax 4-01-03-060 - -
Franchise Tax 4-01-03-070 - -
Share From IRA 4-01-06-010 - -
Permit Fees 4-02-01-010 - 315,290.23
Registration Fees 4-02-01-020 - 82,044.00
Clearance & Certification Fees 4-02-01-040 - 398,273.00
Fees for Sealing & Lic. of W & M 4-02-01-160 - -
Fines and Penalties - Service Income 4-02-01-980 - 37,190.32
Rent Income 4-02-02-050 - 187,924.64
Seaport System Fees 4-02-02-110 - 1,080.00
Parking Fees 4-02-02-120 - 9,000.00
Income from Markets 4-02-02-140 - 97,490.00
Income from S/ House 4-02-02-150 - 43,380.50
Garbage Fees 4-02-02-190 - 73,980.00
Interest Income 4-02-02-220 - -
Miscellaneous Income 4-06-01-010 - 16,330.00
Salaries & Wages - Regular 5-01-01-010 - -
Subsistence Allowance 5-01-02-050 - -
Traveling Expenses 5-02-01-010 - -
Training & Seminar Expenses 5-02-02-010 - -
Accountable Forms Expenses 5-02-03-020 - 13,849.99
Other General Services 5-02-12-990 - -
Insurance Expenses 5-02-16-030 - -
TOTAL 12,688,661.10 12,688,661.10
Prepared by: Approved by:

EDELITA F. DUMARAN MARILOU M. DAJOYAG

Accounting Clerk III Municipal Accountant