Professional Documents
Culture Documents
Page 1 of 38
JUNIOR FINANCE EXECUTIVES
Dubinan East, Santiago City
POST CLOSING TRIAL BALANCE
As of December 31, 2023
TOTAL 1,520.00 -
1,520.00
Certified correct:
Page 2 of 38
UNIVERSITY OF LA SALETE
COLLEGE OF BUSINESS EDUCATION
PERSONAL FINANCE MM
ACADEMIC YEAR 2023-2024
As at January, 2024
Account Name Account Code Debit Debit Totals Credit Totals Credit
Page 3 of 38
Account Name Account Code Debit Debit Totals Credit Totals Credit
Page 4 of 38
Account Name Account Code Debit Debit Totals Credit Totals Credit
Certified correct:
Treasurer
Page 5 of 38
Page 6 of 38
UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
ACADEMIC YEAR 2023-2024
TRIAL BALANCE
As at January, 2024
Cash 101 - -
Petty Cash 102 - -
Cash in Bank - Coop 103 - -
Cash - Gcash 104 - -
Account Receivable 105 - -
Office Supplies Inventory 106 - -
Office Equipment 107 - -
Accumulated Depreciation-Office Equipment 108 - -
Advances to CBE Officers 109 - -
Accounts Payable 201 - -
Savings (Gcash or Bank) 301 1,520.00 -
Membership Fee 401 - -
Fines and Penalties 402 - -
Other Income 403 - -
Other Expenses 501 905.00 -
Jasmine's Allowance 502 - 7,000.00
Other Expense 503 - -
Postage and Deliveries 504 - -
Telephone Expenses 505 - -
Printing and Binding Expenses 506 - -
Rent Expense 507 - -
Transportation (Gas) 508 2,550.00 -
Food Expenses 509 1,820.00 -
School Supplies 510 205.00 -
Depreciation-Machinery and Equipment 511 - -
TOTAL 7,000.00 7,000.00
-
Certified correct:
Cash 101
Petty Cash 102
Cash in Bank - Coop 103
Cash -Gcash 104
Account Receivable 105
Office Supplies Inventory 106
Office Equipment 107
Accumulated Depreciation-Office Equipment 108
Advances to CBE Officers 109
Accounts Payable 201
Savings (Gcash or Bank) 301
Membership Fee 401
Fines and Penalties 402
Other Income 403
Other Expenses 501
Jasmine's Allowance 502
Other Expense 503
Postage and Deliveries 504
Telephone Expenses - Mobile 505
Printing and Binding Expenses 506
Rent Expense 507
Transportation (Gas) 508
Food Expenses 509
School Supplies 510
Depreciation-Machinery and Equipment 511
NERAL FUND
G TRIAL BALANCE
h ended August 30, 2014
- 7,000.00 7,000.00 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,520.00 1,520.00 - -
- - - -
- - - -
- - - -
905.00 905.00 - -
- - 7,000.00 7,000.00
- - - -
- - - -
- - - -
- - - -
- - - -
2,550.00 2,550.00 - -
1,820.00 1,820.00 - -
205.00 205.00 - -
- - - -
- - 7,000.00 7,000.00
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 1,520.00 -
- - - -
- - - -
- - - -
- - 905.00 -
- - - 7,000.00
- - - -
- - - -
- - - -
- - - -
- - - -
- - 2,550.00 -
- - 1,820.00 -
- - 205.00 -
- - - -
- -
-
14,000.00 14,000.00
-
CASH
CHECK DISBURSEMENTS
CASH RECEIPTS JOURNAL DISBURSEMENTS
JOURNAL
DR. CR. DR. CR. JOURNALCR.
DR.
- - -
- -
- - - -
- - -
- - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - -
- -
Account Code Sum of Amount
5 02 02 010 04
Total Result
SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES
Calaocan, Santiago City
SSP/IGP
CASH DISBURSEMENT JOURNAL
For the year ended December 31, 2023
CREDIT DEBIT
SUNDRY SUNDRY
DATE JEV NO. RD NO. NAME OF DISBURSING OFFICER
Account 412 413 414 415 Account
103 P Amount P Amount
Code Code
Certified correct:
CREDIT DEBIT
DATE JEV NO. DV NO. CHECK NO. NAME OF PAYEE SUNDRY SUNDRY
1 01 02 020 2 02 01 010
Account Code P Amount Account Code P Amount
Page 14 of 38
CREDIT DEBIT
DATE JEV NO. DV NO. CHECK NO. NAME OF PAYEE SUNDRY SUNDRY
1 01 02 020 2 02 01 010
Account Code P Amount Account Code P Amount
Page 15 of 38
CREDIT DEBIT
DATE JEV NO. DV NO. CHECK NO. NAME OF PAYEE SUNDRY SUNDRY
1 01 02 020 2 02 01 010
Account Code P Amount Account Code P Amount
Page 16 of 38
CREDIT DEBIT
DATE JEV NO. DV NO. CHECK NO. NAME OF PAYEE SUNDRY SUNDRY
1 01 02 020 2 02 01 010
Account Code P Amount Account Code P Amount
TOTAL - - - -
Certified Correct:
Page 17 of 38
SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES
Calaocan, Santiago City
SSP/IGP
CASH RECEIPTS JOURNAL
For the year ended December 31, 2023
COLLECTIONS DEPOSITS
DEBIT DEBIT CREDIT
NAME OF COLLECTING
DATE JEV NO. RCD NO. PARTICULARS SUNDRY SUNDRY
OFFICER
1 01 01 010 1 01 02 020 1 01 01 010
Account Code P Amount Account Code P Amount
UNIVERSITY OF LA SALETTE
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents P0.00
Receivable P0.00
Inventories P0.00
TOTAL CURRENT ASSETS P0.00
NON-CURRENT ASSETS
Property, Plant and Equipment - net P0.00
Other Assets P0.00
TOTAL NON-CURRENT ASSETS P0.00
CURRENT LIABILITIES
Financial Liabilities P0.00
Inter-Agency Payables P0.00
Intra-Agency Payables P0.00
Unearned Revenue P0.00
Other Payables P0.00
NET ASSETS/ E Q U I T Y
CBE, Capital P1,020.00
AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Sep. 2023
2023-09-011 Cash 101 500.00
Jasmine's Allowance 502 500.00
Page 21 of 38
UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 31, 2023
AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Transportation Gas 508 200.00
Cash 101 200.00
Page 22 of 38
UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 31, 2023
AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Page 23 of 38
UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 31, 2023
AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Page 24 of 38
UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 31, 2023
AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Page 25 of 38
UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 31, 2023
AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Certified correct:
Treasurer
Page 26 of 38
Annex A1
University of La Salette
College of Business Education
PERSONAL FINANCE MM
ASSETS
Current Assets
Cash and Cash Equivalents P0.00
Receivables P0.00
Inventories P0.00
Supplies P0.00
Other Supplies and Materials for Distribution P0.00
Office Supplies Inventory P0.00
Accountable Forms, Plates and Stickers Inventory P0.00
Animal/Zoological Supplies Inventory P0.00
Food Supplies Inventory P0.00
Drugs and Medicines Inventory P0.00
Medical, Dental and Laboratory Supplies Inventory P0.00
Fuel, Oil, and Lubricants Inventory P0.00
Agricultural and Marine Supplies Inventory P0.00
Textbooks and Instructional Materials Inventory P0.00
Construction Materials Inventory P0.00
Other Supplies and Materials Inventory P0.00
Semi-Expendable Office Equipment P0.00
Semi-Expendable Other Machinery and Equipment P0.00
Page 27 of 38
STATEMENT OF FINANCIAL POSITION
Page 28 of 38
STATEMENT OF FINANCIAL POSITION
Page 29 of 38
STATEMENT OF FINANCIAL POSITION
LIABILITIES
LIABILITIES
Financial Liabilities P0.00
Accounts Payable P0.00
Due to Officers and Employees P0.00
Interest Payable P0.00
EQUITY
NET ASSESTS/EQUITY
Accumulated Surplus (Deficit)
Accumulated Surplus (Deficit)
Accumulated Surplus (Deficit) P1,020.00
Page 30 of 38
Annex B1
University of La Salette
REVENUE
Service and Business Income
Permit Fees
Registration Fees -
Other Service Income -
Business Income
Membership Fees, Fines -
Examination Fees -
Seminar/Training Fees -
Rent/Lease Income -
Income from Hotels/Dormitories and Other Like Facilities -
Sales Revenue -
Other Business Income -
Other Business Income (Agri-Business Center) -
Gains
Gain on Sale of PPE -
Other Gains -
Total Gains -
TOTAL REVENUE -
Less: Current Operating Expenses
Personnel Services
Salaries and Wages
Salaries and Wages-Regular Pay -
Salaries and Wages-Casual/Contractual -
Total Salaries and Wages -
Other Compensation
Peronnel Economic and Relief Allowance (PERA) -
Representation Allownce (RA) -
Transportation Allowance (TA) -
Clothing/Uniform Allowance -
Subsistence Allowance -
Laundry Allowance -
Quarters Allowance -
Productivity Incentive Allowance -
Honoraria -
Overtime and Night Pay -
Hazard Pay -
Longevity Pay -
Year End Bonus -
Cash Gift -
Other Bonuses and Allowances -
Utility Expenses
Water Expense -
Electricity Expense -
Total Utility Expenses -
Communication Expenses
Postage and Courier Services -
Telephone Expenses -
Internet Subscription Expenses -
Cable, Satellite, Telegraph and Radio Expenses -
Total Communication Expenses -
Award/Rewards and Prizes
Awards/Rewards Expenses -
Prizes -
Total Award/Rewards and Prizes -
Survey, Research, Exploration and Development Expenses
SurveySurvey,
Total ExpensesResearch, Exploration and -
Development Expenses -
Confidential, Intelligence and Extraordinary Expenses
Extraordinary and Miscellaneous
Total Confidential, Expenses
Intelligence and -
Extraordinary Expenses -
Professional Services
Legal Services -
Consultancy Services -
Other Professional Services -
Total Professional Services -
General Services
Environment/Sanitary Services -
Janitorial Services -
Security Services -
Other General Services -
Total General Services -
Repairs and Maintenance
Repairs and Maintenance - Land Improvements -
Repairs and Maintenance - Infrastructure Assets -
Repairs and Maintenance - Buildings and Other Structures -
Repairs and Maintenance - Machinery and Equipment -
Repairs and Maintenance - Transportation Equipment -
Repairs and Maintenance - Furnitures and Fixtures -
Repairs and Maintenance - Leased Assets Improvements -
Repairs and Maintenance - Leased Assets Improvements -
Repairs and Maintenance - Other Property, Plant and Equipment -
Total Repairs and Maintenance -
Taxes, Insurance Premiums and Other Fees
Fidelity Bond Premiums -
Taxes, Duties and Licences -
Insurance
Total Taxes,Expenses
Insurance Premiums and Other -
Fees -
Other Maintenance and Operating Expenses
Advertising Expenses -
Printing and Publication Expenses -
Representations Expenses -
Transportation and Delivery Expenses 2,550.00
Rent/Lease Expenses 1,820.00
Membership Dues and contributions to Organizations -
Subscriptions Expenses -
Other Maintenance and Operating Expenses 205.00
Total Other Maintenance and Operating Expenses 4,575.00
Financial Expenses
Bank Charges -
Other Financial Charges -
Total FinancialExpenses -
NON-CASH EXPENSES
Depreciation
Depreciation - Land Improvements -
Depreciation - Buildings and Other Structures -
Depreciation - Machinery and Equipment -
Depreciation - Transportation Equipment -
Depreciation - Furniture, Fixtures and Books and other PPE -
Impairement Loss
Impairment Loss-Accounts Receivable -
Impairement Loss - Property, Plant and Equipment -
UNIVERSITY OF LA SALETTE
REVENUE
Membership Fee, Fines and Penalties and Other In P6,500.00
UNIVERSITY OF LA SALETTE
College of Business Education
PERSONAL FINANCE MM
Restated balance -
Others -
Approved by:
PERSONAL FINANCE MM
STATEMENT OF CASH FLOWS
January February March April May June July August September October November December ADJUSTMENT
Cash Flows From Operating Activities
Cash Inflows
Collection of Income/Revenues P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P1,625.00 P3,588.00 P3,643.00 P3,544.00 P12,400.00
Collection of Savings P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P125.00 P1,588.00 P1,643.00 P2,044.00 P5,400.00
Collection of Allowance P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P1,500.00 P2,000.00 P2,000.00 P1,500.00 P7,000.00
Collection of other income P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
Total Cash Inflows P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P1,625.00 P3,588.00 P3,643.00 P3,544.00 P12,400.00
Cash Outflows
Increase (Decrese) in Cash and Cash Equivalents - - - - - - - - 250.00 1,863.00 2,293.00 2,594.00 7,000.00
Cash and Cash Equivalents, March 31, 2023 - - - - - - - - 250.00 1,863.00 2,293.00 2,594.00 7,000.00
Prepared by:
Student
SCF Page 37 of 38
Annex C
University of La Salette
PERSONAL FINANCE MM
STATEMENT OF CASH FLOWS
Cash Inflows
Collection of Income/Revenues 12,400.00
Total Cash Inflows 12,400.00
Cash Outflows
Payment of Expenses 5,400.00
Total Cash Outflows 5,400.00
SCF Page 38 of 38