JUNIOR FINANCE EXECUTIVES

Dubinan East, Santiago City

POST CLOSING TRIAL BALANCE
As of December 31, 2023

Account Name Account Code Debit Credit

Cash - Collecting Officers 1 01 01 010 - -

Petty Cash 1 01 01 020 - -
Cash in Bank - Local Currency, MDS Account 1 01 04 040 487.00 -
Cash in Bank - Local Currency, Current Account 1 01 02 020 487.00 -
Account Receivable 1 03 01 010 - -
Due from Officers and Employees 1 03 05 020 - -
Other Receivables 1 03 05 990 - -
Office Supplies Inventory 1 04 04 010 - -
Drugs and Medicines Inventory 1 04 04 060 - -
Fuel, Oil and Lubricants Inventory 1 04 04 080 - -
Textbooks and Instructional Materials Inventory 1 04 04 100 - -
Construction Materials Inventory 1 04 04 130 - -
Other Supplies Inventory 1 04 04 990 - -
Land 1 06 01 010 - -
Land Improvements 1 06 02 010 - -
Accumulated Depreciation-Land Improvement 1 06 02 011 - -
Buildings 1 06 04 010 - -
Accumulated Depreciation-Office Building 1 06 04 012 - -
School Buildings 1 06 04 020 - -
Accumulated Depreciation-School Buildings 1 06 04 021 - -
Other Structures 1 06 04 990 - -
Accumulated Depreciation-Other Structures 1 06 04 991 - -
Machinery 1 06 05 010 - -
Accumulated Depreciation-Machinery 1 06 05 011 - -
Office Equipment 1 06 05 020 - -
Accumulated Depreciation-Office Equipment 1 06 05 021 - -
Construction and Heavy equipment 1 06 05 080 - -
Accumulated Depreciation-Const. & Heavy Equipment 1 06 05 081 - -
Information and Communication Technology Equipment 1 06 05 030 - -
Accumulated Depreciation-IC Technology Equipment 1 06 05 031 - -
Technical and Scientific Equipment 1 06 05 140 - -
Accumulated Depreciation-Tech. & Scien. Equipment 1 06 05 141 - -
Other Machineries and Equipment 1 06 05 990 - -
Accumulated Depreciation-Other Mach. & Equipment 1 06 05 991 - -
Motor Vehicles 1 06 06 010 - -
Accumulated Depreciation-Motor Vehicles 1 06 06 011 - -
Furnitures and Fixtures 1 06 07 010 - -
Accumulated Depreciation-Furniture & Fixtures 1 06 07 011 - -
Books 1 06 07 020 - -
Accumulated Depreciation-Books 1 06 07 021 - -
Construction in Progress - Building and Other Structures 1 06 10 030 - -
Other Property, Plant and Equipment 1 06 99 990 - -
Accumulated Depreciation-Other Prop., Plant & Equipment 1 06 99 991 - -

Page 1 of 36
 JUNIOR FINANCE EXECUTIVES
Dubinan East, Santiago City
POST CLOSING TRIAL BALANCE
As of December 31, 2023

Account Name Account Code Debit Credit

Accounts Payable 2 01 01 010 - -

Due to Officer and Employees 2 01 01 020 - -
Due to BIR 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 GOCC's 2 02 01 060 - -
Due to Bureaus 2 03 01 020 - -
Due to Operating Units 2 03 01 040 - -
Other Payables 2 99 99 990 - -
Accumulated Surplus/(Deficit) 3 01 01 010 - -

TOTAL 974.00 -
974.00

Certified correct:

VEL JUNE C. DE LEON

Accountant I

Page 2 of 36
 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

Cash - Collecting Officers 1 01 01 010 - 1,050.00 1,050.00 -

Petty Cash 1 01 01 020 - - - -
Cash in Bank - Local Currency, Current Account 1 01 02 020 487.00 557.00 70.00 -
Cash - Treasury/Agency Deposit, Regular 1 01 04 010 - - - -
Cash in Bank - Local Currency, MDS Account 1 01 04 040 - - - -
Account Receivable 1 03 01 010 - - - -
Allowance for Impairment-Accounts Receivable 1 03 01 011 - - - -
Due from NGAs 1 03 03 010 - - - -
Receivable - Disallowance/Charges 1 03 05 010 - - - -
Due from Officers and Employees 1 03 05 020 - - - -
Other Receivables 1 03 05 990 - - - -
Other Supplies and Materials for Distribution 1 04 02 990 - - - -
Office Supplies Inventory 1 04 04 010 - - - -
Accountable Forms Inventory 1 04 04 020 - - - -
Drugs and Medicines Inventory 1 04 04 060 - - - -
Fuel, Oil and Lubricants Inventory 1 04 04 080 - - - -
Textbooks and Instructional Materials Inventory 1 04 04 100 - - - -
Construction Materials Inventory 1 04 04 130 - - - -
Other Supplies Inventory 1 04 04 990 - - - -
Semi-Expendable Machinery 1 04 05 010 - - - -
Semi-Expendable Office Equipment 1 04 05 020 - - - -
Semi-Expendable Information and Communications Technolog 1 04 05 030 - - - -
Semi-Expendable Other Machinery and Equipment 1 04 05 190 - - - -
Semi-Expendable Furniture and Fixtures 1 04 06 010 - - - -
Semi-Expendable Books 1 04 06 020 - - - -
Land 1 06 01 010 - - - -
Land Improvements 1 06 02 010 - - - -
Accumulated Depreciation-Land Improvement 1 06 02 011 - - - -
Buildings 1 06 04 010 - - - -
Accumulated Depreciation-Office Building 1 06 04 012 - - - -
School Buildings 1 06 04 020 - - - -
Accumulated Depreciation-School Buildings 1 06 04 021 - - - -
Other Structures 1 06 04 990 - - - -
Accumulated Depreciation-Other Structures 1 06 04 991 - - - -
Machinery 1 06 05 010 - - - -
Accumulated Depreciation-Machinery 1 06 05 011 - - - -
Office Equipment 1 06 05 020 - - - -
Accumulated Depreciation-Office Equipment 1 06 05 021 - - - -
Construction and Heavy equipment 1 06 05 080 - - - -
Accumulated Depreciation-Const. & Heavy Equipment 1 06 05 081 - - - -
Information and Communication Technology Equipment 1 06 05 030 - - - -
Accumulated Depreciation-IC Technology Equipment 1 06 05 031 - - - -
Firefighting Equipment 1 06 05 090 - - - -
Accumulated Depreciation-Firefighting Equipment 1 06 05 091 - - - -
Technical and Scientific Equipment 1 06 05 140 - - - -
Accumulated Depreciation-Tech. & Scien. Equipment 1 06 05 141 - - - -
Other Machineries and Equipment 1 06 05 990 - - - -
Accumulated Depreciation-Other Mach. & Equipment 1 06 05 991 - - - -
Motor Vehicles 1 06 06 010 - - - -
Accumulated Depreciation-Motor Vehicles 1 06 06 011 - - - -
Furnitures and Fixtures 1 06 07 010 - - - -
Accumulated Depreciation-Furniture & Fixtures 1 06 07 011 - - - -
Books 1 06 07 020 - - - -
Accumulated Depreciation-Books 1 06 07 021 - - - -
Construction in Progress - Building 1 06 10 030 - - - -
Other Property, Plant and Equipment 1 06 99 990 - - - -
Accumulated Depreciation-Other Prop., Plant & Equipment 1 06 99 991 - - - -
Advances to Special Disbursing Officer 1 99 01 030 - - - -
Advances to Officers and Employees 1 99 01 040 - - - -
Accounts Payable 2 01 01 010 - - - -
Due to Officer and Employees 2 01 01 020 - - - -
Due to BIR 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 GOCC's 2 02 01 060 - - - -
Due to Bureaus 2 03 01 020 - - - -
Due to Operating Units 2 03 01 040 - - - -
Other Unearned Revenue 2 05 02 990 - - - -
Other Payables 2 99 99 990 - - - -
Accumulated Surplus/(Deficit) 3 01 01 010 - - - -
School Fee - Training Fee 4 02 02 010 01 - - - -
School Fee - Training Fee - Refund 4 02 02 010 01 01 - - - -
School Fee - Library Fee 4 02 02 010 02 - - - -
School Fee - Medical Fee 4 02 02 010 03 - - - -
School Fee - TSEC Fee 4 02 02 010 04 - - - -
School Fee - Student Publication 4 02 02 010 05 - - - -
School Fee - Student ID 4 02 02 010 06 - - - -

Page 3 of 36
 Account Name Account Code Debit Debit Totals Credit Totals Credit

School Fee - Scholarship Fee 4 02 02 010 09 - - - -

Page 4 of 36
 Account Name Account Code Debit Debit Totals Credit Totals Credit

Examination Fees 4 02 02 030 - - - -

Examination Fees - Scholarship 4 02 02 030 02 - - - -
Rent/Lease Income - Stall 4 02 02 050 01 - - - -
Rent/Lease Income - Function 4 02 02 050 02 - - - -
Rent/Lease Income - Others 4 02 02 050 03 - - - -
Income from Hostels/ Dormitories - Dormitory 4 02 02 130 01 - - - -
Income from Hostels/ Dormitories - Lodging 4 02 02 130 02 - - - -
Other Business Income - Forms-Certification/OTR/Form 137 4 02 02 990 01 - - - -
Other Business Income - Others (Meals/Events) 4 02 02 990 03 - - - -
Other Business Income - Others (Meals) 4 02 02 990 03 02 - - - -
Subsidy from Central Office 4 03 01 070 - - - -
Income From Donations in Cash 4 04 02 010 - - - -
Honoraria 5 01 02 100 - - - -
Traveling Expenses-Local 5 02 01 010 - - - -
Traveling Expenses-Local (NEGROS) 5 02 01 010 02 - - - -
Traveling Expenses-Foreign 5 02 01 020 - - - -
Training Expenses 5 02 02 010 01 - - - -
Training - Assessor's Fee 5 02 02 010 04 - - - -
Training - Assessor's Meals and Snacks 5 02 02 010 05 - - - -
Training Expenses - 2019QM UAQTEA(Due to UAQTEA Trainee 5 02 02 010 08 - - - -
Scholarship Grants/Expenses - Uniform 5 02 02 020 00 - - - -
Office Supplies Expenses 5 02 03 010 - - - -
Accountable Forms Expenses 5 02 03 020 - - - -
Drugs and Medicines Expenses 5 02 03 070 - - - -
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - - -
Textbooks and Instructional Materials Expenses - Regular Pro 5 02 03 110 01 - - - -
Textbooks and Instructional Materials Expenses - Scholarship 5 02 03 110 03 - - - -
Textbooks and Instructional Materials Expenses - Negros 5 02 03 110 04 - - - -
Semi-Expendable Machinery and Equipment Expenses 5 02 03 210 - - - -
Semi-Expendable Furniture, Fixtures and Books Expenses 5 02 03 220 - - - -
Other Supplies and Materials Expense 5 02 03 990 - - 980.00 980.00
Other Supplies and Materials Expense - Mini Organic Farm 5 02 03 990 01 - - - -
Water Expenses 5 02 04 010 - - - -
Electricity Expenses 5 02 04 020 - - - -
Postage and Deliveries 5 02 05 010 - - - -
Telephone Expenses 5 02 05 020 - - - -
Internet Subscription Expenses 5 02 05 030 - - - -
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - - -
Survey Expenses 5 02 07 010 - - - -
Legal Services 5 02 11 010 - - - -
Auditing Services 5 02 11 020 - - - -
Other Professional Services - Instruction 5 02 11 990 01 - - - -
Other Professional Services - Assessor's Fee 5 02 11 990 02 - - - -
Other Professional Services 5 02 11 990 04 - - - -
Other Professional Services - 2019 QM UAQTEA Instruction 5 02 11 990 05 - - - -
Security Services 5 02 12 030 - - - -
Other General Services - Administration 5 02 12 990 01 - - - -
Other General Services - Construction 5 02 12 990 02 00 - - - -
Other General Services - Instruction 5 02 12 990 03 - - - -
Repair and Maintenance-Land Improvements 5 02 13 020 - - - -
Repair and Maintenance- Insfrastructure Assets 5 02 13 030 - - - -
Repair and Maintenace-Buildings and Other Structures 5 02 13 040 - - - -
Repair and Maintenance- Machinery and Equipment 5 02 13 050 - - - -
Repair and Maintenance- Transportation Equipment 5 02 13 060 - - - -
Repair and Maintenance-Furniture and Fixtures 5 02 13 070 - - - -
Taxes, Duties and Licences 5 02 15 010 - - - -
Fidelity Bond Premium 5 02 15 020 - - - -
Insurance Expenses 5 02 15 030 - - - -
Advertising Expenses 5 02 99 010 - - - -
Printing and Binding Expenses 5 02 99 020 48.00 48.00 - -
Representation expenses 5 02 99 030 300.00 300.00 - -
Transportation and Delivery Expenses 5 02 99 040 145.00 145.00 - -
Rent/Lease Expenses 5 02 99 050 - - - -
Membership Dues and Contributions to Organizations 5 02 99 060 - - - -
Subscription Expenses 5 02 99 070 - - - -
Other Maintenance and Operating Expenses 5 02 99 090 - - - -
Other Maintenance and Operating Expenses - Meals (Assessor 5 02 99 090 01 - - - -
Depreciation-Land Improvements 5 05 01 020 - - - -
Depreciation-Building and Other Structures 5 05 01 040 - - - -
Depreciation-Machinery and Equipment 5 05 01 050 - - - -
Depreciation-Transportation Equipment 5 05 01 060 - - - -
Depreciation-Furnitures, Fixtures and Books 5 05 01 070 - - - -
Impairment Loss-Accounts Receivable 5 05 03 020 - - - -

TOTAL 980.00 2,100.00 2,100.00 980.00

-

Certified correct:

Treasurer

Page 5 of 36
 Page 6 of 36

UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
ACADEMIC YEAR 2023-2024
TRIAL BALANCE
As at January, 2024

ACCOUNT NAME ACCOUNT CODE DEBIT CREDIT

Cash 101 - -
Petty Cash 102 - -
Savings 103 487.00 -
Cash 104 - -
Account Receivable 105 - -
Office Supplies Inventory 106 - -
Office Equipment 107 - -
Accumulated Depreciation-Office Equipment 108 - -
Advances to CBE Officers 109 - -
Accounts Payable 201 - -
CBE, Capital 301 - -
Membership Fee 401 - -
Fines and Penalties 402 - -
Other Income 403 - -
CBE Supplies 501 - -
Drugs and Medicines Expenses 502 - -
Other Expense 503 - 980.00
Postage and Deliveries 504 - -
Telephone Expenses 505 - -
Printing and Binding Expenses 506 48.00 -
Representation expenses 507 300.00 -
Transportation and Delivery Expenses 508 145.00 -
Rent/Lease Expenses 509 - -
Other Maintenance and Operating Expenses 510 - -
Depreciation-Machinery and Equipment 511 - -
TOTAL 980.00 980.00
-
Certified correct:

MARIA PRINCES NICOLE P. AGPALZA

Treasurer
 GENERAL FUND
WORKING TRIAL BALANCE
For the month ended August 30, 2014

SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES

Calaocan, Santiago City

Account Name Account Code

Cash 101
Petty Cash 102
savings 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
CBE, Capital 301
Membership Fee 401
Fines and Penalties 402
Other Income 403
Office Supplies Expenses 501
Drugs and Medicines Expenses 502
Other Expense 503
Postage and Deliveries 504
Telephone Expenses - Mobile 505
Printing and Binding Expenses 506
breakfast,snacks, and lunch expenses 507
Transportation and Delivery Expenses 508
Rent/Lease Expenses 509
Other Maintenance and Operating Expenses 510
Depreciation-Machinery and Equipment 511
NERAL FUND
G TRIAL BALANCE
h ended August 30, 2014

Debit Debit Totals Credit Totals Credit

- 1,050.00 1,050.00 -
- - - -
487.00 557.00 70.00 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 980.00 980.00
- - - -
- - - -
48.00 48.00 - -
300.00 300.00 - -
145.00 145.00 - -
- - - -
- - - -
- - - -

980.00 2,100.00 2,100.00 980.00

- -
beg bal
Debit Totals Credit Totals GENERAL JOURNAL
DR. CR.

- - 1,050.00 1,050.00
- - - -
- - 557.00 70.00
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - 980.00
- - - -
- - - -
- - 48.00 -
- - 300.00 -
- - 145.00 -
- - - -
- - - -
- - - -

- -
-
2,100.00 2,100.00
-
 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 2022

CREDIT DEBIT
DATE JEV NO. RD NO. NAME OF DISBURSING OFFICER SUNDRY SUNDRY
Account 412 413 414 415 Account
103 P Amount P Amount
Code Code

NONE NONE NONE

Certified correct:

CHARIES FAITH L. DE LEON

Accountant I
 SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES
Calaocan, Santiago City
SSP/IGP 111
CHECK DISBURSEMENT JOURNAL
For the month of May, 2022

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 36
 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 36
 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 36
 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:

CHARIES FAITH L. DE LEON

Page 17 of 36
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Sep. 2023
2023-09-0011 CASH 101 200.00
OTHER EXPENSES(ALLOWANCE) 503 200.00

SNACKS EXPENSES 507 40.00

CASH 101 40.00

2023-09-0012 TRANSPORTATION EXPENSE 508 40.00

CASH 101 40.00

SNACKS EXPENSES 507 25.00

CASH 101 25.00

2023-09-0014 SNACKS EXPENSES 507 30.00

CASH 101 30.00

2023-09-0017 TRANSPORTATION EXPENSE 508 40.00

CASH 101 40.00

SNACKS 507 30.00

CASH 101 30.00

2023-09-0018 CASH 101 250.00

OTHER EXPENSES (ALLOWANCE) 503 250.00

SNACKS EXPENSE 507 30.00

CASH 101 30.00

2023-09-0019 TRANSPORTATION EXPENSE 508 40.00

SNACKS EXPENSE 507 30.00
CASH 101 70.00

2023-09-0020 PRINTING AND BINDING EXPENSES 506 36.00

SNACKS EXPENSE 507 25.00
CASH 101 61.00

2023-09-0021 PRINTING AND BINDING EXPENSES 506 12.00

TRANSPORTATION EXPENSE 508 25.00
CASH 101 37.00

2023-09-0022 CASH 101 250.00

OTHER EXPENSES (ALLOWANCE) 503 250.00

savings 103 297.00

cash 101 297.00

2023-09-0025 cash 101 70.00

other expenses ( allowance) 503 70.00

snacks expenses 507 20.00

cash 101 20.00

savings 103 50.00

cash 101 50.00

2023-09-0026 cash 101 70.00

other expenses (allowance) 503 70.00

savings 103 70.00

cash 101 70.00

2023-09-0028 cash 101 70.00

other expenses (allowance) 103 70.00

snacks expense 507 30.00

cash 101 30.00

savings 103 40.00

cash 101 40.00

2023-09-0028 cash 101 70.00

other expense (allowance) 503 70.00

snacks expense 507 40.00

cash 101 40.00

savings 103 30.00

cash 101 30.00

2023-02-0029 cash 101 70.00

other expenses ( allowance ) 503 70.00

savings 103 70.00

cash 101 70.00

2023-02-004

2023-02-004

2023-02-005

2023-02-006

2023-02-007

2023-02-008

Page 18 of 36
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT

2023-02-009

2023-02-010

2023-02-011

2023-03-001

2023-03-002

2023-03-003

2023-03-004

2023-03-005

2023-03-006

2023-03-007

2023-05-001

2023-05-002

2023-05-003

2023-05-004

2023-06-001

2023-06-002

2023-06-003

2023-06-004

2023-06-005

2023-06-005

3/6/2023 2023-06-006

2023-06-007

5/6/2023 2023-06-008

6/6/2023 2023-06-009

7/6/2023 2023-06-010

8/6/2023 2023-06-011

7/6/2023 2023-06-012

8/6/2023 2023-06-013

9/6/2023 2023-06-014

2023-06-015

2023-06-016

06/14/2023 2023-06-017

06/15/2023 2023-06-018

06/16/2023 2023-06-019

06/20/2023 2023-06-020

06/22/2023 2023-06-021

06/24/2023 2023-06-022

06/25/2023 2023-06-023

06/26/2023 2023-06-024

2023-06-025

06/27/2023 2023-06-026

July. 2023
1/7/2023 2023-07-001

1/7/2023 2023-07-002

Page 19 of 36
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT

Page 20 of 36
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT

Page 21 of 36
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT

TOTAL 2,100.00 2,100.00

-

Page 22 of 36
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Certified correct:

Treasurer

Page 23 of 36
 SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES
Calaocan, Santiago City
SSP/IGP
CASH RECEIPTS JOURNAL
For the year ended December 2022

COLLECTIONS DEPOSITS
NAME OF COLLECTING DEBIT DEBIT CREDIT
DATE JEV NO. RCD NO. PARTICULARS
OFFICER SUNDRY SUNDRY
1 01 01 010 1 01 02 020 1 01 01 010
Account Code P Amount Account Code P Amount
April, 2022 2022-04 FRENZ JAN MIGUEL Cash - Collecting Officers
(Cashier Desk) School Fees
Training Fee 4 02 02 010 01
Library Fee 4 02 02 010 02
Medical Fee 4 02 02 010 03
TSEC Fee 4 02 02 010 04
Student Publication 4 02 02 010 05
Student ID 4 02 02 010 06
Student Support Services 4 02 02 010 07
Examination Fees 4 02 02 030
Income from Hostels/ Dormitories
Dormitory 4 02 02 130 01
Lodging 4 02 02 130 02
Rent Income
Stall 4 02 02 050 01
Function 4 02 02 050 02
Others 4 02 02 050 03
Other Business Income
Forms-Certification/OTR/Form 137 4 02 02 990 01
Others 4 02 02 990 03
Others - PSC 2021 4 02 02 990 03
Others - Agri-Business Center 4 02 02 990 03 02
Accounts Receivable
TESDA PO Isabela - UAQTEA Diploma 1 03 01 010
TESDA PO Isabela - UAQTEA 1 03 01 010
TESDA PO Nueva Vizcaya 1 03 01 010
Due from Officers and Employees 1 03 05 020
Due from NGA 1 03 03 010
Receivable - Disallowance/Charges 1 03 05 010
Other Receivables 1 03 05 990
Income From Donations in Cash 4 04 02 010
School Fee - Scholarship Fee 4 02 02 010 09 01
Examination Fees - Scholarship 4 02 02 030 02
Unearned Revenue 2 05 02 990
Due to NGAS 2 02 01 050
Advances to Officers and Employees 1 99 01 040
Advances to Special Disbursing Officer 1 99 01 030
Petty Cash 1 01 01 020
Traveling Expenses-Local 5 02 01 010
Other Payables - Refund Health Card 2 99 99 990

Cash In Bank-Local Currency, Current Account

Cash - Collecting Officers
TOTALS - - - - -
Certified Correct by:

CHARIES FAITH L. DE LEON

Accountant I
 Annex A

UNIVERSITY OF LA SALETTE

COLLEGE OF BUSINESS EDUCATION

PERSONAL FINANCE MM

STATEMENT OF FINANCIAL POSITION

As at January 31, 2024

ASSETS
CURRENT ASSETS
Cash and Cash Equivalents P487.00
Receivable P0.00
Inventories P0.00
TOTAL CURRENT ASSETS P487.00

NON-CURRENT ASSETS
Property, Plant and Equipment - net P0.00
Other Assets P0.00
TOTAL NON-CURRENT ASSETS P0.00

TOTAL ASSETS P487.00

LIABILITIES & EQUITY

CURRENT LIABILITIES
Financial Liabilities P0.00
Inter-Agency Payables P0.00
Intra-Agency Payables P0.00
Unearned Revenue P0.00
Other Payables P0.00

TOTAL LIABILITES P0.00

NET ASSETS/ E Q U I T Y
CBE, Capital (493.00)

TOTAL LIABILITES and NET ASSETS/EQUITY (493.00)

Prepared by: Certified Correct by:

Jaypee Fernan M. Ramirez

Student Faculty
 Annex A1
University of La Salette
College of Business Education
PERSONAL FINANCE MM

STATEMENT OF FINANCIAL POSITION

As at January 31, 2024

ASSETS
Current Assets
Cash and Cash Equivalents P487.00

Cash on Hand P0.00

Cash P0.00
Petty Cash P0.00

Cash in Bank - Local Currency P487.00

Cash in Bank - Local Currency, Current Account P487.00

Treassury/Agency Cash Accounts P0.00

Cash- Treasury/Agency Deposit, Regular P0.00
Cash- Modified Disbursement System (MDS), Regular P0.00

Receivables P0.00

Loans and Receivable Accounts P0.00

Accounts Receivable P0.00
Allowance for Impairment-Accounts Receivable P0.00

Inter - Agency Receivables P0.00

Due from NGAs P0.00
Due from GOCCs P0.00
Due from LGUs P0.00

Intra - Agency Receivables P0.00

Due from Central Office P0.00
Due from Regional Offices P0.00
Due from Operating Units P0.00

Other Recevables P0.00

Receivables - Disallowances/Charges P0.00
Other 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

TOTAL CURRENT ASSETS P487.00

Page 26 of 36
 STATEMENT OF FINANCIAL POSITION

As at January 31, 2024

Non - Current Assets

Property, Plant and Equipment P0.00
Land
Land P0.00
Land Improvements
Land Improvements P0.00
Accumulated depreciation-Land Improvements - P0.00
Buildings and Other Structures
Buildings P0.00
Accumulated depreciation-Buildings - P0.00
School Buildings P0.00
Accumulated depreciation-School Buildings - P0.00
Hospitals and Health Centers P0.00
Other Structures P0.00
Accumulated depreciation-Other Structures - P0.00
Machinery and Equipment
Machinery P0.00
Accumulated depreciation-Office Equipment - P0.00
Office Equipment P0.00
Accumulated depreciation-Office Equipment - P0.00
Information and Communication Technology Equipment P0.00
Accumulated depreciation-ICTE - P0.00
Agricultural Forestry Equipment P0.00
Communication Equipment P0.00
Construction and Heavy Equipment P0.00
Accumulated depreciation-Construction and Heavy Equipment - P0.00
Medical Equipment P0.00
Sports Equipment P0.00
Firefighting Equipment P0.00
Accumulated Depreciation-Firefighting Equipment - P0.00
Other Machinery and Equipment P0.00
Accumulated depreciation-Technical and Scientific Equipment - P0.00
Transportation and Equipment
Motor Vehicles P0.00
Accumulated depreciation-Motor Vehicles - P0.00
Furnitures, Fixtures and Books
Furnitures and Fixtures P0.00
Accumulated depreciation-Furnitures and Fixtures - P0.00
Books P0.00
Accumulated depreciation-Books P0.00 P0.00
Leased Assets
Leased Assets, Land P0.00
Leased Assets, Buildings and Other Structures P0.00
Construction in Progress P0.00
Other Property, Plant and Equipment
Work/Zoo Animals P0.00
Other Property, Plant and Equipment P0.00
Accumulated depreciation-Other Property, Plant and Equipment - P0.00

Other Assets P0.00

Advances
Advances for Operating Expenses P0.00
Advances for Payroll P0.00
Advances for Special Disbursing Officer P0.00
Advances to Officers and Employees P0.00
Prepayments
Prepaid Rent P0.00
Prepaid Insurance P0.00
Prepaid Interest P0.00
Advances to Contractors P0.00
Other Prepayments P0.00
Other Assets P0.00
Deposits
Deposit on Letters of Credit P0.00
Guaranty Deposits P0.00

TOTAL NON CURRENT ASSETS P0.00

TOTAL ASSETS P487.00

Page 27 of 36
 STATEMENT OF FINANCIAL POSITION

As at January 31, 2024

LIABILITIES
LIABILITIES
Financial Liabilities P0.00
Accounts Payable P0.00
Due to Officers and Employees P0.00
Interest Payable P0.00

Inter-Agency Payables P0.00

Due to BIR P0.00
Due to GSIS P0.00
Due to PAG - IBIG P0.00
Due to PHILHEALTH P0.00
Due to Other NGAs P0.00
Due to GOCCs P0.00
Due to LGUs P0.00

Intra-Agency Payables P0.00

Due to Central Office P0.00
Due to Bureaus P0.00
Due to Operating Units P0.00

Unearned Revenue P0.00

Other Unearned Revenue P0.00

Other Payables P0.00

Other Payables P0.00

TOTAL LIABILITES P0.00

EQUITY
NET ASSESTS/EQUITY
Accumulated Surplus (Deficit)
Accumulated Surplus (Deficit)
Accumulated Surplus (Deficit) (493.00)

TOTAL EQUITY (493.00)

TOTAL LIABILITIES AND EQUITY (493.00)

Prepared by: Certified Correct by:

Jaypee Fernan M. Ramirez

Student Instructor

Page 28 of 36
 Annex B1

University of La Salette

College of Business Education

Dubinan, Santiago City
PERSONAL FINANCE MM

STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2022

REVENUE
Service and Business Income
Permit Fees
Registration Fees -
Other Service Income -

Total 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) -

Total Business Income -

Shares, Grants and Donations

Income From Donations in Cash -

Total Shares, Grants and Donations -

Gains
Gain on Sale of PPE -
Other Gains -
Total Gains -

Other Non-Operating Income

Sale of Unserviceable Property -
Total Other Non-Operating Income -

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 -

Page 29 of 36 SFP Annex B1

 STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2022

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 -

Total Other Compensation -

Personnel Benefit Contributions
Life and Retirement Insurance Premiums -
PAG-IBIG Contributions -
PHILHEALTH Contributions -
Employees Compensation Insurance Premiums -
Provident/Welfare Fund Contributions -

Total Other Compensation -

Other Personnel Benefit
Retirement Gratuity -
Terminal Leave Benefits -
Other Personnel Benefits -

Total Other Personnel Benefit -

TOTAL PERSONNEL SERVICES -

Maintenance and Other Operating Expenses
Travelling Expenses
Travelling Expenses - Local -
Travelling Expenses - Foreign -
Total Travelling Expenses -
Training and Scholarship Expenses
Training Expenses -
Scholarship Grants Expenses -
Total Training and Scholarship Expenses -
Supplies and Materials Expenses
Office Supplies Expense -
Accountable Forms Expenses -
Animal/Zoological Supplies Expenses -
Food Supplies Expense -
Drugs and Medicines Expenses -
Medical, Dental and Laboratory Supplies Expense -
Fuel, Oil and Lubricants Expense -
Agricultural and Marine Supplies Expenses -
Texbooks and Instructional Materials Expenses -
Semi-Expendable Machinery and Equipment Expenses -
Semi-Expendable Furniture, Fixtures and Books Expenses -
Other Supplies and Materials Expense -

Total Supplies and Materials Expenses -

Page 30 of 36 SFP Annex B1

 STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2022

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 48.00
Representations Expenses 300.00
Transportation and Delivery Expenses 145.00
Rent/Lease Expenses -
Membership Dues and contributions to Organizations -
Subscriptions Expenses -
Other Maintenance and Operating Expenses -
Total Other Maintenance and Operating Expenses 493.00

TOTAL MAINTENANCE AND OTHER OPERATING EXPENSES 493.00

Page 31 of 36 SFP Annex B1

 STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2022

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 -

Total Non-Cash Expenses -

CURRENT OPERATING EXPENSES 493.00

SURPLUS (DEFICIT) FROM CURRENT OPERATIONS (493.00)

Financial Assistance/Subsidy From NGAs, LGUs, GOCCs
Subsidy from National Government -
Subsidy from Central Office -
Total Financial Assistance/Subsidy from
NGAs,
Less: Financial LGUs, GOCCs
Assistance/Subsidy to NGAs, LGUs, GOCCs, -
NGOs/POs
Subsidy to National Gov't Agencies -
Financial Assistance
Total Financial to NGAs
Assistance/Subsidy from -
NGAs, LGUs, GOCCs -

NET FINANCIAL ASSISTANCE/SUBSIDY -

SURPLUS/(DEFICIT) FOR THE PERIOD (493.00)

Prepared by: Certified Correct by:

Maria Princes Nicole P. Agpalza Jaypee Fernan M. Ramirez

CBE, Treasurer CBE, Adviser

Page 32 of 36 SFP Annex B1

 Annex B

UNIVERSITY OF LA SALETTE

COLLEGE OF BUSINESS EDUCATION

PERSONAL FINANCE MM

STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2023

REVENUE
Membership Fee, Fines and Penalties and Other In P0.00

Total Revenue P0.00

Less: Current Operating Expenses

Operating Expenses P493.00
Admin. Expenses P0.00
Non-Cash Expenses P0.00

Total Current Operating Expenses P493.00

Surplus/(Deficit) from Current Operations (P493.00)

Net Financial Assistance/Subsidy P0.00

Surplus/(Deficit) for the period (P493.00)

Prepared by: Certified Correct by:

Jaypee Fernan M. Ramirez

Student Instructor
 Annex D

UNIVERSITY OF LA SALETTE
College of Business Education
PERSONAL FINANCE MM

STATEMENT OF CHANGES IN NET ASSETS/EQUITY

for the year ended December 31, 2023

Ending Balance at September, 2023

Changes in accounting policy -
Prior Period
Adjustments/Unrecorded Income
and Expenses
Prior Period -
Adjustments/Unrecorded Income
and Expenses (Other
Adjustments) -
Unrecorded Receipt of Toolkits for FY 2021 (net) -
-

Restated balance -

Changes in Net Assets/Equity for the Calendar Year

Adjustment of net revenue
recognized directly in net
assets/equity -
Surplus for the period (493.00)
Total Recognized revenue and
expense for the period (493.00)

Others -

Balance at December 31, 2023 (493.00)

Prepared: Certified Correct:

JAYPEE FERNAN M. RAMIREZ

Student

Approved by:

JAYPEE FERNAN M. RAMIREZ

Instructor
 ANNEX C1

PERSONAL FINANCE MM
STATEMENT OF CASH FLOWS

FOR THE QUARTER ENDING DECEMBER 31, 2023

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 P0.00 P0.00 P0.00 P0.00 P0.00
Collection of Membership fee P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
Collection of Penalties and fines P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
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 P0.00 P0.00 P0.00 P0.00 P0.00

Cash Outflows

Payment of Expenses - - - - - - - - - - - - -
Supplies Expense P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
Other Expense P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
Miscellaneous 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

Increase (Decrese) in Cash and Cash Equivalents - - - - - - - - - - - - -

Effects of Exchange Rate Changes on Cash and Cash Equivalents - - - - - - - - - - - - -

Cash and Cash Equivalents, January 1, 2022 - - - - - - - - - - - - -

Cash and Cash Equivalents, March 31, 2023 - - - - - - - - - - - - -

Prepared by:

Student

Certified Correct by:

JAYPEE FERNAN M. RAMIREZ

Instructor

SCF Page 35 of 36
 Annex C

University of La Salette
PERSONAL FINANCE MM
STATEMENT OF CASH FLOWS

FOR THE QUARTER ENDING DECEMBER 31, 2023

Cash Flows From Operating Activities

Cash Inflows
Collection of Income/Revenues -
Total Cash Inflows -

Cash Outflows
Payment of Expenses -
Total Cash Outflows -

Net Cash Provided by (Used in) Operating Activities -

Increase (Decrease) in Cash and Cash Equivalents -

Effects of Exchange Rate Changes on Cash and Cash Equivalents -

Cash and Cash Equivalents, January 1 -

Cash and Cash Equivalents, September 30 -

Prepared by: Certified Correct:

Jaypee Fernan M. Ramirez

Student Instructor

SCF Page 36 of 36