JOURNAL ENTRY VOUCHER JEV No. 01

Transcription

1 JOURNAL ENTRY VOUCHER JEV No. 01 Income and Expense Summary ,102, Salaries and Wages - Regular Pay ,663, Salaries and Wages - Casual/Contractual 705 1,273, Personal Economic Relief Allowance 711 2,854, Representation Allowance 713 1,363, Transportation Allowance 714 1,363, Clothing Allowance , Subsistence and Quarter's Allowance , Productivity Incentive Benefits , Honoraria , Hazard Pay , Cash Gift , Year-end Bonus 725 1,666, Life and Retirement Insurance Contri 731 2,304, PAG-IBIG Contributions , PHILHEALTH Contribution , ECC Contributions , Terminal Leave Benefits , Other Personnel Benefits 749 1,225, Travelling Expenses - Local 751 2,095, Training Expense , Office Supplies Expense , Accountable Forms Expenses , Food Supplies Expense , Drugs and Medicines Expenses , Medical,Dental and Lab Supplies Exp , Gasoline, Oil and Lubricant Expense 761 3,549, Agricultural Supplies Expense , Water Expense , Electricity Expense 767 1,524, Cooking Gas Expense 768 1, Postage and Deliveries 771 9, Telephone Expense - Landline 772 1, Sub - total 43,189,015.03

2 JOURNAL ENTRY VOUCHER JEV No. 02 Telephone Expense - Mobile , Internet Expense , Advertising Expense , Legal Services , Janitorial Services 796 1,382, Repairs and Maint - Land Improvement 802 5, Repair and Maintenance - Electrification, Power and Energy 805 3, Repairs and Maint - Office Buildings , Repairs and Maint - Markets and Slaughterhouse , Repairs and Maint - Office Equipments , Repairs and Maint - IT Equipment and Software , Repair and Maint - Construction and Heavy Equipment , Repair and Maint - Motor Vehicles , Repairs and Maint - Roads, Highways and Bridges 851 4,020, Repair and Maint - Artesian Wells, Reservoir Pumping Station and Conduits , Repair and Maintenance - Irrigation, Canals and Laterals 855 4, Subsidy to Other Funds , Donations 878 2,176, Taxes, Duties and Licenses 891 3, Fidelity Bond Premuim , Insurance Expense , Depreciation Expense - Electrification, Power and Energy , Sub-total 10,299,103.58

3 JOURNAL ENTRY VOUCHER JEV No. 03 Collection Check Disbursement Cash Disbursement Others Dep.Expense- Office Eqipment , Dep. Expense - Furnitures and Fixtures , Dep. Expense - IT Equipment and Software , Dep. Expense - Library Books 924 4, Dep. Expense - Agricultural Equipment 927 5, Dep. Expense - Communication Equipment , Dep. Expense - Construction and Heavy Equipments , Dep. Expense - Medical, Dental and Lab Expense , Depreciation Expense - Sports Equipment , Dep. Expense - Other Machineries and Equipments 940 2, Dep. Expense - Motor Vehicles , Discount on Real Property Taxes , Interest Expense 975 1,027, Other Maint and Operating Expenses 969 5,613, To close Expense Account to Income and Expense Summary Account Sub-total 7,614, CERTIFIED CORRECT: PRECILA G. RODRIGUEZ OIC - Municipal Accountant

4 JOURNAL ENTRY VOUCHER JEV No. 04 Business Taxes 582 1,818, Community Taxes , Franchise Tax , Occupation Tax , Real Property Tax , Fines and Penalties - Local Taxes , Fees on Weight and Measure 601 3, Permit Fees , Registraton Fees , Clearance and Certification Fees , Garbage Fee , Inspection Fees 617 1, Medical, Dental Laboratory Expense 619 1,022, Othe Service Income , Fines and Penalties - Service Income Income from Cemetery Operation , Income from Market , Income from Slaughterhouse , Rent Income 642 4,433, Other Business Income , Interest Income , Internal Revenue Allotments ,096, Share from Expanded Value Added Tax , Share from Tobacco Excise Tax 671 2, Income and Expense Summary ,203, To Close Income Accounts to Income and Expense Summary Account

5 JOURNAL ENTRY VOUCHER JEV No. 05 Income and Expense Summary ,101, Retained Operating Surplus ,101, To close Income and Expense Summary Account to Retained Operating Surplus Retained Operating Surplus ,101, Government Equity ,101, To Close Retained Operating Surplus to Government Equity Prior Years Adjustment , Government Equity , To close Prior Years Adjustment to Government Equity CERTIFIED CORRECT: PRECILA G. RODRIGUEZ OIC - Municipal Accountant