JOURNAL ENTRY VOUCHER JEV No. 01 Income and Expense Summary 512 61,102,330.47 Salaries and Wages - Regular Pay 701 18,663,758.03 Salaries and Wages - Casual/Contractual 705 1,273,675.95 Personal Economic Relief Allowance 711 2,854,362.90 Representation Allowance 713 1,363,600.00 Transportation Allowance 714 1,363,600.00 Clothing Allowance 715 456,000.00 Subsistence and Quarter's Allowance 716 118,340.03 Productivity Incentive Benefits 717 182,000.00 Honoraria 720 572,400.00 Hazard Pay 721 245,293.94 Cash Gift 724 599,750.00 Year-end Bonus 725 1,666,274.65 Life and Retirement Insurance Contri 731 2,304,556.61 PAG-IBIG Contributions 732 286,262.10 PHILHEALTH Contribution 733 229,266.57 ECC Contributions 734 118,599.43 Terminal Leave Benefits 742 406,393.66 Other Personnel Benefits 749 1,225,468.03 Travelling Expenses - Local 751 2,095,153.00 Training Expense 753 29,568.80 Office Supplies Expense 755 811,511.29 Accountable Forms Expenses 756 120,170.00 Food Supplies Expense 758 97,364.60 Drugs and Medicines Expenses 759 689,596.50 Medical,Dental and Lab Supplies Exp 760 218,000.00 Gasoline, Oil and Lubricant Expense 761 3,549,403.85 Agricultural Supplies Expense 762 64,506.00 Water Expense 766 46,619.62 Electricity Expense 767 1,524,961.47 Cooking Gas Expense 768 1,500.00 Postage and Deliveries 771 9,250.00 Telephone Expense - Landline 772 1,808.00 Sub - total 43,189,015.03
JOURNAL ENTRY VOUCHER JEV No. 02 Telephone Expense - Mobile 773 345,287.62 Internet Expense 774 45,641.00 Advertising Expense 780 149,937.34 Legal Services 791 35,000.00 Janitorial Services 796 1,382,918.98 Repairs and Maint - Land Improvement 802 5,000.00 Repair and Maintenance - Electrification, Power and Energy 805 3,800.00 Repairs and Maint - Office Buildings 811 703,176.80 Repairs and Maint - Markets and Slaughterhouse 814 27,479.00 Repairs and Maint - Office Equipments 821 13,410.00 Repairs and Maint - IT Equipment and Software 823 45,993.00 Repair and Maint - Construction and Heavy Equipment 830 564,431.26 Repair and Maint - Motor Vehicles 841 281,210.59 Repairs and Maint - Roads, Highways and Bridges 851 4,020,386.54 Repair and Maint - Artesian Wells, Reservoir Pumping Station and Conduits 854 276,470.00 Repair and Maintenance - Irrigation, Canals and Laterals 855 4,500.00 Subsidy to Other Funds 877 102,000.00 Donations 878 2,176,471.40 Taxes, Duties and Licenses 891 3,024.24 Fidelity Bond Premuim 892 23,973.49 Insurance Expense 893 72,722.36 Depreciation Expense - Electrification, Power and Energy 905 16,269.96 Sub-total 10,299,103.58
JOURNAL ENTRY VOUCHER JEV No. 03 Collection Check Disbursement Cash Disbursement Others Dep.Expense- Office Eqipment 921 167,196.27 Dep. Expense - Furnitures and Fixtures 922 41,597.31 Dep. Expense - IT Equipment and Software 923 194,192.84 Dep. Expense - Library Books 924 4,414.76 Dep. Expense - Agricultural Equipment 927 5,378.04 Dep. Expense - Communication Equipment 929 36,329.52 Dep. Expense - Construction and Heavy Equipments 930 114,755.74 Dep. Expense - Medical, Dental and Lab Expense 933 20,293.50 Depreciation Expense - Sports Equipment 935 13,356.00 Dep. Expense - Other Machineries and Equipments 940 2,496.00 Dep. Expense - Motor Vehicles 941 306,320.56 Discount on Real Property Taxes 954 67,035.94 Interest Expense 975 1,027,484.47 Other Maint and Operating Expenses 969 5,613,360.91 To close Expense Account to Income and Expense Summary Account Sub-total 7,614,211.86 CERTIFIED CORRECT: PRECILA G. RODRIGUEZ OIC - Municipal Accountant
JOURNAL ENTRY VOUCHER JEV No. 04 Business Taxes 582 1,818,185.99 Community Taxes 583 304,057.76 Franchise Tax 584 93,030.00 Occupation Tax 585 102,278.75 Real Property Tax 588 506,376.79 Fines and Penalties - Local Taxes 599 61,278.03 Fees on Weight and Measure 601 3,490.00 Permit Fees 605 719,959.49 Registraton Fees 606 127,340.00 Clearance and Certification Fees 613 131,035.57 Garbage Fee 616 100,200.00 Inspection Fees 617 1,185.00 Medical, Dental Laboratory Expense 619 1,022,555.00 Othe Service Income 628 31,200.00 Fines and Penalties - Service Income 629 110.00 Income from Cemetery Operation 633 41,200.00 Income from Market 636 927,238.30 Income from Slaughterhouse 637 146,535.98 Rent Income 642 4,433,177.59 Other Business Income 648 137,024.88 Interest Income 664 15,121.23 Internal Revenue Allotments 665 62,096,503.00 Share from Expanded Value Added Tax 668 382,096.00 Share from Tobacco Excise Tax 671 2,639.00 Income and Expense Summary 512 73,203,818.36 To Close Income Accounts to Income and Expense Summary Account
JOURNAL ENTRY VOUCHER JEV No. 05 Income and Expense Summary 512 12,101,487.89 Retained Operating Surplus 513 12,101,487.89 To close Income and Expense Summary Account to Retained Operating Surplus Retained Operating Surplus 513 12,101,487.89 Government Equity 501 12,101,487.89 To Close Retained Operating Surplus to Government Equity Prior Years Adjustment 501 771,589.81 Government Equity 684 771,589.81 To close Prior Years Adjustment to Government Equity CERTIFIED CORRECT: PRECILA G. RODRIGUEZ OIC - Municipal Accountant