JOURNAL ENTRY VOUCHER JEV No.

221-0911012
City of Toledo No:
LGU Date 11/27/09
Sheet no. 1
Collection Check Disbursement Cash Disbursement Others
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
1 Prior Years Adjustment 684 16,284.25
Accounts Payable 401 16,284.25
To correct entry made liquidation of Lilia delos Reyes
in pymt of prizesand meals of POP quiz 2008 @ DEPED
Center - Sept 17, 2008.
voucher#Delos Reyes-0901001-01 1/30/09 JEV 221-0901001
2 Prior Years Adjustment 684 6,230.00
Accounts Payable 401 6,230.00
To correct entry made liquidation of Gremma Pono
in pymt of travelling expenses - Regional NAMCYA
2002 Held at Siliman University Dumaguete City
on October 29-30, 2002
voucher#PONO-0901001-01 1/30/09 JEV 221-0901002
3 Prior Years Adjustment 684 6,000.00
Accounts Payable 401 6,000.00
To correct entry made liquidation of Fe Domail
in pymt of salary service rendered for the month
of November 2008 paid to Chierimie Z. Labajo.
voucher#Domail-0901001-01 1/7/09 JEV 221-0901003
4 Prior Years Adjustment 684 6,000.00
Accounts Payable 401 6,000.00
To correct entry made liquidation of Fe Domail
in pymt of salary service rendered for the month
of November 2008 paid to Marites B. Manalo.
voucher#Domail-0901001-02 1/7/09 JEV 221-0901004
5 Prior Years Adjustment 684 4,300.00
Accounts Payable 401 4,300.00
To correct entry made liquidation of Fe Domail
in pymt of cash award to POP ED easy writing at
Toledo City Division on Sept 17, 2008 paid to Nikko
Dajao et al.
voucher#Domail-0901001-04 1/7/09 JEV 221-0901006
6 Prior Years Adjustment 684 18,280.00
Accounts Payable 401 18,280.00
To correct entry made liquidation of Fe Domail
in pymt of Prizes & meals paid to Ma. Kenneth Nengasca
voucher#Nengasca-0902001-01 2/15/09 JEV 221-0902014 Total 57,094.25 57,094.25
Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER

 CAA - II Acctg Detailed OIC, City Accountant

JOURNAL ENTRY VOUCHER JEV No. 221-0911012

City of Toledo No:
LGU Date 11/27/09
Sheet no. 2

Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
57,094.25 57,094.25

Prior Years Adjustment 684 204,002.70

Accounts Payable 401 204,002.70
To correct entry made liquidation of Araceli Dy in pymt of
meals subsistence & transpo incurred during 1996 Regional
Meet at Cebu City
voucher#Araceli Dy-0910001-01 10/21/09 JEV 221-0910054

Total 261,096.95 261,096.95

Prepared by: Approved by:
FE LEALBETH M. MANALILI RAMON G. SAMPER
CAA - II Acctg Detailed OIC, City Accountant
 JOURNAL ENTRY VOUCHER JEV No. 221-1112038
City of Toledo No: 221-112042
LGU Date 12/31/2011

Collection Check Disbursement Cash Disbursement Others PAGE 1

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit

Correction entry to the following voucher #'s 969.01 P 284,240.00

which was erroneously posted as follows instead of:
FROM: Sports Dev Cultural & Academic Enhancement 969.01
5.16.2011 211-1105042 Justo Catering Services 50,000.00
24 -1105047 Patricio Alimes 2,280.00
18 FD-221-1105003 Jhon Andro Marani 1,360.00
FD-221-1105004 Krystal Jill delos Reyes 1,360.00
FD-221-1105005 Rosedel Villocido 1,360.00
FD-221-1105006 Luzvisminda C. Alvia 2,280.00
6.23 -1106053 Minnie dela Rosa 25,600.00
9.5 -1109076 Justo Catering Services 25,000.00
-1109078 Justo Catering Services 50,000.00
11.29 T-Barcenas-1111002 Trifon Barcenas Liquidation 125,000.00
284,240.00

TO: Hosting of Regional Executive Conference 969.02 P 50,000.00

Mathematics Program 969.13 8,640.00
STEPS 969.15 25,600.00
Education Week Celebration 969.03 25,000.00
Cultural Activities 969.09 50,000.00
Leadership Training 969.07 125,000.00

Corection entry to voucher#AMR-221-1102004 717 226,000.00

dated 2.7.2011 erroneously taken up as Productivity 401 226,000.00
Enhancement Incentive instead of Accounts Payable
Abalde, Arlene et al PEI 2010

Correction entry to voucher#221-1107056 dated 772 1,256.00

July 7, 2011 erroneously taken up as Telephone 401 1,256.00
Expenses current year instead of Accounts Payable
TMSI May 2011
Correction entry to voucher#221-1104034 dated 401 15,000.00
04/07/2011 erreneously posted under Accounts 224 15,000.00
Payable instead of Fixed Assets Library Books.
Total 511,496.00 526,496.00
Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER

 Community Affairs Asst. II-Acctg Detailed City Accountant

JOURNAL ENTRY VOUCHER JEV No. 221-1112038

City of Toledo No: 221-1112042
LGU Date 12/31/2011
Collection Check Disbursement Cash Disbursement Others PAGE 2
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
Prior Year Adjustment 684 460,178.00
Accounts Payable 401 460,178.00
To reverse part of entry made on the following
Cash Advances for 2010:
01/19/11 Fe Mangila 1101001 28,180.00
20 L. Urdaneta 101001 204,000.00
04/15/11 Gutay 1104001 227,998.00
460,178.00

Total 460,178.00 460,178.00

Prepared by: Approved by:
 FE LEALBETH M. MANALILI RAMON G. SAMPER
Community Affairs Asst. II-Acctg Detailed City Accountant

JOURNAL ENTRY VOUCHER JEV No.

City of Toledo No:
LGU Date June 30, 2011
Collection Check Disbursement Cash Disbursement Others
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit

Correction entry to voucher#221-1105042 dated 111 2,500.00

May 16, 2011 which was erroneously posted as 412.02 2,500.00
Cash in Bank in the amount of P50,000.00 instead
of Cash in Bank P47,500.00 and Witholding TAx
P2,500.00.

Total 2,500.00 2,500.00

Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER

Community Affairs Asst. II-Acctg Detailed City Accountant
 JOURNAL ENTRY VOUCHER JEV No. 0709______
City of Toledo No:
LGU Date 7/31/07

Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit

1 To correct errneous entry made for claim of Blue 401 27,000.00

Guard Security for the period April 2 - June 15, 2007 812 27,000.00
which were charge to acccount 401 Accounts
Payable instead of 812 Repair & Maintenance of
School Building and other facilities

MILLGOS SECURITY AGENCY

4.27 April 2-15/07 0704040 P 5,400.00
5.4 April 16-30/07 0705058 5,400.00
17 May 1-15/07 0705064 5,400.00
6.1 May 16-31/07 0706070 5,400.00
18 June 1-15/07 0706071A 5,400.00
P 27,000.00

Total 27,000.00 27,000.00

Prepared by: Approved by:

FE LEALBETH M. BARCENAS REBECCA M. ENCABO

Administrative Aide IV ICO, City Accountant

JOURNAL ENTRY VOUCHER JEV No. 0712028

City of Toledo No:
LGU Date 12/28/07
 Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit

1 Correction entry to voucher#FD-070304-006 dated 3/13/07 725 48,000.00

erroneously posted under year end bonus instead of 724 48,000.00
Additional Bonus. (Alfante Kenneth et al)
2 Correction entry to voucher#MGT-070101-001 dated 1/9/07 701 78,053.91
erroneously posted under Salary, Pera,ACA, GSIS, 711 4,000.00
Pag-ibig cont. & Medicare instead of Accts Payable Payroll 712 4,000.00
731 9,541.44
732 800.00
733 900.00
401 97,295.35
3 Correction entry to voucher#221-0705066 dated 5/23/07 401 2,753.26
erroneously posted under Accts Payable-Payroll/Vouchers 772 2,753.26
instead of Telephone Expenses

Total 148,048.61 148,048.61

Prepared by: Approved by:

FE LEALBETH M. BARCENAS REBECCA M. ENCABO

Administrative Aide IV ICO, City Accountant

JOURNAL ENTRY VOUCHER JEV No. 221-0912014

City of Toledo No:
LGU Date 12/29/09

Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
 Center Debit Credit

1 Correction entry to voucher#FD-0908018-032 dated 8/21/09 772 736.40

erroneoulsy taken up as Expense - Telephone Bill for the 401 736.40
month of May, 2008 paid to TMSI

2 Correction entry to voucher#221-0906058 dated 6/30/09 264 18,978.00

erroneoulsy taken up as Construction in Progess - Agency 812 18,978.00
Asset instead of Expense - Repair & Maintenance of
School Building paid to Four Star Enterprises

3 Correction entry to as follows erroneously taken up as 969.14 23,296.00

Regional Meet instead of Division Meet 969.13 23,296.00
10/30/09 - Justo Catering Services
221-0910109 21,100.00
- Food Basket & Groceries
221-0910110 2,196.00
23,296.00

4 Correction entry to voucher#221-0908072 dated 8/12/09 969.20 99,950.00

erroneoulsy taken up as Training & Activities for Teachers & 969.31 99,950.00
Heads instead of Year 2009 for Hosting of the Cebu 3rd Distri
Mass Oathaking of PTA Officers to be Held in Toledo July 25, 2009

Total 142,960.40 142,960.40

Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER

Community Affairs Assistant II OIC, City Accountant
Accountng Detailed

JOURNAL ENTRY VOUCHER JEV No. 221-0912014

City of Toledo No: 221-0912148
LGU Date 12/29/09
PAGE 2
 Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
5 To correct entry made of FIXED ASSETS:
Building and Other Structures 212
- Electricfication, Power and Energy Structures 212.01 214,356.43
- Office Building 212.02 2,888.00
- Education Culture & Sporst/manpower Dev 212.03 741,705.61
- Steel Gate Fabrication 212.04 27,913.55
- Pathways, Septic Tank, Comfort Room 212.05 140,082.30
- Window Grills 212.06 36,622.50
- Perimeter Fence 212.07 33,939.01
- Chalk Board 212.08 1,881,225.00
Electricfication, Power and Energy Structures 205 214,356.43
Office Building 211 2,888.00
School Buildings 212 741,705.61
Other Structures - 215
- Fabrication of Steel Gates 215.01 27,913.55
- Pathways, Septic Tank, Comfort Room 215.02 140,082.30
- Window Grills 215.03 36,622.50
- Movable Steel Fence/Fencing 215.04 33,939.01
Furniture and Fixtures - Chalk Board 222.02 1,881,225.00
Office Equipment - Multimedia Computers 221.03 659,562.00
IT Equipment and Software - Multimedia Computers 223.01 659,562.00
Other Machinery & Equipment - School 240 234,178.00
Other Property, Plant & Equipment 250 234,178.00
Land Transportation Equipment - Radio Equipment 241 18,900.00
Communication Equipment - Radio Equipment 229 18,900.00
Public Infrastructure 251
Artesian Wells, Reservoirs, Pumping Station & Conduits 251.01 36,728.00
Waterays, Aqueducts, Seawalls, Riverwalls & Others 251.01 21,175.75
Artesian Wells, Reservoirs, Pumping Station & Conduits 254 36,728.00
Waterays, Aqueducts, Seawalls, Riverwalls & Others 257 21,175.75
Other Assets - Other Property, Plant & Equipment 281 133,620.00
Other Property, Plant & Equipment 250 133,620.00
Total 4,182,896.15 4,182,896.15
Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER

Community Affairs Assistant II OIC, City Accountant
Accountng Detailed

JOURNAL ENTRY VOUCHER JEV No. 221-0912014

City of Toledo No: 221-0912148
LGU Date 12/29/09
PAGE 3

Collection Check Disbursement Cash Disbursement Others

 ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit

6 To correct entry made of Accumulated Depreciation

Building and Other Structures 312

Electricfication, Power and Energy Structures 312.01 63,169.02
Office Building 312.02 367.56
School Building 312.03 16,286.26
Other Structures 312.04 186,551.20

Electricfication, Power and Energy Structures 305 63,169.02

Office Building 311 367.56
School Building 312 16,286.26
Other Structures 315 186,551.20

Office Equipment - IT Equipment & Software 321.02 324,505.27

IT Equipment & Software 323 324,505.27

Other Machineries & Equipment 340.01 39,531.39

Other Machinery & Equipment-Other Property, Plant & Equip 340.02 153,584.32
Other Property, Plant & Equipment 350 193,115.71

Furniture & Fixtures - Library Books 322.02 73,470.60

Library Books 324 73,470.60

Total 857,465.62 857,465.62

Prepared by: Approved by:

FE LEALBETH M. MANALILI RAMON G. SAMPER

Community Affairs Assistant II OIC, City Accountant
Accountng Detailed
 JOURNAL ENTRY VOUCHER JEV No.0603____
City of Toledo No: 0603_____
LGU Date March 31, 2006
Collection Check Disbursement Cash Disbursement Other
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
1 To take up into account the amount of 111.01 404,829.80
P 404,829.80 representing CONSTRUCTION OF 416.110 404,829.80
THE LINGAP CENTER at Brgy Ilihan, Toledo City
for pymt of Progress Billing for Lingap Project
as per supporting papers hereto attached.

Supporting papers:
1. FAX copy letter from World Vision dated
March 22, 2006. (FAX Received March 24, 2006)
2. PNB Toledo Statement of Account 03/30/06

Total 404,829.80 404,829.80

Prepared by: Approved by:

FE LEALBETH M. BARCENAS PABLO V. MAHINAY

Accounting Clerk I City Accountant
 JOURNAL ENTRY VOUCHER JEV No.0601002
City of Toledo No: 0601____
LGU Date Jan. 17, 2006
Collection Check Disbursement Cash Disbursement Other
ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
To transfer the amount of P227,199.60 from Due to 424.01 227,199.60
Other Funds General Fund to Plans & Specification 418.45 227,199.60
in the amount of P180, 284.60 and Sale of Bid Form
in amount of P 46,915.00 under OR#0443315 dated
1/13/06 to LGUs - Plans & Specification and Sale of
Bid Forms.

Total 227,199.60 227,199.60

Prepared by: Approved by:

FE LEALBETH M. BARCENAS PABLO V. MAHINAY

Accounting Clerk I City Accountant
 JOURNAL ENTRY VOUCHER JEV No.
City of Toledo No:
LGU Date 01/30/2015

Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility Accounts and Explanation Account Code PR Amount
Center Debit Credit
1.To correct entry made in taking up liquidation
of Cecilio Uy dated 12/30/2014 erroneously posted
as P75,000.00 instead of P74,560.00.

ORIGINAL ENTRY amount:

12.30.2014 JEV # 2014-12-60 P 75,000.00
CORRECT amount of liquidation : 74,560.00
Amount refunded under OR#
1943458 dated 1/30/2015 P 440.00

Due from Officers & Employees (Uy, Cecilio) 123 440.00

Prior Years Adjustment 684 440.00

Total 440.00 440.00

Prepared by: Approved by:

MARIA LYN S. SARSOZA RAMON G. SAMPER

AA IV ( Acctg. Clerk) City Accountant