GENERAL LEDGER

PHILIPPINE CHARITY SWEEPSTAKES OFFICE

WESTERN SAMAR BRANCH
Fund:
Motor Vehicles Account Code: 241

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
February -
-
March General Journal -
-
April -
-
May -
-
June -
-
July -
-
August -
-
September -
-
October -
-
November -
-
December -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Accumulated Depreciation - Motor Vehicles Account Code: 341

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August General Journal -
-
September General Journal -
-
October General Journal -
-
November General Journal -
-
December General Journal -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Other Property, Plant & Equipment Account Code: 250

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
February -
-
March -
-
April -
-
May -
-
June -
-
July -
-
August -
-
September -
-
October -
-
November -
-
December -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Accumulated Depreciation - Other Property, Plant & Equipment Account Code: 350

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August General Journal -
-
September General Journal -
-
October General Journal -
-
November General Journal -
-
December General Journal -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Accounts Payable - Charity Fund Account Code: 401-10

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-CF -
GENERAL JOURNAL -
-
February CDJ-CF -
GENERAL JOURNAL -
-
March CDJ-CF -
GENERAL JOURNAL -
-
April CDJ-CF -
GENERAL JOURNAL -
-
May CDJ-CF -
GENERAL JOURNAL -
-
June CDJ-CF -
GENERAL JOURNAL -
-
July CDJ-CF -
GENERAL JOURNAL -
-
August CDJ-CF -
GENERAL JOURNAL -
-
September CDJ-CF -
GENERAL JOURNAL 301,857.13 (301,857.13)
(301,857.13)
October CDJ-CF 317,627.95 15,770.82
GENERAL JOURNAL 304,631.36 (288,860.54)
(288,860.54)
November CDJ-CF 288,860.53 (0.01)
GENERAL JOURNAL 302,507.47 (302,507.48)
(302,507.48)
December CDJ-CF 307,920.31 5,412.83
GENERAL JOURNAL 256,454.19 (251,041.36)
(251,041.36)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Accounts Payable - Operating Fund Account Code: 401-11
`
2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
-
February CDJ-OF -
-
March CDJ-OF -
-
April CDJ-OF -
-
May CDJ-OF -
-
June -
-
July -
-
-
August -
-
September -
-
-
October -
-
-
November General Journal -
-
December General Journal 5,552.74 (5,552.74)
(5,552.74)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Provident Fund Account Code: 401-12
`
2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
-
February CDJ-OF -
-
March CDJ-OF -
-
April CDJ-OF -
-
May CDJ-OF -
-
June -
-
July CDJ-OF 2,695.60 (2,695.60)
(2,695.60)
(2,695.60)
August CDJ-OF 2,695.60 2,695.60 (2,695.60)
(2,695.60)
September CDJ-OF 2,695.62 3,175.60 (3,175.58)
(3,175.58)
(3,175.58)
October CDJ-OF 2,695.62 (479.96)
General Journal 480.00 2,695.60 (2,695.56)
(2,695.56)
November CDJ-OF 2,083.33 (612.23)
General Journal 2,695.60 (3,307.83)
December CDJ-OF 2,695.52 (612.31)
General Journal 2,695.52 (3,307.83)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Vouchers Payable- Provident Loan Account Code: 401-12-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Closing Entries -
CDJ-OF -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May CDJ-OF -
Closing Entries -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF 2,083.33 (2,083.33)
Closing Entries (2,083.33)
(2,083.33)
August CDJ-OF 2,083.33 2,083.33 (2,083.33)
Closing Entries (2,083.33)
(2,083.33)
September CDJ-OF 2,083.33 2,083.33 (2,083.33)
Closing Entries (2,083.33)
(2,083.33)
October CDJ-OF 2,083.33 -
General Journal 2,083.33 (2,083.33)
(2,083.33)
November CDJ-OF 2,695.62 612.29
Closing Entries 1,041.67 (429.38)
(429.38)
December CDJ-OF 1,041.67 612.29
General Journal 612.29
612.29
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Vouchers Payable- DMB Account Code: 401-12-2
2015
2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
closing Entries -
-
February CDJ-OF -
closing Entries -
-
March CDJ-OF -
closing Entries -
-
April CDJ-OF -
General Journal -
-
May CDJ-OF -
closing Entries -
-
June CDJ-OF -
closing Entries -
-
July CDJ-OF -
closing Entries -
-
August CDJ-OF -
closing Entries -
-
September General Journal -
closing Entries -
-
October CDJ-OF -
closing Entries -
-
November CDJ-OF -
closing Entries -
-
December CDJ-OF -
closing Entries -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
A/P - Productivity Pay Account Code: 401-12-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January GENERAL JOURNAL -
-
February GENERAL JOURNAL -
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July -
-
-
August -
-
September -
-
October -
-
November -
GEN. JOURNAL -
December -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
A/P - Terminal Leave Account Code: 401-12-5

2012 Amount
Date Particular Ref Debit Credit Balance
Beginning Balance -
January -
-
February -
-
March -
-
April -
-
May -
-
June -
-
July GENERAL JOURNAL -
-
August -
-
September -
-
October -
-
November -
-
December GENERAL JOURNAL -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Vouchers Payable- Rental & Maintenance Account Code: 401-14

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August General Journal 3,361,795.93 (3,361,795.93)
(3,361,795.93)
September General Journal 3,361,795.93 4,002,295.92 (4,002,295.92)
(4,002,295.92)
October General Journal 4,002,295.92 3,043,118.40 (3,043,118.40)
(3,043,118.40)
November General Journal 3,043,118.40 2,992,128.16 (2,992,128.16)
(2,992,128.16)
December General Journal 19,534,662.56 16,542,534.40 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Officers & Employees Account Code: 403

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Journal of check issued-of -
-
February Journal of check issued-of -
-
March Journal of check issued-of -
-
April Journal of check issued-of -
-
May Journal of check issued-of -
-
June Journal of check issued-of -
-
July Journal of check issued-of -
-
August General Journal -
-
September General Journal -
-
October -
-
November General Journal -
-
December General Journal -
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
TL-BIR w/tax on Income Personnel Account Code: 412-2

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
CDJ OF -
-
Februay General Journal -
-
March General Journal -
-
April Closing Entries -
-
May General Journal -
-
June General Journal -
-
July CKDJ - OF 4,770.00 (4,770.00)
(4,770.00)
August CKDJ - OF 4,050.00 (8,820.00)
General Journal 4,770.00 (4,050.00)
(4,050.00)
September CKDJ - OF 4,050.00 (8,100.00)
General Journal 4,050.00 (4,050.00)
(4,050.00)
October General Journal 4,050.00 4,050.00 (4,050.00)
(4,050.00)
November General Journal 4,050.00 4,050.00 (4,050.00)
(4,050.00)
December General Journal 4,050.00 4,050.00 (4,050.00)
(4,050.00)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
TL-BIR w/tax on Various Creditors Account Code: 412-3
2015
2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
CDJ CF -
-
February CDJ OF -
CDJ CF -
-
March CDJ OF -
CDJ CF -
General Journal -
-
April CDJ OF -
CDJ CF -
Closing Entries -
-
May CDJ OF -
CDJ CF -
Closing Entries -
-
June CDJ OF -
CDJ CF -
Closing Entries -
-
July CDJ OF 412- 78.02 (490.02)
CDJ CF (490.02)
General Journal (490.02)
(490.02)
August CDJ OF 118.02 (608.04)
CDJ CF (608.04)
General Journal 78.03 (530.01)
(530.01)
September CDJ OF 144.57 (674.58)
CDJ CF (674.58)
General Journal 118.02 476.24 (1,032.80)
(1,032.80)
October CDJ OF 148.81 (1,181.61)
CDJ CF (1,181.61)
General Journal 144.56 294.15 (1,331.20)
(1,331.20)
November CDJ OF 92.02 (1,423.22)
CDJ CF (1,423.22)
Closing Entries 919.20 400.64 (904.66)
(904.66)
December CDJ OF 265.12 (1,169.78)
CDJ CF (1,169.78)
General Journal 92.02 431.61 (1,509.37)
1,351.83 2,449.20 (2,606.74)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
TL-BIR w/tax on Various Lotto Agents Account Code: 412-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Sales Journal -
Closing Entries -
-
February Sales Journal -
Closing Entries -
-
March Sales Journal -
Closing Entries -
-
April Sales Journal -
Closing Entries -
-
May Sales Journal -
Closing Entries -
-
June Sales Journal -
Closing Entries -
-
July Sales Journal -
Closing Entries -
-
August Sales Journal 73,582.70 (73,582.70)
Closing Entries (73,582.70)
(73,582.70)
September Sales Journal 87,761.90 (161,344.60)
CDJ - OF 73,583.20 (87,761.40)
(87,761.40)
October Sales Journal 66,558.30 (154,319.70)
CDJ - OF 427.68 (154,747.38)
General Journal 87,761.90 (66,985.48)
November Sales Journal 65,319.20 (132,304.68)
General Journal 66,558.30 (65,746.38)
(65,746.38)
December Sales Journal 68,651.00 (134,397.38)
General Journal 65,319.20 (69,078.18)
(69,078.18)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
TL- BIR 5% in lieu of Income Tax Account Code: 412-5

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal 641,529.66 (641,529.66)
Closing Entries (641,529.66)
(641,529.66)
September General Journal 641,387.58 766,560.81 (766,702.89)
Closing Entries (766,702.89)
(766,702.89)
October General Journal 766,560.81 580,547.60 (580,689.68)
Closing Entries (580,689.68)
(580,689.68)
November General Journal 580,547.61 569,441.61 (569,583.68)
Closing Entries (569,583.68)
(569,583.68)
December General Journal 569,441.61 1,342,911.52 (1,343,053.59)
Closing Entries (1,343,053.59)
(1,343,053.59)
(1,343,053.59)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
TL-BIR, BIR value added tax Account Code: 412-7

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ - OF -
CDJ - CF -
General Journal -
February CDJ - OF -
CDJ - CF -
General Journal -
March CDJ - OF -
CDJ - CF -
General Journal -
April CDJ - OF -
CDJ - CF -
General Journal -
May CDJ - OF -
CDJ - CF -
General Journal -
June CDJ - OF -
CDJ - CF -
General Journal -
July CDJ - OF 236.92 (236.92)
CDJ - CF (236.92)
General Journal (236.92)
August CDJ - OF 369.35 (606.27)
CDJ - CF (606.27)
General Journal 236.93 (369.34)
September CDJ - OF 440.61 (809.95)
CDJ - CF (809.95)
General Journal 369.35 2,126.06 (2,566.66)
October CDJ - OF (2,566.66)
CDJ - CF (2,566.66)
General Journal 440.60 1,313.15 (3,439.21)
November CDJ - OF 305.76 (3,744.97)
CDJ - CF (3,744.97)
General Journal 3,866.89 1,788.57 (1,666.65)
(1,666.65)
December CDJ - OF 882.78 (2,549.43)
CDJ - CF (2,549.43)
General Journal 305.76 1,926.80 (4,170.47)
(4,170.47)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to GSIS - Insurance Premium Account Code: 413-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May CDJ-OF -
General Journal -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF 4,852.08 (4,852.08)
Closing Entries (4,852.08)
(4,852.08)
August CDJ-OF 4,852.08 4,852.08 (4,852.08)
General Journal 6,849.44 (11,701.52)
(11,701.52)
September CDJ-OF 4,852.08 4,852.08 (11,701.52)
General Journal 6,849.44 (18,550.96)
(18,550.96)
October CDJ-OF 11,701.52 (6,849.44)
General Journal 13,698.88 11,701.52 (4,852.08)
(4,852.08)
November CDJ-OF 11,701.52 6,849.44
General Journal 11,701.52 (4,852.08)
(4,852.08)
December CDJ-OF 11,701.52 6,849.44
GENERAL JOURNAL 11,701.52 (4,852.08)
Closing Entries (4,852.08)
(4,852.08)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to GSIS - Salary Loan Account Code: 413-3

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
CDJ-OF -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
GENERAL JOURNAL -
-
April CDJ-OF -
GENERAL JOURNAL -
-
May CDJ-OF -
GENERAL JOURNAL -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF 7,144.18 (7,144.18)
Closing Entries (7,144.18)
(7,144.18)
August CRDJ (7,144.18)
CDJ-OF 7,144.18 7,144.18 (7,144.18)
Closing Entries (7,144.18)
(7,144.18)
September CDJ-OF 7,144.18 7,144.18 (7,144.18)
Closing Entries (7,144.18)
(7,144.18)
October CDJ-OF 7,144.18 -
General Journal 7,144.18 (7,144.18)
(7,144.18)
November CDJ-OF 7,144.18 -
General Journal 7,144.18 (7,144.18)
(7,144.18)
December CDJ-OF 7,144.18 -
General Journal 7,144.18 (7,144.18)
(7,144.18)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to GSIS - Policy Loan Account Code: 413-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
CDJ-OF -
-
February CDJ-OF -
GENERAL JOURNAL -
-
March CDJ-OF -
GENERAL JOURNAL -
-
April CDJ-OF -
GENERAL JOURNAL -
-
May CDJ-OF -
Closing Entries -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF 500.00 (500.00)
Closing Entries (500.00)
(500.00)
August CDJ-OF 500.00 500.00 (500.00)
Closing Entries (500.00)
(500.00)
September CDJ-OF 500.00 500.00 (500.00)
Closing Entries (500.00)
(500.00)
October CDJ-OF 500.00 -
GENERAL JOURNAL 500.00 (500.00)
(500.00)
November CDJ-OF 500.00 -
GENERAL JOURNAL 500.00 (500.00)
(500.00)
December CDJ-OF 500.00 -
GENERAL JOURNAL 500.00 (500.00)
(500.00)
(500.00)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to GSIS - Real Estate Loan Account Code: 413-5

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February CDJ-OF -
GENERAL JOURNAL -
-
March CDJ-OF -
GENERAL JOURNAL -
-
April CDJ-OF -
GENERAL JOURNAL -
-
May CDJ-OF -
Closing Entries -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF -
Closing Entries -
-
August CDJ-OF -
Closing Entries -
-
September CDJ-OF -
Closing Entries -
-
October CDJ-OF -
Closing Entries -
-
November CDJ-OF -
Closing Entries -
-
December CDJ-OF -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Pag-ibig - Contributions Account Code: 414

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Journal of check issued-of -
CDJ-OF -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May CDJ-OF -
General Journal -
-
June CDJ-OF -
General Journal -
-
July CDJ-OF 400.00 (400.00)
General Journal (400.00)
(400.00)
August CDJ-OF 400.00 400.00 (400.00)
General Journal 400.00 (800.00)
(800.00)
September CDJ-OF 400.00 400.00 (800.00)
General Journal 400.00 (1,200.00)
(1,200.00)
October CDJ-OF 800.00 (400.00)
General Journal 800.00 800.00 (400.00)
(400.00)
November CDJ-OF 800.00 400.00
General Journal 800.00 (400.00)
(400.00)
December CDJ-OF 800.00 400.00
General Journal 800.00 (400.00)
(400.00)
(400.00)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Pag-ibig - Multi Purpose Loan Account Code: 414-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF -
Closing Entries -
-
August CDJ-OF -
Closing Entries -
-
September CDJ-OF -
Closing Entries -
-
October CDJ-OF -
Closing Entries -
-
November CDJ-OF -
Closing Entries -
-
December CDJ-OF -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to PhilHealth Account Code: 415

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
CDJ-OF -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May CDJ-OF -
Closing Entries -
-
June CDJ-OF -
General Journal -
-
July CDJ-OF 600.00 (600.00)
General Journal (600.00)
(600.00)
August CDJ-OF 600.00 600.00 (600.00)
General Journal 600.00 (1,200.00)
(1,200.00)
September CDJ-OF 600.00 600.00 (1,200.00)
General Journal 600.00 (1,800.00)
(1,800.00)
October CDJ-OF 1,200.00 (600.00)
General Journal 1,200.00 1,200.00 (600.00)
(600.00)
November CDJ-OF 1,200.00 600.00
General Journal 1,200.00 (600.00)
(600.00)
December CDJ-OF 1,200.00 600.00
GENERAL JOURNAL 1,200.00 (600.00)
(600.00)
(600.00)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Home Office-Prize Fund Account Code: 421

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August General Journal 1,343,093.40 (1,343,093.40)
(1,343,093.40)
September General Journal 6,405,877.87 1,966,821.64 3,095,962.83
3,095,962.83
October General Journal 1,243,821.60 1,852,141.23
1,852,141.23
November General Journal 1,168,749.00 683,392.23
683,392.23
December General Journal 1,985,358.29 2,295,143.44 373,607.07
373,607.07
373,607.07
373,607.07
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Home Office-Charity Fund Account Code: 421-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal 6,976,947.75 (6,976,947.75)
Closing Entries (6,976,947.75)
(6,976,947.75)
September General Journal 6,731,930.57 8,058,022.21 (8,303,039.39)
Closing Entries (8,303,039.39)
(8,303,039.39)
October General Journal 8,340,923.99 6,027,007.97 (5,989,123.37)
Closing Entries (5,989,123.37)
(5,989,123.37)
November CDJ-CF (5,989,123.37)
General Journal 6,027,007.97 5,907,393.67 (5,869,509.07)
Closing Entries (5,869,509.07)
(5,869,509.07)
December General Journal 9,369,761.66 7,358,436.76 (3,858,184.17)
Closing Entries (3,858,184.17)
30,469,624.19 34,327,808.36 (7,716,368.34)
(7,716,368.34)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Home Office-Operating Fund Account Code: 421-2

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ-OF -
General Journal -
Closing Entries -
-
February CRDJ -
General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries 2,500.00 (2,500.00)
(2,500.00)
July General Journal (2,500.00)
Closing Entries 6,620.00 (9,120.00)
(9,120.00)
August General Journal (9,120.00)
Closing Entries 3,920,162.66 (3,929,282.66)
(3,929,282.66)
September General Journal 3,365,969.29 (563,313.37)
Closing Entries 4,646,165.15 (5,209,478.52)
(5,209,478.52)
October General Journal 3,846,599.51 15,698.88 (1,378,577.89)
Closing Entries 3,377,788.87 (4,756,366.76)
(4,756,366.76)
November General Journal 2,878,760.75 (1,877,606.01)
Closing Entries 3,278,444.36 (5,156,050.37)
(5,156,050.37)
December General Journal 7,197,189.84 2,041,139.47
Closing Entries 3,534,166.84 (1,493,027.36)
(1,493,027.36)
(1,493,027.36)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Home Office- MiniSweepstakes Account Code: 421-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ-OF -
General Journal -
Closing Entries -
-
February CRDJ -
General Journal -
Closing Entries -
-
March CRDJ -
General Journal -
-
April CRDJ -
General Journal -
-
May CRDJ-OF -
General Journal -
Closing Entries -
-
June CRDJ -
General Journal -
-
July CRDJ -
General Journal -
-
August CRDJ -
Closing Entries -
-
September CRDJ -
General Journal -
Closing Entries -
-
October CRDJ -
General Journal -
-
November CRDJ -
General Journal -
-
December CRDJ -
General Journal -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Home Office - RM-Prize Fund Account Code: 421-RM-PF

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ-OF -
General Journal -
Closing Entries -
-
February CRDJ -
General Journal -
Closing Entries -
-
March CRDJ -
General Journal -
-
April CRDJ -
General Journal -
-
May CRDJ-OF -
General Journal -
Closing Entries -
-
June CRDJ -
General Journal -
-
July CRDJ -
General Journal -
-
August CRDJ -
General Journal -
-
September CRDJ -
General Journal -
Closing Entries -
-
October CRDJ -
General Journal -
-
November CRDJ -
General Journal -
-
December CRDJ -
General Journal 6,114,096.29 8,914,983.82 (2,800,887.53)
(2,800,887.53)
(2,800,887.53)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Home Office - RM-Charity Fund Account Code: 421-RM-CF

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ-OF -
General Journal -
Closing Entries -
-
February CRDJ -
General Journal -
Closing Entries -
-
March CRDJ -
General Journal -
-
April CRDJ -
General Journal -
-
May CRDJ-OF -
General Journal -
Closing Entries -
-
June CRDJ -
General Journal -
-
July General Journal -
CRDJ -
-
August General Journal -
CRDJ -
-
September CRDJ -
General Journal -
Closing Entries -
-
October CRDJ -
General Journal -
-
November CRDJ -
General Journal -
-
December CRDJ -
General Journal 4,861,456.22 4,861,456.22 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Home Office - RM-Operating Fund Account Code: 421-RM-OF

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ-OF -
General Journal -
Closing Entries -
-
February CRDJ -
General Journal -
Closing Entries -
-
March CRDJ -
General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May CRDJ-OF -
General Journal -
Closing Entries -
-
June CRDJ -
General Journal -
Closing Entries -
-
July CRDJ -
General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
-
September CRDJ -
General Journal -
Closing Entries -
-
October CRDJ -
General Journal -
Closing Entries -
-
November CRDJ -
General Journal -
Closing Entries -
-
December CRDJ -
General Journal 2,423,785.89 2,423,785.89 -
Closing Entries -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Due to Leyte Branch Office - OF Account Code: 422

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June CRDJ 2,500.00 709,390.90 (706,890.90)
Closing Entries 5,250.00 (701,640.90)
(701,640.90)
July CRDJ 4,138,262.15 (4,839,903.05)
Closing Entries 561,587.36 (4,278,315.69)
(4,278,315.69)
August General Journal 104,934.04 (4,173,381.65)
Closing Entries (4,173,381.65)
(4,173,381.65)
September General Journal (4,173,381.65)
Closing Entries (4,173,381.65)
(4,173,381.65)
October General Journal 4,173,381.65 -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Vouchers Payable- OF ( RM ) Account Code: 424-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Sellers Prize Account Code: 424-1-C

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July CDJ PF -
General Journal -
-
August -
-
September CDJ PF -
General Journal -
-
October CDJ PF -
General Journal -
-
November CDJ PF -
General Journal -
-
December CDJ PF -
General Journal -
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
5% Tax in lieu on Income Tax Account Code: 424-1-D

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal 641,529.66 (641,529.66)
Closing Entries 641,529.66 -
-
September General Journal 766,560.81 (766,560.81)
Closing Entries 766,560.81 -
-
October General Journal 580,547.61 (580,547.61)
Closing Entries 580,547.61 -
-
November General Journal 569,441.61 (569,441.61)
Closing Entries 569,441.61 -
-
December General Journal 744,464.72 1,342,911.52 (598,446.80)
Closing Entries 598,446.80 0.00
0.00
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Lower Prizes Account Code: 424-1-H

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal 10,757,970.79 (10,757,970.79)
Closing Entries 10,757,970.79 -
-
September General Journal 12,569,401.54 (12,569,401.54)
Closing Entries 12,569,401.54 -
-
October General Journal 9,711,465.70 (9,711,465.70)
Closing Entries 9,711,465.70 -
-
November General journal 9,604,032.37 (9,604,032.37)
Closing Entries 9,604,032.37 -
-
December General Journal 10,050,368.98 (10,050,368.98)
Closing Entries 10,050,368.98 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Trust Liabilities - Prize Fund Account Code: 424-1-32

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries (248,105.79) (248,105.79)
(248,105.79)
September General Journal 1,687,955.79 1,439,850.00 -
Closing Entries 1,822,406.54 (1,822,406.54)
(1,822,406.54)
October General Journal 394,828.15 (1,427,578.39)
Closing Entries 1,048,344.70 (2,475,923.09)
(2,475,923.09)
November General Journal 2,256,881.60 (219,041.49)
Closing Entries 1,468,032.37 (1,687,073.86)
(1,687,073.86)
December General Journal 1,687,073.86 1,249,242.46 (1,249,242.46)
Closing Entries 1,894,054.98 (3,143,297.44)
(3,143,297.44)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Prize Margin Account Code: 424-1-2-32

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August General Journal 886,257.81 (886,257.81)
(886,257.81)
September General Journal 886,257.81 1,035,922.38 (1,035,922.38)
(1,035,922.38)
October General Journal 782,953.64 (1,818,876.02)
(1,818,876.02)
November General Journal 742,076.14 (2,560,952.16)
(2,560,952.16)
December General Journal 6,404,879.79 868,576.73 2,975,350.90
2,975,350.90
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Trust Liabilties-Charity Fund Account Code: 424-2-32

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
February General Journal -
Closing Entries -
March General Journal -
Closing Entries -
April General Journal -
Closing Entries -
May General Journal -
Closing Entries -
June General Journal -
Closing Entries -
July General Journal -
Closing Entries -
August General Journal 21,557.65 (21,557.65)
Closing Entries 21,557.65 -
September General Journal 304,459.43 (304,459.43)
Closing Entries 304,459.43 -
October General Journal 306,238.66 (306,238.66)
Closing Entries 306,238.66 -
November General Journal 304,696.68 (304,696.68)
Closing Entries 304,696.68 -
December General Journal 258,812.60 (258,812.60)
Closing Entries 258,812.60 -
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
IMAP Account Code: 424-2-B-3

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August CDJ-CF -
General Journal -
Closing Entries -
-
September CDJ-CF -
General Journal 299,459.43 299,459.43
Closing Entries 299,459.43 -
-
October CDJ-CF -
General Journal 299,921.41 299,921.41
Closing Entries 299,921.41 -
-
November CDJ-CF -
General Journal 296,369.68 296,369.68
Closing Entries 296,369.68 -
-
December CDJ-CF -
General Journal 240,422.68 240,422.68
Closing Entries 240,422.68 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
EMAP Account Code: 424-2-B-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal 21,557.65 21,557.65
Closing Entries 21,557.65 -
-
September General Journal 5,000.00 5,000.00
Closing Entries 5,000.00 -
-
October General Journal 6,317.25 6,317.25
Closing Entries 6,317.25 -
-
November General Journal 8,327.00 8,327.00
Closing Entries 8,327.00 -
-
December General Journal 18,389.92 18,389.92
Closing Entries 18,389.92 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Guarantee Letter Account Code: 424-2-B-5

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ CF -
Closing Entries -
-
February CDJ CF -
Closing Entries -
March CDJ CF -
Closing Entries -
April CDJ CF -
Closing Entries -
-
May CDJ CF -
Closing Entries -
-
June General Journal -
Closing Entries -
July CDJ CF -
Closing Entries -
-
August CDJ CF -
Closing Entries -
-
September General Journal -
Closing Entries -
October CDJ CF -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal
Closing Entries
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Purchase of Medecines/Hosp. Equipt. Account Code: 424-2-B-6

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
-
February -
-
-
March CDJ CF -
Closing Entries -
-
April CDJ CF -
General Journal -
-
May -
General Journal -
-
June CDJ CF -
Closing Entries -
-
July CDJ CF -
Closing Entries -
-
August CDJ CF -
Closing Entries -
-
September CDJ CF -
Closing Entries -
-
October CDJ CF -
Closing Entries
-
November CDJ CF
Closing Entries
-
December CDJ CF
Closing Entries
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Misc. Payables - Ticket Account Account Code: 439

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
February -
-
-
March -
-
-
April General Journal -
-
May -
-
June General Journal -
-
July -
-
-
August -
-
-
September CDJ PF -
General Journal -
-
October CDJ PF -
General Journal -
-
November CDJ PF -
General Journal -
-
December CDJ PF -
General Journal -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Misc. Payables - SCCUI Account Code: 439-2

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF 9,451.00 (9,451.00)
Closing Entries (9,451.00)
(9,451.00)
August CDJ OF 9,451.00 8,492.00 (8,492.00)
Closing Entries (8,492.00)
(8,492.00)
September CDJ OF 8,492.00 8,492.00 (8,492.00)
Closing Entries (8,492.00)
(8,492.00)
October CDJ OF 8,972.00 480.00
General Journal 9,932.00 (9,452.00)
(9,452.00)
November CDJ OF 9,452.00 -
General Journal 9,452.00 (9,452.00)
(9,452.00)
December CDJ OF 8,972.00 (480.00)
General Journal 9,452.00 (9,932.00)
(9,932.00)
(9,932.00)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Misc. Payables - MPL Coop Account Code: 439-3

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CRDJ -
Closing Entries -
-
September CDJ OF -
Closing Entries -
-
October CDJ OF -
Closing Entries -
-
November CDJ OF -
Closing Entries -
-
December CDJ OF -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Misc. Payables - SEU Account Code: 439-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
General Journal -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF 280.00 (280.00)
Closing Entries (280.00)
(280.00)
August CDJ OF 280.00 280.00 (280.00)
Closing Entries (280.00)
(280.00)
September CDJ OF 280.00 280.00 (280.00)
Closing Entries (280.00)
(280.00)
October CDJ OF 280.00 -
General Journal 500.00 (500.00)
(500.00)
November CDJ OF 280.00 (220.00)
General Journal 880.00 (1,100.00)
(1,100.00)
December CDJ OF 1,100.00 -
Closing Entries 280.00 (280.00)
(280.00)
(280.00)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Undistributed Collection Account Code: 455

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
-
August General Journal -
-
September General Journal -
-
October General Journal -
-
November General Journal -
-
December General Journal -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Processing Fee Account Code: 621

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ -
Closing Entries -
-
August CRDJ -
Closing Entries -
-
September CRDJ -
Closing Entries -
-
October CRDJ -
Closing Entries -
-
November CRDJ -
Closing Entries -
-
December CRDJ -
` -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Filing Fee Account Code: 621-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ 2,500.00 (2,500.00)
Closing Entries 2,500.00 -
-
July CRDJ 2,500.00 (2,500.00)
Closing Entries 2,500.00 -
-
August CRDJ 15,000.00 (15,000.00)
Closing Entries 15,000.00 -
-
September CRDJ 15,000.00 (15,000.00)
Closing Entries 15,000.00 -
-
October CRDJ 25,000.00 (25,000.00)
Closing Entries 25,000.00 -
-
November CRDJ 12,500.00 (12,500.00)
Closing Entries 12,500.00 -
-
December CRDJ 2,500.00 (2,500.00)
Closing Entries 2,500.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Installation Fee Account Code: 628-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ -
Closing Entries -
-
August CRDJ 80,000.00 (80,000.00)
Closing Entries 80,000.00 -
-
September CRDJ 40,000.00 (40,000.00)
Closing Entries 40,000.00 -
-
October CRDJ -
Closing Entries -
-
November CRDJ -
Closing Entries -
-
December CRDJ -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Reconnection Fee Account Code: 628-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
General Journal -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ -
Closing Entries -
-
August CRDJ -
Closing Entries -
-
September CRDJ -
Closing Entries -
-
October CRDJ -
Closing Entries -
-
November CRDJ -
Closing Entries -
-
December CRDJ -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Renewal Fee Account Code: 628-5

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Journal of collection & deposit -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ -
Closing Entries -
-
August CRDJ -
Closing Entries -
-
September CRDJ -
Closing Entries -
-
October CRDJ -
Closing Entries -
-
November CRDJ -
Closing Entries -
-
December CRDJ -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Application Fee Account Code: 628-6

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Journal of collection & deposit -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ -
Closing Entries -
-
August CRDJ -
Closing Entries -
-
September CRDJ -
Closing Entries -
-
October CRDJ -
Closing Entries -
-
November CRDJ -
Closing Entries -
-
December CRDJ -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Printing Cost Account Code: 641

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal 476,088.80 (476,088.80)
Closing Entries 476,088.80 -
-
September General Journal 568,876.30 (568,876.30)
Closing Entries 568,876.30 -
-
October General Journal 430,833.10 (430,833.10)
Closing Entries 430,833.10 -
-
November General Journal 422,591.18 (422,591.18)
Closing Entries 422,591.18 -
-
December General Journal 552,478.45 996,594.81 (444,116.36)
Closing Entries 444,116.36 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Sales Account Code: 643
2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Sales Journal -
General Journal -
Closing Entries -
-
February Sales Journal -
General Journal -
Closing Entries -
-
March Sales Journal -
General Journal -
Closing Entries -
-
April Sales Journal -
General Journal -
Closing Entries -
-
May SalesJournal -
General Journal -
Closing Entries -
-
June SalesJournal -
General Journal -
Closing Entries -
-
July Sales Journal -
General Journal -
Closing Entries -
-
August SalesJournal 29,435,613.00 (29,435,613.00)
General Journal 27,964,494.50 (1,471,118.50)
Closing Entries 1,471,118.50 -
-
September SalesJournal 35,103,433.00 (35,103,433.00)
General Journal 33,348,667.00 (1,754,766.00)
Closing Entries 1,754,766.00 -
-
October Sales Journal 26,623,324.50 (26,623,324.50)
General Journal 25,292,610.00 (1,330,714.50)
Closing Entries 1,330,714.50 -
-
November Sales Journal 26,123,031.50 (26,123,031.50)
General Journal 24,817,154.00 (1,305,877.50)
Closing Entries 1,305,877.50 -
-
December Sales Journal 27,461,335.50 (27,461,335.50)
General Journal 26,088,824.00 (1,372,511.50)
Closing Entries 1,372,511.50 (0.00)
(0.00)
(0.00)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Prize Fund Account Code: 648

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August General Journal 12,830,593.26 12,830,593.26 0.00
0.00
September General Journal 15,331,216.33 15,331,216.33 0.00
0.00
October General Journal 11,610,952.15 11,610,952.15 0.00
0.00
November General Journal 11,388,832.32 11,388,832.32 0.00
0.00
December General Journal 26,858,230.13 26,858,230.13 0.00
0.00
0.00
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Charity Fund Account Code: 648-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August General Journal 6,998,505.41 6,998,505.41 -
-
September General Journal 8,362,481.64 8,362,481.64 -
-
October General Journal 6,333,246.63 6,333,246.63 -
-
November General Journal 6,212,090.35 6,212,090.35 -
-
December General Journal 14,649,943.73 14,649,943.73 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Operating Fund Account Code: 648-2

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal 3,499,252.71 (3,499,252.71)
Closing Entries 3,499,252.71 (0.00)
(0.00)
September General Journal 4,181,240.81 (4,181,240.81)
Closing Entries 4,181,240.81 (0.00)
(0.00)
October General Journal 3,166,623.33 (3,166,623.33)
Closing Entries 3,166,623.33 (0.00)
(0.00)
November General Journal 3,106,045.19 (3,106,045.19)
Closing Entries 3,106,045.19 (0.00)
(0.00)
December General Journal 4060716.61308 7,324,971.86 (3,264,255.25)
Closing Entries 3,264,255.25 (0.00)
(0.00)
(0.00)
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Interest Income Account Code: 664

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Interest on Defaulted Account Account Code: 678-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
General Journal -
Closing Entries -
-
May CRDJ -
General Journal -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ -
Closing Entries -
-
August CRDJ -
Closing Entries -
-
September CRDJ -
Closing Entries -
-
October CRDJ -
Closing Entries -
-
November CRDJ -
Closing Entries -
-
December CRDJ -
Closing Entries -
-
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
5% Commission Account Code: 678-2

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Sales Journal -
Closing Entries -
-
February Sales Journal -
Closing Entries -
-
March Sales Journal -
Closing Entries -
-
April Sales Journal -
Closing Entries -
-
May Sales Journal -
Closing Entries -
-
June Sales Journal -
Closing Entries -
-
July Sales Journal -
Closing Entries -
-
August Sales Journal 697.00 (697.00)
Closing Entries 697.00 -
-
September Sales Journal 427.00 (427.00)
Closing Entries 427.00 -
-
October Sales Journal 475.50 (475.50)
Closing Entries 475.50 -
-
November Sales Journal 288.50 (288.50)
Closing Entries 288.50 -
-
December Sales Journal 584.50 (584.50)
Closing Entries 584.50 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Sale of Waste Material Account Code: 678-3

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ -
Closing Entries -
-
August CRDJ -
Closing Entries -
-
September CRDJ -
Closing Entries -
-
October CRDJ -
Closing Entries
-
November CRDJ
Closing Entries
-
December CRDJ
Closing Entries
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Miscellaneous Income Account Code: 678-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Journal of collection & deposit -
General Journal -
-
February Journal of collection & deposit -
General Journal -
-
March Journal of collection & deposit -
General Journal -
-
April Journal of collection & deposit -
General Journal -
-
May Journal of collection & deposit -
General Journal -
-
June Journal of collection & deposit -
General Journal -
-
July Journal of collection & deposit -
General Journal Journal -
-
August Journal of collection & deposit -
General Journal -
-
September Journal of collection & deposit -
General Journal -
-
October Journal of collection & deposit -
General Journal
-
November Journal of collection & deposit
General Journal Journal
-
December Journal of collection & deposit
General Journal
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Miscellaneous Income-BLT Account Code: 678-5

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
Closing Entries -
-
February CRDJ -
General Journal -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ 370.00 (370.00)
Closing Entries 370.00 -
-
August CRDJ 200.00 (200.00)
Closing Entries 200.00 -
-
September CRDJ 1,350.00 (1,350.00)
Closing Entries 1,350.00 -
-
October CRDJ 1,050.00 (1,050.00)
Closing Entries 1,050.00 -
-
November CRDJ 680.00 (680.00)
Closing Entries 680.00 -
-
December CRDJ -
Closing Entries -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Renewal Fee Account Code: 678-7

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
Closing Entries -
-
February CRDJ -
Closing Entries -
-
March CRDJ -
Closing Entries -
-
April CRDJ -
Closing Entries -
-
May CRDJ -
Closing Entries -
-
June CRDJ -
Closing Entries -
-
July CRDJ 3,750.00 (3,750.00)
Closing Entries 3,750.00 -
-
August CRDJ 15,000.00 (15,000.00)
Closing Entries 15,000.00 -
-
September CRDJ 3,750.00 (3,750.00)
Closing Entries 3,750.00 -
-
October CRDJ 15,000.00 (15,000.00)
Closing Entries 15,000.00 -
-
November CRDJ 3,750.00 (3,750.00)
Closing Entries 3,750.00 -
-
December CRDJ -
Closing Entries -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Prior Year Expenses Account Code: 684

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Journal of collection & deposit -
General Journal -
-
February Journal of collection & deposit -
General Journal -
-
March Journal of collection & deposit -
General Journal -
Closing Entries -
-
April Journal of collection & deposit -
General Journal -
-
May Journal of collection & deposit -
General Journal -
-
June Journal of collection & deposit -
General Journal -
-
July Journal of collection & deposit -
General Journal Journal -
-
August Journal of collection & deposit -
General Journal -
-
September Journal of collection & deposit -
General Journal -
-
October General Journal -
Closing Entries -
-
November Journal of collection & deposit -
General Journal Journal -
-
December Journal of collection & deposit -
General Journal -
-
-
-
-
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Salaries & Wages - Regular Account Code: 701

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 35,912.00 35,912.00
Closing Entries 35,912.00 -
-
Aaugust General Journal 35,912.00 35,912.00
Closing Entries 35,912.00 -
-
September General Journal 35,912.00 35,912.00
Closing Entries 35,912.00 -
-
October General Journal 35,912.00 35,912.00
Closing Entries 35,912.00 -
-
November General Journal 35,912.00 35,912.00
Closing Entries 35,912.00 -
-
December General Journal 35,912.00 35,912.00
Closing Entries 35,912.00 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Salaries & Wages - casual Account Code: 705

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 17,999.98 17,999.98
Closing Entries 17,999.98 -
-
August General Journal 18,000.00 18,000.00
Closing Entries 18,000.00 -
-
September General Journal 18,000.00 18,000.00
Closing Entries 18,000.00 -
-
October General Journal 18,000.00 18,000.00
Closing Entries 18,000.00 -
-
November General Journal 18,000.00 18,000.00
Closing Entries 18,000.00 -
-
December General Journal 18,000.00 18,000.00
Closing Entries 18,000.00 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Salary-contractual Account Code: 706

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF -
Closing Entries -
-
August CDJ - OF 12,000.00 12,000.00
Closing Entries 12,000.00 -
-
September CDJ - OF 12,000.00 12,000.00
Closing Entries 12,000.00 -
-
October CDJ - OF 6,000.00 6,000.00
General Journal 6,000.00 12,000.00
Closing Entries 12,000.00 -
November General Journal 12,000.00 12,000.00
Closing Entries 12,000.00 -
-
December General Journal 12,000.00 12,000.00
Closing Entries 12,000.00 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Personnel Economic and Relief Allowance Account Code: 711

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
August CDJ - OF 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
September General Journal 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
October General Journal 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
November General Journal Journal 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
December General Journal Journal 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Additional Compensation Account Code: 712

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 6,000.00 6,000.00
Closing Entries 6,000.00 -
-
August CDJ - OF 6,000.00 6,000.00
Closing Entries 6,000.00 -
-
September CDJ - OF 6,000.00 6,000.00
Closing Entries 6,000.00 -
-
October CDJ - OF 7,500.00 7,500.00
General Journal 6,000.00 13,500.00
Closing Entries 13,500.00 -
November CDJ - OF -
General Journal 6,000.00 6,000.00
Closing Entries 6,000.00 -
December CDJ - OF 6,000.00 6,000.00
Closing Entries 6,000.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Representation Allowance Account Code: 713

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
Closing Entries -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August CDJ OF 3,500.00 3,500.00
General Journal 3,500.00 -
-
September CRDJ 3,500.00 (3,500.00)
General Journal 3,500.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Transportation Allowance Account Code: 714

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
Closing Entries -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July General Journal -
-
August CDJ OF 6,500.00 6,500.00
General Journal 6,500.00 -
-
September General Journal -
-
October General Journal -
-
November General Journal -
-
November CRDJ 6,500.00 (6,500.00)
General Journal 6,500.00 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Uniform Allowance Account Code: 715

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June General Journal -
-
July -
-
August -
-
September -
-
October -
-
November -
-
December -

-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Productivity Pay Account Code: 717

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July -
-
-
August -
-
-
September -
-
-
October -
-
-
November -
-
-
December -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Medicine Allowance Account Code: 719-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 1,500.00 1,500.00
Closing Entries 1,500.00 -
-
August CDJ - OF 3,000.00 3,000.00
Closing Entries 3,000.00 -
-
September CDJ - OF 3,000.00 3,000.00
Closing Entries 3,000.00 -
-
October General Journal 1,500.00 1,500.00
CDJ - OF 1,500.00 3,000.00
Closing Entries 3,000.00 -
November General Journal 3,000.00 3,000.00
Closing Entries 3,000.00 -
December General Journal 3,000.00 3,000.00
Closing Entries 3,000.00 -
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Cost of Living Allowance Account Code: 719-2

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 8,000.00 8,000.00
Closing Entries 8,000.00 -
-
August General Journal 8,000.00 8,000.00
Closing Entries 8,000.00 -
-
September General Journal 8,000.00 8,000.00
Closing Entries 8,000.00 -
-
October General Journal 8,000.00 8,000.00
Closing Entries 8,000.00 -
-
November General Journal Journal 8,000.00 8,000.00
Closing Entries 8,000.00 -
-
December General Journal 8,000.00 8,000.00
Closing Entries 8,000.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Mid Year Bonus Account Code: 719-4

2012 Amount
Date Particulars Ref Debit Credit Balance
-
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May General Journal -
-
June -
-
July -
-
August -
-
September -
-
October -
-
November -
-
December -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Educational Assistance Account Code: 719-5

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Journal of Check Issued - OF -
General Journal -
-
February Journal of Check Issued - OF -
General Journal -
-
March Journal of Check Issued - OF -
General Journal -
-
April Journal of Check Issued - OF -
General Journal -
-
May Journal of Check Issued - OF -
General Journal -
-
June Journal of Check Issued - OF -
General Journal -
-
July Journal of Check Issued - OF -
General Journal Journal -
-
August Journal of Check Issued - OF -
General Journal -
-
September Journal of Check Issued - OF -
General Journal -
-
October Journal of Check Issued - OF -
General Journal
-
November Journal of Check Issued - OF
General Journal Journal
-
December Journal of Check Issued - OF
General Journal
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Loyalty Award Account Code: 719-6

2012 Amount
Particulars Ref Debit Credit Balance
Beginning Balance -
January CRDJ -
General Journal -
-
February -
-
-
March CRDJ -
General Journal -
-
April -
-
-
May CRDJ -
General Journal -
-
June -
-
July -
-
August -
-
September -
-
October CRDJ -
General Journal -
-
November CRDJ -
General Journal -
-
December

-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Anniversary Bonus Account Code: 719-7

2012 Amount
Date Particulars Ref Debit Credit Balance
-
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July -
-
-
August -
-
-
September -
-
October General Journal 55,000.00 55,000.00
Closing Entries 55,000.00 -
-
November

-
December

-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Signing Bonus (C N A) Account Code: 719-8

2012 Amount
Particulars Ref Debit Credit Balance
-
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July General Journal -
Closing Entries -
-
August -
-
-
September -
-
-
October -

-
November

-
December General Journal
Closing Entries
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Hazard Pay Account Code 721

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 12,000.00 12,000.00
Closing Entries 12,000.00 -
-
Aaugust CDJ - OF 16,000.00 16,000.00
Closing Entries 16,000.00 -
-
September CDJ - OF 16,000.00 16,000.00
Closing Entries 16,000.00 -
-
October CDJ - OF 2,000.00 2,000.00
General Journal 14,000.00 16,000.00
Closing Entries 16,000.00 -
November General Journal Journal 16,000.00 16,000.00
Closing Entries 16,000.00 -
-
December General Journal 16,000.00 16,000.00
Closing Entries 16,000.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Longevity Pay Account Code: 722

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 168.32 168.32
Closing Entries 168.32 -
-
August CDJ - OF 168.32 168.32
Closing Entries 168.32 -
-
September General Journal 168.32 168.32
Closing Entries 168.32 -
-
October CDJ - OF 168.32 168.32
General Journal 168.32 336.64
Closing Entries 336.64 -
November General Journal 168.32 168.32
Closing Entries 168.32 -
-
December General Journal 168.32 168.32
Closing Entries 168.32 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Cash Gift Account Code: 724

2012 Amount
Date Particulars Ref Debit Credit Balance
-
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May General Journal -
-
June -
-
-
July -
-
-
August -
-
-
September -
-
-
October CDJ - OF 10,000.00 10,000.00
Closing Entries 10,000.00 -
-
November General Journal 10,000.00
Closing Entries 10,000.00
-
December

-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Year End Bonus (13th & Christmas Bonus) Account Code: 725

2012 Amount
Date Particulars Ref Debit Credit Balance
-
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July -
-
-
August -
-
-
September -
-
-
October CDJ - OF 26,956.00 ###
Closing Enytries 26,956.00 -
-
November General Journal 113,912.00 ###
Closing Enytries 113,912.00 -
-
December -
-
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Integrated Insurance Account Code: 731

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August CDJ - OF 6,469.44 6,469.44
General Journal 6,469.44 12,938.88
Closing Entries 12,938.88 -
September CDJ - OF 6,469.44 6,469.44
General Journal 6,469.44 12,938.88
Closing Entries 12,938.88 -
October General Journal 6,469.44 6,469.44
Closing Entries 6,469.44 -
-
November General Journal 6,469.44 6,469.44
Closing Entries 6,469.44 -
-
December General Journal 6,469.44 6,469.44
Closing Entries 6,469.44 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Pag-ibig Contribution Account Cod 732

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August CDJ-OF 400.00 400.00
General Journal 400.00 800.00
Closing Entries 800.00 -
September CDJ-OF 400.00 400.00
General Journal 400.00 800.00
Closing Entries 800.00 -
October General Journal 400.00 400.00
Closing Entries 400.00 -
-
November General Journal 400.00 400.00
Closing Entries 400.00 -
-
December General Journal 400.00 400.00
Closing Entries 400.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
PhilHealth Contribution Account Code: 733

2012 Amount
Darte Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August CDJ - OF 600.00 600.00
General Journal 600.00 1,200.00
Closing Entries 1,200.00 -
September CDJ - OF 600.00 600.00
General Journal 600.00 1,200.00
Closing Entries 1,200.00 -
October General Journal 600.00 600.00
Closing Entries 600.00 -
-
November General Journal 600.00 600.00
Closing Entries 600.00 -
-
December General Journal 600.00 600.00
Closing Entries 600.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
State Insurance Account Code: 734

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August CDJ - OF 380.00 380.00
General Journal 380.00 760.00
Closing Entries 760.00 -
September CDJ - OF 380.00 380.00
General Journal 380.00 760.00
Closing Entries 760.00 -
October General Journal 380.00 380.00
Closing Entries 380.00 -
-
November General Journal 380.00 380.00
Closing Entries 380.00 -
-
December General Journal 380.00 380.00
Closing Entries 380.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Provident Fund Account Code: 744

2012 Amount
Date Particulars Ref Debit Credit Balance
-
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July -
-
-
August -
-
-
September -
-
-
October -
-
-
November -
-
-
December -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Rice Allowance Account Code: 749-1

2012 Amount
Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
Closing Entries -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July -
-
August -
-
-
September -
-
-
October -
-
November -
-
December -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Staple Food Allowance Account Code: 749-2

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ - OF 1,000.00 1,000.00
Closing Entries 1,000.00 -
-
August General Journal 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
September General Journal 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
October CDJ - OF 1,000.00 1,000.00
General Journal 1,000.00 2,000.00
Closing Entries 2,000.00 -
November General Journal 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
December General Journal 2,000.00 2,000.00
Closing Entries 2,000.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Draw Allowance Account Code: 749-3

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Travelling Expenses - Local Account Code: 751

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
General Journal -
Closing Entries -
-
February CDJ-OF -
General Journal -
Closing Entries -
-
March CDJ-OF -
General Journal -
Closing Entries -
-
April CDJ-OF -
General Journal -
Closing Entries -
-
May CRDJ -
CDJ-OF -
General Journal -
Closing Entries -
-
June CRDJ -
CDJ-OF -
General Journal -
Closing Entries -
-
July CRDJ -
CDJ-OF -
General Journal -
Closing Entries -
-
August CDJ-OF 18,008.36 18,008.36
General Journal 18,008.36
Closing Entries 18,008.36 -
-
September CDJ-OF 2,320.00 2,320.00
General Journal 20,680.75 23,000.75
Closing Entries 23,000.75 -
-
October CDJ-OF 33,948.74 33,948.74
General Journal 7,110.50 41,059.24
Closing Entries 41,059.24 -
-
November CDJ-OF 5,444.00 5,444.00
General Journal 15,778.00 21,222.00
Closing Entries 21,222.00 -
-
December CDJ-OF 34,281.00 34,281.00
General Journal 11,565.00 45,846.00
Closing Entries 45,846.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Training and Seminars Account Code: 753

2012 Amount
Date Particulars Ref Debit Credit Balance
-
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July -
-
-
August -
-
-
September -
-
-
October -
-
-
November -
-
-
December CDJ-OF -
Closing Entries -
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Office Supplies Expenses Account Code: 755

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
General Journal -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ OF -
General Journal -
Closing Entries -
-
August CDJ OF 3,355.00 3,355.00
Closing Entries 3,355.00 -
-
September CDJ OF 12,195.50 12,195.50
General Journal 12,195.50
Closing Entries 12,195.50 -
-
October CDJ OF -
General Journal -
-
November CDJ OF 2,628.00 2,628.00
General Journal 2,628.00 -
-
December CDJ OF 1,346.00 1,346.00
General Journal 151.00 1,497.00
Closing Entries 1,497.00 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Accountable Forms Expenses Account Code: 756

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
General Journal -
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July -
-
-
August CDJ OF -
General Journal -
-
September Journal of Check Issued - OF -
General Journal -
-
October Journal of Check Issued - OF -
General Journal -
-
November Journal of Check Issued - OF -
General Journal Journal -
-
December Journal of Check Issued - OF -
General Journal -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE - LEYTE BRANCH
WESTERN SAMAR BRANCH
Fund:
Gasoline, Oil & Lubricants Expenses Account Code: 761

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF 2,811.80 2,811.80
Closing Entries 2,811.80 -
-
August CDJ OF 4,744.49 4,744.49
Closing Entries 4,744.49 -
-
September CDJ OF 5,126.89 5,126.89
Closing Entries 5,126.89 -
-
October CDJ OF 3,620.50 3,620.50
Closing Entries 3,620.50 -
-
November CDJ OF 4,495.83 4,495.83
Closing Entries 4,495.83 -
-
December CDJ OF 12,773.62 12,773.62
General Journal 12,773.62
Closing Entries 12,773.62 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Other Office Supplies Expenses Account Code: 765

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
General Journal -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF -
Closing Entries -
-
September CDJ OF -
Closing Entries -
-
October CDJ OF -
Closing Entries -
-
November CDJ OF -
Closing Entries -
-
December General Journal -
Closing Entries -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Water Expenses Account Code: 766

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF 700.00 700.00
Closing Entries 700.00 -
-
September CDJ OF 540.00 540.00
Closing Entries 540.00 -
-
October CDJ OF -
Closing Entries -
-
November CDJ OF 510.00 510.00
Closing Entries 510.00 -
-
December CDJ OF 600.00 600.00
General Journal 970.00 1,570.00
Closing Entries 1,570.00 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Electricity Expenses Account Code: 767

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF -
Closing Entries -
-
September CDJ OF -
Closing Entries -
-
October CDJ OF -
Closing Entries -
-
November CDJ OF -
Closing Entries -
-
December CDJ OF -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Postage &Deliveries Expenses Account Code 771

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May CDJ-OF -
Closing Entries -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF -
Closing Entries -
-
August CDJ-OF -
Closing Entries -
-
September CDJ-OF 1,189.00 1,189.00
Closing Entries 1,189.00 -
-
October CDJ-OF 300.00 300.00
Closing Entries 300.00 -
-
November CDJ-OF 795.00 795.00
Closing Entries 795.00 -
-
December CDJ-OF 2,735.00 2,735.00
Closing Entries 2,735.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Telephone Expenses - Landline Account Code 772

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May CDJ-OF -
Closing Entries -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF 2,495.26 2,495.26
General Journal 2,495.26
Closing Entries 2,495.26 -
-
August CDJ-OF 3,528.80 3,528.80
Closing Entries 3,528.80 -
-
September CDJ-OF 2,918.66 2,918.66
Closing Entries 2,918.66 -
-
October CDJ-OF 2,997.86 2,997.86
Closing Entries 2,997.86 -
-
November CDJ-OF 567.92 567.92
Closing Entries 567.92 -
-
December CDJ-OF 2,047.24 2,047.24
General Journal 2,162.74 4,209.98
Closing Entries 4,209.98 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Telephone Expenses - Mobile Account Code: 773

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May CDJ-OF -
Closing Entries -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF -
Closing Entries -
-
August CDJ-OF -
Closing Entries -
-
September CDJ-OF 728.96 728.96
Closing Entries 728.96 -
-
October CDJ-OF 1,671.38 1,671.38
Closing Entries 1,671.38 -
-
November CDJ-OF -
Closing Entries -
-
December CDJ-OF 1,227.91 1,227.91
Closing Entries 1,227.91 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Internet Expenses Account Code 774

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February CDJ-OF -
Closing Entries -
-
March CDJ-OF -
Closing Entries -
-
April CDJ-OF -
Closing Entries -
-
May CDJ-OF -
Closing Entries -
-
June CDJ-OF -
Closing Entries -
-
July CDJ-OF -
Closing Entries -
-
August CDJ-OF -
Closing Entries -
-
September CDJ-OF -
Closing Entries -
-
October CDJ-OF 990.00 990.00
Closing Entries 990.00 -
-
November CDJ-OF 990.00 990.00
Closing Entries 990.00 -
-
December CDJ-OF 990.00 990.00
General Journal 990.00 1,980.00
Closing Entries 1,980.00 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Rent Expenses Account Code: 782

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF -
Closing Entries -
-
September CDJ OF -
Closing Entries -
-
October CDJ OF -
Closing Entries -
-
November CDJ OF -
Closing Entries -
-
December CDJ OF -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Transportation and Delivery Expenses Account Code: 784

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF -
Closing Entries -
-
September CDJ OF -
Closing Entries -
-
October CDJ OF -
Closing Entries -
-
November CDJ OF -
Closing Entries -
-
December CDJ OF -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Subscription Expenses - Newspaper Account Cod 786

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF -
General Journal -
-
September CDJ OF -
General Journal -
-
October CDJ OF -
General Journal -
-
November CDJ OF -
General Journal Journal -
-
December CDJ OF -
General Journal -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Commission Expenses Account Code: 788-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Sales Journal -
General Journal -
Closing Entries -
-
February Sales Journal -
General Journal -
Closing Entries -
-
March Sales Journal -
General Journal -
Closing Entries -
-
April Sales Journal -
General Journal -
Closing Entries -
-
May Sales Journal -
General Journal -
Closing Entries -
-
June Sales Journal -
General Journal -
Closing Entries -
-
July Sales Journal -
General Journal -
Closing Entries -
-
August Sales Journal 1,471,118.50 1,471,118.50
CDJ 1,471,118.50
General Journal 1,471,118.50
Closing Entries 1,471,118.50 -
-
September Sales Journal 1,754,766.00 1,754,766.00
General Journal 1,754,766.00
Closing Entries 1,754,766.00 -
-
October Sales Journal 1,330,714.50 1,330,714.50
General Journal 1,330,714.50
Closing Entries 1,330,714.50 -
-
November Sales Journal 1,305,877.50 1,305,877.50
General Journal Journal 1,305,877.50
Closing Entries 1,305,877.50 -
-
December Sales Journal 1,372,511.50 1,372,511.50
General Journal 7,237,460.50 7,237,460.50 1,372,511.50
Closing Entries 1,372,511.50 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Auditing Services Account Code: 792

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
-
February CDJ OF -
Closing Entries -
-
March CDJ OF -
Closing Entries -
-
April CDJ OF -
Closing Entries -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF -
Closing Entries -
-
September CDJ OF -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November CDJ OF -
Closing Entries -
-
December CDJ OF -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Security Services Account Code: 797

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing entries -
-
February CDJ OF -
Closing entries -
-
March CDJ OF -
Closing entries -
-
April CDJ OF -
Closing entries -
-
May CDJ OF -
Closing entries -
-
June CDJ OF -
Closing entries -
-
July CDJ OF -
Closing entries -
-
August CDJ OF -
Closing entries -
-
September CDJ OF -
Closing entries -
-
October CDJ OF -
Closing entries
-
November CDJ OF
Closing entries
-
December CDJ OF
Closing entries
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Other Professional Services Account Code: 799

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
General Journal -
-
February CDJ OF -
General Journal -
-
March CDJ OF -
General Journal -
-
April CDJ OF -
General Journal -
-
May CDJ OF -
General Journal -
-
June CDJ OF -
General Journal -
-
July CDJ OF 11,000.00 11,000.00
General Journal 11,000.00 -
-
August -
-
-
September -
-
-
October -

-
November

-
December

-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
RM - Other Leasehold Improvements Account Code: 820

2012 Amount
Particulars Ref Debit Credit Balance
Beginning Balance -
January Journal of check issued-of -
General Journal -
-
February Journal of check issued-of -
General Journal -
-
March Journal of check issued-of -
General Journal -
-
April Journal of check issued-of -
General Journal -
-
May Journal of check issued-of -
General Journal -
-
June Journal of check issued-of -
General Journal -
-
July Journal of check issued-of -
General Journal -
-
August Journal of check issued-of -
General Journal -
-
September Journal of check issued-of -
General Journal -
-
October Journal of check issued-of -
General Journal
-
November Journal of check issued-of
General Journal Journal
-
December Journal of check issued-of
General Journal
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
RM - Office Equipment Account Code: 821

2012 Amount
Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
General Journal -
-
July CDJ OF -
General Journal -
-
August CDJ OF -
General Journal -
-
September CDJ OF -
General Journal -
-
October CDJ OF -
General Journal -
-
November CDJ OF -
General Journal -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
RM-Furniture & Fixtures Account Code: 822

2012 Amount
Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
General Journal -
-
July CDJ OF -
General Journal -
-
August CDJ OF -
General Journal -
-
September CDJ OF -
General Journal -
-
October CDJ OF -
General Journal -
-
November CDJ OF -
General Journal -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
RM I IT Equipment & Software Account Code: 823

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
-
February -
-
-
March -
-
-
April -
-
-
May -
-
-
June -
-
-
July -
-
-
August -
-
-
September CDJ OF -
General Journal -
-
October Journal of check issued-of -
General Journal -
-
November Journal of check issued-of -
General Journal Journal -
-
December Journal of check issued-of -
General Journal -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
RM - Motor Vehicles Account Code: 841

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
General Journal -
-
February -
-
-
OF March CDJ OF -
General Journal -
-
April CDJ OF -
Closing Entry -
-
May CDJ OF -
Closing Entries -
-
June CDJ OF -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF 210.00 210.00
General Journal 210.00 -
-
September CDJ OF -
General Journal -
-
October CDJ OF -
General Journal -
-
November CDJ OF 1,360.00 1,360.00
General Journal 1,360.00 -
-
December CDJ OF 320.00 320.00
General Journal 200.00 520.00
Closing Entries 520.00 -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Miscellaneous Expenses Account Code: 884

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January -
-
-
February CDJ OF -
General Journal -
Closing Entries -
-
March CDJ OF -
General Journal -
Closing Entries -
-
April CDJ OF -
General Journal -
Closing Entries -
-
May CDJ OF -
General Journal -
Closing Entries -
-
June CDJ OF -
General Journal -
Closing Entries -
-
July CDJ OF -
General Journal -
Closing Entries -
-
August CDJ OF -
General Journal -
Closing Entries -
-
September CDJ OF -
General Journal -
Closing Entries -
-
October CDJ OF -
General Journal -
Closing Entries -
-
November CDJ OF -
General Journal -
Closing Entries -
-
December CDJ OF -
General Journal 4,000.00 4,000.00
Closing Entries 4,000.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Taxes, Duties & Licenses Expenses Account Code: 891

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May CDJ OF -
General Journal -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September CDJ OF -
General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
5% Tax in lieu of Income Tax Account Code: 891-1

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal Journal -
Closing Entries -
-
Auugust General Journal -
Closing Entries -
-
September General Journal 641,529.66 641,529.66
Closing Entries 641,529.66 -
-
October General Journal 766,560.81 766,560.81
Closing Entries 766,560.81 -
-
November General Journal 569,441.61 569,441.61
Closing Entries 569,441.61 -
-
December General Journal 1,342,911.52 744,464.72 598,446.80
Closing Entries 598,446.80 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Lowtier Account Code: 891-2

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January Sales Journal -
CDJ PF -
General Journal -
Closing Entries -
February Sales Journal -
CDJ PF -
General Journal -
Closing Entries -
March Sales Journal -
CDJ PF -
General Journal -
Closing Entries -
April Sales Journal -
CDJ PF -
General Journal -
Closing Entries -
May Sales Journal -
CDJ PF -
General Journal -
Closing Entries -
June Sales Journal -
CDJ PF -
General Journal -
Closing Entries -
July Sales Journal -
CDJ PF 457,100.00 457,100.00
CDJ OF 457,100.00
General Journal 457,100.00
Closing Entries 457,100.00 -
August Sales Journal 9,070,015.00 9,070,015.00
CDJ PF 1,439,850.00 10,509,865.00
General Journal 10,509,865.00
Closing Entries 10,509,865.00 -
September Sales Journal 10,746,995.00 10,746,995.00
CDJ PF 2,470,250.00 13,217,245.00
General Journal 2,470,250.00 10,746,995.00
Closing Entries 10,746,995.00 -
October Sales Journal 8,663,121.00 8,663,121.00
CDJ PF 2,408,221.00 11,071,342.00
General Journal 2,408,221.00 8,663,121.00
Closing Entries 8,663,121.00 -
November Sales Journal 8,136,000.00 8,136,000.00
CDJ PF 1,585,900.00 9,721,900.00
General Journal 1,585,900.00 8,136,000.00
Closing Entries 8,136,000.00 -
December Sales Journal 8,156,314.00 8,156,314.00
CDJ PF 1,407,239.00 9,563,553.00
General Journal 1,407,239.00 8,156,314.00
Closing Entries 8,156,314.00 -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Fidelity Bond and Insurance Premium Account Code: 892

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ-OF -
Closing Entries -
-
February -
-
-
March -
-
-
April -
-
-
May CDJ OF -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July CDJ OF -
Closing Entries -
-
August CDJ OF 6,750.00 6,750.00
Closing Entries 6,750.00 -
-
September CDJ OF -
Closing Entries -
-
October CDJ OF -
Closing Entries
-
November CDJ OF
Closing Entries
-
December CDJ OF
Closing Entries -
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Insurance Expenses Account Code: 893

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entry -
-
February CDJ OF -
Closing Entry -
-
March CDJ OF -
Closing Entry -
-
April CDJ OF -
Closing Entry -
-
May CDJ OF -
Closing Entry -
-
June CDJ OF -
Closing Entry -
-
July CDJ OF -
Closing Entry -
-
August CDJ OF -
Closing Entry -
-
September CDJ OF -
Closing Entry -
-
October CDJ OF -
Closing Entry
-
November CDJ OF
Closing Entry
-
December CDJ OF
Closing Entry
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Depreciation - Other Leasehiold Improvementsd Account Code 920

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Depreciation - Office Equipment Account Code: 921

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Depreciation - Furnitures & Fixtures Account Cod 922

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Depreciation - IT Equipment & Software Account Code 923

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Depreciation - Motor Vehicles Account Code: 941

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Depreciation - Other Property & Plant Equipment Account Code: 950

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
Closing Entries -
-
February General Journal -
Closing Entries -
-
March General Journal -
Closing Entries -
-
April General Journal -
Closing Entries -
-
May General Journal -
Closing Entries -
-
June General Journal -
Closing Entries -
-
July General Journal -
Closing Entries -
-
August General Journal -
Closing Entries -
-
September General Journal -
Closing Entries -
-
October General Journal -
Closing Entries -
-
November General Journal -
Closing Entries -
-
December General Journal -
Closing Entries -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Other MOOE Account Code: 969

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
-
February CDJ OF -
General Journal -
-
March CDJ OF -
General Journal -
-
April CDJ OF -
General Journal -
-
May CDJ OF -
General Journal -
-
June CDJ OF -
General Journal -
-
July CDJ OF -
General Journal -
-
August CDJ OF -
General Journal -
-
September CDJ OF -
General Journal -
-
October CDJ OF -
General Journal -
-
November CDJ OF -
General Journal -
-
December CDJ OF -
General Journal -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Draw Allowance Account Code: 969-4

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January General Journal -
-
February General Journal -
-
March General Journal -
-
April General Journal -
-
May General Journal -
-
June General Journal -
-
July CDJ - OF 3,600.00 3,600.00
Closing Entries 3,600.00 -
-
August General Journal -
-
September General Journal -
-
October General Journal -
-
November General Journal -
-
December General Journal -
-
-
 GENERAL LEDGER
PHILIPPINE CHARITY SWEEPSTAKES OFFICE
WESTERN SAMAR BRANCH
Fund:
Bank Charges Account Code 971

2012 Amount
Date Particulars Ref Debit Credit Balance
Beginning Balance -
January CDJ OF -
Closing Entries -
-
February CDJ OF -
General Journal -
-
March CDJ OF -
General Journal -
-
April CDJ OF -
General Journal -
-
May CDJ OF -
General Journal -
-
June General Journal 5,250.00 5,250.00
Closing Journal 5,250.00 -
-
July CDJ OF -
General Journal -
-
August CDJ OF -
General Journal -
-
September CDJ OF -
General Journal -
-
October General Journal -
Closing Entries -
-
November CDJ OF -
General Journal -
-
December CDJ OF -
General Journal -
-
-