Personal Finance - Book of Accounts

JUNIOR FINANCE EXECUTIVES
Dubinan East, Santiago City

POST CLOSING TRIAL BALANCE
As of December 31, 2023
Account Name Account Code Debit Credit
Cash - Collecting Officers 1 01 01 010 - -

Petty Cash 1 01 01 020 - -
Cash in Bank - Local Currency, MDS Account 1 01 04 040 - -
Cash in Bank - Local Currency, Current Account 1 01 02 020 - -
Account Receivable 1 03 01 010 - -
Due from Officers and Employees 1 03 05 020 - -
Other Receivables 1 03 05 990 - -
Office Supplies Inventory 1 04 04 010 - -
Drugs and Medicines Inventory 1 04 04 060 - -
Fuel, Oil and Lubricants Inventory 1 04 04 080 - -
Textbooks and Instructional Materials Inventory 1 04 04 100 - -
Construction Materials Inventory 1 04 04 130 - -
Other Supplies Inventory 1 04 04 990 - -
Land 1 06 01 010 - -
Land Improvements 1 06 02 010 - -
Accumulated Depreciation-Land Improvement 1 06 02 011 - -
Buildings 1 06 04 010 - -
Accumulated Depreciation-Office Building 1 06 04 012 - -
School Buildings 1 06 04 020 - -
Accumulated Depreciation-School Buildings 1 06 04 021 - -
Other Structures 1 06 04 990 - -
Accumulated Depreciation-Other Structures 1 06 04 991 - -
Machinery 1 06 05 010 - -
Accumulated Depreciation-Machinery 1 06 05 011 - -
Office Equipment 1 06 05 020 - -
Accumulated Depreciation-Office Equipment 1 06 05 021 - -
Construction and Heavy equipment 1 06 05 080 - -
Accumulated Depreciation-Const. & Heavy Equipment 1 06 05 081 - -
Information and Communication Technology Equipment 1 06 05 030 - -
Accumulated Depreciation-IC Technology Equipment 1 06 05 031 - -
Technical and Scientific Equipment 1 06 05 140 - -
Accumulated Depreciation-Tech. & Scien. Equipment 1 06 05 141 - -
Other Machineries and Equipment 1 06 05 990 - -
Accumulated Depreciation-Other Mach. & Equipment 1 06 05 991 - -
Motor Vehicles 1 06 06 010 - -
Accumulated Depreciation-Motor Vehicles 1 06 06 011 - -
Furnitures and Fixtures 1 06 07 010 - -
Accumulated Depreciation-Furniture & Fixtures 1 06 07 011 - -
Books 1 06 07 020 - -
Accumulated Depreciation-Books 1 06 07 021 - -
Construction in Progress - Building and Other Structures 1 06 10 030 - -
Other Property, Plant and Equipment 1 06 99 990 - -
Accumulated Depreciation-Other Prop., Plant & Equipment 1 06 99 991 - -
Page 1 of 39
JUNIOR FINANCE EXECUTIVES
Dubinan East, Santiago City
POST CLOSING TRIAL BALANCE
As of December 31, 2023
Account Name Account Code Debit Credit
Accounts Payable 2 01 01 010 - -

Due to Officer and Employees 2 01 01 020 - -
Due to BIR 2 02 01 010 - -
Due to GSIS 2 02 01 020 - -
Due to Pag-ibig 2 02 01 030 - -
Due to Philhealth 2 02 01 040 - -
Due to GOCC's 2 02 01 060 - -
Due to Bureaus 2 03 01 020 - -
Due to Operating Units 2 03 01 040 - -
Other Payables 2 99 99 990 - -
Accumulated Surplus/(Deficit) 3 01 01 010 1,630.00 -
TOTAL 1,630.00 -
1,630.00
Certified correct:
VEL JUNE C. DE LEON

Accountant I
Page 2 of 39
UNIVERSITY OF LA SALETE
COLLEGE OF BUSINESS EDUCATION
PERSONAL FINANCE MM
ACADEMIC YEAR 2023-2024
As at January, 2024
Account Name Account Code Debit Debit Totals Credit Totals Credit
CASH 1 01 01 010 - 5,940.00 5,940.00 -

Petty Cash 1 01 01 020 - - - -
Other Payables 2 99 99 990 - - - -
SAVINGS 3 01 01 010 1,630.00 1,630.00 - -
Page 3 of 39
Account Name Account Code Debit Debit Totals Credit Totals Credit
Other Expense 5 02 03 010 1,590.00 1,590.00 - -

Accountable Forms Expenses 5 02 03 020 - - - -
Allowance 5 02 03 070 - - 5,940.00 5,940.00
Food Expense 5 02 99 050 2,660.00 2,660.00 - -
Membership Dues and Contributions to Organizations 5 02 99 060 - - - -
Subscription Expenses 5 02 99 070 - - - -
School Supplies Expense 5 02 99 090 60.00 60.00 - -
TOTAL 5,940.00 11,880.00 11,880.00 5,940.00

-
Certified correct:
JAY MAR R. CABUGAO

Treasurer
Page 4 of 39
Page 5 of 39
UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
ACADEMIC YEAR 2023-2024
TRIAL BALANCE
As at January, 2024
ACCOUNT NAME ACCOUNT CODE DEBIT CREDIT
Cash 101 - -
Petty Cash 102 - -
Cash - Gcash 104 - -
Account Receivable 105 - -
Office Supplies Inventory 106 - -
Office Equipment 107 - -
Accumulated Depreciation-Office Equipment 108 - -
Advances to CBE Officers 109 - -
Accounts Payable 201 - -
savings 301 1,630.00 -
Membership Fee 401 - -
Fines and Penalties 402 - -
Other Income 403 - -
Other Expense 501 1,590.00 -
Allowance 502 - 5,940.00
Postage and Deliveries 504 - -
Printing and Binding Expenses 506 - -
Transportation and Delivery Expenses 508 - -
Food Expense 509 2,660.00 -
School Supplies Expense 510 60.00 -
Depreciation-Machinery and Equipment 511 - -
TOTAL 5,940.00 5,940.00
-
Certified correct:
JAY MAR R. CABUGAO

Treasurer
GENERAL FUND
WORKING TRIAL BALANCE
For the month ended August 30, 2014
SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES

Calaocan, Santiago City
Account Name Account Code
Cash 101
Petty Cash 102
Accounts Payable 201
Savings 301
Membership Fee 401
Fines and Penalties 402
Other Income 403
Other Expense 501
Allowance 502
Postage and Deliveries 504
Telephone Expenses - Mobile 505
Printing and Binding Expenses 506
Transportation and gas Expense 508
Food Expense 509
School Supplies expense 510
Depreciation-Machinery and Equipment 511
NERAL FUND
G TRIAL BALANCE
h ended August 30, 2014
Debit Debit Totals Credit Totals Credit
- 5,940.00 5,940.00 -
- - - -
- - - -
1,630.00 1,630.00 - -
- - - -
- - - -
- - - -
1,590.00 1,590.00 - -
- - 5,940.00 5,940.00
- - - -
- - - -
- - - -
- - - -
2,660.00 2,660.00 - -
60.00 60.00 - -
- - - -
5,940.00 11,880.00 11,880.00 5,940.00

- -
beg bal
Debit Totals Credit Totals GENERAL JOURNAL
DR. CR.
- - 5,940.00 5,940.00
- - - -
- - - -
- - 1,630.00 -
- - - -
- - - -
- - - -
- - 1,590.00 -
- - - 5,940.00
- - - -
- - - -
- - - -
- - - -
- - 2,660.00 -
- - 60.00 -
- - - -
- -
-
11,880.00 11,880.00
-
CASH
CHECK DISBURSEMENTS
CASH RECEIPTS JOURNAL DISBURSEMENTS
JOURNAL
DR. CR. DR. CR. JOURNALCR.
DR.
- - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - -
- -
Account Code Sum of Amount
5 02 02 010 04
Total Result
SSP/IGP
CASH DISBURSEMENT JOURNAL
For the year ended December 2022
CREDIT DEBIT
SUNDRY SUNDRY
DATE JEV NO. RD NO. NAME OF DISBURSING OFFICER
Account 412 413 414 415 Account
103 P Amount P Amount
Code Code
NONE NONE NONE
Certified correct:
CHARIES FAITH L. DE LEON

Accountant I
SSP/IGP 111
CHECK DISBURSEMENT JOURNAL
For the month of May, 2022
CREDIT DEBIT
DATE JEV NO. DV NO. CHECK NO. NAME OF PAYEE SUNDRY SUNDRY
1 01 02 020 2 02 01 010
Account Code P Amount Account Code P Amount
Page 13 of 39
CREDIT DEBIT
1 01 02 020 2 02 01 010
Page 14 of 39
CREDIT DEBIT
1 01 02 020 2 02 01 010
Page 15 of 39
CREDIT DEBIT
1 01 02 020 2 02 01 010
TOTAL - - - -
Certified Correct:
Page 16 of 39
SSP/IGP
CASH RECEIPTS JOURNAL
COLLECTIONS DEPOSITS
DEBIT DEBIT CREDIT
NAME OF COLLECTING
DATE JEV NO. RCD NO. PARTICULARS SUNDRY SUNDRY
OFFICER
1 01 01 010 1 01 02 020 1 01 01 010
April, 2022 2022-04 FRENZ JAN MIGUEL Cash - Collecting Officers

(Cashier Desk) School Fees
Training Fee 4 02 02 010 01
Library Fee 4 02 02 010 02
Medical Fee 4 02 02 010 03
TSEC Fee 4 02 02 010 04
Student Publication 4 02 02 010 05
Student ID 4 02 02 010 06
Student Support Services 4 02 02 010 07
Examination Fees 4 02 02 030
Income from Hostels/ Dormitories
Dormitory 4 02 02 130 01
Lodging 4 02 02 130 02
Rent Income
Stall 4 02 02 050 01
Function 4 02 02 050 02
Others 4 02 02 050 03
Other Business Income
Forms-Certification/OTR/Form 137 4 02 02 990 01
Others 4 02 02 990 03
Others - PSC 2021 4 02 02 990 03
Others - Agri-Business Center 4 02 02 990 03 02
Accounts Receivable
TESDA PO Isabela - UAQTEA Diploma 1 03 01 010
TESDA PO Isabela - UAQTEA 1 03 01 010
TESDA PO Nueva Vizcaya 1 03 01 010
Due from Officers and Employees 1 03 05 020
Due from NGA 1 03 03 010
Receivable - Disallowance/Charges 1 03 05 010
Other Receivables 1 03 05 990
Income From Donations in Cash 4 04 02 010
School Fee - Scholarship Fee 4 02 02 010 09 01
Examination Fees - Scholarship 4 02 02 030 02
Unearned Revenue 2 05 02 990
Due to NGAS 2 02 01 050
Advances to Officers and Employees 1 99 01 040
Advances to Special Disbursing Officer 1 99 01 030
Petty Cash 1 01 01 020
Traveling Expenses-Local 5 02 01 010
Other Payables - Refund Health Card 2 99 99 990
Cash In Bank-Local Currency, Current Account

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

Accountant I
PERSONAL FINANCE MM
GENERAL JOURNAL
AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Sep. 2023
2023-09-0011 CASH 101 500.00
ALLOWANCE 502 500.00
OTHER EXPENSES 501 150.00

CASH 101 150.00
2023-09-0013 FOOD EXPENSE 509 50.00

SCHOOL SUPPLIES EXPENSE 510 60.00
OTHER EXPENSE 501 45.00

CASH 101 155.00
2023-09-0014 CASH 101 200.00

FOOD EXPENSE 509 70.00

CASH 101 70.00
2023-09-0015 OTHER EXPENSE 501 50.00

CASH 101 210.00
2023-09-0018 CASH 101 500.00


CASH 101 305.00
2023-09-0020 OTHER EXPENSE 501 50.00

CASH 101 220.00
CASH 101 90.00

ALLOWANCE 502 90.00
2023-09-0021 FOOD EXPENSE 509 130.00

CASH 101 180.00
2023-09-025 CASH 101 100.00


CASH 101 20.00
SAVINGS 301 80.00

CASH 101 80.00
2023-09-026 CASH 101 100.00


CASH 101 70.00
SAVINGS 301 30.00

CASH 101 30.00
2023-09-027 CASH 101 150.00


CASH 101 50.00
SAVINGS 301 100.00

CASH 101 100.00
2023-09-028 CASH 101 100.00


CASH 101 50.00

CASH 101 20.00
SAVINGS 301 30.00

CASH 101 30.00
2023-09-0029 CASH 101 150.00

SAVINGS 301 150.00

CASH 101 150.00
2023-10-002 CASH 101 100.00

Page 19 of 39
PERSONAL FINANCE MM
GENERAL JOURNAL
AMOUNT
DEBIT CREDIT
CASH 101 70.00
SAVINGS 301 30.00

CASH 101 30.00
2023-010-003 CASH 101 100.00


CASH 101 50.00
SAVINGS 301 50.00

CASH 101 50.00
2023-010-004 CASH 101 100.00


CASH 101 70.00
SAVINGS 301 30.00

CASH 101 30.00
2023-10-005 CASH 101 100.00


CASH 101 50.00
SAVINGS 301 50.00

CASH 101 50.00
2023-10-008 CASH 101 100.00


CASH 101 60.00
SAVINGS 301 40.00

CASH 101 40.00
2023-10-009 CASH 101 100.00


CASH 101 20.00

CASH 101 50.00
SAVINGS 301 30.00

CASH 101 30.00
2023-10-010 CASH 101 100.00


CASH 101 80.00
SAVINGS 301 20.00

CASH 101 20.00
2023-10-011 CASH 101 100.00


CASH 101 100.00
2023-10-016 CASH 101 100.00


CASH 101 80.00
SAVINGS 301 20.00

CASH 101 20.00
2023-10-017 CASH 101 100.00


CASH 101 60.00

CASH 101 20.00
SAVINGS 301 20.00

CASH 101 20.00
2023-10-018 CASH 101 100.00


CASH 101 20.00

CASH 101 50.00
SAVINGS 301 30.00

CASH 101 30.00
2023-10-019 CASH 101 100.00


CASH 101 80.00
SAVINGS 301 20.00

CASH 101 20.00
2023-10-023 CASH 101 100.00


CASH 101 70.00
SAVINGS 301 30.00

CASH 101 30.00
10/24/2023 CASH 101 100.00


CASH 101 10.00

CASH 101 70.00
SAVINGS 301 20.00

CASH 101 20.00
10/25/2023 CASH 101 100.00


CASH 101 10.00

CASH 101 60.00
SAVINGS 301 30.00

CASH 101 30.00
2023-26-10 CASH 101 100.00


CASH 101 10.00

CASH 101 60.00
SAVINGS 301 30.00

CASH 101 30.00
10/27/2023 CASH 101 150.00


CASH 101 100.00
SAVINGS 301 50.00

CASH 101 50.00
10/30/2023 CASH 101 100.00

Page 20 of 39
PERSONAL FINANCE MM
GENERAL JOURNAL
AMOUNT
DEBIT CREDIT
CASH 101 20.00

CASH 101 50.00
SAVINGS 301 30.00

CASH 101 30.00
2023-11-003 CASH 101 100.00


CASH 101 100.00
2023-11-006 CASH 101 100.00


CASH 101 70.00
SAVINGS 301 30.00

CASH 101 30.00
2023-11-007 CASH 101 100.00


CASH 101 80.00
SAVINGS 301 20.00

CASH 101 20.00
2023-11-008 CASH 101 100.00


CASH 101 50.00

CASH 101 30.00
SAVINGS 301 20.00

CASH 101 20.00
2023-11-009 CASH 101 100.00


CASH 101 60.00
SAVINGS 301 40.00

CASH 101 40.00
11/13/2023 CASH 101 100.00


CASH 101 70.00
SAVINGS 301 30.00

CASH 101 30.00
2023-11-014 CASH 101 100.00


CASH 101 100.00
11/15/2023 CASH 101 100.00


ALLOWANCE 101 80.00
SAVINGS 301 20.00

101 20.00
2023-11-016 CASH 101 100.00


CASH 101 50.00
SAVINGS 301 50.00

CASH 101 50.00
2023-11-020 CASH 101 100.00

SAVINGS 301 100.00

CASH 101 100.00
2023-11-021 CASH 101 100.00


CASH 101 50.00
SAVINGS 301 50.00

CASH 101 50.00
2023-11-022 CASH 101 100.00


CASH 101 70.00
SAVINGS 301 30.00

CASH 101 30.00
2023-11-024 CASH 101 100.00


CASH 101 60.00
SAVINGS 301 40.00

CASH 101 40.00
2023-11-027 CASH 101 100.00


CASH 101 90.00
SAVINGS 301 10.00

CASH 101 10.00
2023-11-028 CASH 101 100.00


CASH 101 50.00
SAVINGS 301 50.00

CASH 101 50.00
2023-11-029 CASH 101 100.00


CASH 101 100.00
2023-12-004 CASH 101 100.00


CASH 101 50.00
SAVINGS 301 50.00

CASH 101 50.00
2023-12-005 CASH 101 100.00


CASH 101 70.00
savings 301 30.00

CASH 101 30.00
2023-12-006 CASH 101 100.00

Page 21 of 39
PERSONAL FINANCE MM
GENERAL JOURNAL
AMOUNT
DEBIT CREDIT
CASH 101 90.00
savings 301 10.00

CASH 101 10.00
2023-12-011 CASH 101 100.00


CASH 101 70.00
SAVINGS 301 30.00

CASH 101 30.00
2023-12-012 CASH 101 100.00


CASH 101 50.00
savings 301 50.00

CASH 101 50.00
2023-12-014 CASH 101 100.00


CASH 101 50.00
savings 301 50.00

CASH 101 50.00
Page 22 of 39
PERSONAL FINANCE MM
GENERAL JOURNAL
AMOUNT
DEBIT CREDIT
Page 23 of 39
PERSONAL FINANCE MM
GENERAL JOURNAL
AMOUNT
DEBIT CREDIT
Page 24 of 39
PERSONAL FINANCE MM
GENERAL JOURNAL
AMOUNT
DEBIT CREDIT
TOTAL 11,880.00 11,880.00

-
Page 25 of 39
PERSONAL FINANCE MM
GENERAL JOURNAL
AMOUNT
DEBIT CREDIT
Certified correct:
Treasurer
Page 26 of 39
Annex A

PERSONAL FINANCE MM
STATEMENT OF FINANCIAL POSITION
As at January 31, 2024
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents P0.00
Receivable P0.00
Inventories P0.00
TOTAL CURRENT ASSETS P0.00
NON-CURRENT ASSETS
Property, Plant and Equipment - net P0.00
Other Assets P0.00
TOTAL NON-CURRENT ASSETS P0.00
TOTAL ASSETS P0.00
LIABILITIES & EQUITY
CURRENT LIABILITIES
Financial Liabilities P0.00
Inter-Agency Payables P0.00
Intra-Agency Payables P0.00
Unearned Revenue P0.00
Other Payables P0.00
TOTAL LIABILITES P0.00
NET ASSETS/ E Q U I T Y
CBE, Capital (4,310.00)
TOTAL LIABILITES and NET ASSETS/EQUITY (4,310.00)
Prepared by: Certified Correct by:
Jaypee Fernan M. Ramirez

Student Faculty
Annex A1
University of La Salette
College of Business Education
PERSONAL FINANCE MM
ASSETS
Current Assets
Cash and Cash Equivalents P0.00
Cash on Hand P0.00

Cash P0.00
Petty Cash P0.00
Cash in Bank - Local Currency P0.00

Cash in Bank - Local Currency, Current Account P0.00
Treassury/Agency Cash Accounts P0.00

Cash- Treasury/Agency Deposit, Regular P0.00
Cash- Modified Disbursement System (MDS), Regular P0.00
Receivables P0.00
Loans and Receivable Accounts P0.00

Accounts Receivable P0.00
Allowance for Impairment-Accounts Receivable P0.00
Inter - Agency Receivables P0.00

Due from NGAs P0.00
Due from GOCCs P0.00
Due from LGUs P0.00
Intra - Agency Receivables P0.00

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

Receivables - Disallowances/Charges P0.00
Other Receivables P0.00
Inventories P0.00
Supplies P0.00
Other Supplies and Materials for Distribution P0.00
Office Supplies Inventory P0.00
Accountable Forms, Plates and Stickers Inventory P0.00
Animal/Zoological Supplies Inventory P0.00
Food Supplies Inventory P0.00
Drugs and Medicines Inventory P0.00
Medical, Dental and Laboratory Supplies Inventory P0.00
Fuel, Oil, and Lubricants Inventory P0.00
Agricultural and Marine Supplies Inventory P0.00
Textbooks and Instructional Materials Inventory P0.00
Construction Materials Inventory P0.00
Other Supplies and Materials Inventory P0.00
Semi-Expendable Office Equipment P0.00
Semi-Expendable Other Machinery and Equipment P0.00
TOTAL CURRENT ASSETS P0.00
Page 28 of 39
Non - Current Assets

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

Advances
Advances for Operating Expenses P0.00
Advances for Payroll P0.00
Advances for Special Disbursing Officer P0.00
Advances to Officers and Employees P0.00
Prepayments
Prepaid Rent P0.00
Prepaid Insurance P0.00
Prepaid Interest P0.00
Advances to Contractors P0.00
Other Prepayments P0.00
Other Assets P0.00
Deposits
Deposit on Letters of Credit P0.00
Guaranty Deposits P0.00
TOTAL NON CURRENT ASSETS P0.00
Page 29 of 39
TOTAL ASSETS P0.00
Page 30 of 39
LIABILITIES
LIABILITIES
Financial Liabilities P0.00
Accounts Payable P0.00
Due to Officers and Employees P0.00
Interest Payable P0.00
Inter-Agency Payables P0.00

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

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

Other Unearned Revenue P0.00

TOTAL LIABILITES P0.00
EQUITY
NET ASSESTS/EQUITY
Accumulated Surplus (Deficit)
Accumulated Surplus (Deficit)
Accumulated Surplus (Deficit) (4,310.00)
TOTAL EQUITY (4,310.00)
TOTAL LIABILITIES AND EQUITY (4,310.00)
Jaypee Fernan M. Ramirez

Student Instructor
Page 31 of 39
Annex B1

Dubinan, Santiago City
PERSONAL FINANCE MM
STATEMENT OF FINANCIAL PERFORMANCE
For the year ending December 31, 2022
REVENUE
Service and Business Income
Permit Fees
Registration Fees -
Other Service Income -
Total Service Income -
Business Income
Membership Fees, Fines -
Examination Fees -
Seminar/Training Fees -
Rent/Lease Income -
Income from Hotels/Dormitories and Other Like Facilities -
Sales Revenue -
Other Business Income -
Other Business Income (Agri-Business Center) -
Total Business Income -
Shares, Grants and Donations

Income From Donations in Cash -
Total Shares, Grants and Donations -
Gains
Gain on Sale of PPE -
Other Gains -
Total Gains -
Other Non-Operating Income

Sale of Unserviceable Property -
Total Other Non-Operating Income -
TOTAL REVENUE -
Less: Current Operating Expenses
Personnel Services
Salaries and Wages
Salaries and Wages-Regular Pay -
Salaries and Wages-Casual/Contractual -
Total Salaries and Wages -
Page 32 of 39 SFP Annex B1

Other Compensation
Peronnel Economic and Relief Allowance (PERA) -
Representation Allownce (RA) -
Transportation Allowance (TA) -
Clothing/Uniform Allowance -
Subsistence Allowance -
Laundry Allowance -
Quarters Allowance -
Productivity Incentive Allowance -
Honoraria -
Overtime and Night Pay -
Hazard Pay -
Longevity Pay -
Year End Bonus -
Cash Gift -
Other Bonuses and Allowances -
Total Other Compensation -

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

Other Personnel Benefit
Retirement Gratuity -
Terminal Leave Benefits -
Other Personnel Benefits -
Total Other Personnel Benefit -
TOTAL PERSONNEL SERVICES -

Maintenance and Other Operating Expenses
Travelling Expenses
Travelling Expenses - Local -
Travelling Expenses - Foreign -
Total Travelling Expenses -
Training and Scholarship Expenses
Training Expenses -
Scholarship Grants Expenses -
Total Training and Scholarship Expenses -
Supplies and Materials Expenses
Office Supplies Expense 1,590.00
Accountable Forms Expenses -
Animal/Zoological Supplies Expenses -
Food Supplies Expense -
Drugs and Medicines Expenses -
Medical, Dental and Laboratory Supplies Expense -
Fuel, Oil and Lubricants Expense -
Agricultural and Marine Supplies Expenses -
Texbooks and Instructional Materials Expenses -
Semi-Expendable Machinery and Equipment Expenses -
Semi-Expendable Furniture, Fixtures and Books Expenses -
Other Supplies and Materials Expense -
Total Supplies and Materials Expenses 1,590.00

Utility Expenses
Water Expense -
Electricity Expense -
Total Utility Expenses -
Communication Expenses
Postage and Courier Services -
Telephone Expenses -
Internet Subscription Expenses -
Cable, Satellite, Telegraph and Radio Expenses -
Total Communication Expenses -
Award/Rewards and Prizes
Awards/Rewards Expenses -
Prizes -
Total Award/Rewards and Prizes -
Survey, Research, Exploration and Development Expenses
Survey Expenses
Total Survey, Research, Exploration and -
Development Expenses -
Confidential, Intelligence and Extraordinary Expenses
Extraordinary and Miscellaneous
Total Confidential, Expenses
Intelligence and -
Extraordinary Expenses -
Professional Services
Legal Services -
Consultancy Services -
Other Professional Services -
Total Professional Services -
General Services
Environment/Sanitary Services -
Janitorial Services -
Security Services -
Other General Services -
Total General Services -
Repairs and Maintenance
Repairs and Maintenance - Land Improvements -
Repairs and Maintenance - Infrastructure Assets -
Repairs and Maintenance - Buildings and Other Structures -
Repairs and Maintenance - Machinery and Equipment -
Repairs and Maintenance - Transportation Equipment -
Repairs and Maintenance - Furnitures and Fixtures -
Repairs and Maintenance - Leased Assets Improvements -
Repairs and Maintenance - Leased Assets Improvements -
Repairs and Maintenance - Other Property, Plant and Equipment -
Total Repairs and Maintenance -
Taxes, Insurance Premiums and Other Fees
Fidelity Bond Premiums -
Taxes, Duties and Licences -
Insurance
Total Taxes,Expenses
Insurance Premiums and Other -
Fees -
Other Maintenance and Operating Expenses
Advertising Expenses -
Printing and Publication Expenses -
Representations Expenses -
Transportation and Delivery Expenses -
Rent/Lease Expenses 2,660.00
Membership Dues and contributions to Organizations -
Subscriptions Expenses -
Other Maintenance and Operating Expenses 60.00
Total Other Maintenance and Operating Expenses 2,720.00
TOTAL MAINTENANCE AND OTHER OPERATING EXPENSES 4,310.00

Financial Expenses
Bank Charges -
Other Financial Charges -
Total FinancialExpenses -
NON-CASH EXPENSES
Depreciation
Depreciation - Land Improvements -
Depreciation - Buildings and Other Structures -
Depreciation - Machinery and Equipment -
Depreciation - Transportation Equipment -
Depreciation - Furniture, Fixtures and Books and other PPE -
Impairement Loss
Impairment Loss-Accounts Receivable -
Impairement Loss - Property, Plant and Equipment -
Total Non-Cash Expenses -
CURRENT OPERATING EXPENSES 4,310.00
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS (4,310.00)

Financial Assistance/Subsidy From NGAs, LGUs, GOCCs
Subsidy from National Government -
Subsidy from Central Office -
Total Financial Assistance/Subsidy from
NGAs,
Less: Financial LGUs, GOCCs
Assistance/Subsidy to NGAs, LGUs, GOCCs, -
NGOs/POs
Subsidy to National Gov't Agencies -
Financial Assistance
Total Financial to NGAs
Assistance/Subsidy from -
NGAs, LGUs, GOCCs -
NET FINANCIAL ASSISTANCE/SUBSIDY -
SURPLUS/(DEFICIT) FOR THE PERIOD (4,310.00)
Maria Princes Nicole P. Agpalza Jaypee Fernan M. Ramirez

CBE, Treasurer CBE, Adviser

Annex B

PERSONAL FINANCE MM
REVENUE
Membership Fee, Fines and Penalties and Other I P0.00
Total Revenue P0.00
Less: Current Operating Expenses

Operating Expenses P4,310.00
Admin. Expenses P0.00
Non-Cash Expenses P0.00
Total Current Operating Expenses P4,310.00
Surplus/(Deficit) from Current Operations (P4,310.00)
Net Financial Assistance/Subsidy P0.00
Surplus/(Deficit) for the period (P4,310.00)
JAY MAR R. CABUGAO Jaypee Fernan M. Ramirez

Student Instructor
Annex D
PERSONAL FINANCE MM
STATEMENT OF CHANGES IN NET ASSETS/EQUITY
for the year ended December 31, 2023
Ending Balance at September, 2023

Changes in accounting policy -
Prior Period
Adjustments/Unrecorded Income
and Expenses -
Prior Period
Adjustments/Unrecorded Income
and Expenses (Other
Adjustments) -
Unrecorded Receipt of Toolkits for FY 2021 (net) -
-
Restated balance -
Changes in Net Assets/Equity for the Calendar Year

Adjustment of net revenue
recognized directly in net
assets/equity -
Surplus for the period (4,310.00)
Total Recognized revenue and
expense for the period (4,310.00)
Others -
Balance at December 31, 2023 (4,310.00)
Prepared: Certified Correct:
JAY MAR R. CABUGAO JAYPEE FERNAN M. RAMIREZ

Student
Approved by:
JAYPEE FERNAN M. RAMIREZ

Instructor
ANNEX C1
PERSONAL FINANCE MM
STATEMENT OF CASH FLOWS
FOR THE QUARTER ENDING DECEMBER 31, 2023
January February March April May June July August September October November December ADJUSTMENT
Cash Flows From Operating Activities
Cash Inflows
Collection of Income/Revenues P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P2,920.00 P3,020.00 P2,730.00 P1,460.00 P10,130.00
Collection of allowances P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P2,530.00 P2,490.00 P2,240.00 P1,240.00 P8,500.00
Collection of savings P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P390.00 P530.00 P490.00 P220.00 P1,630.00
Collection of other income P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
Total Cash Inflows P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P2,920.00 P3,020.00 P2,730.00 P1,460.00 P10,130.00
Cash Outflows
Payment of Expenses - - - - - - - - 1,450.00 1,250.00 1,110.00 380.00 4,190.00

print and school Supplies Expense P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P60.00 P0.00 P0.00 P0.00 P60.00
Other Expense P0.00 P0.00 P0.00 P0.00 P0.00 P560.00 P370.00 P350.00 P0.00 P1,280.00
food expenses P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P830.00 P880.00 P760.00 P380.00 P2,850.00
Increase (Decrese) in Cash and Cash Equivalents - - - - - - - - 1,470.00 1,770.00 1,620.00 1,080.00 5,940.00
Effects of Exchange Rate Changes on Cash and Cash Equivalents - - - - - - - - - - - - -
Cash and Cash Equivalents, January 1, 2022 - - - - - - - - - - - - -
Cash and Cash Equivalents, March 31, 2023 - - - - - - - - 1,470.00 1,770.00 1,620.00 1,080.00 5,940.00
Prepared by:
JAY MAR R. CABUGAO

Student
Certified Correct by:
JAYPEE FERNAN M. RAMIREZ

Instructor
SCF Page 38 of 39
Annex C
PERSONAL FINANCE MM
STATEMENT OF CASH FLOWS
FOR THE QUARTER ENDING DECEMBER 31, 2023
Cash Flows From Operating Activities
Cash Inflows
Collection of Income/Revenues 10,130.00
Total Cash Inflows 10,130.00
Cash Outflows
Payment of Expenses 4,190.00
Total Cash Outflows 4,190.00
Net Cash Provided by (Used in) Operating Activities 5,940.00
Increase (Decrease) in Cash and Cash Equivalents 5,940.00
Effects of Exchange Rate Changes on Cash and Cash Equivalents -
Cash and Cash Equivalents, January 1 -
Cash and Cash Equivalents, September 30 5,940.00
Prepared by: Certified Correct:
JAY MAR R. CABUGAO Jaypee Fernan M. Ramirez

Student Instructor
SCF Page 39 of 39

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JUNIOR FINANCE EXECUTIVES

Dubinan East, Santiago City

Account Name Account Code Debit Credit

Cash - Collecting Officers 1 01 01 010 - -

Account Name Account Code Debit Credit

Accounts Payable 2 01 01 010 - -

VEL JUNE C. DE LEON

CASH 1 01 01 010 - 5,940.00 5,940.00 -

Other Expense 5 02 03 010 1,590.00 1,590.00 - -

TOTAL 5,940.00 11,880.00 11,880.00 5,940.00

JAY MAR R. CABUGAO

ACCOUNT NAME ACCOUNT CODE DEBIT CREDIT

JAY MAR R. CABUGAO

SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES

Account Name Account Code

Debit Debit Totals Credit Totals Credit

5,940.00 11,880.00 11,880.00 5,940.00

NONE NONE NONE

CHARIES FAITH L. DE LEON

CHARIES FAITH L. DE LEON

April, 2022 2022-04 FRENZ JAN MIGUEL Cash - Collecting Officers

Cash In Bank-Local Currency, Current Account

Certified Correct by:

OTHER EXPENSES 501 150.00

2023-09-0013 FOOD EXPENSE 509 50.00

OTHER EXPENSE 501 45.00

2023-09-0014 CASH 101 200.00

FOOD EXPENSE 509 70.00

2023-09-0015 OTHER EXPENSE 501 50.00

2023-09-0018 CASH 101 500.00

OTHER EXPENSE 501 215.00

2023-09-0020 OTHER EXPENSE 501 50.00

CASH 101 90.00

2023-09-0021 FOOD EXPENSE 509 130.00

2023-09-025 CASH 101 100.00

FOOD EXPENSE 509 20.00

SAVINGS 301 80.00

2023-09-026 CASH 101 100.00

FOOD EXPENSE 509 70.00

SAVINGS 301 30.00

2023-09-027 CASH 101 150.00

FOOD EXPENSE 509 50.00

SAVINGS 301 100.00

2023-09-028 CASH 101 100.00

OTHER EXPENSE 501 50.00

FOOD EXPENSE 509 20.00

SAVINGS 301 30.00

2023-09-0029 CASH 101 150.00

SAVINGS 301 150.00

2023-10-002 CASH 101 100.00

SAVINGS 301 30.00

2023-010-003 CASH 101 100.00

FOOD EXPENSE 509 50.00

SAVINGS 301 50.00

2023-010-004 CASH 101 100.00

FOOD EXPENSE 509 70.00

SAVINGS 301 30.00

2023-10-005 CASH 101 100.00