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 37
 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 1,830.00 -

TOTAL 1,830.00 -
1,830.00

Certified correct:

VEL JUNE C. DE LEON

Accountant I

Page 2 of 37
 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 - Collecting Officers 1 01 01 010 - 14,050.00 14,050.00 -

Savings 3 01 01 010 1,830.00 1,830.00 - -

Page 3 of 37
 Account Name Account Code Debit Debit Totals Credit Totals Credit

Other Expenses 5 02 03 010 6,320.00 6,320.00 - -

Allowance 5 02 03 070 - - 14,050.00 14,050.00
Transportation and Delivery Expenses 5 02 99 040 2,390.00 2,390.00 - -
Food Expenses 5 02 99 050 3,259.00 3,259.00 - -
School Supplies Expenses 5 02 99 090 251.00 251.00 - -
TOTAL 14,050.00 28,100.00 28,100.00 14,050.00
-

Certified correct:

ELLEN BEA JOIE A. CALARDE

Page 4 of 37
 Page 5 of 37

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 - -
Savings 301 1,830.00 -
Other Expenses 501 6,320.00 -
Allowance 502 - 14,050.00
Rent expenses 507 - -
Transportation Expenses 508 2,390.00 -
Food Expenses 509 3,259.00 -
School Supplies Expenses 510 251.00 -
TOTAL 14,050.00 14,050.00
-
Certified correct:

ELLEN BEA JOIE A. CALARDE

Account Code Sum of Amount
5 02 02 010 04
Total Result
 SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES
Calaocan, Santiago City
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
 SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES
Calaocan, Santiago City
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 9 of 37
 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 10 of 37
 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 11 of 37
 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

TOTAL - - - -

Certified Correct:

CHARIES FAITH L. DE LEON

Page 12 of 37
 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
Accounts Payable 201
Savings 301
Other Expenses 501
Allowance 502
Rent expense 507
Transportation Expenses 508
Food Expenses 509
School Supplies Expenses 510
NERAL FUND
G TRIAL BALANCE
h ended August 30, 2014

Debit Debit Totals Credit Totals Credit

- 14,050.00 14,050.00 -
- - - -
1,830.00 1,830.00 - -
6,320.00 6,320.00 - -
- - 14,050.00 14,050.00
- - - -
2,390.00 2,390.00 - -
3,259.00 3,259.00 - -
251.00 251.00 - -

14,050.00 28,100.00 28,100.00 14,050.00

- -
beg bal
Debit Totals Credit Totals GENERAL JOURNAL
DR. CR.

- - 14,050.00 14,050.00
- - - -
- - 1,830.00 -
- - 6,320.00 -
- - - 14,050.00
- - - -
- - 2,390.00 -
- - 3,259.00 -
- - 251.00 -

- -
-
28,100.00 28,100.00
-
 CASH
CHECK DISBURSEMENTS
CASH RECEIPTS JOURNAL DISBURSEMENTS
JOURNAL
DR. CR. DR. CR. JOURNALCR.
DR.

- - -
- -
- -
- -
- -
- -
- -
- -
- -

- - - -
- -
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
WEEK 1
Sep. 2023
2023-01-011 Cash 101 850.00
Allowance 502 850.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportion expense

Food Expense 509 20.00

Cash 101 20.00
To record food expense

2023-01-012 Food Expense 509 55.00

Cash 101 55.00
To record food expense

2023-01-013 Food Expense 509 83.00

Cash 101 83.00
To record food expense

Food Expense 509 80.00

Cash 101 80.00
To record food expense

School Supplies Expense 510 5.00

Cash 101 5.00
To record school supplies expense

2023-01-015 Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Food Expense 509 20.00

Cash 101 20.00
To record food expense

2023-01-016 Other Expense (Shopee) 501 248.00

Cash 101 248.00
To record other expense

WEEK 2

2023-01-018 Cash 101 600.00

Allowance 502 600.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Food Expense 509 204.00

Cash 101 204.00
To record food expense

Other Expense (Medicine) 501 41.00

Cash 101 41.00
To record other expense

Other Expense 501 87.00

Cash 101 87.00
To record other expense

2023-01-019 Transpo. Expense 508 100.00

Cash 101 100.00
To record transportation expense

School Supplies Expense 510 150.00

Cash 101 150.00
To record school supplies expense

Cash 101 500.00

Allowance 502 500.00
To record allowance receive from parents

2023-02-020 Food Expense 509 25.00

Cash 101 25.00
To record food expense

2023-02-021 Other Expense 501 32.00

Cash 101 32.00
To record other expense

School Supplies Expense 510 10.00

Cash 101 10.00
To record school supplies expense

2023-02-022 Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Savings 301 470.00

Cash 101 470.00
To record earned money this week

WEEK 3

2023-03-025 Cash 101 1,100.00

Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Other Expense (Grocery) 501 229.00

Cash 101 229.00
To record other expense

Other Expense (Shopee) 501 272.00

Cash 101 272.00
To record other expense

2023-03-026 Transpo. Expense 508 30.00

Cash 101 30.00
To record transportation expense

Page 17 of 37
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT

2023-03-028 Savings 301 200.00

Cash 101 200.00
To record earned money this week

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Other Expense 501 200.00

Cash 101 200.00
To record other expense

WEEK 4
Oct. 2023
2023-04-002 Cash 101 1,100.00
Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Other Expense (Shopee) 501 79.00

Cash 101 79.00
To record other expense

Other Expense (Grocery) 501 263.00

Cash 101 263.00
To record other expense

Food Expense 509 183.00

Cash 101 183.00
To record food expense

2023-04-003 School Supplies Expense 510 12.00

Cash 101 12.00
To record school supplies expense

2023-04-005 School Supplies Expense 510 16.00

Cash 101 16.00
To record school supplies expense

2023-04-005 Other Expense 501 200.00

Cash 101 200.00
To record other expense

2023-04-005 Savings 301 100.00

Cash 101 100.00
To record earned money this week

2023-04-006 Food Expense 509 70.00

Cash 101 70.00
To record food expense

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

WEEK 5

2023-05-009 Cash 101 1,100.00

Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Food Expense 509 25.00

Cash 101 25.00
To record food expense

2023-05-010 Other Expense 501 100.00

Cash 101 100.00
To record other expense

Food Expense 509 122.00

Cash 101 122.00
To record food expense

Other Expense 501 55.00

Cash 101 55.00
To record other expense

2023-06-011 Other Expense (Grocery) 501 247.00

Cash 101 247.00
To record other expense

2023-06-013 Savings 301 100.00

Cash 101 100.00
To record earned money this week

Food Expense 509 100.00

Cash 101 100.00
To record food expense

2023-06-014 Transpo. Expense 508 70.00

Cash 101 70.00
To record transportation expense

WEEK 6

2023-06-016 Cash 101 1,100.00

Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Food Expense 509 258.00

3/6/2023 Cash 101 258.00
To record food expense

2023-06-017 Other Expense (Grocery) 501 339.00

Cash 101 339.00
To record other expense

Other Expense 501 170.00

Cash 101 170.00
To record other expense

5/6/2023 2023-06-018 Food Expense 509 125.00

Cash 101 125.00
To record food expense

2023-06-019 Savings 301 100.00

6/6/2023 Cash 101 100.00
To record earned money this week

Food Expense 509 20.00

Cash 101 20.00
To record food expense

2023-06-020 Transpo. Expense 508 70.00

Cash 101 70.00
To record transportation expense

2023-06-021 Other Expense 501 50.00

Cash 101 50.00
To record other expense

WEEK 7

2023-06-023 Cash 101 1,100.00

7/6/2023 Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 75.00

Cash 101 75.00
To record transportation expense
8/6/2023
Food Expense 509 155.00
Cash 101 155.00
To record food expense

7/6/2023 Other Expense (Grocery) 501 226.00

Cash 101 226.00
To record other expense

2023-06-024 Other Expense 501 205.00

8/6/2023 Cash 101 205.00
To record other expense

2023-06-026 Savings 301 200.00

Cash 101 200.00
To record earned money this week
9/6/2023
2023-06-026 Food Expense 509 85.00
Cash 101 85.00
To record food expense

2023-06-027 Transpo. Expense 508 70.00

Cash 101 70.00
To record transportation expense

2023-06-028 Other Expense 501 50.00

Cash 101 50.00
To record other expense

Nov. 2023 WEEK 9

2023-06-006 Cash 101 1,100.00

Page 18 of 37
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

06/14/2023 Food Expense 509 55.00

Cash 101 55.00
To record food expense

Other Expense (Grocery) 501 458.00

06/15/2023 Cash 101 458.00
To record other expense

Other Expense 501 90.00

Cash 101 90.00
To record other expense
06/16/2023
2023-06-008 Other Expense 501 200.00
Cash 101 200.00
To record other expense

06/20/2023 2023-06-009 Food Expense 509 269.00

Cash 101 269.00
To record food expense

Savings 301 100.00

06/22/2023 Cash 101 100.00
To record earned money this week

2023-06-010 Transpo. Expense 508 70.00

Cash 101 70.00
To record transportation expense

2023-06-011 Other Expense 501 55.00

Cash 101 55.00
To record other expense

WEEK 10

06/24/2023 2023-06-013 Cash 101 1,100.00

Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 75.00

06/25/2023 Cash 101 75.00
To record transportation expense

Food Expense 509 35.00

Cash 101 35.00
To record food expense
06/26/2023
Other Expense (Grocery) 501 310.00
Cash 101 310.00
To record other expense

Food Expense 509 85.00

Cash 101 85.00
To record food expense

2023-06-014 Food Expense 509 35.00

Cash 101 35.00
To record food expense

Other Expense 501 23.00

Cash 101 23.00
To record other expense

Other Expense 501 70.00

Cash 101 70.00
To record other expense

2023-07-015 Food Expense 509 85.00

Cash 101 85.00
To record food expense

2023-07-016 Food Expense 509 35.00

Cash 101 35.00
To record food expense

Other Expense 501 24.00

Cash 101 24.00
To record other expense

Savings 301 100.00

Cash 101 100.00
To record earned money this week

Page 19 of 37
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
2023-07-017 Transpo. Expense 508 70.00
Cash 101 70.00
To record transportation expense

WEEK 11

2023-07-020 Cash 101 1,100.00

Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Other Expense (Grocery) 501 153.00

Cash 101 153.00
To record other expense

2023-07-021 Food Expense 509 80.00

Cash 101 80.00
To record food expense

Other Expense 501 52.00

Cash 101 52.00
To record other expense

Transpo. Expense 508 55.00

Cash 101 55.00
To record transportation expense

2023-07-022 Other Expense 501 53.00

Cash 101 53.00
To record other expense

Food Expense 509 108.00

Cash 101 108.00
To record food expense

Transpo. Expense 508 40.00

Cash 101 40.00
To record transportation expense

2023-07-023 Food Expense 509 66.00

Cash 101 66.00
To record food expense

Transpo. Expense 508 30.00

Cash 101 30.00
To record transportation expense

2023-07-024 Food Expense 509 66.00

Cash 101 66.00
To record food expense

Savings 301 160.00

Cash 101 160.00
To record earned money this week

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

2023-07-025 Food Expense 509 55.00

Cash 101 55.00
To record food expense

WEEK 12

2023-07-027 Cash 101 1,100.00

Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 80.00

Cash 101 80.00
To record transportation expense

Other Expense (Grocery) 501 178.00

Cash 101 178.00
To record other expense

Other Expense (Load) 501 105.00

Cash 101 105.00
To record other expense

2023-07-027 Food Expense 509 57.00

Cash 101 57.00
To record food expense

2023-07-028 Food Expense 509 40.00

Cash 101 40.00
To record food expense

Other Expense 501 56.00

Cash 101 56.00
To record other expense

2023-07-029 Transpo. Expense 508 45.00

Cash 101 45.00
To record transportation expense

Food Expense 509 109.00

Cash 101 109.00
To record food expense

2023-07-030 Transpo. Expense 508 45.00

Cash 101 45.00
To record transportation expense

Food Expense 509 45.00

Cash 101 45.00
To record food expense

Savings 301 100.00

Cash 101 100.00
To record earned money this week

2023-07-001 Transpo. Expense 508 70.00

Cash 101 70.00
To record transportation expense

Dec. 2023 WEEK 13

2023-07-004 Cash 101 1,100.00

Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 70.00

Cash 101 70.00
To record transportation expense

Other Expense (Grocery) 501 290.00

Cash 101 290.00
To record other expense

Other Expense (Load) 501 155.00

Cash 101 155.00
To record other expense

2023-07-005 Other Expense 501 177.00

Cash 101 177.00
To record other expense

Food Expense 509 60.00

Cash 101 60.00
To record food expense

Other Expense 501 109.00

Cash 101 109.00
To record other expense

Food Expense 509 75.00

Cash 101 75.00
To record food expense

2023-07-006 Other Expense 501 35.00

Cash 101 35.00
To record other expense

2023-07-007 Other Expense 501 30.00

Cash 101 30.00
To record other expense

Savings 301 100.00

Page 20 of 37
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Cash 101 100.00
To record earned money this week

Transpo. Expense 508 70.00

Cash 101 70.00
To record transportation expense

WEEK 14

2023-07-011 Cash 101 1,100.00

Allowance 502 1,100.00
To record allowance receive from parents

Transpo. Expense 508 50.00

Cash 101 50.00
To record transportation expense

Other Expense (Grocery) 501 149.00

Cash 101 149.00
To record other expense

Other Expense (Load) 501 55.00

Cash 101 55.00
To record other expense

Food Expense 509 35.00

Cash 101 35.00
To record food expense

2023-07-012 Transpo. Expense 508 45.00

Cash 101 45.00
To record transportation expense

Food Expense 509 89.00

Cash 101 89.00
To record food expense

2023-07-013 School Supplies Expense 510 58.00

Cash 101 58.00
To record school supplies expense

Food Expense (Lunch&Dinner) 509 145.00

Cash 101 145.00
To record food expense

Transpo. Expense 508 20.00

Cash 101 20.00
To record transportation expense

Other Expense 501 150.00

Cash 101 150.00
To record other expense

2023-07-014 Other Expense 501 50.00

Cash 101 50.00
To record other expense

Savings 301 100.00

Cash 101 100.00
To record earned money this week

Other Expense 501 200.00

Cash 101 200.00
To record other expense

2023-07-015 Transpo. Expense 508 100.00

Cash 101 100.00
To record transportation expense

TOTAL 28,100.00 28,100.00

-

Page 21 of 37
 UNIVERSITY OF LA SALETTE
COLLEGE OF BUSINESS EDUCTION
PERSONAL FINANCE MM
GENERAL JOURNAL
For the year ended December 2022

AMOUNT
DATE JEV NO. PARTICULARS ACCOUNT CODE P
DEBIT CREDIT
Certified correct:

Ellen Bea Joie A. Calarde

Page 22 of 37
 SOUTHERN ISABELA COLLEGE OF ARTS AND TRADES
Calaocan, Santiago City
SSP/IGP
CASH RECEIPTS JOURNAL
For the year ended December 2022

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
Account Code P Amount Account Code P Amount

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:

CHARIES FAITH L. DE LEON
Accountant I
 Annex A

UNIVERSITY OF LA SALETTE

COLLEGE OF BUSINESS EDUCATION

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 (12,220.00)

TOTAL LIABILITES and NET ASSETS/EQUITY (12,220.00)

Prepared by: Certified Correct by:

Jaypee Fernan M. Ramirez

Student Faculty
 Annex A1
University of La Salette
College of Business Education
PERSONAL FINANCE MM

STATEMENT OF FINANCIAL POSITION

As at January 31, 2024

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 26 of 37
 STATEMENT OF FINANCIAL POSITION

As at January 31, 2024

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 27 of 37
 STATEMENT OF FINANCIAL POSITION

As at January 31, 2024

TOTAL ASSETS P0.00

Page 28 of 37
 STATEMENT OF FINANCIAL POSITION

As at January 31, 2024

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

Other Payables P0.00

Other Payables P0.00

TOTAL LIABILITES P0.00

EQUITY
NET ASSESTS/EQUITY
Accumulated Surplus (Deficit)
Accumulated Surplus (Deficit)
Accumulated Surplus (Deficit) (12,220.00)

TOTAL EQUITY (12,220.00)

TOTAL LIABILITIES AND EQUITY (12,220.00)

Prepared by: Certified Correct by:

Jaypee Fernan M. Ramirez

Student Instructor

Page 29 of 37
 Annex B1

University of La Salette

College of Business Education

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 30 of 37 SFP Annex B1

 STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2022

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 6,320.00
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 6,320.00

Page 31 of 37 SFP Annex B1

 STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2022

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 2,390.00
Rent/Lease Expenses 3,259.00
Membership Dues and contributions to Organizations -
Subscriptions Expenses -
Other Maintenance and Operating Expenses 251.00
Total Other Maintenance and Operating Expenses 5,900.00

TOTAL MAINTENANCE AND OTHER OPERATING EXPENSES 12,220.00

Page 32 of 37 SFP Annex B1

 STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2022

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 12,220.00

SURPLUS (DEFICIT) FROM CURRENT OPERATIONS (12,220.00)

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 (12,220.00)

Prepared by: Certified Correct by:

Maria Princes Nicole P. Agpalza Jaypee Fernan M. Ramirez

CBE, Treasurer CBE, Adviser

Page 33 of 37 SFP Annex B1

 Annex B

UNIVERSITY OF LA SALETTE

COLLEGE OF BUSINESS EDUCATION

PERSONAL FINANCE MM

STATEMENT OF FINANCIAL PERFORMANCE

For the year ending December 31, 2023

REVENUE
Membership Fee, Fines and Penalties and Other I P0.00

Total Revenue P0.00

Less: Current Operating Expenses

Operating Expenses P12,220.00
Admin. Expenses P0.00
Non-Cash Expenses P0.00

Total Current Operating Expenses P12,220.00

Surplus/(Deficit) from Current Operations (P12,220.00)

Net Financial Assistance/Subsidy P0.00

Surplus/(Deficit) for the period (P12,220.00)

Prepared by: Certified Correct by:

Ellen Bea Joie Calarde Jaypee Fernan M. Ramirez

Student Instructor
 Annex D

UNIVERSITY OF LA SALETTE
College of Business Education
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 (12,220.00)
Total Recognized revenue and
expense for the period (12,220.00)

Others -

Balance at December 31, 2023 (12,220.00)

Prepared: Certified Correct:

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 P3,050.00 P4,400.00 P4,400.00 P2,200.00 P14,050.00
Allowance P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P3,050.00 P4,400.00 P4,400.00 P2,200.00 P14,050.00
P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00

Total Cash Inflows P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P3,050.00 P4,400.00 P4,400.00 P2,200.00 P14,050.00

Cash Outflows

Payment of Expenses - - - - - - - - 2,206.00 3,732.00 3,872.00 2,159.00 11,969.00

Transportation Expense P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P610.00 P605.00 P820.00 P355.00 P2,390.00
Other Expense P0.00 P0.00 P0.00 P0.00 P0.00 P1,109.00 P1,984.00 P1,827.00 P1,400.00 P6,320.00
Food Expense P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P487.00 P1,143.00 P1,225.00 P404.00 P3,259.00
School Supplies Expense P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P165.00 P28.00 P0.00 P58.00 P251.00

Increase (Decrese) in Cash and Cash Equivalents - - - - - - - - 844.00 668.00 528.00 41.00 2,081.00

Effects of Exchange Rate Changes on Cash and Cash Equivalents - - - - - - - - - - - - -

Cash and Cash Equivalents, January 1, 2022 - - - - - - - - - - - - -

Cash and Cash Equivalents, March 31, 2023 - - - - - - - - 844.00 668.00 528.00 41.00 2,081.00

Prepared by:

Student

Certified Correct by:

JAYPEE FERNAN M. RAMIREZ

Instructor

SCF Page 36 of 37
 Annex C

University of La Salette
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 14,050.00
Total Cash Inflows 14,050.00

Cash Outflows
Payment of Expenses 11,969.00
Total Cash Outflows 11,969.00

Net Cash Provided by (Used in) Operating Activities 2,081.00

Increase (Decrease) in Cash and Cash Equivalents 2,081.00

Effects of Exchange Rate Changes on Cash and Cash Equivalents -

Cash and Cash Equivalents, January 1 -

Cash and Cash Equivalents, September 30 2,081.00

Prepared by: Certified Correct:

Jaypee Fernan M. Ramirez

Student Instructor

SCF Page 37 of 37