VARIOUS COLLECTION

13658385 13658400 brgy clea/cert 975.00

13886601 13886606 brgy clea/cert 250.00
UNRECORDED REFUND (PCF) 841.00
UN RECORDED REFUND PHIC 2,540.00
VARIOUS DEPOSIT
### CASH DEPOSIT 1,100.00 1,100.00
12.01.23 cash deposit cash deposit 17,000.00 17,000.00
IRA 227,477.00
IN INCOME 80.90
 INCOME
Real Property Tax 1-52-100 4,680.83 4,680.83
Business taxes & licences 1-53-400 1,116.29 1,116.29
Internal Revenue Allotment 1-55-950 2,729,768.00 2,729,768.00
Operating & service Income 1-57-200 24,852.60 24,852.60
Miscellaneous Income 1-59-900 419.03 419.03
Aids, Grants & subsidies 2-62-200 2,000.00 2,000.00
TOTAL INCOME 0.00 2,762,836.75 2,762,836.75 -

EXPENDITURES
Personal services 0-00-100 - 1,344,413.00 1,344,413.00
Maintenance & Other Operating Exp 0-00-200 - 605,281.70 605,281.70
Capital Outlay 0-00-300 - 215,694.00 215,694.00
20% Dev't Fund 0-00-300 496,145.59 496,145.59
10% SK Fund 0-00-300 340,866.64 340,866.64
5% Calamity Fund 0-00-300 173,595.00 173,595.00
TOTAL EXPENDITURES - 3,175,995.93 3,175,995.93
GRAND TOTALS 6,195,977.42 23,438,112.47 23,438,112.47 ###

- - -
I hereby certify on my official oath that this Trial Balance is a true and complete statement of totals and balances
of all accounts obtained after the corresponding journal entries have all been recorded in the Journal of Barangay
Transactions.

LEONILA O. CORTEZ
Municipal Accountant
 Province of Cagayan
Municipality of Gonzaga
Barangay - CAROAN

TRIAL BALANCE
AS OF DECEMBER 2023
Of the Ledger (JBT) showing totals of debit and Credit Transactions from January 1, 2023 and b
of accounts on December 31, 2023

ACCOUNTABILITIES Account Debit Debit Credit

Symbol Balances Totals Totals
ASSETS
Cash in Barangay Treasury 8-70-100 - 104,019.16 104,019.16
Cash in Municipal Treasury 8-70-102 -
Cash in Bank 8-70-300 551,506.82 3,858,155.92 3,306,649.10
Cash, Disbursing Officers 8-70-500 9,488.46 1,398,336.26 1,388,847.80
Recievables, Miscellaneous sup8-71-900 -
Inventories, Miscellaneous 8-72-900 -
Fixed Assets-Land & land Imp 8-77-000 319,196.25 319,196.25
Fixed, Assets-Building & Struct 8-78-000 4,030,198.56 4,030,198.56 -
Fixed assets- Furniture, Fixtures, -
equiopment, Work Animals 1,286,710.43 1,286,710.43
and Books 8-79-000 -
TOTAL ASSETS 6,197,100.52 10,996,616.58 4,799,516.06

LIABILITIES
Payables, barangay obligations 8-81-401 3,174,795.93 3,174,795.93
Payables, Miscellaneous 8-81-900 851.52
Payables, Miscellaneous (PHIC8-81-900 9,600.00 17,700.00
Special Trust Funds (BIR-2022 8-84-900 81,164.45 98,253.64
Special Trust Funds BIDDOC 8-84-900 4,500.00
Special Trust Funds (PA 8-84-900 37,121.00 81,428.88
Special Trust Funds -DAWA 8-84-900 25,000.00 25,000.00
Special Trust Funds PPE 8-84-900 16,835.00

TOTAL LIABILITIES 0.00 3,327,681.38 3,419,364.97

RESIDUAL EQUITY
Cumulative results of Operatio 8-92-000 3,174,795.93 3,644,107.62
Unappropriated
Appropriated
 Residual
Equity
on
Inventori
8-94-000 0.00 5,636,105.24

TOTAL RESIDUAL EQUITY 0.00 3,174,795.93 9,280,212.86

TOTAL LIABILITIES & RESIDUAL EQUI 0.00 6,502,477.31 12,699,577.83

INCOME
Real Property Tax 1-52-100 5,797.12 5,797.12
Business taxes & licences 1-53-400 -
Internal Revenue Allotment 1-55-950 2,729,772.00 2,729,772.00
Operating & service Income 1-57-200 24,852.60 24,852.60
Miscellaneous Income 1-59-900 338.13 338.13
Aids, Grants & subsidies 2-62-200 2,000.00 2,000.00
TOTAL INCOME 0.00 2,762,759.85 2,762,759.85

EXPENDITURES
Personal services 0-00-100 - 1,344,413.00 1,344,413.00
Maintenance & Other Operating Exp 0-00-200 - 604,081.70 604,081.70
Capital Outlay 0-00-300 - 215,694.00 215,694.00
20% Dev't Fund 0-00-300 496,145.59 496,145.59
10% SK Fund 0-00-300 340,866.64 340,866.64
5% Calamity Fund 0-00-300 173,595.00 173,595.00
TOTAL EXPENDITURES - 3,174,795.93 3,174,795.93
GRAND TOTALS 6,197,100.52 23,436,649.67 23,436,649.67

- - -
I hereby certify on my official oath that this Trial Balance is a true and complete statement of totals and
of all accounts obtained after the corresponding journal entries have all been recorded in the Journal of Ba
Transactions.

LEONILA O. CORTEZ
Municipal Accountant
m January 1, 2023 and balances

Credit
Balaces

549,415.20
560,995.28

0.00

0.00
851.52
8,100.00 9,600.00 17,700.00
17,089.19 8,100.00
4,500.00
44,307.88 16,225.00 28,082.88
-
16,835.00
0.00
91,683.59

469,311.69 debit = total expenditures

credit= to intome + 8-92
 ### total 77+78+79

### 6,197,100.52
### -

### 6,197,100.52 -

e statement of totals and balances

orded in the Journal of Barangay
 Barangay CAROAN
Municipality of Gonzaga
Province of Cagayan

STATEMENT OF OPERATION
For the Year Ended December 31, 2023

INCOME
Real Property Taxes P 4,680.83
Business Taxes & Licences
Internal Revenue Allotment ###
Operating & Service Income
Cattle branding
Barangay Clearance & Cerifictations 24,852.60
CTC 1,116.29 25,968.89
Miscellaneous Income
Interest income 419.03 419.03
Miscellaneous fees
Share Sand & Gravel Fees
Aids, Grants & Subsidies 2,000.00 2,000.00
TOTAL INCOME P ###

DEDUCT EXPENDITURES
Personal Services ###
Maintenance & Government Expenses 605,281.70
Capital Outlay 215,694.00
20% Development Fund 496,145.59
10% SK Fund 340,866.64
5% Calamity Fund 173,595.00
TOTAL EXPENDITURES P ###

EXCESS: DEFICIT OF INCOME OVER EXPENDITURES P (413,159.18)

ADD: Cumulative Results of Operation at the 910,423.09
Beginning of the period
Adjustment Addition 4,900.68
(Adjustment Substraction) 33,976.00
Cumulative Results of Operation at the end of the period P 468,188.59

CUMULATIVE RESULTS OF OPERATION BREAKDOWN

Unappropriated
General Fund 61,916.59
20% Development Fund 233,599.01
10% SK Fund 123,067.63
5% Calamity Fund
Total Available for Appropriation 418,583.23

eswn

Appropriated
5% Calamity Fund 49,605.36
TOTAL CUMULATIVE RESULTS OF OPERATIONS 468,188.59

CERTIFIED CORRECT BY:

LEONILA O. CORTEZ
Municipal Accountant
 Barangay CAROAN
Municipality of Gonzaga
Province of Cagayan

STATEMENT OF OPERATION
the Year Ended December 31, 2023

INCOME
Real Property Taxes P 4,680.83
Business Taxes & Licences
Internal Revenue Allotment ###
Operating & Service Income
Cattle branding
Barangay Clearance & Cerifictations 24,852.60
CTC 1,116.29 25,968.89
Miscellaneous Income
Interest income 338.13 338.13
Miscellaneous fees
Share Sand & Gravel Fees
Aids, Grants & Subsidies 2,000.00 2,000.00
TOTAL INCOME P ###

DEDUCT EXPENDITURES
Personal Services ###
Maintenance & Government Expenses 604,081.70
Capital Outlay 215,694.00
20% Development Fund 496,145.59
10% SK Fund 340,866.64
5% Calamity Fund 173,595.00
TOTAL EXPENDITURES P ###

EXCESS: DEFICIT OF INCOME OVER EXPENDITURES P (414,036.08)

ADD: Cumulative Results of Operation at the 910,423.09
Beginning of the period
Adjustment Addition 4,900.68
(Adjustment Substraction) (33,976.00)
Cumulative Results of Operation at the end of the period P 467,311.69

CUMULATIVE RESULTS OF OPERATION BREAKDOWN

Unappropriated
General Fund 61,083.88
20% Development Fund 233,599.81
10% SK Fund 123,059.94
5% Calamity Fund
Total Available for Appropriation 417,743.63
 Appropriated
5% Calamity Fund 51,568.06
TOTAL CUMULATIVE RESULTS OF OPERATIONS 469,311.69

CERTIFIED CORRECT BY:

LEONILA O. CORTEZ
Municipal Accountant

-
share continuing 2022 supp 2023 totals exp. BALANCE
0.2 545,954.40 - 183,791.00 729,745.40 496,145.59 233,599.81
0.1 276,275.99 - 187,650.60 463,926.58 340,866.64 123,059.94
0.05 136,488.60 79,262.46 9,412.00 225,163.06 173,595.00 51,568.06
408,227.81
 - 338.13

2762759.85 -

3,174,795.93 -

915,323.77 4,900.68
915,323.77

469,311.69 -
 Barangay CAROAN
Municipality of Gonzaga
Province of Cagayan

BALANCE SHEET
As of December 31, 2023
ASSETS
Cash in Barangay Treasury 2,291.00
Cash in Municipal Treasury
Cash in Bank 548,092.72
Cash, Disbursing Officer 9,488.46
Receivables, Miscellaneous 0.00
Inventories, Miscellaneous
Fixed Assets- Land & Land Improvement 319,196.25
Fixed Assets- Building & Structures 4,030,198.56
Fixed Assets- Other structure
Fixed Assets- Furniture,Fixtures,Equipment, 1,286,710.43
Work Animals & Books
TOTAL ASSETS 6,195,977.42

LIABILITIES
Payables, Barangay Obligations
Payables, Miscellaneous- hdmf 851.52
Special Trust Funds ( BIR) 17,089.19
Special Trust Funds ( PHIC PAYABLE 8,100.00
Special Trust Funds (BID DOC) 4,500.00
Special Trust Funds (PA 44,307.88
Special Trust Funds (OTHER PPE) 16,835.00
TOTAL LIABILITIES 91,683.59

RESIDUAL EQUITY
Cumulative Results of Operations
( see statement of operation) 468,188.59
Invested Capital 5,636,105.24
TOTAL RESIDUAL EQUITY 6,104,293.83
TOTAL LIABILITIES & RESIDUAL EQUITY 6,195,977.42
-
Certified True & Correct:

LEONILA O. CORTEZ
Municipal Accountant
 Barangay CAROAN
Municipality of Gonzaga
Province of Cagayan

BALANCE SHEET
As of December 31, 2022
ASSETS
Cash in Barangay Treasury -
Cash in Municipal Treasury
Cash in Bank 551,506.82
Cash, Disbursing Officer 9,488.46
Receivables, Miscellaneous 0.00
Inventories, Miscellaneous
Fixed Assets- Land & Land Improvement 319,196.25
Fixed Assets- Building & Structures 4,030,198.56
Fixed Assets- Other structure
Fixed Assets- Furniture,Fixtures,Equipment, 1,286,710.43
Work Animals & Books
TOTAL ASSETS 6,197,100.52

LIABILITIES
Payables, Barangay Obligations
Payables, Miscellaneous- hdmf 851.52
Special Trust Funds ( BIR) 17,089.19
Special Trust Funds ( PHIC PAYABLE 8,100.00
Special Trust Funds (BID DOC) 4,500.00
Special Trust Funds (PA 44,307.88
Special Trust Funds (OTHER PPE) 16,835.00
TOTAL LIABILITIES 91,683.59

RESIDUAL EQUITY
Cumulative Results of Operations
( see statement of operation) 469,311.69
Invested Capital 5,636,105.24
TOTAL RESIDUAL EQUITY 6,105,416.93
TOTAL LIABILITIES & RESIDUAL EQUITY 6,197,100.52
-
Certified True & Correct:

LEONILA O. CORTEZ
Municipal Accountant