2022 - JBT Caroan
2022 - JBT Caroan
2022 - JBT Caroan
12/27/2022 1351738
MOOE Payment of School Supplies 28,009.00
12/27/2022 1351739 cancelled
12/27/2022 1351740 PS To remit monthly contribution- OCTOBER
5,600.00
BARANGAY FORM NO. 3 (Revised January, 1992) Operating Capital 20% SK
JOURNAL ENTRY Services Expenses Outlay Dev't Fund Fund
BARANGAY CAROAN 0-00-100 0-00-200 0-00-300 0-00-300
YEAR 2022 ________________ _________________ ____________ ________________________
: DV CHECK N: Particulars Debit Debit Debit Debit Debit
: (1) : (2) (12) (13) (14) (15.00) (17)
: _______ : ____________________ ________________ _________________ ____________ _______________________
12/27/2022 1351741
MOOE To withdraw TEV 2,420.00
12/27/2022 1351742
MOOE To withdraw TEV 3,520.00
12/27/2022 1351743
MOOE To withdraw TEV 2,640.00
12/27/2022 1351744
MOOE To withdraw TEV 2,400.00
12/27/2022 1351745
MOOE To withdraw TEV 2,400.00
12/27/2022 1351746
MOOE To withdraw TEV 2,400.00
12/28/2022 1351747 PS To wiithdraw SRI 40,000.00
12/28/2022 1351748 CANCELLED
12/28/2022 1351749
MOOE PAYMENT OF ELECTRIC EXPENSE-dec 6,476.61
12/28/2022 1351750
MOOE PAYMENT OF ELECTRIC EXPENSE-dec 1,101.04
12/28/2022 1351751
MOOE To withdraw TEV 4,455.00
12/29/2022 1351752 CANCELLED
12/29/2022 1351753 CANCELLED
12/29/2022 1351754 CANCELLED
12/29/2022 1351755 CANCELLED
12/29/2022 1351756 CANCELLED
12/29/2022 1351757 CANCELLED
12/29/2022 1351758
MOOE To withdraw salary of bookepper 18,445.60
12/29/2022 1351759###Payment of 1 unit Generator
12/29/2022 1351760
MOOE To withdraw TEV 2,640.00
12/29/2022 1351761
MOOE To withdraw TEV 2,385.00
1.3E+07### BRGYCLEA/CERT
### BRGYSHARE- MTO
### BRGYCLEA/CERT
D/S 12/28/22
D/S 12/28/22
D/S 12/29/22
IRA
3,056.84 2,125.08
Province of Cagayan
Municipality of Gonzaga
Barangay - CAROAN
TRIAL BALANCE
AS OF DECEMBER 2022
Of the Ledger (JBT) showing totals of debit and Credit Transactions from January 1, 2022 and balances
of accounts on December 31, 2022
LIABILITIES
Payables, barangay obligations 8-81-401 3,735,662.72 3,735,662.72 0.00
Payables, Miscellaneous 8-81-900 851.52 851.52
Payables, Miscellaneous (PHIC8-81-900 14,700.00 14,700.00
Special Trust Funds (BIR-2022 8-84-900 41,394.67 87,830.74 46,436.07
Special Trust Funds BIDDOC 8-84-900 - 4,000.00 4,000.00
Special Trust Funds (PA 8-84-900 222,039.06 303,467.94 81,428.88
Special Trust Funds -SK SHA 8-84-900 100,000.00 100,000.00 -
Special Trust Funds -A/R PHIC - -
Special Trust Funds -SK SHARE -
TOTAL LIABILITIES 0.00 4,099,096.45 4,246,512.92 147,416.47
RESIDUAL EQUITY
Cumulative results of Operatio 8-92-000 3,735,662.72 4,648,323.43 912,660.71
Unappropriated
Appropriated
Residual Equity on
Inventories on Invested
Capital 8-94-000 0.00 5,441,415.24 ###
INCOME
Real Property Tax 1-52-100 2,061.38 2,061.38
Business taxes & licences 1-53-400 5,110.69 5,110.69
Internal Revenue Allotment 1-55-950 3,190,138.00 3,190,138.00
Operating & service Income 1-57-200 21,025.00 21,025.00
Miscellaneous Income 1-59-900 640.22 640.22
Aids, Grants & subsidies 2-62-200 2,000.00 2,000.00
TOTAL INCOME 0.00 3,220,975.29 3,220,975.29 -
EXPENDITURES
Personal services 0-00-100 - 1,232,046.00 1,232,046.00
Maintenance & Other Operating Exp 0-00-200 - 477,200.47 477,200.47
Capital Outlay 0-00-300 - 239,730.00 239,730.00
20% Dev't Fund 0-00-300 554,247.00 554,247.00
10% SK Fund 0-00-300 937,665.48 937,665.48
5% Calamity Fund 0-00-300 294,773.77 294,773.77
TOTAL EXPENDITURES - 3,735,662.72 3,735,662.72
GRAND TOTALS 6,501,492.42 27,191,456.81 27,191,456.81 ###
- - -
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
RESIDUAL EQUITY
Cumulative results of Operatio 8-92-000 3,735,662.72 4,646,085.81 910,423.09
Unappropriated
Appropriated
Residual Equity on
Inventories on Invested
Capital 8-94-000 0.00 5,402,090.24 ###
INCOME
Real Property Tax 1-52-100 2,061.38 2,061.38
Business taxes & licences 1-53-400 5,110.69 5,110.69
Internal Revenue Allotment 1-55-950 3,190,190.00 3,190,190.00
Operating & service Income 1-57-200 19,450.00 19,450.00
Miscellaneous Income 1-59-900 475.68 475.68
Aids, Grants & subsidies 2-62-200 2,000.00 2,000.00
TOTAL INCOME 0.00 3,219,287.75 3,219,287.75 -
EXPENDITURES
Personal services 0-00-100 - 1,232,046.00 1,232,046.00
Maintenance & Other Operating Exp 0-00-200 - 477,200.47 477,200.47
Capital Outlay 0-00-300 - 239,730.00 239,730.00
20% Dev't Fund 0-00-300 554,247.00 554,247.00
10% SK Fund 0-00-300 937,665.48 937,665.48
5% Calamity Fund 0-00-300 294,773.77 294,773.77
TOTAL EXPENDITURES - 3,735,662.72 3,735,662.72
GRAND TOTALS 6,459,158.57 27,004,138.60 27,004,138.60 ###
- - -
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 2022
Of the Ledger (JBT) showing totals of debit and Credit Transactions from January 1, 2022 and b
of accounts on December 31, 2022
LIABILITIES
Payables, barangay obligations8-81-401 3,735,662.72 3,735,662.72
Payables, Miscellaneous 8-81-900 851.52
Payables, Miscellaneous (PHIC8-81-900 14,700.00
Special Trust Funds (BIR-2022 8-84-900 41,394.67 87,830.74
Special Trust Funds BIDDOC 8-84-900 - 4,000.00
Special Trust Funds (PA 8-84-900 222,039.06 303,467.94
Special Trust Funds -SK SHA 8-84-900 100,000.00 100,000.00
Special Trust Funds -A/R PHIC 771.23
Special Trust Funds -SK SHARE
TOTAL LIABILITIES 0.00 4,099,867.68 4,246,512.92
RESIDUAL EQUITY
Cumulative results of Operatio 8-92-000 3,735,662.72 4,646,085.81
Unappropriated
Appropriated
Residual Equity on
Inventories on Invested
Capital 8-94-000 0.00 5,402,090.24
INCOME
Real Property Tax 1-52-100 2,061.38 2,061.38
Business taxes & licences 1-53-400 5,110.69 5,110.69
Internal Revenue Allotment 1-55-950 3,190,190.00 3,190,190.00
Operating & service Income 1-57-200 19,450.00 19,450.00
Miscellaneous Income 1-59-900 475.68 475.68
Aids, Grants & subsidies 2-62-200 2,000.00 2,000.00
TOTAL INCOME 0.00 3,219,287.75 3,219,287.75
EXPENDITURES
Personal services 0-00-100 - 1,232,046.00 1,232,046.00
Maintenance & Other Operating Exp 0-00-200 - 477,200.47 477,200.47
Capital Outlay 0-00-300 - 239,730.00 239,730.00
20% Dev't Fund 0-00-300 554,247.00 554,247.00
10% SK Fund 0-00-300 937,665.48 937,665.48
5% Calamity Fund 0-00-300 294,773.77 294,773.77
TOTAL EXPENDITURES - 3,735,662.72 3,735,662.72
GRAND TOTALS 6,459,158.57 25,840,759.60 25,840,759.60
- - -
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, 2022 and balances
Credit
Balaces
1,056,843.39
0.00
0.00
851.52
14,700.00
46,436.07
4,000.00
81,428.88
-
(771.23)
-
146,645.24
### 6,459,158.57
### -
### 6,459,158.57 -
O. CORTEZ
Accountant
Barangay CAROAN
Municipality of Gonzaga
Province of Cagayan
STATEMENT OF OPERATION
For the Year Ended December 31, 2022
INCOME
Real Property Taxes P 2,061.38
Business Taxes & Licences 5,110.69
Internal Revenue Allotment ###
Operating & Service Income 19,450.00
Cattle branding
Barangay Clearance & Cerifictations 19,450.00
Miscellaneous Income 475.68
Interest income
Miscellaneous fees
Share Sand & Gravel Fees
Aids, Grants & Subsidies 2,000.00
TOTAL INCOME P ###
DEDUCT EXPENDITURES
Personal Services ###
Maintenance & Government Expenses 477,200.47
Capital Outlay 239,730.00
20% Development Fund 554,247.00
10% SK Fund 937,665.48
5% Calamity Fund 294,773.77
TOTAL EXPENDITURES P ###
Unappropriated
General Fund 402,569.53
20% Development Fund 183,791.00
10% SK Fund 187,650.60
5% Calamity Fund
Total Available for Appropriation 774,011.13
Continuing 2021
CAPITAL OUTLAY
CURTAIN 19,700.00
DIRE DIRECTORY 30,000.00
Appropriated
5% Calamity Fund 86,711.96
TOTAL CUMULATIVE RESULTS OF OPERATIONS 910,423.09
LEONILA O. CORTEZ
Municipal Accountant
Barangay CAROAN
Municipality of Gonzaga
Province of Cagayan
STATEMENT OF OPERATION
For the Year Ended December 31, 2022
INCOME
Real Property Taxes P 2,061.38
Business Taxes & Licences 5,110.69
Internal Revenue Allotment ###
Operating & Service Income 19,450.00
Cattle branding
Barangay Clearance & Cerifictations 19,450.00
Miscellaneous Income 475.68
Interest income
Miscellaneous fees
Share Sand & Gravel Fees
Aids, Grants & Subsidies 2,000.00
TOTAL INCOME P ###
DEDUCT EXPENDITURES
Personal Services ###
Maintenance & Government Expenses 477,200.47
Capital Outlay 239,730.00
20% Development Fund 554,247.00
10% SK Fund 937,665.48
5% Calamity Fund 294,773.77
TOTAL EXPENDITURES P ###
Unappropriated
General Fund 402,569.54
20% Development Fund 183,791.00
10% SK Fund 187,650.60
5% Calamity Fund
Total Available for Appropriation 774,011.13
Continuing 2021
CAPITAL OUTLAY
CURTAIN 19,700.00
DIRE DIRECTORY 30,000.00
Appropriated
5% Calamity Fund 86,711.96
TOTAL CUMULATIVE RESULTS OF OPERATIONS 910,423.09
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 (2,690.59)
Cash in Municipal Treasury
Cash in Bank 1,041,145.98
Cash, Disbursing Officer 18,388.00
Receivables, Miscellaneous 224.94
Inventories, Miscellaneous
Fixed Assets- Land & Land Improvement 319,196.25
Fixed Assets- Building & Structures 3,952,373.56
Fixed Assets- Other structure
Fixed Assets- Furniture,Fixtures,Equipment, 1,130,520.43
Work Animals & Books
TOTAL ASSETS 6,459,158.57
LIABILITIES
Payables, Barangay Obligations
Payables, Miscellaneous- hdmf 851.52
Special Trust Funds ( BIR)2019 46,436.07
Special Trust Funds ( PHIC PAYABLE 14,700.00
Special Trust Funds (BID DOC) 4,000.00
Special Trust Funds (PA 81,428.88
Special Trust Funds (BID DOC) (771.23)
TOTAL LIABILITIES 146,645.24
RESIDUAL EQUITY
Cumulative Results of Operations
( see statement of operation) 910,423.09
Invested Capital 5,402,090.24
TOTAL RESIDUAL EQUITY 6,312,513.33
TOTAL LIABILITIES & RESIDUAL EQUITY 6,459,158.57
-
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 (2,690.59)
Cash in Municipal Treasury
Cash in Bank 1,041,145.98
Cash, Disbursing Officer 18,388.00
Receivables, Miscellaneous 224.94
Inventories, Miscellaneous
Fixed Assets- Land & Land Improvement 319,196.25
Fixed Assets- Building & Structures 3,952,373.56
Fixed Assets- Other structure
Fixed Assets- Furniture,Fixtures,Equipment, 1,130,520.43
Work Animals & Books
TOTAL ASSETS 6,459,158.57
LIABILITIES
Payables, Barangay Obligations
Payables, Miscellaneous- hdmf 851.52
Special Trust Funds ( BIR)2019 46,436.07
Special Trust Funds ( PHIC PAYABLE 14,700.00
Special Trust Funds (BID DOC) 4,000.00
Special Trust Funds (PA 81,428.88
Special Trust Funds (BID DOC) (771.23)
TOTAL LIABILITIES 146,645.24
RESIDUAL EQUITY
Cumulative Results of Operations
( see statement of operation) 910,423.09
Invested Capital 5,402,090.24
TOTAL RESIDUAL EQUITY 6,312,513.33
TOTAL LIABILITIES & RESIDUAL EQUITY 6,459,158.57
-
Certified True & Correct:
LEONILA O. CORTEZ
Municipal Accountant