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    Appendix 03

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    RJ Redilla
    This document is a post-closing trial balance for an agency as of December of an unspecified year. It lists account codes and titles for the agency's assets, liabilities, and equity accounts. Debit and credit columns are provided to show balances for each account. The trial balance serves as a check of the agency's accounting records and financial position after closing its books for the period.

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    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd

    Appendix 03

    Uploaded by

    RJ Redilla
    16 views2 pages
    This document is a post-closing trial balance for an agency as of December of an unspecified year. It lists account codes and titles for the agency's assets, liabilities, and equity accounts. Debit and credit columns are provided to show balances for each account. The trial balance serves as a check of the agency's accounting records and financial position after closing its books for the period.

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    Appendix-03.xls

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    This document is a post-closing trial balance for an agency as of December of an unspecified year. It lists account codes and titles for the agency's assets, liabilities, and equity accounts. Debit and credit columns are provided to show balances for each account. The trial balance serves as a check of the agency's accounting records and financial position after closing its books for the period.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    16 views2 pages

    Appendix 03

    Uploaded by

    RJ Redilla
    This document is a post-closing trial balance for an agency as of December of an unspecified year. It lists account codes and titles for the agency's assets, liabilities, and equity accounts. Debit and credit columns are provided to show balances for each account. The trial balance serves as a check of the agency's accounting records and financial position after closing its books for the period.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 2

    Appendix 3

    Agency
    Post Closing Trial Balance
    As of December ___ , 20__

    Accou
    Particulars nt Debit Credit
    Code

    Petty Cash Fund 105 xx


    Cash-Collecting Officers 106 xx
    Cash- Disbursing Officers 107 xx
    Cash in Bank-Local Currency, Current Account 110 xx
    Cash in Bank-Local Currency, Savings Account 111 xx
    Cash in Bank-Foreign Currency, Savings Account 114 xx
    Cash in Bank-Foreign Currency, Time Deposits 115 xx
    Accounts Receivable 121 xx
    Interest Receivable 126 xx
    Due from Officers & Employees 128 xx
    Due from NGAs 130 xx
    Due from LGUs 131 xx
    Due from GOCCs 132 xx
    Other Receivables 139 xx
    Other Marketable Securities 143 xx
    Accountable Forms Inventory 148 xx
    Office Supplies Inventory 149 xx
    Gasoline, Oil and Lubricants Inventory 152 xx
    Spare Parts Inventory 155 xx
    Prepaid Rent 161 xx
    Other Prepaid Expenses 165 xx
    Investments in Stocks 174 xx
    Other Long-Term Investments 179 xx
    Land 201 xx
    Land Improvements 202 xx
    Buildings 204 xx
    IT Equipment & Software 215 xx
    Office Equipment 222 xx
    Furniture and Fixtures 224 xx
    Books 226 xx
    Other Property, Plant and Equipment 227 xx
    Construction in Progress-Agency Assets 230 xx
    Items in Transit 249 xx
    Other Assets 251 xx
    Allowance for Doubtful Accounts 301 xx
    Accumulated Depreciation-Building 304 xx
    Accumulated Depreciation-IT Equipment 315 xx
    Accumulated Depreciation-Office Equipment 322 xx

    99
    Appendix 3

    Agency
    Post Closing Trial Balance
    As of December ___ , 20__

    Accou
    Particulars nt Debit Credit
    Code

    Accumulated Depreciation-Furniture & Fixtures 324 xx


    Accumulated Depreciation-Other Property, Plant & Equip. 327 xx
    Accounts Payable 401 xx
    Interests Payable 406 xx
    Guaranty Deposits Payable 408 xx
    Withholding Taxes Payable 410 xx
    GSIS Payable 411 xx
    PAG-IBIG Payable 412 xx
    PHILHEALTH Payable 413 xx
    Performance/Bidders/Bail Bonds Payable 414 xx
    Due to NGAs 430 xx
    Due to LGUs 431 xx
    Due to GOCCs 432 xx
    Due to Officers and Employees 428 xx
    Retirement Gratuity Payable 439 xx
    Other Defered Credits 441 xx
    Other Payables 450 xx
    ________ ________
    TOTAL xx xx

    Certified Correct:

    ______________________
    Chief Accountant

    100

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