EMPLOYEES' COMPENSATION COMMISSION

TRIAL BALANCE
As of March 31, 2016

Particulars Account Debit Credit

Code

Cash in Bank - Local Currency, Current Account 111 10,472,406.41

Cash in Bank - Local Currency - Time Deposit 113 395,906,887.73
Accounts Receivable 121 15,748,002.27
Notes Receivable 122 497,800.27
Due from Officers and Employees 123 256,783.57
Receivables - Disallowances/Charges 146 8,568,771.16
Advances to Officers & Employees 148 327,900.00
Other Receivables 149 63,627.19
Office Supplies - Inventory 155 198,699.82
Other Supplies Inventory 165 355,721.00
Prepaid Rent 177 26,900.00
Prepaid Insurance 178 29,870.08
Advances to Contractors 181 883,135.70
Other Prepaid Expenses 185 358,894.56
Guaranty Deposits 186 3,000.00
Other Current Assets 189 10,030.00
Investment Property 167,482.96
Accum. Depreciation - Investment Property -
Land 201 11,019,218.00
Office Building 211 87,779,385.05
Allowance for Doubtful Account 301 13,480,413.60
Accum. Depreciation - Office Building 311 75,963,947.07
Office Equipment 221 10,662,137.87
Accum. Depreciation - Office Equipment 321 8,153,149.77
Furniture and Fixtures 222 8,879,675.10
Accum. Depreciation - Furniture and Fixtures 322 7,626,745.49
IT Equipment & Software 223 15,467,010.85
Accum. Depreciation - IT Equipment & Software 323 9,482,002.15
Library Books 224 429,209.48
Accum. Depreciation - Library Books 324 386,221.14
Firefighting Equipment and Accessories 231 26,590.50
Accum.Depreciation - Firefighting Equip. & Acces. 331 23,931.45
Medical, Dental and Laboratory Equipment 233 31,952.00
Accum. Depreciation-Med., Dental & Lab. Equip. 333 21,296.16
Sports Equipment 235 283,335.75
Accum. Depreciation - Sports Equipment 335 51,854.52
Technical and Scientific Equipment 236 5,320.00
Accum. Depreciation - Tech. & Scientific Equip. 336 4,788.00
Other Machineries and Equipment 240 291,439.50
Accum. Depreciation - Other Mach. & Equipment 340 133,791.71
Motor Vehicles 241 7,129,969.61
Accum. Depreciation - Motor Vehicles 341 3,193,571.89
Other Assets 290 3,380,394.91
Accounts Payable 401 7,037,253.69
Due to Officers and Employees 403 471,513.33
Accrued Employee Benefit Payable AEBP 13,095,190.73
Due to BIR 412 560,648.36
Due to GSIS 413 416,870.11
Due to Pag-ibig 414 120,397.76
Due to Philhealth 415 44,049.50
Due to GOCC's 417 103,181.23
Due to Other Funds 424 -
Guaranty Deposits Payable 426 77,500.00
Performance/Bidders/Bail Bonds Payable 427 195,073.48
Tax Refund Payable 429 105,326.31
Other Payables 439 14,567,148.08
Retained Earnings 510 411,071,354.07
Other Service Income 628 25,411,000.00
Rent Income 642 2,986,625.07
Interest Income 664 1,035,416.38
Miscellaneous Income 678 52.12
Salaries & Wages - Regular 701 5,976,757.59
Salaries & Wages - Casual 705 1,709,273.42
PERA 711 568,364.51
Representation Allowance 713 125,000.00
Transportation Allowance 714 98,000.00
Clothing Allowance 715
Subsistence & Laundry Allowance 716
Other Bonuses and Allowances 719
Honorarium 720
Hazard Pay 721
Overtime and Night Pay 723 26,496.09
 EMPLOYEES' COMPENSATION COMMISSION
TRIAL BALANCE
As of March 31, 2016

Particulars Account Debit Credit

Code
Cash Gift 724
Year-End Bonus 725
Life & Retirement Insurance Premium 731 625,107.36
Pag-ibig Contribution 732 19,300.00
Philhealth Contribution 733 59,125.00
EC Contribution 734 19,300.00
Employee Benefit Expense - Leave Credits EBE-LC
Other Personnel Benefits 749 2,450,000.00
Traveling Expenses - Local 751 222,502.09
Traveling Expenses - Foreign 752 133,156.92
Training Expenses 753 462,169.26
Office Supplies Expense 755 73,197.25
Gasoline, Oil and Lubricants Expenses 761 44,888.90
Textbook & Intructional Materials Expense 763 600.00
Other Supplies Expenses 765 8,070.00
Water Expenses 766 73,837.50
Electricity Expenses 767 293,342.48
Postage and Deliveries 771 53,113.95
Telephone Expense - Landline 772 280,107.24
Telephone Expense - Mobile 773 71,829.49
Internet Expenses 774 79,800.00
Cable, Sattelite, Telegraph & Radio Expenses 775
Membership Dues & Contribution to Organization 778 100,000.00
Advertising Expenses 780 145,618.08
Printing and Binding Expenses 781 52,500.00
Rent Expense 782 54,891.30
Representation Expenses 783 95,975.33
Transportation and Delivery Expenses 784 14,386.00
Subscription Expenses 786 6,854.00
Legal Services 791 30,000.00
Auditing Services 792
General Services 795
Janitorial Services 796 344,628.52
Security Services 797 730,022.60
Other Professional Services 799 341,518.25
Repairs & Maintenance - Office Building 811 95,008.83
Repairs & Maintenance - Office Equipment 821 18,781.00
Repairs & Maintenance - Office Furnitures 822 10,135.00
Repairs & Maintenance - IT Equipment 823 30,419.99
Repairs & Maintenance - Motor Vehicle 841 60,785.68
Donations 878 10,000.00
Extraordinary Expenses 883 15,470.35
Miscellaneous Expenses 884 8,221.00
Fidelity Bond Premium 892 7,067.81
Insurance Expenses 893 18,890.35
Depreciation - Office Building 911 121,499.97
Depreciation - Office Equipment 921 98,052.70
Depreciation - Furniture & Fixtures 922 15,724.89
Depreciation - IT Equipment 923 405,933.48
Depreciation - Library Books 924 101.16
Depreciation - Medical, Dental & Laboratory 933 564.42
Depreciation - Sports Equipment 935 6,015.39
Depreciation - Other Machine & Equipment 940 5,070.81
Depreciation - Motor Vehicles 941 173,313.30
Other MOOE 969 67,972.57

TOTAL 595,820,313.17 595,820,313.17

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Prepared by: Certified Correct: -

EVA S. PEREGRINO (SGD) MARIA TERESA M. URBANO (SGD)

Accountant III Chief, Finance Division