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CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 20.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 253,219.93
Cash in Bank-Local Currency, Savings Account 10102030 947,992.96
Total Cash and Cash Equivalents 1,211,232.89
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,390,180.09
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,311,821.38
Other Receivables
Receivables-Disallowances/Charges 10305010 307,860.04
Other Receivables 10305990 24,710.41
Total Other Receivables 332,570.45
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 39,995.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 115,902.13
Total Inventories 155,897.93
TOTAL CURRENT ASSETS 4,011,522.65
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (56,127.30)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 32,671,567.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (11,426,893.58)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (77,510.88)
Machinery and Equipment
Machinery 10605010 0.00
Less: Accumulated Depreciation-Machinery 10605011 0.00
Office Equipment 10605020 609,999.67
Less: Accumulated Depreciation-Office Equipment 10605021 (457,029.04)
Other Equipment 10605990 687,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (56,781.59)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (234,143.40)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (11,024.58)
Total Property, Plant, and Equipment Other Assets 24,139,642.90
DINGRAS WATER DISTRICT
BALANCE SHEET
As of January 31, 2017
ASSETS
Intagible Assets 0.00
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 58,550.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 380,668.13
TOTAL NON-CURRENT ASSETS 24,520,311.03
TOTAL ASSETS 28,531,833.68
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,046.04
Due to Officers and Employees 20101020 0.00
Total Payables 183,046.04
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 1,215,153.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 23,034.66
Expanded Withholding Tax 20201010-02 1,893.40
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 5,742.43
Total Due to BIR 30,670.49
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 45,351.39
ECC 20201020-02 1,299.24
Salary Loan 20201020-03 24,601.08
Policy Loan 20201020-04 0.00
Total Due to GSIS 71,251.71
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,996.30
Pag-IBIG Multi-Purpose Loan 20201030-02 9,928.39
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 15,924.69
Due to PhilHealth 20201040 4,500.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 350,602.27
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 1,798,720.01
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
LIABILITIES AND EQUITY
Net Income (40,320.48)
TOTAL EQUITY 12,031,608.47
TOTAL LIABILITIES AND EQUITY 28,531,833.68
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON B. GUIRA
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 264,610.22
Cash in Bank-Local Currency, Savings Account 10102030 947,992.96
Total Cash and Cash Equivalents 1,222,603.18
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,410,587.00
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,332,228.29
Other Receivables
Receivables-Disallowances/Charges 10305010 305,584.02
Other Receivables 10305990 24,710.41
Total Other Receivables 330,294.43
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 157,970.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 79,162.73
Total Inventories 237,133.53
TOTAL CURRENT ASSETS 4,122,259.43
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (56,396.76)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 32,721,866.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (11,626,197.69)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (78,016.32)
Machinery and Equipment
Machinery 10605010 0.00
Less: Accumulated Depreciation-Machinery 10605011 0.00
Office Equipment 10605020 609,999.67
Less: Accumulated Depreciation-Office Equipment 10605021 (461,565.28)
Other Equipment 10605990 687,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (64,158.46)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (249,063.67)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (11,615.58)
Total Property, Plant, and Equipment Other Assets 23,962,438.51
DINGRAS WATER DISTRICT
BALANCE SHEET
As of February 28, 2017
ASSETS
Intagible Assets 0.00
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 24,289,556.64
TOTAL ASSETS 28,411,816.07
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,046.04
Due to Officers and Employees 20101020 0.00
Total Payables 183,046.04
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 1,106,786.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 23,034.66
Expanded Withholding Tax 20201010-02 2,163.19
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 7,137.98
Total Due to BIR 32,335.83
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 45,351.39
ECC 20201020-02 1,299.24
Salary Loan 20201020-03 32,467.80
Policy Loan 20201020-04 0.00
Total Due to GSIS 79,118.43
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,996.30
Pag-IBIG Multi-Purpose Loan 20201030-02 11,359.52
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 17,355.82
Due to PhilHealth 20201040 4,500.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 361,565.46
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 1,701,316.20
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
LIABILITIES AND EQUITY
Net Income (62,934.28)
TOTAL EQUITY 12,008,994.67
TOTAL LIABILITIES AND EQUITY 28,411,816.07
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON B. GUIRA
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 424,092.37
Cash in Bank-Local Currency, Savings Account 10102030 974,831.93
Total Cash and Cash Equivalents 1,408,924.30
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,492,377.80
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,414,019.09
Other Receivables
Receivables-Disallowances/Charges 10305010 302,808.00
Other Receivables 10305990 24,710.41
Total Other Receivables 327,518.41
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 157,970.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 31,394.58
Total Inventories 189,365.38
TOTAL CURRENT ASSETS 4,339,827.18
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (56,666.22)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 32,797,466.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (11,825,879.04)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (78,521.76)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 0.00
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (466,101.52)
Other Equipment 10605990 687,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (71,535.33)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (263,983.94)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (12,206.58)
Total Property, Plant, and Equipment Other Assets 23,909,407.88
DINGRAS WATER DISTRICT
BALANCE SHEET
As of March 31, 2017
ASSETS
Intagible Assets 0.00
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 24,236,526.01
TOTAL ASSETS 28,576,353.19
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,046.04
Due to Officers and Employees 20101020 0.00
Total Payables 183,046.04
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 998,007.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 23,034.66
Expanded Withholding Tax 20201010-02 2,374.07
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 9,536.05
Total Due to BIR 34,944.78
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 45,351.39
ECC 20201020-02 1,299.24
Salary Loan 20201020-03 32,467.80
Policy Loan 20201020-04 0.00
Total Due to GSIS 79,118.43
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,996.30
Pag-IBIG Multi-Purpose Loan 20201030-02 11,359.52
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 17,355.82
Due to PhilHealth 20201040 4,500.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 364,174.41
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 1,595,146.15
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
LIABILITIES AND EQUITY
Net Income 207,772.89
TOTAL EQUITY 12,279,701.84
TOTAL LIABILITIES AND EQUITY 28,576,353.19
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 664,914.01
Cash in Bank-Local Currency, Savings Account 10102030 974,831.93
Total Cash and Cash Equivalents 1,649,745.94
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,569,715.51
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,491,356.80
Other Receivables
Receivables-Disallowances/Charges 10305010 299,431.98
Other Receivables 10305990 24,710.41
Total Other Receivables 324,142.39
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 157,970.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 -21,195.67
Total Inventories 136,775.13
TOTAL CURRENT ASSETS 4,602,020.26
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (56,935.68)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 32,832,324.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (12,026,127.39)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (79,027.20)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (740.25)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (471,386.26)
Other Equipment 10605990 687,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (78,912.20)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (278,904.21)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (12,797.58)
Total Property, Plant, and Equipment Other Assets 23,714,329.50
DINGRAS WATER DISTRICT
BALANCE SHEET
As of April 30, 2017
ASSETS
Intagible Assets 0.00
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 55,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 377,118.13
TOTAL NON-CURRENT ASSETS 24,091,447.63
TOTAL ASSETS 28,693,467.89
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 356,952.29
Due to Officers and Employees 20101020 0.00
Total Payables 356,952.29
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 888,813.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 23,034.66
Expanded Withholding Tax 20201010-02 5,950.35
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 15,682.89
Total Due to BIR 44,667.90
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 45,351.39
ECC 20201020-02 1,299.24
Salary Loan 20201020-03 32,467.80
Policy Loan 20201020-04 0.00
Total Due to GSIS 79,118.43
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,996.30
Pag-IBIG Multi-Purpose Loan 20201030-02 11,359.52
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 17,355.82
Due to PhilHealth 20201040 4,500.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 373,897.53
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 1,669,581.52
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
LIABILITIES AND EQUITY
Net Income 250,452.22
TOTAL EQUITY 12,322,381.17
TOTAL LIABILITIES AND EQUITY 28,693,467.89
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 457,603.89
Cash in Bank-Local Currency, Savings Account 10102030 1,004,831.93
Total Cash and Cash Equivalents 1,472,435.82
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,443,366.36
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,365,007.65
Other Receivables
Receivables-Disallowances/Charges 10305010 279,555.96
Other Receivables 10305990 24,710.41
Total Other Receivables 304,266.37
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 157,970.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 110,905.58
Total Inventories 268,876.38
TOTAL CURRENT ASSETS 4,410,586.22
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (57,205.14)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 32,877,324.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (12,226,462.88)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (79,532.64)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (1,480.50)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (476,671.00)
Other Equipment 10605990 687,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (86,289.07)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (293,824.48)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (13,388.58)
Total Property, Plant, and Equipment Other Assets 23,529,305.98
DINGRAS WATER DISTRICT
BALANCE SHEET
As of May 31, 2017
ASSETS
Intagible Assets 0.00
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 23,856,424.11
TOTAL ASSETS 28,267,010.33
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,046.04
Due to Officers and Employees 20101020 0.00
Total Payables 183,046.04
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 779,201.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 23,034.66
Expanded Withholding Tax 20201010-02 4,577.76
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 17,818.65
Total Due to BIR 45,431.07
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 45,351.39
ECC 20201020-02 1,299.24
Salary Loan 20201020-03 31,128.91
Policy Loan 20201020-04 0.00
Total Due to GSIS 77,779.54
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,996.30
Pag-IBIG Multi-Purpose Loan 20201030-02 11,359.52
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 17,355.82
Due to PhilHealth 20201040 4,500.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 373,321.81
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 1,385,487.55
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
LIABILITIES AND EQUITY
Net Income 108,088.63
TOTAL EQUITY 12,180,017.58
TOTAL LIABILITIES AND EQUITY 28,267,010.33
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 504,646.10
Cash in Bank-Local Currency, Savings Account 10102030 1,034,831.93
Total Cash and Cash Equivalents 1,549,478.03
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,529,363.89
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,451,005.18
Other Receivables
Receivables-Disallowances/Charges 10305010 275,179.94
Other Receivables 10305990 24,710.41
Total Other Receivables 299,890.35
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 157,970.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 94,097.03
Total Inventories 252,067.83
TOTAL CURRENT ASSETS 4,552,441.39
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (57,474.60)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 32,925,473.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (12,427,473.37)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (80,038.08)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (2,220.75)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (481,955.74)
Other Equipment 10605990 687,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (93,665.94)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (308,744.75)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (13,979.58)
Total Property, Plant, and Equipment Other Assets 23,346,756.46
Intagible Assets 0.00
DINGRAS WATER DISTRICT
BALANCE SHEET
As of June 30, 2017
ASSETS
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 23,673,874.59
TOTAL ASSETS 28,226,315.98
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,046.04
Due to Officers and Employees 20101020 0.00
Total Payables 183,046.04
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 669,169.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 23,034.66
Expanded Withholding Tax 20201010-02 3,134.40
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 11,875.58
Total Due to BIR 38,044.64
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 45,351.39
ECC 20201020-02 1,299.24
Salary Loan 20201020-03 24,572.73
Policy Loan 20201020-04 0.00
Total Due to GSIS 71,223.36
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,996.30
Pag-IBIG Multi-Purpose Loan 20201030-02 11,127.22
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 17,123.52
Due to PhilHealth 20201040 4,500.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 359,146.90
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 1,261,280.64
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
Net Income 191,601.19
LIABILITIES AND EQUITY
TOTAL EQUITY 12,263,530.14
TOTAL LIABILITIES AND EQUITY 28,226,315.98
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON TRISITAS G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 440,550.61
Cash in Bank-Local Currency, Savings Account 10102030 1,065,335.43
Total Cash and Cash Equivalents 1,515,886.04
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,432,101.55
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,353,742.84
Other Receivables
Receivables-Disallowances/Charges 10305010 243,563.04
Other Receivables 10305990 24,710.41
Total Other Receivables 268,273.45
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 204,050.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 73,384.93
Total Inventories 277,435.73
TOTAL CURRENT ASSETS 4,415,338.06
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (57,744.06)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 33,139,323.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (12,629,054.23)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (80,543.52)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (2,961.00)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (487,240.48)
Other Equipment 10605990 736,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (101,042.81)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (323,665.02)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (14,570.58)
Total Property, Plant, and Equipment Other Assets 23,378,337.57
Intagible Assets 0.00
DINGRAS WATER DISTRICT
BALANCE SHEET
As of July 30, 2017
ASSETS
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 23,705,455.70
TOTAL ASSETS 28,120,793.76
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,046.04
Due to Officers and Employees 20101020 0.00
Total Payables 183,046.04
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 558,714.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 22,823.24
Expanded Withholding Tax 20201010-02 4,114.10
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 16,817.34
Total Due to BIR 43,754.68
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 43,255.38
ECC 20201020-02 1,199.43
Salary Loan 20201020-03 23,241.61
Policy Loan 20201020-04 0.00
Total Due to GSIS 67,696.42
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,696.68
Pag-IBIG Multi-Purpose Loan 20201030-02 7,111.85
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 12,808.53
Due to PhilHealth 20201040 4,275.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 356,790.01
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 1,148,468.75
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
Net Income 198,890.86
LIABILITIES AND EQUITY
TOTAL EQUITY 12,270,819.81
TOTAL LIABILITIES AND EQUITY 28,120,793.76
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON TRISITAS G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 485,979.84
Cash in Bank-Local Currency, Savings Account 10102030 1,095,335.43
Total Cash and Cash Equivalents 1,591,315.27
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,478,073.96
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,399,715.25
Other Receivables
Receivables-Disallowances/Charges 10305010 236,116.68
Other Receivables 10305990 24,710.41
Total Other Receivables 260,827.09
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 204,050.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 73,556.73
Total Inventories 277,607.53
TOTAL CURRENT ASSETS 4,529,465.14
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (58,013.52)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 33,191,123.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (12,832,238.97)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (81,048.96)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (3,701.25)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (492,525.22)
Other Equipment 10605990 736,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (109,154.68)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (338,585.29)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (15,161.58)
Total Property, Plant, and Equipment Other Assets 23,196,529.80
Intagible Assets 0.00
DINGRAS WATER DISTRICT
BALANCE SHEET
As of August 31, 2017
ASSETS
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 23,523,647.93
TOTAL ASSETS 28,053,113.07
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,046.04
Due to Officers and Employees 20101020 0.00
Total Payables 183,046.04
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 447,834.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 22,611.82
Expanded Withholding Tax 20201010-02 1,889.64
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 7,042.41
Total Due to BIR 31,543.87
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 43,255.38
ECC 20201020-02 1,199.43
Salary Loan 20201020-03 31,586.34
Policy Loan 20201020-04 0.00
Total Due to GSIS 76,041.15
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,696.68
Pag-IBIG Multi-Purpose Loan 20201030-02 5,427.54
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 11,124.22
Due to PhilHealth 20201040 4,275.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 351,239.62
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 1,032,038.36
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
Net Income 247,640.56
LIABILITIES AND EQUITY
TOTAL EQUITY 12,319,569.51
TOTAL LIABILITIES AND EQUITY 28,053,113.07
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON TRISITAS G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 399,257.33
Cash in Bank-Local Currency, Savings Account 10102030 1,124,439.75
Total Cash and Cash Equivalents 1,533,697.08
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,501,541.31
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,423,182.60
Other Receivables
Receivables-Disallowances/Charges 10305010 228,620.32
Other Receivables 10305990 24,710.41
Total Other Receivables 253,330.73
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 204,050.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 63,582.93
Total Inventories 267,633.73
TOTAL CURRENT ASSETS 4,477,844.14
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (58,282.98)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 33,497,318.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (13,035,812.21)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (81,554.40)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (4,441.50)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (497,809.96)
Other Equipment 10605990 736,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (117,266.55)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (353,505.56)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (15,752.58)
Total Property, Plant, and Equipment Other Assets 23,268,728.53
Intagible Assets 0.00
DINGRAS WATER DISTRICT
BALANCE SHEET
As of September 30, 2017
ASSETS
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 23,595,846.66
TOTAL ASSETS 28,073,690.80
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 196,229.43
Due to Officers and Employees 20101020 0.00
Total Payables 196,229.43
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 336,525.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 22,823.24
Expanded Withholding Tax 20201010-02 4,865.94
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 20,311.19
Total Due to BIR 48,000.37
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 43,255.38
ECC 20201020-02 1,199.43
Salary Loan 20201020-03 22,876.87
Policy Loan 20201020-04 0.00
Total Due to GSIS 67,331.68
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,696.68
Pag-IBIG Multi-Purpose Loan 20201030-02 5,161.13
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 10,857.81
Due to PhilHealth 20201040 4,275.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 358,720.24
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 941,393.37
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
Net Income 358,863.28
LIABILITIES AND EQUITY
TOTAL EQUITY 12,430,792.23
TOTAL LIABILITIES AND EQUITY 28,073,690.80
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON TRISITAS G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 252,846.95
Cash in Bank-Local Currency, Savings Account 10102030 1,159,439.75
Total Cash and Cash Equivalents 1,422,286.70
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,427,150.58
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,348,791.87
Other Receivables
Receivables-Disallowances/Charges 10305010 221,123.96
Other Receivables 10305990 24,710.41
Total Other Receivables 245,834.37
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 204,050.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 267,393.33
Total Inventories 471,444.13
TOTAL CURRENT ASSETS 4,488,357.07
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (58,552.44)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 33,681,008.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (13,241,681.91)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (82,059.84)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (5,181.75)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (503,094.70)
Other Equipment 10605990 736,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (125,378.42)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (368,425.83)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 143,316.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (16,343.58)
Total Property, Plant, and Equipment Other Assets 23,216,125.80
Intagible Assets 0.00
DINGRAS WATER DISTRICT
BALANCE SHEET
As of October 30, 2017
ASSETS
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 23,543,243.93
TOTAL ASSETS 28,031,601.00
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,452.65
Due to Officers and Employees 20101020 0.00
Total Payables 183,452.65
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 224,785.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 22,823.24
Expanded Withholding Tax 20201010-02 6,115.40
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 27,696.48
Total Due to BIR 56,635.12
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 43,490.37
ECC 20201020-02 1,199.43
Salary Loan 20201020-03 27,717.69
Policy Loan 20201020-04 0.00
Total Due to GSIS 72,407.49
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,719.06
Pag-IBIG Multi-Purpose Loan 20201030-02 10,868.11
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 16,587.17
Due to PhilHealth 20201040 4,275.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 378,160.16
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 836,316.51
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
Net Income 421,850.34
LIABILITIES AND EQUITY
TOTAL EQUITY 12,493,779.29
TOTAL LIABILITIES AND EQUITY 28,031,601.00
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON TRISITAS G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 0.00
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 719,120.27
Cash in Bank-Local Currency, Savings Account 10102030 555,146.59
Total Cash and Cash Equivalents 1,284,266.86
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,537,817.40
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,459,458.69
Other Receivables
Receivables-Disallowances/Charges 10305010 213,627.60
Due from Officers and Employees 10305020 14,973.87
Other Receivables 10305990 24,710.41
Total Other Receivables 253,311.88
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 204,050.80
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 233,781.83
Total Inventories 437,832.63
TOTAL CURRENT ASSETS 4,434,870.06
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (58,821.90)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 33,717,008.32
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (13,448,663.28)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (82,565.28)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (5,922.00)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (508,379.44)
Other Equipment 10605990 736,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (133,490.29)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (383,346.10)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 153,508.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (16,934.58)
Total Property, Plant, and Equipment Other Assets 23,024,913.40
DINGRAS WATER DISTRICT
BALANCE SHEET
As of November 30, 2017
ASSETS
Intagible Assets 0.00
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 17,338.75
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 339,456.88
TOTAL NON-CURRENT ASSETS 23,364,370.28
TOTAL ASSETS 27,799,240.34
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 183,452.65
Due to Officers and Employees 20101020 0.00
Total Payables 183,452.65
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 112,611.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 22,823.24
Expanded Withholding Tax 20201010-02 4,100.73
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 13,713.93
Total Due to BIR 40,637.90
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 43,490.37
ECC 20201020-02 1,199.43
Salary Loan 20201020-03 35,995.58
Policy Loan 20201020-04 0.00
Total Due to GSIS 80,685.38
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,719.06
Pag-IBIG Multi-Purpose Loan 20201030-02 10,868.11
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 16,587.17
Due to PhilHealth 20201040 4,275.00
Due to NGAs 20201050 228,255.38
Total Inter-Agency Payables 370,440.83
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 716,423.18
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 14,057,680.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,009,086.95
LIABILITIES AND EQUITY
Net Income 309,383.01
TOTAL EQUITY 12,381,311.96
TOTAL LIABILITIES AND EQUITY 27,799,240.34
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON TRISITAS G. SALUDARES
CURRENT ASSETS
Cash and Cash Equivalents
Cash on Hand
Cash-Collecting Officers 10101010 99,725.19
Petty Cash 10101020 10,000.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account 10102020 750,939.95
Cash in Bank-Local Currency, Savings Account 10102030 555,334.61
Total Cash and Cash Equivalents 1,415,999.75
Receivables
Loans and Receivable Accounts
Accounts Receivables 10301010 2,545,123.51
Less: Allowance for Impairment-Accounts Receivable 10301011 (78,358.71)
Total Receivables 2,466,764.80
Other Receivables
Receivables-Disallowances/Charges 10305010 368,462.24
Due from Officers and Employees 10305020 14,473.87
Other Receivables 10305990 24,710.41
Total Other Receivables 407,646.52
Inventories
Inventory Held for Consumption
Office Supplies Inventory 10404010 0.00
Accountable Forms, Plates and Stickers Inventory 10404020 109,935.50
Chemical and Filtering Supplies Inventory 10404120 0.00
Other Supplies and Materials Inventory 10404990 165,969.72
Total Inventories 275,905.22
TOTAL CURRENT ASSETS 4,566,316.29
NON-CURRENT ASSETS
Investment Property 0.00
Property, Plant, and Equipment 0.00
Land
Land 10601010 603,800.00
Land Improvements
Other Land Improvements 10602990 78,831.50
Less: Accumulated Depreciation-Other Land Improvements 10602991 (59,091.36)
Infrastructure Assets
Plant-Utility Plant in Service (UPIS) 10603110 33,725,225.89
Less: Accumulated Depreciation-Plant (UPIS) 10603111 (13,655,991.09)
Buildings and Other Structures
Water Plant, Structure and Improvement 10604070 202,175.00Less: Accumulated Depreciation-Water Plant, Structure and Improvement 10604071 (83,070.72)
Machinery and Equipment
Machinery 10605010 49,350.00
Less: Accumulated Depreciation-Machinery 10605011 (6,662.25)
Office Equipment 10605020 659,899.67
Less: Accumulated Depreciation-Office Equipment 10605021 (513,664.18)
Other Equipment 10605990 736,158.32
Less: Accumulated Depreciation-Other Equipment 10605991 (141,602.16)
Transportation Equipment
Motor Vehicles 10606010 1,462,305.46
Less: Accumulated Depreciation-Motor Vehicles 10606011 (398,266.37)
Furniture, Fixtures and Books
Furniture and Fixtures 10607010 153,508.00
Less: Accumulated Depreciation-Furniture and Fixtures 10607011 (17,525.58)
Total Property, Plant, and Equipment Other Assets 22,795,380.13
DINGRAS WATER DISTRICT
BALANCE SHEET
As of December 31, 2017
ASSETS
Intagible Assets 0.00
Deferred Tax Assets 0.00
Other Assets
Advances
Advances to Officers and Employees 19901040 5,000.00
Prepayments
Advances to Contractors 19902010 70,850.05
Other Assets
Other Assets 19999990 251,268.08
Total Other Assets 327,118.13
TOTAL NON-CURRENT ASSETS 23,122,498.26
TOTAL ASSETS 27,688,814.55
CURRENT LIABILITIES
Payables
Accounts Payables 20101010 20,521.32
Due to Officers and Employees 20101020 3,500.00
Total Payables 24,021.32
Bills/Bonds/Loans Payable
Current Portion of Loans Payable-Domestic 20102040 1,386,417.00
Inter-Agency Payables
Due to BIR 20201010
Withholding Tax on Compensation 20201010-01 22,823.24
Expanded Withholding Tax 20201010-02 4,716.89
Withholding Tax on Government Money Payments (GMP)-Percentage Taxes 20201010-03 0.00
Withholding Tax on GMP – Value Added Taxes (GVAT) 20201010-04 15,440.06
Total Due to BIR 42,980.19
Due to GSIS 20201020
Life and Retirement Premium 20201020-01 43,490.37
ECC 20201020-02 1,199.43
Salary Loan 20201020-03 35,995.58
Policy Loan 20201020-04 0.00
Total Due to GSIS 80,685.38
Due to Pag-IBIG 20201030
Pag-IBIG Premium 20201030-01 5,719.06
Pag-IBIG Multi-Purpose Loan 20201030-02 10,868.11
Pag-IBIG Housing Loan 20201030-03 0.00
Total Due to Pag-IBIG 16,587.17
Due to PhilHealth 20201040 4,275.00
Due to NGAs 20201050 411,301.42
Total Inter-Agency Payables 555,829.16
Trust Liabilities
Guaranty/Security Deposits Payable 20401040 49,918.70
TOTAL CURRENT LIABILITIES 2,016,186.18
NON-CURRENT LIABILITIES
Non-current Portion of Loans Payable-Domestic 20102040 12,671,263.75
TOTAL NON-CURRENT LIABILITIES
DEFERRED CREDITS/UNEARNED INCOME
Customers' Deposit 20401050 281,454.64
Other Deferred Credits 20501990 362,369.81
TOTAL DEFERRED CREDITS/UNEARNED INCOME 643,824.45
EQUITY
Government Equity
Government Equity 30101020 296,500.00
Contributed Capital 30101030 3,766,342.00
Total Government Equity 4,062,842.00
Retained Earnings/(Deficit) 30701010 8,171,417.95
LIABILITIES AND EQUITY
Net Income 123,280.22
TOTAL EQUITY 12,357,540.17
TOTAL LIABILITIES AND EQUITY 27,688,814.55
PREPARED BY: APPROVED BY:
Sr. Accounting Processor A General Manager
IMELDA D. BACNAT CORAZON TRISITAS G. SALUDARES
