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ACCOUNT TITLE CODE DEBIT CREDIT ASSETS
CASHCash-Collecting Officers 102 580,661.48 Cash-Disbursing Officers 103 13,471.30 Petty Cash Fund 104 - Cash in Bank-Local Currency, Current Account 111 451,706,105.18 Cash in Bank-Local Currency, Savings Account 112 1,679,174.66 Cash in Bank-Local Currency, Time Deposits 113 259,487,893.23
RECEIVABLESAccounts Receivable 121 682,912,966.25 Allowance for Doubtful Accounts 301 43,651,862.79 Loans Receivable - LGUs 125 173,103,017.14 Loans Receivable - Others 126 79,547,661.75 Interests Receivable 129 6,755,823.16 Due from NGAs 136 4,107.98 Due from LGUs 138 12,706,389.11 Due from Other Funds 144 508,822,638.10 Other Receivables 149 1,190,922.79
INVENTORYMerchandise Inventory 154 806,497,029.48 Construction In Progress - Agency Assets 264 6,736,948.98
PREPAYMENTS, DEPOSITS & DEFERRED CHARGESPrepaid Insurance 178 522,122.08
INVESTMENTSInvestment in Stocks 192 13,890.00 Other Investments and Marketable Securities 197 41,729,295.65
LAND AND OTHER IMPROVEMENTSLand 201 69,972,646.93
EQUIPMENT & OTHER MACHINERYOffice Equipment 221 306,705.00 Accumulated Depreciation - Office Equipment 321 306,703.00 IT Equipmet and Software 223 124,063.00 Accumulated Depreciation - IT Equipment & Software 323 124,060.00
OTHER ASSETSRestricted Fund/Cash 285 23,559,078.61 Other Assets 290 143,165.15
TOTAL ASSETS 3,128,115,777.01 44,082,625.79 LIABILITIES
Accounts Payable 401 519,759.37 Due to National Treasury 411 1,952,105,828.30 Due to BIR 412 59,396.39 Due to Other Funds 424 365,310,553.27 Guaranty Deposits' Payable 426 1,761,457.43 Other Payables 439 13,942,545.17 Other Deferred Credits 455 253,268,251.02
TOTAL LIABILITIES 2,586,967,790.95
NATIONAL HOUSING AUTHORITYCOMPREHENSIVE AND INTEGRATED SHELTER FINANCING ACT (CISFA)
TRIAL BALANCEAs of December 31, 2014
TRIAL BALANCE - CISFAAs of December 31, 2014
ACCOUNTACCOUNT TITLE CODE DEBIT CREDIT
GOVERNMENT EQUITYRetained Earnings 510 454,789,134.62 Prior Years' Adjustments - Subsidy 684-01 3,092,625.85 Prior Years' Adjustments - Prior Year's Charges 684-02 (946,176.15) Prior Years' Adjustments - Prior Year's Credits 684-03 10,909,118.40
TOTAL GOVERNMENT EQUITY 2,146,449.70 465,698,253.02 TOTAL LIABILITIES & GOVERNMENT EQUITY 2,146,449.70 3,052,666,043.97
INCOMEPermits 605 90.00 Clearance and Certification Fees 613 2,680.00 Garbage Fees 616 13,475.00 Processing Fees 621 41,545.69 Rent Income 642 2,287,211.86 Sales Revenue 643 5,796,723.17 Other Business Income 648 25,664,225.15 Fines and Penalties - Business Income 649 3,708,951.58 Insurance Income 663 94,534.74 Interests Income 664 3,459,107.84 Income from Joint Venture 673 117,051.70 Miscellaneous Income 678 2,478,503.53
TOTAL INCOME - 43,664,100.26 EXPENSES
Water Expense 766 1,754,187.15 Electricity Expense 767 385,466.31 Survey Expense 787 1,182,500.00 Security Services 797 4,588,508.52 Other Professional Services 799 151,661.32 Repairs & Maintenance - Office Building 811 49,428.00 Taxes, Duties and Licenses 891 666,309.82 Insurance Expense 893 1,044,244.20 Bad Debts Expense 901 281,597.60 Loss on Sale of Assets 961 3,001.01 Other Maintenance & Operating Expenses 969 6,890.25 Bank Charges 971 5,110.82 Documentary Stamp Expense 974 31,638.31
TOTAL EXPENSES 10,150,543.31 - GRAND TOTAL 3,140,412,770.02 3,140,412,770.02
ACCOUNT TITLE CODE DEBIT CREDIT ASSETS
CASHCash-Collecting Officers 102 1,832,283.42 Cash-Disbursing Officers 103 46,830.38 Petty Cash Fund 104 - Cash in Bank-Local Currency, Current Account 111 433,583,889.22 Cash in Bank-Local Currency, Savings Account 112 2,847,604.29 Cash in Bank-Local Currency, Time Deposits 113 258,944,982.24
RECEIVABLESAccounts Receivable 121 603,082,672.22 Allowance for Doubtful Accounts 301 43,823,037.00 Loans Receivable - LGUs 125 175,820,554.78 Loans Receivable - Others 126 80,067,162.28 Interests Receivable 129 6,735,740.49 Due from NGAs 136 4,107.98 Due from LGUs 138 12,706,389.11 Due from Other Funds 144 508,968,612.25 Other Receivables 149 1,190,922.79
INVENTORYMerchandise Inventory 154 860,490,902.97 Construction In Progress - Agency Assets 264 6,736,948.98
PREPAYMENTS, DEPOSITS & DEFERRED CHARGESPrepaid Insurance 178 522,122.08
INVESTMENTSInvestment in Stocks 192 13,890.00 Other Investments and Marketable Securities 197 40,793,589.04
LAND AND OTHER IMPROVEMENTSLand 201 69,972,646.93
EQUIPMENT & OTHER MACHINERYOffice Equipment 221 306,705.00 Accumulated Depreciation - Office Equipment 321 306,703.00 IT Equipmet and Software 223 124,063.00 Accumulated Depreciation - IT Equipment & Software 323 124,060.00
OTHER ASSETSRestricted Fund/Cash 285 23,500,753.10 Other Assets 290 143,165.15
TOTAL ASSETS 3,088,436,537.70 44,253,800.00 LIABILITIES
Due to National Treasury 411 1,952,107,207.18 Due to BIR 412 56,344.42 Due to Other Funds 424 365,188,334.42 Guaranty Deposits' Payable 426 1,643,207.43 Other Payables 439 13,942,545.17 Other Deferred Credits 455 221,337,641.89
TOTAL LIABILITIES 2,554,275,280.51
NATIONAL HOUSING AUTHORITYCOMPREHENSIVE AND INTEGRATED SHELTER FINANCING ACT (CISFA)
TRIAL BALANCEAs of September 30, 2014
TRIAL BALANCE - CISFAAs of September 30, 2014
ACCOUNTACCOUNT TITLE CODE DEBIT CREDIT
GOVERNMENT EQUITYRetained Earnings 510 454,789,134.62 Prior Years' Adjustments - Subsidy 684-01 3,092,625.85 Prior Years' Adjustments - Prior Year's Charges 684-02 (562,784.42) Prior Years' Adjustments - Prior Year's Credits 684-03 9,531,027.27
TOTAL GOVERNMENT EQUITY 2,529,841.43 464,320,161.89 TOTAL LIABILITIES & GOVERNMENT EQUITY 2,529,841.43 3,018,595,442.40
INCOMEPermits 605 90.00 Clearance and Certification Fees 613 2,000.00 Garbage Fees 616 10,475.00 Processing Fees 621 32,440.25 Rent Income 642 1,882,488.92 Sales Revenue 643 5,006,821.89 Other Business Income 648 20,105,727.44 Fines and Penalties - Business Income 649 2,513,768.66 Insurance Income 663 73,578.45 Interests Income 664 2,435,865.01 Income from Joint Venture 673 112,002.63 Miscellaneous Income 678 1,949,120.25
TOTAL INCOME - 34,124,378.50 EXPENSES
Water Expense 766 1,125,129.96 Electricity Expense 767 254,516.07 Security Services 797 2,868,191.10 Other Professional Services 799 101,300.50 Repairs & Maintenance - Office Building 811 49,428.00 Taxes, Duties and Licenses 891 473,915.08 Insurance Expense 893 1,044,244.20 Bad Debts Expense 901 61,715.08 Other Maintenance & Operating Expenses 969 1,341.12 Bank Charges 971 4,137.26 Documentary Stamp Expense 974 23,323.40
TOTAL EXPENSES 6,007,241.77 - GRAND TOTAL 3,096,973,620.90 3,096,973,620.90
ACCOUNT TITLE CODE DEBIT CREDIT ASSETS
CASHCash-Collecting Officers 102 1,483,502.54 Cash-Disbursing Officers 103 57,770.60 Cash in Bank-Local Currency, Current Account 111 211,757,750.76 Cash in Bank-Local Currency, Savings Account 112 656,723.65 Cash in Bank-Local Currency, Time Deposits 113 258,403,283.57
RECEIVABLESAccounts Receivable 121 599,320,455.03 Allowance for Doubtful Accounts 301 44,777,522.37 Loans Receivable - LGUs 125 181,753,068.48 Loans Receivable - Others 126 82,641,992.74 Interests Receivable 129 7,460,301.46 Due from NGAs 136 4,107.98 Due from LGUs 138 12,706,389.11 Due from Other Funds 144 708,575,375.06 Other Receivables 149 1,190,922.79
INVENTORYMerchandise Inventory 154 865,531,299.94 Construction In Progress - Agency Assets 264 6,927,008.98
PREPAYMENTS, DEPOSITS & DEFERRED CHARGESPrepaid Insurance 178 522,122.08
INVESTMENTSInvestment in Stocks 192 13,890.00 Other Investments and Marketable Securities 197 41,057,900.04
LAND AND OTHER IMPROVEMENTSLand 201 69,972,646.93
EQUIPMENT & OTHER MACHINERYOffice Equipment 221 306,705.00 Accumulated Depreciation - Office Equipment 321 306,703.00 IT Equipmet and Software 223 124,063.00 Accumulated Depreciation - IT Equipment & Software 323 124,060.00
OTHER ASSETSRestricted Fund/Cash 285 23,443,841.12 Other Assets 290 143,165.15
TOTAL ASSETS 3,074,054,286.01 45,208,285.37 LIABILITIES
Due to National Treasury 411 1,952,110,858.03 Due to BIR 412 49,051.55 Due to Other Funds 424 365,133,852.32 Guaranty Deposits' Payable 426 1,643,207.43 Other Payables 439 11,881,468.88 Other Deferred Credits 455 226,313,496.58
TOTAL LIABILITIES 2,557,131,934.79
NATIONAL HOUSING AUTHORITYCOMPREHENSIVE AND INTEGRATED SHELTER FINANCING ACT (CISFA)
TRIAL BALANCEAs of June 30, 2014
TRIAL BALANCE - CISFAAs of June 30, 2014
ACCOUNTACCOUNT TITLE CODE DEBIT CREDIT
GOVERNMENT EQUITYRetained Earnings 510 454,789,134.62 Prior Years' Adjustments - Subsidy 684-01 3,092,625.85 Prior Years' Adjustments - Prior Year's Charges 684-02 426,820.21 Prior Years' Adjustments - Prior Year's Credits 684-03 4,766,163.64
TOTAL GOVERNMENT EQUITY 3,519,446.06 459,555,298.26 TOTAL LIABILITIES & GOVERNMENT EQUITY 3,519,446.06 3,016,687,233.05
INCOMEPermits 605 90.00 Clearance and Certification Fees 613 1,260.00 Garbage Fees 616 7,500.00 Processing Fees 621 12,870.25 Rent Income 642 640,813.73 Sales Revenue 643 2,588,971.20 Other Business Income 648 11,940,169.30 Fines and Penalties - Business Income 649 1,157,762.78 Insurance Income 663 52,727.23 Interests Income 664 1,429,003.81 Income from Joint Venture 673 58,225.14 Miscellaneous Income 678 1,176,525.56
TOTAL INCOME - 19,065,919.00 EXPENSES
Water Expense 766 632,115.96 Electricity Expense 767 196,807.64 Security Services 797 1,675,963.71 Other Professional Services 799 57,886.00 Taxes, Duties and Licenses 891 283,919.58 Insurance Expense 893 522,122.10 Other Maintenance & Operating Expenses 969 1,341.12 Bank Charges 971 2,445.01 Documentary Stamp Expense 974 15,104.23
TOTAL EXPENSES 3,387,705.35 - GRAND TOTAL 3,080,961,437.42 3,080,961,437.42
ACCOUNT TITLE CODE DEBIT CREDIT ASSETS
CASHCash-Collecting Officers 102 1,112,879.97 Cash-Disbursing Officers 103 40,000.00 Cash in Bank-Local Currency, Current Account 111 192,158,586.20 Cash in Bank-Local Currency, Savings Account 112 1,960,392.45 Cash in Bank-Local Currency, Time Deposits 113 257,862,633.05
RECEIVABLESAccounts Receivable 121 590,539,255.80 Allowance for Doubtful Accounts 301 44,777,522.37 Loans Receivable - LGUs 125 193,606,320.32 Loans Receivable - Others 126 82,414,424.76 Interests Receivable 129 7,375,392.09 Due from NGAs 136 2,034,833.07 Due from LGUs 138 12,706,389.11 Due from Other Funds 144 705,333,373.65 Other Receivables 149 1,190,922.79
INVENTORYMerchandise Inventory 154 868,707,605.90 Construction In Progress - Agency Assets 264 12,927,624.32
PREPAYMENTS, DEPOSITS & DEFERRED CHARGESPrepaid Insurance 178 522,122.08
INVESTMENTSInvestment in Stocks 192 13,890.00 Other Investments and Marketable Securities 197 41,646,011.50
LAND AND OTHER IMPROVEMENTSLand 201 69,826,557.08
EQUIPMENT & OTHER MACHINERYOffice Equipment 221 306,705.00 Accumulated Depreciation - Office Equipment 321 306,703.00 IT Equipmet and Software 223 124,063.00 Accumulated Depreciation - IT Equipment & Software 323 124,060.00
OTHER ASSETSRestricted Fund/Cash 285 23,434,434.06 Other Assets 290 143,165.15
TOTAL ASSETS 3,065,987,581.35 45,208,285.37 LIABILITIES
Accounts Payable 401 455,200.02 Due to National Treasury 411 1,952,110,858.03 Due to BIR 412 51,266.60 Due to Other Funds 424 365,089,131.07 Guaranty Deposits' Payable 426 1,643,207.43 Other Payables 439 11,565,677.26 Other Deferred Credits 455 223,893,411.63
TOTAL LIABILITIES 2,554,808,752.04
NATIONAL HOUSING AUTHORITYCOMPREHENSIVE AND INTEGRATED SHELTER FINANCING ACT (CISFA)
TRIAL BALANCEAs of March 31, 2014
TRIAL BALANCE - CISFAAs of March 31, 2014
ACCOUNTACCOUNT TITLE CODE DEBIT CREDIT
GOVERNMENT EQUITYRetained Earnings 510 454,789,134.62 Prior Years' Adjustments - Prior Year's Charges 684-02 532,859.07 Prior Years' Adjustments - Prior Year's Credits 684-03 3,743,424.89
TOTAL GOVERNMENT EQUITY 532,859.07 458,532,559.51 TOTAL LIABILITIES & GOVERNMENT EQUITY 532,859.07 3,013,341,311.55
INCOMEPermits 605 90.00 Clearance and Certification Fees 613 720.00 Garbage Fees 616 4,550.00 Processing Fees 621 5,560.00 Rent Income 642 630,927.73 Other Business Income 648 6,316,474.20 Fines and Penalties - Business Income 649 469,949.94 Insurance Income 663 31,983.96 Interests Income 664 602,428.04 Income from Joint Venture 673 13,993.21 Miscellaneous Income 678 616,724.35
TOTAL INCOME - 8,693,401.43 EXPENSES
Water Expense 766 229,682.15 Electricity Expense 767 79,270.93 Other Professional Services 799 23,733.26 Taxes, Duties and Licenses 891 120,485.82 Insurance Expense 893 261,061.05 Bank Charges 971 1,169.35 Documentary Stamp Expense 974 7,155.37
TOTAL EXPENSES 722,557.93 - GRAND TOTAL 3,067,242,998.35 3,067,242,998.35
