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

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 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

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