LIST OF TABLES

Table I: The Accountancy Profession 10

Table II: Funds and Its Application 12

Table III: List of Barangays of the City Government of Binan 27

Table IV: City Officials of the City Government of Binan 28

Table V: Vertical Analysis of the Financial Statements of the City Government of Binan 42

Table VI: Vertical Analysis of the Financial Statements of the City Government of Binan 49

Table VII: Trend Analysis for 2013 2014 60

Table VIII: Trend Analysis for 2014 2015 64

Table IX: Common-Size Financial Statements 68

Table X: Liquidity Ratios 70

Table XI: Asset Management Efficiency Ratios 71

Table XII: Debit Financing and Coverage Ratios 73

Table XIII: Operating Efficiency and Profitability 74

Table XIV: Summary of Recognition, Measurement and Presentation of Assets and Liabilities 86

Table XV: Summary of Revenue Sources of the City Government of Binan 99

Table XVI: Summary of Findings and Recommendation 165

 LIST OF FIGURES

Figure I: Map of Laguna 25

Figure II: Organizational Structure of the City Government of Binan 29

Figure III: Organizational Structure of the Frontline Services of the

City Government of Binan 30

Figure IV: Organizational Structure of the Administrative Services of theCity Government of

Binan 31

Figure V: Distribution of Current Assets in 2015 44

Figure VI: Distribution of Current Assets in 2013 2015 45

Figure VII: Distribution of Non-Current Assets in 2015 46

Figure VIII: Distribution of Non-Current Assets in 2013 2015 46

Figure IX: Distribution of Property, Plant and Equipment in 2015 47

Figure X: Distribution of Property, Plant and Equipment in 2013 2015 47

Figure XI: Distribution of Assets in 2015 48

Figure XII: Distribution of Assets in 2013 2015 48

Figure XIII: Distribute of Current Liabilities in 2015 51

Figure XIV: Distribute of Current Liabilities in 2013 2015 51

Figure XV: Distribute of Non- Current Liabilities in 2015 53

Figure XVI: Government Equity in 2013 2015 54

Figure XVII: Distribution of Liabilities and Equity in 2015 54

Figure XVIII: Distribute of Liabilities and Equity in 2013 2015 55

Figure XIX: Distribution of Revenue in 2015 56

Figure XX: Distribution of Revenue in 2013 2015 56

Figure XXI: Distribution of Expenses in 2015 58

Figure XXII: Distribution of Expenses in 2013 2015 59

Figure XXIII: Organizational Structure of the Office of the City Accountant 78

 LIST OF EXHIBITS

Exhibit 1: 2015 Financial Statements of the City Government of Binan 196

Exhibit 2: 2013-2014 Financial Statements of the City Government of Binan 224

Exhibit 3: NGAS Chart of Accounts of 2002 233

Exhibit 4: Standard Lead Schedule of the Office of the City Accountant 252

Exhibit 5: Allotment and Obligation Slip 258

Exhibit 6: Disbursement Voucher 259

Exhibit 7: Accountants Advice of Local Check Disbursement 260

Exhibit 8: General Payroll 261

Exhibit 9: Bank Debit Advice 262

Exhibit 10: Liquidation Report 263

Exhibit 11: Accounting Transmittal Form 264

Exhibit 12: Itinerary of Travel 265

Exhibit 13: Certificate of Travel Completed 266

Exhibit 14: Disbursement Voucher Logbook 267

Exhibit 15: Accountants Advice Logbook 267

Exhibit 16: Budget Logbook 268

Exhibit 17: Certificate of No Unliquidated Cash Advance 269

Exhibit 18: Accounting Checklist 270

Exhibit 19: Journal Entry Voucher 271

Exhibit 20: Petty Cash Voucher 272

Exhibit 21: Purchase Order 273

Exhibit 22: Purchase Request 274

Exhibit: 23: Report of Collections and Deposits 275

Exhibit 24: Report of Accountability for Accountable Forms 276

Exhibit 25: Report of Checks Issued 277

Exhibit 26: Proposed Organizational Structure 278

Exhibit 27: Content of the Proposed Office of the City Accountant Manual 279

Exhibit 28: Format of the Proposed Storage Room Logbook 280

Title Page i
Approval Page ii
Table of Contents iii
List of Tables iv
List of Figures v
List of Flowcharts vi
List of Exhibits vii