JOURNAL OF BARANGAY TRANSACTIONS

BARANGAY ______________, SOLSONA, ILOCOS NORTE

JANUARY 2020
Vou. Cash-In Barangay Treasury
Date Particulars No.
8-70-100
Debit Credit
1 2 3 4 5
SECTION "A"

SECTION "B"

Balance BF

JAN

0.00 0.00

FEB

0.00 0.00
MAR

0.00 0.00
APR

0.00 0.00
MAY
 ,

Cash-In Municipal Treasury Cash-In Bank Cash-Disbursing Officer Trust Liabilities

8-70-102 8-70-300 8-70-500 8-84-900

Debit Credit Debit Credit Debit Credit Debit Credit
6 7 9 10 11 12 13

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Payables-Barangay Personal Capital Bus. Taxes Aids &
Obligations Services MOOE Outlay RPT & Licenses IRA Grants
8-81-400 100 200 300 1-52-400 1-53-400 1-55-990 1-58-400
Debit Credit Debit Debit Debit Credit Credit Credit Credit
14 15 16 17 18 19 20 21 22

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

 FIXED ASSETS
Certification/ Community Sand & Interest Current Surplus Land &
Clearance Fees Tax Gravel on Deposit Miscellaneous Land Imp.
1-58-900 1-58-900 1-58-900 1-58-900 1-58-900 8-92-000 8-77-100
Credit Credit Credit Debit Credit Debit
23 24 25 26 27 28 29 30

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

ETS
Buildings & Furniture & Invested Receivables Payables
Structures Equipment Surplus Misc. Miscellaneous
8-78-000 8-79-000 8-94-000 8-71-900 8-81-900
Debit Debit Credit Debit Credit Debit Credit
31 32 33 34 35 36 37

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

 0.00 0.00
JUNE

0.00 0.00
JULY

0.00 0.00
AUG

0.00 0.00
SEPT.

0.00 0.00
OCT
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

 0.00 0.00
NOV

0.00 0.00
DEC

0.00 0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

ps
hon 61,966.23
120,819.15
55,934.22
131,318.22
72,164.91
72,164.91
72,164.91
72,164.91
144,329.62
803,027.08 803,027.08
62,951.74
yeb 72,164.81
cg 55,000.00
pei 38,400.00
968,591.89

mooe
40,000.00
32,000.00
8,280.00
26,400.00
3,240.00
1,250.00
19,780.00
11,104.76
6,272.89
4,960.00
49,346.00
2,520.00
24,459.50
2,160.00
7,030.00
510.00
2,500.00
1,384.00
7,195.95
1,352.00
752.00
2,170.00
1,650.00
1,352.00
1,971.30
4,320.00
26,600.00
 51,800.00
20,900.00
41,800.00
26,100.00
24,700.00
25,700.00
26,300.00
98,600.00
85,391.00
15,000.00
8,000.00
7,500.00
14,550.00
4,160.00
8,000.00
12,750.00
761,811.40 763,144.08
291,260.11
352,400.00
240,514.20
22,844.37
120,257.10
1,027,275.78
264,131.70
MUNICIPALITY OF SOLSONA, PROVINCE OF ILOCOS NORTE MUNICIPALITY OF SOLSONA, PROVINCE OF ILOCOS NORTE
BARANGAY JUAN BARANGAY JUAN

STATEMENT OF BANK RECONCILLATION STATEMENT OF BANK RECONCILLATION

AS OF JANUARY 2017 AS OF FEBRUARY 2018

NAME OF BANK ACCOUNT NAME OF BANK ACCOUNT

DBP DBP

BOOK BALANCE - BOOK BALANCE -

TOTAL TOTAL
I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY
SUB-TOTAL SUB-TOTAL

ADJUSTED BOOK BALANCE ADJUSTED BOOK BALANCE

BALANCE PER BANK STATEMENT 653,462.16 BALANCE PER BANK STATEMENT 782,482.60

TOTAL 653,462.16 TOTAL 782,482.60

III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING
REQUIRING ADJUSTMENT BY BANK ADJUSTMENT BY BANK

SUB TOTAL SUB TOTAL

IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK
SUB -TOTAL SUB -TOTAL
V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF
CHECKS) V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) 16,928.80

ADJUSTED BANK BALANCE 653,462.16 ADJUSTED BANK BALANCE 765,553.80

MUNICIPALITY OF SOLSONA, PROVINCE OF ILOCOS NORTE MUNICIPALITY OF SOLSONA, PROVINCE OF ILOCOS NORTE
BARANGAY JUAN BARANGAY JUAN

STATEMENT OF BANK RECONCILLATION STATEMENT OF BANK RECONCILLATION

AS OF MARCH 2018 AS OF APRIL 2018

NAME OF BANK ACCOUNT NAME OF BANK ACCOUNT

DBP DBP

BOOK BALANCE - BOOK BALANCE -

TOTAL TOTAL
I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY
SUB-TOTAL SUB-TOTAL

ADJUSTED BOOK BALANCE ADJUSTED BOOK BALANCE

BALANCE PER BANK STATEMENT 885,182.69 BALANCE PER BANK STATEMENT 919,180.59

TOTAL 885,182.69 TOTAL 919,180.59

III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING
ADJUSTMENT BY BANK ADJUSTMENT BY BANK

SUB TOTAL SUB TOTAL

IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK
SUB -TOTAL SUB -TOTAL

V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) - V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) -

ADJUSTED BANK BALANCE 885,182.69 ADJUSTED BANK BALANCE 919,180.59

MUNICIPALITY OF SOLSONA, PROVINCE OF ILOCOS NORTE `
BARANGAY JUAN BARANGAY JUAN

STATEMENT OF BANK RECONCILLATION STATEMENT OF BANK RECONCILLATION

AS OF MAY 2018 AS OF JUNE 2018

NAME OF BANK ACCOUNT NAME OF BANK ACCOUNT

DBP DBP

BOOK BALANCE - BOOK BALANCE -

TOTAL TOTAL
I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY
SUB-TOTAL SUB-TOTAL

ADJUSTED BOOK BALANCE ADJUSTED BOOK BALANCE

BALANCE PER BANK STATEMENT 1,006,432.44 BALANCE PER BANK STATEMENT 1,036,290.08

TOTAL 1,006,432.44 TOTAL 1,036,290.08

III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING
ADJUSTMENT BY BANK ADJUSTMENT BY BANK

SUB TOTAL SUB TOTAL

IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK
SUB -TOTAL SUB -TOTAL

V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) 5,640.00 V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) -

ADJUSTED BANK BALANCE 1,000,792.44 ADJUSTED BANK BALANCE 1,036,290.08

BARANGAY JUAN BARANGAY JUAN

STATEMENT OF BANK RECONCILLATION STATEMENT OF BANK RECONCILLATION

AS OF JULY 2018 AS OF AUGUST 2018

NAME OF BANK ACCOUNT NAME OF BANK ACCOUNT

DBP DBP

BOOK BALANCE - BOOK BALANCE -

TOTAL TOTAL
I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY
SUB-TOTAL SUB-TOTAL

ADJUSTED BOOK BALANCE ADJUSTED BOOK BALANCE

BALANCE PER BANK STATEMENT 1,049,115.22 BALANCE PER BANK STATEMENT 962,601.59

TOTAL 1,049,115.22 TOTAL 962,601.59

III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING
ADJUSTMENT BY BANK ADJUSTMENT BY BANK

SUB TOTAL SUB TOTAL

IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK
SUB -TOTAL SUB -TOTAL

V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) 965.00 V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) 13,250.00

ADJUSTED BANK BALANCE 1,048,150.22 ADJUSTED BANK BALANCE 949,351.59

BARANGAY JUAN BARANGAY JUAN

STATEMENT OF BANK RECONCILLATION STATEMENT OF BANK RECONCILLATION

AS OF SEPTEMBER 2018 AS OF OCTOBER 2018

NAME OF BANK ACCOUNT NAME OF BANK ACCOUNT

DBP DBP

BOOK BALANCE - BOOK BALANCE -

TOTAL TOTAL
I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY
SUB-TOTAL SUB-TOTAL

ADJUSTED BOOK BALANCE ADJUSTED BOOK BALANCE

BALANCE PER BANK STATEMENT 873,071.62 BALANCE PER BANK STATEMENT 971,432.66

TOTAL 873,071.62 TOTAL 971,432.66

III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING
ADJUSTMENT BY BANK ADJUSTMENT BY BANK

SUB TOTAL SUB TOTAL

IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK
SUB -TOTAL SUB -TOTAL

V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) 1,641.01 V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) 599.00

ADJUSTED BANK BALANCE 871,430.61 ADJUSTED BANK BALANCE 970,833.66

BARANGAY JUAN BARANGAY JUAN

STATEMENT OF BANK RECONCILLATION STATEMENT OF BANK RECONCILLATION

AS OF NOVEMBER 2018 AS OF DECEMBER 2018

NAME OF BANK ACCOUNT NAME OF BANK ACCOUNT

DBP DBP

BOOK BALANCE - BOOK BALANCE

TOTAL TOTAL
I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY I. ADD: ITEMS REQUIRING ADJUSTMENT BY AGENCY
SUB-TOTAL SUB-TOTAL

ADJUSTED BOOK BALANCE ADJUSTED BOOK BALANCE

BALANCE PER BANK STATEMENT 1,016,061.29 BALANCE PER BANK STATEMENT

TOTAL 1,016,061.29 TOTAL

III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING III ADD: DEPOSIT IN TRANSIT AND OTHER ITEMS REQUIRING
ADJUSTMENT BY BANK ADJUSTMENT BY BANK

SUB TOTAL SUB TOTAL

IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK IV DEDUCT: ITES REQUIRING ADJUSTMEN BY BANK
SUB -TOTAL SUB -TOTAL

V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS) 1,384.00 V. DEDUCT OUTSTANDING CHECKS (SCHEDULE OF CHECKS)

ADJUSTED BANK BALANCE 1,014,677.29 ADJUSTED BANK BALANCE

 -

873,787.66

873,787.66

22,514.00

851,273.66
MUNICIPALITY OF SOLSONA, PROVINCE OF ILOCOS NORTE
BARANGAY JUAN

AS OF JANUARY
CHECKS ISSUED

SUBTOTAL -

AS OF FEBRUARY
CHECKS ISSUED

0056455908 SOPHIE GENERAL MERCHANDISE 16,928.80

SUBTOTAL 16,928.80

AS OF MARCH
CHECKS ISSUED

SUBTOTAL -

AS OF APRIL
CHECKS ISSUED

SUBTOTAL -

AS OF MAY
CHECKS ISSUED

0056455924 PRINCESS COLOBONG 1,990.00

0056455925 PRINCESS COLOBONG 3,650.00

SUBTOTAL 5,640.00
AS OF JUNE
CHECKS ISSUED

SUBTOTAL -

AS OF JULY
CHECKS ISSUED

0056455935 RONEL S. DUCE 965.00

SUBTOTAL 965.00

AS OF AUGUST
CHECKS ISSUED

0056455938 JOSH-EZZA-YVEST STORE 13,250.00

SUBTOTAL 13,250.00

AS OF SEPTEMBER
CHECKS ISSUED

0056455955 918.98
0056455957 722.03
 SUBTOTAL 1,641.01

AS OF OCTOBER
CHECKS ISSUED

0056455962 SMART COMMUNICATIONS 599.00

SUBTOTAL 599.00

AS OF NOVEMBER
CHECKS ISSUED

0056455966 OPHALYN AGUSTIN 1,384.00

SUBTOTAL 1,384.00

AS OF DECEMBER
CHECKS ISSUED

0056455975 1,976.00
0056455977 12,456.00
0056455978 1,562.00
0056455979 2,100.00
0056455981 4,420.00

SUBTOTAL 22,514.00
MANALPAC SOLSONA ILOCOS NORTE
Barangay Municipality Province
TRIAL BALANCE

Of the ledger (JBT) showing totals of debit and credit transactions from January 1, 2018 and balances of accounts on December 31,
2018.
ACCOUNT TITLE : Account : Debit : Debit : Credit : Credit
: Symbols : Balances : Totals : Totals : Balances
ASSETS : : : : :
Cash, In Barangay Treasury : 8-70-100 : 0.00 : 0.00 0.00 : 0.00
Cash, In Municipal Treasury : 8-70-102 : 0.00 : 0.00 0.00 : 0.00
Cash, In Bank : 8-70-300 : 0.00 : 0.00 0.00 : 0.00
Cash, Disbursing Officers : 8-70-500 : 0.00 : 0.00 0.00 : 0.00
Receivables-Miscellaneous : 8-71-900 : 0.00 : 0.00 0.00 : 0.00
Fixed Assets-Land & Land Improvements : 8-77-000 : 0.00 : 0.00 0.00 : 0.00
Fixed Assets-Buildings & Structures : 8-78-000 : 0.00 : 0.00 0.00 : 0.00
Fixed Assets-Furniture, Fixtures, Equip- : : : :
ment, Work Animals & Books : 8-79-000 : 0.00 : 0.00 0.00 : 0.00
: : : : :
TOTAL ASSETS : : 0.00 : 0.00 0.00 0.00
: : : : :
LIABILITIES : : : : :
Payables, Barangay Obligations : 8-81-401 : 0.00 : 0.00 : 0.00 : 0.00
SK TRUST 0.00 0.00 : 676,537.00 : 676,537.00
DBRRMF TRUST : 8-81-900 : 0.00 : 0.00 : 34,866.00 : 34,866.00
Special Trust Funds : 8-84-900 : 0.00 : 0.00 : -676,537.00 : -676,537.00
: : : : :
TOTAL LIABILITIES : : 0.00 : 0.00 : 34,866.00 : 34,866.00
: : : : :
RESIDUAL EQUITY : : : : :
Cumulative Results of Operations : 8-92-000 : 0.00 : 0.00 : 842,910.97 : 842,910.97
Unappropriated 235,633.57 : : : : :
Appropriated 607,277.40 : : : : :
: : : : :
842,910.97 : : : : :
: : : : :
Invested Capital : 8-94-000 : 0.00 : 0.00 : 0.00 : 0.00
: : : : :
TOTAL RESIDUAL EQUITY : : 0.00 : 0.00 : 842,910.97 : 842,910.97
: : : : :
TOTAL LIABILITIES AND RESIDUAL EQUITY : : 0.00 : 0.00 : 877,776.97 : 877,776.97
: : : : :
INCOME : : : : :
Real Property Tax : 1-52-100 : 0.00 : 0.00 0.00 : 0.00
Business Taxes & Licenses : 1-53-400 : 0.00 : 0.00 0.00 : 0.00
Internal Revenue Allotment : 1-55-950 : 0.00 : 0.00 0.00 : 0.00
INTEREST : 1-56-200 : 0.00 : 0.00 0.00 : 0.00
SAND AND GRAVEL 0.00 0.00 0.00 0.00
CLEARANCES 0.00 0.00 0.00 0.00
CTC 0.00 0.00 0.00 0.00
Aids, Grants & Subsidies : 2-62-200 : 0.00 : 0.00 0.00 : 0.00
: : : : :
TOTAL INCOME : : 0.00 : 0.00 : 0.00 : 0.00
EXPENDITURES : : : : :
Personal Services : 0-00-100 : 0.00 : 0.00 : 0.00 : 0.00
Maint. & Other Operating Expense : 0-00-200 : 0.00 : 0.00 : 0.00 : 0.00
Capital Outlay : 0-00-300 : 0.00 : 0.00 : 0.00 : 0.00
: : : : :
TOTAL EXPENDITURES : : 0.00 : 0.00 : 0.00 : 0.00
: : : : :
GRAND TOTALS : : 0.00 : 0.00 : 877,776.97 : 877,776.97
Submitted pursuant to Section 395(5) of the Local I hereby certify on my official oath that this Trial
Government Code of 1991 (RA 7160) Balance is a true and complete statements of totals
and balances of all accounts from January 1, 2018 to
Demeber 31, 2018 obtained after the corresponding
journal entries have all been recorded in the Journal
CONSTANTE M. GONZALES of Barangay Transactions.
Barangay Treasurer