MUNICIPAL GOVERNMENT OF SAN ANTONIO PROVINCE OF QUEZON SPECIAL EDUCATION FUND PRE- CLOSING TRIAL BALANCE For the Quarter Ended March 31, 2011 ACCOUNT NAME ACCT. CODE Cash in Vault 101 Cash in Bank - LCCA 111 Special Education Tax Receivable 128 Due from NGAs 136 Due from LGUs 138 Land 201 School Buildings 212 Office Equipment 221 Furniture and Fixtures 222 IT Equipment and Software 223 Other Property, Plant and Equipment 250 Accu. Depreciation - Office Equipment 321 Accu. Depreciation - Furniture and Fixtures 322 323 Accu. Dep. - IT Equipment and Software Due to LGUs 418 Deferred Special Education Tax Income 452 Other Deferred Credits 455 Government Equity 501 Special Education Tax 591 Fines and Penalties- Local Taxes 599 Interest Income 664 Travelling Expenses - Local 751 Depreciation-Office Equipment 921 Depreciation-Furniture and Fixtures 922 Discount on Special Education Tax 955 GRAND TOTAL

DEBIT 17,923.08 351,443.63 960,264.94 729.78 80,758.13 61,000.00 91,174.64 13,700.00 121,192.75 49,950.00 142,940.00

CREDIT

4,839.00 40,133.50 44,955.00 141,767.30 960,264.94 10,828.86 433,780.64 268,267.72 26,728.53 344.82 15,000.00 616.50 2,726.85 22,490.01 1,931,910.31

1,931,910.31

CERTIFIED CORRECT;

AMOR L. NARITO Municipal Accountant

MUNICIPAL GOVERNMENT OF SAN ANTONIO PROVINCE OF QUEZON SPECIAL EDUCATION FUND STATEMENT OF INCOME & EXPENSES For the Quarter Ended March 31, 2011

INCOME Local Taxes Special Education Tax Fines and Penalties-Local Taxes Other Income Interest Income TOTAL : REVENUE / INCOME LESS: EXPENSES Maintenance and Other Operating Expenses Honoraria Depreciation-Office Equipment Depreciation-Furnitures and Fixtures Discount on Special Education Tax TOTAL EXPENSES NET INCOME

P

294,996.25

268,267.72 26,728.53 344.82 344.82 295,341.07

40,833.36 15,000.00 616.50 2,726.85 22,490.01 40,833.36 P 254,507.71

MUNICIPAL GOVERNMENT OF SAN ANTONIO PROVINCE OF QUEZON SPECIAL EDUCATION FUND BALANCE SHEET As of March 31, 2011 ASSETS CURRENT ASSETS Cash Receivables TOTAL CURRENT ASSETS

P 369,366.71 1,041,752.85 1,411,119.56

PROPERTY, PLANT AND EQUIPMENT Land Buildings Office Equipment, Furniture and Fixtures Other Property, Plant and Equipment TOTAL PROPERTY,PLANT AND EQUIPMENT TOTAL ASSETS

61,000.00 91,174.64 94,915.25 142,940.00 390,029.89 P 1,801,149.45

LIABILITIES AND EQUITY LIABILITIES Current Liabilities Deferred Credits TOTAL LIABILITIES

P 141,767.30 971,093.80 1,112,861.10

EQUITY Government Equity, Beg. Add: Net Income Government Equity, End TOTAL LIABILITIES AND EQUITY

433,780.64 254,507.71 688,288.35 P 1,801,149.45