ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE

TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
REVENUE
GOG

142 O1O FRO 100 O10 100 Comp of Employees

142 O1O FRO 100 O20 100 Goods & Services

`TOTAL GOG REVENUE

142 O1O FRO 10B O30 10B B/User Fees Revenue

DONOR FUND REVENUE

142 O1O FRO 123 O30 123 DFID

142 O1O FRO 123 O30 123 GPEG

142 O1O FRO 123 O30 123 UNICEF

142 O1O FRO 200 O30 200 HIPC (SUBSIDY)

Sub-total
142 O1O FRO 10C O30 10C PTA/DONATIONS
TOTAL REVENUE

EXPENDITURE

GOG FUND -EXPENDITURE

Comp of Employees
142 O1O FRO 2110 001 100 Estab Posts
143 O1O FRO 211 100 Non-Estab Posts
142 O1O FRO 215 130 100 Contract Appoint
142 O1O FRO 2111 104 100 Recruitment
Non-Estab Posts
142 O1O FRO 2111 103 100 Probation
142 O1O FRO 2111 103 100 Other ( Specify)
142 O1O FRO 2111 001 100 S.S.F.
142 O1O FRO 2111 105 100 Miscellaneous All'ce
SUB - TOTAL
OTHER ALL'CE
142 O1O FRO 2111 201 100 Motorbike Mtc All'ce
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 2111 203 100 Car Mntce All'ce
142 O1O FRO 2111 213 100 Night Watchman All'ce
142 O1O FRO 2111 221 100 Training All'ce
142 O1O FRO 2111 235 100 Guide All'ce
142 O1O FRO 2111 239 100 Tools All'ce
142 O1O FRO 2111 242 100 Travel All'ce
142 O1O FRO 2111 243 100 Transfer Grant
142 O1O FRO 2111 245 100 Domestic Servant All'ce
142 O1O FRO 2111 244 100 Out of Station All'ce
142 O1O FRO 2111 247 100 Overtime All'ce
142 O1O FRO 2111 249 100 Responsibility All'ce
SUB - TOTAL
TOTAL
USE OF GOOD & SERVICES
MAT & OFF CONS
142 O1O FRO 2210 101 100 Printed Mat & Stationery
142 O1O FRO 2210 102 100 Off Facili, Supp & Acce
142 O1O FRO 2210 103 100 Refreshment Items
142 O1O FRO 2210 104 100 Medical Supplies
142 O1O FRO 2210 105 100 First Aid Mat.
142 O1O FRO 2210 106 100 Oil & Lubricants
142 O1O FRO 2210 107 100 Electricity Acce
142 O1O FRO 2210 111 100 Other Off Mat & Cons
142 O1O FRO 2210 112 100 Uniform & Protect Cloth
142 O1O FRO 2210 113 100 Feeding Cost
142 O1O FRO 2210 115 100 Textbooks & Library Books
142 O1O FRO 2210 116 100 Chemicals & Cons
142 O1O FRO 2210 117 100 Teaching & Learning Mat
142 O1O FRO 2210 118 100 Sports, Recr & Cult Mat
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 2210 119 100 House Hold Items
142 O1O FRO 2210 120 100 Purch of Petty Tools/Impl
142 O1O FRO 2210 121 100 Cloth & Uniform
SUB - TOTAL
UTILITIES
142 O1O FRO 2210 201 100 Electricity Charges
142 O1O FRO 2210 202 100 Water
142 O1O FRO 2210 203 100 Telecommunications
142 O1O FRO 2210 204 100 Postal Charges
142 O1O FRO 2210 205 100 Sanitation Charges
SUB - TOTAL
GENERAL CLEANING
142 O1O FRO 2210 301 100 Cleaning Mat
142 O1O FRO 2210 302 100 Contract Clean Serv Charges
SUB - TOTAL
RENTALS
142 O1O FRO 2210 401 100 Off Accomms
142 O1O FRO 2210 402 100 Resid Accomm
142 O1O FRO 2210 403 100 Rent of Off Equip
142 O1O FRO 2210 404 100 Hotel Accomms
142 O1O FRO 2210 405 100 Rent of Land & Build
142 O1O FRO 2210 406 100 Rent of Vehs
142 O1O FRO 2210 407 100 Rent of Other Transp
142 O1O FRO 2210 409 100 Rent of Plant & Equip
142 O1O FRO 2210 411 100 Rent of Netwk & Ict Equips
142 O1O FRO 2210 412 100 Other RENTALS
SUB - TOTAL
TRAVEL & TRANSPORT
142 O1O FRO 2210 502 100 Mtce & Rep - Off Veh
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 2210 503 100 Fuel & Lub - Off Veh
142 O1O FRO 504 504 100 Car Renta / Leasing
142 O1O FRO 2210 505 100 Run Cost of Off Veh
142 O1O FRO 2210 509 100 Other Trav & Transp
142 O1O FRO 2210 510 100 Night All'ce
142 O1O FRO 2210 511 100 Local Travel Cost
142 O1O FRO 2210 516 100 Toll Charges & Tickets
SUB - TOTAL
REP & MTCE
142 O1O FRO 2210 602 100 Rep Of Resid Builds
142 O1O FRO 2210 603 100 Rep Of Off Builds
142 O1O FRO 2210 604 100 Mtce of F & F
142 O1O FRO 2210 605 100 Mtce Of Mach& Plant
142 O1O FRO 2210 606 100 Mtce Of Gen Equip
142 O1O FRO 2210 607 100 Minor Rep Of Sch/Coll
SUB - TOTAL
TRAIN, SEMIN & CONF COST
142 O1O FRO 2210 701 100 Training Mat
142 O1O FRO 2210 702 100 Visit / Conf / Sem (Loc)
142 O1O FRO 2210 703 100 Exam Fees & Exp
142 O1O FRO 2210 704 100 Hire Of Venue
142 O1O FRO 2210 705 100 Hotel Accomm
142 O1O FRO 2210 708 100 Refreshments
142 O1O FRO 707 707 100 Recruitment Exp
142 O1O FRO 2210 710 100 Staff Development
142 O1O FRO 2210 711 100 Pub Edu & Sensitiza
SUB - TOTAL
CONSULTANCY EXPENSES
142 O1O FRO 2210 801 100 Local Consultants Fees
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 2210 802 100 External Consultants Fees
142 O1O FRO 2210 803 100 Other Consults Fees
142 O1O FRO 2210 804 100 Contract Appoint
142 O1O FRO 2210 805 100 Mat & Cons
SUB - TOTAL
OTHER CHARGES & FEES
142 O1O FRO 2211 418 100 Bank
142 O1O FRO 2211 101 100 Bank Charges
142 O1O FRO 2211 103 100 Audit Fees
SUB - TOTAL
TOTAL
CONSUM OF FIXED CAPITAL
Depreciation
142 O1O FRO 2311 101 100 L&s & Builds
142 O1O FRO 2311 102 100 Transp (Mot Vehs Airpl)
142 O1O FRO 2311 103 100 Funiture & Fiittings
142 O1O FRO 2311 104 100 Plant & Equip
142 O1O FRO 2311 105 100 Other Assets
SUB - TOTAL
SOCIAL BENEFITS
142 O1O FRO 2731 101 100 wkman Compensa
142 O1O FRO 2731 102 100 Staff Welfare Exp
142 O1O FRO 2731 103 100 Ref of Medical Exp
142 O1O FRO 200 2731 100 Insura & Compensa
SUB - TOTAL
OTHER EXPENSES
142 O1O FRO 2821 000 100 Insura & Compensa
142 O1O FRO 2821 008 100 Awards & Rewards
142 O1O FRO 2821 009 100 Donations
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 2821 010 100 Contributions
142 O1O FRO 2821 011 100 Tuition Fees
SUB - TOTAL
TOTAL
TOTAL - GOG
IGF / BOARDING USER
EXPENDITURE

Comp of Employees
142 O1O FRO 211 0001 10B Estab Posts
143 O1O FRO 211 10B Non-Estab Posts
142 O1O FRO 215 130 10B Contract Appoint
142 O1O FRO 211 1101 10B Daily Rated
Non-Estab Posts
142 O1O FRO 211 1103 10B Probation
142 O1O FRO 211 1103 10B Other ( Specify)
142 O1O FRO 211 1001 10B S.S.F.
142 O1O FRO 211 1105 10B Miscellaneous All'ce
SUB - TOTAL
OTHER CHARGES
142 O1O FRO 211 2213 10B Night Watchman All'ce
142 O1O FRO 211 2243 10B Transfer Grant
142 O1O FRO 211 2242 10B Travel All'ce
142 O1O FRO 211 2201 10B Motorbike Mtc All'ce
142 O1O FRO 211 2201 10B Bicycle Mntce All'ce
142 O1O FRO 211 2203 10B Car Mntce All'ce
142 O1O FRO 211 2238 10B Overtime All'ce
142 O1O FRO 211 2235 10B Guide All'ce
142 O1O FRO 211 2249 10B Responsibility All'ce
142 O1O FRO 211 2239 10B Tools All'ce
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 211 2241 10B Foreign Travel Per diem
142 O1O FRO 211 2242 10B Profession All'ce
SUB - TOTAL
TOTAL
USE OF GOOD & SERVICES
MAT & OFF CONS
142 O1O FRO 101 2210 10B Printed Mat & Stationery
142 O1O FRO 102 2210 10B Off Facili, Supp & Acce
142 O1O FRO 103 2210 10B Refreshment Items
142 O1O FRO 104 2210 10B Medical Supplies
142 O1O FRO 105 2210 10B First Aid Mat.
142 O1O FRO 106 2210 10B Oil & Lubricants
142 O1O FRO 107 2210 10B Electricity Acce
142 O1O FRO 108 2210 10B Construction Material
142 O1O FRO 111 2210 10B Other Off Mat & Cons
142 O1O FRO 112 2210 10B Uniforms & Protective Cloth
142 O1O FRO 113 2210 10B Feeding
142 O1O FRO 115 2210 10B Textbooks & Library Books
142 O1O FRO 116 2210 10B Chemicals & Cons
142 O1O FRO 117 2210 10B Teaching & Learning Mat
142 O1O FRO 118 2210 10B Sports, Recr & Cult Mat
142 O1O FRO 100 2210 10B Household Items
142 O1O FRO 120 2210 10B Purch of Petty Tls / Impl
142 O1O FRO 121 2210 10B Cloth & Uniform
SUB - TOTAL
UTILITIES
142 O1O FRO 201 2210 10B Electricity Charges
142 O1O FRO 202 2210 10B Water
142 O1O FRO 203 2210 10B Telecommunications
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 204 2210 10B Postal Charges
142 O1O FRO 205 2210 10B Sanitation Charges
142 O1O FRO 206 2210 10B Armed Guard & Security
142 O1O FRO 207 2210 10B Fire Fighting Accossries
SUB - TOTAL
GENERAL CLEANING
142 O1O FRO 301 2210 10B Cleaning Mat
142 O1O FRO 302 2210 10B Contract Clean Serv Charges
SUB - TOTAL
RENTALS
142 O1O FRO 401 2210 10B Off Accomms
142 O1O FRO 402 2210 10B Resid Accomm
142 O1O FRO 403 2210 10B Rent of Off Equip
142 O1O FRO 404 2210 10B Hotel Accomms
142 O1O FRO 100 2210 10B Rent of Land & Build
142 O1O FRO 2210 10B Rent of Vehs
142 O1O FRO 2210 10B Rent of Other Transp
142 O1O FRO 2210 10B Rent of Funiture & Fittings
142 O1O FRO 100 2210 10B Rent of Computers & Acce
142 O1O FRO 2210 10B Rent of Netwk & Ict Equips
SUB - TOTAL
TRAVEL & TRANSPORT
142 O1O FRO 502 2210 10B Mtce & Rep - Off Veh
142 O1O FRO 503 2210 10B Fuel & Lub - Off Veh
142 O1O FRO 504 2210 10B Car Renta / Leasing
142 O1O FRO 505 2210 10B Run Cost of Off Veh
142 O1O FRO 506 2210 10B Freight & H&ling Charges
142 O1O FRO 509 2210 10B Other Trav & Transp
142 O1O FRO 510 2210 10B Night All'ce
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 511 2210 10B Local Travel Cost
142 O1O FRO 512 2210 10B Mileage All'ce
142 O1O FRO 513 2210 10B Local Hotel Accomm
142 O1O FRO 516 2210 10B Toll Charges Tickets
SUB - TOTAL
REP & MTCE
142 O1O FRO 602 2210 10B Rep Of Resid Builds
142 O1O FRO 603 2210 10B Rep Of Off Builds
142 O1O FRO 604 2210 10B Mtce of F & F
142 O1O FRO 605 2210 10B Mtce Of Mach& Plant
142 O1O FRO 606 2210 10B Mtce Of Gen Equip
142 O1O FRO 607 2210 10B Minor Rep Of Sch/Coll
SUB - TOTAL
TRAIN, SEMIN & CONF COST
142 O1O FRO 702 2210 10B Training Mat
142 O1O FRO 703 2210 10B Exam Fees & Exp
142 O1O FRO 704 2210 10B Hire Of Venue
142 O1O FRO 705 2210 10B Hotel Accomm
142 O1O FRO 706 2210 10B Library & Subscription
142 O1O FRO 707 2210 10B Recruitment Exp
142 O1O FRO 708 2210 10B Refreshments
142 O1O FRO 709 2210 10B Sem/Conf/wkshop/Meet Exp
143 O1O FRO 710 2210 10B Staff Development
142 O1O FRO 711 2210 10B Pub Edu & Sensitiza
SUB - TOTAL
CONSULTANCY EXPENSES
142 O1O FRO 801 2210 10B Local Consultants Fees
142 O1O FRO 802 2210 10B External Consultants Fees
142 O1O FRO 803 2210 10B Other Consults Fees
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 804 2210 10B Contract Appoint
142 O1O FRO 805 2210 10B Mat & Cons
SUB - TOTAL
OTHER CHARGES & FEES
142 O1O FRO 100 418 10B Bank
142 O1O FRO 103 2210 10B Audit Fees
SUB - TOTAL
TOTAL
CONSUM OF FIXED CAPITAL
Depreciation
142 O1O FRO 101 2311 10B L&s & Builds
142 O1O FRO 102 2311 10B Transp (Mot Vehs Airpl)
142 O1O FRO 103 2311 10B Funiture & Fiittings
142 O1O FRO 104 2311 10B Plant & Equip
142 O1O FRO 105 2311 10B Other Assets
SUB - TOTAL
SOCIAL BENEFITS
142 O1O FRO 101 2731 10B wkman Compensa
142 O1O FRO 102 2731 10B Staff Welfare Exp
142 O1O FRO 103 2731 10B Ref of Medical Exp
142 O1O FRO 200 2731 10B Insura & Compensa
SUB - TOTAL
OTHER EXPENSES
142 O1O FRO 001 2821 10B Insura & Compensa
142 O1O FRO 008 2821 10B Awards & Rewards
142 O1O FRO 009 2821 10B Donations
142 O1O FRO 010 2821 10B Contributions
142 O1O FRO 011 2821 10B Tuition Fees
SUB - TOTAL
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
TOTAL
TOTAL - IGF

GOV'T ABSORED
FEES- EXPENDITURE
Comp of Employees
142 O1O FRO 211 0001 200 Estab Posts
Comp of Employees
142 O1O FRO 211 0001 200 Estab Posts
143 O1O FRO 211 200 Non-Estab Posts
142 O1O FRO 215 130 200 Contract Appoint
142 O1O FRO 211 1101 200 Daily Rated
Non-Estab Posts
142 O1O FRO 211 1103 200 Probation
142 O1O FRO 211 1103 200 Other ( Specify)
142 O1O FRO 211 1001 200 S.S.F.
142 O1O FRO 211 1105 200 Miscellaneous All'ce
SUB - TOTAL
OTHER CHARGES
142 O1O FRO 211 2213 200 Night Watchman All'ce
142 O1O FRO 211 2243 200 Transfer Grant
142 O1O FRO 211 2242 200 Travel All'ce
142 O1O FRO 211 2201 200 Motorbike Mtc All'ce
142 O1O FRO 211 200 Bicycle Mntce All'ce
142 O1O FRO 211 2203 200 Car Mntce All'ce
142 O1O FRO 211 2238 200 Overtime All'ce
142 O1O FRO 211 2235 200 Guide All'ce
142 O1O FRO 211 2249 200 Responsibility All'ce
142 O1O FRO 211 2239 200 Tools All'ce
142 O1O FRO 211 2241 200 Foreign Travel Per diem
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 211 2242 200 Profession All'ce
SUB - TOTAL
TOTAL
USE OF GOOD & SERVICES
MAT & OFF CONS
142 O1O FRO 101 2210 200 Printed Mat & Stationery
142 O1O FRO 102 2210 200 Off Facili, Supp & Acce
142 O1O FRO 103 2210 200 Refreshment Items
142 O1O FRO 104 2210 200 Medical Supplies
142 O1O FRO 105 2210 200 First Aid Mat.
142 O1O FRO 106 2210 200 Oil & Lubricants
142 O1O FRO 107 2210 200 Electricity Acce
142 O1O FRO 108 2210 200 Construction Material
142 O1O FRO 111 2210 200 Other Off Mat & Cons
142 O1O FRO 112 2210 200 Uniforms & Protective Cloth
142 O1O FRO 113 2210 200 Feeding
142 O1O FRO 115 2210 200 Textbooks & Library Books
142 O1O FRO 116 2210 200 Chemicals & Cons
142 O1O FRO 117 2210 200 Teaching & Learning Mat
142 O1O FRO 118 2210 200 Sports, Recr & Cult Mat
142 O1O FRO 100 2210 200 Household Items
142 O1O FRO 120 2210 200 Purch of Petty Tls / Impl
142 O1O FRO 121 2210 200 Cloth & Uniform
SUB - TOTAL
UTILITIES
142 O1O FRO 201 2210 200 Electricity Charges
142 O1O FRO 202 2210 200 Water
142 O1O FRO 203 2210 200 Telecommunications
142 O1O FRO 204 2210 200 Postal Charges
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 205 2210 200 Sanitation Charges
142 O1O FRO 206 2210 200 Armed Guard & Security
142 O1O FRO 207 2210 200 Fire Fighting Accossries
SUB - TOTAL
GENERAL CLEANING
142 O1O FRO 301 2210 200 Cleaning Mat
142 O1O FRO 302 2210 200 Contract Clean Serv Charges
SUB - TOTAL
RENTALS
142 O1O FRO 401 2210 200 Off Accomms
142 O1O FRO 402 2210 200 Resid Accomm
142 O1O FRO 403 2210 200 Rent of Off Equip
142 O1O FRO 404 2210 200 Hotel Accomms
142 O1O FRO 405 2210 200 Rent of Land & Build
142 O1O FRO 406 2210 200 Rent of Vehs
142 O1O FRO 407 2210 200 Rent of Other Transp
142 O1O FRO 408 2210 200 Rent of Funiture & Fittings
142 O1O FRO 409 2210 200 Rent of Computers & Acce
142 O1O FRO 410 2210 200 Rent of Netwk & Ict Equips
SUB - TOTAL
TRAVEL & TRANSPORT
142 O1O FRO 502 2210 200 Mtce & Rep - Off Veh
142 O1O FRO 503 2210 200 Fuel & Lub - Off Veh
142 O1O FRO 504 2210 200 Car Renta / Leasing
142 O1O FRO 505 2210 200 Run Cost of Off Veh
142 O1O FRO 506 2210 200 Freight & H&ling Charges
142 O1O FRO 509 2210 200 Other Trav & Transp
142 O1O FRO 510 2210 200 Night All'ce
142 O1O FRO 511 2210 200 Local Travel Cost
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 512 2210 200 Mileage All'ce
142 O1O FRO 513 2210 200 Local Hotel Accomm
142 O1O FRO 516 2210 200 Toll Charges Tickets
SUB - TOTAL
REP & MTCE
142 O1O FRO 602 2210 200 Rep Of Resid Builds
142 O1O FRO 603 2210 200 Rep Of Off Builds
142 O1O FRO 604 2210 200 Mtce of F & F
142 O1O FRO 605 2210 200 Mtce Of Mach& Plant
142 O1O FRO 606 2210 200 Mtce Of Gen Equip
142 O1O FRO 607 2210 200 Minor Rep Of Sch/Coll
SUB - TOTAL
TRAIN, SEMIN & CONF COST
142 O1O FRO 702 2210 200 Training Mat
142 O1O FRO 703 2210 200 Exam Fees & Exp
142 O1O FRO 704 2210 200 Hire Of Venue
142 O1O FRO 705 2210 200 Hotel Accomm
142 O1O FRO 706 2210 200 Library & Subscription
142 O1O FRO 707 2210 200 Recruitment Exp
142 O1O FRO 708 2210 200 Refreshments
142 O1O FRO 709 2210 200 Sem/Conf/wkshop/Meet Exp
143 O1O FRO 710 2210 200 Staff Development
142 O1O FRO 711 2210 200 Pub Edu & Sensitiza
SUB - TOTAL
CONSULTANCY EXPENSES
142 O1O FRO 801 2210 200 Local Consultants Fees
142 O1O FRO 802 2210 200 External Consultants Fees
142 O1O FRO 803 2210 200 Other Consults Fees
142 O1O FRO 804 2210 200 Contract Appoint
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 805 2210 200 Mat & Cons
SUB - TOTAL
OTHER CHARGES & FEES
142 O1O FRO 100 418 200 Bank
142 O1O FRO 103 2210 200 Audit Fees
SUB - TOTAL
TOTAL
CONSUM OF FIXED CAPITAL
Depreciation
142 O1O FRO 101 2311 200 L&s & Builds
142 O1O FRO 102 2311 200 Transp (Mot Vehs Airpl)
142 O1O FRO 103 2311 200 Funiture & Fiittings
142 O1O FRO 104 2311 200 Plant & Equip
142 O1O FRO 105 2311 200 Other Assets
SUB - TOTAL
SOCIAL BENEFITS
142 O1O FRO 101 2731 200 wkman Compensa
142 O1O FRO 102 2731 200 Staff Welfare Exp
142 O1O FRO 103 2731 200 Ref of Medical Exp
142 O1O FRO 200 2731 200 Insura & Compensa
SUB - TOTAL
OTHER EXPENSES
142 O1O FRO 001 2821 200 Insura & Compensa
142 O1O FRO 008 2821 200 Awards & Rewards
142 O1O FRO 009 2821 200 Donations
142 O1O FRO 010 2821 200 Contributions
142 O1O FRO 011 2821 200 Tuition Fees
SUB - TOTAL
TOTAL
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
TOTAL - ABSORED FEES
DONATION & OTHERS
EXPENDITURE
Comp of Employees
142 O1O FRO 211 0001 10C Estab Posts
143 O1O FRO 211 10C Non-Estab Posts
142 O1O FRO 215 130 10C Contract Appoint
142 O1O FRO 211 1101 10C Daily Rated
Non-Estab Posts
142 O1O FRO 211 1103 10C Probation
142 O1O FRO 211 1103 10C Other ( Specify)
142 O1O FRO 211 1001 10C S.S.F.
142 O1O FRO 211 1105 10C Miscellaneous All'ce
SUB - TOTAL
OTHER CHARGES
142 O1O FRO 211 2213 10C Night Watchman All'ce
142 O1O FRO 211 2243 10C Transfer Grant
142 O1O FRO 211 2242 10C Travel All'ce
142 O1O FRO 211 2201 10C Motorbike Mtc All'ce
142 O1O FRO 211 10C Bicycle Mntce All'ce
142 O1O FRO 211 2203 10C Car Mntce All'ce
142 O1O FRO 211 2238 10C Overtime All'ce
142 O1O FRO 211 2235 10C Guide All'ce
142 O1O FRO 211 2249 10C Responsibility All'ce
142 O1O FRO 211 2239 10C Tools All'ce
142 O1O FRO 211 2241 10C Foreign Travel Per diem
142 O1O FRO 211 2242 10C Profession All'ce
SUB - TOTAL
TOTAL
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
USE OF GOOD & SERVICES
MAT & OFF CONS
142 O1O FRO 101 2210 10C Printed Mat & Stationery
142 O1O FRO 102 2210 10C Off Facili, Supp & Acce
142 O1O FRO 103 2210 10C Refreshment Items
142 O1O FRO 104 2210 10C Medical Supplies
142 O1O FRO 105 2210 10C First Aid Mat.
142 O1O FRO 106 2210 10C Oil & Lubricants
142 O1O FRO 107 2210 10C Electricity Acce
142 O1O FRO 108 2210 10C Construction Material
142 O1O FRO 111 2210 10C Other Off Mat & Cons
142 O1O FRO 112 2210 10C Uniforms & Protective Cloth
142 O1O FRO 113 2210 10C Feeding
142 O1O FRO 115 2210 10C Textbooks & Library Books
142 O1O FRO 116 2210 10C Chemicals & Cons
142 O1O FRO 117 2210 10C Teaching & Learning Mat
142 O1O FRO 118 2210 10C Sports, Recr & Cult Mat
142 O1O FRO 100 2210 10C Household Items
142 O1O FRO 120 2210 10C Purch of Petty Tls / Impl
142 O1O FRO 121 2210 10C Cloth & Uniform
SUB - TOTAL
UTILITIES
142 O1O FRO 201 2210 10C Electricity Charges
142 O1O FRO 202 2210 10C Water
142 O1O FRO 203 2210 10C Telecommunications
142 O1O FRO 204 2210 10C Postal Charges
142 O1O FRO 205 2210 10C Sanitation Charges
142 O1O FRO 206 2210 10C Armed Guard & Security
142 O1O FRO 207 2210 10C Fire Fighting Accossries
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
SUB - TOTAL
GENERAL CLEANING
142 O1O FRO 301 2210 10C Cleaning Mat
142 O1O FRO 302 2210 10C Contract Clean Serv Charges
SUB - TOTAL
RENTALS
142 O1O FRO 401 2210 10C Off Accomms
142 O1O FRO 402 2210 10C Resid Accomm
142 O1O FRO 403 2210 10C Rent of Off Equip
142 O1O FRO 404 2210 10C Hotel Accomms
142 O1O FRO 405 2210 10C Rent of Land & Build
142 O1O FRO 406 2210 10C Rent of Vehs
142 O1O FRO 407 2210 10C Rent of Other Transp
142 O1O FRO 408 2210 10C Rent of Funiture & Fittings
142 O1O FRO 409 2210 10C Rent of Computers & Acce
142 O1O FRO 410 2210 10C Rent of Netwk & Ict Equips
SUB - TOTAL
TRAVEL & TRANSPORT
142 O1O FRO 502 2210 10C Mtce & Rep - Off Veh
142 O1O FRO 503 2210 10C Fuel & Lub - Off Veh
142 O1O FRO 504 2210 10C Car Renta / Leasing
142 O1O FRO 505 2210 10C Run Cost of Off Veh
142 O1O FRO 506 2210 10C Freight & H&ling Charges
142 O1O FRO 509 2210 10C Other Trav & Transp
142 O1O FRO 510 2210 10C Night All'ce
142 O1O FRO 511 2210 10C Local Travel Cost
142 O1O FRO 512 2210 10C Mileage All'ce
142 O1O FRO 513 2210 10C Local Hotel Accomm
142 O1O FRO 516 2210 10C Toll Charges Tickets
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
SUB - TOTAL
REP & MTCE
142 O1O FRO 602 2210 10C Rep Of Resid Builds
142 O1O FRO 603 2210 10C Rep Of Off Builds
142 O1O FRO 604 2210 10C Mtce of F & F
142 O1O FRO 605 2210 10C Mtce Of Mach& Plant
142 O1O FRO 606 2210 10C Mtce Of Gen Equip
142 O1O FRO 607 2210 10C Minor Rep Of Sch/Coll
SUB - TOTAL
TRAIN, SEMIN & CONF COST
142 O1O FRO 702 2210 10C Training Mat
142 O1O FRO 703 2210 10C Exam Fees & Exp
142 O1O FRO 704 2210 10C Hire Of Venue
142 O1O FRO 705 2210 10C Hotel Accomm
142 O1O FRO 706 2210 10C Library & Subscription
142 O1O FRO 707 2210 10C Recruitment Exp
142 O1O FRO 708 2210 10C Refreshments
142 O1O FRO 709 2210 10C Sem/Conf/wkshop/Meet Exp
143 O1O FRO 710 2210 10C Staff Development
142 O1O FRO 711 2210 10C Pub Edu & Sensitiza
SUB - TOTAL
CONSULTANCY EXPENSES
142 O1O FRO 801 2210 10C Local Consultants Fees
142 O1O FRO 802 2210 10C External Consultants Fees
142 O1O FRO 803 2210 10C Other Consults Fees
142 O1O FRO 804 2210 10C Contract Appoint
142 O1O FRO 805 2210 10C Mat & Cons
SUB - TOTAL
OTHER CHARGES & FEES
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO 100 418 10C Bank
142 O1O FRO 103 2210 10C Audit Fees
SUB - TOTAL
TOTAL
CONSUM OF FIXED CAPITAL
Depreciation
142 O1O FRO 101 2311 10C L&s & Builds
142 O1O FRO 102 2311 10C Transp (Mot Vehs Airpl)
142 O1O FRO 103 2311 10C Funiture & Fiittings
142 O1O FRO 104 2311 10C Plant & Equip
142 O1O FRO 105 2311 10C Other Assets
SUB - TOTAL
SOCIAL BENEFITS
142 O1O FRO 101 2731 10C wkman Compensa
142 O1O FRO 102 2731 10C Staff Welfare Exp
142 O1O FRO 103 2731 10C Ref of Medical Exp
142 O1O FRO 200 2731 10C Insura & Compensa
SUB - TOTAL
OTHER EXPENSES
142 O1O FRO 001 2821 10C Insura & Compensa
142 O1O FRO 008 2821 10C Awards & Rewards
142 O1O FRO 009 2821 10C Donations
142 O1O FRO 010 2821 10C Contributions
142 O1O FRO 011 2821 10C Tuition Fees
SUB - TOTAL
TOTAL
TOTAL - DONATION

BALANCE SHEET ITEMS

 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO BA5 000 Other Funds-Cash / Bank
142 O1O FRO BA8 000 Staff Salary Advance
142 O1O FRO BB3 000 Staff Imprest
142 O1O FRO BB8 000 Stock - Stationery
142 O1O FRO BC1 000 Stock - Cons
142 O1O FRO BC2 000 Govt Budget Goods & Services
142 O1O FRO BD4 000 [Link] Budget Sals
142 O1O FRO BD5 000 Students Fees(Debtors)
142 O1O FRO BD6 000 Other Debtors
142 O1O FRO BD7 000 investment
142 O1O FRO BE0 000 Off Build
142 O1O FRO BS1 000 School Build
142 O1O FRO BS2 000 Motorbike, Bicycle
142 O1O FRO BS3 000 Plant & Equip
142 O1O FRO BS4 000 Machinery
142 O1O FRO BS5 000 Computors Software
142 O1O FRO BS6 000 Netwking & ICT Equip
142 O1O FRO BS7 000 Computors & Acce
142 O1O FRO BS8 000 Funiture & Fittings
142 O1O FRO BS9 000 L&s & Builds
142 O1O FRO BS10 000 Transp (Mot Vehs Airpl)
142 O1O FRO BS11 000 Plant & Equip
142 O1O FRO BS12 000 Other Assets
142 O1O FRO BG4 000 Staff Creditors
142 O1O FRO BG5 000 Suppliers
142 O1O FRO BG6 000 Students Fees(Creditors)
142 O1O FRO BG7 000 Other Creditors
142 O1O FRO BG8 000 Govt Budget COE
142 O1O FRO BH5 000 Income Tax - IRS
 ASANTE AKIM CENTRAL MUNICIPAL EDUCATION OFFICE
TRIAL BALANCE FOR THE MONTH OF ………………………………………., 2015

OPENING BALANCE TRANSACTIONS CLOSING

ACCOUNTS CODE CATEGORY L/F DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
GH¢ GH¢ GH¢ GH¢ GH¢ GH¢
142 O1O FRO BJ1 000 GoG Reserves
142 O1O FRO BJ2 000 HIPC Reserves
142 O1O FRO BJ5 000 Sch Boarding User Fee Res.
142 O1O FRO BJ6 000 GET Fund Reserves
142 O1O FRO BJ7 000 Donor Reserves
142 O1O FRO BJ8 000 Donation & Others Res
TOTAL BAL. SHEET ITEM
GR& TOTAL

FOR Off USE:

PREPARED BY:………………………………………………..
DATE
ACCOUNTANT SUBMITTED ……………………………………………………….

VETTED BY ……………………………………………………….

SIGNATURE ……………………………………………………….
DATE
CERTIFIED BY:……………………………………………….. PROCESSED BY ……………………………………………………….

DIRECTOR SIGNATURE ……………………………………………………….