Account Code

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 Account Name
Assets
Current Assets
Cash and Cash Equivalents
CASH ON HAND
Checks on Hand
Petty Cash Fund
Special Fund/Revolving Fund
PAYROLL FUND
Change Fund
Special Cash Operational Fund
Cash In Bank
CA-BPIFB Acct # 5901-0016-01
CA-BPIFB Acct # 5901-0468-18 (STUFAP)
CA-BPIFB Acct # 5901-0406-82 (CITAA)
CA-BPInb Acct # 9051-0003-55
CA-BPInb Acct # 9051-0005-25
CA-LBP Acct # 0142-1032-14
CA-LBP Acct # 0142-1047-33 (CHED/MIT Scholarship Fund)
CA-LBP Acct # 0142-1026-41 (CODE)
CA-LBP Acct # 0142-1067-44 (SHSVP)
CA-LBP Acct # 0142-1079-96 - TES
CA-BDO (E-Mall) Current Account #1858011853
CA-BDO (E-Mall) Current Account #1850309254 (SSS)
CA-METROBANK Acct # 401-7-40101022-6
CA-METROBANK Acct # 331-7-331518405 (Mambaling Branch)
CA-CHINABANK Acct #156300001998
Savings Account
SA-BPIFB Acct # 5904-0000-53 (Dollar Savings)
SA-BPIFB Acct # 5903-3121-08 (Affiliate for Time Dep-CIT)
SA-BPIFB Acct # 5903-3133-41 (Affiliate for Special Dep -PAMWE Fdtn)
SA-BDO (E-Mall) Peso Savings Account # 001851338398
SA-BDO (E-Mall) Peso Savings Account # 001850176033
SA-BDO (E-Mall) Dollar Savings Account #01850310708
Time Deposits
TD-BPIFB Acct # 5907-1375-56
TD-BPIFB Acct # 5907-1377-18
TD-BPIFB Acct # 2934 Plan 38 (PAMWE Foundation)/ Acct # 5907-1506-33 (PAMWE-LAYNO FUNDS)
TD-BPIFB Acct # 5907-1506-41 (PAMWE-LAYNO FUNDS)
TD-BPIFB Acct # 5907-1548-68
TD-BPIFB Acct # 5903-3121-08
TD- BPIFB- SAcct # 5883-3026-07
TD-BDO Acct # 318507650095
TD-BDO Acct # 318508532935
TD-CHINABANK Acct #00302317318
TD-CHINABANK Acct #156305000248
TD-METROBANK Acct # 331-1331014956
CASH FUND PLACEMENTS
Accounts and Other Receivables
ACCOUNTS RECEIVABLE - STUDENTS
ADVANCES TO EMPLOYEES
ADVANCES TO OFFICERS
Advances to Contractors
ADV. SSS SICKNESS BENEFITS
ADV. SSS MATERNITY BENEFITS
INTEREST INCOME RECEIVABLES
NOTES RECEIVABLE
ACCOUNTS RECEIVABLE - INSURER
Other Current Assets
UNUSED STATIONERY AND SUPPLIES
UNUSED LABORATORY SUPPLIES
UNUSED MEDICAL SUPPLIES
PREPAID INSURANCE
INPUT VAT
MERCHANDISE INVENTORY
Non-Current Assets
Investments
INVESTMENT IN LAND - BIASONG
INVESTMENT IN STOCKS
Property and Equipment -net
LAND (AT COST)
LAND (PER APPRAISAL)
GROUND IMPROVEMENT
BUILDINGS
CONSTRUCTION IN PROGRESS
LIBRARY BOOKS & PUBLICATIONS
AIR CONDITIONING UNITS
TRANSPORTATION EQUIPMENT
MUSICAL EQUIPMENT & ACCESSORIES
MISC. EQUIPMENT
CLASSROOM EQUIPMENT & FURNITURE
LABORATORY EQUIPMENT
ATHLETIC EQUIPMENT
IT EQUIPMENT
Information and Communication Technology Equipment -DraCrawla
Research and Development - Furniture Fixtures and Equipment DOST TBI
Furniture and Fixtures and Equipment
OFFICE FURNITURE AND EQUIPMENT
MISC. ACCESSORIES
Sinking Funds
SINKING FUND - RETIREMENT
SINKING FUND - EXPANSION OF FACILITIES
Bonds
CASH BOND
FIREARM BOND
SURETY BOND
Other Non-Current Assets
DEFERRED TAX ASSET
DEPOSIT - COUNTRY CLUBS
FULLY DEPRECIATED ASSETS
DEPOSIT - BAYAN TELECOMMUNICATIONS INC
Liabilities
Current Liabilities
ACCOUNTS PAYABLE
GRPO CLEARING
Taxes Payables
Withheld Taxes Payables
W/T A/P-SUPPLIERS
W/T EMPLOYEES
W/T CONTRACTORS
W/T PROFESSIONAL SERVICES
W/T BOARD OF DIRECTORS/STOCKHOLDERS
W/T PRIZES AND AWARDS
W/T ROYALTIES
W/T RENTALS
W/T EXPANDED
W/T FINAL
INCOME TAX PAYABLE
LOCAL TAXES PAYABLE
FRINGE BENEFIT TAX PAYABLE
FINAL WITHHOLDING TAXES PAYABLE
SSS Payables
SSS PREMIUMS
SSS EMPLOYEES SALARY LOAN
SSS EMPLOYEES HOUSING LOANS
PHILHEALTH PREMIUMS PAYABLE
PERAA Funds Payables
PERAA EMPLOYEES CONTRIBUTIONS
PERAA EMPLOYEES MULTIPURPOSE LOANS
PAG-IBIG Fund Payables
PAG-IBIG PREMIUMS
PAG-IBIG HOUSING LOAN
PAG-IBIG MULTIPURPOSE LOANS
Dividend Payables
CASH DIVIDENDS PAYABLE
STOCK DIVIDENDS PAYABLE
Student's Deposits
LABORATORY DEPOSIT
STUDENT'S BENEFITS
STUDENT'S DEPOSIT - TOGA
STUDENT'S DEPOSIT - PESFA
DEPOSIT - SPONSORED SCHOLARS (OTHER SCHOOLS)
Faculty's Deposits
FD-FINES AND PENALTIES
FD-GRANTS
Employee Emergency Assistance Fund
Accounts and Other Payables
INTEREST EXPENSE PAYABLE
SALARY EXPENSE PAYABLE
OTHER ACCRUED EXPENSES
OTHER PAYABLE - TS
OUTPUT VAT
Other Current Liabilities
Non-Current Liabilities
Loans Payable
LOANS PAYABLE - BPI
LOANS PAYABLE - BPI-FAMILY BANK
LOANS PAYABLE - DBP
LOANS PAYABLE - DBP-ADB
CONTRACTS PAYABLE
Funds
SPECIAL EDUCATION FUND
ALUMNI FUND - COLLEGE
ALUMNI FUND - SENIOR HIGH SCHOOL
ALUMNI FUND - JUNIOR HIGH SCHOOL
SSG - COLLEGE FUND
SSG-SHS FUND
SSG-JHS FUND
CIT TECHNOLOGIAN - COLLEGE FUND
CIT TECHNOLOGIAN - SENIOR HIGH FUND
CIT TECHNOLOGIAN - JUNIOR HIGH FUND
PRISAA FUNDS
GOVERNMENT STUFAP FUND
CODE - ITE FUND
RESEARCH AND DEVELOPMENT FUND
RESEARCH AND DEVELOPMENT FUND - TBI
RESEARCH AND DEVELOPMENT FUND - DOST
DONA MODESTA GAISANO SCHOLARSHIP FUND
CHED SCHOLARSHIP FUND
PAMWE FUND
VICTOR GAISANO SCHOLARSHIP FUND
STUFAP: YOLANDA CASH GRANT
ELEM. PTA FUNDS
JHS - PTA FUNDS
SHS - PTA FUNDS
GYM CONSTRUCTION FUND
FACULTY DEVELOPMENT FUND
SSG Fund - H.S
ALUMNI FUND - HIGH SCHOOL
Other Non-Current Liabilities
SCHOOL FEES COLLECTED IN ADVANCE
ACCRUED RETIREMENT OBLIGATION
DEFERRED TAX LIABILITY
Equity
Owner's Equity
AUTHORIZED CAPITAL
UNSUBSCRIBED STOCK
UNAPPROPRIATED RETAINED EARNINGS
Appropriated Retained Earnings
ARE-FOR INCREASED CAPITAL
ARE-FOR EXPANSION
ARE-FOR RETIREMENT
ARE-FOR TREASURY STOCKS
ARE-for Cash Dividend
ARE-FOR STOCK DIVIDEND DISTRIBUTABLE
ARE-FOR BUILDING REHABILITATION
ARE- FOR REHABILITATION UPGRADING AND MAINTENANCE OF FACILITIES
ARE- FOR CONSTRUCTION OF BUILDING AND MAJOR RENOVATION OF COVERED COURT
TREASURY STOCK
REVALUATION INCREMENT
OTHER COMPREHENSIVE INCOME (LOSS)
OPENING BALANCE
Revenue
REGISTRATION FEES
SCHOOL FEES
TUITION FEE
LABORATORY FEES
L/F-MDTC/SDTC/ACCESS
L/F-CYBERNOOK INCOME
L/F-MAKER SPACE
L/F-TBI
TRANSCRIPT OF RECORDS (TOR)
DIPLOMA & CERTIFICATES
Residuum Fees
PREVIOUS YEARS ACCOUNT (RECOVERIES)
Incidental Income
INCIDENTAL INCOME - School ID
INCIDENTAL INCOME - Handbook
INCIDENTAL INCOME - Computerization Fee
INCIDENTAL INCOME - Audio Visual Fee
INCIDENTAL INCOME - IT Services Fee
INCIDENTAL INCOME - School Automate Fee/Internet Fee
INCIDENTAL INCOME - Certification Fee
INCIDENTAL INCOME - Scholarship Form
INCIDENTAL INCOME - Changing/Dropping/Withdrawal Form/Other Registrar Fees
INCIDENTAL INCOME - CAV/RED RIBBON
INCIDENTAL INCOME - Co-Curricular Fee
INCIDENTAL INCOME - Cultural Fee
INCIDENTAL INCOME - Computer Fee
INCIDENTAL INCOME - NCAE Reviewer
INCIDENTAL INCOME - Seminar Fees
INCIDENTAL INCOME - Multi-Media Fee
INCIDENTAL INCOME - Energy Fee
INCIDENTAL INCOME - Booklet Fee
Medical and Dental Fee
Athletic Fees
Fees and Revenues
Library's Fees
Guidance Fees
Interest Revenue
Other Income
BOOKS AND MANUALS
School and Intramural Uniform
School Uniform-College
School Uniform-Senior High School
School Uniform-High School
School Uniform-Junior High School
School Uniform-Elementary
CWTS uniform
Physical Education Uniform
OJT Uniform
Intramurals Uniform-College
Intramurals Uniform-Senior High School
School Uniform-High School
Intramurals Uniform-Junior-High School
Intramurals Uniform-Elementary
Review and Tutorial Fees
Review and Tutorial Fees-Nursing
Knowledge Enhancement Program (KEP)
Intensive Review
Review and Tutorial Fees-Accountancy
Review and Tutorial Fees-Education
Review and Tutorial Fees-Computer Studies
Review and Tutorial Fees-CAS
Nursing Fees
Affiliation Fee
CHN Bag
Emergency Nursing
Completion/Extension Fee (ER/DR/OR/ Community Health Center)
Immunization
Examination Fees
Entrance Exam
Validating Exam
Comprehensive Exam
Mock Board Exam
Completion Exam
Psychological Exam
Income from Remedial Class
Income from Remedial Class-College
Income from Remedial Class-High School
Income from Remedial Class-Elementary
Income from Remedial Class-Senior High School
Income from Remedial Class-ETEEAP
Income from Short Courses
Income from Short Courses-Elementary
Income from Short Courses-Junior High School
Income from Short Courses-Senior High School
Income from Short Courses-College
Income from Sale of Properties
Sale of old newspapers and books
Sale of scrap materials
Gain on sale of capital assets
Sale of souvenir items
Income from Car Sticker
Income from Motorbike Sticker
Rental Income
Rental Income-Locker
Rental Income-Audio Visual Facilities
Rental Income-Books
Rental Income-Laboratory Equipment
Rental Income-Gymnasium
Rental Income-Function Rooms
Rental Income-Transportation Equipment
Rental Income-Activity Center
Rental Income-Masscom Center
FOREX INCOME
CASH SHORT AND OVER
Profit and Loss Summary
Expenses
SALARIES & ALLOWANCES
BONUSES
Payroll Taxes
SSS
PAG-IBIG
PHILHEALTH
RETIREMENT EXPENSE
Faculty Development
SEMINARS AND CONVENTIONS
ASAP - MASTERAL
ASAP - DOCTORAL
STUDIES ABROAD
RESEARCH AND DEVELOPMENT
Utilities Expense
POWER & LIGHT
WATER
TELEPHONE
POSTAGE & TELEGRAM
IT SERVICES
REPRESENTATION & ENTERTAINMENT
TRANSPORTATION & TRAVEL EXPENSE
INSURANCE-BUILDINGS AND CONTENTS
INSURANCE-VEHICLES
PERSONAL INSURANCE
INSURANCE - GROUP HOSPITALIZATION/GROUP LIFE TERM
INSURANCE - STUDENTS
Insurance
Expenditures
OFFICE SUPPLIES
Stationery and Supplies
CLASSROOM SUPPLIES
LABORATORY SUPPLIES
MOTORBIKE STICKER
CAR STICKER
PURCHASES
PRICE DIFFERENT ACCOUNT
NEGATIVE INVENTORY ADJUSTMENT ACCOUNT
INVENTORY LOST
INVENTORY GAIN
Gatepass Sticker
REGISTRATION AND ENROLLMENT
ATHLETIC EXPENSES
MEDICAL AND DENTAL EXPENSES
LIBRARY EXPENSES
GRADUATION EXPENSES
NSTP(CWTS) EXPENSES
PRINTING & PUBLICATION
Discounts and Scholarships
FACULTY & ADMIN DISCOUNTS
NON-ACADEMIC SCHOLARSHIP
Academic Scholarship
FREE ALL
FREE TUITION
HALF TUITION
SPECIAL DISCOUNT
ATHLETIC SCHOLARSHIP
CASH DISCOUNT
SIBLINGS DISCOUNT
OTHER DISCOUNTS & SCHOLARSHIP
PRIZES & AWARDS
MAINTENANCE/OPERATIONS - SCHOOL BUS
MAINTENANCE/OPERATIONS - LABORATORY EQUIPMENT & MACHINERIES
DIRECTOR'S FEES
DONATIONS & OUTREACH PROGRAMS
PUBLICITY & ADVERTISING
PROFESSIONAL FEES
Taxes and Licenses
Taxes and Licenses
Local Business Tax
INTEREST EXPENSE
Security Services Fees
Janitorial Services Expenses
Repairs and Maintenance
R&M-BUILDINGS
R&M-OFFICE FURNITURE & EQUIPMENT
R&M-AIR CONDITIONING UNITS
R&M-LABORATORY EQUIPMENT
R&M-OTHER EQUIPMENT
MAINTENANCE - GROUNDS
COLLEGE CELEBRATION
DEPRECIATION EXPENSE
BAD DEBTS EXPENSE
Foreign Exchange Losses
MISCELLANEOUS EXPENSE-OFFICE OF THE PROPERTY [Link].O.
FRINGE BENEFIT EXPENSE
FRINGE BENEFIT TAX
MISCELLANEOUS EXPENSE
PROVISION FOR INCOME TAX
Contra Assets
Contra-Assetsand Account Depreciation
ALLOWANCE FOR BAD DEBTS
AD-GROUND IMPROVEMENT
AD-BUILDINGS
AD-LIBRARY BOOKS & PUBLICATIONS
Accumulated Depreciation - Equipment
ACC. DEPRECIATION - AIR CONDITIONING UNITS
ACC. DEPRECIATION - TRANSPORTATION EQUIPMENT
ACC. DEPRECIATION - MUSICAL EQUIPMENT & ACCESSORIES
ACC. DEPRECIATION - MISC. EQUIPMENT
ACC. DEPRECIATION - CLASSROOM EQUIPMENT. & FURNITURE
ACC. DEPRECIATION - LAB. EQUIPMENT
ACC. DEPRECIATION - ATHLETIC EQUIPMENT
ACC. DEPRECIATION - IT EQUIPMENT
AD-OFFICE FURNITURE & EQUIPMENT
AD-MISC. ACCESSORIES
Non-operating income and expenditure
Taxation and Extraordinary Items
#9
#10
Current Balance Finance Postable Levels
0N N 1
0N N 2
0N N 3
2538218.25 Y Y 4
0N Y 4
30000 Y Y 4
250000 Y Y 4
0Y Y 4
50000 Y Y 4
70000 Y Y 4
0N N 3
7921328.19 Y Y 4
358041.85 Y Y 4
0Y Y 4
112505262.15 Y Y 4
58011033.54 Y Y 4
6859238.21 Y Y 4
6220697.24 Y Y 4
8312540.64 Y Y 4
4711854.68 Y Y 4
9103608.32 Y Y 4
0Y Y 4
246159838.24 Y Y 4
0Y Y 4
25306663.98 Y Y 4
38918040.47 Y Y 4
0N N 3
0Y Y 4
0Y Y 4
0Y Y 4
102417673.16 Y Y 4
109588593.43 Y Y 4
35429.84 Y Y 4
0N N 4
1415948.55 Y Y 5
4462763.25 Y Y 5
157156.34 Y Y 5
1026039.92 Y Y 5
3602958.23 Y Y 5
1007402.4 Y Y 5
55063225.73 Y Y 5
1003216.21 Y Y 5
55368062.18 Y Y 5
1030174.54 Y Y 5
54055982.15 Y Y 5
51600000 Y Y 5
 0Y Y 4
0N N 3
0N Y 4
11644879.53 N Y 4
9467603.48 N Y 4
22180 N Y 4
-6787.03 N Y 4
4110775.9 N Y 4
0N Y 4
0N Y 4
0N Y 4
0N N 3
0N Y 4
0N Y 4
0N Y 4
2624540.81 N Y 4
0N Y 4
0N Y 4
0N N 2
0N N 3
0N Y 4
0N Y 4
0N N 3
31710077.65 N Y 4
1273927000 N Y 4
15491458.32 N Y 4
543740516.79 N Y 4
11164083.04 N Y 4
44721355.94 N Y 4
33484982.57 N Y 4
51228184.74 N Y 4
1729910.6 N Y 4
6868993.79 N Y 4
24964498.92 N Y 4
142388032.59 N Y 4
739480.59 N Y 4
88516462.08 N Y 4
832463.41 N Y 4
2477651.3 N Y 4
0N N 3
50696879.25 N Y 4
21339.84 N Y 4
0N N 3
0N Y 4
0N Y 4
0N N 3
0N Y 4
120 N Y 4
 0N Y 4
0N N 3
3759412.01 N Y 4
100000 N Y 4
2542 N Y 4
58240 N Y 4
0N N 1
0N N 2
-25315733.86 N Y 4
0N Y 4
0N N 4
0N N 4
0N Y 5
0N Y 5
0N Y 5
0N Y 5
0N Y 5
0N Y 5
0N Y 5
0N Y 5
-308260.36 N Y 5
-615100 N Y 5
1501000.81 N Y 5
0N Y 5
-1968433.15 N Y 5
0N Y 5
0N N 4
-2669950.59 N Y 5
-369833.69 N Y 5
0N Y 5
-942702.94 N Y 4
0N N 4
-4634629.12 N Y 5
4125742.32 N Y 5
0N N 4
-287853.72 N Y 5
681092.88 N Y 5
-2339215.8 N Y 5
0N N 4
-6291189.1 N Y 5
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