due to bir analysis

7/28/2019 Due to BIR Analysis

1/8

Prior Years' Adjustment 684 201,774.13

Due to BIR 412 201,774.13

201,774.13 201,774.13

Prepared by:

AIVAN M. BALOLOY NANCY Z. DIZON

Bookkeeper Accountant III

TOTAL

Approved by:

To take up unrecorded Withholding Taxes Payable

Respons

ibility

Center

ACCOUNTING ENTRIES

Accounts and ExplanationAcct.

Code

Re

fDebit Credit

JOURNAL ENTRY VOUCHER

No. :Department of Education

Region IV - CALABARZON

Date : December 29, 2011Rizal Provincial Capitol Compound Pasig City


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31,516.26

418,832.09154,932.52 605,280.87

540,583.50

242,181.40 782,764.90

1,362.06

27,083.81

11,507.02

36,600.00

18,753.30

5,997.1110,053.18

Total 1,499,402.25

Prepared by: Certified Correct:

Remittance for December 2011 LBP TF

Remittance for December 2011 PVB TF

TRA # 1518512 dtd 12/31/2011 (1601-E)

Remittance for December 2011 (TRA) 301-000966-1

Remittance for December 2011 (TRA) 2049-9002-55 AP

Remittance for December 2011 EPIP

Remittance for December 2011 LBP TF

ANALYSIS OF DUE TO BIR - DECEMBER 31, 2011

TRA # 1518510 dtd 12/31/2011 (1601-C)

TRA # 1518511 dtd 12/31/2011 (1600)TRA # 1518512 dtd 12/31/2011 (1601-E)

TRA # 1518511 dtd 12/31/2011 (1600)

AIVAN M. BALOLOY

Bookkeeper

NANCY Z. DIZON

Accountant III

Remittance for December 2011 PVB TF

Remittance for December 2011 PVB TFCY 2010: EPIP (Marynel Ordinario)


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Remittances in January 2012 for December 2011 accounts :

605,280.87

782,764.90

1,362.06

27,083.81

11,507.02

36,600.00

18,753.30

5,997.11

10,053.18

Total 1,499,402.25

General Ledger Balance as of December 31, 2011 1,297,628.12

Unrecorded Withholding Taxes Payable 201,774.13

Total 1,499,402.25

Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP PVB


CY 2010: EPIP (Marynel Ordinario)

Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP TF


ANALYSIS OF DUE TO BIR - DECEMBER 31, 2011

Addtl remittance for Dec. 2011 remitted in Jan. 2012 (TRA)

Addtl remittance for Dec. 2011 remitted in Jan. 2012 (TRA)

Addtl remittance for Dec. 2011 remitted in Jan. 2012 EPIP

Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP TF


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966-1 AP

31,516.26

418,832.09 540,583.50

154,932.52 242,181.40

605,280.87 782,764.90


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Breakdown:

Particulars Current Prior Total

GL Balance 12/31/2011 953,183.38 344,444.74 1,297,628.12

Addtl remittance for Dec. 2011 remitted in Jan. 2012 (TR 605,280.87 605,280.87Addtl remittance for Dec. 2011 remitted in Jan. 2012 (TR 42,741.85 740,023.05 782,764.90

Addtl remittance for Dec. 2011 remitted in Jan. 2012 EPI 1,362.06 1,362.06

Addtl remittance for Dec. 2011 remitted in Jan. 2012 LBP 27,083.81 27,083.81





CY 2010: EPIP (Marynel Ordinario) 10,053.18 10,053.18

203,857.36 (405,631.49) (201,774.13)

Less:


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Account Title: Due to BIR Account Code: 412

Debit Credit Balance

Jan 3 237,605.37

31 Check DJ 85,831.04

31 Cash DJ 161,614.90

31 11-01-0004 740,023.05

31 11-01-0023 182,315.46 1,042,758.90

Feb 28 Check DJ 300.00 144,626.04

28 Cash DJ 170,474.97

28 11-02-0031 302,697.6328 11-02-0034 42,741.85 1,097,604.13

Mar 31 Check DJ 10,515.64 211,063.40

31 Cash DJ 168,618.90

31 11-03-0048 270,121.47 1,196,649.32

Apr 30 Check DJ 29,308.10 89,188.96

30 Cash DJ 168,788.23

30 11-04-0061 313,105.30 1,112,213.11

May 31 Check DJ 2,875.71 308,961.98

31 Cash DJ 175,405.40

31 11-05-0073 386,288.24 1,207,416.54

June 30 Check DJ 14,129.19 316,155.09

30 Cash DJ 277,092.19

30 11-06-0089 596,668.93 1,189,865.70

July 31 Check DJ 385.31 215,709.12

31 Cash DJ 223,149.18

31 11-07-0101 341,619.40

3111-07-0118 4,861.88 1,281,857.41

Aug 31 Check DJ 206,169.48

31 Cash DJ 223,149.18

31 11-08-0121 352,577.41 1,358,598.66

Sept 30 Check DJ 162,959.02 92,260.19

30 Cash DJ 220,944.54

30 11-09-0138 295,425.39 1,213,418.98

Oct 31 Check DJ 233,172.65

31 Cash DJ 222,240.46

31 11-10-0154 408,119.19 1,260,712.90

Nov 30 Check DJ 715.85 258,839.14

30 Cash DJ 228,263.97

30 11-11-0180 377,851.50

30 11-11-0182 10,053.18 1,379,301.84

Dec 29 Check DJ 308,765.90 658,360.68

29 Cash DJ 146,159.64

29 11-12-0186 527,450.80

29 11-12-0226 219.86

GENERAL LEDGER

DepEd Regional Office No. IV - CALABARZONAgency Name

Date2011

Particulars Reference Amount

Beginning Balance

pay't of various suppliers for the month of Jan 2011

Rem. of tax w/held for the month of Jan 2011

Remittance of tax withheld - Feb 2011Payment to various suppliers - Feb 2011

Remittance of tax withheld - Mar 2011

Remittance of tax withheld - Apr 2011

Remittance of tax withheld - May 2011

Remittance of tax withheld - June 2011

Remittance of tax withheld - July 2011

Adj. erroneous recording of disbursement of NEAP CALABARZON to the Check DJ A pril '11

Remittance of tax withheld - Aug 2011

To cancel checks outstanding LBP Acct. #0492-1030-63 EPIP

Remittance of tax withheld - Sept 2011

Remittance of tax withheld - Oct 2011

Remittance of tax withheld - Nov 2011

Remittance of tax withheld - Dec 2011

Adj. erroneous entry of check # 00246978 dtd 12/26/2011


7/8

29 11-12-0227 24,687.34

29 11-12-0227 25,070.14

29 11-12-0238 201,774.13 1,499,402.25

Reversion of unreleased checks as of Dec 31, 2011.

To take up unrecorded Witholding Taxes Payable

Reversion of unreleased checks as of Dec 31, 2011.


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Account Title: Due to BIR Account Code: 412

Debit Credit Balance

Jan 3 1,499,402.25

31 Check DJ 140,357.65 68,775.77

31 12-01-0017 49,757.48

31 12-01-0009 1,388,045.77

31 12-01-0012 259,700.23 (170,168.15)

Feb 28 Check DJ 25,360.09 150,308.64

28 12-02-0028 40,327.75

28 12-02-0027 19.82 (4,872.03)

Mar 31 Check DJ 27,897.08 167,012.53

31 12-03-0035 276,075.80

31 12-03-0038 376,918.01 (518,750.39)

Apr 30 Check DJ 3,242.08 229,261.77

30 12-04-0050 267,433.30 (560,164.00)

May 31 Check DJ 233,023.15

31 12-05-0089 523,191.08 (850,331.93)

June 30 Check DJ 11,685.03 442,273.26

30 12-06-0100 514,481.98 (934,225.68)

30 12-06-0105 1,316,268.07 382,042.39

July 31

31

31

Aug 31

3131

Sept 30

30

30

Oct 31

31

31

Nov 30

30

30

30

Dec 29

29

29

29

29

2929

31

Addtl. rem. of tax w/held for the month of Dec 2011

GENERAL LEDGER

DepEd Regional Office No. IV - CALABARZONAgency Name

Date2012

Particulars Reference Amount

Beginning Balance

Reversion of unclaimed checks

Rem. of tax w/held for the month of Jan 2012

Adjustment of erroneous entry made

Erroneous recording of tax

Rem. of tax w/held for the month of Feb 2012

Rem. of tax w/held for the month of Mar 2012

Rem. of tax w/held for the month of Apr 2012

Rem. of tax w/held for the month of May 2012

Rem. of tax w/held for the month of June 2012

Set up of Tax from regular salaries

due to bir analysis

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