UACS Consol

Mindanao State University
Iligan Institute of Technology

General Ledger Breakdown
For the month of 07, 2014
Fund code: 101

Account Code: Description:
Breadown Codes Breakdown Description

102-02 Cash-Collecting Officer-Joy A. Aban
104-01 Petty Cash Fund
108-01 Cash-NT,MDS-Regular (232-90005-9)
108-02 Cash-NT,MDS-RGTL (232-90020-2)
111-23 CIB-LCCA-CA# 0322-1080-10
111-26 CIB-LCCA-DOST CA# 0322-1095-55
111-33 CIB-LCCA-DepEd ATEP (Accelarated Teacher Education Program) CA# 0322-
111-36 CIB-LCCA CA#0322-1137-65 CHED-DAP Funds
112-02 CIB-LCCA-TD (DBP Acct. No. 820-023594-160)
112-07 CIB-LCCA-TD (LBP-CHED DAP 0321-2237-96)
112-09 CIB-LCCA-TD (DBP-DOST 0820-034449-160)
112-10 CIB-LCCA-TD (DBP-CHED 0820-034450-160)
123-01 Due from Officers and Employees - Cash Advances
123-03 Due from Officers and Employees-Anniversary Bonus
126-02 Loans Receivable Others-STUFAP
136-01 Due from NGAs
137-01 Due from GOCCs
144-01 Due from Other Funds
146-01 Receivables-Disallowances/Charges
146-02 Anniversary Bonus 2011 Disallowance
146-03 CNA 2009-2010 Disallowance
148-01 Advances to Officers and Employees
149-03 Other Receivables-Reneging Fellows
149-04 Other Receivables-MSU
149-05 Other Receivables-Hammer Construction
149-06 Other Receivables-Miscellaneous
155-01 Office Supplies Inventory
155-03 Office Supplies Inventory-Issued directly to end user
156-01 Accountable Forms Inventory
159-01 Maintenance and Supplies Inventory
160-01 Medical, dental & Lab. Supplies Inventory
165-01 Other Supplies Inventory
168-01 Construction Materials Inventory
177-01 Prepaid Rent
178-01 Prepaid Insurance
180-01 Deposit on Letters of Credit
181-01 Advances to Constractors
185-02 Other Prepaid Expenses-Subscriptions
185-03 Other Prepaid Expenses-Internet Domain Name registration
186-01 Guaranty Deposits - Deposit for Containers
197-01 Other Investments
201-02 Land-Maria Cristina School Site
201-03 Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f)
201-04 Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.)
201-05 Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f)
201-06 Land-MILO Site
201-07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f)
201-08 Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f)
201-09 Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201
201-10 Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f)
202-02 Land Improvements-In transit
202-03 Land Improvements-Ground Beautification
202-04 Land Improvements-Asphalting of Pathways
202-05 Land Improvements-Transformer Platform
202-06 Land Improvements-Campus Electrical Installation
202-07 Land Improvements-Perimeter Fence with Interlink Wire
202-08 Land Improvements-Water System
202-09 Land Improvements-Campus Road & Gutter
202-10 Land Improvements-Drainage System
202-11 Land Improvements-Deep well
202-12 Land Improvements-Landscaping of CED Premises
202-14 Land Improvements-Frontage Fence, Gate & Guard House
202-15 Land Improvements-Passenger Shed
202-16 Land Improvements-Basketball and Tennis Court
202-17 Land Improvements-Installation of Electrical Distribution
202-18 Land Improvements-Tennis Balley Court
205-01 Electrification and Power Equipment
211-02 Office Buildings-Administration Building
211-03 Office Buildings-ROTC & PPD Building
211-04 Office Buildings-Three Storey Library Building
211-07 Office Buildings-Institute Clinic
211-08 Office Buildings-Multi-Purpose Gymnasium
211-09 Office Buildings-MSU-IIT Guardhouse
211-10 Office Buildings-MILO Building
211-11 Office Buildings-Board Room
211-12 Office Buildings-GSIS Condominium Building(Manila)
211-13 Office Buildings- Executive House
211-14 Office Buildings-Bamboo Technology Research Center
211-15 Office Buildings-SGS Dormitory
211-22 Office Buildings-Business Center Building
212-02 School Buildings-Upgrading of COE & CSM Building
212-03 School Buildings-Chemistry Annex Building
212-04 School Buildings-H.S. Faculty Room(6 room Maqrcos type)
212-06 School Buildings-Old Administration Building
212-07 School Buildings-Management Technology Building
212-08 School Buildings-Ceramics Laboratory
212-09 School Buildings-College of Arts & Social Sciences
212-10 School Buildings- High School Laboratory
212-11 School Buildings-High School Complex
212-12 School Buildings-School of Arts & Sciences Laboratory
212-13 School Buildings-Girls Trade Annex Building
212-15 School Buildings-Eng'g Technology Workshop
212-17 School Buildings-School of Management Technology 2
212-18 School Buildings-2 Storey Girl''s Trade Building
212-19 School Buildings-Automotive Tech. Laboratory Ext.
212-20 School Buildings-College of Science & Mathematics
212-21 School Buildings-College of Engineering bldg.
212-23 School Buildings-Temporary Furniture & Cabinet Making
212-24 School Buildings- College of Arts & Social Sciences Ext.
212-25 School Buildings-College of Science & Math. Ext.
212-26 School Buildings-Charcoal Kiln Shed of COE
212-27 School Buildings-Engineering Technology Complex
212-28 School Buildings- College of Education
212-29 School Buildings-College of Buisiness Administration Bldg.
212-30 School Buildings-PE
212-31 School Building-High School Building
221-01 Office Equipment
222-01 Furniture & Fixtures
223-01 IT Equipment & Software
226-01 Machineries
229-01 Communication Equipment
229-02 Communication Equipment-Salvage value of dropped assets waiting for dispo
231-01 Fire Fighting Equip. & Accessories
233-01 Medical, Dental & Lab. Equipt.
234-01 Military and Police Equipment
235-01 Sports Equipment
236-01 Technical & Scientific Equipment
236-02 Technical & Scientific Equipment-Donated Items
240-01 Other Machineries and Equipment
241-01 Motor Vehicles
250-01 Other Property, Plant & Equipment
254-01 Artesian Wells, Pumping Station & Condults
264-41 Construction in Progress-COE Annex
290-01 Other Assets
301-01 Allowance for Doubtful Accounts
302-01 Accumulated Depreciation-Land Improvements
305-01 Accumulated Dep.-Electrification, power & energy structures
311-02 Accumulated Depreciation-Admin Building
311-03 Accumulated Depreciation-ROTC,PPD Building
311-04 Accumulated Depreciation-Three Storey Library Building
311-06 Accumulated Depreciation-Supply Office(Old)
311-07 Accumulated Depreciation-Institute Clinic
311-08 Accumulated Depreciation-Multi Purpose Gym.
311-09 Accumulated Depreciation-MSU-IIT Guardhouse
311-10 Accumulated Depreciation-MILO Building
311-11 Accumulated Depreciation-Board Room
311-12 Accumulated Depreciation-GSIS Condominium Building
311-13 Accumulated Depreciation-Executive House
311-14 Accumulated Depreciation-Bamboo Tech. Research Bldg.
312-02 Accumulated Depreciation-HS Faculty Room
312-04 Accumulated Depreciation-SET Bldg (Old Admin Bldg)
312-05 Accumulated Depreciation-School of Mgnt. Tech. Bldg.
312-06 Accumulated Depreciation-Ceramics Laboratory
312-07 Accumulated Depreciation-Old CASS Bldg.
312-08 Accumulated Depreciation-HS Laboratory
312-09 Accumulated Depreciation-HS Complex
312-10 Accumulated Depreciation-CASS Laboratory
312-11 Accumulated Depreciation-Girl''s Trade Building
312-12 Accumulated Depreciation-Ceramics Bldg.
312-13 Accumulated Depreciation-SET Building OLD
312-14 Accumulated Depreciation-HS Practical Arts Bldg.
312-15 Accumulated Depreciation-SMT 2
312-16 Accumulated Depreciation-2 Storey Girl''s Trade Bldg.
312-17 Accumulated Depreciation-Automotive Tech Lab
312-18 Accumulated Depreciation-CSM Building
312-19 Accumulated Depreciation-COE- Building
312-20 Accumulated Depreciation-Temporary 6 Rooms Classroom Bldg.
312-21 Accumulated Depreciation-Temp. Furniture and Cabinet Making Bldg.
312-22 Accumulated Depreciation-CASS Extension
312-23 Accumulated Depreciation-CSM Extension
312-24 Accumulated Depreciation-Charcoal Kiln Shed of COE Bldg.
312-25 Accumulated Depreciation-HS Bldg
312-26 Accumulated Depreciation-HS Workshop Bldg.
321-01 Accumulated Depreciation-Office Equipment
322-01 Accumulated Depreciation-Furniture & Fixtures
323-01 Accumulated Depreciation-IT Equipment
326-01 Accumulated Depreciation-Machineries
329-01 Accumulated Depreciation-Com.Equipt.
331-01 Accumulated Depreciation-Fire Fighting Equipt.
333-01 Accumulated Depreciation-Medical, Dental & Lab. Equipt.
334-01 Accumulated Depreciation-Military & Police Equipt.
335-01 Accumulated Depreciation-Sports Equipment
336-01 Accumulated Depreciation-Tech. & Scientific Equipt.
340-01 Accumulated Depreciation-Other Machineries & Equipt.
341-01 Accumulated Depreciation-Motor Vehicles.
350-01 Accumulated Depreciation-Other PPE
354-01 Accumulated Depreciation-Artesian Well, Pumping Statn.
401-01 Accounts Payable
403-01 Due to Officers and Employees
403-02 Due to Officers and Employees-Stale Checks
411-03 Due to National Treasury - Refund of Hazard Pay
412-02 Due to BIR Withholding Tax Payables
412-03 Due to BIR-VAT, 5% & 3%
412-05 Due to BIR-VAT, 2% & 1%
413-02 Due to GSIS-Life and Retirement Insurance Premiums
413-03 Due to GSIS-UOLI Premiums
413-05 Due to GSIS Policy Loan Installments
413-06 Due to GSIS-UOLI Installments
413-07 Due to GSIS-Real Estate Loan Installments
413-08 Due to GSIS-Emergency Loan
413-09 Due to GSIS-SOS Loan
413-17 Due to GSIS-Cash Advance(ECARD)
413-18 Due to GSIS-Consolidated Loan
413-19 Due to GSIS - UMID Cash Advance
413-20 Due to GSIS-Educational Assistance Loan (EAL)
414-02 Due to Pag-ibig-Contribution
414-03 Due to Pag-ibig-MPL Installments
414-04 Due to Pag-ibig- Housing/Lot Loan Installments
414-06 Due to Pag-ibig - Calamity Loan Installment
415-01 Due to PHILHEALTH
416-01 Due to Other NGAs
416-02 Due to Other NGAs-DA/BFAR
416-03 Due to Other NGAs-CHED Interest Earned
416-05 Due to Other NGAs-CA# 5582-820-2-DBP
416-09 Due to Other NGAs-College of Medicine
416-10 Due to Other NGAs-DOST-Interest Earned
416-100 Due to Other NGAs-DAP Fund Interest Income
416-101 Due to Other NGAs-NorMin CoHRD c/o Dr. Bracamonte
416-102 Due to Other NGAs-DOST-GIA Phil. LiDAR2
416-11 Due to Other NGAs-DOST PCASTRD-IDP
416-12 Due to Other NGAs-DOST-S&T Data Base Project
416-13 Due to Other NGAs-DOST-LRC
416-14 Due to Other NGAs-DOST-PCASTRD Institutional Bldg. Fund
416-15 Due to Other NGAs-DOST-TAPI Bamboo Tech.
416-16 Due to Other NGAs-DOST-SEI
416-17 Due to Other NGAs-DOST-TAPI
416-18 Due to Other NGAs-DOST-R&D Symposium
416-19 Due to Other NGAs-DOST-PCASTRD-ATD
416-21 Due to Other NGAs-PCASTRD-NLP
416-22 Due to Other NGAs-PCASTRD- TDDSS
416-23 Due to Other NGAs-DOST Phil. Council For Health Research & Dev.
416-24 Due to Other NGAs-PCASTRD HRIDD Chem
416-26 Due to Other NGAs-DOST PCASTRD HRIDD-Physics
416-27 Due to Other NGAs-DOST ERDT-Scholarship
416-28 Due to Other NGAs-DOST PCARRD-FITS
416-32 Due to other NGAs-DOST Research Grant-F.Teves
416-35 Due to Other NGAs-DOST Expert Pool CA# 0763
416-37 Due to Other NGAS-CHED Congressional Scholarship
416-44 Due to Other NGAs-CHED COE CA# 0322-1080-10
416-45 Due to Other NGAs-CHED MAEP
416-47 Due to Other NGAs-CHED-ZRC
416-49 Due to Other NGAs-CHED-ZRC,Comprehensive Cost Analysis
416-50 Due to Other NGAs-CHED ZRC Dr R. Paluga
416-51 Due to Other NGAs-CHED ZRC Dr. N. Gaquing
416-52 Due to Other NGAs-CHED ZRC Dr R. Eballe
416-53 Due to Other NGAs-CHED ZRC Dr. S. Canoy
416-54 Due to Other NGAs-CHED ZRC Dr M. Carmona
416-55 Due to Other NGAs-CHED ZRC Dr F. Teves
416-56 Due to Other NGAs-CHED ZRC E. Quiao
416-58 Due to Other NGAs-CHED Scholars
416-60 Due to other NGAs-CHED-FDP CA#322-1080-10
416-61 Due to Other NGAs-CHED-HEI Research Program Award
416-63 Due to Other NGAs-CHED Substitute Fund
416-64 Due to Other NGAs-CHED-FDP-Admin Cost
416-66 Due to Other NGAs-CHED-S A F E Loan
416-75 Due to Other NGAs-CHED Biodiversity Research Project
416-77 Due to Other NGAs-CHED-Res. Project of Dr. Uy and Dr. Rivera
416-79 Due to Other NGAs-DOST-PCASTRD (Eye C Program)
416-81 Due to Other NGAs-DOST-PCIEERD -Dr. Ryan Balili
416-82 Due to Other NGAs-DOH Research Grant-F.Teves
416-84 Due to Other NGAs-BFAR Mangrove c/o A. Responte
416-85 Due to Other NGAs-DOST-PCHRD c/o Dr. Mylene Uy
416-86 Due to Other NGAs-DOST-ASTHRDP
416-87 Due to Other NGAs-DOST-PCIEERD-Itao
416-88 Due to Other NGAs-DOST-PCIEERD-Anacleto
416-89 Due to Other NGAs-CHED DAP Funds 2012
416-90 Due to Other NGAs-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan
416-91 Due to Other NGAs-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves
416-92 Due to Other NGAs-NRCP Research Project-Prof. Bracamonte
416-94 Due to Other NGAs-WorldFish AAS
416-95 Due to Other NGAs-Project Climate Twin Phoenix
416-97 Due to Other NGAs-DOST PCHRD c/o Stephen Fajardo
416-98 Due to Other NGAs-DOST PCHRD c/o Alita Roxas
416-99 Due to Other NGAs-DOST PCHRD c/o Lady Marapao
417-01 Due to Other GOCCs-NHMFC(National Home & Mortgage Fund)
424-01 Due To Other Funds
424-02 Due to Other Funds - Liquidated Damages
424-03 Due to Other Funds - Medical Disallowance
424-05 Due to Other Funds - Income from Fines and Penalties
426-01 Guaranty Deposit Payable
439-05 Other Payables-Provident Fund
439-06 Other Payables-Philam Life Insurance
439-08 Other Payables-Travelers Life
439-09 Other Payables-Insular Life Insurance
439-14 Other Payables-EICI
439-19 Other Payables-Students Loan Fund
439-20 Other Payables-AMSLA
439-23 Other Payables-FSC
439-24 Other Payables-Gymnasium
439-26 Other Payables-ALIMONY
439-30 Other Payables-Students Gov't CA# 0425
439-33 Other Payables-ANTEU
439-34 Other Payables-MSU SASE
439-36 Other Payables-AITA
439-37 Other Payables-FASSET
439-38 Other Payables-Contractors Deposit
439-40 Other Payables-AMME
439-41 Other Payables-Bamboo Craft CA# 0687
439-68 Other Payables - Land Bank Salary Loan
455-01 Other Deferred Credits
501-01 Government Equity
651-01 Subsidy Income from National Government
662-01 Income fr. Grants & Donations
678-05 Miscellaneous Income -Other Income
682-01 Gain/ Loss On Sale of Disposed Assets
684-01 Prior Years' Adjustments
687-01 Payment for lost equipt., books, others
701-01 Salaries and Wages-Regular
701-02 Salary Differential
705-01 Salaries and Wages-Casual
706-01 Salaries and Wages-Contractual
711-01 PERA-Personnel Economic Relief Allowance
711-02 PERA-Personnel Economic Relief Allowance (Casual/Contractual)
712-01 ADCOM-Additional Compensation
713-01 Representation Allowance(RA)
714-01 Transportation Allowance(TA)
715-01 Clothing/Uniform Allowance
715-02 Clothing/Uniform Allowance (Casual)
715-03 Clothing/Uniform Allowance (Contractual)
716-01 Subsistence, Laundry and Quarter Allowance
716-02 Subsistence, Laundry and Quarter Allowance (Casual)
720-01 Honoraria
722-01 Longetivity Pay
724-01 Cash Gift
724-02 Cash Gift - Casual
724-03 Cash Gift - Contractual
725-01 Year End Bonus
725-02 Year End Bonus - Casual
725-03 Year End Bonus - Contractual
731-01 Life & Retirement Insurance Contributions
732-01 PAG-IBIG Contribution
733-01 PHILHEALTH Contribution
734-01 ECC Contribution
742-01 Terminal Leave Benefits
749-02 Other Personnel Benefits-Faculty Stipend
749-04 Other Personnel Benefits-Loyalty
749-08 Other Personnel Benefits-Productivity Incentive Bonus
751-01 Traveling Expenses-Local
752-01 Traveling Expenses-Foreign
753-01 Training Expenses
754-01 Scholarship Expenses
755-01 Office Supplies Expenses
756-01 Accountable Forms Expenses
760-01 Medical, Dental, & Lab.Supplies Expense
760-02 Medical, Dental, & Lab.Supplies Expense-Clinic
761-01 Gasoline, Oil & Lubricant Expenses
765-01 Other Supplies Expenses
766-01 Water Expenses
767-01 Electricity Expenses
771-01 Postage and Deliveries
772-01 Telephone Expenses-Landline
773-01 Telephone Expenses (Mobile)
774-01 Internet Expenses
775-01 Cable, Satelite,Telegraph & Radio Expenses
778-01 Membership Dues & Contribution to Organization
781-01 Printing & Binding Expenses
782-01 Rent Expenses
783-01 Representation Expenses
784-01 Transportation and Delivery Expenses
786-01 Subscription Expenses
788-01 Rewards and Other Claims
791-01 Legal Services
792-01 Auditing Services
795-01 General Services
796-01 Janitorial Services
797-01 Security Services
799-01 Other Professional Services
811-01 Repairs and Maintenance-Office Buildings
811-03 Repairs and Maintenance - Office Buildings Admin
811-07 Repairs and Maintenance - Office Buildings Gymnasium
812-01 Repairs and Maintenance-School Buildings
812-02 Repairs and Maintenance-School Buildings CSM
812-04 Repairs and Maintenance-School Buildings CED
812-05 Repairs and Maintenance-School Buildings CBAA
812-07 Repairs and Maintenance-School Buildings SET
812-11 Repairs and Maintenance-School Buildings ETC
815-01 Repairs and Maintenance-Other Structures
821-01 Repairs and Maintenance-Office Equipments
822-01 Repairs and Maintenance-Furniture & Fixtures
823-01 Repairs and Maintenance-IT Equipments and Software
840-01 Repairs and Maintenance-Other Machineries and Equipment
841-01 Repairs and Maintenance-Motor Vehicle
850-01 Repairs & Maintenance-Other Property,Plant & Eqpmnt
854-01 Repairs and Maintenance-Artesian Wells, Reservoirs
883-01 Extraordinary Expenses
884-01 Miscellaneous Expenses
891-01 Taxes, Duties & Licences
892-01 Fidelity Bond Premiums
893-01 Insurance Expenses
902-01 Depreciation-Land Improvements
905-01 Depreciation-Electrification,power & energy structures
921-01 Depreciation-Office Equipment
922-01 Depreciation-Furniture & Fixtures
923-01 Depreciation-ITEquipment
929-01 Depreciation-Communication Equipment
933-01 Depreciation-Medical, Dental & Laboratory equipment
936-01 Depreciation-Technical & Scientific Equipment
950-01 Depreciation-Other Property, Plant and Equipment
969-01 Other Maintenance and Operating Expenses
969-02 Other MOOE-Graduation Expenses
969-05 Other MOOE-BOR Expenses
969-07 Other MOOE-Gate Pass/Sticker Printing
969-11 Other MOOE-Reimbursements, etc.
969-13 Other MOOE-Charter Day Expenses
969-19 Other MOOE-Praise
Total:
ty
nology
own
14
Amount:
0.00
Amount Breakdown
0.00
0.00
126,826,325.68
0.64
34,133,522.73
65,532,921.92
620,845.52
41,798,438.57
2,251,327.09
0.00
20,068,270.80
0.00
0.00
1,580,298.63
255,000.00
112,255.00
508,643.55
1,128,940.99
419,704.28
4,596,957.25
(178,072.16)
118,300.00
91,670.15
10,642,652.68
12,500.00
52,867.30
251.40
3,144.00
155,324.68
179,000.00
5,145.00
6,960.00
126,114.36
2,187,047.17
1,995.00
215,128.01
162,216.78
29,199,538.66
34,178.00
7,700.00
75,415.00
10,250.00
76,267.50
22,095.69
139,450.00
351,822.38
123,709.00
1,038,671.00
403,811.90
374,595.91
3,921,967.20
30,202.16
204,013.32
20,629.24
1,399.02
321,530.60
260,626.48
136,982.45
485,438.77
66,741.16
61,150.08
985,457.84
1,216,117.11
15,000.00
155,147.10
19,481.16
17,841.68
47,416.00
1,009,724.90
30,392.23
1,495,582.94
830,025.42
5,453,530.48
295,200.00
326,320.00
401,195.00
1,275,000.00
161.81
262,777.43
5,523,034.77
581,334.21
5,601,994.55
4,325,950.34
55,396.48
535,143.92
189,911.62
30,965.34
743,922.63
21,179.00
917,974.82
114,953.91
49,602.35
860,237.57
394,770.49
854,335.96
686,337.00
5,104,857.17
4,543,817.54
34,448.45
4,678,216.67
4,257,011.68
1,342.40
36,571,450.99
12,057,696.38
945,379.42
15,724.50
250,000.00
6,205,285.61
669,314.16
39,284,528.31
496,224.00
758,956.00
(2,200.00)
112,359.58
533,300.30
49,690.00
60,513.40
120,877,951.67
(124,000.00)
2,264,432.73
3,114,658.04
6,049,165.66
291,651.40
66,041,915.93
736,290.31
12,751.40
3,448,066.42
12,185.91
908,752.41
27,353.01
1,346,024.70
26,576.64
722,122.04
4,253,753.66
17,712.00
293,688.00
132,394.35
191,250.00
668,381.12
15,766.64
49,856.83
481,629.53
170,920.46
27,868.81
669,530.37
19,061.10
826,177.34
48,280.68
43,154.03
31,538.60
774,213.81
336,766.32
355,293.44
743,272.32
617,703.30
3,981,788.72
3,680,492.31
56,182.16
31,003.61
3,227,969.50
2,809,627.70
1,208.16
225,000.00
242,400.00
2,876,025.71
362,911.77
20,793,415.00
389,691.78
277,591.06
4,399.81
464,985.16
44,879.65
42,364.80
41,592,338.75
2,090,699.08
2,950,350.32
3,648,576.02
201,652.49
2,190,772.73
880,092.58
0.00
8,701.70
271,683.10
1,140,358.90
453,116.29
2,355,946.08
2,988.21
93,632.82
1,000.00
43,355.96
458,236.46
506.73
3,764.58
2,669,418.59
67,397.32
4,600.00
42,529.78
172,243.02
18,321.16
25,170.04
248,400.00
(325,483.18)
15,716.16
356,303.35
2,293,956.85
116,977.78
237,026.15
533,902.20
108,037.00
12,974,089.61
11,427,248.54
67,600.00
1,983.10
33,236.00
145,170.20
26,569.00
5,877,454.28
(0.80)
2,797.25
11,323.82
15,000.00
47,932.78
4,360.26
241.30
616,282.62
16,102,303.01
29,603.60
9,538.40
43,141.96
4,814.50
(109,182.53)
1,464,176.79
5,129,197.95
4,983.24
69,130.80
50,717.20
73,377.80
26,167.20
18,672.70
444.75
496,019.60
30,000.00
24,401,828.04
2,000.00
241,399.40
12,251.23
1,489,000.00
54,528.97
332,170.00
818,928.66
73,790.00
447.75
435,126.62
469,787.78
9,767,622.79
2,783,971.50
828,722.27
59,311,310.22
710,472.43
1,508,330.50
18,621.10
3,508.50
35,420.00
150,765.00
153,000.00
84,271.60
0.00
22,781.04
45,220.76
300.00
2,008.33
7,101,872.50
8,656.52
1,582.04
8,214.27
9.00
18,560.93
600.00
200.00
4,250.00
4,589.00
0.00
38,147.25
9,697.00
79,961.00
150.00
2.50
100.00
1,200.00
8,750.00
0.00
1,242,998.67
224,671,568.78
450,399,549.09
51,573,123.82
248,441.12
123,358.97
2,596,354.22
32,323.80
178,597,236.48
224,167.81
9,476,662.79
4,190,216.90
11,154,828.03
1,412,816.16
954.55
1,196,666.65
1,196,666.66
3,855,000.00
545,000.00
75,000.00
87,524.51
17,101.29
22,500.00
4,273.62
1,915,000.00
312,500.00
57,500.00
12,756,052.50
863,961.50
226,744.50
19,988,286.50
604,200.00
1,630,387.50
549,741.78
4,544,688.83
24,000.00
395,000.00
1,814,600.00
2,105,986.93
122,253.80
1,863,059.69
2,994,945.05
497,367.38
87,500.00
0.00
1,454.75
603,998.64
153,788.90
619,615.62
10,844,804.52
100,556.64
434,369.68
5,990.00
1,258,016.22
8,460.00
126,575.00
427,150.00
40,665.00
647,208.93
3,520.00
57,857.00
3,748,000.00
81,364.00
35,522.40
3,523,474.74
4,362,365.74
3,952,428.69
3,642,701.79
2,111,714.35
9,674.50
2,040.00
697,126.08
67,562.50
8,478.00
60,840.00
27,224.00
132,167.40
196,671.24
49,807.92
94,018.38
4,310.00
41,657.40
544,869.27
157,382.00
8,380.00
20,332.00
20,332.00
85,727.74
180,000.00
411,585.27
269,848.67
4,243.73
19,833.20
13,541.32
343,987.12
6,295.70
5,374.15
3,286,520.48
146,037.63
251,897.17
467,035.32
20,000.00
19,000.00
218,265.52
61,244.05
600,500.00
2,031,325,595.74
60,595,957.88
1,105,344,430.92
21,414,379.38
3,218,680,363.92
Fund code: 102


224-01 Library Books-Books
264-01 Construction in Progress
284-01 Items in Transit
413-04 Due to GSIS-Salary Loan Installments
439-01 Other Payables
439-43 Other Payables-Rural Bank of Initao
Total:
ty
nology
own
14
Amount:
0.00
Amount Breakdown
0.00 102
171,720.67 102
3,887,482.34 102
8,782,424.02 102
12,669,906.36 102
547,500.00 102
43,908.00 102
20,860,028.93 102
73,432.00 102
11,156,267.43 102
1,612,145.52 102
70,916.48 102
530.00 102
4,749.67 102
3,763.00 102
3,190.00 102
6,056.59 102
80,847.44 102
180.00 102
315.00 102
195.00 102
290.00 102
620,109.43 102
60,595,957.88
Fund code: 164


102-01 Cash-Collecting Officer-Camar B. Dimapingun
111-02 CIB-LCCA-CA# 0322-1088-77
111-05 CIB-LCCA-SG CA# 0425
111-07 CIB-LCCA-SP CA# 0322-1090-24
111-37 CIB-LCCA-IGP Renting Unit (DBP 0820-033551-030)
112-03 CIB-LCCA-TD (DBP Acct. No. 5-000641-01-09)
112-04 CIB-LCCA-TD (LBP Acct. No. 0321-2238-85)
112-05 CIB-LCCA-TD (PVB Acct. No. 04505-00087-4)
112-06 CIB-LCCA-TD (Al-Amanah Islamic Bank 15000015)
112-11 CIB-LCCA-TD (PVD-045050000930)
121-10 Accounts Receivable - Miscellaneous Fee (CHED)
121-11 Accounts Receivable - Technology Fee
121-12 Accounts Receivable - Research & Instruction Related Fee
121-13 Accounts Receivable - Specialized Lab Fee
121-14 Accounts Receivable - IDS Canteen/CBAA Business Center Rentals
121-15 Accounts Receivable - Other Spaces Rentals
121-16 Accounts Receivable - Light and Power
152-02 Work-In-Process Inventory-Furniture & Fixtures
152-03 Work-In-Process Inventory-Other PPE
182-01 Deferred Charges
201-07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f)
202-01 Land Improvements
202-13 Land Improvements-Landscaping of COE Premises
202-19 Land Improvements-Hinaplanon Property
202-20 Land Improvements-Covered Walk Pavement
202-21 Land Improvements-Others
202-22 Land Improvements-Drainage Canal HOSTEL - IDS
202-23 Land Improvements-Mini Pond
202-24 Land Improvements-Boardroom Landscaping
211-05 Office Buildings-Security Office
211-16 Office Buildings-Guidance Office
211-17 Office Buildings-SPMD Warehouse
211-18 Office Buildings-On-line Learning Office(MAin CAnteen Extn.)
211-19 Office Buildings-MSU CAnteen Extn.
211-20 Office Buildings-AMMEI
211-21 Office Buildings-IPAD Building
212-01 School Buildings
212-14 School Buildings-Ceramics Building
212-33 School Building-Nursing rooms
215-01 Other Structure
226-01 Machineries
248-01 Other Transportation Equipment
264-04 Construction in Progress-Dormitory
264-07 Construction in Progress-PE
264-17 Construction in Progress-Information Communication and Technology Center
264-28 Construction in Progress-4 Storey Academic Bldg.
264-34 Construction in Progress - PPD Building
264-35 Construction in Progress - CSM Trash Storage House
264-42 Construction in Progress-Admin Building Expansion
264-44 Construction in Progress-Multi-Species Fish Hatchery
264-45 Construction in Progress-Hinaplanon MRF Building
284-02 Items in Transit-Office Equipment
284-03 Items in Transit-Furnitures & Fixtures
284-04 Items in Transit-IT Eqpt.
284-05 Items in Transit-Books
284-06 Items in Transit-Com. Eqpt.
284-07 Items in Transit-Tech. & Scientific Eqpt.
284-08 Items in Transit-Other Eqpt.
284-09 Items in Transit-Artesian Wells, Pumping Station & Conduits
290-01 Other Assets
290-02 Other Assets - E-Books
324-01 Accumulated Depreciation-Library Books
348-01 Accumulated Depreciation-Other Transportation Equipment
401-24 Accounts Payable-Stale Checks
411-02 Due to Natrional Treasury-Refund of financial grants
411-04 Due to National Treasury - Appealed Disallowances
412-03 Due to BIR-VAT, 5% & 3%
412-05 Due to BIR-VAT, 2% & 1%
416-07 Due to Other NGAs-National Computer Center
416-36 Due to Other NGAs-NCCA(Nat''l Commission for Culture & Arts) IPAG
416-40 Due to Other NGAs-Commission Research
416-42 Due to other NGAs-Commission on Info. & Communication Tech.
416-43 Due to Other NGAs-UP Diliman EEE
416-68 Due to Other NGAs-Phil.Rice -Characterization of Morphological Diversity
416-69 Due to Other NGAs-Phil.Rice -Geometric Morphometric Analysis of Population
416-70 Due to Other NGAs-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice
416-71 Due to Other NGAs-Financial Assistance for completion of Call center
416-96 Due to Other NGAs-Commission on Audit
439-32 Other Payables-Students Publication CA# 322-1090-24
439-50 Other Payables-Research Collaboration Fund
439-53 Other Payables-PHINMA
439-56 Other Payables - SGS and Other Undergrad Thesis Proposal and Dissertation
439-58 Other Payables-Coco Foundation Scholarship/CIBAC
439-60 Other Payables-World Links - CED
439-64 Other Payables-BAR
439-65 Other Payables - CSM Thesis Proposal and Dissertation
439-66 Other Payables - Nursing Thesis Proposal and Dissertation
439-67 Other Payables - BERS-CED
439-69 Other Payables - CHED Admin Cost
439-72 Other Payales - UNESCO ICT Project
439-73 Other Payables-CED 2010 Outstanding Ext. Award-HEI
439-74 Other Payables - ABAMIN
439-75 Other Payables-Orange & Bronze Scholarship
439-76 Other Payables-NSTP Funds
439-77 Other Payables-IDS Augmentation Fee
439-78 Other Payables-JV Ejercito Scholarship
439-79 Other Payables-GMA Scholarship
439-81 Other Payables-ILPI Funds
439-83 Other Payables-Taganito HPAL Nickel Corporation
439-85 Other Payables-Legal Interest c/o Legal Office
606-01 Registration Fees
612-01 Athletic and Cultural Fees
613-01 Clearance and Certification Fee
615-01 Diploma, Diploma Jacket and Other Graduation Fees
615-02 Application for Graduation Fees
618-01 Library Fees/ Bar Code/Borrower''s Card
619-02 Medical/Dental Fee
619-03 Laboratory Fees
619-04 Facilities Fees
619-05 Medical Dental & Laboratory fees-Specialized Lab. fee
619-06 R L E Fee
621-01 Processing Fee
621-02 Processing Fee-Registrar's Mailing and Handling Charges
622-01 Seminar/Training Fees
624-01 Transcript of Records Fees
628-02 Other Service Income-Computer Lab Fees
628-03 Other Service Income-Research & Instruction Related Fee
628-07 Other Service Income-(Student Fees)
628-08 Other Service Income-ID Fees/ID Processing/ID Validation
628-09 Other Service Income-(Evaluation Fee, Examination Fees, Load Revision, etc
628-10 Other Service Income-MICEL Income
628-13 Other Service Income-Guidance fee
628-14 Other Service Income-Misc. (CHED)
628-17 Other Service Income-Technology fee
628-18 Other Service Income-Internet Fees
629-01 Fines and Penalties-Service Income
632-01 Income from Canteen Operations
642-02 Rental of Caps, Gowns, Books, and Equipment
642-03 Rental of Building, Tennis Court, Spaces, and Facilities
642-06 Rental Income - IDS Canteen/CBA Business Center
642-08 Rental Income - SGS Dormitory
643-02 Sales Revenue-Bamboo Craft
644-01 Tuition Fees
664-01 Interest Income
666-01 Sale of Confiscated/Abandoned/Seized Goods and Properties
678-03 Miscellaneous Income-Hinaplanon lot
678-04 Miscellaneous Income - Light, Power and Water
678-08 Miscellaneous Income-Wellness Program
760-03 Laboratory Supplies Expense-Academic
768-01 Cooking Gas Expenses
780-01 Advertising Expenses
805-01 Repairs & Maintenance- Electrification, Power and Water System
812-03 Repairs and Maintenance-School Buildings CASS
812-09 Repairs and Maintenance-School Buildings CON
812-10 Repairs and Maintenance-School Buildings COE
829-01 Repairs & Maintenance-Communication Equipt.
836-01 Repairs and Maintenance-Technical & Scientific Equipment
878-01 Donations
924-01 Depreciation Expense-Library Books
931-01 Depreciation-Firefighting equipment and accessories
934-01 Dep. Expense- Military & Police Eqpt
935-01 Depreciation Expense-Sports Equipment
940-01 Depreciation-Other Machineries and Equipment
941-01 Depreciation-Motor Vehicle
948-01 Depreciation-Other Transportation Equipment
969-04 Other MOOE-Employees/Students Athletic Expenses
969-18 Other MOOE-Foundation Day Expenses
969-21 Other MOOE-Cultural activities
Total:
y
ology
wn
4
Amount:
0.00
Amount Breakdown
0.00 164
0.00 164
45,985,012.62 164
128,427.76 164
4,114,159.55 164
1,150,342.31 164
30,070,533.34 164
30,060,707.56 164
15,000,000.00 164
1,000,000.00 164
25,035,583.42 164
2,160.00 164
0.00 164
0.00 164
0.00 164
18,000.00 164
2,600.00 164
762.58 164
83,029.99 164
20,272.59 164
6,802.00 164
548,798.70 164
299.00 164
6,745.47 164
122,975.36 164
33,539.20 164
528,934.78 164
17,500.00 164
84,455.00 164
640,894.60 164
478,186.79 164
2,003,503.35 164
148,591.90 164
2,892.85 164
309,260.00 164
45,005.00 164
600,000.00 164
686,284.78 164
189,232.00 164
5,520.00 164
1,220,359.05 164
1,452,922.22 164
665,860.38 164
7,815.00 164
9,246.00 164
501,237.00 164
758,823.41 164
1,298,592.58 164
1,925,510.75 164
28,960.88 164
152,843.05 164
107,078.94 164
4,014,875.00 164
187,221.60 164
192,350.92 164
72,166.14 164
352,864.49 164
23,335.00 164
114,849.88 164
5,999,961.07 164
587,972.02 164
19,710,339.52 164
43,276.88 164
4,722,498.62 164
284,843.71 164
340,365.07 164
4,710.00 164
3,879,157.20 164
1,354,701.08 164
3,272,363.03 164
2,562,927.48 164
10,275.00 164
2,273,350.16 164
20,275.00 164
10,275.00 164
116,816.14 164
1,520,279.88 164
20,385,190.36 164
100,234.15 164
5,571,094.43 164
399,900.80 164
695.00 164
958,832.85 164
1,331,856.71 164
25,241,868.32 164
22,865,535.35 164
83,134,008.70 164
12,103,507.79 164
111,500.00 164
1,617,600.02 164
1,248,675.61 164
2,295,739.24 164
513,352.00 164
175,233.25 164
32,200,627.50 164
1,755,528.28 164
9,135,918.32 164
71,070.00 164
27,894,161.68 164
78,955.00 164
321,700.00 164
1,930,907.33 164
34,843,557.91 164
382,085.00 164
68,396.52 164
390,404.17 164
3,389,046.08 164
93,685.00 164
73,649.26 164
510,515.09 164
34,681.63 164
220,705.00 164
839,864.97 164
20,500.00 164
19,250.00 164
145,719.54 164
4,200.00 164
538,519.32 164
56,415.25 164
3,904,696.95 164
908,642.45 164
13,001,845.04 164
7,816,339.50 164
53,082,835.65 164
8,880,971.10 164
539,699.40 164
707,708.07 164
1,634,618.79 164
241,098.68 164
73,132.70 164
5,220,841.92 164
490,625.97 164
4,915,387.75 164
23,220.00 164
15,672,663.84 164
28,805.78 164
1,475,593.72 164
15,067.94 164
95,362.96 164
5,610.00 164
4,173,792.81 164
430,568.81 164
260,932.14 164
326,390.48 164
203,113.16 164
53,253.49 164
200,000.00 164
28,101.00 164
460.00 164
5,615,408.19 164
40,400.00 164
(10,500.00) 164
8,930.00 164
67,510.75 164
65,000.00 164
10,063.12 164
469.00 164
107,589.41 164
2,692,507.83 164
83,238.63 164
4,112,754.68 164
184,607.94 164
107,160.95 164
20,120.00 164
4,355,089.92 164
870.00 164
34,569.04 164
55.00 164
16,093.34 164
4,250.00 164
12,737.60 164
1,997,012.09 164
3,667.92 164
23,234.44 164
130,671.09 164
25,000.00 164
1,567,397.76 164
838,601.00 164
0.00 164
11,818.00 164
28,900.00 164
14,200.00 164
123,235.00 164
0.00 164
328,937,936.19 164
976,699.00 164
701,556.00 164
373,990.00 164
572,610.00 164
560,890.00 164
4,155,677.50 164
923,945.00 164
8,741,424.34 164
3,607,090.75 164
230,200.00 164
2,953,504.25 164
25,460.00 164
1,000.00 164
156,228.00 164
585,120.00 164
1,348,586.75 164
976,134.00 164
153,740.00 164
489,647.00 164
825,447.00 164
450,100.00 164
438,766.00 164
87,750.00 164
924,633.40 164
2,334,840.00 164
128,955.00 164
10,000.00 164
233,496.83 164
260,000.00 164
637,654.90 164
669,350.00 164
30,530.00 164
41,077,095.09 164
200,660.00 164
698,679.69 164
114,636.20 164
20,124.62 164
358,854.00 164
7,435.00 164
20,210.00 164
352,365.77 164
4,821,660.53 164
10,602.70 164
0.00 164
765,164.34 164
49,540.00 164
773,496.73 164
566,782.84 164
50,047.10 164
131,036.25 164
41,816.00 164
214,976.93 164
462,980.30 164
1,209.35 164
12,986.00 164
3,154.40 164
6,703.84 164
560,547.70 164
334,627.13 164
532.00 164
22,500.00 164
61,741.60 164
31,170.00 164
20,000.00 164
345,851.38 164
431,769.00 164
480,000.00 164
1,469,845.16 164
333,737.65 164
9,126,992.25 164
129,000.00 164
111,508.44 164
121,788.10 164
2,552,931.59 164
200,200.34 164
1,049,500.00 164
186,180.00 164
9,975.97 164
7,650.00 164
1,158,273.94 164
92,494.91 164
2,200.00 164
9,970.00 164
1,915.00 164
40,000.00 164
23,750.00 164
4,140.00 164
327,160.00 164
42,204.60 164
24,771.71 164
615,306.11 164
177,912.15 164
797,769.16 164
1,786,862.31 164
4,923,006.15 164
566,402.78 164
88,420.44 164
64,305.12 164
119,551.61 164
20,898.43 164
6,804.52 164
1,351,320.62 164
75,899.51 164
389,247.51 164
2,641.60 164
1,491,111.81 164
39,000.00 164
374,424.40 164
65,460.00 164
59,381.75 164
11,665.00 164
25,690.00 164
1,105,344,430.92
Fund code: 161


111-28 CIB-LCCA-CA#322-1104-72
112-12 CIB-LCCA-TD (PVD-045020000959)
401-07 Accounts Payable-IT Eqpt. & Software
401-13 Accounts Payable-Other PPE
401-23 Accounts Payable-Other maintenance & Operating Exp.
412-03 Due to BIR-VAT, 5% & 3%
412-05 Due to BIR-VAT, 2% & 1%
416-74 Due to Other NGAs-DED-IPDM
416-80 Due to Other NGAs-OPAPP-IPDM
439-57 Other Payables-Bidders fee
439-61 Other Payables-Donation fr. Engr.J. Bacolod Jr for Prof.Chair
439-62 Other Payables-Donation fr.Shell (STEP)or Prof.chair
439-82 Intellectual Property Commercialization (IPC)
628-06 Other Service Income-Software installation
628-11 Other Service Income-MICEL Tuition
642-04 Rent Income-Hostel Room Rental
678-07 Miscellaneous Income - LET Review
701-04 Salary Differential 2nd Tranche
749-12 Other Personnel Benefits-IGP Incentive
Total:
ty
nology
own
14
Amount:
0.00
Amount Breakdown
0.00 161
1,612,009.39 161
8,000,000.00 161
0.00 161
0.00 161
3,750.00 161
1,380.00 161
73,940.00 161
382,495.00 161
6,744.75 161
8,290.00 161
167,689.90 161
39,461.15 161
253,122.31 161
3,943.15 161
5,951.02 161
62,762.28 161
62,694.90 161
(7,550.00) 161
(16,400.00) 161
1,850.00 161
35,884.49 161
959.82 161
191.96 161
7,299.73 161
160,878.69 161
16,819.65 161
532.00 161
948,266.59 161
115,050.00 161
573,743.00 161
1,387.20 161
7,526,064.39 161
194,897.00 161
0.00 161
3,600.00 161
107,730.00 161
21,500.00 161
1,920.54 161
579,750.00 161
4,879.82 161
(3,248.00) 161
3,248.00 161
181,416.64 161
3,250.00 161
78,329.00 161
2,000.00 161
2,520.00 161
8,871.00 161
23,150.00 161
111,911.80 161
3,308.81 161
22,394.68 161
301.83 161
532.92 161
11,330.97 161
1,573.00 161
21,414,379.38
Fund code: 101

Account Code: Description: Amount:
0.00
Breadown Codes Breakdown Description Amount Breakdown

ASSETS
102-01 Cash-Collecting Officer-Camar B. Dimapingun 0.00
102-02 Cash-Collecting Officer-Joy A. Aban 0.00
104-01 Petty Cash Fund 0.00
108-01 Cash-NT,MDS-Regular (232-90005-9) 126,826,325.68
108-02 Cash-NT,MDS-RGTL (232-90020-2) 0.64
111-02 CIB-LCCA-CA# 0322-1088-77 45,985,012.62
111-05 CIB-LCCA-SG CA# 0425 128,427.76
111-07 CIB-LCCA-SP CA# 0322-1090-24 4,114,159.55
111-23 CIB-LCCA-CA# 0322-1080-10 34,133,522.73
111-26 CIB-LCCA-DOST CA# 0322-1095-55 65,532,921.92
111-28 CIB-LCCA-CA#322-1104-72 1,612,009.39
111-33 CIB-LCCA-DepEd ATEP (Accelarated Teacher Education Program) CA# 0322- 620,845.52
111-36 CIB-LCCA CA#0322-1137-65 CHED-DAP Funds 41,798,438.57
111-37 CIB-LCCA-IGP Renting Unit (DBP 0820-033551-030) 1,150,342.31
112-02 CIB-LCCA-TD (DBP Acct. No. 820-023594-160) 2,251,327.09
112-03 CIB-LCCA-TD (DBP Acct. No. 5-000641-01-09) 30,070,533.34
112-04 CIB-LCCA-TD (LBP Acct. No. 0321-2238-85) 30,060,707.56
112-05 CIB-LCCA-TD (PVB Acct. No. 04505-00087-4) 15,000,000.00
112-06 CIB-LCCA-TD (Al-Amanah Islamic Bank 15000015) 1,000,000.00
112-07 CIB-LCCA-TD (LBP-CHED DAP 0321-2237-96) 0.00
112-08 CIB-LCCA-TD (LBP-CHED DAP 0321-2237-88) 20,068,270.80
112-09 CIB-LCCA-TD (DBP-DOST 0820-034449-160) 0.00
112-10 CIB-LCCA-TD (DBP-CHED 0820-034450-160) 0.00
112-11 CIB-LCCA-TD (PVD-045050000930) 25,035,583.42
112-12 CIB-LCCA-TD (PVD-045020000959) 8,000,000.00
121-10 Accounts Receivable - Miscellaneous Fee (CHED) 2,160.00
121-11 Accounts Receivable - Technology Fee 0.00
121-12 Accounts Receivable - Research & Instruction Related Fee 0.00
121-13 Accounts Receivable - Specialized Lab Fee 0.00
121-14 Accounts Receivable - IDS Canteen/CBAA Business Center Rentals 18,000.00
121-15 Accounts Receivable - Other Spaces Rentals 2,600.00
121-16 Accounts Receivable - Light and Power 762.58
123-01 Due from Officers and Employees - Cash Advances 1,580,298.63
123-01 Due from Officers and Employees - Cash Advances 83,029.99
123-01 Due from Officers and Employees - Cash Advances 0.00
123-03 Due from Officers and Employees-Anniversary Bonus 255,000.00
126-02 Loans Receivable Others-STUFAP 112,255.00
136-01 Due from NGAs 508,643.55
136-01 Due from NGAs 20,272.59
137-01 Due from GOCCs 1,128,940.99
144-01 Due from Other Funds 419,704.28
146-01 Receivables-Disallowances/Charges 4,596,957.25
146-01 Receivables-Disallowances/Charges 548,798.70
146-02 Anniversary Bonus 2011 Disallowance (178,072.16)
146-03 CNA 2009-2010 Disallowance 118,300.00
148-01 Advances to Officers and Employees 91,670.15
148-01 Advances to Officers and Employees 0.00
148-01 Advances to Officers and Employees 299.00
149-03 Other Receivables-Reneging Fellows 10,642,652.68
149-04 Other Receivables-MSU 12,500.00
149-05 Other Receivables-Hammer Construction 52,867.30
149-06 Other Receivables-Miscellaneous 251.40
149-06 Other Receivables-Miscellaneous 6,745.47
152-02 Work-In-Process Inventory-Furniture & Fixtures 122,975.36
152-03 Work-In-Process Inventory-Other PPE 33,539.20
155-01 Office Supplies Inventory 3,144.00
155-03 Office Supplies Inventory-Issued directly to end user 155,324.68
155-03 Office Supplies Inventory-Issued directly to end user 0.00
156-01 Accountable Forms Inventory 179,000.00
159-01 Maintenance and Supplies Inventory 5,145.00
160-01 Medical, dental & Lab. Supplies Inventory 6,960.00
165-01 Other Supplies Inventory 126,114.36
168-01 Construction Materials Inventory 2,187,047.17
177-01 Prepaid Rent 1,995.00
178-01 Prepaid Insurance 215,128.01
180-01 Deposit on Letters of Credit 162,216.78
181-01 Advances to Constractors 29,199,538.66
181-01 Advances to Constractors 171,720.67
182-01 Deferred Charges 2,892.85
185-02 Other Prepaid Expenses-Subscriptions 34,178.00
185-03 Other Prepaid Expenses-Internet Domain Name registration 7,700.00
186-01 Guaranty Deposits - Deposit for Containers 75,415.00
197-01 Other Investments 10,250.00
201-02 Land-Maria Cristina School Site 76,267.50
201-03 Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f) 22,095.69
201-04 Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.) 139,450.00
201-05 Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f) 351,822.38
201-06 Land-MILO Site 123,709.00
201-07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f) 1,038,671.00
201-07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f) 600,000.00
201-08 Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f) 403,811.90
201-09 Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201 374,595.91
201-10 Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f) 3,921,967.20
202-01 Land Improvements 686,284.78
202-02 Land Improvements-In transit 30,202.16
202-03 Land Improvements-Ground Beautification 204,013.32
202-04 Land Improvements-Asphalting of Pathways 20,629.24
202-05 Land Improvements-Transformer Platform 1,399.02
202-06 Land Improvements-Campus Electrical Installation 321,530.60
202-06 Land Improvements-Campus Electrical Installation 1,220,359.05
202-07 Land Improvements-Perimeter Fence with Interlink Wire 260,626.48
202-07 Land Improvements-Perimeter Fence with Interlink Wire 1,452,922.22
202-08 Land Improvements-Water System 136,982.45
202-09 Land Improvements-Campus Road & Gutter 485,438.77
202-10 Land Improvements-Drainage System 66,741.16
202-11 Land Improvements-Deep well 61,150.08
202-12 Land Improvements-Landscaping of CED Premises 985,457.84
202-13 Land Improvements-Landscaping of COE Premises 9,246.00
202-14 Land Improvements-Frontage Fence, Gate & Guard House 1,216,117.11
202-15 Land Improvements-Passenger Shed 15,000.00
202-16 Land Improvements-Basketball and Tennis Court 155,147.10
202-17 Land Improvements-Installation of Electrical Distribution 19,481.16
202-18 Land Improvements-Tennis Balley Court 17,841.68
202-19 Land Improvements-Hinaplanon Property 758,823.41
202-20 Land Improvements-Covered Walk Pavement 1,298,592.58
202-21 Land Improvements-Others 1,925,510.75
202-22 Land Improvements-Drainage Canal HOSTEL - IDS 28,960.88
202-23 Land Improvements-Mini Pond 152,843.05
202-24 Land Improvements-Boardroom Landscaping 107,078.94
205-01 Electrification and Power Equipment 47,416.00
205-01 Electrification and Power Equipment 4,014,875.00
211-02 Office Buildings-Administration Building 1,009,724.90
211-02 Office Buildings-Administration Building 187,221.60
211-03 Office Buildings-ROTC & PPD Building 30,392.23
211-04 Office Buildings-Three Storey Library Building 1,495,582.94
211-04 Office Buildings-Three Storey Library Building 72,166.14
211-05 Office Buildings-Security Office 352,864.49
211-07 Office Buildings-Institute Clinic 830,025.42
211-08 Office Buildings-Multi-Purpose Gymnasium 5,453,530.48
211-09 Office Buildings-MSU-IIT Guardhouse 295,200.00
211-10 Office Buildings-MILO Building 326,320.00
211-11 Office Buildings-Board Room 401,195.00
211-12 Office Buildings-GSIS Condominium Building(Manila) 1,275,000.00
211-13 Office Buildings- Executive House 161.81
211-13 Office Buildings- Executive House 5,999,961.07
211-14 Office Buildings-Bamboo Technology Research Center 262,777.43
211-15 Office Buildings-SGS Dormitory 5,523,034.77
211-16 Office Buildings-Guidance Office 43,276.88
211-17 Office Buildings-SPMD Warehouse 4,722,498.62
211-18 Office Buildings-On-line Learning Office(MAin CAnteen Extn.) 284,843.71
211-19 Office Buildings-MSU CAnteen Extn. 340,365.07
211-20 Office Buildings-AMMEI 4,710.00
211-21 Office Buildings-IPAD Building 3,879,157.20
211-22 Office Buildings-Business Center Building 581,334.21
212-01 School Buildings 1,354,701.08
212-02 School Buildings-Upgrading of COE & CSM Building 5,601,994.55
212-03 School Buildings-Chemistry Annex Building 4,325,950.34
212-04 School Buildings-H.S. Faculty Room(6 room Maqrcos type) 55,396.48
212-06 School Buildings-Old Administration Building 535,143.92
212-07 School Buildings-Management Technology Building 189,911.62
212-08 School Buildings-Ceramics Laboratory 30,965.34
212-09 School Buildings-College of Arts & Social Sciences 743,922.63
212-09 School Buildings-College of Arts & Social Sciences 2,562,927.48
212-10 School Buildings- High School Laboratory 21,179.00
212-11 School Buildings-High School Complex 917,974.82
212-12 School Buildings-School of Arts & Sciences Laboratory 114,953.91
212-13 School Buildings-Girls Trade Annex Building 49,602.35
212-13 School Buildings-Girls Trade Annex Building 2,273,350.16
212-14 School Buildings-Ceramics Building 20,275.00
212-15 School Buildings-Eng'g Technology Workshop 860,237.57
212-17 School Buildings-School of Management Technology 2 394,770.49
212-18 School Buildings-2 Storey Girl''s Trade Building 854,335.96
212-19 School Buildings-Automotive Tech. Laboratory Ext. 686,337.00
212-20 School Buildings-College of Science & Mathematics 5,104,857.17
212-20 School Buildings-College of Science & Mathematics 116,816.14
212-21 School Buildings-College of Engineering bldg. 4,543,817.54
212-23 School Buildings-Temporary Furniture & Cabinet Making 34,448.45
212-24 School Buildings- College of Arts & Social Sciences Ext. 4,678,216.67
212-25 School Buildings-College of Science & Math. Ext. 4,257,011.68
212-26 School Buildings-Charcoal Kiln Shed of COE 1,342.40
212-27 School Buildings-Engineering Technology Complex 36,571,450.99
212-28 School Buildings- College of Education 12,057,696.38
212-28 School Buildings- College of Education 100,234.15
212-29 School Buildings-College of Buisiness Administration Bldg. 945,379.42
212-29 School Buildings-College of Buisiness Administration Bldg. 5,571,094.43
212-30 School Buildings-PE 15,724.50
212-31 School Building-High School Building 250,000.00
212-31 School Building-High School Building 695.00
212-33 School Building-Nursing rooms 958,832.85
215-01 Other Structure 1,331,856.71
221-01 Office Equipment 6,205,285.61
221-01 Office Equipment 1,380.00
222-01 Furniture & Fixtures 669,314.16
222-01 Furniture & Fixtures 22,865,535.35
223-01 IT Equipment & Software 39,284,528.31
223-01 IT Equipment & Software 382,495.00
224-01 Library Books-Books 547,500.00
224-01 Library Books-Books 12,103,507.79
226-01 Machineries 496,224.00
226-01 Machineries 111,500.00
229-01 Communication Equipment 758,956.00
229-01 Communication Equipment 1,617,600.02
229-02 Communication Equipment-Salvage value of dropped assets waiting for dispo (2,200.00)
231-01 Fire Fighting Equip. & Accessories 112,359.58
231-01 Fire Fighting Equip. & Accessories 1,248,675.61
233-01 Medical, Dental & Lab. Equipt. 533,300.30
233-01 Medical, Dental & Lab. Equipt. 2,295,739.24
234-01 Military and Police Equipment 49,690.00
235-01 Sports Equipment 60,513.40
236-01 Technical & Scientific Equipment 120,877,951.67
236-02 Technical & Scientific Equipment-Donated Items (124,000.00)
240-01 Other Machineries and Equipment 2,264,432.73
241-01 Motor Vehicles 3,114,658.04
241-01 Motor Vehicles 9,135,918.32
248-01 Other Transportation Equipment 71,070.00
250-01 Other Property, Plant & Equipment 6,049,165.66
250-01 Other Property, Plant & Equipment 73,432.00
250-01 Other Property, Plant & Equipment 167,689.90
254-01 Artesian Wells, Pumping Station & Condults 291,651.40
264-01 Construction in Progress 11,156,267.43
264-04 Construction in Progress-Dormitory 321,700.00
264-07 Construction in Progress-PE 1,930,907.33
264-17 Construction in Progress-Information Communication and Technology Center34,843,557.91
264-28 Construction in Progress-4 Storey Academic Bldg. 382,085.00
264-34 Construction in Progress - PPD Building 68,396.52
264-35 Construction in Progress - CSM Trash Storage House 390,404.17
264-41 Construction in Progress-COE Annex 66,041,915.93
264-42 Construction in Progress-Admin Building Expansion 3,389,046.08
264-44 Construction in Progress-Multi-Species Fish Hatchery 93,685.00
264-45 Construction in Progress-Hinaplanon MRF Building 73,649.26
284-01 Items in Transit 1,612,145.52
284-02 Items in Transit-Office Equipment 510,515.09
284-03 Items in Transit-Furnitures & Fixtures 34,681.63
284-04 Items in Transit-IT Eqpt. 220,705.00
284-05 Items in Transit-Books 839,864.97
284-06 Items in Transit-Com. Eqpt. 20,500.00
284-07 Items in Transit-Tech. & Scientific Eqpt. 19,250.00
284-08 Items in Transit-Other Eqpt. 145,719.54
284-09 Items in Transit-Artesian Wells, Pumping Station & Conduits 4,200.00
290-01 Other Assets 736,290.31
290-01 Other Assets 538,519.32
290-02 Other Assets - E-Books 56,415.25
301-01 Allowance for Doubtful Accounts 12,751.40
302-01 Accumulated Depreciation-Land Improvements 3,448,066.42
305-01 Accumulated Dep.-Electrification, power & energy structures 12,185.91
311-02 Accumulated Depreciation-Admin Building 908,752.41
311-03 Accumulated Depreciation-ROTC,PPD Building 27,353.01
311-04 Accumulated Depreciation-Three Storey Library Building 1,346,024.70
311-06 Accumulated Depreciation-Supply Office(Old) 26,576.64
311-07 Accumulated Depreciation-Institute Clinic 722,122.04
311-08 Accumulated Depreciation-Multi Purpose Gym. 4,253,753.66
311-09 Accumulated Depreciation-MSU-IIT Guardhouse 17,712.00
311-10 Accumulated Depreciation-MILO Building 293,688.00
311-11 Accumulated Depreciation-Board Room 132,394.35
311-12 Accumulated Depreciation-GSIS Condominium Building 191,250.00
311-13 Accumulated Depreciation-Executive House 668,381.12
311-14 Accumulated Depreciation-Bamboo Tech. Research Bldg. 15,766.64
312-02 Accumulated Depreciation-HS Faculty Room 49,856.83
312-04 Accumulated Depreciation-SET Bldg (Old Admin Bldg) 481,629.53
312-05 Accumulated Depreciation-School of Mgnt. Tech. Bldg. 170,920.46
312-06 Accumulated Depreciation-Ceramics Laboratory 27,868.81
312-07 Accumulated Depreciation-Old CASS Bldg. 669,530.37
312-08 Accumulated Depreciation-HS Laboratory 19,061.10
312-09 Accumulated Depreciation-HS Complex 826,177.34
312-10 Accumulated Depreciation-CASS Laboratory 48,280.68
312-11 Accumulated Depreciation-Girl''s Trade Building 43,154.03
312-12 Accumulated Depreciation-Ceramics Bldg. 31,538.60
312-13 Accumulated Depreciation-SET Building OLD 774,213.81
312-14 Accumulated Depreciation-HS Practical Arts Bldg. 336,766.32
312-15 Accumulated Depreciation-SMT 2 355,293.44
312-16 Accumulated Depreciation-2 Storey Girl''s Trade Bldg. 743,272.32
312-17 Accumulated Depreciation-Automotive Tech Lab 617,703.30
312-18 Accumulated Depreciation-CSM Building 3,981,788.72
312-19 Accumulated Depreciation-COE- Building 3,680,492.31
312-20 Accumulated Depreciation-Temporary 6 Rooms Classroom Bldg. 56,182.16
312-21 Accumulated Depreciation-Temp. Furniture and Cabinet Making Bldg. 31,003.61
312-22 Accumulated Depreciation-CASS Extension 3,227,969.50
312-23 Accumulated Depreciation-CSM Extension 2,809,627.70
312-24 Accumulated Depreciation-Charcoal Kiln Shed of COE Bldg. 1,208.16
312-25 Accumulated Depreciation-HS Bldg 225,000.00
312-26 Accumulated Depreciation-HS Workshop Bldg. 242,400.00
321-01 Accumulated Depreciation-Office Equipment 2,876,025.71
322-01 Accumulated Depreciation-Furniture & Fixtures 362,911.77
322-01 Accumulated Depreciation-Furniture & Fixtures 7,816,339.50
323-01 Accumulated Depreciation-IT Equipment 20,793,415.00
323-01 Accumulated Depreciation-IT Equipment 253,122.31
324-01 Accumulated Depreciation-Library Books 8,880,971.10
326-01 Accumulated Depreciation-Machineries 389,691.78
329-01 Accumulated Depreciation-Com.Equipt. 277,591.06
331-01 Accumulated Depreciation-Fire Fighting Equipt. 4,399.81
333-01 Accumulated Depreciation-Medical, Dental & Lab. Equipt. 464,985.16
333-01 Accumulated Depreciation-Medical, Dental & Lab. Equipt. 1,634,618.79
334-01 Accumulated Depreciation-Military & Police Equipt. 44,879.65
335-01 Accumulated Depreciation-Sports Equipment 42,364.80
336-01 Accumulated Depreciation-Tech. & Scientific Equipt. 41,592,338.75
340-01 Accumulated Depreciation-Other Machineries & Equipt. 2,090,699.08
340-01 Accumulated Depreciation-Other Machineries & Equipt. 490,625.97
341-01 Accumulated Depreciation-Motor Vehicles. 2,950,350.32
348-01 Accumulated Depreciation-Other Transportation Equipment 23,220.00
350-01 Accumulated Depreciation-Other PPE 3,648,576.02
350-01 Accumulated Depreciation-Other PPE 62,762.28
354-01 Accumulated Depreciation-Artesian Well, Pumping Statn. 201,652.49
LIABILITIES
401-01 Accounts Payable 2,190,772.73
401-01 Accounts Payable 62,694.90
401-07 Accounts Payable-IT Eqpt. & Software (7,550.00)
401-13 Accounts Payable-Other PPE (16,400.00)
401-23 Accounts Payable-Other maintenance & Operating Exp. 1,850.00
401-24 Accounts Payable-Stale Checks 15,067.94
403-01 Due to Officers and Employees 880,092.58
403-02 Due to Officers and Employees-Stale Checks 0.00
403-02 Due to Officers and Employees-Stale Checks 5,610.00
411-02 Due to Natrional Treasury-Refund of financial grants 4,173,792.81
411-03 Due to National Treasury - Refund of Hazard Pay 8,701.70
411-04 Due to National Treasury - Appealed Disallowances 260,932.14
412-02 Due to BIR Withholding Tax Payables 271,683.10
412-03 Due to BIR-VAT, 5% & 3% 1,140,358.90
412-03 Due to BIR-VAT, 5% & 3% 203,113.16
412-03 Due to BIR-VAT, 5% & 3% 959.82
412-05 Due to BIR-VAT, 2% & 1% 453,116.29
412-05 Due to BIR-VAT, 2% & 1% 53,253.49
412-05 Due to BIR-VAT, 2% & 1% 191.96
413-02 Due to GSIS-Life and Retirement Insurance Premiums 2,355,946.08
413-02 Due to GSIS-Life and Retirement Insurance Premiums 70,916.48
413-03 Due to GSIS-UOLI Premiums 2,988.21
413-04 Due to GSIS-Salary Loan Installments 530.00
413-05 Due to GSIS Policy Loan Installments 93,632.82
413-06 Due to GSIS-UOLI Installments 1,000.00
413-07 Due to GSIS-Real Estate Loan Installments 43,355.96
413-08 Due to GSIS-Emergency Loan 458,236.46
413-09 Due to GSIS-SOS Loan 506.73
413-17 Due to GSIS-Cash Advance(ECARD) 3,764.58
413-18 Due to GSIS-Consolidated Loan 2,669,418.59
413-19 Due to GSIS - UMID Cash Advance 67,397.32
413-20 Due to GSIS-Educational Assistance Loan (EAL) 4,600.00
414-02 Due to Pag-ibig-Contribution 42,529.78
414-03 Due to Pag-ibig-MPL Installments 172,243.02
414-04 Due to Pag-ibig- Housing/Lot Loan Installments 18,321.16
414-06 Due to Pag-ibig - Calamity Loan Installment 25,170.04
415-01 Due to PHILHEALTH 248,400.00
416-01 Due to Other NGAs (325,483.18)
416-02 Due to Other NGAs-DA/BFAR 15,716.16
416-03 Due to Other NGAs-CHED Interest Earned 356,303.35
416-05 Due to Other NGAs-CA# 5582-820-2-DBP 2,293,956.85
416-07 Due to Other NGAs-National Computer Center 200,000.00
416-07 Due to Other NGAs-National Computer Center 160,878.69
416-09 Due to Other NGAs-College of Medicine 116,977.78
416-10 Due to Other NGAs-DOST-Interest Earned 237,026.15
416-100 Due to Other NGAs-DAP Fund Interest Income 533,902.20
416-101 Due to Other NGAs-NorMin CoHRD c/o Dr. Bracamonte 108,037.00
416-102 Due to Other NGAs-DOST-GIA Phil. LiDAR2 12,974,089.61
416-11 Due to Other NGAs-DOST PCASTRD-IDP 67,600.00
416-12 Due to Other NGAs-DOST-S&T Data Base Project 1,983.10
416-13 Due to Other NGAs-DOST-LRC 33,236.00
416-14 Due to Other NGAs-DOST-PCASTRD Institutional Bldg. Fund 145,170.20
416-15 Due to Other NGAs-DOST-TAPI Bamboo Tech. 26,569.00
416-16 Due to Other NGAs-DOST-SEI 5,877,454.28
416-17 Due to Other NGAs-DOST-TAPI (0.80)
416-18 Due to Other NGAs-DOST-R&D Symposium 2,797.25
416-19 Due to Other NGAs-DOST-PCASTRD-ATD 11,323.82
416-21 Due to Other NGAs-PCASTRD-NLP 15,000.00
416-22 Due to Other NGAs-PCASTRD- TDDSS 47,932.78
416-23 Due to Other NGAs-DOST Phil. Council For Health Research & Dev. 4,360.26
416-24 Due to Other NGAs-PCASTRD HRIDD Chem 241.30
416-26 Due to Other NGAs-DOST PCASTRD HRIDD-Physics 616,282.62
416-27 Due to Other NGAs-DOST ERDT-Scholarship 16,102,303.01
416-28 Due to Other NGAs-DOST PCARRD-FITS 29,603.60
416-32 Due to other NGAs-DOST Research Grant-F.Teves 9,538.40
416-35 Due to Other NGAs-DOST Expert Pool CA# 0763 43,141.96
416-36 Due to Other NGAs-NCCA(Nat''l Commission for Culture & Arts) IPAG 28,101.00
416-37 Due to Other NGAS-CHED Congressional Scholarship 4,814.50
416-40 Due to Other NGAs-Commission Research 460.00
416-42 Due to other NGAs-Commission on Info. & Communication Tech. 5,615,408.19
416-43 Due to Other NGAs-UP Diliman EEE 40,400.00
416-44 Due to Other NGAs-CHED COE CA# 0322-1080-10 (109,182.53)
416-45 Due to Other NGAs-CHED MAEP 1,464,176.79
416-47 Due to Other NGAs-CHED-ZRC 5,129,197.95
416-49 Due to Other NGAs-CHED-ZRC,Comprehensive Cost Analysis 4,983.24
416-50 Due to Other NGAs-CHED ZRC Dr R. Paluga 69,130.80
416-51 Due to Other NGAs-CHED ZRC Dr. N. Gaquing 50,717.20
416-52 Due to Other NGAs-CHED ZRC Dr R. Eballe 73,377.80
416-53 Due to Other NGAs-CHED ZRC Dr. S. Canoy 26,167.20
416-54 Due to Other NGAs-CHED ZRC Dr M. Carmona 18,672.70
416-55 Due to Other NGAs-CHED ZRC Dr F. Teves 444.75
416-56 Due to Other NGAs-CHED ZRC E. Quiao 496,019.60
416-58 Due to Other NGAs-CHED Scholars 30,000.00
416-60 Due to other NGAs-CHED-FDP CA#322-1080-10 24,401,828.04
416-60 Due to other NGAs-CHED-FDP CA#322-1080-10 (10,500.00)
416-61 Due to Other NGAs-CHED-HEI Research Program Award 2,000.00
416-63 Due to Other NGAs-CHED Substitute Fund 241,399.40
416-64 Due to Other NGAs-CHED-FDP-Admin Cost 12,251.23
416-66 Due to Other NGAs-CHED-S A F E Loan 1,489,000.00
416-68 Due to Other NGAs-Phil.Rice -Characterization of Morphological Diversity 8,930.00
416-69 Due to Other NGAs-Phil.Rice -Geometric Morphometric Analysis of Population 67,510.75
416-70 Due to Other NGAs-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice 65,000.00
416-71 Due to Other NGAs-Financial Assistance for completion of Call center 10,063.12
416-74 Due to Other NGAs-DED-IPDM 16,819.65
416-75 Due to Other NGAs-CHED Biodiversity Research Project 54,528.97
416-77 Due to Other NGAs-CHED-Res. Project of Dr. Uy and Dr. Rivera 332,170.00
416-79 Due to Other NGAs-DOST-PCASTRD (Eye C Program) 818,928.66
416-80 Due to Other NGAs-OPAPP-IPDM 532.00
416-81 Due to Other NGAs-DOST-PCIEERD -Dr. Ryan Balili 73,790.00
416-82 Due to Other NGAs-DOH Research Grant-F.Teves 447.75
416-84 Due to Other NGAs-BFAR Mangrove c/o A. Responte 435,126.62
416-85 Due to Other NGAs-DOST-PCHRD c/o Dr. Mylene Uy 469,787.78
416-86 Due to Other NGAs-DOST-ASTHRDP 9,767,622.79
416-87 Due to Other NGAs-DOST-PCIEERD-Itao 2,783,971.50
416-88 Due to Other NGAs-DOST-PCIEERD-Anacleto 828,722.27
416-89 Due to Other NGAs-CHED DAP Funds 2012 59,311,310.22
416-90 Due to Other NGAs-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan 710,472.43
416-91 Due to Other NGAs-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves 1,508,330.50
416-92 Due to Other NGAs-NRCP Research Project-Prof. Bracamonte 18,621.10
416-94 Due to Other NGAs-WorldFish AAS 3,508.50
416-95 Due to Other NGAs-Project Climate Twin Phoenix 35,420.00
416-96 Due to Other NGAs-Commission on Audit 469.00
416-97 Due to Other NGAs-DOST PCHRD c/o Stephen Fajardo 150,765.00
416-98 Due to Other NGAs-DOST PCHRD c/o Alita Roxas 153,000.00
416-99 Due to Other NGAs-DOST PCHRD c/o Lady Marapao 84,271.60
417-01 Due to Other GOCCs-NHMFC(National Home & Mortgage Fund) 0.00
424-01 Due To Other Funds 22,781.04
424-02 Due to Other Funds - Liquidated Damages 45,220.76
424-03 Due to Other Funds - Medical Disallowance 300.00
424-05 Due to Other Funds - Income from Fines and Penalties 2,008.33
426-01 Guaranty Deposit Payable 7,101,872.50
439-01 Other Payables 3,190.00
439-05 Other Payables-Provident Fund 8,656.52
439-06 Other Payables-Philam Life Insurance 1,582.04
439-08 Other Payables-Travelers Life 8,214.27
439-09 Other Payables-Insular Life Insurance 9.00
439-14 Other Payables-EICI 18,560.93
439-19 Other Payables-Students Loan Fund 600.00
439-20 Other Payables-AMSLA 200.00
439-23 Other Payables-FSC 4,250.00
439-23 Other Payables-FSC 180.00
439-24 Other Payables-Gymnasium 4,589.00
439-26 Other Payables-ALIMONY 0.00
439-30 Other Payables-Students Gov't CA# 0425 38,147.25
439-32 Other Payables-Students Publication CA# 322-1090-24 4,112,754.68
439-33 Other Payables-ANTEU 9,697.00
439-33 Other Payables-ANTEU 315.00
439-34 Other Payables-MSU SASE 79,961.00
439-36 Other Payables-AITA 150.00
439-37 Other Payables-FASSET 2.50
439-38 Other Payables-Contractors Deposit 100.00
439-40 Other Payables-AMME 1,200.00
439-40 Other Payables-AMME 195.00
439-41 Other Payables-Bamboo Craft CA# 0687 8,750.00
439-43 Other Payables-Rural Bank of Initao 290.00
439-50 Other Payables-Research Collaboration Fund 107,160.95
439-53 Other Payables-PHINMA 20,120.00
439-56 Other Payables - SGS and Other Undergrad Thesis Proposal and Dissertation4,355,089.92
439-57 Other Payables-Bidders fee 948,266.59
439-58 Other Payables-Coco Foundation Scholarship/CIBAC 870.00
439-60 Other Payables-World Links - CED 34,569.04
439-61 Other Payables-Donation fr. Engr.J. Bacolod Jr for Prof.Chair 115,050.00
439-62 Other Payables-Donation fr.Shell (STEP)or Prof.chair 573,743.00
439-64 Other Payables-BAR 55.00
439-65 Other Payables - CSM Thesis Proposal and Dissertation 16,093.34
439-66 Other Payables - Nursing Thesis Proposal and Dissertation 4,250.00
439-67 Other Payables - BERS-CED 12,737.60
439-68 Other Payables - Land Bank Salary Loan 0.00
439-69 Other Payables - CHED Admin Cost 1,997,012.09
439-72 Other Payales - UNESCO ICT Project 3,667.92
439-73 Other Payables-CED 2010 Outstanding Ext. Award-HEI 23,234.44
439-74 Other Payables - ABAMIN 130,671.09
439-75 Other Payables-Orange & Bronze Scholarship 25,000.00
439-76 Other Payables-NSTP Funds 1,567,397.76
439-77 Other Payables-IDS Augmentation Fee 838,601.00
439-78 Other Payables-JV Ejercito Scholarship 0.00
439-79 Other Payables-GMA Scholarship 11,818.00
439-81 Other Payables-ILPI Funds 28,900.00
439-82 Intellectual Property Commercialization (IPC) 1,387.20
439-83 Other Payables-Taganito HPAL Nickel Corporation 14,200.00
439-85 Other Payables-Legal Interest c/o Legal Office 123,235.00
455-01 Other Deferred Credits 1,242,998.67
455-01 Other Deferred Credits 0.00
EQUITY
501-01 Government Equity 224,671,568.78
INCOME
606-01 Registration Fees 976,699.00
612-01 Athletic and Cultural Fees 701,556.00
613-01 Clearance and Certification Fee 373,990.00
615-01 Diploma, Diploma Jacket and Other Graduation Fees 572,610.00
615-02 Application for Graduation Fees 560,890.00
618-01 Library Fees/ Bar Code/Borrower''s Card 4,155,677.50
619-02 Medical/Dental Fee 923,945.00
619-03 Laboratory Fees 8,741,424.34
619-04 Facilities Fees 3,607,090.75
619-05 Medical Dental & Laboratory fees-Specialized Lab. fee 230,200.00
619-06 R L E Fee 2,953,504.25
621-01 Processing Fee 25,460.00
621-02 Processing Fee-Registrar's Mailing and Handling Charges 1,000.00
622-01 Seminar/Training Fees 156,228.00
624-01 Transcript of Records Fees 585,120.00
628-02 Other Service Income-Computer Lab Fees 1,348,586.75
628-03 Other Service Income-Research & Instruction Related Fee 976,134.00
628-06 Other Service Income-Software installation 194,897.00
628-07 Other Service Income-(Student Fees) 153,740.00
628-08 Other Service Income-ID Fees/ID Processing/ID Validation 489,647.00
628-09 Other Service Income-(Evaluation Fee, Examination Fees, Load Revision, etc 825,447.00
628-10 Other Service Income-MICEL Income 450,100.00
628-11 Other Service Income-MICEL Tuition 0.00
628-13 Other Service Income-Guidance fee 438,766.00
628-14 Other Service Income-Misc. (CHED) 87,750.00
628-17 Other Service Income-Technology fee 924,633.40
628-18 Other Service Income-Internet Fees 2,334,840.00
629-01 Fines and Penalties-Service Income 128,955.00
632-01 Income from Canteen Operations 10,000.00
642-02 Rental of Caps, Gowns, Books, and Equipment 233,496.83
642-02 Rental of Caps, Gowns, Books, and Equipment 3,600.00
642-03 Rental of Building, Tennis Court, Spaces, and Facilities 260,000.00
642-04 Rent Income-Hostel Room Rental 107,730.00
642-06 Rental Income - IDS Canteen/CBA Business Center 637,654.90
642-08 Rental Income - SGS Dormitory 669,350.00
643-02 Sales Revenue-Bamboo Craft 30,530.00
644-01 Tuition Fees 41,077,095.09
651-01 Subsidy Income from National Government 450,399,549.09
662-01 Income fr. Grants & Donations 51,573,123.82
662-01 Income fr. Grants & Donations 200,660.00
662-01 Income fr. Grants & Donations 21,500.00
664-01 Interest Income 698,679.69
664-01 Interest Income 1,920.54
666-01 Sale of Confiscated/Abandoned/Seized Goods and Properties 114,636.20
678-03 Miscellaneous Income-Hinaplanon lot 20,124.62
678-04 Miscellaneous Income - Light, Power and Water 358,854.00
678-05 Miscellaneous Income -Other Income 248,441.12
678-07 Miscellaneous Income - LET Review 579,750.00
678-08 Miscellaneous Income-Wellness Program 20,210.00
682-01 Gain/ Loss On Sale of Disposed Assets 123,358.97
684-01 Prior Years' Adjustments 2,596,354.22
684-01 Prior Years' Adjustments 620,109.43
684-01 Prior Years' Adjustments 4,879.82
687-01 Payment for lost equipt., books, others 32,323.80
EXPENSES
701-01 Salaries and Wages-Regular 178,597,236.48
701-01 Salaries and Wages-Regular (3,248.00)
701-02 Salary Differential 224,167.81
701-04 Salary Differential 2nd Tranche 3,248.00
705-01 Salaries and Wages-Casual 9,476,662.79
705-01 Salaries and Wages-Casual 0.00
706-01 Salaries and Wages-Contractual 4,190,216.90
711-01 PERA-Personnel Economic Relief Allowance 11,154,828.03
711-02 PERA-Personnel Economic Relief Allowance (Casual/Contractual) 1,412,816.16
712-01 ADCOM-Additional Compensation 954.55
713-01 Representation Allowance(RA) 1,196,666.65
714-01 Transportation Allowance(TA) 1,196,666.66
715-01 Clothing/Uniform Allowance 3,855,000.00
715-02 Clothing/Uniform Allowance (Casual) 545,000.00
715-03 Clothing/Uniform Allowance (Contractual) 75,000.00
716-01 Subsistence, Laundry and Quarter Allowance 87,524.51
716-02 Subsistence, Laundry and Quarter Allowance (Casual) 17,101.29
720-01 Honoraria 22,500.00
722-01 Longetivity Pay 4,273.62
724-01 Cash Gift 1,915,000.00
724-02 Cash Gift - Casual 312,500.00
724-03 Cash Gift - Contractual 57,500.00
725-01 Year End Bonus 12,756,052.50
725-02 Year End Bonus - Casual 863,961.50
725-03 Year End Bonus - Contractual 226,744.50
731-01 Life & Retirement Insurance Contributions 19,988,286.50
732-01 PAG-IBIG Contribution 604,200.00
733-01 PHILHEALTH Contribution 1,630,387.50
734-01 ECC Contribution 549,741.78
742-01 Terminal Leave Benefits 4,544,688.83
749-02 Other Personnel Benefits-Faculty Stipend 24,000.00
749-04 Other Personnel Benefits-Loyalty 395,000.00
749-08 Other Personnel Benefits-Productivity Incentive Bonus 1,814,600.00
749-12 Other Personnel Benefits-IGP Incentive 181,416.64
751-01 Traveling Expenses-Local 2,105,986.93
751-01 Traveling Expenses-Local 765,164.34
751-01 Traveling Expenses-Local 3,250.00
752-01 Traveling Expenses-Foreign 122,253.80
753-01 Training Expenses 1,863,059.69
753-01 Training Expenses 773,496.73
754-01 Scholarship Expenses 2,994,945.05
755-01 Office Supplies Expenses 497,367.38
756-01 Accountable Forms Expenses 87,500.00
760-01 Medical, Dental, & Lab.Supplies Expense 0.00
760-01 Medical, Dental, & Lab.Supplies Expense 50,047.10
760-02 Medical, Dental, & Lab.Supplies Expense-Clinic 1,454.75
760-03 Laboratory Supplies Expense-Academic 41,816.00
761-01 Gasoline, Oil & Lubricant Expenses 603,998.64
765-01 Other Supplies Expenses 153,788.90
766-01 Water Expenses 619,615.62
767-01 Electricity Expenses 10,844,804.52
767-01 Electricity Expenses 1,209.35
768-01 Cooking Gas Expenses 12,986.00
771-01 Postage and Deliveries 100,556.64
772-01 Telephone Expenses-Landline 434,369.68
773-01 Telephone Expenses (Mobile) 5,990.00
774-01 Internet Expenses 1,258,016.22
774-01 Internet Expenses 334,627.13
775-01 Cable, Satelite,Telegraph & Radio Expenses 8,460.00
775-01 Cable, Satelite,Telegraph & Radio Expenses 532.00
778-01 Membership Dues & Contribution to Organization 126,575.00
780-01 Advertising Expenses 61,741.60
780-01 Advertising Expenses 2,520.00
781-01 Printing & Binding Expenses 427,150.00
782-01 Rent Expenses 40,665.00
783-01 Representation Expenses 647,208.93
784-01 Transportation and Delivery Expenses 3,520.00
786-01 Subscription Expenses 57,857.00
788-01 Rewards and Other Claims 3,748,000.00
788-01 Rewards and Other Claims 480,000.00
791-01 Legal Services 81,364.00
792-01 Auditing Services 35,522.40
795-01 General Services 3,523,474.74
795-01 General Services 23,150.00
796-01 Janitorial Services 4,362,365.74
796-01 Janitorial Services 333,737.65
797-01 Security Services 3,952,428.69
799-01 Other Professional Services 3,642,701.79
799-01 Other Professional Services 111,911.80
805-01 Repairs & Maintenance- Electrification, Power and Water System 129,000.00
811-01 Repairs and Maintenance-Office Buildings 2,111,714.35
811-01 Repairs and Maintenance-Office Buildings 111,508.44
811-03 Repairs and Maintenance - Office Buildings Admin 9,674.50
811-07 Repairs and Maintenance - Office Buildings Gymnasium 2,040.00
812-01 Repairs and Maintenance-School Buildings 697,126.08
812-02 Repairs and Maintenance-School Buildings CSM 67,562.50
812-02 Repairs and Maintenance-School Buildings CSM 2,552,931.59
812-03 Repairs and Maintenance-School Buildings CASS 200,200.34
812-04 Repairs and Maintenance-School Buildings CED 8,478.00
812-04 Repairs and Maintenance-School Buildings CED 1,049,500.00
812-05 Repairs and Maintenance-School Buildings CBAA 60,840.00
812-07 Repairs and Maintenance-School Buildings SET 27,224.00
812-09 Repairs and Maintenance-School Buildings CON 7,650.00
812-10 Repairs and Maintenance-School Buildings COE 1,158,273.94
812-11 Repairs and Maintenance-School Buildings ETC 132,167.40
815-01 Repairs and Maintenance-Other Structures 196,671.24
821-01 Repairs and Maintenance-Office Equipments 49,807.92
822-01 Repairs and Maintenance-Furniture & Fixtures 94,018.38
823-01 Repairs and Maintenance-IT Equipments and Software 4,310.00
829-01 Repairs & Maintenance-Communication Equipt. 1,915.00
836-01 Repairs and Maintenance-Technical & Scientific Equipment 40,000.00
840-01 Repairs and Maintenance-Other Machineries and Equipment 41,657.40
841-01 Repairs and Maintenance-Motor Vehicle 544,869.27
850-01 Repairs & Maintenance-Other Property,Plant & Eqpmnt 157,382.00
854-01 Repairs and Maintenance-Artesian Wells, Reservoirs 8,380.00
878-01 Donations 327,160.00
883-01 Extraordinary Expenses 20,332.00
884-01 Miscellaneous Expenses 20,332.00
891-01 Taxes, Duties & Licences 85,727.74
892-01 Fidelity Bond Premiums 180,000.00
893-01 Insurance Expenses 411,585.27
902-01 Depreciation-Land Improvements 269,848.67
905-01 Depreciation-Electrification,power & energy structures 4,243.73
921-01 Depreciation-Office Equipment 19,833.20
922-01 Depreciation-Furniture & Fixtures 13,541.32
922-01 Depreciation-Furniture & Fixtures 1,786,862.31
923-01 Depreciation-ITEquipment 343,987.12
923-01 Depreciation-ITEquipment 4,923,006.15
924-01 Depreciation Expense-Library Books 566,402.78
929-01 Depreciation-Communication Equipment 6,295.70
929-01 Depreciation-Communication Equipment 301.83
931-01 Depreciation-Firefighting equipment and accessories 64,305.12
931-01 Depreciation-Firefighting equipment and accessories 532.92
933-01 Depreciation-Medical, Dental & Laboratory equipment 5,374.15
934-01 Dep. Expense- Military & Police Eqpt 20,898.43
935-01 Depreciation Expense-Sports Equipment 6,804.52
936-01 Depreciation-Technical & Scientific Equipment 3,286,520.48
940-01 Depreciation-Other Machineries and Equipment 75,899.51
941-01 Depreciation-Motor Vehicle 389,247.51
948-01 Depreciation-Other Transportation Equipment 2,641.60
950-01 Depreciation-Other Property, Plant and Equipment 146,037.63
950-01 Depreciation-Other Property, Plant and Equipment 1,491,111.81
969-01 Other Maintenance and Operating Expenses 251,897.17
969-02 Other MOOE-Graduation Expenses 467,035.32
969-04 Other MOOE-Employees/Students Athletic Expenses 65,460.00
969-05 Other MOOE-BOR Expenses 20,000.00
969-07 Other MOOE-Gate Pass/Sticker Printing 19,000.00
969-11 Other MOOE-Reimbursements, etc. 218,265.52
969-13 Other MOOE-Charter Day Expenses 61,244.05
969-18 Other MOOE-Foundation Day Expenses 11,665.00
969-19 Other MOOE-Praise 600,500.00
969-21 Other MOOE-Cultural activities 25,690.00
3,218,680,363.92
FUND
164
164
161
164
164
164
161
164
164
164
164
164
164
161
164
164
164
164
164
164
164
164
161
164
164
164
102
164
164
164
164
164
161
164
161
164
164
164
164
164
102
164
164
164
164
164
164
164
164
164
164
164
164
164
164
164
164
164
164
164
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164
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164
164
164
164
164
164
164
164
164
164
164
164
164
102
164
164
164
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164
164
164
164
102
164
164
164
164
164
164
164
102
164
161
164
161
164
161
102
164
164
102
164
161
164
161
164
164
164
102
164
164
164
164
102
164
161
164
102
164
164
164
164
164
164
164
164
164
102
164
164
164
164
164
164
164
164
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164
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164
164
164
161
164
161
164
164
161
164
161
164
164
164
164
164
164
164
164
161
164
164
161
161
161
161
164
164
164
164
164
164
164
161
164
161
164
161
102
102
102
102
161
164
161
164
164
164
164
164
164
164
164
164
161
161
164
164
164
102
102
102
102
164
164
102
164
102
102
164
164
164
161
164
164
161
161
164
164
164
164
164
164
164
164
164
164
164
164
164
164
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164
164
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164
161
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164
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164
164
164
164
164
164
164
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164
161
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161
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164
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161
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102
164
161
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161
161
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161
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161
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164
164
164
164
164
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164
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164
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161
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161
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161
164
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161
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164
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164
164
164
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161
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161
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164
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161
164
164
164
164
164
164
164
164
161
164
164
164
164
161
164
164
Fund codes:
101 1 01 101 (General Funds : New General Appropriations)
1 01 401 (General Funds : Special Purpose Funds)
102
161 2 07 501 (Off-Budgetary Funds : Revolving Funds)
164 2 06 441 (Off-Budgetary Funds : Retained Income/Funds)
Tust Receipts:
3 08 601 Inter-Agency Transferred Funds (IATF)
3 08 602 Receipts Deposited with the National Treasury other than IATF *
3 08 603 Receipts Deposited with Authorized Government Depository Banks (AGDB) **
Breadown CoBreakdown Description Amount Breakdown FUND

ASSETS
102-01 Cash-Collecting Officer-Camar B. Dimapingun 0.00 164
102-02 Cash-Collecting Officer-Joy A. Aban 0.00 164
102-02 Cash-Collecting Officer-Joy A. Aban 0.00 161
104-01 Petty Cash Fund 0.00
108-01 Cash-NT,MDS-Regular (232-90005-9) 126,826,325.68
108-02 Cash-NT,MDS-RGTL (232-90020-2) 0.64
111-02 CIB-LCCA-CA# 0322-1088-77 45,985,012.62 164
111-05 CIB-LCCA-SG CA# 0425 128,427.76 164
111-07 CIB-LCCA-SP CA# 0322-1090-24 4,114,159.55 164
111-23 CIB-LCCA-CA# 0322-1080-10 34,133,522.73
111-26 CIB-LCCA-DOST CA# 0322-1095-55 65,532,921.92
111-28 CIB-LCCA-CA#322-1104-72 1,612,009.39 161
111-33 CIB-LCCA-DepEd ATEP (Accelarated Teacher Education Program) CA# 0322-1122-11 620,845.52
111-36 CIB-LCCA CA#0322-1137-65 CHED-DAP Funds 41,798,438.57
111-37 CIB-LCCA-IGP Renting Unit (DBP 0820-033551-030) 1,150,342.31 164
112-02 CIB-LCCA-TD (DBP Acct. No. 820-023594-160) 2,251,327.09
112-03 CIB-LCCA-TD (DBP Acct. No. 5-000641-01-09) 30,070,533.34 164
112-04 CIB-LCCA-TD (LBP Acct. No. 0321-2238-85) 30,060,707.56 164
112-05 CIB-LCCA-TD (PVB Acct. No. 04505-00087-4) 15,000,000.00 164
112-06 CIB-LCCA-TD (Al-Amanah Islamic Bank 15000015) 1,000,000.00 164
112-07 CIB-LCCA-TD (LBP-CHED DAP 0321-2237-96) 0.00
112-08 CIB-LCCA-TD (LBP-CHED DAP 0321-2237-88) 20,068,270.80
112-09 CIB-LCCA-TD (DBP-DOST 0820-034449-160) 0.00
112-10 CIB-LCCA-TD (DBP-CHED 0820-034450-160) 0.00
112-11 CIB-LCCA-TD (PVD-045050000930) 25,035,583.42 164
112-12 CIB-LCCA-TD (PVD-045020000959) 8,000,000.00 161
121-10 Accounts Receivable - Miscellaneous Fee (CHED) 2,160.00 164
121-11 Accounts Receivable - Technology Fee 0.00 164
121-12 Accounts Receivable - Research & Instruction Related Fee 0.00 164
121-13 Accounts Receivable - Specialized Lab Fee 0.00 164
121-14 Accounts Receivable - IDS Canteen/CBAA Business Center Rentals 18,000.00 164
121-15 Accounts Receivable - Other Spaces Rentals 2,600.00 164
121-16 Accounts Receivable - Light and Power 762.58 164
123-01 Due from Officers and Employees - Cash Advances 1,580,298.63
123-01 Due from Officers and Employees - Cash Advances 83,029.99 164
123-01 Due from Officers and Employees - Cash Advances 0.00 161
123-03 Due from Officers and Employees-Anniversary Bonus 255,000.00
126-02 Loans Receivable Others-STUFAP 112,255.00
136-01 Due from NGAs 508,643.55
136-01 Due from NGAs 20,272.59 164
137-01 Due from GOCCs 1,128,940.99
Page 69 of 207
144-01 Due from Other Funds 6,802.00 164
146-01 Receivables-Disallowances/Charges 4,596,957.25
146-01 Receivables-Disallowances/Charges 548,798.70 164
146-02 Anniversary Bonus 2011 Disallowance (178,072.16)
146-03 CNA 2009-2010 Disallowance 118,300.00
148-01 Advances to Officers and Employees 91,670.15
148-01 Advances to Officers and Employees 0.00 102
148-01 Advances to Officers and Employees 299.00 164
149-03 Other Receivables-Reneging Fellows 10,642,652.68
149-04 Other Receivables-MSU 12,500.00
149-05 Other Receivables-Hammer Construction 52,867.30
149-06 Other Receivables-Miscellaneous 251.40
149-06 Other Receivables-Miscellaneous 6,745.47 164
152-02 Work-In-Process Inventory-Furniture & Fixtures 122,975.36 164
152-03 Work-In-Process Inventory-Other PPE 33,539.20 164
155-01 Office Supplies Inventory 3,144.00
155-03 Office Supplies Inventory-Issued directly to end user 528,934.78 164
155-03 Office Supplies Inventory-Issued directly to end user 0.00 161
156-01 Accountable Forms Inventory 17,500.00 164
156-01 Accountable Forms Inventory 3,750.00 161
159-01 Maintenance and Supplies Inventory 84,455.00 164
160-01 Medical, dental & Lab. Supplies Inventory 640,894.60 164
165-01 Other Supplies Inventory 478,186.79 164
168-01 Construction Materials Inventory 2,003,503.35 164
177-01 Prepaid Rent 1,995.00
178-01 Prepaid Insurance 215,128.01
180-01 Deposit on Letters of Credit 148,591.90 164
181-01 Advances to Constractors 29,199,538.66
181-01 Advances to Constractors 171,720.67 102
182-01 Deferred Charges 2,892.85 164
185-02 Other Prepaid Expenses-Subscriptions 309,260.00 164
185-03 Other Prepaid Expenses-Internet Domain Name registration 7,700.00
186-01 Guaranty Deposits - Deposit for Containers 45,005.00 164
197-01 Other Investments 10,250.00
201-02 Land-Maria Cristina School Site 76,267.50
201-03 Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f) 22,095.69
201-04 Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.) 139,450.00
201-05 Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f) 351,822.38
201-06 Land-MILO Site 123,709.00
201-07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f) 1,038,671.00
201-07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f) 600,000.00 164
201-08 Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f) 403,811.90
201-09 Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201 374,595.91
201-10 Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f) 3,921,967.20
202-01 Land Improvements 686,284.78 164
202-02 Land Improvements-In transit 30,202.16
202-03 Land Improvements-Ground Beautification 189,232.00 164
202-04 Land Improvements-Asphalting of Pathways 5,520.00 164
202-05 Land Improvements-Transformer Platform 1,399.02
202-06 Land Improvements-Campus Electrical Installation 321,530.60
Page 70 of 207
202-06 Land Improvements-Campus Electrical Installation 1,220,359.05 164
202-07 Land Improvements-Perimeter Fence with Interlink Wire 260,626.48
202-07 Land Improvements-Perimeter Fence with Interlink Wire 1,452,922.22 164
202-08 Land Improvements-Water System 136,982.45
202-09 Land Improvements-Campus Road & Gutter 485,438.77
202-10 Land Improvements-Drainage System 665,860.38 164
202-11 Land Improvements-Deep well 61,150.08
202-12 Land Improvements-Landscaping of CED Premises 7,815.00 164
202-13 Land Improvements-Landscaping of COE Premises 9,246.00 164
202-14 Land Improvements-Frontage Fence, Gate & Guard House 1,216,117.11
202-15 Land Improvements-Passenger Shed 15,000.00
202-16 Land Improvements-Basketball and Tennis Court 155,147.10
202-17 Land Improvements-Installation of Electrical Distribution 501,237.00 164
202-18 Land Improvements-Tennis Balley Court 17,841.68
202-19 Land Improvements-Hinaplanon Property 758,823.41 164
202-20 Land Improvements-Covered Walk Pavement 1,298,592.58 164
202-21 Land Improvements-Others 1,925,510.75 164
202-22 Land Improvements-Drainage Canal HOSTEL - IDS 28,960.88 164
202-23 Land Improvements-Mini Pond 152,843.05 164
202-24 Land Improvements-Boardroom Landscaping 107,078.94 164
205-01 Electrification and Power Equipment 47,416.00
205-01 Electrification and Power Equipment 4,014,875.00 164
211-02 Office Buildings-Administration Building 1,009,724.90
211-02 Office Buildings-Administration Building 187,221.60 164
211-03 Office Buildings-ROTC & PPD Building 192,350.92 164
211-04 Office Buildings-Three Storey Library Building 1,495,582.94
211-04 Office Buildings-Three Storey Library Building 72,166.14 164
211-05 Office Buildings-Security Office 352,864.49 164
211-07 Office Buildings-Institute Clinic 23,335.00 164
211-08 Office Buildings-Multi-Purpose Gymnasium 5,453,530.48
211-09 Office Buildings-MSU-IIT Guardhouse 114,849.88 164
211-10 Office Buildings-MILO Building 326,320.00
211-11 Office Buildings-Board Room 401,195.00
211-12 Office Buildings-GSIS Condominium Building(Manila) 1,275,000.00
211-13 Office Buildings- Executive House 161.81
211-13 Office Buildings- Executive House 5,999,961.07 164
211-14 Office Buildings-Bamboo Technology Research Center 587,972.02 164
211-15 Office Buildings-SGS Dormitory 19,710,339.52 164
211-16 Office Buildings-Guidance Office 43,276.88 164
211-17 Office Buildings-SPMD Warehouse 4,722,498.62 164
211-18 Office Buildings-On-line Learning Office(MAin CAnteen Extn.) 284,843.71 164
211-19 Office Buildings-MSU CAnteen Extn. 340,365.07 164
211-20 Office Buildings-AMMEI 4,710.00 164
211-21 Office Buildings-IPAD Building 3,879,157.20 164
211-22 Office Buildings-Business Center Building 581,334.21
212-01 School Buildings 1,354,701.08 164
212-02 School Buildings-Upgrading of COE & CSM Building 5,601,994.55
212-03 School Buildings-Chemistry Annex Building 3,887,482.34 102
212-03 School Buildings-Chemistry Annex Building 3,272,363.03 164
212-04 School Buildings-H.S. Faculty Room(6 room Maqrcos type) 55,396.48
212-06 School Buildings-Old Administration Building 535,143.92
212-07 School Buildings-Management Technology Building 189,911.62
212-08 School Buildings-Ceramics Laboratory 30,965.34
Page 71 of 207
212-09 School Buildings-College of Arts & Social Sciences 743,922.63
212-09 School Buildings-College of Arts & Social Sciences 2,562,927.48 164
212-10 School Buildings- High School Laboratory 21,179.00
212-11 School Buildings-High School Complex 10,275.00 164
212-12 School Buildings-School of Arts & Sciences Laboratory 114,953.91
212-13 School Buildings-Girls Trade Annex Building 49,602.35
212-13 School Buildings-Girls Trade Annex Building 2,273,350.16 164
212-14 School Buildings-Ceramics Building 20,275.00 164
212-15 School Buildings-Eng'g Technology Workshop 860,237.57
212-17 School Buildings-School of Management Technology 2 394,770.49
212-18 School Buildings-2 Storey Girl''s Trade Building 10,275.00 164
212-19 School Buildings-Automotive Tech. Laboratory Ext. 686,337.00
212-20 School Buildings-College of Science & Mathematics 5,104,857.17
212-20 School Buildings-College of Science & Mathematics 116,816.14 164
212-21 School Buildings-College of Engineering bldg. 4,543,817.54
212-23 School Buildings-Temporary Furniture & Cabinet Making 34,448.45
212-24 School Buildings- College of Arts & Social Sciences Ext. 1,520,279.88 164
212-25 School Buildings-College of Science & Math. Ext. 4,257,011.68
212-26 School Buildings-Charcoal Kiln Shed of COE 1,342.40
212-27 School Buildings-Engineering Technology Complex 8,782,424.02 102
212-27 School Buildings-Engineering Technology Complex 20,385,190.36 164
212-28 School Buildings- College of Education 12,057,696.38
212-28 School Buildings- College of Education 100,234.15 164
212-29 School Buildings-College of Buisiness Administration Bldg. 945,379.42
212-29 School Buildings-College of Buisiness Administration Bldg. 5,571,094.43 164
212-30 School Buildings-PE 399,900.80 164
212-31 School Building-High School Building 250,000.00
212-31 School Building-High School Building 695.00 164
212-33 School Building-Nursing rooms 958,832.85 164
215-01 Other Structure 1,331,856.71 164
221-01 Office Equipment 12,669,906.36 102
221-01 Office Equipment 25,241,868.32 164
221-01 Office Equipment 1,380.00 161
222-01 Furniture & Fixtures 22,865,535.35 164
222-01 Furniture & Fixtures 73,940.00 161
223-01 IT Equipment & Software 83,134,008.70 164
223-01 IT Equipment & Software 382,495.00 161
224-01 Library Books-Books 547,500.00 102
224-01 Library Books-Books 12,103,507.79 164
226-01 Machineries 496,224.00
226-01 Machineries 111,500.00 164
229-01 Communication Equipment 43,908.00 102
229-01 Communication Equipment 1,617,600.02 164
229-01 Communication Equipment 6,744.75 161
229-02 Communication Equipment-Salvage value of dropped assets waiting for disposal (2,200.00)
231-01 Fire Fighting Equip. & Accessories 1,248,675.61 164
231-01 Fire Fighting Equip. & Accessories 8,290.00 161
233-01 Medical, Dental & Lab. Equipt. 533,300.30
233-01 Medical, Dental & Lab. Equipt. 2,295,739.24 164
234-01 Military and Police Equipment 513,352.00 164
Page 72 of 207
235-01 Sports Equipment 175,233.25 164
236-01 Technical & Scientific Equipment 20,860,028.93 102
236-01 Technical & Scientific Equipment 32,200,627.50 164
236-02 Technical & Scientific Equipment-Donated Items (124,000.00)
240-01 Other Machineries and Equipment 1,755,528.28 164
241-01 Motor Vehicles 3,114,658.04
241-01 Motor Vehicles 9,135,918.32 164
248-01 Other Transportation Equipment 71,070.00 164
250-01 Other Property, Plant & Equipment 73,432.00 102
250-01 Other Property, Plant & Equipment 27,894,161.68 164
250-01 Other Property, Plant & Equipment 167,689.90 161
254-01 Artesian Wells, Pumping Station & Condults 78,955.00 164
264-01 Construction in Progress 11,156,267.43 102
264-04 Construction in Progress-Dormitory 321,700.00 164
264-07 Construction in Progress-PE 1,930,907.33 164
264-17 Construction in Progress-Information Communication and Technology Center 34,843,557.91 164
264-28 Construction in Progress-4 Storey Academic Bldg. 382,085.00 164
264-34 Construction in Progress - PPD Building 68,396.52 164
264-35 Construction in Progress - CSM Trash Storage House 390,404.17 164
264-41 Construction in Progress-COE Annex 66,041,915.93
264-42 Construction in Progress-Admin Building Expansion 3,389,046.08 164
264-44 Construction in Progress-Multi-Species Fish Hatchery 93,685.00 164
264-45 Construction in Progress-Hinaplanon MRF Building 73,649.26 164
284-01 Items in Transit 1,612,145.52 102
284-02 Items in Transit-Office Equipment 510,515.09 164
284-03 Items in Transit-Furnitures & Fixtures 34,681.63 164
284-04 Items in Transit-IT Eqpt. 220,705.00 164
284-05 Items in Transit-Books 839,864.97 164
284-06 Items in Transit-Com. Eqpt. 20,500.00 164
284-07 Items in Transit-Tech. & Scientific Eqpt. 19,250.00 164
284-08 Items in Transit-Other Eqpt. 145,719.54 164
284-09 Items in Transit-Artesian Wells, Pumping Station & Conduits 4,200.00 164
290-01 Other Assets 736,290.31
290-01 Other Assets 538,519.32 164
290-02 Other Assets - E-Books 56,415.25 164
301-01 Allowance for Doubtful Accounts 12,751.40
302-01 Accumulated Depreciation-Land Improvements 3,904,696.95 164
305-01 Accumulated Dep.-Electrification, power & energy structures 908,642.45 164
311-02 Accumulated Depreciation-Admin Building 908,752.41
311-03 Accumulated Depreciation-ROTC,PPD Building 27,353.01
311-04 Accumulated Depreciation-Three Storey Library Building 1,346,024.70
311-06 Accumulated Depreciation-Supply Office(Old) 26,576.64
311-07 Accumulated Depreciation-Institute Clinic 722,122.04
311-08 Accumulated Depreciation-Multi Purpose Gym. 4,253,753.66
311-09 Accumulated Depreciation-MSU-IIT Guardhouse 17,712.00
311-10 Accumulated Depreciation-MILO Building 293,688.00
311-11 Accumulated Depreciation-Board Room 132,394.35
311-12 Accumulated Depreciation-GSIS Condominium Building 191,250.00
311-13 Accumulated Depreciation-Executive House 668,381.12
311-14 Accumulated Depreciation-Bamboo Tech. Research Bldg. 15,766.64
312-02 Accumulated Depreciation-HS Faculty Room 49,856.83
312-04 Accumulated Depreciation-SET Bldg (Old Admin Bldg) 481,629.53
312-05 Accumulated Depreciation-School of Mgnt. Tech. Bldg. 170,920.46
312-06 Accumulated Depreciation-Ceramics Laboratory 27,868.81
312-07 Accumulated Depreciation-Old CASS Bldg. 669,530.37
312-08 Accumulated Depreciation-HS Laboratory 19,061.10
Page 73 of 207
312-09 Accumulated Depreciation-HS Complex 826,177.34
312-10 Accumulated Depreciation-CASS Laboratory 48,280.68
312-11 Accumulated Depreciation-Girl''s Trade Building 43,154.03
312-12 Accumulated Depreciation-Ceramics Bldg. 31,538.60
312-13 Accumulated Depreciation-SET Building OLD 774,213.81
312-14 Accumulated Depreciation-HS Practical Arts Bldg. 336,766.32
312-15 Accumulated Depreciation-SMT 2 355,293.44
312-16 Accumulated Depreciation-2 Storey Girl''s Trade Bldg. 743,272.32
312-17 Accumulated Depreciation-Automotive Tech Lab 617,703.30
312-18 Accumulated Depreciation-CSM Building 3,981,788.72
312-19 Accumulated Depreciation-COE- Building 3,680,492.31
312-20 Accumulated Depreciation-Temporary 6 Rooms Classroom Bldg. 56,182.16
312-21 Accumulated Depreciation-Temp. Furniture and Cabinet Making Bldg. 31,003.61
312-22 Accumulated Depreciation-CASS Extension 3,227,969.50
312-23 Accumulated Depreciation-CSM Extension 2,809,627.70
312-24 Accumulated Depreciation-Charcoal Kiln Shed of COE Bldg. 1,208.16
312-25 Accumulated Depreciation-HS Bldg 225,000.00
312-26 Accumulated Depreciation-HS Workshop Bldg. 242,400.00
321-01 Accumulated Depreciation-Office Equipment 13,001,845.04 164
322-01 Accumulated Depreciation-Furniture & Fixtures 7,816,339.50 164
322-01 Accumulated Depreciation-Furniture & Fixtures 39,461.15 161
323-01 Accumulated Depreciation-IT Equipment 53,082,835.65 164
323-01 Accumulated Depreciation-IT Equipment 253,122.31 161
324-01 Accumulated Depreciation-Library Books 8,880,971.10 164
326-01 Accumulated Depreciation-Machineries 389,691.78
329-01 Accumulated Depreciation-Com.Equipt. 539,699.40 164
329-01 Accumulated Depreciation-Com.Equipt. 3,943.15 161
331-01 Accumulated Depreciation-Fire Fighting Equipt. 707,708.07 164
331-01 Accumulated Depreciation-Fire Fighting Equipt. 5,951.02 161
333-01 Accumulated Depreciation-Medical, Dental & Lab. Equipt. 464,985.16
333-01 Accumulated Depreciation-Medical, Dental & Lab. Equipt. 1,634,618.79 164
334-01 Accumulated Depreciation-Military & Police Equipt. 241,098.68 164
335-01 Accumulated Depreciation-Sports Equipment 73,132.70 164
336-01 Accumulated Depreciation-Tech. & Scientific Equipt. 5,220,841.92 164
340-01 Accumulated Depreciation-Other Machineries & Equipt. 2,090,699.08
340-01 Accumulated Depreciation-Other Machineries & Equipt. 490,625.97 164
341-01 Accumulated Depreciation-Motor Vehicles. 4,915,387.75 164
348-01 Accumulated Depreciation-Other Transportation Equipment 23,220.00 164
350-01 Accumulated Depreciation-Other PPE 15,672,663.84 164
350-01 Accumulated Depreciation-Other PPE 62,762.28 161
354-01 Accumulated Depreciation-Artesian Well, Pumping Statn. 28,805.78 164
LIABILITIES
401-01 Accounts Payable 1,475,593.72 164
401-01 Accounts Payable 62,694.90 161
401-07 Accounts Payable-IT Eqpt. & Software (7,550.00) 161
401-13 Accounts Payable-Other PPE (16,400.00) 161
401-23 Accounts Payable-Other maintenance & Operating Exp. 1,850.00 161
401-24 Accounts Payable-Stale Checks 15,067.94 164
403-01 Due to Officers and Employees 95,362.96 164
Page 74 of 207
403-02 Due to Officers and Employees-Stale Checks 0.00
403-02 Due to Officers and Employees-Stale Checks 5,610.00 164
411-02 Due to Natrional Treasury-Refund of financial grants 4,173,792.81 164
411-03 Due to National Treasury - Refund of Hazard Pay 430,568.81 164
411-04 Due to National Treasury - Appealed Disallowances 260,932.14 164
412-02 Due to BIR Withholding Tax Payables 326,390.48 164
412-02 Due to BIR Withholding Tax Payables 35,884.49 161
412-03 Due to BIR-VAT, 5% & 3% 1,140,358.90
412-03 Due to BIR-VAT, 5% & 3% 203,113.16 164
412-03 Due to BIR-VAT, 5% & 3% 959.82 161
412-05 Due to BIR-VAT, 2% & 1% 453,116.29
412-05 Due to BIR-VAT, 2% & 1% 53,253.49 164
412-05 Due to BIR-VAT, 2% & 1% 191.96 161
413-02 Due to GSIS-Life and Retirement Insurance Premiums 2,355,946.08
413-02 Due to GSIS-Life and Retirement Insurance Premiums 70,916.48 102
413-03 Due to GSIS-UOLI Premiums 2,988.21
413-04 Due to GSIS-Salary Loan Installments 530.00 102
413-05 Due to GSIS Policy Loan Installments 93,632.82
413-06 Due to GSIS-UOLI Installments 1,000.00
413-07 Due to GSIS-Real Estate Loan Installments 43,355.96
413-08 Due to GSIS-Emergency Loan 458,236.46
413-09 Due to GSIS-SOS Loan 506.73
413-17 Due to GSIS-Cash Advance(ECARD) 3,764.58
413-18 Due to GSIS-Consolidated Loan 2,669,418.59
413-19 Due to GSIS - UMID Cash Advance 67,397.32
413-20 Due to GSIS-Educational Assistance Loan (EAL) 4,600.00
414-02 Due to Pag-ibig-Contribution 4,749.67 102
414-03 Due to Pag-ibig-MPL Installments 172,243.02
414-04 Due to Pag-ibig- Housing/Lot Loan Installments 18,321.16
414-06 Due to Pag-ibig - Calamity Loan Installment 25,170.04
415-01 Due to PHILHEALTH 3,763.00 102
416-01 Due to Other NGAs (325,483.18)
416-02 Due to Other NGAs-DA/BFAR 7,299.73 161
416-03 Due to Other NGAs-CHED Interest Earned 356,303.35
416-05 Due to Other NGAs-CA# 5582-820-2-DBP 2,293,956.85
416-07 Due to Other NGAs-National Computer Center 200,000.00 164
416-07 Due to Other NGAs-National Computer Center 160,878.69 161
416-09 Due to Other NGAs-College of Medicine 116,977.78
416-10 Due to Other NGAs-DOST-Interest Earned 237,026.15
416-100 Due to Other NGAs-DAP Fund Interest Income 533,902.20
416-101 Due to Other NGAs-NorMin CoHRD c/o Dr. Bracamonte 108,037.00
416-11 Due to Other NGAs-DOST PCASTRD-IDP 67,600.00
416-12 Due to Other NGAs-DOST-S&T Data Base Project 1,983.10
416-13 Due to Other NGAs-DOST-LRC 33,236.00
416-14 Due to Other NGAs-DOST-PCASTRD Institutional Bldg. Fund 145,170.20
416-15 Due to Other NGAs-DOST-TAPI Bamboo Tech. 26,569.00
416-16 Due to Other NGAs-DOST-SEI 5,877,454.28
416-17 Due to Other NGAs-DOST-TAPI (0.80)
416-18 Due to Other NGAs-DOST-R&D Symposium 2,797.25
416-19 Due to Other NGAs-DOST-PCASTRD-ATD 11,323.82
416-21 Due to Other NGAs-PCASTRD-NLP 15,000.00
416-22 Due to Other NGAs-PCASTRD- TDDSS 47,932.78
416-23 Due to Other NGAs-DOST Phil. Council For Health Research & Dev. 4,360.26
416-24 Due to Other NGAs-PCASTRD HRIDD Chem 241.30
416-26 Due to Other NGAs-DOST PCASTRD HRIDD-Physics 616,282.62
Page 75 of 207
416-27 Due to Other NGAs-DOST ERDT-Scholarship 16,102,303.01
416-28 Due to Other NGAs-DOST PCARRD-FITS 29,603.60
416-32 Due to other NGAs-DOST Research Grant-F.Teves 9,538.40
416-35 Due to Other NGAs-DOST Expert Pool CA# 0763 43,141.96
416-36 Due to Other NGAs-NCCA(Nat''l Commission for Culture & Arts) IPAG 28,101.00 164
416-37 Due to Other NGAS-CHED Congressional Scholarship 4,814.50
416-40 Due to Other NGAs-Commission Research 460.00 164
416-42 Due to other NGAs-Commission on Info. & Communication Tech. 5,615,408.19 164
416-43 Due to Other NGAs-UP Diliman EEE 40,400.00 164
416-44 Due to Other NGAs-CHED COE CA# 0322-1080-10 (109,182.53)
416-45 Due to Other NGAs-CHED MAEP 1,464,176.79
416-47 Due to Other NGAs-CHED-ZRC 5,129,197.95
416-49 Due to Other NGAs-CHED-ZRC,Comprehensive Cost Analysis 4,983.24
416-50 Due to Other NGAs-CHED ZRC Dr R. Paluga 69,130.80
416-51 Due to Other NGAs-CHED ZRC Dr. N. Gaquing 50,717.20
416-52 Due to Other NGAs-CHED ZRC Dr R. Eballe 73,377.80
416-53 Due to Other NGAs-CHED ZRC Dr. S. Canoy 26,167.20
416-54 Due to Other NGAs-CHED ZRC Dr M. Carmona 18,672.70
416-55 Due to Other NGAs-CHED ZRC Dr F. Teves 444.75
416-56 Due to Other NGAs-CHED ZRC E. Quiao 496,019.60
416-58 Due to Other NGAs-CHED Scholars 30,000.00
416-60 Due to other NGAs-CHED-FDP CA#322-1080-10 24,401,828.04
416-60 Due to other NGAs-CHED-FDP CA#322-1080-10 (10,500.00) 164
416-61 Due to Other NGAs-CHED-HEI Research Program Award 2,000.00
416-63 Due to Other NGAs-CHED Substitute Fund 241,399.40
416-64 Due to Other NGAs-CHED-FDP-Admin Cost 12,251.23
416-66 Due to Other NGAs-CHED-S A F E Loan 1,489,000.00
416-68 Due to Other NGAs-Phil.Rice -Characterization of Morphological Diversity 8,930.00 164
416-69 Due to Other NGAs-Phil.Rice -Geometric Morphometric Analysis of Population 67,510.75 164
416-70 Due to Other NGAs-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice Complex 65,000.00 164
416-71 Due to Other NGAs-Financial Assistance for completion of Call center 10,063.12 164
416-74 Due to Other NGAs-DED-IPDM 16,819.65 161
416-75 Due to Other NGAs-CHED Biodiversity Research Project 54,528.97
416-77 Due to Other NGAs-CHED-Res. Project of Dr. Uy and Dr. Rivera 332,170.00
416-79 Due to Other NGAs-DOST-PCASTRD (Eye C Program) 818,928.66
416-80 Due to Other NGAs-OPAPP-IPDM 532.00 161
416-81 Due to Other NGAs-DOST-PCIEERD -Dr. Ryan Balili 73,790.00
416-82 Due to Other NGAs-DOH Research Grant-F.Teves 447.75
416-84 Due to Other NGAs-BFAR Mangrove c/o A. Responte 435,126.62
416-85 Due to Other NGAs-DOST-PCHRD c/o Dr. Mylene Uy 469,787.78
416-86 Due to Other NGAs-DOST-ASTHRDP 9,767,622.79
416-87 Due to Other NGAs-DOST-PCIEERD-Itao 2,783,971.50
416-88 Due to Other NGAs-DOST-PCIEERD-Anacleto 828,722.27
416-89 Due to Other NGAs-CHED DAP Funds 2012 59,311,310.22
416-90 Due to Other NGAs-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan 710,472.43
416-91 Due to Other NGAs-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves 1,508,330.50
416-92 Due to Other NGAs-NRCP Research Project-Prof. Bracamonte 18,621.10
416-94 Due to Other NGAs-WorldFish AAS 3,508.50
416-95 Due to Other NGAs-Project Climate Twin Phoenix 35,420.00
416-96 Due to Other NGAs-Commission on Audit 469.00 164
416-97 Due to Other NGAs-DOST PCHRD c/o Stephen Fajardo 150,765.00
416-98 Due to Other NGAs-DOST PCHRD c/o Alita Roxas 153,000.00
416-99 Due to Other NGAs-DOST PCHRD c/o Lady Marapao 84,271.60
417-01 Due to Other GOCCs-NHMFC(National Home & Mortgage Fund) 0.00
424-01 Due To Other Funds 22,781.04
424-02 Due to Other Funds - Liquidated Damages 107,589.41 164
424-03 Due to Other Funds - Medical Disallowance 300.00
424-05 Due to Other Funds - Income from Fines and Penalties 2,008.33
426-01 Guaranty Deposit Payable 2,692,507.83 164
439-01 Other Payables 3,190.00 102
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439-05 Other Payables-Provident Fund 8,656.52
439-06 Other Payables-Philam Life Insurance 6,056.59 102
439-08 Other Payables-Travelers Life 8,214.27
439-09 Other Payables-Insular Life Insurance 9.00
439-14 Other Payables-EICI 80,847.44 102
439-19 Other Payables-Students Loan Fund 600.00
439-20 Other Payables-AMSLA 200.00
439-23 Other Payables-FSC 4,250.00
439-23 Other Payables-FSC 180.00 102
439-24 Other Payables-Gymnasium 4,589.00
439-26 Other Payables-ALIMONY 0.00
439-30 Other Payables-Students Gov't CA# 0425 83,238.63 164
439-32 Other Payables-Students Publication CA# 322-1090-24 4,112,754.68 164
439-33 Other Payables-ANTEU 9,697.00
439-33 Other Payables-ANTEU 315.00 102
439-34 Other Payables-MSU SASE 184,607.94 164
439-36 Other Payables-AITA 150.00
439-37 Other Payables-FASSET 2.50
439-38 Other Payables-Contractors Deposit 100.00
439-40 Other Payables-AMME 1,200.00
439-40 Other Payables-AMME 195.00 102
439-41 Other Payables-Bamboo Craft CA# 0687 8,750.00
439-43 Other Payables-Rural Bank of Initao 290.00 102
439-50 Other Payables-Research Collaboration Fund 107,160.95 164
439-53 Other Payables-PHINMA 20,120.00 164
439-56 Other Payables - SGS and Other Undergrad Thesis Proposal and Dissertation 4,355,089.92 164
439-57 Other Payables-Bidders fee 948,266.59 161
439-58 Other Payables-Coco Foundation Scholarship/CIBAC 870.00 164
439-60 Other Payables-World Links - CED 34,569.04 164
439-61 Other Payables-Donation fr. Engr.J. Bacolod Jr for Prof.Chair 115,050.00 161
439-62 Other Payables-Donation fr.Shell (STEP)or Prof.chair 573,743.00 161
439-64 Other Payables-BAR 55.00 164
439-65 Other Payables - CSM Thesis Proposal and Dissertation 16,093.34 164
439-66 Other Payables - Nursing Thesis Proposal and Dissertation 4,250.00 164
439-67 Other Payables - BERS-CED 12,737.60 164
439-68 Other Payables - Land Bank Salary Loan 0.00
439-69 Other Payables - CHED Admin Cost 1,997,012.09 164
439-72 Other Payales - UNESCO ICT Project 3,667.92 164
439-73 Other Payables-CED 2010 Outstanding Ext. Award-HEI 23,234.44 164
439-74 Other Payables - ABAMIN 130,671.09 164
439-75 Other Payables-Orange & Bronze Scholarship 25,000.00 164
439-76 Other Payables-NSTP Funds 1,567,397.76 164
439-77 Other Payables-IDS Augmentation Fee 838,601.00 164
439-78 Other Payables-JV Ejercito Scholarship 0.00 164
439-79 Other Payables-GMA Scholarship 11,818.00 164
439-81 Other Payables-ILPI Funds 28,900.00 164
439-82 Intellectual Property Commercialization (IPC) 1,387.20 161
439-83 Other Payables-Taganito HPAL Nickel Corporation 14,200.00 164
439-85 Other Payables-Legal Interest c/o Legal Office 123,235.00 164
455-01 Other Deferred Credits 1,242,998.67
455-01 Other Deferred Credits 0.00 164
EQUITY
501-01 Government Equity 328,937,936.19 164
501-01 Government Equity 7,526,064.39 161
INCOME
606-01 Registration Fees 976,699.00 164
612-01 Athletic and Cultural Fees 701,556.00 164
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613-01 Clearance and Certification Fee 373,990.00 164
615-01 Diploma, Diploma Jacket and Other Graduation Fees 572,610.00 164
615-02 Application for Graduation Fees 560,890.00 164
618-01 Library Fees/ Bar Code/Borrower''s Card 4,155,677.50 164
619-02 Medical/Dental Fee 923,945.00 164
619-03 Laboratory Fees 8,741,424.34 164
619-04 Facilities Fees 3,607,090.75 164
619-05 Medical Dental & Laboratory fees-Specialized Lab. fee 230,200.00 164
619-06 R L E Fee 2,953,504.25 164
621-01 Processing Fee 25,460.00 164
621-02 Processing Fee-Registrar's Mailing and Handling Charges 1,000.00 164
622-01 Seminar/Training Fees 156,228.00 164
624-01 Transcript of Records Fees 585,120.00 164
628-02 Other Service Income-Computer Lab Fees 1,348,586.75 164
628-03 Other Service Income-Research & Instruction Related Fee 976,134.00 164
628-06 Other Service Income-Software installation 194,897.00 161
628-07 Other Service Income-(Student Fees) 153,740.00 164
628-08 Other Service Income-ID Fees/ID Processing/ID Validation 489,647.00 164
628-09 Other Service Income-(Evaluation Fee, Examination Fees, Load Revision, etc.) 825,447.00 164
628-10 Other Service Income-MICEL Income 450,100.00 164
628-11 Other Service Income-MICEL Tuition 0.00 161
628-13 Other Service Income-Guidance fee 438,766.00 164
628-14 Other Service Income-Misc. (CHED) 87,750.00 164
628-17 Other Service Income-Technology fee 924,633.40 164
628-18 Other Service Income-Internet Fees 2,334,840.00 164
629-01 Fines and Penalties-Service Income 128,955.00 164
632-01 Income from Canteen Operations 10,000.00 164
642-02 Rental of Caps, Gowns, Books, and Equipment 233,496.83 164
642-02 Rental of Caps, Gowns, Books, and Equipment 3,600.00 161
642-03 Rental of Building, Tennis Court, Spaces, and Facilities 260,000.00 164
642-04 Rent Income-Hostel Room Rental 107,730.00 161
642-06 Rental Income - IDS Canteen/CBA Business Center 637,654.90 164
642-08 Rental Income - SGS Dormitory 669,350.00 164
643-02 Sales Revenue-Bamboo Craft 30,530.00 164
644-01 Tuition Fees 41,077,095.09 164
651-01 Subsidy Income from National Government 450,399,549.09
662-01 Income fr. Grants & Donations 51,573,123.82
662-01 Income fr. Grants & Donations 200,660.00 164
662-01 Income fr. Grants & Donations 21,500.00 161
664-01 Interest Income 698,679.69 164
664-01 Interest Income 1,920.54 161
666-01 Sale of Confiscated/Abandoned/Seized Goods and Properties 114,636.20 164
678-03 Miscellaneous Income-Hinaplanon lot 20,124.62 164
678-04 Miscellaneous Income - Light, Power and Water 358,854.00 164
678-05 Miscellaneous Income -Other Income 7,435.00 164
678-07 Miscellaneous Income - LET Review 579,750.00 161
678-08 Miscellaneous Income-Wellness Program 20,210.00 164
682-01 Gain/ Loss On Sale of Disposed Assets 352,365.77 164
684-01 Prior Years' Adjustments 620,109.43 102
684-01 Prior Years' Adjustments 4,821,660.53 164
684-01 Prior Years' Adjustments 4,879.82 161
687-01 Payment for lost equipt., books, others 10,602.70 164
EXPENSES
701-01 Salaries and Wages-Regular 178,597,236.48
701-01 Salaries and Wages-Regular (3,248.00) 161
701-02 Salary Differential 224,167.81
701-04 Salary Differential 2nd Tranche 3,248.00 161
705-01 Salaries and Wages-Casual 9,476,662.79
Page 78 of 207
705-01 Salaries and Wages-Casual 0.00 164
706-01 Salaries and Wages-Contractual 4,190,216.90
711-01 PERA-Personnel Economic Relief Allowance 11,154,828.03
711-02 PERA-Personnel Economic Relief Allowance (Casual/Contractual) 1,412,816.16
712-01 ADCOM-Additional Compensation 954.55
713-01 Representation Allowance(RA) 1,196,666.65
714-01 Transportation Allowance(TA) 1,196,666.66
715-01 Clothing/Uniform Allowance 3,855,000.00
715-02 Clothing/Uniform Allowance (Casual) 545,000.00
715-03 Clothing/Uniform Allowance (Contractual) 75,000.00
716-01 Subsistence, Laundry and Quarter Allowance 87,524.51
716-02 Subsistence, Laundry and Quarter Allowance (Casual) 17,101.29
720-01 Honoraria 22,500.00
722-01 Longetivity Pay 4,273.62
724-01 Cash Gift 1,915,000.00
724-02 Cash Gift - Casual 312,500.00
724-03 Cash Gift - Contractual 57,500.00
725-01 Year End Bonus 12,756,052.50
725-02 Year End Bonus - Casual 863,961.50
725-03 Year End Bonus - Contractual 226,744.50
731-01 Life & Retirement Insurance Contributions 19,988,286.50
732-01 PAG-IBIG Contribution 604,200.00
733-01 PHILHEALTH Contribution 1,630,387.50
734-01 ECC Contribution 549,741.78
742-01 Terminal Leave Benefits 4,544,688.83
749-02 Other Personnel Benefits-Faculty Stipend 24,000.00
749-04 Other Personnel Benefits-Loyalty 395,000.00
749-08 Other Personnel Benefits-Productivity Incentive Bonus 1,814,600.00
749-12 Other Personnel Benefits-IGP Incentive 181,416.64 161
751-01 Traveling Expenses-Local 2,105,986.93
751-01 Traveling Expenses-Local 765,164.34 164
751-01 Traveling Expenses-Local 3,250.00 161
752-01 Traveling Expenses-Foreign 49,540.00 164
753-01 Training Expenses 1,863,059.69
753-01 Training Expenses 773,496.73 164
754-01 Scholarship Expenses 2,994,945.05
755-01 Office Supplies Expenses 566,782.84 164
755-01 Office Supplies Expenses 78,329.00 161
756-01 Accountable Forms Expenses 87,500.00
760-01 Medical, Dental, & Lab.Supplies Expense 0.00
760-01 Medical, Dental, & Lab.Supplies Expense 50,047.10 164
760-02 Medical, Dental, & Lab.Supplies Expense-Clinic 131,036.25 164
760-03 Laboratory Supplies Expense-Academic 41,816.00 164
761-01 Gasoline, Oil & Lubricant Expenses 214,976.93 164
765-01 Other Supplies Expenses 462,980.30 164
766-01 Water Expenses 619,615.62
767-01 Electricity Expenses 10,844,804.52
767-01 Electricity Expenses 1,209.35 164
768-01 Cooking Gas Expenses 12,986.00 164
771-01 Postage and Deliveries 3,154.40 164
772-01 Telephone Expenses-Landline 6,703.84 164
773-01 Telephone Expenses (Mobile) 560,547.70 164
773-01 Telephone Expenses (Mobile) 2,000.00 161
774-01 Internet Expenses 1,258,016.22
Page 79 of 207
774-01 Internet Expenses 334,627.13 164
775-01 Cable, Satelite,Telegraph & Radio Expenses 8,460.00
775-01 Cable, Satelite,Telegraph & Radio Expenses 532.00 164
778-01 Membership Dues & Contribution to Organization 22,500.00 164
780-01 Advertising Expenses 61,741.60 164
780-01 Advertising Expenses 2,520.00 161
781-01 Printing & Binding Expenses 31,170.00 164
781-01 Printing & Binding Expenses 8,871.00 161
782-01 Rent Expenses 20,000.00 164
783-01 Representation Expenses 345,851.38 164
784-01 Transportation and Delivery Expenses 3,520.00
786-01 Subscription Expenses 431,769.00 164
788-01 Rewards and Other Claims 3,748,000.00
788-01 Rewards and Other Claims 480,000.00 164
791-01 Legal Services 81,364.00
792-01 Auditing Services 35,522.40
795-01 General Services 1,469,845.16 164
795-01 General Services 23,150.00 161
796-01 Janitorial Services 4,362,365.74
796-01 Janitorial Services 333,737.65 164
797-01 Security Services 3,952,428.69
799-01 Other Professional Services 9,126,992.25 164
799-01 Other Professional Services 111,911.80 161
805-01 Repairs & Maintenance- Electrification, Power and Water System 129,000.00 164
811-01 Repairs and Maintenance-Office Buildings 2,111,714.35
811-01 Repairs and Maintenance-Office Buildings 111,508.44 164
811-03 Repairs and Maintenance - Office Buildings Admin 9,674.50
811-07 Repairs and Maintenance - Office Buildings Gymnasium 2,040.00
812-01 Repairs and Maintenance-School Buildings 121,788.10 164
812-02 Repairs and Maintenance-School Buildings CSM 67,562.50
812-02 Repairs and Maintenance-School Buildings CSM 2,552,931.59 164
812-03 Repairs and Maintenance-School Buildings CASS 200,200.34 164
812-04 Repairs and Maintenance-School Buildings CED 8,478.00
812-04 Repairs and Maintenance-School Buildings CED 1,049,500.00 164
812-05 Repairs and Maintenance-School Buildings CBAA 186,180.00 164
812-07 Repairs and Maintenance-School Buildings SET 9,975.97 164
812-09 Repairs and Maintenance-School Buildings CON 7,650.00 164
812-10 Repairs and Maintenance-School Buildings COE 1,158,273.94 164
812-11 Repairs and Maintenance-School Buildings ETC 132,167.40
815-01 Repairs and Maintenance-Other Structures 196,671.24
821-01 Repairs and Maintenance-Office Equipments 92,494.91 164
822-01 Repairs and Maintenance-Furniture & Fixtures 2,200.00 164
823-01 Repairs and Maintenance-IT Equipments and Software 9,970.00 164
829-01 Repairs & Maintenance-Communication Equipt. 1,915.00 164
836-01 Repairs and Maintenance-Technical & Scientific Equipment 40,000.00 164
840-01 Repairs and Maintenance-Other Machineries and Equipment 41,657.40
841-01 Repairs and Maintenance-Motor Vehicle 23,750.00 164
Page 80 of 207
850-01 Repairs & Maintenance-Other Property,Plant & Eqpmnt 4,140.00 164
854-01 Repairs and Maintenance-Artesian Wells, Reservoirs 8,380.00
878-01 Donations 327,160.00 164
883-01 Extraordinary Expenses 20,332.00
884-01 Miscellaneous Expenses 42,204.60 164
891-01 Taxes, Duties & Licences 24,771.71 164
892-01 Fidelity Bond Premiums 180,000.00
893-01 Insurance Expenses 411,585.27
902-01 Depreciation-Land Improvements 615,306.11 164
905-01 Depreciation-Electrification,power & energy structures 177,912.15 164
921-01 Depreciation-Office Equipment 797,769.16 164
922-01 Depreciation-Furniture & Fixtures 1,786,862.31 164
922-01 Depreciation-Furniture & Fixtures 3,308.81 161
923-01 Depreciation-ITEquipment 4,923,006.15 164
923-01 Depreciation-ITEquipment 22,394.68 161
924-01 Depreciation Expense-Library Books 566,402.78 164
929-01 Depreciation-Communication Equipment 88,420.44 164
929-01 Depreciation-Communication Equipment 301.83 161
931-01 Depreciation-Firefighting equipment and accessories 64,305.12 164
931-01 Depreciation-Firefighting equipment and accessories 532.92 161
933-01 Depreciation-Medical, Dental & Laboratory equipment 119,551.61 164
934-01 Dep. Expense- Military & Police Eqpt 20,898.43 164
935-01 Depreciation Expense-Sports Equipment 6,804.52 164
936-01 Depreciation-Technical & Scientific Equipment 1,351,320.62 164
940-01 Depreciation-Other Machineries and Equipment 75,899.51 164
941-01 Depreciation-Motor Vehicle 389,247.51 164
948-01 Depreciation-Other Transportation Equipment 2,641.60 164
950-01 Depreciation-Other Property, Plant and Equipment 1,491,111.81 164
950-01 Depreciation-Other Property, Plant and Equipment 11,330.97 161
969-01 Other Maintenance and Operating Expenses 39,000.00 164
969-02 Other MOOE-Graduation Expenses 374,424.40 164
969-04 Other MOOE-Employees/Students Athletic Expenses 65,460.00 164
969-05 Other MOOE-BOR Expenses 20,000.00
969-07 Other MOOE-Gate Pass/Sticker Printing 19,000.00
969-11 Other MOOE-Reimbursements, etc. 59,381.75 164
969-11 Other MOOE-Reimbursements, etc. 1,573.00 161
969-13 Other MOOE-Charter Day Expenses 61,244.05
969-18 Other MOOE-Foundation Day Expenses 11,665.00 164
969-19 Other MOOE-Praise 600,500.00
969-21 Other MOOE-Cultural activities 25,690.00 164
3,218,680,363.92
Page 81 of 207
REMARKS
Page 82 of 207
Page 83 of 207
Page 84 of 207
Page 85 of 207
If such balances pertain to assets delivered but not recorded, determine the reason for not
recording the transaction & gather the supporting document to warrant the recording of the
asset in the books of account. If these pertain to fixed assets in transit that were coverted to
this account upon implementation of the NGAS Chart of Accounts & w/c remain
undelivered as of 12/31/2013, close the said account to ASD. (pending request for
writeoff)
Page 86 of 207
Page 87 of 207
appropriate income accounts or ASD (per consultation w/ Chief, charge to Due to
Bureaus)
Page 88 of 207
OTHER PAYABLES
Page 89 of 207
Page 90 of 207
Clearance & Certification have separate SL in UACS
Consult!
Consult!
Consult!
Consult!
Consult!
Consult! There's an account for exam fees or Transfer to SF(income from other sources)??
Consult!
Consult!
Consult!
Consult!
Consult!
Consult!
expanded: see predesignated SLs
consult! Per matrix, MI are charged to Other Gains

Power and water have separate GL!
there is an account for Losses!
Deleted account: charge directly to ASD
Account not specified: charge to Other Gains?
Page 91 of 207
Consult! See predesignated SLs. EXPANDED ACCOUNT
Per matrix: Other S&M Exp
Page 92 of 207
Expanded acct: See predesignated SLs
Page 93 of 207
Page 94 of 207
UACS Conversion of Accounts (based on GL Breakdown as of July 2014)
UACS Description
10000000 00 ASSETS
10100000 00 CASH AND CASH EQUIVALENTS
10101000 00 Cash on Hand
10101010 00 Cash - Collecting Officers 102-01
102-02
10101020 00 Petty Cash 104-01
10102000 00 Cash in Bank - Local Currency
10102020 00 Cash in Bank - Local Currency, Current Account
10102020 02 Cash in Bank - Local Currency, Current Account- Amanah Bank 111-05
10102020 16 Cash in Bank - Local Currency, Current Account- Development Bank of the Philippines (DBP) 111-37
10102020 24 Cash in Bank - Local Currency, Current Account- Land Bank of the Philippines ( LBP) 111-02
111-07
111-23
111-26
111-28
111-33
111-36
10102040 00 Cash in Bank - Local Currency, Time Deposits
10102040 01 Cash in Bank - Local Currency, Time Deposits- LBP 112-04
112-07
112-08
10102040 02 Cash in Bank - Local Currency, Time Deposits- DBP 112-02
112-03
112-09
112-10
10102040 03 Cash in Bank - Local Currency, Time Deposits- PVB 112-05
112-11
112-12
112-06
10104000 00 Treasury/Agency Cash Accounts
10104040 00 Cash - Modified Disbursement System (MDS), Regular 108-01
10104050 00 Cash - Modified Disbursement System (MDS), Special Account 108-02
10104060 00 Cash - Modified Disbursement System (MDS), Trust 108-03
10200000 00 INVESTMENTS
10203000 00 Financial Assets - Others
10203990 00 Other Investments 197-01
10300000 00 RECEIVABLES
10301000 00 Loans and Receivable Accounts
10301010 00 Accounts Receivable 121-10
121-11
121-12
121-13
121-16
10301011 00 Allowance for Impairment - Accounts Receivable 301-01
10301990 00 Loans Receivable - Others 126-02
10301991 00 Allowance for Impairment - Loans Receivable - Others NEW
10302000 00 Lease Receivable NEW
Page 95 of 207
10302010 00 Operating Lease Receivable 121-14
10302011 00 Allowance for Impairment - Operating Lease Receivable 121-15
10303000 00 Inter-Agency Receivables
10303010 00 Due from National Government Agencies 136-01
10303020 00 Due from Government-Owned and/or Controlled Corporations 137-01
10305000 00 Other Receivables
10305010 00 Receivables - Disallowances/Charges 146-01
146-02
146-03
10305020 00 Due from Officers and Employees 123-03
10305990 00 Other Receivables 144-01
149-03
149-04
149-05
149-06
10305091 00 Allowance for Impairment - Other Receivables new
10400000 00 INVENTORIES
10401000 00 Inventory Held for sale
10401010 00 Merchandise Inventory
10401010 99 Others 154-01
10403000 00 Inventory Held for Manufacturing
10403020 00 Work-In-Process Inventory 152-02
152-03
10404000 00 Inventory Held for Consumption
10404010 00 Office Supplies Inventory 155-01
155-03
10404020 00 Accountable Forms, Plates and Stickers Inventory 156-01
10404070 00 Medical, Dental and Laboratory Supplies Inventory 160-01
10404130 00 Construction Materials Inventory 168-01
10404990 00 Other Supplies and Materials Inventory 159-01
165-01
167-01
10500000 00 INVESTMENT PROPERTY NEW
10501000 00 Land and Buildings
10501010 00 Investment Property, Land
Used to record the cost of land or part of a land held by the owner to earn
rentals or for capital appreciation or both. (See PPSAS for details)
10501011 00 Accumulated Impairment Losses - Investment Property, Land

10501020 00 Investment Property, Buildings
Used to record the cost of building or part of a building held by the owner to
earn rentals or for capital appreciation or both. (See PPSAS for details)
10501021 00 Accumulated Depreciation - Investment Property, Buildings

10501022 00 Accumulated Impairment Losses - Investment Property, Buildings
10600000 00 PROPERTY, PLANT AND EQUIPMENT
10601000 00 Land
Page 96 of 207
10601010 00 Land 201-01
201-02
201-03
201-04
201-05
201-06
201-07
201-08
201-09
201-10
10602000 00 Land Improvements
10602990 00 Other Land Improvements 202-01
202-02
202-03
202-04
202-05
202-06
202-07
202-08
202-09
202-10
202-11
202-12
202-13
202-14
202-15
202-16
202-17
202-18
202-19
202-20
202-21
202-22
202-23
202-24
10602991 00 Accumulated Depreciation - Other Land Improvements 302-01
10602992 00 Accumulated Impairment Losses - Other Land Improvements
10603000 00 Infrastructure Assets
10603040 00 Water Supply Systems 254-01
10603041 00 Accumulated Depreciation - Water Supply Systems 354-01
10603042 00 Accumulated Impairment Losses - Water Supply Systems
10603050 00 Power Supply Systems 205-01
10603051 00 Accumulated Depreciation - Power Supply Systems 305-01
10603052 00 Accumulated Impairment Losses - Power Supply Systems
10604000 00 Buildings and Other Structures
10604010 00 Buildings 211-01
211-02
211-03
211-04
211-05
Page 97 of 207
211-07
211-08
211-09
211-10
211-11
211-12
211-14
211-16
211-17
211-18
211-19
211-20
211-21
211-22
10604011 00 Accumulated Depreciation - Buildings 311-02
311-03
311-04
311-06
311-07
311-08
311-09
311-10
311-11
311-12
311-14
10604012 00 Accumulated Impairment Losses - Buildings new
10604020 00 School Buildings 212-01
212-02
212-03
212-04
212-06
212-07
212-08
212-09
212-10
212-11
212-12
212-13
212-14
212-15
212-17
212-18
212-19
212-20
212-21
212-23
212-24
212-25
212-26
212-27
Page 98 of 207
212-28
212-29
212-30
212-31
212-33
10604021 00 Accumulated Depreciation - School Buildings 312-02
312-04
312-05
312-06
312-07
312-08
312-09
312-10
312-11
312-12
312-13
312-14
312-15
312-16
312-17
312-18
312-19
312-20
312-21
312-22
312-23
312-24
312-25
312-26
10604022 00 Accumulated Impairment Losses - School Buildings new
10604060 00 Hostels and Dormitories 211-13
211-15
10604061 00 Accumulated Depreciation - Hostels and Dormitories 311-13
10604062 00 Accumulated Impairment Losses - Hostels and Dormitories new

10604990 00 Other Structures 215-01
10604991 00 Accumulated Depreciation - Other Structures
10604992 00 Accumulated Impairment Losses - Other Structures
10605000 00 Machinery and Equipment
10605010 00 Machinery 226-01
10605011 00 Accumulated Depreciation - Machinery 326-01
10605012 00 Accumulated Impairment Losses - Machinery
10605020 00 Office Equipment 221-01
221-02
221-03
10605021 00 Accumulated Depreciation - Office Equipment 321-01
10605022 00 Accumulated Impairment Losses - Office Equipment
10605030 00 Information and Communication Technology Equipment 223-01
10605031 00 Accumulated Depreciation - Information and Communication Technology Equipment 323-01
10605032 00 Accumulated Impairment Losses-Information and Communication Technology Equipment
Page 99 of 207
10605070 00 Communication Equipment 229-01
229-02
10605071 00 Accumulated Depreciation - Communication Equipment 329-01
10605072 00 Accumulated Impairment Losses - Communication Equipment
10605080 00 Construction and Heavy Equipment 230-01
10605081 00 Accumulated Depreciation - Construction and Heavy Equipment
10605082 00 Accumulated Impairment Losses - Construction and Heavy Equipment
10605090 00 Disaster Response and Rescue Equipment
10605090 01 Firefighting Equipment and Accessories 231-01
231-02
10605091 00 Accumulated Depreciation - Disaster Response and Rescue Equipment 331-01
10605092 00 Accumulated Impairment Losses - Disaster Response and Rescue Equipment
10605100 00 Military, Police and Security Equipment 234-01
10605101 00 Accumulated Depreciation - Military, Police and Security Equipment 334-01
10605102 00 Accumulated Impairment Losses - Military, Police and Security Equipment
10605110 00 Medical Equipment 233-01
10605111 00 Accumulated Depreciation - Medical Equipment 333-01
10605112 00 Accumulated Impairment Losses - Medical Equipment
10605130 00 Sports Equipment 235-01
10605131 00 Accumulated Depreciation - Sports Equipment 335-01
10605132 00 Accumulated Impairment Losses - Sports Equipment
10605140 00 Technical and Scientific Equipment 236-01
236-02
10605141 00 Accumulated Depreciation - Technical and Scientific Equipment 336-01
10605142 00 Accumulated Impairment Losses - Technical and Scientific Equipment
10605990 00 Other Machinery and Equipment 240-01
10605991 00 Accumulated Depreciation - Other Machinery and Equipment 340-01
10605992 00 Accumulated Impairment Losses - Other Machinery and Equipment
10606000 00 Transportation Equipment
10606010 00 Motor Vehicles 241-01
10606011 00 Accumulated Depreciation - Motor Vehicles 341-01
10606012 00 Accumulated Impairment Losses - Motor Vehicles
10606990 00 Other Transportation Equipment 248-01
10606991 00 Accumulated Depreciation - Other Transportation Equipment 348-01
10606992 00 Accumulated Impairment Losses - Other Transportation Equipment
10607000 00 Furniture, Fixtures and Books
10607010 00 Furniture and Fixtures 222-01
10607011 00 Accumulated Depreciation - Furniture and Fixtures 322-01
10607012 00 Accumulated Impairment Losses - Furniture and Fixtures
10607020 00 Books 224-01
290-02
10607021 00 Accumulated Depreciation - Books 324-01
10607022 00 Accumulated Impairment Losses - Books
10610000 00 Construction in Progress
10610010 00 Construction in Progress - Land Improvements
10610020 00 Construction in Progress - Infrastructure Assets
10610030 00 Construction in Progress - Buildings and Other Structures 264-01
264-04
264-17
264-28
Page 100 of 207
264-34
264-35
264-41
264-42
264-44
264-45
10610040 00 Construction in Progress - Leased Assets
10610050 00 Construction in Progress - Leased Assets Improvements
10699000 00 Other Property, Plant and Equipment
10699990 00 Other Property, Plant and Equipment 250-01
10699991 00 Accumulated Depreciation - Other Property, Plant and Equipment 350-01
10699992 00 Accumulated Impairment Losses - Other Property, Plant and Equipment
10800000 00 INTANGIBLE ASSETS
10801000 00 Intangible Assets
10801010 00 Patents/Copyrights
10801011 00 Accumulated Amortization - Patents/Copyrights
10801020 00 Computer Software
10801021 00 Accumulated Amortization - Computer Software
10801990 00 Other Intangible Assets
10801991 00 Accumulated Amortization - Other Intangible Assets
19900000 00 OTHER ASSETS
19901000 00 Advances
19901010 00 Advances for Operating Expenses 148-01
19901020 00 Advances for Payroll 106-01
19901030 00 Advances to Special Disbursing Officer 103-01
19901040 00 Advances to Officers and Employees 123-01
19902000 00 PREPAYMENTS
19902010 00 Advances to Contractors 181-01
19902020 00 Prepaid Rent 177-01
19902030 00 Prepaid Registration
19902040 00 Prepaid Interest
19902050 00 Prepaid Insurance 178-01
19902990 00 Other Prepayments 182-01
185-01
185-02
185-03
185-04
19903000 00 DEPOSITS
19903010 00 Deposits on Letters of Credit 180-01
180-02
19903020 00 Guaranty Deposits 186-01
19903990 00 Other Deposits
19999990 00 Other Assets 290-01
19999991 00 Accumulated Impairment Losses - Other Assets
20000000 00 LIABILITIES
20100000 00 FINANCIAL LIABILITIES
20101000 00 Payables
20101010 00 Accounts Payable 401-01
Page 101 of 207
20101010 00
401-07
401-13
401-23
401-24
20101020 00 Due to Officers and Employees 403-01
403-02
20200000 00 INTER-AGENCY PAYABLES
20201000 00 Inter-Agency Payables
20201010 00 Due to BIR 412-02
412-03
412-05
20201020 00 Due to GSIS 413-01
20201020 01 Life and Retirement Premium 413-02
20201020 02 ECC 413-16
20201020 03 Salary Loan 413-04
20201020 04 Policy Loan 413-05
413-03
413-06
413-07
413-08
413-09
413-17
413-18
413-19
413-20
20201030 00 Due to Pag-IBIG
20201030 01 Pag-IBIG Premium 414-02
20201030 02 Pag-IBIG Multi-Purpose Loan 414-03
20201030 03 Pag-IBIG Housing Loan 414-04
414-06
20201040 00 Due to PhilHealth 415-01
20201050 00 Due to NGAs 416-01
416-02
416-03
416-05
416-07
416-09
416-10
416-100
416-101
416-102
416-103
416-104
416-11
416-12
416-13
416-14
416-15
416-16
416-17
416-18
Page 102 of 207

416-19
416-21
416-22
416-23
416-24
416-26
416-27
416-28
416-32
416-35
416-36
416-37
416-40
416-42
416-43
416-44
416-45
416-47
416-49
416-50
416-51
416-52
416-53
416-54
416-55
416-56
416-58
416-60
416-61
416-63
416-64
416-66
416-68
416-69
416-70
416-71
416-72
416-74
416-75
416-77
416-79
416-80
416-81
416-82
416-84
416-85
416-86
416-87
416-88
416-89
Page 103 of 207
416-90
416-91
416-92
416-94
416-95
416-96
416-97
416-98
416-99
20201060 00 Due to GOCCs 417-01
20400000 00 TRUST LIABILITIES
20401000 00 Trust Liabilities
20401010 00 Trust Liabilities 439-34
439-50
439-53
439-56
439-57
439-58
439-60
439-61
439-62
439-64
439-65
439-66
439-67
439-69
439-70
439-72
439-73
439-74
439-75
439-76
439-77
439-78
439-79
439-80
439-81
439-83
439-84
439-85
20401040 00 Guaranty/Security Deposits Payable 426-01
20500000 00 DEFERRED CREDITS/UNEARNED INCOME
20501000 00 Deferred Credits
20501990 00 Other Deferred Credits 455-01
29900000 00 OTHER PAYABLES
29999000 00 Other Payables
29999990 00 Other Payables 439-01
439-05
439-06
439-08
Page 104 of 207

439-09
439-14
439-19
439-20
439-23
439-24
439-26
439-30
439-32
439-33
439-36
439-37
439-38
439-40
439-41
439-43
439-68
439-82
424-01
424-02
424-03
424-05
30000000 00 EQUITY
30100000 00 ACCUMULATED SURPLUS/(DEFICIT)
30101000 00 Accumulated Surplus/(Deficit)
30101010 00 Accumulated Surplus/(Deficit) 501-01
684-01
30200000 00 Revaluation Surplus
30300000 00 INTERMEDIATE ACCOUNTS
30301000 00 Intermediate Accounts
30301010 00 Income and Expense Summary 512-01
40000000 00 INCOME
40200000 00 SERVICE AND BUSINESS INCOME
40201000 00 Service Income
40201010 00 Permit Fees
40201010 99 Other Permit Fees 605-01
40201020 00 Registration Fees 606-01
40201040 00 Clearance and Certification Fees
40201040 01 Clearance Fees 613-01
40201040 02 Certification Fees
40201130 00 Processing Fees
40201130 08 Identity Card Fees 628-08
40201130 99 Other Processing Fees 621-01
621-02
40201140 00 Fines and Penalties - Service Income 629-01
40201990 00 Other Service Income 628-02
628-03
628-06
628-07
628-09
Page 105 of 207
628-10
628-11
628-13
628-14
628-17
628-18
40202000 00 Business Income
40202010 00 School Fees
40202010 01 Tuition Fees 644-01
40202010 02 Income Collected from Students 612-01
615-01
615-02
618-01
619-02
619-03
619-05
619-06
40202010 03 Income from Other Sources 624-01
619-04
40202010 99 Other School Fees
40202020 00 Affiliation Fees
40202030 00 Examination Fees
40202040 00 Seminar/Training Fees 622-01
40202050 00 Rent/Lease Income 642-02
642-03
648-07
632-01
642-06
40202090 00 Waterworks System Fees 678-04
40202100 00 Power Supply System Fees
40202130 00 Income from Hostels/Dormitories and Other Like Facilities 642-04
642-08
40202160 00 Sales Revenue
40202160 99 Other Sales 643-02
40202210 00 Interest Income
40202210 01 Interest on NG Deposits
40202210 02 Interest on Advances to GOCCs
40202210 99 Others 664-01
40202230 00 Fines and Penalties - Business Income
40202990 00 Other Business Income
40300000 00 ASSISTANCE AND SUBSIDY
40301000 00 Assistance and Subsidy
40301010 00 Subsidy from National Government 651-01
40400000 00 SHARES, GRANTS AND DONATIONS
40402000 00 Grants and Donations 662-01
40402010 00 Income from Grants and Donations in Cash
40402020 00 Income from Grants and Donations in Kind
40500000 00 GAINS
40501030 00 Gain on Sale of Investment Property
40501040 00 Gain on Sale of Property, Plant and Equipment
Page 106 of 207
40501100 00 Gain on Sale of Intangible Assets
40501990 00 Other Gains 682-01
678-03
678-05
678-07
678-08
687-01
40600000 00 OTHER NON-OPERATING INCOME
40601000 00 Sale of Assets
40601010 00 Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties 666-01
50000000 00 EXPENSES
40200000 00 PERSONNEL SERVICES
50101000 00 Salaries and Wages
50101010 00 Salaries and Wages - Regular
50101010 01 Basic Salary - Civilian 701-01
701-02
701-03
701-04
701-05
50101020 00 Salaries and Wages - Casual/Contractual 703-01
703-02
704-01
705-01
706-01
50102000 00 Other Compensation
50102010 00 Personnel Economic Relief Allowance (PERA)
50102010 01 PERA - Civilian 711-01
711-02
712-01
50102020 00 Representation Allowance 713-01
50102030 00 Transportation Allowance
50102030 01 Transportation Allowance 714-01
50102040 00 Clothing/Uniform Allowance
50102040 01 Clothing/Uniform Allowance - Civilian 715-01
715-02
715-03
50102050 00 Subsistence Allowance 716-01
50102050 01 Subsistence Allowance - Military/Uniformed Personnel 716-02
50102050 02 Subsistence Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 .
50102050 03 Subsistence Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 .
50102050 04 Subsistence Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432 .
50102060 00 Laundry Allowance .
50102060 01 Laundry Allowance - Civilian .
50102060 02 Laundry Allowance - Military/Uniformed Personnel .
50102060 03 Laundry Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 .
50102060 04 Laundry Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 .
50102060 05 Laundry Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432 .
50102070 00 Quarters Allowance .
50102070 01 Quarters Allowance - Civilian .
50102070 02 Quarters Allowance - Military/Uniformed Personnel .
50102070 03 Quarters Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 .
Page 107 of 207

50102070 04 Quarters Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 .
50102070 05 Quarters Allowance Magna Carta Benefits for Public Social Workers under R.A. 9432 .
50102080 00 Productivity Incentive Allowance
50102080 01 Productivity Incentive Allowance - Civilian 717-01
717-02
50102100 00 Honoraria
50102100 01 Honoraria - Civilian 720-01
50102110 00 Hazard Pay (HP)
50102110 01 Hazard Pay 721-01
50102110 02 Hazard Duty Pay - Civilian
50102120 00 Longevity Pay
50102120 01 Longevity Pay - Civilian 722-01
50102130 00 Overtime and Night Pay
50102130 01 Overtime Pay 723-01
50102130 02 Night-shift Differential Pay
50102140 00 Year End Bonus
50102140 01 Bonus - Civilian 725-01
725-02
725-03
50102150 00 Cash Gift
50102150 01 Cash Gift - Civilian 724-01
724-02
724-03
50103000 00 Personnel Benefit Contributions
50103010 00 Retirement and Life Insurance Premiums 731-01
50103020 00 Pag-IBIG Contributions
50103020 01 Pag-IBIG Civilian 732-01
50103030 00 PhilHealth Contributions
50103030 01 PhilHealth Civilian 733-01
50103040 00 Employees Compensation Insurance Premiums
50103040 01 ECIP - Civilian 734-01
50104000 00 Other Personnel Benefits
50104020 00 Retirement Gratuity
50104020 01 Retirement Gratuity - Civilian 740-01
50104030 00 Terminal Leave Benefits
50104030 01 Terminal Leave Benefits - Civilian 742-01
50104990 99 Other Personnel Benefits 749-02
749-04
749-08
749-12
50200000 00 MAINTENANCE AND OTHER OPERATING EXPENSES
50201000 00 Traveling Expenses
50201010 00 Traveling Expenses - Local 751-01
50201020 00 Traveling Expenses - Foreign 752-01
50202000 00 Training and Scholarship Expenses
50202010 00 Training Expenses 753-01
50202020 00 Scholarship Grants/Expenses 754-01
50203000 00 Supplies and Materials Expenses
50203010 00 Office Supplies Expenses 755-01
50203020 00 Accountable Forms Expenses 756-01
50203050 00 Food Supplies Expenses 758-01
Page 108 of 207
50203070 00 Drugs and Medicines Expenses 759-01
50203080 00 Medical, Dental and Laboratory Supplies Expenses 760-01
760-02
760-03
50203090 00 Fuel, Oil and Lubricants Expenses 761-01
50203110 00 Textbooks and Instructional Materials Expenses
50203110 01 Textbooks and Instructional Materials Expenses 763-01
50203110 02 Chalk Allowance
50203120 00 Military, Police and Traffic Supplies Expenses 764-01
50203990 00 Other Supplies and Materials Expenses 765-01
768-01
50204000 00 Utility Expenses
50204010 00 Water Expenses 766-01
50204020 00 Electricity Expenses 767-01
50205000 00 Communication Expenses
50205010 00 Postage and Courier Services 771-01
50205020 00 Telephone Expenses
50205020 01 Mobile 773-01
50205020 02 Landline 772-01
50205030 00 Internet Subscription Expenses 774-01
50205040 00 Cable, Satellite, Telegraph and Radio Expenses 775-01
50206000 00 Awards/Rewards and Prizes
50206010 00 Awards/Rewards Expenses
50206010 01 Awards/Rewards Expenses 779-01
50206010 02 Rewards and Incentives 788-01
50206020 00 Prizes
50210000 00 Confidential, Intelligence and Extraordinary Expenses
50210030 00 Extraordinary and Miscellaneous Expenses 883-01
884-01
50211000 00 Professional Services
50211010 00 Legal Services 791-01
50211020 00 Auditing Services 792-01
50211030 00 Consultancy Services 793-01
50211990 00 Other Professional Services 799-01
50212000 00 General Services
50212010 00 Environment/Sanitary Services
50212020 00 Janitorial Services 796-01
50212030 00 Security Services 797-01
797-02
50212990 00 Other General Services 795-01
50213000 00 Repairs and Maintenance
50213010 00 Repairs and Maintenance - Investment Property
50213020 00 Repairs and Maintenance - Land Improvements
50213030 00 Repairs and Maintenance - Infrastructure Assets
50213030 04 Water Supply Systems 854-01
50213040 00 Repairs and Maintenance - Buildings and Other Structures
50213040 01 Buildings 811-01
811-03
811-07
Page 109 of 207
812-02
812-03
812-04
812-05
812-07
812-09
812-10
812-11
50213040 06 Hostels and Dormitories 811-09
50213050 00 Repairs and Maintenance - Machinery and Equipment
50213050 01 Machinery
50213050 03 ICT Equipment 823-01
50213050 09 Disaster Response and Rescue Equipment 831-01
50213060 00 Repairs and Maintenance - Transportation Equipment
50213060 01 Motor Vehicles 841-01
50213070 00 Repairs and Maintenance - Furniture and Fixtures 822-01
50213990 00 Repairs and Maintenance - Other Property, Plant and Equipment
50215000 00 Taxes, Insurance Premiums and Other Fees
50215010 00 Taxes, Duties and Licenses
50215010 01 Taxes, Duties and Licenses 891-01
50215020 00 Fidelity Bond Premiums 892-01
50215030 00 Insurance Expenses 893-01
50299000 00 Other Maintenance and Operating Expenses
50299010 00 Advertising Expenses 780-01
50299020 00 Printing and Publication Expenses 781-01
50299030 00 Representation Expenses 783-01
50299040 00 Transportation and Delivery Expenses 784-01
50299050 00 Rent/Lease Expenses 782-01
50299050 01 Rents - Buildings and Structures
50299050 02 Rents - Land
50299050 03 Rents - Motor Vehicles
50299050 04 Rents - Equipment
50299050 05 Rents - Living Quarters
50299050 06 Operating Lease
50299050 07 Financial Lease
50299060 00 Membership Dues and Contributions to Organizations 778-01
50299070 00 Subscription Expenses 786-01
50299080 00 Donations 878-01
50299090 00 Litigation/Acquired Assets Expenses
50299990 01 Website Maintenance
50299990 99 Other Maintenance and Operating Expenses 969-01
Page 110 of 207

969-02
969-04
969-05
969-07
969-11
969-13
969-18
969-19
969-21
50300000 00 FINANCIAL EXPENSES
50301000 00 Financial Expenses
50301010 00 Management Supervision/Trusteeship Fees
50301020 00 Interest Expenses
50301020 01 Interest Paid to Non Residents
50301020 02 Interest Paid to Residents other than General Government
50301020 03 Interest Paid to other General Government Units
50301030 00 Guarantee Fees
50301040 00 Bank Charges 971-01
50301050 00 Commitment Fees
50301990 00 Other Financial Charges 979-01
50500000 00 NON-CASH EXPENSES
50501000 00 Depreciation
50501010 00 Depreciation - Investment Property
50501020 00 Depreciation - Land Improvements
50501030 00 Depreciation - Infrastructure Assets
50501030 04 Water Supply Systems
50501040 00 Depreciation - Buildings and Other Structures
50501040 01 Buildings 911-01
50501040 06 Hostels and Dormitories
50501050 00 Depreciation - Machinery and Equipment
50501050 01 Machinery 926-01
50501050 03 ICT Equipment 923-01
50501050 08 Construction and Heavy Equipment
50501050 09 Disaster Response and Rescue Equipment 931-01
50501050 13 Sports Equipment 935-01
50501060 00 Depreciation - Transportation Equipment
50501060 01 Motor Vehicles 941-01
50501060 99 Other Transportation Equipment 948-01
50501070 00 Depreciation - Furniture, Fixtures and Books
50501070 01 Furniture and Fixtures 922-01
Page 111 of 207
50501070 02 Books 924-01
50501990 00 Depreciation - Other Property, Plant and Equipment
50502000 00 Amortization
50502010 00 Amortization - Intangible Assets
50502010 99 Other Intagible Assets
50503000 00 Impairment Loss
50503010 00 Impairment Loss - Financial Assets Held to Maturity
50503020 00 Impairment Loss - Loans and Receivables
50503030 00 Impairment Loss - Lease Receivables
50503060 00 Impairment Loss - Other Receivables
50503070 00 Impairment Loss - Inventories
50503080 00 Impairment Loss - Investment Property
50503090 00 Impairment Loss - Property, Plant and Equipment
50503110 00 Impairment Loss - Intangible Assets
50503990 0 Impairment Loss - Other Assets
50504000 00 Losses
50504010 00 Loss on Foreign Exchange (FOREX)
50504020 00 Loss on Sale of Investments
50504030 00 Loss on Sale of Investment Property
50504040 00 Loss on Sale of Property, Plant and Equipment
50504070 00 Loss on Sale of Intangible Assets
50504080 00 Loss on Sale of Assets
50504090 00 Loss of Assets
50504100 00 Loss on Guaranty
50504990 00 Other Losses
CAPITAL OUTLAY Accounts in UACS appendices are for use in Obligation
Page 112 of 207

Accounts Included REMARKS
Cash-Collecting Officer-Camar B. Dimapingun

Cash-Collecting Officer-Joy A. Aban
Petty Cash Fund
CIB-LCCA-SG CA# 0425

CIB-LCCA-IGP Renting Unit (DBP 0820-033551-030)
CIB-LCCA-CA# 0322-1088-77
CIB-LCCA-SP CA# 0322-1090-24
CIB-LCCA-CA# 0322-1080-10
CIB-LCCA-DOST CA# 0322-1095-55
CIB-LCCA-CA#322-1104-72
CIB-LCCA-DepEd ATEP (Accelarated Teacher Education Program) CA# 0322-1122-11
CIB-LCCA CA#0322-1137-65 CHED-DAP Funds
CIB-LCCA-TD (LBP Acct. No. 0321-2238-85)

CIB-LCCA-TD (LBP-CHED DAP 0321-2237-96)
CIB-LCCA-TD (LBP-CHED DAP 0321-2237-88)
CIB-LCCA-TD (DBP Acct. No. 820-023594-160)
CIB-LCCA-TD (DBP Acct. No. 5-000641-01-09)
CIB-LCCA-TD (DBP-DOST 0820-034449-160)
CIB-LCCA-TD (DBP-CHED 0820-034450-160)
CIB-LCCA-TD (PVB Acct. No. 04505-00087-4)
CIB-LCCA-TD (PVD-045050000930)
CIB-LCCA-TD (PVD-045020000959)
CIB-LCCA-TD (Al-Amanah Islamic Bank 15000015) sub-object code 06 available
Cash-NT,MDS-Regular (232-90005-9)
Cash-NT,MDS-RGTL (232-90020-2)
Cash-NT,MDS-Accounts Payable (232-90019-9 )
Other Investments
Accounts Receivable - Miscellaneous Fee (CHED)

Accounts Receivable - Technology Fee
Accounts Receivable - Research & Instruction Related Fee
Accounts Receivable - Specialized Lab Fee
Accounts Receivable - Light and Power
Allowance for Doubtful Accounts
Loans Receivable Others-STUFAP
Page 113 of 207

Accounts Receivable - IDS Canteen/CBAA Business Center transfer fr A/R
Accounts Receivable - Other Spaces Rentals transfer fr A/R
Due from NGAs

Due from GOCCs
Receivables-Disallowances/Charges
Anniversary Bonus 2011 Disallowance
CNA 2009-2010 Disallowance
Due from Officers and Employees-Anniversary Bonus
Due from Other Funds
Other Receivables-Reneging Fellows
Other Receivables-MSU
Other Receivables-Hammer Construction
Other Receivables-Miscellaneous
Mechandise Inventory predesignated SL
Work-In-Process Inventory-Furniture & Fixtures

Work-In-Process Inventory-Other PPE
Office Supplies Inventory

Office Supplies Inventory-Issued directly to end user
Accountable Forms Inventory
Medical, dental & Lab. Supplies Inventory
Construction Materials Inventory
Maintenance and Supplies Inventory
Other Supplies Inventory
Spare Parts Inventory
Page 114 of 207

Land
Land-Maria Cristina School Site
Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f)
Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.)
Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f)
Land-MILO Site
Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f)
Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f)
Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201
Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f)
Land Improvements
Land Improvements-In transit
Land Improvements-Ground Beautification
Land Improvements-Asphalting of Pathways
Land Improvements-Transformer Platform
Land Improvements-Campus Electrical Installation
Land Improvements-Perimeter Fence with Interlink Wire
Land Improvements-Water System
Land Improvements-Campus Road & Gutter
Land Improvements-Drainage System
Land Improvements-Deep well
Land Improvements-Landscaping of CED Premises
Land Improvements-Landscaping of COE Premises
Land Improvements-Frontage Fence, Gate & Guard House
Land Improvements-Passenger Shed
Land Improvements-Basketball and Tennis Court
Land Improvements-Installation of Electrical Distribution
Land Improvements-Tennis Balley Court
Land Improvements-Hinaplanon Property
Land Improvements-Covered Walk Pavement
Land Improvements-Others
Land Improvements-Drainage Canal HOSTEL - IDS
Land Improvements-Mini Pond
Land Improvements-Boardroom Landscaping
Accumulated Depreciation-Land Improvements
Artesian Wells, Pumping Station & Condults

Accumulated Depreciation-Artesian Well, Pumping Statn.
Electrification and Power Equipment

Accumulated Dep.-Electrification, power & energy structures
Office Buildings
Office Buildings-Administration Building
Office Buildings-ROTC & PPD Building
Office Buildings-Three Storey Library Building
Office Buildings-Security Office
Page 115 of 207
Office Buildings-Institute Clinic
Office Buildings-Multi-Purpose Gymnasium
Office Buildings-MSU-IIT Guardhouse
Office Buildings-MILO Building
Office Buildings-Board Room
Office Buildings-GSIS Condominium Building(Manila)
Office Buildings-Bamboo Technology Research Center
Office Buildings-Guidance Office
Office Buildings-SPMD Warehouse
Office Buildings-On-line Learning Office(MAin CAnteen Extn.)
Office Buildings-MSU CAnteen Extn. transfer to I/P ?
Office Buildings-AMMEI
Office Buildings-IPAD Building
Office Buildings-Business Center Building transfer to I/P ?
Accumulated Depreciation-Admin Building
Accumulated Depreciation-ROTC,PPD Building
Accumulated Depreciation-Three Storey Library Building
Accumulated Depreciation-Supply Office(Old)
Accumulated Depreciation-Institute Clinic
Accumulated Depreciation-Multi Purpose Gym.
Accumulated Depreciation-MSU-IIT Guardhouse
Accumulated Depreciation-MILO Building
Accumulated Depreciation-Board Room
Accumulated Depreciation-GSIS Condominium Building
Accumulated Depreciation-Bamboo Tech. Research Bldg.
School Buildings
School Buildings-Upgrading of COE & CSM Building
School Buildings-Chemistry Annex Building
School Buildings-H.S. Faculty Room(6 room Maqrcos type)
School Buildings-Old Administration Building
School Buildings-Management Technology Building
School Buildings-Ceramics Laboratory
School Buildings-College of Arts & Social Sciences
School Buildings- High School Laboratory
School Buildings-High School Complex
School Buildings-School of Arts & Sciences Laboratory
School Buildings-Girls Trade Annex Building
School Buildings-Ceramics Building
School Buildings-Eng'g Technology Workshop
School Buildings-School of Management Technology 2
School Buildings-2 Storey Girl''s Trade Building
School Buildings-Automotive Tech. Laboratory Ext.
School Buildings-College of Science & Mathematics
School Buildings-College of Engineering bldg.
School Buildings-Temporary Furniture & Cabinet Making
School Buildings- College of Arts & Social Sciences Ext.
School Buildings-College of Science & Math. Ext.
School Buildings-Charcoal Kiln Shed of COE
School Buildings-Engineering Technology Complex
Page 116 of 207
School Buildings- College of Education
School Buildings-College of Buisiness Administration Bldg.
School Buildings-PE
School Building-High School Building
School Building-Nursing rooms
Accumulated Depreciation-HS Faculty Room
Accumulated Depreciation-SET Bldg (Old Admin Bldg)
Accumulated Depreciation-School of Mgnt. Tech. Bldg.
Accumulated Depreciation-Ceramics Laboratory
Accumulated Depreciation-Old CASS Bldg.
Accumulated Depreciation-HS Laboratory
Accumulated Depreciation-HS Complex
Accumulated Depreciation-CASS Laboratory
Accumulated Depreciation-Girl''s Trade Building
Accumulated Depreciation-Ceramics Bldg.
Accumulated Depreciation-SET Building OLD
Accumulated Depreciation-HS Practical Arts Bldg.
Accumulated Depreciation-SMT 2
Accumulated Depreciation-2 Storey Girl''s Trade Bldg.
Accumulated Depreciation-Automotive Tech Lab
Accumulated Depreciation-CSM Building
Accumulated Depreciation-COE- Building
Accumulated Depreciation-Temporary 6 Rooms Classroom Bldg.
Accumulated Depreciation-Temp. Furniture and Cabinet Making Bldg.
Accumulated Depreciation-CASS Extension
Accumulated Depreciation-CSM Extension
Accumulated Depreciation-Charcoal Kiln Shed of COE Bldg.
Accumulated Depreciation-HS Bldg
Accumulated Depreciation-HS Workshop Bldg.
Office Buildings- Executive House transfer fr O/B

Office Buildings-SGS Dormitory transfer fr O/B
Accumulated Depreciation-Executive House
Other Structure
Machineries
Accumulated Depreciation-Machineries
Office Equipment
Office Equipment-Salvage Value of dropped assets waiting for disposal
Office Eqpt.-SV of Dropped OE(164)
Accumulated Depreciation-Office Equipment
IT Equipment & Software

Accumulated Depreciation-IT Equipment
Page 117 of 207

Communication Equipment
Communication Equipment-Salvage value of dropped assets waiting for disposal
Accumulated Depreciation-Com.Equipt.
Construction & Heavy Equipmt
Fire Fighting Equip. & Accessories

Fire Fighting Equipt. & Accessories-Salvage Value of Dropped Assets Waiting for Disposal
Accumulated Depreciation-Fire Fighting Equipt.
Military and Police Equipment

Accumulated Depreciation-Military & Police Equipt.
Medical, Dental & Lab. Equipt.

Accumulated Depreciation-Medical, Dental & Lab. Equipt.
Sports Equipment
Accumulated Depreciation-Sports Equipment
Technical & Scientific Equipment

Technical & Scientific Equipment-Donated Items
Accumulated Depreciation-Tech. & Scientific Equipt.
Other Machineries and Equipment

Accumulated Depreciation-Other Machineries & Equipt.
Motor Vehicles
Accumulated Depreciation-Motor Vehicles.
Other Transportation Equipment

Accumulated Depreciation-Other Transportation Equipment
Furniture & Fixtures

Accumulated Depreciation-Furniture & Fixtures
Library Books-Books
Other Assets - E-Books
Accumulated Depreciation-Library Books
Construction in Progress
Construction in Progress-Dormitory
Construction in Progress-Information Communication and Technology Center
Construction in Progress-4 Storey Academic Bldg.
Page 118 of 207
Construction in Progress - PPD Building
Construction in Progress - CSM Trash Storage House
Construction in Progress-COE Annex
Construction in Progress-Admin Building Expansion
Construction in Progress-Multi-Species Fish Hatchery
Construction in Progress-Hinaplanon MRF Building
Other Property, Plant & Equipment

Accumulated Depreciation-Other PPE
Advances to Officers and Employees

Payroll Fund
Cash Disbursing Officers
Due from Officers and Employees - Cash Advances
Advances to Constractors
Prepaid Rent
Prepaid Insurance
Deferred Charges
Other Prepaid Expenses
Other Prepaid Expenses-Subscriptions
Other Prepaid Expenses-Internet Domain Name registration
Other Prepaid Expenses-Software Subscription
Deposit on Letters of Credit

Deposit on Letters of Credit-c/o Prof. Lambino
Guaranty Deposits - Deposit for Containers
Other Assets
Accounts Payable
Page 119 of 207
Accounts Payable-IT Eqpt. & Software
Accounts Payable-Other PPE
Accounts Payable-Other maintenance & Operating Exp.
Accounts Payable-Stale Checks
Due to Officers and Employees
Due to Officers and Employees-Stale Checks
Due to BIR Withholding Tax Payables

Due to BIR-VAT, 5% & 3%
Due to BIR-VAT, 2% & 1%
Due to GSIS
Due to GSIS-Life and Retirement Insurance Premiums
Due to GSIS-Employees compensation
Due to GSIS-Salary Loan Installments
Due to GSIS Policy Loan Installments
Due to GSIS-UOLI Premiums
Due to GSIS-UOLI Installments
Due to GSIS-Real Estate Loan Installments
Due to GSIS-Emergency Loan
Due to GSIS-SOS Loan
Due to GSIS-Cash Advance(ECARD)
Due to GSIS-Consolidated Loan
Due to GSIS - UMID Cash Advance
Due to GSIS-Educational Assistance Loan (EAL)
Due to Pag-ibig-Contribution
Due to Pag-ibig-MPL Installments
Due to Pag-ibig- Housing/Lot Loan Installments
Due to Pag-ibig - Calamity Loan Installment
Due to PHILHEALTH
Due to Other NGAs
Due to Other NGAs-DA/BFAR
Due to Other NGAs-CHED Interest Earned
Due to Other NGAs-CA# 5582-820-2-DBP
Due to Other NGAs-National Computer Center
Due to Other NGAs-College of Medicine
Due to Other NGAs-DOST-Interest Earned
Due to Other NGAs-DAP Fund Interest Income
Due to Other NGAs-NorMin CoHRD c/o Dr. Bracamonte
Due to Other NGAs-DOST-GIA Phil. LiDAR2
Due to Other NGAs-DOST-GIA Phil. LiDAR1
Due to Other NGAs-UNESCO c/o Prof. E. Metillo
Due to Other NGAs-DOST PCASTRD-IDP
Due to Other NGAs-DOST-S&T Data Base Project
Due to Other NGAs-DOST-LRC
Due to Other NGAs-DOST-PCASTRD Institutional Bldg. Fund
Due to Other NGAs-DOST-TAPI Bamboo Tech.
Due to Other NGAs-DOST-SEI
Due to Other NGAs-DOST-TAPI
Due to Other NGAs-DOST-R&D Symposium
Page 120 of 207

Due to Other NGAs-DOST-PCASTRD-ATD
Due to Other NGAs-PCASTRD-NLP
Due to Other NGAs-PCASTRD- TDDSS
Due to Other NGAs-DOST Phil. Council For Health Research & Dev.
Due to Other NGAs-PCASTRD HRIDD Chem
Due to Other NGAs-DOST PCASTRD HRIDD-Physics
Due to Other NGAs-DOST ERDT-Scholarship
Due to Other NGAs-DOST PCARRD-FITS
Due to other NGAs-DOST Research Grant-F.Teves
Due to Other NGAs-DOST Expert Pool CA# 0763
Due to Other NGAs-NCCA(Nat''l Commission for Culture & Arts) IPAG
Due to Other NGAS-CHED Congressional Scholarship
Due to Other NGAs-Commission Research
Due to other NGAs-Commission on Info. & Communication Tech.
Due to Other NGAs-UP Diliman EEE
Due to Other NGAs-CHED COE CA# 0322-1080-10
Due to Other NGAs-CHED MAEP
Due to Other NGAs-CHED-ZRC
Due to Other NGAs-CHED-ZRC,Comprehensive Cost Analysis
Due to Other NGAs-CHED ZRC Dr R. Paluga
Due to Other NGAs-CHED ZRC Dr. N. Gaquing
Due to Other NGAs-CHED ZRC Dr R. Eballe
Due to Other NGAs-CHED ZRC Dr. S. Canoy
Due to Other NGAs-CHED ZRC Dr M. Carmona
Due to Other NGAs-CHED ZRC Dr F. Teves
Due to Other NGAs-CHED ZRC E. Quiao
Due to Other NGAs-CHED Scholars
Due to other NGAs-CHED-FDP CA#322-1080-10
Due to Other NGAs-CHED-HEI Research Program Award
Due to Other NGAs-CHED Substitute Fund
Due to Other NGAs-CHED-FDP-Admin Cost
Due to Other NGAs-CHED-S A F E Loan
Due to Other NGAs-Phil.Rice -Characterization of Morphological Diversity
Due to Other NGAs-Phil.Rice -Geometric Morphometric Analysis of Population
Due to Other NGAs-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice Complex
Due to Other NGAs-Financial Assistance for completion of Call center
Due to Other NGAs-DepEd ATEP (Accelarated Teacher Education Program)
Due to Other NGAs-DED-IPDM
Due to Other NGAs-CHED Biodiversity Research Project
Due to Other NGAs-CHED-Res. Project of Dr. Uy and Dr. Rivera
Due to Other NGAs-DOST-PCASTRD (Eye C Program)
Due to Other NGAs-OPAPP-IPDM
Due to Other NGAs-DOST-PCIEERD -Dr. Ryan Balili
Due to Other NGAs-DOH Research Grant-F.Teves
Due to Other NGAs-BFAR Mangrove c/o A. Responte
Due to Other NGAs-DOST-PCHRD c/o Dr. Mylene Uy
Due to Other NGAs-DOST-ASTHRDP
Due to Other NGAs-DOST-PCIEERD-Itao
Due to Other NGAs-DOST-PCIEERD-Anacleto
Due to Other NGAs-CHED DAP Funds 2012
Page 121 of 207
Due to Other NGAs-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan
Due to Other NGAs-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves
Due to Other NGAs-NRCP Research Project-Prof. Bracamonte
Due to Other NGAs-WorldFish AAS
Due to Other NGAs-Project Climate Twin Phoenix
Due to Other NGAs-Commission on Audit
Due to Other NGAs-DOST PCHRD c/o Stephen Fajardo
Due to Other NGAs-DOST PCHRD c/o Alita Roxas
Due to Other NGAs-DOST PCHRD c/o Lady Marapao
Due to Other GOCCs-NHMFC(National Home & Mortgage Fund)
Other Payables-MSU SASE

Other Payables-Research Collaboration Fund
Other Payables-PHINMA
Other Payables - SGS and Other Undergrad Thesis Proposal and Dissertation
Other Payables-Bidders fee
Other Payables-Coco Foundation Scholarship/CIBAC
Other Payables-World Links - CED
Other Payables-Donation fr. Engr.J. Bacolod Jr for Prof.Chair
Other Payables-Donation fr.Shell (STEP)or Prof.chair
Other Payables-BAR
Other Payables - CSM Thesis Proposal and Dissertation
Other Payables - Nursing Thesis Proposal and Dissertation
Other Payables - BERS-CED
Other Payables - CHED Admin Cost
Other Payables - Mariwasa Siam Ceramics (Scholarship)
Other Payales - UNESCO ICT Project
Other Payables-CED 2010 Outstanding Ext. Award-HEI
Other Payables - ABAMIN
Other Payables-Orange & Bronze Scholarship
Other Payables-NSTP Funds
Other Payables-IDS Augmentation Fee
Other Payables-JV Ejercito Scholarship
Other Payables-GMA Scholarship
Other Payables-ACT TEACHER Partylist Scholarship
Other Payables-ILPI Funds
Other Payables-Taganito HPAL Nickel Corporation
Other Payables-Metrobank Access II Foundation
Other Payables-Legal Interest c/o Legal Office
Guaranty Deposit Payable
Other Deferred Credits
Other Payables
Other Payables-Provident Fund
Other Payables-Philam Life Insurance
Other Payables-Travelers Life
Page 122 of 207

Other Payables-Insular Life Insurance
Other Payables-EICI
Other Payables-Students Loan Fund
Other Payables-AMSLA
Other Payables-FSC
Other Payables-Gymnasium
Other Payables-ALIMONY
Other Payables-Students Gov't CA# 0425
Other Payables-Students Publication CA# 322-1090-24
Other Payables-ANTEU
Other Payables-AITA
Other Payables-FASSET
Other Payables-Contractors Deposit
Other Payables-AMME
Other Payables-Bamboo Craft CA# 0687
Other Payables-Rural Bank of Initao
Other Payables - Land Bank Salary Loan
Intellectual Property Commercialization (IPC)
Due To Other Funds
Due to Other Funds - Liquidated Damages
Due to Other Funds - Medical Disallowance
Due to Other Funds - Income from Fines and Penalties
Government Equity
Prior Years' Adjustments
Income & Expense Summary
Permit Fees
Registration Fees
Clearance and Certification Fee
Other Service Income-ID Fees/ID Processing/ID Validation

Processing Fee
Processing Fee-Registrar's Mailing and Handling Charges
Fines and Penalties-Service Income
Other Service Income-Computer Lab Fees
Other Service Income-Research & Instruction Related Fee
Other Service Income-Software installation
Other Service Income-(Student Fees)
Other Service Income-(Evaluation Fee, Examination Fees, Load Revision, etc.)
Page 123 of 207
Other Service Income-MICEL Income
Other Service Income-MICEL Tuition
Other Service Income-Guidance fee
Other Service Income-Misc. (CHED)
Other Service Income-Technology fee
Other Service Income-Internet Fees
Tuition Fees
Athletic and Cultural Fees
Diploma, Diploma Jacket and Other Graduation Fees
Application for Graduation Fees
Library Fees/ Bar Code/Borrower''s Card
Medical/Dental Fee
Laboratory Fees
Medical Dental & Laboratory fees-Specialized Lab. fee
R L E Fee
Transcript of Records Fees
Facilities Fees
Seminar/Training Fees
Rental of Caps, Gowns, Books, and Equipment
Rental of Building, Tennis Court, Spaces, and Facilities
Other Business Income-Equipment Rental
Income from Canteen Operations
Rental Income - IDS Canteen/CBA Business Center
Miscellaneous Income - Light, Power and Water
Rent Income-Hostel Room Rental

Rental Income - SGS Dormitory
Sales Revenue-Bamboo Craft
Interest Income
Subsidy Income from National Government
Income fr. Grants & Donations
Page 124 of 207

Gain/ Loss On Sale of Disposed Assets
Miscellaneous Income-Hinaplanon lot
Miscellaneous Income -Other Income
Miscellaneous Income - LET Review
Miscellaneous Income-Wellness Program
Payment for lost equipt., books, others
Sale of Confiscated/Abandoned/Seized Goods and Properties
Salaries and Wages-Regular

Salary Differential
Monetization
Salary Differential 2nd Tranche
Salary Differential 3rd Tranche
Salaries and Wages-Part Time
Salaries and Wages-Student Labor
Salaries and Wages-Substitute
Salaries and Wages-Casual
Salaries and Wages-Contractual
PERA-Personnel Economic Relief Allowance

PERA-Personnel Economic Relief Allowance (Casual/Contractual)
ADCOM-Additional Compensation
Representation Allowance(RA)
Transportation Allowance(TA)
Clothing/Uniform Allowance
Clothing/Uniform Allowance (Casual)
Clothing/Uniform Allowance (Contractual)
Subsistence, Laundry and Quarter Allowance
Subsistence, Laundry and Quarter Allowance (Casual)
Page 125 of 207

Productivity Incentive Benefit
Productivity Enhancement Pay
Honoraria
Hazard Pay
Longetivity Pay
Overtime & Night Pay
Year End Bonus

Year End Bonus - Casual
Year End Bonus - Contractual
Cash Gift
Cash Gift - Casual
Cash Gift - Contractual
Life & Retirement Insurance Contributions
PAG-IBIG Contribution
PHILHEALTH Contribution
ECC Contribution
Retirement Benefit-Civilian
Terminal Leave Benefits
Other Personnel Benefits-Faculty Stipend

Other Personnel Benefits-Loyalty
Other Personnel Benefits-Productivity Incentive Bonus
Other Personnel Benefits-IGP Incentive
Traveling Expenses-Local
Traveling Expenses-Foreign
Training Expenses
Scholarship Expenses
Office Supplies Expenses

Accountable Forms Expenses
Food Supplies Expense
Page 126 of 207
Drugs and Medicines Expenses
Medical, Dental, & Lab.Supplies Expense
Medical, Dental, & Lab.Supplies Expense-Clinic
Laboratory Supplies Expense-Academic
Gasoline, Oil & Lubricant Expenses
Textbooks and Instructional Materials Supplies
Military and Police Supplies

Other Supplies Expenses
Cooking Gas Expenses
Water Expenses
Electricity Expenses
Postage and Deliveries
Telephone Expenses (Mobile)

Telephone Expenses-Landline
Internet Expenses
Cable, Satelite,Telegraph & Radio Expenses
Awards and Indemnites

Rewards and Other Claims
Extraordinary Expenses
Miscellaneous Expenses
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
Janitorial Services
Security Services
Security Services (Tanod)
General Services
Repairs & Maintenance- Land Improvements
Repairs and Maintenance-Artesian Wells, Reservoirs

Repairs & Maintenance- Electrification, Power and Water System
Repairs and Maintenance-Office Buildings

Repairs and Maintenance - Office Buildings Admin
Repairs and Maintenance - Office Buildings Gymnasium
Page 127 of 207
Repairs and Maintenance-School Buildings
Repairs and Maintenance-School Buildings CSM
Repairs and Maintenance-School Buildings CASS
Repairs and Maintenance-School Buildings CED
Repairs and Maintenance-School Buildings CBAA
Repairs and Maintenance-School Buildings SET
Repairs and Maintenance-School Buildings CON
Repairs and Maintenance-School Buildings COE
Repairs and Maintenance-School Buildings ETC
Repairs and Maintenance - Office Buildings HOSTEL
Repairs and Maintenance-Other Structures
Repairs and Maintenance-Office Equipments

Repairs and Maintenance-IT Equipments and Software
Repairs & Maintenance-Communication Equipt.
Repairs and Maintenance Expense - Fire Fighting Equipment
Repairs & Maintenance-Military & Police Equipment
Repairs & Maintenance-Medical, Dental & Lab. Eqpt.
Repairs and Maintenance-Technical & Scientific Equipment
Repairs and Maintenance-Other Machineries and Equipment
Repairs and Maintenance-Motor Vehicle

Repairs and Maintenance-Furniture & Fixtures
Repairs & Maintenance-Other Property,Plant & Eqpmnt
Taxes, Duties & Licences

Fidelity Bond Premiums
Insurance Expenses
Advertising Expenses
Printing & Binding Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent Expenses Expanded!
Membership Dues & Contribution to Organization

Subscription Expenses
Donations
Other Maintenance and Operating Expenses
Page 128 of 207

Other MOOE-Graduation Expenses
Other MOOE-Employees/Students Athletic Expenses
Other MOOE-BOR Expenses
Other MOOE-Gate Pass/Sticker Printing
Other MOOE-Reimbursements, etc.
Other MOOE-Charter Day Expenses
Other MOOE-Foundation Day Expenses
Other MOOE-Praise
Other MOOE-Cultural activities
Bank Charges
Other Financial Charges
Depreciation-Land Improvements
Depreciation-Electrification,power & energy structures
Depreciation-Office Buildings
Depreciation-School Buildings
Depreciation-Other Sructures
Depreciation-Machineries
Depreciation-Office Equipment
Depreciation-ITEquipment
Depreciation-Communication Equipment
Depreciation-Firefighting equipment and accessories

Dep. Expense- Military & Police Eqpt
Depreciation-Medical, Dental & Laboratory equipment
Depreciation Expense-Sports Equipment
Depreciation-Technical & Scientific Equipment
Depreciation-Other Machineries and Equipment
Depreciation-Motor Vehicle
Depreciation-Other Transportation Equipment
Depreciation-Furniture & Fixtures

Page 129 of 207
Depreciation Expense-Library Books
Depreciation-Other Property, Plant and Equipment
Page 130 of 207

MINDANAO STATE UNIVERSITY - ILIGAN INSTITUTE OF TECHNOLOGY
UACS Conversion of Accounts (based on GL Breakdown as of July 2014)
UACS Description
10000000 00 ASSETS
10100000 00 CASH AND CASH EQUIVALENTS
10101000 00 Cash on Hand
10101010 00 Cash - Collecting Officers
10101010 01 Cash - Collecting Officers - Camar B. Dimapingun
10101010 02 Cash - Collecting Officers - Joy A. Aban
10101020 00 Petty Cash
10101020 01 Petty Cash
10102000 00 Cash in Bank - Local Currency
10102020 00 Cash in Bank - Local Currency, Current Account
10102020 02 Cash in Bank - Local Currency, Current Account- Amanah Bank
10102020 02 - 01 CIB-LCCA-Amanah 0425 STUDENT GOVERNMENT
10102020 16 Cash in Bank - Local Currency, Current Account- Development Bank of the Philippines (DBP)
10102020 16 - 01 CIB-LCCA-DBP 0820-033551-030 IGP RENTING UNIT
10102020 24 Cash in Bank - Local Currency, Current Account- Land Bank of the Philippines ( LBP)
10102020 24 - 01 CIB-LCCA-LBP 0322-1088-77 INCOME
10102020 24 - 02 CIB-LCCA-LBP 0322-1090-24 STUDENT PUBLICATION
10102020 24 - 03 CIB-LCCA-LBP 0322-1080-10 CHED
10102020 24 - 04 CIB-LCCA-LBP 0322-1095-55 DOST
10102020 24 - 05 CIB-LCCA-LBP 0322-1104-72 IGP
10102020 24 - 06 CIB-LCCA-LBP 0322-1122-11 DEPED ATEP
10102020 24 - 07 CIB-LCCA-LBP 0322-1137-65 CHED DAP
10102040 00 Cash in Bank - Local Currency, Time Deposits
10102040 01 Cash in Bank - Local Currency, Time Deposits- LBP
10102040 01 - 01 CIB-LCTD-LBP 0321-2238-85
10102040 01 - 02 CIB-LCTD-LBP-CHED DAP 0321-2237-96
10102040 01 - 03 CIB-LCTD-LBP-CHED DAP 0321-2237-88
10102040 02 Cash in Bank - Local Currency, Time Deposits- DBP
10102040 02 - 01 CIB-LCTD-DBP 820-023594-160
10102040 02 - 02 CIB-LCTD-DBP 5-000641-01-09
10102040 02 - 03 CIB-LCTD-DBP-DOST 0820-034449-16
10102040 02 - 04 CIB-LCTD-DBP-CHED 0820-034450-160
10102040 03 Cash in Bank - Local Currency, Time Deposits- PVB
10102040 03 - 01 CIB-LCTD-PVB 04505-000874
10102040 03 - 02 CIB-LCTD-PVD 04505-0000930
10102040 03 - 03 CIB-LCTD-PVD 04502-0000959
10102040 06 Cash in Bank - Local Currency, Time Deposits- Amanah Bank
10102040 06 - 01 CIB-LCTD-Amanah 15000015
10104000 00 Treasury/Agency Cash Accounts
10104040 00 Cash - Modified Disbursement System (MDS), Regular
10104040 01 Cash-NT,MDS-Regular (232-90005-9)
10104050 00 Cash - Modified Disbursement System (MDS), Special Account
Page 131 of 207

10104050 01 Cash-NT,MDS-RGTL (232-90020-2)
10104060 00 Cash - Modified Disbursement System (MDS), Trust
10104060 01 Cash-NT,MDS-Accounts Payable (232-90019-9 )
10200000 00 INVESTMENTS
10203000 00 Financial Assets - Others
10203990 00 Other Investments
10203990 01 Other Investments
10300000 00 RECEIVABLES
10301000 00 Loans and Receivable Accounts
10301010 00 Accounts Receivable
10301010 01 Accounts Receivable - Miscellaneous Fee (CHED)
10301010 02 Accounts Receivable - Technology Fee
10301010 03 Accounts Receivable - Research & Instruction Related Fee
10301010 04 Accounts Receivable - Specialized Lab Fee
10301010 05 Accounts Receivable - Light and Power
10301011 00 Allowance for Impairment - Accounts Receivable
10301011 01 Allowance for Impairment - Accounts Receivable
10301990 00 Loans Receivable - Others
10301990 01 Loans Receivable Others-STUFAP
10301991 00 Allowance for Impairment - Loans Receivable - Others
10301991 01 Allowance for Impairment - Loans Receivable - Others
10302000 00 Lease Receivable
10302010 00 Operating Lease Receivable
10302010 01 Lease Receivable - IDS Canteen/CBAA Business Center Rentals
10302010 02 Lease Receivable - Other Spaces Rentals
10302011 00 Allowance for Impairment - Operating Lease Receivable
10302011 01 Allowance for Impairment - Operating Lease Receivable
10303000 00 Inter-Agency Receivables
10303010 00 Due from National Government Agencies
10303010 01 Due from NGAs
10303020 00 Due from Government-Owned and/or Controlled Corporations
10303020 01 Due from GOCCs
10305010 00 Receivables - Disallowances/Charges
10305010 01 Receivables-Disallowances/Charges
10305010 02 Anniversary Bonus 2011 Disallowance
10305010 03 CNA 2009-2010 Disallowance
10305020 00 Due from Officers and Employees
10305020 01 Due from Officers and Employees-Anniversary Bonus
10305990 01 Other Receivables-Due from Other Funds
10305990 02 Other Receivables-Reneging Fellows
10305990 03 Other Receivables-MSU
10305990 04 Other Receivables-Hammer Construction
10305990 05 Other Receivables-Miscellaneous
10305091 00 Allowance for Impairment - Other Receivables
10305091 01 Allowance for Impairment - Other Receivables
10400000 00 INVENTORIES
Page 132 of 207
10401000 00 Inventory Held for sale
10401010 00 Merchandise Inventory
10401010 99 Others
10403000 00 Inventory Held for Manufacturing
10403020 00 Work-In-Process Inventory
10403020 01 Work-In-Process Inventory-Furniture & Fixtures
10403020 02 Work-In-Process Inventory-Other PPE
10404000 00 Inventory Held for Consumption
10404010 00 Office Supplies Inventory
10404010 01 Office Supplies Inventory
10404010 02 Office Supplies Inventory-Issued directly to end user
10404020 00 Accountable Forms, Plates and Stickers Inventory
10404020 01 Accountable Forms Inventory
10404070 00 Medical, Dental and Laboratory Supplies Inventory
10404070 01 Medical, dental & Lab. Supplies Inventory
10404130 00 Construction Materials Inventory
10404130 01 Construction Materials Inventory
10404990 00 Other Supplies and Materials Inventory
10404990 01 OSMI-Maintenance and Supplies Inventory
10404990 02 OSMI-Other Supplies Inventory
10404990 03 OSMI-Spare Parts Inventory
10500000 00 INVESTMENT PROPERTY
10501000 00 Land and Buildings
10501010 00 Investment Property, Land
Used to record the cost of land or part of a land held by the owner to earn rentals
or for capital appreciation or both. (See PPSAS for details)
10501011 00 Accumulated Impairment Losses - Investment Property, Land

10501020 00 Investment Property, Buildings
10501020 01 Investment Property, Buildings - MSU-Canteen Building
10501020 02 Investment Property, Buildings - Business Center Building
Used to record the cost of building or part of a building held by the owner to
earn rentals or for capital appreciation or both. (See PPSAS for details)
10501021 00 Accumulated Depreciation - Investment Property, Buildings

10501021 01 Accumulated Depreciation - IPB, MSU-Canteen Building
10501021 02 Accumulated Depreciation - IPB, Business Center Building
10501022 00 Accumulated Impairment Losses - Investment Property, Buildings
10501022 01 Accumulated Impairment Losses - IPB, MSU-Canteen Building
10501022 02 Accumulated Impairment Losses - IPB, Business Center Building
10600000 00 PROPERTY, PLANT AND EQUIPMENT
10601000 00 Land
10601010 00 Land
10601010 01 Land
10601010 02 Land-Maria Cristina School Site
10601010 03 Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f)
Page 133 of 207
10601010 04 Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.)
10601010 05 Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f)
10601010 06 Land-MILO Site
10601010 07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f)
10601010 08 Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f)
10601010 09 Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201
10601010 10 Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f)
10602990 00 Other Land Improvements
10602990 02 Land Improvements-In transit
10602990 03 Land Improvements-Ground Beautification
10602990 04 Land Improvements-Asphalting of Pathways
10602990 05 Land Improvements-Transformer Platform
10602990 06 Land Improvements-Campus Electrical Installation
10602990 07 Land Improvements-Perimeter Fence with Interlink Wire
10602990 08 Land Improvements-Water System
10602990 09 Land Improvements-Campus Road & Gutter
10602990 10 Land Improvements-Drainage System
10602990 11 Land Improvements-Deep well
10602990 12 Land Improvements-Landscaping of CED Premises
10602990 13 Land Improvements-Landscaping of COE Premises
10602990 14 Land Improvements-Frontage Fence, Gate & Guard House
10602990 15 Land Improvements-Passenger Shed
10602990 16 Land Improvements-Basketball and Tennis Court
10602990 17 Land Improvements-Installation of Electrical Distribution
10602990 18 Land Improvements-Tennis Balley Court
10602990 19 Land Improvements-Hinaplanon Property
10602990 20 Land Improvements-Covered Walk Pavement
10602990 21 Land Improvements-Others
10602990 22 Land Improvements-Drainage Canal HOSTEL - IDS
10602990 23 Land Improvements-Mini Pond
10602990 24 Land Improvements-Boardroom Landscaping
10602991 00 Accumulated Depreciation - Other Land Improvements
10602991 01 Accumulated Depreciation - Other Land Improvements
10603000 00 Infrastructure Assets
10603041 00 Accumulated Depreciation - Water Supply Systems
10603041 01 Accumulated Depreciation - Water Supply Systems
10603050 00 Power Supply Systems
10603051 00 Accumulated Depreciation - Power Supply Systems
10603051 01 Accumulated Dep.-Electrification, power & energy structures
Page 134 of 207
10604000 00 Buildings and Other Structures
10604010 00 Buildings
10604010 02 Buildings-Administration Building
10604010 03 Buildings-ROTC & PPD Building
10604010 04 Buildings-Three Storey Library Building
10604010 05 Buildings-Security Office
10604010 06 Buildings-Institute Clinic
10604010 07 Buildings-Multi-Purpose Gymnasium
10604010 08 Buildings-MSU-IIT Guardhouse
10604010 09 Buildings-MILO Building
10604010 10 Buildings-Board Room
10604010 11 Buildings-GSIS Condominium Building(Manila)
10604010 12 Buildings-Bamboo Technology Research Center
10604010 13 Buildings-Guidance Office
10604010 14 Buildings-SPMD Warehouse
10604010 15 Buildings-On-line Learning Office(MAin CAnteen Extn.)
10604010 16 Buildings-AMMEI
10604010 17 Buildings-IPAD Building
10604011 00 Accumulated Depreciation - Buildings
10604011 01 Accumulated Depreciation-Buildings
10604011 02 Accumulated Depreciation-Administration Building
10604011 03 Accumulated Depreciation-ROTC & PPD Building
10604011 04 Accumulated Depreciation-Three Storey Library Building
10604011 05 Accumulated Depreciation-Security Office
10604011 06 Accumulated Depreciation-Institute Clinic
10604011 07 Accumulated Depreciation-Multi-Purpose Gymnasium
10604011 08 Accumulated Depreciation-MSU-IIT Guardhouse
10604011 09 Accumulated Depreciation-MILO Building
10604011 10 Accumulated Depreciation-Board Room
10604011 11 Accumulated Depreciation-GSIS Condominium Building(Manila)
10604011 12 Accumulated Depreciation-Bamboo Technology Research Center
10604011 13 Accumulated Depreciation-Guidance Office
10604011 14 Accumulated Depreciation-SPMD Warehouse
10604011 15 Accumulated Depreciation-On-line Learning Office(MAin CAnteen Extn.)
10604011 16 Accumulated Depreciation-AMMEI
10604011 17 Accumulated Depreciation-IPAD Building
10604012 00 Accumulated Impairment Losses - Buildings
10604012 01 Accumulated Impairment Losses - Buildings
10604012 02 Accumulated Impairment Losses-Buildings
10604012 03 Accumulated Impairment Losses-Administration Building
10604012 04 Accumulated Impairment Losses-ROTC & PPD Building
10604012 05 Accumulated Impairment Losses-Three Storey Library Building
10604012 06 Accumulated Impairment Losses-Security Office
10604012 07 Accumulated Impairment Losses-Institute Clinic
10604012 08 Accumulated Impairment Losses-Multi-Purpose Gymnasium
Page 135 of 207
10604012 09 Accumulated Impairment Losses-MSU-IIT Guardhouse
10604012 10 Accumulated Impairment Losses-MILO Building
10604012 11 Accumulated Impairment Losses-Board Room
10604012 12 Accumulated Impairment Losses-GSIS Condominium Building(Manila)
10604012 13 Accumulated Impairment Losses-Bamboo Technology Research Center
10604012 14 Accumulated Impairment Losses-Guidance Office
10604012 15 Accumulated Impairment Losses-SPMD Warehouse
10604012 16 Accumulated Impairment Losses-On-line Learning Office(MAin CAnteen Extn.)
10604012 17 Accumulated Impairment Losses-MSU CAnteen Extn.
10604012 18 Accumulated Impairment Losses-AMMEI
10604012 19 Accumulated Impairment Losses-IPAD Building
10604012 20 Accumulated Impairment Losses-Business Center Building
10604020 00 School Buildings
10604020 02 School Buildings-Upgrading of COE & CSM Building
10604020 03 School Buildings-Chemistry Annex Building
10604020 04 School Buildings-H.S. Faculty Room(6 room Maqrcos type)
10604020 05 School Buildings-Old Administration Building
10604020 06 School Buildings-Management Technology Building
10604020 07 School Buildings-Ceramics Laboratory
10604020 08 School Buildings-College of Arts & Social Sciences
10604020 09 School Buildings- High School Laboratory
10604020 10 School Buildings-High School Complex
10604020 11 School Buildings-School of Arts & Sciences Laboratory
10604020 12 School Buildings-Girl's Trade Annex Building
10604020 13 School Buildings-Ceramics Building
10604020 14 School Buildings-Eng'g Technology Workshop
10604020 15 School Buildings-School of Management Technology 2
10604020 16 School Buildings-2 Storey Girl''s Trade Building
10604020 17 School Buildings-Automotive Tech. Laboratory Ext.
10604020 18 School Buildings-College of Science & Mathematics
10604020 19 School Buildings-College of Engineering bldg.
10604020 20 School Buildings-Temporary Furniture & Cabinet Making
10604020 21 School Buildings- College of Arts & Social Sciences Ext.
10604020 22 School Buildings-College of Science & Math. Ext.
10604020 23 School Buildings-Charcoal Kiln Shed of COE
10604020 24 School Buildings-Engineering Technology Complex
10604020 25 School Buildings- College of Education
10604020 26 School Buildings-College of Buisiness Administration Bldg.
10604020 27 School Buildings-PE
10604020 28 School Building-High School Building
10604020 29 School Building-Nursing rooms
10604021 00 Accumulated Depreciation - School Buildings
10604021 01 Accumulated Depreciation-School Buildings
10604021 02 Accumulated Depreciation-Upgrading of COE & CSM Building
10604021 03 Accumulated Depreciation-Chemistry Annex Building
10604021 04 Accumulated Depreciation-H.S. Faculty Room(6 room Maqrcos type)
10604021 05 Accumulated Depreciation-Old Administration Building
Page 136 of 207
10604021 06 Accumulated Depreciation-Management Technology Building
10604021 07 Accumulated Depreciation-Ceramics Laboratory
10604021 08 Accumulated Depreciation-College of Arts & Social Sciences
10604021 09 Accumulated Depreciation- High School Laboratory
10604021 10 Accumulated Depreciation-High School Complex
10604021 11 Accumulated Depreciation-School of Arts & Sciences Laboratory
10604021 12 Accumulated Depreciation-Girl's Trade Annex Building
10604021 13 Accumulated Depreciation-Ceramics Building
10604021 14 Accumulated Depreciation-Eng'g Technology Workshop
10604021 15 Accumulated Depreciation-School of Management Technology 2
10604021 16 Accumulated Depreciation-2 Storey Girl's Trade Building
10604021 17 Accumulated Depreciation-Automotive Tech. Laboratory Ext.
10604021 18 Accumulated Depreciation-College of Science & Mathematics
10604021 19 Accumulated Depreciation-College of Engineering bldg.
10604021 20 Accumulated Depreciation-Temporary Furniture & Cabinet Making
10604021 21 Accumulated Depreciation- College of Arts & Social Sciences Ext.
10604021 22 Accumulated Depreciation-College of Science & Math. Ext.
10604021 23 Accumulated Depreciation-Charcoal Kiln Shed of COE
10604021 24 Accumulated Depreciation-Engineering Technology Complex
10604021 25 Accumulated Depreciation- College of Education
10604021 26 Accumulated Depreciation-College of Buisiness Administration Bldg.
10604021 27 Accumulated Depreciation-PE
10604021 28 Accumulated Depreciation-High School Building
10604021 29 Accumulated Depreciation-Nursing rooms
10604022 00 Accumulated Impairment Losses - School Buildings

10604022 01 Accumulated Impairment Losses-School Buildings
10604022 02 Accumulated Impairment Losses-Upgrading of COE & CSM Building
10604022 03 Accumulated Impairment Losses-Chemistry Annex Building
10604022 04 Accumulated Impairment Losses-H.S. Faculty Room(6 room Maqrcos type)
10604022 05 Accumulated Impairment Losses-Old Administration Building
10604022 06 Accumulated Impairment Losses-Management Technology Building
10604022 07 Accumulated Impairment Losses-Ceramics Laboratory
10604022 08 Accumulated Impairment Losses-College of Arts & Social Sciences
10604022 09 Accumulated Impairment Losses- High School Laboratory
10604022 10 Accumulated Impairment Losses-High School Complex
10604022 11 Accumulated Impairment Losses-School of Arts & Sciences Laboratory
10604022 12 Accumulated Impairment Losses-Girl's Trade Annex Building
10604022 13 Accumulated Impairment Losses-Ceramics Building
10604022 14 Accumulated Impairment Losses-Eng'g Technology Workshop
10604022 15 Accumulated Impairment Losses-School of Management Technology 2
10604022 16 Accumulated Impairment Losses-2 Storey Girl''s Trade Building
10604022 17 Accumulated Impairment Losses-Automotive Tech. Laboratory Ext.
10604022 18 Accumulated Impairment Losses-College of Science & Mathematics
10604022 19 Accumulated Impairment Losses-College of Engineering bldg.
10604022 20 Accumulated Impairment Losses-Temporary Furniture & Cabinet Making
Page 137 of 207
10604022 21 Accumulated Impairment Losses- College of Arts & Social Sciences Ext.
10604022 22 Accumulated Impairment Losses-College of Science & Math. Ext.
10604022 23 Accumulated Impairment Losses-Charcoal Kiln Shed of COE
10604022 24 Accumulated Impairment Losses-Engineering Technology Complex
10604022 25 Accumulated Impairment Losses- College of Education
10604022 26 Accumulated Impairment Losses-College of Buisiness Administration Bldg.
10604022 27 Accumulated Impairment Losses-PE
10604022 28 Accumulated Impairment Losses-High School Building
10604022 29 Accumulated Impairment Losses-Nursing rooms
10604060 01 Hostels and Dormitories- Executive House
10604060 02 Hostels and Dormitories-SGS Dormitory
10604061 00 Accumulated Depreciation - Hostels and Dormitories
10604061 01 Accumulated Depreciation- Executive House
10604061 02 Accumulated Depreciation-SGS Dormitory
10604062 00 Accumulated Impairment Losses - Hostels and Dormitories
10604062 01 Accumulated Impairment Losses- Executive House
10604062 02 Accumulated Impairment Losses-SGS Dormitory
10604990 00 Other Structures
10604990 01 Other Structure
10605000 00 Machinery and Equipment
10605011 00 Accumulated Depreciation - Machinery
10605011 01 Accumulated Depreciation - Machinery
10605020 00 Office Equipment
10605021 00 Accumulated Depreciation - Office Equipment
10605021 01 Accumulated Depreciation - Office Equipment
10605030 00 Information and Communication Technology Equipment
10605030 01 Information and Communication Technology Equipment
10605031 00 Accumulated Depreciation - Information and Communication Technology Equipment
10605031 01 Accumulated Depreciation - Information and Communication Technology Equipment
10605070 00 Communication Equipment
10605070 02 Communication Equipment-Salvage value of dropped assets waiting for disposal
10605071 00 Accumulated Depreciation - Communication Equipment
10605071 01 Accumulated Depreciation - Communication Equipment
Page 138 of 207
10605090 01 Firefighting Equipment and Accessories
10605091 00 Accumulated Depreciation - Disaster Response and Rescue Equipment
10605091 01 Accumulated Depreciation - Disaster Response and Rescue Equipment
10605100 00 Military, Police and Security Equipment
10605101 00 Accumulated Depreciation - Military, Police and Security Equipment
10605101 01 Accumulated Depreciation - Military, Police and Security Equipment
10605110 00 Medical Equipment
10605111 00 Accumulated Depreciation - Medical Equipment
10605111 01 Accumulated Depreciation - Medical Equipment
10605130 00 Sports Equipment
10605131 00 Accumulated Depreciation - Sports Equipment
10605131 01 Accumulated Depreciation - Sports Equipment
10605140 00 Technical and Scientific Equipment
10605140 01 Technical & Scientific Equipment
10605140 02 Technical & Scientific Equipment-Donated Items
10605141 00 Accumulated Depreciation - Technical and Scientific Equipment
10605141 01 Accumulated Depreciation - Technical and Scientific Equipment
10605990 00 Other Machinery and Equipment
10605991 00 Accumulated Depreciation - Other Machinery and Equipment
10605991 01 Accumulated Depreciation - Other Machinery and Equipment
10606000 00 Transportation Equipment
10606010 00 Motor Vehicles
Page 139 of 207
10606011 00 Accumulated Depreciation - Motor Vehicles
10606011 01 Accumulated Depreciation - Motor Vehicles
10606990 00 Other Transportation Equipment
10606991 00 Accumulated Depreciation - Other Transportation Equipment
10606991 01 Accumulated Depreciation - Other Transportation Equipment
10606992 00 Accumulated Impairment Losses - Other Transportation Equipment
10607000 00 Furniture, Fixtures and Books
10607010 00 Furniture and Fixtures
10607011 00 Accumulated Depreciation - Furniture and Fixtures
10607011 01 Accumulated Depreciation - Furniture and Fixtures
10607020 00 Books
10607020 01 Library Books-Books
10607020 02 Library Books-E-Books
10607021 00 Accumulated Depreciation - Books
10607021 01 Accumulated Depreciation - Books
10610010 00 Construction in Progress - Land Improvements
10610020 00 Construction in Progress - Infrastructure Assets
10610030 00 Construction in Progress - Buildings and Other Structures
10610030 02 Construction in Progress-Dormitory
10610030 03 Construction in Progress-Information Communication and Technology Center
10610030 04 Construction in Progress-4 Storey Academic Bldg.
10610030 05 Construction in Progress - PPD Building
10610030 06 Construction in Progress - CSM Trash Storage House
10610030 07 Construction in Progress-COE Annex
10610030 08 Construction in Progress-Admin Building Expansion
10610030 09 Construction in Progress-Multi-Species Fish Hatchery
10610030 10 Construction in Progress-Hinaplanon MRF Building
10610040 00 Construction in Progress - Leased Assets
10610050 00 Construction in Progress - Leased Assets Improvements
10699991 00 Accumulated Depreciation - Other Property, Plant and Equipment
10699991 01 Accumulated Depreciation - Other Property, Plant and Equipment
10800000 00 INTANGIBLE ASSETS
10801000 00 Intangible Assets
Page 140 of 207
19901000 00 Advances
19901010 00 Advances for Operating Expenses
19901010 01 Advances for Operating Expenses
19901020 00 Advances for Payroll
19901020 01 Advances for Payroll
19901030 00 Advances to Special Disbursing Officer
19901030 01 Advances to Special Disbursing Officer
19901040 00 Advances to Officers and Employees
19901040 01 Advances to Officers and Employees
19902000 00 Prepayments
19902010 00 Advances to Contractors
19902010 01 Advances to Contractors
19902020 00 Prepaid Rent
19902020 01 Prepaid Rent
19902050 00 Prepaid Insurance
19902050 01 Prepaid Insurance
19902990 00 Other Prepayments
19902990 01 Other Prepayments-Deferred Charges
19902990 02 Other Prepayments- Prepaid Expenses
19902990 03 Other Prepayments- Subscriptions
19902990 04 Other Prepayments-Internet Domain Name registration
19902990 05 Other Prepayments-Software Subscription
19903000 00 Deposits
19903010 00 Deposits on Letters of Credit
19903010 01 Deposits on Letters of Credit
19903010 02 Deposit on Letters of Credit-c/o Prof. Lambino
19903020 00 Guaranty Deposits
19903020 01 Guaranty Deposits
19999000 00 Other Assets
Page 141 of 207
20000000 00 LIABILITIES
20100000 00 FINANCIAL LIABILITIES
20101000 00 Payables
20101010 00 Accounts Payable
20101010 01 Accounts Payable
20101010 02 Accounts Payable-IT Eqpt. & Software
20101010 03 Accounts Payable-Other PPE
20101010 04 Accounts Payable-Other maintenance & Operating Exp.
20101010 05 Accounts Payable-Stale Checks
20101020 00 Due to Officers and Employees
20101020 01 Due to Officers and Employees
20101020 02 Due to Officers and Employees-Stale Checks
20200000 00 INTER-AGENCY PAYABLES
20201000 00 Inter-Agency Payables
20201010 00 Due to BIR
20201010 01 Due to BIR Withholding Tax Payables
20201010 02 Due to BIR-VAT, 5% & 3%
20201010 03 Due to BIR-VAT, 2% & 1%
20201020 00 Due to GSIS
20201020 01 Life and Retirement Premium
20201020 02 ECC
20201020 03 Salary Loan
20201020 04 Policy Loan
20201020 05 Due to GSIS-UOLI Premiums
20201020 06 Due to GSIS-UOLI Installments
20201020 07 Due to GSIS-Real Estate Loan Installments
20201020 08 Due to GSIS-Emergency Loan
20201020 09 Due to GSIS-SOS Loan
20201020 10 Due to GSIS-Cash Advance(ECARD)
20201020 11 Due to GSIS-Consolidated Loan
20201020 12 Due to GSIS - UMID Cash Advance
20201020 13 Due to GSIS-Educational Assistance Loan (EAL)
20201030 00 Due to Pag-IBIG
20201030 01 Pag-IBIG Premium
20201030 02 Pag-IBIG Multi-Purpose Loan
20201030 03 Pag-IBIG Housing Loan
20201030 04 Due to Pag-ibig - Calamity Loan Installment
20201040 00 Due to PhilHealth
20201040 01 Due to PhilHealth
20201050 00 Due to NGAs
20201050 01 Due to Other NGAs
20201050 02 Due to Other NGAs-DA/BFAR
20201050 03 Due to Other NGAs-CHED Interest Earned
Page 142 of 207

20201050 04 Due to Other NGAs-CA# 5582-820-2-DBP
20201050 05 Due to Other NGAs-National Computer Center
20201050 06 Due to Other NGAs-College of Medicine
20201050 07 Due to Other NGAs-DOST-Interest Earned
20201050 08 Due to Other NGAs-DOST PCASTRD-IDP
20201050 09 Due to Other NGAs-DOST-S&T Data Base Project
20201050 10 Due to Other NGAs-DOST-LRC
20201050 11 Due to Other NGAs-DOST-PCASTRD Institutional Bldg. Fund
20201050 12 Due to Other NGAs-DOST-TAPI Bamboo Tech.
20201050 13 Due to Other NGAs-DOST-SEI
20201050 14 Due to Other NGAs-DOST-TAPI
20201050 15 Due to Other NGAs-DOST-R&D Symposium
20201050 16 Due to Other NGAs-DOST-PCASTRD-ATD
20201050 17 Due to Other NGAs-PCASTRD-NLP
20201050 18 Due to Other NGAs-PCASTRD- TDDSS
20201050 19 Due to Other NGAs-DOST Phil. Council For Health Research & Dev.
20201050 20 Due to Other NGAs-PCASTRD HRIDD Chem
20201050 21 Due to Other NGAs-DOST PCASTRD HRIDD-Physics
20201050 22 Due to Other NGAs-DOST ERDT-Scholarship
20201050 23 Due to Other NGAs-DOST PCARRD-FITS
20201050 24 Due to other NGAs-DOST Research Grant-F.Teves
20201050 25 Due to Other NGAs-DOST Expert Pool CA# 0763
20201050 26 Due to Other NGAs-NCCA(Nat''l Commission for Culture & Arts) IPAG
20201050 27 Due to Other NGAS-CHED Congressional Scholarship
20201050 28 Due to Other NGAs-Commission Research
20201050 29 Due to other NGAs-Commission on Info. & Communication Tech.
20201050 30 Due to Other NGAs-UP Diliman EEE
20201050 31 Due to Other NGAs-CHED COE CA# 0322-1080-10
20201050 32 Due to Other NGAs-CHED MAEP
20201050 33 Due to Other NGAs-CHED-ZRC
20201050 34 Due to Other NGAs-CHED-ZRC,Comprehensive Cost Analysis
20201050 35 Due to Other NGAs-CHED ZRC Dr R. Paluga
20201050 36 Due to Other NGAs-CHED ZRC Dr. N. Gaquing
20201050 37 Due to Other NGAs-CHED ZRC Dr R. Eballe
20201050 38 Due to Other NGAs-CHED ZRC Dr. S. Canoy
20201050 39 Due to Other NGAs-CHED ZRC Dr M. Carmona
20201050 40 Due to Other NGAs-CHED ZRC Dr F. Teves
20201050 41 Due to Other NGAs-CHED ZRC E. Quiao
20201050 42 Due to Other NGAs-CHED Scholars
20201050 43 Due to other NGAs-CHED-FDP CA#322-1080-10
20201050 44 Due to Other NGAs-CHED-HEI Research Program Award
20201050 45 Due to Other NGAs-CHED Substitute Fund
20201050 46 Due to Other NGAs-CHED-FDP-Admin Cost
20201050 47 Due to Other NGAs-CHED-S A F E Loan
20201050 48 Due to Other NGAs-Phil.Rice -Characterization of Morphological Diversity
20201050 49 Due to Other NGAs-Phil.Rice -Geometric Morphometric Analysis of Population
20201050 50 Due to Other NGAs-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice Complex
20201050 51 Due to Other NGAs-Financial Assistance for completion of Call center
Page 143 of 207
20201050 52 Due to Other NGAs-DepEd ATEP (Accelarated Teacher Education Program)
20201050 53 Due to Other NGAs-DED-IPDM
20201050 54 Due to Other NGAs-CHED Biodiversity Research Project
20201050 55 Due to Other NGAs-CHED-Res. Project of Dr. Uy and Dr. Rivera
20201050 56 Due to Other NGAs-DOST-PCASTRD (Eye C Program)
20201050 57 Due to Other NGAs-OPAPP-IPDM
20201050 58 Due to Other NGAs-DOST-PCIEERD -Dr. Ryan Balili
20201050 59 Due to Other NGAs-DOH Research Grant-F.Teves
20201050 60 Due to Other NGAs-BFAR Mangrove c/o A. Responte
20201050 61 Due to Other NGAs-DOST-PCHRD c/o Dr. Mylene Uy
20201050 62 Due to Other NGAs-DOST-ASTHRDP
20201050 63 Due to Other NGAs-DOST-PCIEERD-Itao
20201050 64 Due to Other NGAs-DOST-PCIEERD-Anacleto
20201050 65 Due to Other NGAs-CHED DAP Funds 2012
20201050 66 Due to Other NGAs-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan
20201050 67 Due to Other NGAs-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves
20201050 68 Due to Other NGAs-NRCP Research Project-Prof. Bracamonte
20201050 69 Due to Other NGAs-WorldFish AAS
20201050 70 Due to Other NGAs-Project Climate Twin Phoenix
20201050 71 Due to Other NGAs-Commission on Audit
20201050 72 Due to Other NGAs-DOST PCHRD c/o Stephen Fajardo
20201050 73 Due to Other NGAs-DOST PCHRD c/o Alita Roxas
20201050 74 Due to Other NGAs-DOST PCHRD c/o Lady Marapao
20201050 75 Due to Other NGAs-DAP Fund Interest Income
20201050 76 Due to Other NGAs-NorMin CoHRD c/o Dr. Bracamonte
20201050 77 Due to Other NGAs-DOST-GIA Phil. LiDAR2
20201050 78 Due to Other NGAs-DOST-GIA Phil. LiDAR1
20201050 79 Due to Other NGAs-UNESCO c/o Prof. E. Metillo
20201060 00 Due to GOCCs
20201060 01 Due to Other GOCCs-NHMFC(National Home & Mortgage Fund)
20300000 00 INTRA-AGENCY PAYABLES
20301000 00 Intra-Agency Payables
20301020 00 Due to Bureaus
20301020 01 Due to Bureaus - Refund of financial grants
20301020 02 Due to Bureaus - Refund of Hazard Pay
20301020 03 Due to Bureaus - Refund of Hazard Pay
20301020 04 Due to Bureaus - Appealed Disallowances
20400000 00 TRUST LIABILITIES
20401010 01 Trust Liabilities-MSU SASE
20401010 02 Trust Liabilities-Research Collaboration Fund
20401010 03 Trust Liabilities-PHINMA
20401010 04 Trust Liabilities - SGS and Other Undergrad Thesis Proposal and Dissertation
20401010 05 Trust Liabilities-Bidders fee
20401010 06 Trust Liabilities-Coco Foundation Scholarship/CIBAC
20401010 07 Trust Liabilities-World Links - CED
20401010 08 Trust Liabilities-Donation fr. Engr.J. Bacolod Jr for Prof.Chair
Page 144 of 207
20401010 09 Trust Liabilities-Donation fr.Shell (STEP)or Prof.chair
20401010 10 Trust Liabilities-BAR
20401010 11 Trust Liabilities - CSM Thesis Proposal and Dissertation
20401010 12 Trust Liabilities - Nursing Thesis Proposal and Dissertation
20401010 13 Trust Liabilities - BERS-CED
20401010 14 Trust Liabilities - CHED Admin Cost
20401010 15 Trust Liabilities - Mariwasa Siam Ceramics (Scholarship)
20401010 16 Trust Liabilities - UNESCO ICT Project
20401010 17 Trust Liabilities-CED 2010 Outstanding Ext. Award-HEI
20401010 18 Trust Liabilities - ABAMIN
20401010 19 Trust Liabilities-Orange & Bronze Scholarship
20401010 20 Trust Liabilities-NSTP Funds
20401010 21 Trust Liabilities-IDS Augmentation Fee
20401010 22 Trust Liabilities-JV Ejercito Scholarship
20401010 23 Trust Liabilities-GMA Scholarship
20401010 24 Trust Liabilities-ACT TEACHER Partylist Scholarship
20401010 25 Trust Liabilities-ILPI Funds
20401010 26 Trust Liabilities-Taganito HPAL Nickel Corporation
20401010 27 Trust Liabilities-Metrobank Access II Foundation
20401010 28 Trust Liabilities-Legal Interest c/o Legal Office
20401040 00 Guaranty/Security Deposits Payable
20401040 01 Guaranty Deposit Payable
20500000 00 DEFERRED CREDITS/UNEARNED INCOME
20501000 00 Deferred Credits
20501990 00 Other Deferred Credits
20501990 01 Other Deferred Credits
29900000 00 OTHER PAYABLES
29999990 02 Other Payables-Provident Fund
29999990 03 Other Payables-Philam Life Insurance
29999990 04 Other Payables-Travelers Life
29999990 05 Other Payables-Insular Life Insurance
29999990 06 Other Payables-EICI
29999990 07 Other Payables-Students Loan Fund
29999990 08 Other Payables-AMSLA
29999990 09 Other Payables-FSC
29999990 10 Other Payables-Gymnasium
29999990 11 Other Payables-ALIMONY
29999990 12 Other Payables-Students Gov't CA# 0425
29999990 13 Other Payables-Students Publication CA# 322-1090-24
29999990 14 Other Payables-ANTEU
29999990 15 Other Payables-AITA
29999990 16 Other Payables-FASSET
29999990 17 Other Payables-Contractors Deposit
29999990 18 Other Payables-AMME
29999990 19 Other Payables-Bamboo Craft CA# 0687
Page 145 of 207
29999990 20 Other Payables-Rural Bank of Initao
29999990 21 Other Payables - Land Bank Salary Loan
29999990 22 Intellectual Property Commercialization (IPC)
29999990 23 Due To Other Funds
29999990 24 Due to Other Funds - Liquidated Damages
29999990 25 Due to Other Funds - Medical Disallowance
29999990 26 Due to Other Funds - Income from Fines and Penalties
30000000 00 EQUITY
30100000 00 ACCUMULATED SURPLUS/(DEFICIT)

30300000 00 INTERMEDIATE ACCOUNTS
30301000 00 Intermediate Accounts
30301010 00 Revenue and Expense Summary
30301010 01 Revenue and Expense Summary
40000000 00 INCOME
40200000 00 SERVICE AND BUSINESS INCOME
40201000 00 Service Income
40201020 00 Registration Fees
40201020 01 Registration Fees
40201040 01 Clearance Fees
40201040 02 Certification Fees
40201130 00 Processing Fees
40201130 08 Identity Card Fees
40201130 13 Processing Fee
40201130 14 Processing Fee-Registrar's Mailing and Handling Charges
40201130 99 Other Processing Fees
40201140 00 Fines and Penalties - Service Income
40201140 01 Fines and Penalties - Service Income
40201990 00 Other Service Income
40201990 07 Other Service Income-Computer Lab Fees
40201990 08 Other Service Income-Research & Instruction Related Fee
40201990 09 Other Service Income-Software installation
40201990 10 Other Service Income-(Student Fees)
40201990 11 Other Service Income-(Evaluation Fee, Examination Fees, Load Revision, etc.)
Page 146 of 207
40201990 12 Other Service Income-MICEL Income
40201990 13 Other Service Income-MICEL Tuition
40201990 14 Other Service Income-Guidance fee
40201990 15 Other Service Income-Misc. (CHED)
40201990 16 Other Service Income-Technology fee
40201990 17 Other Service Income-Internet Fees
40202000 00 Business Income
40202010 00 School Fees
40202010 01 Tuition Fees
40202010 02 Income Collected from Students
40202010 03 Income from Other Sources
40202010 04 SF-Athletic and Cultural Fees
40202010 05 SF-Diploma, Diploma Jacket and Other Graduation Fees
40202010 06 SF-Application for Graduation Fees
40202010 07 SF-Library Fees/ Bar Code/Borrower''s Card
40202010 08 SF-Medical/Dental Fee
40202010 09 SF-Laboratory Fees
40202010 10 SF-Medical Dental & Laboratory fees-Specialized Lab. fee
40202010 11 SF-R L E Fee
40202010 12 SF-Transcript of Records Fees
40202010 13 SF-Facilities Fees
40202010 99 Other School Fees
40202040 00 Seminar/Training Fees
40202040 01 Seminar/Training Fees
40202050 00 Rent/Lease Income
40202050 01 Rent-Caps, Gowns, Books, and Equipment
40202050 02 Rent-Building, Tennis Court, Spaces, and Facilities
40202050 03 Rent-Equipment
40202090 00 Waterworks System Fees
40202100 00 Power Supply System Fees
40202130 00 Income from Hostels/Dormitories and Other Like Facilities
40202130 01 Income- Hostel Room Rental
40202130 02 Income- SGS Dormitory
40202130 03 Income- Canteen Operations
40202130 04 Income- IDS Canteen/CBA Business Center
40202160 00 Sales Revenue
40202160 09 Sales Revenue-Bamboo Craft
40202160 99 Other Sales
40202210 00 Interest Income
40202210 01 Interest on NG Deposits
40202210 02 Interest on Advances to GOCCs
40202210 99 Others
40202230 00 Fines and Penalties - Business Income
Page 147 of 207
40300000 00 ASSISTANCE AND SUBSIDY
40301000 00 Assistance and Subsidy
40301010 00 Subsidy from National Government
40301010 01 Subsidy from National Government
40400000 00 SHARES, GRANTS AND DONATIONS
40402000 00 Grants and Donations
40500000 00 GAINS
40501000 00 Gains
40501040 00 Gain on Sale of Property, Plant and Equipment
40501040 01 Gain On Sale of Disposed PPE
40501990 00 Other Gains
40501990 01 Other Gains-Hinaplanon lot
40501990 02 Other Gains-Light, Power and Water
40501990 03 Other Gains -Other Income
40501990 04 Other Gains -LET Review
40501990 05 Other Gains -Wellness Program
40501990 06 Other Gains -Payment for lost equipt., books, others
40501990 07 Other Gains-Gain On Sale of Disposed Assets
40600000 00 OTHER NON-OPERATING INCOME
40601000 00 Sale of Assets
40601010 00 Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
40601010 01 Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
50000000 00 EXPENSES
40200000 00 PERSONNEL SERVICES
50101000 00 Salaries and Wages
50101010 00 Salaries and Wages - Regular
50101010 01 Basic Salary - Civilian
50101010 03 Salary Differential
50101010 04 Monetization
50101010 05 Salary Differential 2nd Tranche
50101010 06 Salary Differential 3rd Tranche
50101020 00 Salaries and Wages - Casual/Contractual
50101020 01 Salaries and Wages-Part Time
50101020 02 Salaries and Wages-Student Labor
50101020 03 Salaries and Wages-Substitute
50101020 04 Salaries and Wages-Casual
50101020 05 Salaries and Wages-Contractual
50102000 00 Other Compensation
Page 148 of 207
50102010 00 Personnel Economic Relief Allowance (PERA)
50102010 01 PERA - Civilian
50102010 03 PERA-Personnel Economic Relief Allowance (Casual/Contractual)
50102010 04 ADCOM-Additional Compensation
50102020 00 Representation Allowance
50102020 01 Representation Allowance
50102040 00 Clothing/Uniform Allowance
50102040 01 Clothing/Uniform Allowance - Civilian
50102040 12 Clothing/Uniform Allowance (Casual)
50102040 13 Clothing/Uniform Allowance (Contractual)
50102050 00 Subsistence Allowance
50102050 03 Subsistence Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305
50102050 05 Subsistence Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 (Casual)
50102060 00 Laundry Allowance
50102060 01 Laundry Allowance - Civilian
50102060 04 Laundry Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305
50102070 00 Quarters Allowance
50102070 01 Quarters Allowance - Civilian
50102070 02 Quarters Allowance - Military/Uniformed Personnel
50102070 03 Quarters Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439
50102070 04 Quarters Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305
50102070 05 Quarters Allowance Magna Carta Benefits for Public Social Workers under R.A. 9432
50102080 00 Productivity Incentive Allowance
50102080 01 Productivity Incentive Allowance - Civilian
50102100 00 Honoraria
50102100 01 Honoraria - Civilian
50102100 02 Honoraria - Military/Uniformed Personnel
50102110 00 Hazard Pay (HP)
50102110 01 Hazard Pay
50102110 02 Hazard Duty Pay - Civilian
50102120 00 Longevity Pay
50102120 01 Longevity Pay - Civilian
50102130 00 Overtime and Night Pay
50102130 01 Overtime Pay
50102130 02 Night-shift Differential Pay
50102130 03 Overtime & Night Pay
50102140 00 Year End Bonus
50102140 01 Bonus - Civilian
50102140 03 Bonus - Casual
50102140 04 Bonus - Contractual
50102150 00 Bonus - Contractual
50102150 01 Cash Gift - Civilian
50102150 03 Cash Gift - Civilian - Casual
50102150 04 Cash Gift - Civilian - Contractual
50102990 00 Other Bonuses and Allowances
Page 149 of 207

50102990 01 Per Diems - Civilian
50102990 11 Collective Negotiation Agreement Incentive - Civilian
50102990 12 Productivity Enhancement Incentive - Civilian
50102990 14 Performance Based Bonus - Civilian
50103000 00 Personnel Benefit Contributions
50103010 00 Retirement and Life Insurance Premiums
50103010 01 Retirement and Life Insurance Premiums
50103020 00 Pag-IBIG Contributions
50103020 01 Pag-IBIG Civilian
50103030 00 PhilHealth Contributions
50103030 01 PhilHealth Civilian
50103040 00 Employees Compensation Insurance Premiums
50103040 01 ECIP - Civilian
50104020 00 Retirement Gratuity
50104020 01 Retirement Gratuity - Civilian
50104030 00 Terminal Leave Benefits
50104030 01 Terminal Leave Benefits - Civilian
50104990 14 Other Personnel Benefits-Faculty Stipend
50104990 15 Other Personnel Benefits-Loyalty
50104990 16 Other Personnel Benefits-IGP Incentive
50200000 00 MAINTENANCE AND OTHER OPERATING EXPENSES
50201000 00 Traveling Expenses
50201010 00 Traveling Expenses - Local
50201010 01 Traveling Expenses - Local
50201020 00 Traveling Expenses - Foreign
50201020 01 Traveling Expenses - Foreign
50202000 00 Training and Scholarship Expenses
50202010 00 Training Expenses
50202010 01 Training Expenses
50202020 00 Scholarship Grants/Expenses
50202020 01 Scholarship Grants/Expenses
50203000 00 Supplies and Materials Expenses
50203010 00 Office Supplies Expenses
50203010 01 Office Supplies Expenses
50203020 00 Accountable Forms Expenses
50203020 01 Accountable Forms Expenses
50203050 00 Food Supplies Expenses
50203050 01 Food Supplies Expenses
50203070 00 Drugs and Medicines Expenses
50203070 01 Drugs and Medicines Expenses
50203080 00 Medical, Dental and Laboratory Supplies Expenses
50203080 01 Medical, Dental, & Lab.Supplies Expense
50203080 02 Medical, Dental, & Lab.Supplies Expense-Clinic
50203080 03 Laboratory Supplies Expense-Academic
50203090 00 Fuel, Oil and Lubricants Expenses
50203090 01 Fuel, Oil and Lubricants Expenses
Page 150 of 207
50203110 02 Chalk Allowance
50203120 00 Military, Police and Traffic Supplies Expenses
50203120 01 Military, Police and Traffic Supplies Expenses
50203990 00 Other Supplies and Materials Expenses
50203990 01 Other Supplies and Materials Expenses
50203990 02 Cooking Gas Expenses
50204000 00 Utility Expenses
50204010 00 Water Expenses
50204010 01 Water Expenses
50204020 00 Electricity Expenses
50204020 01 Electricity Expenses
50205000 00 Communication Expenses
50205010 00 Postage and Courier Services
50205010 01 Postage and Courier Services
50205020 00 Telephone Expenses
50205020 01 Mobile
50205020 02 Landline
50205030 00 Internet Subscription Expenses
50205030 01 Internet Subscription Expenses
50205040 00 Cable, Satellite, Telegraph and Radio Expenses
50205040 01 Cable, Satellite, Telegraph and Radio Expenses
50206000 00 Awards/Rewards and Prizes
50206010 02 Rewards and Incentives
50206020 00 Prizes
50206020 01 Prizes
50210000 00 Confidential, Intelligence and Extraordinary Expenses
50210030 00 Extraordinary and Miscellaneous Expenses
50210030 01 Extraordinary Expenses
50210030 02 Miscellaneous Expenses
50211000 00 Professional Services
50211010 00 Legal Services
50211010 01 Legal Services
50211020 00 Auditing Services
50211020 01 Auditing Services
50211030 00 Consultancy Services
50211030 01 Consultancy Services
50211990 00 Other Professional Services
50211990 01 Other Professional Services
50212000 00 General Services
50212020 00 Janitorial Services
50212020 01 Janitorial Services
50212030 00 Security Services
Page 151 of 207
50212030 01 Security Services
50212030 02 Security Services (Tanod)
50212990 00 Other General Services
50212990 01 Other General Services
50213000 00 Repairs and Maintenance
50213020 00 Repairs and Maintenance - Land Improvements
50213030 00 Repairs and Maintenance - Infrastructure Assets
50213040 00 Repairs and Maintenance - Buildings and Other Structures

50213050 00 Repairs and Maintenance - Machinery and Equipment
50213050 03 ICT Equipment
50213060 00 Repairs and Maintenance - Transportation Equipment
50213070 00 Repairs and Maintenance - Furniture and Fixtures
50213070 01 Repairs and Maintenance - Furniture and Fixtures
50213990 00 Repairs and Maintenance - Other Property, Plant and Equipment
50215000 00 Taxes, Insurance Premiums and Other Fees
50215020 00 Fidelity Bond Premiums
50215020 01 Fidelity Bond Premiums
Page 152 of 207
50215030 00 Insurance Expenses
50215030 01 Insurance Expenses
50299010 00 Advertising Expenses
50299010 01 Advertising Expenses
50299020 00 Printing and Publication Expenses
50299020 01 Printing and Publication Expenses
50299030 00 Representation Expenses
50299030 01 Representation Expenses
50299040 00 Transportation and Delivery Expenses
50299040 01 Transportation and Delivery Expenses
50299050 00 Rent/Lease Expenses
50299050 01 Rents - Buildings and Structures
50299050 02 Rents - Land
50299050 03 Rents - Motor Vehicles
50299050 04 Rents - Equipment
50299050 05 Rents - Living Quarters
50299050 06 Operating Lease
50299050 07 Financial Lease
50299050 08 Others
50299060 00 Membership Dues and Contributions to Organizations
50299060 01 Membership Dues and Contributions to Organizations
50299070 00 Subscription Expenses
50299070 01 Subscription Expenses
50299080 00 Donations
50299080 01 Donations
50299990 01 Website Maintenance
50299990 03 Other MOOE-Graduation Expenses
50299990 04 Other MOOE-Employees/Students Athletic Expenses
50299990 05 Other MOOE-BOR Expenses
50299990 06 Other MOOE-Gate Pass/Sticker Printing
50299990 07 Other MOOE-Reimbursements, etc.
50299990 08 Other MOOE-Charter Day Expenses
50299990 09 Other MOOE-Foundation Day Expenses
50299990 10 Other MOOE-Praise
50299990 11 Other MOOE-Cultural activities
50300000 00 FINANCIAL EXPENSES
50301000 00 Financial Expenses
50301020 00 Interest Expenses
50301020 01 Interest Paid to Non Residents
50301020 02 Interest Paid to Residents other than General Government
Page 153 of 207
50301020 03 Interest Paid to other General Government Units
50301040 00 Bank Charges
50301040 01 Bank Charges
50301990 00 Other Financial Charges
50301990 01 Other Financial Charges
50500000 00 NON-CASH EXPENSES
50501000 00 Depreciation
50501020 00 Depreciation - Land Improvements
50501030 00 Depreciation - Infrastructure Assets
50501040 00 Depreciation - Buildings and Other Structures
50501050 00 Depreciation - Machinery and Equipment
50501050 03 ICT Equipment
50501060 00 Depreciation - Transportation Equipment
50501070 00 Depreciation - Furniture, Fixtures and Books
50501070 02 Books
50501990 00 Depreciation - Other Property, Plant and Equipment
50502000 00 Amortization
50502010 00 Amortization - Intangible Assets
50502010 99 Other Intagible Assets
Page 154 of 207
50503000 00 Impairment Loss
50504000 00 Losses
Page 155 of 207

Accounts Included
102-01 Cash-Collecting Officer-Camar B. Dimapingun

104-01 Petty Cash Fund
Needed internal control coding

111-05 CIB-LCCA-SG CA# 0425
111-37 CIB-LCCA-IGP Renting Unit (DBP 0820-033551-030)
111-02 CIB-LCCA-CA# 0322-1088-77
111-07 CIB-LCCA-SP CA# 0322-1090-24
111-23 CIB-LCCA-CA# 0322-1080-10
111-26 CIB-LCCA-DOST CA# 0322-1095-55
111-28 CIB-LCCA-CA#322-1104-72
111-33 CIB-LCCA-DepEd ATEP (Accelarated Teacher Education Program) CA# 0322-1122-11
111-36 CIB-LCCA CA#0322-1137-65 CHED-DAP Funds

112-04 CIB-LCCA-TD (LBP Acct. No. 0321-2238-85)
112-02 CIB-LCCA-TD (DBP Acct. No. 820-023594-160)
112-03 CIB-LCCA-TD (DBP Acct. No. 5-000641-01-09)
112-09 CIB-LCCA-TD (DBP-DOST 0820-034449-160)
112-10 CIB-LCCA-TD (DBP-CHED 0820-034450-160)
112-05 CIB-LCCA-TD (PVB Acct. No. 04505-00087-4)
112-11 CIB-LCCA-TD (PVD-045050000930)
112-12 CIB-LCCA-TD (PVD-045020000959)
112-06 CIB-LCCA-TD (Al-Amanah Islamic Bank 15000015)
108-01 Cash-NT,MDS-Regular (232-90005-9)
Page 156 of 207

108-02 Cash-NT,MDS-RGTL (232-90020-2)
108-03 Cash-NT,MDS-Accounts Payable (232-90019-9 )
197-01 Other Investments
121-10 Accounts Receivable - Miscellaneous Fee (CHED)

121-11 Accounts Receivable - Technology Fee
121-12 Accounts Receivable - Research & Instruction Related Fee
121-13 Accounts Receivable - Specialized Lab Fee
121-16 Accounts Receivable - Light and Power
CONTRA-ACCOUNT
301-01 Allowance for Doubtful Accounts
126-02 Loans Receivable Others-STUFAP

NEW CONTRA-ACCOUNT
NEW
121-14 Accounts Receivable - IDS Canteen/CBAA Business Center

121-15 Accounts Receivable - Other Spaces Rentals
NEW CONTRA-ACCOUNT
137-01 Due from GOCCs
146-02 Anniversary Bonus 2011 Disallowance
146-03 CNA 2009-2010 Disallowance
123-03 Due from Officers and Employees-Anniversary Bonus

149-03 Other Receivables-Reneging Fellows
149-04 Other Receivables-MSU
149-05 Other Receivables-Hammer Construction
NEW CONTRA-ACCOUNT
Page 157 of 207

154-01 Mechandise Inventory
152-02 Work-In-Process Inventory-Furniture & Fixtures

152-03 Work-In-Process Inventory-Other PPE
155-01 Office Supplies Inventory


167-01 Spare Parts Inventory
NEW
211-19 Office Buildings-MSU CAnteen Extn.

211-22 Office Buildings-Business Center Building
201-01 Land
201-02 Land-Maria Cristina School Site
201-03 Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f)
Page 158 of 207
201-04 Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.)
201-05 Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f)
201-06 Land-MILO Site
201-07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2
201-08 Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f)
201-09 Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201
201-10 Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f)
202-01 Land Improvements

202-02 Land Improvements-In transit
202-05 Land Improvements-Transformer Platform
202-08 Land Improvements-Water System
202-09 Land Improvements-Campus Road & Gutter
202-11 Land Improvements-Deep well
202-13 Land Improvements-Landscaping of COE Premises
202-14 Land Improvements-Frontage Fence, Gate & Guard House
202-15 Land Improvements-Passenger Shed
202-16 Land Improvements-Basketball and Tennis Court
202-18 Land Improvements-Tennis Balley Court
202-19 Land Improvements-Hinaplanon Property
202-20 Land Improvements-Covered Walk Pavement
202-21 Land Improvements-Others
202-22 Land Improvements-Drainage Canal HOSTEL - IDS
202-23 Land Improvements-Mini Pond
202-24 Land Improvements-Boardroom Landscaping

NEW CONTRA-ACCOUNT

NEW CONTRA-ACCOUNT

Page 159 of 207
NEW CONTRA-ACCOUNT
211-01 Office Buildings

211-05 Office Buildings-Security Office
211-08 Office Buildings-Multi-Purpose Gymnasium
211-10 Office Buildings-MILO Building
211-11 Office Buildings-Board Room
211-12 Office Buildings-GSIS Condominium Building(Manila)
211-16 Office Buildings-Guidance Office
211-17 Office Buildings-SPMD Warehouse
211-18 Office Buildings-On-line Learning Office(MAin CAnteen Extn.)
211-20 Office Buildings-AMMEI
211-21 Office Buildings-IPAD Building
311-02 Accumulated Depreciation-Admin Building

311-03 Accumulated Depreciation-ROTC,PPD Building
311-04 Accumulated Depreciation-Three Storey Library Building
311-07 Accumulated Depreciation-Institute Clinic

311-08 Accumulated Depreciation-Multi Purpose Gym.
311-09 Accumulated Depreciation-MSU-IIT Guardhouse
311-10 Accumulated Depreciation-MILO Building
311-11 Accumulated Depreciation-Board Room
311-12 Accumulated Depreciation-GSIS Condominium Building
311-14 Accumulated Depreciation-Bamboo Tech. Research Bldg.
311-06 Accumulated Depreciation-Supply Office(Old)
NEW CONTRA-ACCOUNT
Page 160 of 207

212-01 School Buildings
212-02 School Buildings-Upgrading of COE & CSM Building
212-04 School Buildings-H.S. Faculty Room(6 room Maqrcos type)
212-06 School Buildings-Old Administration Building
212-07 School Buildings-Management Technology Building
212-08 School Buildings-Ceramics Laboratory
212-10 School Buildings- High School Laboratory
212-12 School Buildings-School of Arts & Sciences Laboratory
212-14 School Buildings-Ceramics Building
212-15 School Buildings-Eng'g Technology Workshop
212-17 School Buildings-School of Management Technology 2
212-19 School Buildings-Automotive Tech. Laboratory Ext.
212-21 School Buildings-College of Engineering bldg.
212-23 School Buildings-Temporary Furniture & Cabinet Making
212-25 School Buildings-College of Science & Math. Ext.
212-26 School Buildings-Charcoal Kiln Shed of COE
212-33 School Building-Nursing rooms
312-02 Accumulated Depreciation-HS Faculty Room

312-04 Accumulated Depreciation-SET Bldg (Old Admin Bldg)
Page 161 of 207
312-05 Accumulated Depreciation-School of Mgnt. Tech. Bldg.
312-06 Accumulated Depreciation-Ceramics Laboratory
312-07 Accumulated Depreciation-Old CASS Bldg.
312-08 Accumulated Depreciation-HS Laboratory
312-09 Accumulated Depreciation-HS Complex
312-10 Accumulated Depreciation-CASS Laboratory
312-11 Accumulated Depreciation-Girl''s Trade Building
312-12 Accumulated Depreciation-Ceramics Bldg.
312-13 Accumulated Depreciation-SET Building OLD
312-15 Accumulated Depreciation-SMT 2
312-16 Accumulated Depreciation-2 Storey Girl''s Trade Bldg.
312-17 Accumulated Depreciation-Automotive Tech Lab
312-18 Accumulated Depreciation-CSM Building
312-19 Accumulated Depreciation-COE- Building
312-21 Accumulated Depreciation-Temp. Furniture and Cabinet Making Bldg.
312-22 Accumulated Depreciation-CASS Extension
312-23 Accumulated Depreciation-CSM Extension
312-24 Accumulated Depreciation-Charcoal Kiln Shed of COE Bldg.
312-25 Accumulated Depreciation-HS Bldg
312-14 Accumulated Depreciation-HS Practical Arts Bldg.

312-20 Accumulated Depreciation-Temporary 6 Rooms Classroom
312-26 Accumulated Depreciation-HS Workshop Bldg.
NEW CONTRA-ACCOUNT
Page 162 of 207

311-13 Accumulated Depreciation-Executive House
new
215-01 Other Structure
NEW CONTRA-ACCOUNT
226-01 Machineries
326-01 Accumulated Depreciation-Machineries
new

229-02 Communication Equipment-Salvage value of dropped assets waiting for disposal

Page 163 of 207
new
230-01 Construction & Heavy Equipmt
new
new
new
new
new
new

236-02 Technical & Scientific Equipment-Donated Items
new
new

Page 164 of 207
new
248-01 Other Transportation Equipment
348-01 Accumulated Depreciation-Other Transportation Equipment

new

new

290-02 Other Assets - E-Books
324-01 Accumulated Depreciation-Library Books

new
new
new
264-01 Construction in Progress

264-04 Construction in Progress-Dormitory
264-17 Construction in Progress-Information Communication and Technology Center
264-28 Construction in Progress-4 Storey Academic Bldg.
264-34 Construction in Progress - PPD Building
264-35 Construction in Progress - CSM Trash Storage House
264-41 Construction in Progress-COE Annex
264-42 Construction in Progress-Admin Building Expansion
264-44 Construction in Progress-Multi-Species Fish Hatchery
264-45 Construction in Progress-Hinaplanon MRF Building
new
new

new
new
Page 165 of 207

106-01 Payroll Fund
103-01 Cash Disbursing Officers
177-01 Prepaid Rent
178-01 Prepaid Insurance
182-01 Deferred Charges

185-01 Other Prepaid Expenses
185-03 Other Prepaid Expenses-Internet Domain Name registration
185-04 Other Prepaid Expenses-Software Subscription

180-02 Deposit on Letters of Credit-c/o Prof. Lambino
Page 166 of 207

290-01 Other Assets
new

401-07 Accounts Payable-IT Eqpt. & Software
401-13 Accounts Payable-Other PPE
401-23 Accounts Payable-Other maintenance & Operating Exp.
401-24 Accounts Payable-Stale Checks


412-03 Due to BIR-VAT, 5% & 3%
412-05 Due to BIR-VAT, 2% & 1%
413-01 Due to GSIS
413-16 Due to GSIS-Employees compensation
413-04 Due to GSIS-Salary Loan Installments
413-05 Due to GSIS Policy Loan Installments
413-03 Due to GSIS-UOLI Premiums
413-06 Due to GSIS-UOLI Installments
413-07 Due to GSIS-Real Estate Loan Installments
413-08 Due to GSIS-Emergency Loan
413-09 Due to GSIS-SOS Loan
413-17 Due to GSIS-Cash Advance(ECARD)
413-18 Due to GSIS-Consolidated Loan
413-19 Due to GSIS - UMID Cash Advance
413-20 Due to GSIS-Educational Assistance Loan (EAL)

414-03 Due to Pag-ibig-MPL Installments
414-04 Due to Pag-ibig- Housing/Lot Loan Installments
414-06 Due to Pag-ibig - Calamity Loan Installment
416-01 Due to Other NGAs

416-03 Due to Other NGAs-CHED Interest Earned
Page 167 of 207

416-05 Due to Other NGAs-CA# 5582-820-2-DBP
416-09 Due to Other NGAs-College of Medicine
416-10 Due to Other NGAs-DOST-Interest Earned
416-11 Due to Other NGAs-DOST PCASTRD-IDP
416-12 Due to Other NGAs-DOST-S&T Data Base Project
416-13 Due to Other NGAs-DOST-LRC
416-14 Due to Other NGAs-DOST-PCASTRD Institutional Bldg. Fund
416-15 Due to Other NGAs-DOST-TAPI Bamboo Tech.
416-16 Due to Other NGAs-DOST-SEI
416-17 Due to Other NGAs-DOST-TAPI
416-18 Due to Other NGAs-DOST-R&D Symposium
416-19 Due to Other NGAs-DOST-PCASTRD-ATD
416-21 Due to Other NGAs-PCASTRD-NLP
416-22 Due to Other NGAs-PCASTRD- TDDSS
416-23 Due to Other NGAs-DOST Phil. Council For Health Research & Dev.
416-24 Due to Other NGAs-PCASTRD HRIDD Chem
416-26 Due to Other NGAs-DOST PCASTRD HRIDD-Physics
416-27 Due to Other NGAs-DOST ERDT-Scholarship
416-28 Due to Other NGAs-DOST PCARRD-FITS
416-32 Due to other NGAs-DOST Research Grant-F.Teves
416-35 Due to Other NGAs-DOST Expert Pool CA# 0763
416-36 Due to Other NGAs-NCCA(Nat''l Commission for Culture & Arts) IPAG
416-37 Due to Other NGAS-CHED Congressional Scholarship
416-40 Due to Other NGAs-Commission Research
416-42 Due to other NGAs-Commission on Info. & Communication Tech.
416-43 Due to Other NGAs-UP Diliman EEE
416-44 Due to Other NGAs-CHED COE CA# 0322-1080-10
416-45 Due to Other NGAs-CHED MAEP
416-47 Due to Other NGAs-CHED-ZRC
416-49 Due to Other NGAs-CHED-ZRC,Comprehensive Cost Analysis
416-50 Due to Other NGAs-CHED ZRC Dr R. Paluga
416-51 Due to Other NGAs-CHED ZRC Dr. N. Gaquing
416-52 Due to Other NGAs-CHED ZRC Dr R. Eballe
416-53 Due to Other NGAs-CHED ZRC Dr. S. Canoy
416-54 Due to Other NGAs-CHED ZRC Dr M. Carmona
416-55 Due to Other NGAs-CHED ZRC Dr F. Teves
416-56 Due to Other NGAs-CHED ZRC E. Quiao
416-58 Due to Other NGAs-CHED Scholars
416-61 Due to Other NGAs-CHED-HEI Research Program Award
416-63 Due to Other NGAs-CHED Substitute Fund
416-64 Due to Other NGAs-CHED-FDP-Admin Cost
416-66 Due to Other NGAs-CHED-S A F E Loan
416-68 Due to Other NGAs-Phil.Rice -Characterization of Morphological Diversity
416-69 Due to Other NGAs-Phil.Rice -Geometric Morphometric Analysis of Population
416-70 Due to Other NGAs-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice Complex
416-71 Due to Other NGAs-Financial Assistance for completion of Call center
Page 168 of 207
416-72 Due to Other NGAs-DepEd ATEP (Accelarated Teacher Education Program)
416-74 Due to Other NGAs-DED-IPDM
416-75 Due to Other NGAs-CHED Biodiversity Research Project
416-77 Due to Other NGAs-CHED-Res. Project of Dr. Uy and Dr. Rivera
416-79 Due to Other NGAs-DOST-PCASTRD (Eye C Program)
416-80 Due to Other NGAs-OPAPP-IPDM
416-81 Due to Other NGAs-DOST-PCIEERD -Dr. Ryan Balili
416-82 Due to Other NGAs-DOH Research Grant-F.Teves
416-84 Due to Other NGAs-BFAR Mangrove c/o A. Responte
416-85 Due to Other NGAs-DOST-PCHRD c/o Dr. Mylene Uy
416-86 Due to Other NGAs-DOST-ASTHRDP
416-87 Due to Other NGAs-DOST-PCIEERD-Itao
416-88 Due to Other NGAs-DOST-PCIEERD-Anacleto
416-89 Due to Other NGAs-CHED DAP Funds 2012
416-90 Due to Other NGAs-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan
416-91 Due to Other NGAs-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves
416-92 Due to Other NGAs-NRCP Research Project-Prof. Bracamonte
416-94 Due to Other NGAs-WorldFish AAS
416-95 Due to Other NGAs-Project Climate Twin Phoenix
416-96 Due to Other NGAs-Commission on Audit
416-97 Due to Other NGAs-DOST PCHRD c/o Stephen Fajardo
416-98 Due to Other NGAs-DOST PCHRD c/o Alita Roxas
416-99 Due to Other NGAs-DOST PCHRD c/o Lady Marapao
416-100 Due to Other NGAs-DAP Fund Interest Income
416-101 Due to Other NGAs-NorMin CoHRD c/o Dr. Bracamonte
416-104 Due to Other NGAs-UNESCO c/o Prof. E. Metillo
417-01 Due to Other GOCCs-NHMFC(National Home & Mortgage Fund)
411-02 Due to Natrional Treasury-Refund of financial grants

411-04 Due to National Treasury - Appealed Disallowances

439-50 Other Payables-Research Collaboration Fund
439-53 Other Payables-PHINMA
439-56 Other Payables - SGS and Other Undergrad Thesis Proposal and Dissertation
439-57 Other Payables-Bidders fee
439-58 Other Payables-Coco Foundation Scholarship/CIBAC
439-60 Other Payables-World Links - CED
439-61 Other Payables-Donation fr. Engr.J. Bacolod Jr for Prof.Chair
Page 169 of 207
439-62 Other Payables-Donation fr.Shell (STEP)or Prof.chair
439-64 Other Payables-BAR
439-65 Other Payables - CSM Thesis Proposal and Dissertation
439-66 Other Payables - Nursing Thesis Proposal and Dissertation
439-67 Other Payables - BERS-CED
439-69 Other Payables - CHED Admin Cost
439-70 Other Payables - Mariwasa Siam Ceramics (Scholarship)
439-72 Other Payales - UNESCO ICT Project
439-73 Other Payables-CED 2010 Outstanding Ext. Award-HEI
439-74 Other Payables - ABAMIN
439-75 Other Payables-Orange & Bronze Scholarship
439-76 Other Payables-NSTP Funds
439-77 Other Payables-IDS Augmentation Fee
439-78 Other Payables-JV Ejercito Scholarship
439-79 Other Payables-GMA Scholarship
439-80 Other Payables-ACT TEACHER Partylist Scholarship
439-81 Other Payables-ILPI Funds
439-83 Other Payables-Taganito HPAL Nickel Corporation
439-84 Other Payables-Metrobank Access II Foundation
439-85 Other Payables-Legal Interest c/o Legal Office
439-01 Other Payables

439-05 Other Payables-Provident Fund
439-08 Other Payables-Travelers Life
439-09 Other Payables-Insular Life Insurance
439-19 Other Payables-Students Loan Fund
439-20 Other Payables-AMSLA
439-24 Other Payables-Gymnasium
439-26 Other Payables-ALIMONY
439-32 Other Payables-Students Publication CA# 322-1090-24
439-36 Other Payables-AITA
439-37 Other Payables-FASSET
439-38 Other Payables-Contractors Deposit
439-41 Other Payables-Bamboo Craft CA# 0687
Page 170 of 207
439-43 Other Payables-Rural Bank of Initao
439-68 Other Payables - Land Bank Salary Loan
439-82 Intellectual Property Commercialization (IPC)
424-01 Due To Other Funds
424-03 Due to Other Funds - Medical Disallowance
424-05 Due to Other Funds - Income from Fines and Penalties

512-01 Income & Expense Summary
605-01 Permit Fees
606-01 Registration Fees
613-01 Clearance and Certification Fee
628-08 Other Service Income-ID Fees/ID Processing/ID Validation

621-01 Processing Fee
621-02 Processing Fee-Registrar's Mailing and Handling Charges
629-01 Fines and Penalties-Service Income
628-02 Other Service Income-Computer Lab Fees

628-03 Other Service Income-Research & Instruction Related Fee
628-06 Other Service Income-Software installation
628-07 Other Service Income-(Student Fees)
628-09 Other Service Income-(Evaluation Fee, Examination Fees, Load Revision, etc.)
Page 171 of 207
628-10 Other Service Income-MICEL Income
628-11 Other Service Income-MICEL Tuition
628-13 Other Service Income-Guidance fee
628-14 Other Service Income-Misc. (CHED)
628-17 Other Service Income-Technology fee
628-18 Other Service Income-Internet Fees
644-01 Tuition Fees
612-01 Athletic and Cultural Fees

615-01 Diploma, Diploma Jacket and Other Graduation Fees
615-02 Application for Graduation Fees
618-01 Library Fees/ Bar Code/Borrower''s Card
619-02 Medical/Dental Fee
619-03 Laboratory Fees
619-05 Medical Dental & Laboratory fees-Specialized Lab. fee
619-06 R L E Fee
624-01 Transcript of Records Fees
619-04 Facilities Fees
622-01 Seminar/Training Fees

642-03 Rental of Building, Tennis Court, Spaces, and Facilities
648-07 Other Business Income-Equipment Rental
642-04 Rent Income-Hostel Room Rental

642-08 Rental Income - SGS Dormitory
632-01 Income from Canteen Operations
642-06 Rental Income - IDS Canteen/CBA Business Center
643-02 Sales Revenue-Bamboo Craft
Page 172 of 207

651-01 Subsidy Income from National Government
678-03 Miscellaneous Income-Hinaplanon lot

678-07 Miscellaneous Income - LET Review
678-08 Miscellaneous Income-Wellness Program
666-01 Sale of Confiscated/Abandoned/Seized Goods and Properties

701-02 Salary Differential
701-03 Monetization
701-04 Salary Differential 2nd Tranche
701-05 Salary Differential 3rd Tranche
703-01 Salaries and Wages-Part Time

703-02 Salaries and Wages-Student Labor
704-01 Salaries and Wages-Substitute
706-01 Salaries and Wages-Contractual
Page 173 of 207

711-01 PERA-Personnel Economic Relief Allowance
711-02 PERA-Personnel Economic Relief Allowance (Casual/Contractual)
712-01 ADCOM-Additional Compensation
713-01 Representation Allowance(RA)
714-01 Transportation Allowance(TA)
715-01 Clothing/Uniform Allowance

715-02 Clothing/Uniform Allowance (Casual)
715-03 Clothing/Uniform Allowance (Contractual)
716-01 Subsistence, Laundry and Quarter Allowance

716-02 Subsistence, Laundry and Quarter Allowance (Casual)
749-08 Other Personnel Benefits-Productivity Incentive Bonus
720-01 Honoraria
721-01 Hazard Pay
722-01 Longetivity Pay
723-01 Overtime & Night Pay
725-01 Year End Bonus

725-02 Year End Bonus - Casual
725-03 Year End Bonus - Contractual
724-01 Cash Gift

724-02 Cash Gift - Casual
724-03 Cash Gift - Contractual
Page 174 of 207

749-05 Other Personnel Benefits-Annual CNA Incentive
749-13 Other Personnel Benefits-Productivity Enhancement Incentive(5K)
731-01 Life & Retirement Insurance Contributions
732-01 PAG-IBIG Contribution
733-01 PHILHEALTH Contribution
734-01 ECC Contribution
740-01 Retirement Benefit-Civilian
742-01 Terminal Leave Benefits
749-02 Other Personnel Benefits-Faculty Stipend

749-04 Other Personnel Benefits-Loyalty
749-12 Other Personnel Benefits-IGP Incentive
754-01 Scholarship Expenses
756-01 Accountable Forms Expenses
758-01 Food Supplies Expense
759-01 Drugs and Medicines Expenses

760-03 Laboratory Supplies Expense-Academic

Page 175 of 207
763-01 Textbooks and Instructional Materials Supplies
764-01 Military and Police Supplies

768-01 Cooking Gas Expenses
766-01 Water Expenses

779-01 Awards and Indemnites

883-01 Extraordinary Expenses

791-01 Legal Services
792-01 Auditing Services
793-01 Consultancy Services
Page 176 of 207

797-01 Security Services
797-02 Security Services (Tanod)
802-01 Repairs & Maintenance- Land Improvements
854-01 Repairs and Maintenance-Artesian Wells, Reservoirs

805-01 Repairs & Maintenance- Electrification, Power and Water System

811-03 Repairs and Maintenance - Office Buildings Admin
811-07 Repairs and Maintenance - Office Buildings Gymnasium
812-03 Repairs and Maintenance-School Buildings CASS
812-09 Repairs and Maintenance-School Buildings CON
812-10 Repairs and Maintenance-School Buildings COE
812-11 Repairs and Maintenance-School Buildings ETC
811-09 Repairs and Maintenance - Office Buildings HOSTEL
815-01 Repairs and Maintenance-Other Structures

829-01 Repairs & Maintenance-Communication Equipt.
831-01 Repairs and Maintenance Expense - Fire Fighting Equipment
834-01 Repairs & Maintenance-Military & Police Equipment
833-01 Repairs & Maintenance-Medical, Dental & Lab. Eqpt.
836-01 Repairs and Maintenance-Technical & Scientific Equipment
840-01 Repairs and Maintenance-Other Machineries and Equipment
892-01 Fidelity Bond Premiums

Page 177 of 207
893-01 Insurance Expenses
784-01 Transportation and Delivery Expenses

878-01 Donations

969-04 Other MOOE-Employees/Students Athletic Expenses
969-05 Other MOOE-BOR Expenses
969-07 Other MOOE-Gate Pass/Sticker Printing
969-13 Other MOOE-Charter Day Expenses
969-18 Other MOOE-Foundation Day Expenses
969-19 Other MOOE-Praise
969-21 Other MOOE-Cultural activities
Page 178 of 207

971-01 Bank Charges
979-01 Other Financial Charges
911-01 Depreciation-Office Buildings

912-01 Depreciation-School Buildings
915-01 Depreciation-Other Sructures
926-01 Depreciation-Machineries

934-01 Dep. Expense- Military & Police Eqpt
935-01 Depreciation Expense-Sports Equipment
940-01 Depreciation-Other Machineries and Equipment
941-01 Depreciation-Motor Vehicle

948-01 Depreciation-Other Transportation Equipment

924-01 Depreciation Expense-Library Books
Page 179 of 207

Page 180 of 207
REMARKS
ATEP (Accelarated Teacher Education Program) CA# 0322-1122-11
sub-object code 06 available
Page 181 of 207

ble - Research & Instruction Related Fee
transfer fr A/R
transfer fr A/R
Page 182 of 207

predesignated SL
Page 183 of 207

Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.)
Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f)
qualified as Investment property?

nts
nts-Frontage Fence, Gate & Guard House
preciation-Artesian Well, Pumping Statn.
p.-Electrification, power & energy structures

Page 184 of 207
On-line Learning Office(MAin CAnteen Extn.)
Page 185 of 207

H.S. Faculty Room(6 room Maqrcos type)
College of Buisiness Administration Bldg.
Page 186 of 207

preciation-Temp. Furniture and Cabinet Making Bldg.
preciation-Charcoal Kiln Shed of COE Bldg.
?
?
?
Page 187 of 207

transfer fr O/B
transfer fr O/B
Equipment-Salvage value of dropped assets waiting for disposal
Page 188 of 207

preciation-Medical, Dental & Lab. Equipt.
Page 189 of 207

preciation-Other Transportation Equipment
rogress
rogress-Information Communication and Technology Center
extract intangibles from existing accounts
Page 190 of 207

penses-Internet Domain Name registration
Page 191 of 207

Page 192 of 207
As-DOST-PCASTRD Institutional Bldg. Fund
As-DOST Phil. Council For Health Research & Dev.
As-NCCA(Nat''l Commission for Culture & Arts) IPAG
As-Commission on Info. & Communication Tech.
As-CHED-ZRC,Comprehensive Cost Analysis
As-Phil.Rice -Characterization of Morphological Diversity

As-Phil.Rice -Geometric Morphometric Analysis of Population
As-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice Complex
As-Financial Assistance for completion of Call center
Page 193 of 207
As-DepEd ATEP (Accelarated Teacher Education Program)
As-CHED-Res. Project of Dr. Uy and Dr. Rivera
As-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan

As-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves
As-NRCP Research Project-Prof. Bracamonte
CCs-NHMFC(National Home & Mortgage Fund)
Treasury-Refund of financial grants

reasury - Refund of Hazard Pay
reasury - Refund of Hazard Pay
reasury - Appealed Disallowances
SGS and Other Undergrad Thesis Proposal and Dissertation
onation fr. Engr.J. Bacolod Jr for Prof.Chair

Page 194 of 207
Nursing Thesis Proposal and Dissertation
Page 195 of 207

deleted account (charge directly to ASD
SL code available : 5-99

needs segregation since there are predesignated SL for each

ome-ID Fees/ID Processing/ID Validation
ome-Research & Instruction Related Fee
ome-(Evaluation Fee, Examination Fees, Load Revision, etc.)

Page 196 of 207
raduation Fees
Separate GLs for Power and Water!
expanded account
Page 197 of 207

transfer to Water Supply Fees & Power Supply Fees?
Loss have a separate account
ed/Abandoned/Seized Goods and Properties
SL predesignated (SL code available : 3 & up)
Page 198 of 207

SL predesignated (SL code available : 3 & up)
Economic Relief Allowance (Casual/Contractual)
al Compensation
SL code available : 12 & up
EXPANDED ACCOUNT
SL code available : 05 & up / SEPARATE GLs for Laundry & Qrtr
EXPANDED ACCOUNT
Page 199 of 207

Benefits-Productivity Enhancement Incentive(5K)
Page 200 of 207

enses
er Claims
Page 201 of 207

nance- Electrification, Power and Water System
COMPRESSED ACCOUNT! (no longer per asset)
COMPRESSED ACCOUNT! (no longer per asset)
tenance Expense - Fire Fighting Equipment
tenance-Technical & Scientific Equipment

tenance-Other Machineries and Equipment
Page 202 of 207

nses
g Expenses
xpenses
nd Delivery Expenses
EXPANDED! SL code available from 08
s & Contribution to Organization
enses
SL code available 02-98
Page 203 of 207

ce Equipment
quipment
Page 204 of 207

Page 205 of 207
ITEMS not yet converted:
CODE DESCRIPTION
284-01 Items in Transit 102
284-02 Items in Transit-Office Equipment 164
284-03 Items in Transit-Furnitures & Fixtures 164
284-04 Items in Transit-IT Eqpt. 164
284-05 Items in Transit-Books 164
284-06 Items in Transit-Com. Eqpt. 164
284-07 Items in Transit-Tech. & Scientific Eqpt. 164
284-08 Items in Transit-Other Eqpt. 164
284-09 Items in Transit-Artesian Wells, Pumping Station & Conduits 164
ITEMS-IN-TRANSIT: If such balances pertain to assets delivered but not recorded,

determine the reason for not recording the transaction & gather the supporting
document to warrant the recording of the asset in the books of account. If these pertain
to fixed assets in transit that were coverted to this account upon implementation of the
NGAS Chart of Accounts & w/c remain undelivered as of 12/31/2013, close the said
account to ASD. ~ (pending request for writeoff)
REMARKS

UACS Consol

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UACS Consol

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Mindanao State University

Iligan Institute of Technology

Fund code: 101

Breadown Codes Breakdown Description

Fund code: 102

Breadown Codes Breakdown Description

Fund code: 164

Breadown Codes Breakdown Description

Fund code: 161

Breadown Codes Breakdown Description

Fund code: 101

Breadown Codes Breakdown Description Amount Breakdown

Breadown CoBreakdown Description Amount Breakdown FUND

expanded: see predesignated SLs

consult! Per matrix, MI are charged to Other Gains

Deleted account: charge directly to ASD

Account not specified: charge to Other Gains?

Per matrix: Other S&M Exp

10501011 00 Accumulated Impairment Losses - Investment Property, Land

10501021 00 Accumulated Depreciation - Investment Property, Buildings

10604062 00 Accumulated Impairment Losses - Hostels and Dormitories new

Page 102 of 207

Page 104 of 207

Page 107 of 207

Page 110 of 207

CAPITAL OUTLAY Accounts in UACS appendices are for use in Obligation

Page 112 of 207

Cash-Collecting Officer-Camar B. Dimapingun

CIB-LCCA-SG CA# 0425

CIB-LCCA-TD (LBP Acct. No. 0321-2238-85)

Accounts Receivable - Miscellaneous Fee (CHED)

Page 113 of 207

Due from NGAs

Mechandise Inventory predesignated SL

Work-In-Process Inventory-Furniture & Fixtures

Office Supplies Inventory

Page 114 of 207

Artesian Wells, Pumping Station & Condults

Electrification and Power Equipment

Office Buildings- Executive House transfer fr O/B

IT Equipment & Software

Page 117 of 207

Construction & Heavy Equipmt

Fire Fighting Equip. & Accessories

Military and Police Equipment

Medical, Dental & Lab. Equipt.

Technical & Scientific Equipment

Other Machineries and Equipment

Other Transportation Equipment

Furniture & Fixtures

Other Property, Plant & Equipment

Advances to Officers and Employees

Deposit on Letters of Credit

Due to BIR Withholding Tax Payables

Page 120 of 207

Other Payables-MSU SASE

Other Deferred Credits

Page 122 of 207

Income & Expense Summary

Clearance and Certification Fee

Other Service Income-ID Fees/ID Processing/ID Validation

Rent Income-Hostel Room Rental

Sales Revenue-Bamboo Craft