JOURNAL ENTRY VOUCHER No.

: 12-12-562 Leyte State University Date: 4-Dec-2012 ACCOUNTING ENTRIES Responsibilit Amount Account y Center Accounts and Explanations P Debit Credit Code Personnel Economic Relief Allowance (PERA) 711 222,000.00 Representation Allowance (RA) 713 21,000.00 Transportation Allowance (TA) 714 21,000.00 Cash in Bank - LCCA 111 264,000.00 To record payment of RATA and PERA to officials and employees of LSU. TOTAL 264,000.00 264,000.00 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-563 Leyte State University Date: 5-Dec-2012 ACCOUNTING ENTRIES Responsibilit Amount Account y Center Accounts and Explanations P Debit Credit Code IT Equipment and Software 223 34,876.33 Due to BIR 412 1,868.38 Cash in Bank- LCCA 111 33,007.95 To record purchase of 1 set Desktop Computer at EDS Computer Store P.O. No. 215-2012-AA on account. TOTAL 34,876.33 34,876.33 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-564 Leyte State University Date: 6-Dec-2012 ACCOUNTING ENTRIES Responsibilit Amount Account y Center Accounts and Explanations P Debit Credit Code Advances to officers and employees 148 13,277.68 Cash in Bank - LCCA 111 13,277.68 To record cash advance for the travelling expenses of Ms. Theresa Abella, Accountant, to attend the PICPA Annual Convention at Davao City on Dec. 12-14, 2012. DV No. 101-12-12-563 TOTAL 13,277.68 13,277.68 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-565 Leyte State University Date: 14-Dec-2012 ACCOUNTING ENTRIES Responsibilit Amount Account y Center Accounts and Explanations P Debit Credit Code Salaries and Wages-Regular 701 1,627,290.00 Salaries and Wages-Substitute 704 63,240.00 Salaries and Wages-Casual 705 83,670.00 Salaries and Wages-Contractual 706 157,218.00 Cash in Bank - LCCA 111 1,931,418.00 To record payment of Salaries for the period, December 1-15, 2012 (through ATM Payroll Account) TOTAL 1,931,418.00 1,931,418.00 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-566 Leyte State University Date: 17-Dec-2012 ACCOUNTING ENTRIES Responsibilit Account Amount Accounts and Explanations P y Center Debit Credit Code Spare Parts Inventory 167 21,068.44 Due to BIR 412 1,128.67 Cash in Bank - LCCA 111 19,939.77 To record purchase of Spare Parts from ITR Motor Parts & Services for minor repairs of Motor Vehicle TOTAL 21,068.44 21,068.44 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-567 Leyte State University Date: 17-Dec-2012 ACCOUNTING ENTRIES Responsibilit Amount Account y Center Accounts and Explanations P Debit Credit Code Security Services 797 77,689.00 Due to BIR 412 4,855.56 Cash in Bank -LCCA 111 72,833.44 To record payment to TC Security Services for the Security Services for the period, December 1-15, 2012 net of withholding tax TOTAL 77,689.00 77,689.00 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-568 Leyte State University Date: 28-Dec-2012 ACCOUNTING ENTRIES Responsibilit Amount Account y Center Accounts and Explanations P Debit Credit Code Salaries and Wages-Regular 701 3,213,696.38 Salaries and Wages-Substitute 704 60,722.00 Salaries and Wages-Casual 705 110,148.00 Salaries and Wages-Contractual 706 52,406.00 Due to BIR 412 289,065.12 Due to GSIS 413 432,940.09 Due to Pag-IBIG 414 71,998.60 Due to PhiliHealth 415 27,654.00 Due to LSU Provident Fund 439 211,987.34 Due to LSU Employee's Union 439 1,756.88 Cash in Bank - LCCA 111 2,401,570.35 To record payment of Salaries for the period, December 16-31, 2012 (through ATM Payroll Account) TOTAL 3,436,972.38 3,436,972.38 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-569 Leyte State University Date: 28-Dec-2012 ACCOUNTING ENTRIES Responsibilit Account Amount y Center Accounts and Explanations P Debit Credit Code Due to BIR 412 301,773.29 Due to GSIS 413 432,940.09 Due to Pag-IBIG 414 71,998.60 Due to PhilHealth 415 27,654.00 Due to LSU Provident Fund 439 211,987.34 Due to Employee's Union 439 1,756.88 Life and Retirement Insurance Contributions 731 295,878.10 PAG-IBIG Contributions 732 12,700.00 PHILHEALTH Contributions 733 27,654.00 Cash in Bank - LCCA 111 1,384,342.30 To record remittance to BIR, GSIS, PAG-IBIG, PHILHEALTH and LSU Provident Fund and LSU Employee's Union TOTAL 1,384,342.30 1,384,342.30 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-570 Leyte State University Date: 28-Dec-2012 ACCOUNTING ENTRIES Responsibilit Amount Account y Center Accounts and Explanations P Debit Credit Code Traveling Expenses - local 751 13,277.68 Advances to Officers and Employees 148 13,277.68 To record liquidation of cash advance for travel of Ms. Theresa Abella to Davao City last December 12-14, 2012 TOTAL 13,277.68 13,277.68 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit

JOURNAL ENTRY VOUCHER No.: 12-12-571 Leyte State University Date: 28-Dec-2012 ACCOUNTING ENTRIES Responsibilit Amount Account y Center Accounts and Explanations P Debit Credit Code Security Services 797 77,689.00 Due to BIR 412 4,855.56 Accounts Payable 401 72,833.44 To set up Accounts Payable for the Security Services covering the period, December 16-31, 2012. TOTAL 77,689.00 77,689.00 Prepared by: Certified Correct: Lezil Abadinas Accounting Personnel Ms. Theresa Abella Head, Accounting Unit