Suggested Solution to Exercise 4-C

SEMINAR ON GOVERNMENT ACCOUNTING MANUAL

Exercise D-4 (PRACTICE SET )
Accounting for Disbursements

1) Department ABCD received Notice of Cash Allocation from the DBM with the following details:
Date NCA No. Servicing Bank Amount
Jan. 5, 2015 2015-001 LBP-Quezon City P 6,000,000.00

2) Paid the following obligations for the First Quarter of CY 2015:

Payment Check/ADA/TRA Deductions Total
ORS Date ORS No. DV No. DV Date Payee Nature of Payment Gross Amount Deductions Net Amount
Check No ADA No. TRA Date GSIS Pag-IBIG Philhealth W/tax
Jan. 5, 2015 02-101101-2015-01-00001 2015-01-0001 Jan. 5, 2015 Manila Waters Inc. Payment of accounts payable 100001 Jan. 6, 2015 4,000.00 - - - 250.00 250.00 3,750.00
Jan. 7, 2015 01-101101-2015-01-00003 2015-01-0002 Jan. 7, 2015 ABCD-Local Currency,CA Salaries and wages for Jan. 2015 01101101-01- 001- 2015 Jan. 8, 2015 275,000.00 23,310.00 800.00 900.00 38,850.00 63,860.00 211,140.00
Jan. 8, 2015 01-101101-2015-01-00002 2015-01-0003 Jan. 8, 2015 MERALCO Payment of accounts payable 100002 Jan. 9, 2015 13,700.00 - 856.25 856.25 12,843.75
Jan. 15, 2015 02-101101-2015-01-00004 2015-01-0004 Jan. 15, 2015 Procurement Service Office supplies for the 1st quarter 100003 Jan. 16, 2015 406,000.00 - 406,000.00
Jan. 15, 2015 02-101101-2015-01-00005 2015-01-0005 Jan. 15, 2015 Smart Communications, Inc. Mobile expenses 100004 Jan. 16, 2015 5,000.00 312.50 312.50 4,687.50
Jan. 15, 2015 02-101101-2015-01-00006 2015-01-0006 Jan. 15, 2015 PLDT Telephone expenses 100005 Jan. 16, 2015 3,400.00 212.50 212.50 3,187.50
Jan. 15, 2015 02-101101-2015-01-00007 2015-01-0007 Jan. 15, 2015 Hizon Property Rental of office space for Jan. 2015 01101101-01- 002- 2015 Jan. 16, 2015 10,000.00 625.00 625.00 9,375.00
Jan. 15, 2015 02-101101-2015-01-00008 2015-01-0008 Jan. 15, 2015 Philippine Postal Corp. Postage and courier expenses 100006 Jan. 16, 2015 1,150.00 1,150.00
Jan. 28, 2015 02-101101-2015-01-00009 2015-01-0009 Jan. 28, 2015 Office Solutions, Inc. Payment of accounts payable for 01101101-01- 003- 2015 Jan. 29, 2015 526,400.00 28,200.00 28,200.00 498,200.00
delivered office equipment
Total 1,244,650.00 23,310.00 800.00 900.00 69,306.25 94,316.25 1,150,333.75
Jan. 5, 2015 BIR Payment of taxes withheld 30001 Feb. 9, 2015 69,306.25 - 69,306.25
Jan. 5, 2015 01-101101-2015-01-00003 2015-02-0010 Feb. 9, 2015 GSIS Payment of employees contribution 100007 Feb. 9, 2015 23,310.00 - 23,310.00
Jan. 5, 2015 01-101101-2015-01-00003 2015-02-0011 Feb. 9, 2015 Pag-IBIG Payment of employees contribution 100008 Feb. 9, 2015 800.00 - 800.00
Jan. 5, 2015 01-101101-2015-01-00003 2015-02-0012 Feb. 9, 2015 Philhealth Payment of employees contribution 100009 Feb. 9, 2015 900.00 - 900.00
Sub-total 94,316.25 - - - - - 94,316.25
GRAND TOTAL 1,338,966.25 23,310.00 800.00 900.00 69,306.25 94,316.25 1,244,650.00
Time Alloted: 80 minutes
Instructions:
1.    Prepare the Journal Entry (JEV) to record the receipt of NCA.

2.    Prepare the following record and reports: 4.      Record the JEV in the following journals:
a.     Check and ADA Disbursements Record (CkADADRec) a.      Check Disbursements Journal (CkDJ)
b.      Report of Checks Issued (RCI) b.      ADA Disbursements Journal (ADADJ) General Journal
c.      Report of ADA Issued (RADAI) c.      General Journal (GJ)
d.      Construction receipt and remittance of TRA
3.    Prepare the Journal Entry Voucher (JEV) to record the following:
a.      Issuance of MDS checks based on the RCI 5. Assuming date of release of check/ADA is on the following banking day
b.      Issuance of ADA based on the RADAI
c.      Constructive receipt and remittance of TRA
 Appendix 36

JOURNAL ENTRY VOUCHER JEV No.:1

Entity Name : Department ABCD Date : Jan. 5, 2015

________________
Fund Cluster : Regular Agency Fund
________________
________________
_________
________________ ACCOUNTING ENTRIES
_ Responsibility
Center UACS Object Amount
Accounts and Explanation
Code Debit Credit
Cash-MDS, Regular 10104040 P 6,000,000.00
Subsidy from NG 40301010 6,000,000.00
To recognize receipt of NCA
from the DBM

TOTAL 6,000,000.00 6000000

Prepared by: Certified Correct:

_______________________________ __________________________________
Accounting Personnel Head, Accounting Division/Unit

100
 Appendix 36

JOURNAL ENTRY VOUCHER JEV No.: 2

Entity Name : Department ABCD Date : Jan, 2015

________________
Fund Cluster : Regular Agency Fund
________________
________________
_________
________________ ACCOUNTING ENTRIES
_ Responsibility
Center UACS Object Amount
Accounts and Explanation
Code Debit Credit
Accounts Payable 2020101000 P 4000.00
Due to BIR 2020101000 250.00
Cash - Modified Disbursement System (MDS), Regular 10104040 3750.00
To record Payments for Accounts Payable

Accounts Payable 2020101000 13700.00

Due to BIR 2020101000 856.25
Cash - Modified Disbursement System (MDS), Regular 10104040 12843.75
To record Payments for Accounts Payable

Office Supplies Inventory 1040401000 406000.00

Cash - Modified Disbursement System 10104040 406000.00
To record office supplies for first quarter

Mobile Expenses 5020502001 5000.00

Due to BIR 2020101000 312.50
Cash - Modified Disbursement System 10104040 4687.50
To record payment for mobile expenses

Telephone Expenses 5020502000 3400.00

Due to BIR 2020101000 212.50
Cash - Modified Disbursement System 10104040 3187.50
To record payment for telephone expenses

Postage and Courier Expenses 5020501000 1150.00

Cash - Modified Disbursement System 10104040 1150.00
To record payment for postage and courier expenses

TOTAL 433250.00 433250.00

Prepared by: Certified Correct:

_______________________________ __________________________________
Accounting Personnel Head, Accounting Division/Unit

100
 Appendix 36

JOURNAL ENTRY VOUCHER JEV No.: 3

Entity Name : Department ABCD Date : Jan, 5 2015

________________
Fund Cluster : Regular Agency Fund
________________
________________
_________
________________ ACCOUNTING ENTRIES
_ Responsibility
Center UACS Object Amount
Accounts and Explanation
Code Debit Credit
Salaries and Wages Expenses 501010100 P 275,000.00
Due to BIR 2020101000 38,850.00
Due to GSIS 2020101000 23,310.00
Due to PAG-IBIG 2020103000 800.00
Due to PhilHealth 2020104000 900.00
Cash - Modified Disbursement System (MDS), 10104040 211,140.00
Regular
To record salaries and wages for the month
of Jan
Rent Expenses 501010100 10,000.00
Due to BIR 2020101000 625.00
Cash - Modified Disbursement System (MDS), 10104040 9,375.00
Regular
To record payment for office space

Accounts Payable 2020101000 526,400.00

Due to BIR 2020101000 28,200.00
Cash - Modified Disbursement System (MDS), 10104040 498,200.00
Regular
To record payment for accounts payable for
delivered office equipment

TOTAL 811,400.00 811,400.00

Prepared by: Certified Correct:

_______________________________ __________________________________
Accounting Personnel Head, Accounting Division/Unit

100
 Appendix 36

JOURNAL ENTRY VOUCHER JEV No.: 4

Entity Name : Department ABCD Date : Feb, 2015

________________
Fund Cluster : Regular Agency Fund
________________
________________
_________
________________ ACCOUNTING ENTRIES
_ Responsibility
Center UACS Object Amount
Accounts and Explanation
Code Debit Credit
Due to GSIS 2020101000 P 23310.00
Due to PAG-IBIG 2020103000 800.00
Due to PhilHealth 2020104000 900.00
Cash - Modified Disbursement 10104040 25010.00
System
To (MDS),
record Regular
remintance to GSIS,
PAG-IBIG and PhilHealth

TOTAL 25010.00 25010.00

Prepared by: Certified Correct:

_______________________________ __________________________________
Accounting Personnel Head, Accounting Division/Unit

100
 Appendix 36

JOURNAL ENTRY VOUCHER JEV No.: 5

Entity Name : Department ABCD Date : Feb, 2015

________________
Fund Cluster : Regular Agency Fund
________________
________________
_________
________________ ACCOUNTING ENTRIES
_ Responsibility
Center UACS Object Amount
Accounts and Explanation
Code Debit Credit
Cash - Tax Remitance Advice 10104070 P 69,306.25
Subsidy From National 40301010 69,306.25
Government
To recognize constructive
receipt of NCA for TRA
Due to BIR 2020101000 69,306.25
Cash - Tax Remitance Advice 10104070 69,306.25
To recognizes remittance of
taxes withheld through TRA

TOTAL 138,612.50 138,612.50

Prepared by: Certified Correct:

_______________________________ __________________________________
Accounting Personnel Head, Accounting Division/Unit

100
 GENERAL JOURNAL
Month Of January and February

Entity Name : Department ABCD

Fund Cluster : Regular Agency Fund

JEV UACS
Date Particulars
No. Object Code
Jan. 5, 2015 1 Cash - Modified Disbursement System (MDS), 10104040
Regular
Subsidy from National Government 40301010
To recognise receipt of NCA for Regular
Agency Fund
Jan. 5, 2015 2 Accounts Payable 2020101000
Due to BIR 2020101000
Cash - Modified Disbursement System (MDS), 10104040
Regular To record Payments for Accounts Payable

Jan. 7, 2015 3 Salaries and Wages Expenses 501010100

Due to BIR 2020101000
Due to GSIS 2020101000
Due to PAG-IBIG 2020103000
Due to PhilHealth 2020104000
Cash - Modified Disbursement System (MDS), 10104040
Regular To record salaries and wages for the
month of Jan
Jan. 8, 2015 2 Accounts Payable 2020101000
Due to BIR 2020101000
Cash - Modified Disbursement System (MDS), 10104040
Regular To record salaries and wages for the
month of Jan
Jan. 15, 2015 2 Office Supplies Inventory 1040401000
Cash - Modified Disbursement System 10104040
To record office supplies for first quarter

Jan. 15, 2015 2 Mobile Expenses 1040401000

Due to BIR 2020101000
Cash - Modified Disbursement System 10104040
To record payment for mobile expenses

Jan. 15, 2015 2 Telephone Expenses 5020502000

 Due to BIR 2020101000
Cash - Modified Disbursement System 10104040
To record payment for telephone expenses

Jan. 15, 2015 3 Rent Expenses 501010100

Due to BIR 2020101000
Cash - Modified Disbursement System 10104040
To record payment for office space

Jan. 15, 2015 2 Postage and Courier Expenses 5020501000

Cash - Modified Disbursement System 10104040
To record payment for postage and courier
expenses
Jan. 28, 2015 3 Accounts Payable 2020101000
Due to BIR 2020101000
Cash - Modified Disbursement System 10104040
To record payment for accounts payable
for delivered office equipment
Feb. 9, 2015 4 Due to GSIS 2020101000
Due to PAG-IBIG 2020103000
Due to PhilHealth 2020104000
Cash - Modified Disbursement System (MDS), 10104040
Regular To record remintance to GSIS, PAG-IBIG
and PhilHealth
Feb. 9, 2015 5 Cash - Tax Remitance Advice 10104070
Subsidy From National Government 40301010
To recognize constructive receipt of NCA
for TRA
Feb. 9, 2015 4 Due to BIR 2020101000
Cash - Modified Disbursement System 10104040
To recognizes remittance of taxes
withheld through TRA
Totals

CERTIFIED CORRECT:

(Signature ove
Chief Accountant/Head o
 Appendix 1

ry

Sheet No. : ___________

Amount
P
Debit Credit
P 6,000,000.00
P 6,000,000.00

4000.00
250.00
3750.00

275000.00
38850.00
23310.00
800.00
900.00
211140.00

13700.00
856.25
12843.75

406000.00
406000.00

5000.00
312.50
4687.50

3400.00
 212.50
3187.50

10000.00
625.00
9375.00

1150.00
1150.00

526400.00
28200.00
498200.00

23310.00
800.00
900.00
25010.00

69306.25
69306.25

69306.25
69306.25

1408272.50 1408272.50

(Signature over Printed Name)

Chief Accountant/Head of Accounting Division/Unit
 CHECKS AND ADVICES TO DEBIT ACCOUNT DISBURSEMENTS RECO

Entity Name : Department ABCD

Bank Name/Bank Account Number : LBP-Quezon City

________________________________________________ _______________
Accountable Officer Official Des
NCA/DS/DV/Payroll Check/ADA

Serial No. Payee UACS Object Code

No. Date Date Date Released
Check ADA

10104040
1 Jan. 5, 2015 2015-001 Jan. 5, 2015
100001
2 Jan. 5, 2015 Jan. 5, 2015 Jan. 6, 2015 Manila Waters Inc. 2010101000

3 Jan. 7, 2015 01101101-01- 001- 2015 Jan. 7, 2015 Jan. 8, 2015 ABCD-Local Currency,CA 501010100
100002
4 Jan. 8, 2015 Jan. 8, 2015 Jan. 9, 2015 MERALCO 2010101000
100003
5 Jan. 15, 2015 Jan. 15, 2015 Jan. 16, 2015 Procurement Service 1040401000
100004
6 Jan. 15, 2015 Jan. 15, 2015 Jan. 16, 2015 Smart Communications, Inc. 5020502000
100005
7 Jan. 15, 2015 Jan. 15, 2015 Jan. 16, 2015 PLDT 5020502000

8 Jan. 15, 2015 01101101-01- 002- 2015 Jan. 15, 2015 Jan. 16, 2015 Hizon Property 5029905000
100006
9 Jan. 15, 2015 Jan. 15, 2015 Jan. 16, 2015 Philippine Postal Corp. 5020501000

10 Jan. 28, 2015 01101101-01- 003- 2015 Jan. 28, 2015 Jan. 29, 2015 Office Solutions, Inc. 2010101000

CERTIFICATION

I hereby certify on my official oath that the foregoing is a correct and complete record of all checks/ADAs issued by me in my capacity as __________________
(Designation) (Name of Agency)
during the period from _______________ to _______________, inclusive, as indicated in the corresponding co

96
 Appendix 34

AND ADVICES TO DEBIT ACCOUNT DISBURSEMENTS RECORD

Fund Cluster :Regular Agency Fund

Sheet No. : _____________________

___________________________ _______________________
Official Designation Station
Amount

Nature
of Payment NCA Received/ ADA NCA/Bank
Check Issued
Deposit Made Issued Balance

6,000,000.00

Payment of accounts payable 4,000.00

Salaries and wages for Jan. 2015 275,000.00

Payment of accounts payable 13,700.00

Office supplies for the 1st quarter 406,000.00

Mobile expenses 5,000.00

Telephone expenses 3,400.00

Rental of office space for Jan. 2015 10,000.00

Postage and courier expenses 1,150.00

Payment of accounts payable for delivered office equipment 526,400.00

CERTIFICATION

d complete record of all checks/ADAs issued by me in my capacity as _________________________ of _____________________________________

(Designation) (Name of Agency)
from _______________ to _______________, inclusive, as indicated in the corresponding columns.

___________________________
Name and Signature
________________
Date

96
 CHECKS AND ADVICES TO DEBIT ACCOUNT DISBURSEMENTS RECORD

Entity Name : Department ABCD

Bank Name/Bank Account Number : LBP-Quezon City

________________________________________________ ___________________________
Accountable Officer Official Designation
NCA/DS/DV/Payroll Check/ADA Amount

Serial No. Nature

Payee UACS Object Code NCA
Date of Payment
No. Date Date
Released
Received/
Check ADA Deposit Made

1 Feb. 9, 2015 100007 Feb. 9, 2015 Feb. 9, 2015 GSIS 2020101000 Payment of employees contribution

2 Feb. 9, 2015 100008 Feb. 9, 2015 Feb. 9, 2015 Pag-IBIG 2020103000 Payment of employees contribution

3 Feb. 9, 2015 100009 Feb. 9, 2015 Feb. 9, 2015 Philhealth 2020104000 Payment of employees contribution

CERTIFICATION

I hereby certify on my official oath that the foregoing is a correct and complete record of all checks/ADAs issued by me in my capacity as _________________________ of
_____________________________________
(Designation) (Name of Agency)
during the period from _______________ to _______________, inclusive, as indicated in the corresponding columns.

___________________________
Name and Signature
________________
Date

96
 Appendix 34

AND ADVICES TO DEBIT ACCOUNT DISBURSEMENTS RECORD

Fund Cluster :Regular Agency Fu

Sheet No. : ___________________

_______________________
Station
Amount

ADA NCA/Bank
Check Issued
Issued Balance

23,310.00

800.00

900.00

CERTIFICATION

oregoing is a correct and complete record of all checks/ADAs issued by me in my capacity as _________________________ of
_____________________________________
(Designation) (Name of Agency)
from _______________ to _______________, inclusive, as indicated in the corresponding columns.

___________________________
Name and Signature
________________
Date

96
 Appendix 35

REPORT OF CHECKS ISSUED

Period Covered: January, 2015

Entity Name : Department ABCD

Fund Cluster : Regular Agency Fund Report No.: __________
Bank Name/Account No. : LBP-Quezon City Sheet No.: ___________

Check
DV/Payroll No. ORS/BURS No. Responsibility Center Code Payee UACS Object Code Nature of Payment Amount
Date Serial No.
Jan. 5, 2015 100001 2015-01-0001 02-101101-2015-01-00001 Manila Waters Inc. 2010101000 Payment of accounts payable 4,000.00
Jan. 8, 2015 100002 2015-01-0003 01-101101-2015-01-00002 MERALCO 2010101000 Payment of accounts payable 13,700.00
Jan. 15, 2015 100003 2015-01-0004 02-101101-2015-01-00004 Procurement Service 1040401000 Office supplies for the 1st quarter 406,000.00
Jan. 15, 2015 100004 2015-01-0005 02-101101-2015-01-00005 Smart Communications, Inc. 5020502000 Mobile expenses 5,000.00
Jan. 15, 2015 100005 2015-01-0006 02-101101-2015-01-00006 PLDT 5020502000 Telephone expenses 3,400.00
98

Jan. 15, 2015 100006 2015-01-0008 02-101101-2015-01-00008 Philippine Postal Corp. 5020501000 Postage and courier expenses 1,150.00

CERTIFICATION
I hereby certify on my official oath that this Report of Checks Issued in _________ sheet(s) is a full, true and correct
statement of all checks issued by me during the period stated above for which Check Nos. ___________ to _____________ inclusive,
were actually issued by me in payment for obligations shown in the attached disbursement vouchers/payroll.

____________________________________________
Name and Signature of Disbursing Officer/Cashier
_____________________________ ______________
Official Designation Date
 Appendix 35

REPORT OF CHECKS ISSUED

Period Covered: February,2015

Entity Name : Department ABCD

Fund Cluster : Regular Agency Fund Report No.: __________
Bank Name/Account No. : LBP-Quezon City Sheet No.: ___________

Check UACS Object

DV/Payroll No. ORS/BURS No. Responsibility Center Code Payee Nature of Payment Amount
Date Serial No. Code

Feb. 9, 201100007 2015-02-0010 01-101101-2015-01-00003 GSIS 2020101000 Payment of employees contribution 23,310.00
Feb. 9, 201100008 2015-02-0011 01-101101-2015-01-00003 Pag-IBIG 2020103000 Payment of employees contribution 800.00
Feb. 9, 201100009 2015-02-0012 01-101101-2015-01-00003 Philhealth 2020104000 Payment of employees contribution 900.00
98

CERTIFICATION
I hereby certify on my official oath that this Report of Checks Issued in _________ sheet(s) is a full, true and correct
statement of all checks issued by me during the period stated above for which Check Nos. ___________ to _____________ inclusive,
were actually issued by me in payment for obligations shown in the attached disbursement vouchers/payroll.

____________________________________________
Name and Signature of Disbursing Officer/Cashier
_____________________________ ______________
Official Designation Date
 Appendix 13

REPORT OF ADVICE TO DEBIT ACCOUNT ISSUED

Period Covered: January, 2015
Entity Name : Department ABCD
Fund Cluster : Regular Agency Fund Report No.: ____________________________
Bank Name/Account No. : LBP-Quezon City Sheet No.: ____________________________

ADA
Responsibility Center
DV/Payroll No. ORS/BURS No. Payee UACS Object Code Nature of Payment Amount
Code
Date Serial No.

Jan. 7, 2015 01101101-01- 001- 2015 2015-01-0002 01-101101-2015-01-00003 ABCD-Local Currency,CA 501010100 Salaries and wages for Jan. 2015 275,000.00
Jan. 15, 2015 01101101-01- 002- 2015 2015-01-0007 02-101101-2015-01-00007 Hizon Property 5029905000 Rental of office space for Jan. 2015 10,000.00
Jan. 28, 2015 01101101-01- 003- 2015 2015-01-0009 02-101101-2015-01-00009 Office Solutions, Inc. 2010101000
Payment of accounts payable for delivered office equipment 526,400.00
46

CERTIFICATION

I hereby certify on my official oath that the above is a true statement of all ADAs issued by me during
the period stated above for which ADA Nos. ____________ to ___________ inclusive, were actually issued by me in the amounts shown thereon.

______________________________________________
Name and Signature of Disbursing Officer/Cashier
________________________________ ________________________
Official Designation Date
 Appendix 4

CHECK DISBURSEMENTS JOURNAL

Month of January

Entity Name : Department ABCD

Fund Cluster : Regular Agency Fund Sheet No. : ______________________

CREDIT DEBIT
Serial No. of Checks Name of SUNDRY SUNDRY
DATE JEV No. RCI/DV No. Disbursing
Officer Due to BIR Cash - MDS UACS Object Accounts Payable Expenses Inventory UACS Object
From To P Amount P Amount
Code Code
Jan. 5, 2015 2 2015-01-0001 100001 250.00 2020101000 ₱250.00 4,000.00 2020101000 4,000.00
3,750.00 10104040 ₱3,750.00
Jan. 8, 2015 2 2015-01-0003 100002 856.25 2020101000 ₱856.25 13,700.00 2020101000 13,700.00
12,843.75 10104040 ₱12,843.75
Jan. 15, 2015 2 2015-01-0004 100003 406,000.00 10104040 ₱406,000.00 406,000.00 1040401000 406,000.00
Jan. 15, 2015 2 2015-01-0005 100004 312.50 2020101000 ₱312.50 5,000.00 5020502001 5,000.00
4,687.50 10104040 ₱4,687.50
7

Jan. 15, 2015 2 2015-01-0006 100005 212.50 2020101000 ₱212.50 3,400.00 5020502000 3,400.00
3,187.50 10104040 ₱3,187.50
Jan. 15, 2015 2 2015-01-0008 100006 1,150.00 10104040 ₱1,150.00 1,150.00 5020501000 1,150.00

Totals 1,631.25 431,618.75 ₱433,250.00 17,700.00 9,550.00 406,000.00 433,250.00

Recapitulation:
Amount
Account Code P
Debit Credit

Total

Certified Correct:

(Signature over Printed Name)

Chief Accountant/Head of the Accounting Division/Unit

 Appendix 4

CHECK DISBURSEMENTS JOURNAL

Month of February

Entity Name : Department ABCD

Fund Cluster : Regular Agency Fund Sheet No. : ______________________

CREDIT DEBIT
Serial No. of Checks Name of SUNDRY SUNDRY
DATE JEV No. RCI/DV No. Disbursing
Officer Cash -MDS UACS Object Due to GSIS Due to PAG-IBIG Due to PhilHealth UACS Object
From To P Amount P Amount
Code Code
Feb. 9, 2015 4 2015-02-0010 100007 23,310.00 10104040 23,310.00 23,310.00 2020103000 23,310.00
Feb. 9, 2015 2015-02-0011 100008 800.00 10104040 800.00 800.00 2020103000 800.00
Feb. 9, 2015 2015-02-0012 100009 900.00 10104040 900.00 900.00 2020104000 900.00
7

Totals 25,010.00 25,010.00 23,310.00 800.00 900.00 25,010.00

Recapitulation:
Amount
Account Code P
Debit Credit

Total

Certified Correct:

(Signature over Printed Name)

Chief Accountant/Head of the Accounting Division/Unit

 Appendix 52
ADVICE TO DEBIT ACCOUNT DISBURSEMENTS JOURNAL
Month Of January

Entity Name : Department ABCD

Fund Cluster : ___________________________________________ Sheet No. : ____________________

LDDAP- CREDIT DEBIT

DATE JEV RADAI ADA No. Name of Disbursing S UND R Y SUNDRY
Officer/Cashier Cash - MDS Due to BIR Due to GSIS, PAG-IBIG, PhilHealth UACS Object Salaries and Wages Expense Rent Expense Accounts Payable UACS Object
No. No. From To P Amount P Amount
Code Code
Jan. 7, 2015 3 211,140.00 10104040 211,140.00 275,000.00 ### 275,000.00
38,850.00 2020101000 38,850.00
23,310.00 2020101000 23,310.00
800.00 2020103000 800.00
900.00 2020104000 900.00
Jan. 15, 2015 3 9,375.00 10104040 9,375.00 10,000.00 ### 10,000.00
625.00 2020101000 625.00
Jan. 28, 2015 3 498,200.00 10104040 498,200.00 526,400.00 ### 526,400.00
135

28,200.00 2020101000 28,200.00

Totals 718,715.00 67,675.00 25,010.00 811,400.00 275,000.00 10,000.00 526,400.00 811,400.00

Recapitulation:
Account Amount
P
Code Debit Credit

Total

Certified Correct:

Signature over Printed Name

Chief Accountant/Head of Accounting Division/Unit