Cash receipts cashcheck disbursements or non cash

This preview shows page 22 - 27 out of 50 pages.

cash receipts, cash/check disbursements or non-cash transactions. It shall be prepared by the Accounting Unit based on transaction documents presented. Accounting journal entries shall be reflected therein and it shall serve as the basis for recording the transactions in the appropriate journals. 2. Allotment and Obligation Slip (ALOBS). The Allotment and Obligation Slip shall be used to record allotments received and to request for obligation charged against the allotments. It shall be prepared before processing the claim to ensure that funds are available for the purpose ACCOUNTING FORMS
3. Order of Payment (OP). The Order of Payment shall be accomplished by the Accounting Unit by stating the nature and computation of amount due before collections shall be received by the Cashier. 4. Disbursement Voucher (DV). The Disbursement Voucher shall be used by government agencies for all money claims. The number shall be indicated on the DV and on every supporting document of the claim. The supporting documents shall be listed on the face of the voucher and in case more space is needed, the back of the DV shall be used. 5. Petty Cash Voucher (PCV). The Petty Cash Voucher shall be used for disbursements out of the Petty Cash Fund. 6. General Payroll (GP). The General Payroll ( Appendix 45) shall be used for the payment of salaries, wages, overtime pay, honoraria and other emoluments of government officers and employees.
7. Itinerary of Travel (IT). The Itinerary of Travel ( Appendix 46 ) shall be prepared by the concerned official or employee making the travel. The IT shows the details of travel such as places to be visited, date, including the amount of expenses to be incurred. It shall be prepared before the travel is made or upon reimbursement of travelling expenses. 8. Payroll Payment Slip (PPS). The Payroll Payment Slip ( Appendix 47 ) shows amounts of compensation income due and paid for a pay period including the details of deductions. 9. Index of Payments (IP). The Index of Payments ( Appendix 48 ) shall be used to record payments made to each employee, supplier, and other agency creditors. 10.Supplies Availability Inquiry (SAI). The Supplies Availability Inquiry ( Appendix 49 ) shall be used to inquire the availability of supplies on stock from the Accounting Unit.
11.Requisition and Issue Slip (RIS). The Requisition and Issue Slip shall be used to request supplies and materials that are carried on stock. 12.Purchase Request (PR). The Purchase Request shall be used to request for the purchase of inventory/item not available on stock and it shall be the basis of preparing the Purchase Order. 13.Purchase Order (PO). The Purchase Order shall be used to support purchase of equipment, supplies and materials, etc. 14.Acknowledgement Receipt for Equipment (ARE). The Acknowledgement Receipt for Equipment shall be used to acknowledge the receipt of property and equipment for official use from the Property Officer.
The Budget Process Budget Preparation and Presentation It covers estimation of government revenues, the determination of budgetary

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture