NEW GOVERNMENT ACCOUNTING SYSTEM

NATIONAL GOVERNMENT AGENCIES

General Accounting System Plan
MANUAL SYSTEM
Income and Collections Budgetary Accounts Disbursements Transfer of
Particular Collections/Deposits/ Receipt of Release of Incurrence of Payment Payment Payment Direct Direct Payments/ Public Prop.
Billing Remittances Allotment Allotment Obligation by Cash by Checks by ADA by TRA Other Disb. to Registries

BTr DA
OR DV/P DV
Source Documents/ B ABM/ SSARO DV/P DV/P IAR
Basis SARO C/PO C/SA TRA WA
DS
ADA DV/SD
OP BTr
SD SD
JEV
SD

Reports/Summarizing
Documents RD RCI/
RCD
for Recording DV

Basis of JEV ALOBS ALOBS ALOBS JEV JEV JEV JEV JEV JEV
JEV
Recording

RA Books
Books of Original GJ CRJ RAO RAO RAO CDJ CkDJ GJ RPIS
Entry NG
Books FI
10

CJ N
RPI A
N
C
I
A
Books of Final L
Entry GL
R
EP
SL O
R
TI
N
Trial Balance and
G
Supporting Schedules TB
SS

Financial Statements
BS
SEI
SCF

LEGEND:
Source Documents
ABM - Agency Budget Matrix
ADA - Authority to Debit the Account
B - Bill
BTr DA - BTr Debit Advice
BTr JEV - Bureau of the Treasury JEV
C - Contract
DS - Deposit Slip
DV - Disbursement Voucher
IAR - Inspection & Acceptance Report
Reports/Summarizing Documents/
OP - Order of Payment
OR - Official Receipt
P - Payroll
PO - Purchase Order
SARO - Special Allotment Release Order
SSARO - Sub-Special Allotment
Release Order
TRA - Tax Remittance Advice
WA - Withrawal Application
Books of Original Entry Books of Final Entry Financial Statements
Basis for Recording
ALOBS - Allotment and Obligation Slip CDJ - Cash Disbursements Journal GL - General Ledger BS - Balance Sheet
JEV - Journal Entry Voucher CJ - Cash Journal SL - Subsidiary Ledger SEI - Statement of Income and Expenses
RAO - Registry of Allotments and Obli- CkDJ-Check Disbursements Journal SCF-Statement of Cash Flow
gations depending on the kind of releases- CRJ - Cash Receipts Journal
PS, MOOE, CO, FE GJ - General Journal Trial Balance and Supporting Schedules
RCD - Report of Collections and Deposits TB - Trial Balance
RD - Report of Disbursements SS - Supporting Schedules
RPI-Registry of Public Infrastructures
RPIS-Registry of Public Infrastructures Summary