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The Collecting Officer (CO) receives payment from creditors and issues Official Receipt.
The CO records collections in Cash Receipt Record.
The CO deposits collections.
The CO records deposit in Cash Receipt Record.
The CO prepares the Report of Collections and Deposits and forwards to accounting unit with
copies of official receipts and validated Deposit Slips.
6. The accounting unit prepares Journal Entry Voucher (JEV) and records in the Cash Receipts
Journal.
Types of collections as to authority to use:
1. Without authority to use.
2. With authority to use.
3. Authority with limitations
4. Income from sale of equipment.
5. Grants and donations intended for agency use.
6. Miscellaneous collections.
Illustrative Accounting Entries:
A. Without Authority to Use
As a general rule, all revenues regardless of amount and frequency of collection are to be
remitted to the National Treasury. NG books shall be discontinued.
1.
10101010
40202170
xxx
30101010
10101010
xxx
xxx
xxx
10101010
10301010
xxx
xxx
10301010
40202050
xxx
10101010
10301010
xxx
xxx
xxx
10104010
10101010
xxx
xxx
5Release of NCA by DBM after request is made to the Bu of Treasury to use the deposited
collections as augmentation of MOOE.
Cash MDS, Trust
Cash-Treasury/Agency Deposit Trust
10101060
10104010
xxx
xxx
50213040
10101060
xxx
xxx
10101010
40202040
xxx
3.
xxx
xxx
xxx
50203010
10102020
xxx
xxx
10101010
10102020
xxx
xxx
30101010
10101010
xxx
xxx
D. Cash from another agency to implement its project (Inter-agency Transferred Funds). Under
existing regulations, the collections made by an Implementing Agency (IA) of cash from a
source agency (SA) to implement the latters project shall be remitted by the recipient agency,
the IA, to the BTr. The IA shall request the necessary NCA from the DBM)
1. Receipt of the check from the SA.
Cash collecting officers
Due to NGAs (SA)
10101010
20201050
xxx
10104010
10101010
xxx
10104060
10104010
xxx
xxx
xxx
xxx
10605140
10104060
20201010
xxx
xxx
xx
20201050
20201010
10605140
10104060
xxx
xxx
20201050
10104060
xxx
xxx
xxx
xxx