Accounting

and
Business
Forms

ACCOUNTS PAYABLE SUBSIDIARY LEDGER - A special ledger which shows detailed transactions
of the entity with a supplier or vendor. This shows the obligation of the entity and the
payments made regarding purchases on account.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

SUPPLIER/
VENDOR NAME
Date
1/1/16

Item
Beg. Balance

Ref

Debit

Credit

BALANCE

Prepared by:
e

PROCEDURE ON HOW TO FILL THIS FORM:

1. This is being filled out whenever certain purchase is made on account and whenever
there are payments related to it evidenced by PJ or CDJ.
2. Indicate the name of a specific supplier
3. The information from the source document is to be copied in this form such as the date,
item and the amount.
4. With regards to the column credit, the amount is to be posted in it if the Accounts
Payable Account increases such as when a purchase on account is made. The column for
debit on the other hand is to be increases when payment is made.
5. This shall be signed by the bookkeeper who prepares this document.

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER- A special ledger which shows a detailed

information about the obligation of a customer to the entity and the payments made.
E.A REYES POULTRY & AGRICULTURAL SUPPLY
Poblacion, Libmanan, Camarines Sur
09175192118

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Customer NAME
Date
1/1/16

Item
Beg. Balance

Ref

Debit

Credit

BALANCE

Prepared by:
e

PROCEDURE ON HOW TO FILL THIS FORM:

1. This is being filled out whenever certain the sale is on account and whenever there are
payments related to it evidenced by a copy of OR issued by the entity, invoice, sales
order.
2. Indicate the name of a specific customer
3. Whenever there are transactions related to such customer this shall be filled out.
4. The information from the source document is to be copied in this form such as the date,
item and the amount.
5. With regards to the column debit, the amount is to be posted in it if the Accounts
Receivable Account increases such as when a sale on account is rendered. The column
for Credit on the other hand is to be increases when payment is made.
6. This shall be signed by the bookkeeper who prepares this document.

CASH RECEIPTS JOURNAL This is a document where all the cash received are recorded.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118

CASH RECEIPTS JOURNAL

DATE

O.R. NO

Description

DEBIT

CREDIT

CASH

SALES

OTHER ACCOUNTS
DEBIT

CREDIT

Prepared by:
e

Bookkeeper

PROCEDURE ON HOW TO FILL THIS FORM:

1.
2.
3.
4.
5.
6.
7.

Upon receiving an OR the bookkeeper entries the information in such document to this journal.
OR number must be indicated
The next columns ARE to be filled with the amount indicated in the source document.
DEBIT CASH since the entity receives cash from the customer
CREDIT SALES if the amount received was for the sale rendered by the company
OTHER ACCOUNTS DEBIT for other sources of cash
OTHER ACCOUNTS CREDIT for other accounts such as when the payment was made in reference
with accounts receivable.

CHECK DISBURSEMENT JOURNAL- this is where the Check Disbursement Vouchers are
summarized.
E.A REYES POULTRY & AGRICULTURAL SUPPLY
Poblacion, Libmanan, Camarines Sur
09175192118

CHECK DISBURSEMENT JOURNAL

JANUARY
DATE

VOUCHER
NO.

CHECK NO.

Prepared by:

ACCOUNTS
PAYABLE
DEBIT

CASH IN
BANK
CREDIT

OTHER
ACCOUNTS
DEBIT

AMOUNT

Checked by:
e

Bookkeeper
PROCEDURE ON HOW TO FILL THIS FORM:

1.
2.
3.
4.

Collate the necessary source documents which are OR, CDV and Check Register.
Indicate for what period are the transactions recorded in this document.
Transfer the information from the source document to this form.
Total it at the end of every month.

CHECK DISBURSEMENTVOUCHER- This is a document used to request for issuance of check for
payment of expenses or ordered inventories.
E.A REYES POULTRY & AGRICULTURAL SUPPLY
Poblacion, Libmanan, Camarines Sur
09175192118
CHECK DISBURSEMENT VOUCHER
Voucher No. 0001
Ref:
Date:
Paid to:
Address:

f
e

e
e

Particulars

Prepared by:

Amount

Approved by:
e

Received by:
e

Check No.
e

e
Date Received:

PROCEDURE ON HOW TO FILL THIS FORM:

1. This shall be prepared in reference with a bill, petty cash register, PO and Sales invoice
issued by the supplier.
2. Info about the payee is indicated in the spaces provided at the upper left portion of this
document
3. The items from the reference document are the items which are to be copied in the
particulars, and the corresponding amount of such.
4. This is prepared by a requestor, approved by manager and received by the bookkeeper.

DAILY CASH COLLECTION REPORT This contains all the cash sales made for the whole operation for
the day. This will serve as a summary for easy evaluation of the days operation.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118

DAILY CASH COLLECTION REPORT

Date:

D
a

OR NO.

AMOUNT

LTOTAL

:
Prepared by:

Received by:
l

Cashier

Manager

PROCEDURE ON HOW TO FILL THIS FORM:

1.
2.
3.
4.

At the end of each day, the cashier shall summarize the cash collections using this form.
Using the copy of OR prepared by her, she will post each cash sale transaction in this form.
Then he will compute for its total.
This should be signed by the cashier after he prepares this and after he conduct cash count at
the end of he day with the manager, he should ask also the manager to sign this form

DAILY TIME RECORD- This document is where the record of the attendance and the time when an
employee logs in and out is seen. This will become the basis in computing their wage or salary.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
DAILY TME RECORD

For the month of

DAYS
IN
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
TOTAL

A.M
OUT

e
Name of the Employee
e
No. of Regular Days:
P.M.
UNDER TIME
IN
OUT
HOUR
MINS

e
SIGNATURE OVER PRINTED NAME OF THE EMPLOYEE

g
REMARKS

e
APPROVED BY

PROCEDURE ON HOW TO FILL THIS FORM:

1. This is on the table of the Manager.
2. The name of the employee should be indicated, and the month when it is applicable.
3. Every time an employee comes to work, they will indicate the time when they arrived in the
business situs.
4. When they are to go out, they should also indicate the time when they left.
5. Every time an employee logs in and out, the manager will check right ahead whether the
employee indicated there the accurate time when they arrived and when they left.
6. At the end of the day the manager will sign in the column of remarks

GENERAL LEDGER. This is a document where transactions in a single account are summarized and such
total amount will be a reference for the preparation of the financial statement.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118

GENERAL LEDGER
ACCOUNT TITLE
DATE

ITEM

January 1, 2016

Beg. Balance

POSTING
REFERENCE

DEBIT

ACCOUNT
NUMBER
CREDIT

BALANCE

PROCEDURE ON HOW TO FILL THIS FORM:

1. The bookkeeper must acquire the necessary source documents
2. In the space provided at the right of the Account Title the bookkeeper must put the account
title for this ledger. For example, Accounts Receivable, an account for sales on account.
3. In the space provided at the right of ACCOUNT NUMBER the number is with reference to the
chart of accounts of the business. In case of Accounts Receivable it is 130.
4. As referenced with the source document the following columns shall be filled: Date, by the date
in the source document: ITEM, by the particulars in the source document: POSTING REFERENCE
by the number seen in the source document such as Sales invoice number or customers PO
number: DEBIT by in case of increase in sale on account, the amount indicated in the source
document or CREDIT in case of decrease in the amount of AR because of collection of payment
(Note: The debit and credits may be an increase or decrease in nature depending on the nature
of the account) : and the BALANCE by the updated amount in each transaction, this may be
added or deducted depending on the nature of the business and depending on if the amount is
in debited or credited.

INVENTORY RECEIVING REPORT This is a document which contains the actual deliveries
received by the entity. This summarizes all inventories received by the entity.
E.A REYES POULTRY & AGRICULTURAL SUPPLY
Poblacion, Libmanan, Camarines Sur
09175192118

INVENTORY RECEIVING REPORT

Received From:
Via:
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

QUANTITY

Date Received:
No.
REF

DESCRIPTION

UNIT PRICE

r
r

AMOUNT

REMARKS

TOTAL
Received by:

Approved by:
e

Date:

s
Date:

PROCEDURE ON HOW TO FILL THIS FORM:

1. This shall be accomplished upon receiving the inventories from a supplier with reference to
the purchase order that the entity issued.
2. The assistant manager should check first the quality and quantity of the inventory.
3. Upon assuring that the inventory is in good quality he shall record it in this form.
4. The date when the inventory came must be indicated.
5. The information from the PO must be transferred in this and as the delivery matches the
information in the PO, the Assistant manager records the quantity, description, the PO no.
and the amount. After such, he shall total it.
6. After accomplishing this form, the Assistant Manager will sign as the receiver.

OFFENSE SLIP this is a document issued by the Manager when an employee commits an offense.

E.A Reyes Poultry and Agricultural Supply

Offense Slip
09175192118
Offense Number 00001

Date:

Name of the Employee:

Offense committed:

.
.
.

Issued by:

.
Manager

.
SIGNATURE OF EMPLOYEE

PROCEDURE ON HOW TO FILL OUT THIS FORM

1. The manager will have to be the one who will fill out this form.
2. He will indicate the date when this was filled out
3. The name of the employee must be written in full name, and the detailed description of offense
must be stated here.
4. Then the manager should sign this after preparation and also ask for the signature of the
employee as a way of his acceptance of the truthfulness of the information indicated in this
form.

OFFICIAL RECEIPTS Given to the customers as a proof of purchase of customer.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118

OFFICIAL RECEIPT
Official Receipt No. 00001
Date:
Received from _____________________________________ the sum of
__________________________________________________________
Pesos (P______).
In settlement of the following:

Quantity

Item

Unit Price

Amount

Total

Issued by:
_____________
Cashier

Ref. Sales Invoice No:________

PROCEDURE ON HOW TO FILL OUT THIS FORM
1.
2.
3.
4.

This is to be filled out every receipt received from customer.

The date should be indicated when the sale was made or the payment was made
The amount in words and number should also be filled in
Description of sale should also be indicated composed of the quantity, the item, and its unit
price. Then, the cashier will total the amount and sign thereafter.

PAYROLL DISTRIBUTION SHEET A form used as verification that the employees already received their
salary.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118
PAYROLL DISTRIBUTION SHEET
Name of the
Employee

Total Salary for

15 days

Date received

Amount received

Signature

Distributed by:

D
Manager

PROCEDURE ON HOW TO FILL OUT THIS FORM

1. This is being prepared with reference to the Payroll Register
2. The column for the name of the employee and the total salary for 15 days will be accomplished
by the manager with reference to the PR.
3. The column for the date received, amount received and the signature will be accomplished by
the employee upon receiving his salary.
4. After all the salaries are distributed, the manager would also sign to recognize that he is fully
liable for the distribution of salaries.

PAYROLL REGISTER This summarizes the total earnings of the employees less the deductions.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118

PAYROLL REGISTER
For the Month of

e
Earnings

Name

Total
Hour

Paid
Regular

Deductions
SSS
Withholding
tax

Net
Amount

Account
Debited
Salaries
Expense

Total

Prepared by:

Approved by:
e

Date:

e
Date:

PROCEDURE ON HOW TO FILL THIS FORM:

1. Get the DTR of each employee.
2. Get the aggregate of the hours earned by each employee and put it in the column of total
hours. Multiply the total hours by the rate and the amount from there if to be indicated in the
column regular.
3. Deduct the SSS and Withholding tax to the regular wage or salary. The total amount will be
indicated in the column for net amount, then copy the same amount to the next column.
4. This will be signed by the one who prepares it.

PETTY CASH RECEIVING FORM- this is a form issued by the cashier as a proof that the requestor already
received the requested cash for immediate expenses

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118
PETTY CASH RECEIVING FORM
PCRF no. 0000001
Ref PCV no.

Date:

This is to certify that, I,

(name of the requestor)
received an amount of
amount in words
,
cashier for petty cash disbursement indicated in the source document indicated above.
Received by:

, have
, from the

Issued by:
e

Requestor

e
Cashier

PROCEDURE ON HOW TO FILL THIS FORM:

1.
2.
3.
4.

This is being filled out by the requestor after receiving the cash
The date should be indicated, and it is important to put the ref number of the related PCV.
The requestor will state his name and the amount in words and in number.
Then the requestor will sign as the one who received the cash and the cashier will sign as the
person who issued the cash.

PETTY CASH REGISTER- This document is used to summarize the expenses made using the petty cash
fund. This is also used to monitor the current balance of the petty cash fund to enable the petty cash
custodian to know if there is already a need to replenish the fund.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
PETTY CASH REGISTER
09175192118
Date:
Date
1/1/16

Description
Balance
Markers

e
Account Code
Office Supplies

Amount
2,500
40

Balance
2,500
2,460

Prepared by:
e
Petty Cash Custodian

PROCEDURE ON HOW TO FILL THIS FORM:

1. This is being updated every time a requestor submits a PCV evidenced with source documents.
2. The date indicated in the source document is to be filled in the column of date, as well as the
items description.
3. The custodian must classify such expense into account codes that are normally related to petty
cash transactions such as Office Supplies, Miscellaneous Expense, Transportation Expense and
others.
4. This will become the basis of the cashier when to request for replenishment.

PETTY CASH REQUISITION FORM- A form accomplished by any of the member of the entity used in
requesting issuance of fund from petty cash for small amount expenses.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118
PETTY CASH REQUISITION FORM
Petty Cash Voucher No.00001

Date:

Amount in words

(P

For:

).
.

Payee:

Approved by:

.
Manager

PROCEDURE ON HOW TO FILL THIS FORM:

1.
2.
3.
4.
5.

Indicate the date when the request is made

Fill in the amount in words and numerical number needed.
The purpose of request of fund must also be stated in the line For.
The payee is the one who requested
After filling this form, this must be forwarded to the manager for approval.

PETTY CASH VOUCHER is a form to evidence the acknowledgment of the payee of the receipt of such
petty cash payment, which is soon to be attached with the invoice or OR.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118
PETTY CASH VOUCHER
PCF no. 000001
Ref PCRF no.

Date:

e
Description

Ref.

Account Code

Amount

Total
Prepared by:
:

Received by:

Date:
e

Cashier
Attach invoice, receipts or other references for the expenses listed above

PROCEDURE ON HOW TO FILL THIS FORM:

1. This is filled out with reference to invoice, receipts or other reference for the expenses made
using the requested fund.
2. The date when this is filled must be indicated
3. The PCRF no. must also be indicated to be used in referencing the related PCRF with this
document.
4. The Items bought shall be enumerated also being classified as Office Supplies, Miscellaneous
Expense or other account codes related with petty cash transactions
5. After filling out, this shall be submitted to the cashier together with the reference documents
needed.
6. The cashier will sign this as a means of verifying the accuracy of this document with the source
documents attached.

PURCHASE JOURNAL This is a special journal where all purchases on account are
recorded.
E.A REYES POULTRY & AGRICULTURAL SUPPLY
Poblacion, Libmanan, Camarines
09175192118

DATE

Invoice
no.

PURCHASE JOURNAL
Purchased from
PR Accounts
Payable
Credit

Prepared by:

VAT
Input
Debit

Purchases
Debit

Checked by:
D

PROCEDURE ON HOW TO FILL THIS FORM:

1.
2.
3.
4.
5.

This shall be filled out with reference to an Invoice

The date must be specified
The invoice number should also be indicated here
The corresponding name of the supplier should also be stated here
The AP Credit column is to be filled with the total amount as stated in the invoice, the
same with the Vat Input and Purchases.

PURCHASE ORDER. This is the document filled when the entity is to order inventory. This contains the
details of the supplier, the quantity, the item, its unit price and amount.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118

PURCHASE ORDER
Purchase Order No.: 00001
Ref.

Quantity

Date:
Description

Unit Price

Amount

TOTAL

Prepared by:

Dealer:

Date:

Date:

PROCEDURE ON HOW TO FILL THIS FORM:

1. This form is with reference to Purchase Requisition Form. The information from the approved
PRF is to be transferred to this document. This is prepared by the Assistant manager
2. The first Column in the table is to be filled with the PRF number
3. The second to third column shall be filled with the approved information from the PRF.
4. The fourth column shall be filled with the unit price as agreed by the supplier and the manager
from prior arrangement.
5. The fifth column will be the quantity multiplied by the unit price, and the lowest right corner is
the aggregate of amounts per item.
6. This will be forwarded to the manager for approval.
7. Take note that the date of approval is important.

PURCHASE REQUISITION FORM. This form is accomplished for request of purchase of inventory. This
will serve as a reference for the preparation of PO.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

Poblacion, Libmanan, Camarines Sur
09175192118

PURCHASE REQUISITION FORM

Purchase Request No: 00001

Date:

Description of the Item

Prepared by:

Quantity to be requested

Approved by:

PROCEDURE ON HOW TO FILL THIS FORM:

1. This shall be prepared by the Assistant Manager upon the notification of the store personnel
that the remaining inventory is only 30% of what they are regularly purchasing. Before this
document will be prepared, the assistant manager should double check the inventory.
2. The date of preparation shall be faithfully filled.
3. The items which are identified to be only 30% and below are the items placed in the description.
4. The quantity needed shall also be indicated.
5. After the preparation of this, the assistant manager will forward this to the manager for
approval.

SALES INVOICE. This form is used as confirmation of sale with reference to the customers PO,
normally when the sale is on account. This includes the information about the customer and the amount
due for the sale.

E.A REYES POULTRY & AGRICULTURAL SUPPLY

SALES INVOICE

Poblacion, Libmanan, Camarines Sur

09175192118

Date:
Invoice No.: 0001

BILL TO:
Name:
Company Name:
Address:
Phone no.:
Sales Person

ITEM NO.

PO No.

DESCRIPTION

Note/ Remarks:

Prepared by:
:

Picked up/ Delivery date

QTY

Date of Expected Payment

UNIT PRICE

TOTAL

Subtotal:

Tax Rate

Tax

Total

PROCEDURE ON HOW TO FILL THIS FORM:

1. This is accomplished with reference to PO from a customer. Upon approval of the manager and
as the items are to be delivered or picked up by the customer this shall be filled up.
2. There are spaces for the information about the customer on the upper left corner below the
name of the entity.
3. Sales Person is the one who is in charge of the sale or the one who negotiated with the
customer
4. PO number is taken from the PO from the customer
5. The delivery date or date when the items were picked up must also be stated.
6. The date when the payment is to be received should also be part of this document, as reference
to when the entity could collect the amount.
7. The second table will be copied from the PO of the customer. It is important to compute for the
income tax for the recording of the bookkeeper.
8. There is a space provided for notes or remarks for some info that this entity would like to give
the customer.
9. This is prepared by the cashier affixing her signature in the lower left corner of this document.

SALES JOURNAL This is a special journal where all sales on account are recorded.
E.A REYES POULTRY & AGRICULTURAL SUPPLY
Poblacion, Libmanan, Camarines
09175192118
SALES JOURNAL

DATE

Invoice
no.

Sold to

PR

Accounts
Receivable
Debit

VAT
Output
Credit

Sales
Credit

PROCEDURE ON HOW TO FILL THIS FORM:

1.
2.
3.
4.
5.

This shall be filled out with reference to an Invoice

The date must be specified
The invoice number should also be indicated here
The corresponding name of the customer
The AR DEBIT column is to be filled with the total amount as stated in the invoice, the
same with the Vat output and Sales.

SALES ORDER A document filled by customers who are walk-ins without PO. This is a
document where the desired items to be purchased are recorded with the assistance of the
store personnel.
E.A REYES POULTRY & AGRICULTURAL SUPPLY
Poblacion, Libmanan, Camarines Sur
09175192118

SALES ORDER
Customer Name:
Address:

e
r
e

Contact Number:
Quantity

Description

Prepared by:

Date:

Unit Price

Amount

Received by:
e

e
Date:

PROCEDURE ON HOW TO FILL THIS FORM:

1. The sales person shall assist the walk-in customer in filling out this form
2. First would be the personal information of the customer such as his or her name,
address and contact number.
3. The sales personnel will ask the customer what are the items that he/she wants to buy
4. As the items were enumerated the sales person will indicate the corresponding price for
each item and total it.
5. This shall be signed by the customer and be forwarded to the cashier.