Beruflich Dokumente
Kultur Dokumente
Disbursements and
Related
Transactions
2.
3.
5.
Cash Office
prepares the check
and releases the
check to the payee.
Budget Office
obligates the
transaction and
Budget Officer
certifies existence
of a lawful &
sufficient
allotment.
Head of Office or
his duly authorized
representative
approves the
expense.
Accounting Office
processes the transaction,
prepares the JEV &
Accountant certifies as to:
(1) availability of funds;
(2) validity of obligation; &
(3) completeness of
supporting documents.
Disbursements:
1. By
Cash
2. By Check
Disbursements:
1. By
Cash
a. Advances for Payroll
b. Petty Cash
Disbursements:
2.
By Check
a. Modified Disbursement
b. Commercial Checks
of:
Goods (Office Supplies, Office Equipment,
Materials for Repairs of PPE, etc.)
Services (Security Services, Telephone,
Water, Electricity Expenses, etc.)
Payment of Goods:
Purchase
Payment of Goods:
Sep. 9
1 04 04 01 0 00
30,000
Due to BIR
2 02 01 01 0 00
1,607.14
Cash in Bank-LC,CA-LBP
1 01 02 02 0 24
28,392.86
30,00030,000
Payment of Goods:
1 04 04 01 0 00
30,000
Due to BIR
2 02 01 01 0 00
1,200
Cash in Bank-LC,CA-LBP
1 01 02 02 0 24
28,800
30,00030,000
Payment of Services :
On
Payment of Services :
On Sep. 3, 2015, Agency Z paid its Security Services (for the month of August
2015) to A&M Security Agency, a VAT-registered entity, amounting to P
120,000.00. Assume that no Accounts Payable was set-up.
5 02 12 03 0 00 120,000
Due to BIR
2 02 01 01 0 00
7,500
CIB-LC,CA-LBP
1 01 02 02 0 24
112,500
120,000 120,000
Payment of Services :
On Sep. 4, 2015, Agency Z paid its Electricity Expenses (for the month of
August 2015) to EV Electric Cooperative amounting to P 1,606.01. Assume
that no Accounts Payable was set-up.
5 02 04 02 0 00 1,606.01
Due to BIR
2 02 01 01 0 00
9.68
CIB-LC,CA-LBP
1 01 02 02 0 24
1,596.33
1,606.01 1,606.01
Payment of Services :
On Sep. 4, 2015, Agency Z paid its Electricity Expenses (for the month of
August 2015) to EV Electric Cooperative amounting to P 1,606.01. Assume
that no Accounts Payable was set-up.
5 02 04 02 0 00 1,606.01
Due to BIR
2 02 01 01 0 00
9.68
CIB-LC,CA-LBP
1 01 02 02 0 24
1,596.33
1,606.01 1,606.01
Payment of Services :
On Sep. 4, 2015, Agency Z paid its Water Expenses (for the month of August
2015) to EVWD amounting to P 800.00. Assume that no Accounts Payable was
set-up.
5 02 04 01 0 00
800.00
Due to BIR
2 02 01 01 0 00
16.00
CIB-LC,CA-LBP
1 01 02 02 0 24
784.00
800.00 800.00