The cash overage shall be taken up as

Miscellaneous Income.

Cash shortage shall be taken up as receivable

from the Collecting Officer.
An entity shall disclose pertinent revenue transactions as
follows: either on the face of, or in the notes to, the GPFS:
a. Disclosure on the face of, or in the notes to, the GPFS (Par.
106, IPSAS 26)
1. The amount of revenue from non-exchange transactions
recognized during the period:
i. Taxes, showing separately major classes of taxes; and ii.
Transfers, showing separately major classes of transfer
revenue.
2. The amount of receivables recognized in respect of non-
exchange revenue;
3. The amount of liabilities recognized in respect of transferred
assets subject to conditions;
4. The amount of liabilities recognized in
respect of concessionary loans that are
subject to conditions on transferred assets;
5. The amount of assets recognized that are
subject to restrictions and the nature of those
restrictions;
6. The existence and amounts of any advance
receipts in respect of non-exchange
transactions; and
7. The amount of any liabilities forgiven.
 b. Disclosure in the notes to the GPFS (Par. 107, IPSAS
26)

1. The accounting policies adopted for the recognition

of revenue from nonexchange transactions;
2. For major classes of revenue from non-exchange
transactions, the basis on which the fair value of
inflowing resources was measured;
3. For major classes of taxation revenue that the entity
cannot measure reliably during the period in which the
taxable event occurs, information about the nature of
the tax; and
 4. The nature and type of major classes of bequests,
gifts, and donations, showing separately major
classes of goods in-kind received.
c. Entities are encouraged to disclose the nature and
type of major classes of services inkind received,
including those not recognized. Such disclosures may
assist users to make informed judgment about:
1. the contribution made by such services to the
achievement of the entitys objectives during the
reporting period; and
2. the entitys dependence on such services for the
achievement of its objectives in the future.
a. Receipt of NCA. The NCA specifies the maximum amount of
withdrawal that an entity can make from a government bank for
the period indicated. The Collecting Officer shall not issue an OR
for the receipt of NCA. The accounting entries to recognize receipt
of NCA are as follows: