Beruflich Dokumente
Kultur Dokumente
Accounting Process
(Please also look at the notes for each slide for the
explanation)
Comprises the activities of analyzing,
recording, classifying, summarizing and
communicating transactions involving
the receipt and disposition of
government funds and property, and
interpreting the results thereof
Books of Accounts and Registries
Journals – GJ, CRJ, Cash Disbursements Journal,
Check Disbursements Journal
Ledgers – GL, SL
Registries
Registries of Revenue and Other Receipts (RROR)
Registry of Appropriations and Allotments (RAPAL)
Registries of Allotments, Obligations and
Disbursements (RAOD)
Registries of Budget, Utilization and Disbursements
(RBUD)
Registries of Revenue and
Other Receipts (RROR)
Used to monitor the budgeted
amounts, actual collections and
remittances of revenue and other
receipts
Registries of Appropriations
and Allotments (RAPAL)
Used to monitor appropriations and
allotments to ensure that the
allotments will not exceed the
former.
Registries of Allotments,
Obligations and Disbursements
(RAOD)
Used to monitor the allotments
received, obligations incurred
against the corresponding allotment,
and the actual disbursements made
OBJECT OF EXPENDITURES
Personnel Services (PS) – all types of employee
benefits
Maintenance and Other Operating Expenses (MOOE)
– pertains to various operating expenses other than
employee benefits and financial expenses
Financial Expenses (FE) – pertain to finance costs
Capital Outlays (CO) – pertain to capitalizable
expenditures
Registries of Budget, Utilization
and Disbursements (RBUD)
Used to record the approved special
budget and the corresponding
utilizations and disbursements
charged to retained income
The COA shall keep the general
accounts of the Government and
preserve the vouchers and other
supporting documents.
APPROPRIATION
Entity A (a government agency) receives its GAA
consisting of the following:
Personnel Services (PS) 100,000
Maintenance and Other Opex (MOOE) 60,000
Financial Expenses (FE) -
Capital Outlays (CO) 200,000
Total appropriation for the current year 360,000
REGISTRY OF APPROPRIATIONS AND ALLOTMENTS
Unpaid Obligations
Date Ref Allotments Obligations Unobligated Amounts Disbursements
Due and demandable Not yet due and
demandable
1/2/x 90,000
REGISTRY OF ALLOTMENTS, OBLIGATIONS AND DISBURSEMENTS
MAINTENANCE AND OTHE OPERATING EXPENSES (MOOE)
For the year 20xx
Unpaid Obligations
Date Ref Allotments Obligations Unobligated Amounts Disbursements
Due and demandable Not yet due and
demandable
1/2/x 40,000
Unpaid Obligations
Date Ref Allotments Obligations Unobligated Amounts Disbursements
Due and demandable Not yet due and
demandable
1/2/x 170,000
Obligation Request and Status
The Requesting Office shall prepare this document,
supported by valid claim documents.