HE Ma og RuBot Frantes Aa MS fm? Seek 2 Pret wl Quiz AC SIE ‘PART 1. Select the best anus for hdr ug proces oe smat ay tse ice ent wr tow Sener of ‘prendre member. Eachetiget Siar my be Seber ‘Your choice on the tims more thart bee. ‘A ~ Bordget Preperation 6+ Sucipet Aattaititio® ¢ - Gadget Exection D - Benger Accountability Budeet Srocgenes, A Aeemmiontmiion upon jhe Helune Apprepsiatice Commiace’s recript of te PresiBnat's Site” of the GAB for sebenitsion ta te Poesicent. Jpediger phase hapbens betwen Daancber 20-kaby cf tse arson FY." hiss A _ sadvare the people's money tt acnasiy spect. are reigeired to saben their BEDy at the Sart ef alge emerson. a, mondmars the ePicioncy of fund iiiastioa anak aries Symes parSocwesc. - BOC deteterinses tha oneal qepecasnare Keach, domme eroaccs, Ure Afi mat i 2 ft ‘Tae DEP ton conan th genie a Sor Anco tthesckal wae ae wec ae Se ae ceilings set bye DOE + - aml ee é Ia, Fv te sono emt ae ast ‘ti Preiient and DEM then review Shr GAB mtd panpare:2 Wer Wes, wctt S AGE ED a a iced, 2 ens 0 er ied Oe seen ore neepuneabiity Reports are cabvsitned iy apencis os momtily ant ete { bp "BBA egy reviews the financial 20d phupsicat performapsce of apercies* /pecan et Saation ot fants ae apa acconmgliteh 2s etcaed bn the BAR ens these targets. é wdaget ang of te depress agence ae comforted ee score Ptr saeco: fe ‘phase ‘with 18° thr heghdatioe cocina sepprowal oF te begat. ~ ae defend ticit proposed indgets before a vechnicat pened ot NEMA, toed on SeoMnrice Indkeators on autpen targets andl abeorptioe CapcityDefine. sn acai eich apencyr et department tn patty IE entire herigat ewer 0 dig rem aS oF ee os saxiget poremster: x cnc CE ane py dere mc penondres areparion of ‘audget promos” tesigning the National Batt ¢ nthe 292? Notional dcp thar sorts nth mer fentarest the boven peparaboos mbit was plots romereae tate beet oroome. it, Gia the | oF the tellowing: Liha nar «Phe, 7. oes a WA t Daas awa OR S aA 1S, Rae 10 a oe a Mee sta 2 woea dest nay esac= 0 loo Gir wd¥ argiien, * * 7 esi te er h NCR Als PARE 1, MULTIPLE CHOICE: Excirele rhe liter +f this coereet answer. xiang rece. genta sechnieinrreiing hic ihe prerer. % = Fad Account @ Deaton Aeetog iawaae 2-7 a he apa arhovientin 9 wae prenenes ou goverment fetter wpocfect b e ‘wenn ¢ gatece 2 _ 2 Ee mercenaries if sat be win he lgicance mpprop @ 2 Oniigation @ sare b. Appropriation Fund pclease + Tig more sms oye vena lB wt ‘officer and which biads the government © the inumedings and vera Payee Of Obtipatior © Appropriation Commie Project oder i signe P7 ‘Bentcaneat 1 We Sumsscnt Suzemer ia. Stmerticat} a 1 ae tre E, Stuement | false; stcrooni 13 Geanae | Stmecicat Vand | ine flee 17 “laches the souroesdoesmens, the flow of tranions ard aac nd nay toc gversio nko func] information in the Homi SPOS. — ‘Goverment Badgeting "a fa a ‘Sone “ec mn aoe te RCE DEN ® Raper yale, ‘Suerte; materaent 2 ove ‘Sinitanens Pisiroc: WMEMENLETis Bae & Seatememt and fare fle Livers the oom of 5 eer allowance of bitte, pens : mony Fei tee at & Pins Mania prog x“The fobiring are tn tree 3) pes OF prvermmsent ecpaniaacional anil "A National Girornanent Le Gist Service Comminsion, A Mtesal dovernmer® —_—__— i Bans o ia F ‘Cine - : te Brovhea OF Bebol a 12 MakaChy Blew! Geemete Lathestrocnurs and Entei peire agente : et Ae * A Bntcmai Gnscrnment ————— lank of the Philippines 1 fewtrmiect Oona casts pal and Incoute & rerouiaed when carved oot nitty then cnt is recived. is se; wamcmene Hs oe 6) seement | nd ae oe = Seema © Simemant |e ye, sonerncer Its se, c SatementTand 1 etic 2, afiemed bmmediotoly and primarily iy we lf ie yrenn nmc hee SSSURSE S eupervaed Ly ight ahcties and goverment oo ean 1 Gavemnnent Abtouiiing: ei (Bowen “Ail ghosts savor cling canieled epee shal be recorded sbvoniotoafly i= the Scena 11. AD sie ed shall be iach ba Be Repaes of eke sun, wa Sateen | eed 11 eve: ‘Speerment | flee Semone 11 is moe Sivemees | Wray se Se Enel | al te Sie ‘25a tine fatleniag account der ha NGAS lcedlinh wes CAs roc hr Soot Hates ema © bel tacoma fet Ctr Seo cota fe oat Game, Cb Nana ean: MOS Sy Rflenite dani begin, the Sasi md Be ght esi hte pom, ‘eooectit| Amnon ene 4 Raspanet ‘Catpornie CEM 22-Feanton a pb licence ais fr deepal conde on ‘Qasr ‘¢ hore 3 "Reedy 4 Garpomnte Gevenuane,5) is male cc he avait nd of at fot pubic sree, ‘Cemeninion on Acti =, Baeena of Fremmary LE. Deparment of Fic (Newton Beaipery Sytem _25:5Cfpu the penenal accounts of the po-verRe-em te eriation se the mnteage of eppropeiain. (i) Comkaion of Audit & Boreacof Tresor Dpparimcer of Finance =. National Daxian Syma OK contr oaghaedan of government counting gym that Temi appcoprioties release ns xpi psec vlan Ti. .aoo SLATE a syst Hat mcaserc hepa Forbedenft and thc manna ry ual Fel) cath wr Aceh spotty 2a @) Regen Acorns 32 Stiement J: The atcgoritabty roquiremean from pubic fMicenstaphoyee Sscades tot Ben Uke ‘Paourcet ofthe grverrment bt handled manages, Pere or weed wie view of canting efficiency, econstny und effotinwncst ‘Statement I. Prmnary souces of tbe geoanllyseccptal accounting principles me the rtlvicesits ard HSIOES By BOFENDEDEDE ageAies, a. Somement Vand 11 are tre. ‘, Seaernent 1 is:fidee: eaurment |i ane Samer | fs to, supconert 1 fs fale, Ste ad 11 ae fle * ‘it ane “eA iepstry umimaioed to monic th balm of wlead appoeiaioas is a Regiftey of Allotments, Obligations and Disbursements Th Regintry of Budget, UtiFreation and Disborsemnents Regintry:of Alloments and Obligations 6 Rebiery 6 Appepsitios mi Ameren a gmerement-ie sing Sawada provides x Paceaieed dgetary i accunting Soe Barret ay ome DBA COA, DOF end Br mid presente wider COA ‘Cresent 1) Revieed Cla of Arsomnes Bh Untied Accounts Code Strsotare c. Cibllippine Path. Gestur Accounting Standards (FYSA5) 6. at Cqvemmecs Acconeag Spe ‘Part Ik TRUEGR FALSE, Witte ine omer Tem year smswter short if the sontemieist i THLE ocr whan, wei Pht vivtraadad fe PAESE- A er gal besa Sarre potion beter spe Seba get Rett Decees or ie 4 slob YP OF PD.) of x Grvecument Ansieg Cote cite Pani defies £ ema oT Food mgregncs specie tremece for Daled paprsee et atjoe ‘ . toe he pul tn Mare ne gg =A? POM PAY PDO to cy 8-1 comangrola accounting, madified accrual basis of accounting is used while - ere Seca ey ciah OF tecrunl method it used. 10;-Abcount! ‘Feapon in government are shared Primarity — Ot a govern gence: i ByBeCOA, DBM, £ Accounting responelbility ja éatrudted to the chicf accountant of agency _{2The COA promutgaes accounting rules and regulations, Aare: 1___ 5-The DBM shall be responsible for the design. preparssion-and approval of sccounting aystoms of government agencies, _.E_ Vr The Authorized Government Depository Banks are the principal custodian of all nadonal E_1SAllmudgetary accoums are tobe recorded in the beok of accounts of the national government agencies. tle (15) pty ca halt rc be we py ares nd prcace ular nvenory ems F _ 12-Under the Construction Period! Theory, bows paid tothe conractor for completing the work Spent dee all decks te alt fe pre 1 it accounting setre as basis for orderly management of public Finances. ‘T__ LS tridget provides the means for conmoiling the estimated amounts to be vaised as well'as the amounts to be spem For specified objects, Tw primary concern of national budget system is che availability and vse of money to provide the services required or expected from the government. ParttV, Answer the folowing: 1, Diefine government accounting. ‘Z: What are cho batit distinetiows berweon a commercial end'a government entity? san tm i Dy Tow may i nathgnal bigot anes the couninye 16? tone fe er a Name the 4 cxpendinues by expease class which ovr national Daten se Ho & Why isthe Philippine goverment need forsign vorowings’ Co 6, What is the Linkage between Gste acocuntingzand goverment budgeting? & tae eeneeenetanththameenaa ees Heep NDA rREnatnmis Amman baie teetes“3 ea aes enc gee He HE Qin 1A act NCR prac {« MULTIPLE CHOICE. Choens and weite the wordiobrins (me iT, of your chofse fe gour answer bert, NO ERASURES ALLOWED. 1 * cathe mahoriznin nn the DAME pray 8 oc iain pw ak Sr tna are ean be iti peor, Aleman a. Obtigation Appropriation cd Fem release 2 een teh nr mei ne ee pcm ay PS ccibecioe #9 incom 0 he = a Reglar Agracy Books Groen Letict SE Netonal Government Beat Cah Reseipts Reerc = eeu gsc. the penton nie ei renee PETS ch sesoutlley Reehoeiy 2. Respoenibiiey &, Coxporee Goveraet pean af ie creping eerste ee ES 2 ¢ Antes i Py i ; e \ i | i iio “iy Bode IN Ps operate, , and reser condi b. Accounting Responsibiiry ia ‘eco ~ ne 12, A service activity that provides wef in aid eeclson involving uote ee etAUON Pia enc ao Na effet tc and te a me 8. Government Accounting ‘ oe Responsitility 13, Ranirasted immediately and peimarily to the hy reoralyf wpcevnd by Mghecaane ae ay ene 1, Budgeting €. Accounting Retponsiatig b. Government Accounting 4, Planning iy 14, Department of Finance is what type of organizational NGAP, LOU, GOCG e e 15, Statement {) ‘All checks issued including cenicelled checks shall be recorded * chonologically in. the Check, Disbursement record, Stakecopt 1: All checks issued shall be inchided ti the Report cf Checks lssued, a. Stutement 1 and 1a tue, = b. Staternent 1 is false: stdtement 11 i trae Statement 1 is rue; statement 11 is false, 4, Statement J and 11 ate false 16. [Lis the authorization from the DBM. t an ageney.to ingur obligation vp gre ee ee a. Obligation Allotment 6. Appropriation J. NCA 47, Is the largest Sancial organization in terms of assets, liabilities, capital, sources of iime and items of expenditures, Deparsnenns GOCE b Government 4. NGAS agency i i is 18. Ai agency can operstes only Within the amount actually released o.it by DBM, Sarg oe pert a omental ‘a, Fund accounting €, Obligation accounting 1b Appropriation @ Government ascounting, the Following & nga user of goverment accounting information: 1o, which oft followin hue fg a eg as Suppliers y 4. Legal officers 20, Provide auditors with ths framewerk for mating judgment bout te fairness of anc ‘satements on the baslt-of some imifonn ~ "Government Aviting Cade of ie Pillppines 45. Prosidertial Decroes @ NGAS Partll, TRUE OR FALSE. Wrie the gard True on your answer sheet ifibe satement is "TRUE, er te Fae Die sic FALSE ac tenes 4 The modified accra concept recognized expenses inten thes are guid or ulate, ‘Sestlon 109 af PD 1445 sets dovrn the objeosiven of Government Ascounting. EL 3. Th nagoral government includes sue vollesen and universities, 4. Specal Fund segregates specified reveaues for limited purpes, TELS. eit onan tice sees vow ied ate6. Expendinarts.can be incurred Ssithour teqibeec ied ofthe pomceaanee vee OTE belay be evlog We pubic ke Le: ese Coe Som wow prenry Peis Sstorender 2. & In commercial accounting, modified accrual basis of accounting is used white « o Scaeme song ie co eral tao ie rized goveroment depositary banks are required t8 pt pT 8 dail [een dae nie ee, __L. 10, The COA shall be responsible for the design, prepasation asd approval of accousiting systems of govemment agence pe Li hibcoffce sani LL 32. The COA promulgates accounting rules and regulations, 1 13, The COA shall be responsible for the design, preparation and approval of accounting systems of govemment sgencies. : e -__ 14, The Authorized Goverament Depository Banks are the principal custodian of ali nation! government finds. Ty 15, The receipt of Notice of Cash Allocation by the agency shall be recorded as debit to ‘secount “Cash - National Treasary, MIDS. Part IL, Answer the following: |A. Being part of the government and asa citizen of this country. shat assistanes you ‘can give in onde th have a elnan mations! election in the year 2016. B, I's been the policy of the govemment that the logéslasors will lize their PD, {for their constimenss and liquidate their ute by issuing a certification thar iG fon intended purpose. What cours of action you can suggest avoid Jae corruption in the utilieation Gf Pricety Development Assistance Fmes: CC. Define Government Accooating? D, Nawaeat least 5 basic eaturt and policies of NGAS and explain cach, EE. Give atleast 3 masons why you study Gaverninent Accounting aad Auditing mad NonProfit ‘Organization? “ENU" “The road to success is abeays under constraction” Ch ssw cau ey > @ Wetsieatie f Lek ces decanter a er tment af PAP? BD cron of Bolen Pay? weed itons cade onoutonent © rehator ef ertrey — ph teeny eee " aoa eo Reb arOben © Dprecion TRC wth S AOSD eccion get pee cnt mat offe fiche, 82 of jotdat not Ses, 3