GENERAL ACCOUNTING PLAN LOCAL GOVERNMENT UNITS

TRANSACTIONS APPROPRIATIONS & ALLOTMENTS OBLIGATIONS COLLECTIONS DEPOSITS PAYMENTS BY CASH DISBURSEMENTS PAYMENTS BY CHECKS
COROLLARY CORRECTING/

OTHER DISB

CLOSING ENTRIES & MISC. ENTRIES COMPLETED PUBLIC INFRA
SOURCE DOCUMENTS

SOURCE DOCUMENTS BASIS

APPROP. ORD/ADV OF ALLOT

SD / PR / CONTRACT / DV /PAYROLL

OFFICIAL RECEIPTS

DEPOSIT SLIPS

VOUCHER PAYROLLS/ ORs/SD

VOUCHER PAYROLLS/ CHECKS

SD/ BANK ADVICE

CASH BOOK

CASH BOOK
REPORT OF CHECKS ISSUED

REPORTS

REPORT OF COLLECTIONS AND DEPOSITS

REPORT OF DISBURSEMENT/ LIQUIDATION REPORT

ACCOUNTING MEDIUM
ALOBS

CASH BOOK
JOURNAL ENTRY VOUCHER JOURNAL ENTRY VOUCHER JOURNAL ENTRY VOUCHER JOURNAL ENTRY VOUCHER JOURNAL ENTRY VOUCHER REGISTRY OF PUBLIC INFRASTRUCTURE RAAOPS/ RAAOMO/ RAAOCO/ RAAOFE CASH RECEIPTS JOURNAL CASH DISBURSEMENT JOURNAL CHECK DISBURSEMENT JOURNAL GENERAL JOURNAL

REGISTRIES

9

JOURNALS

SUBSIDIARY LEDGER

SUBSIDIARY LEDGER

SUBSIDIARY LEDGER

SUBSIDIARY LEDGER

SUBSIDIARY LEDGER

SUBSIDIARY LEDGER

GENERAL LEDGER

GENERAL LEDGER

TRIAL BALANCE & SUPPORTING SCHEDULES
SUPPORTING SCHEDULES

TRIAL BALANCE

SUPPORTING SCHEDULES

FINANCIAL STATEMENTS

NOTE: Supporting Schedules shall be prepared for all Subsidiary Ledger Accounts.

BALANCE SHEET

STATEMENT OF INCOME AND EXPENSES

STATEMENT OF CASH FLOWS

Table 1

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