Professional Documents
Culture Documents
Natl-NGAS GenAcctngPlanVol1
Natl-NGAS GenAcctngPlanVol1
BTr DA
DV/P DV
Source Documents/ B OR ABM/ SSARO DV/P DV/P IAR
Basis SARO C/PO C/SA TRA WA
DS
ADA DV/SD
OP BTr
SD SD
JEV
SD
Reports/Summarizing
Documents RD RCI/
RCD
for Recording DV
RA Books
Books of Original GJ CRJ RAO RAO RAO CDJ CkDJ GJ RPIS
Entry NG
Books FI
10
CJ N
RPI A
N
C
I
A
Books of Final L
Entry GL
R
EP
SL O
R
TI
N
Trial Balance and
G
Supporting Schedules TB
SS
Financial Statements
BS
SEI
SCF
LEGEND: Reports/Summarizing Documents/ Books of Original Entry Books of Final Entry Financial Statements
Source Documents Basis for Recording
ABM - Agency Budget Matrix OP - Order of Payment ALOBS - Allotment and Obligation Slip CDJ - Cash Disbursements Journal GL - General Ledger BS - Balance Sheet
ADA - Authority to Debit the Account OR - Official Receipt JEV - Journal Entry Voucher CJ - Cash Journal SL - Subsidiary Ledger SEI - Statement of Income and Expenses
B - Bill P - Payroll RAO - Registry of Allotments and Obli- CkDJ-Check Disbursements Journal SCF-Statement of Cash Flow
BTr DA - BTr Debit Advice PO - Purchase Order gations depending on the kind of releases- CRJ - Cash Receipts Journal
BTr JEV - Bureau of the Treasury JEV SARO - Special Allotment Release Order PS, MOOE, CO, FE GJ - General Journal Trial Balance and Supporting Schedules
C - Contract SSARO - Sub-Special Allotment RCD - Report of Collections and Deposits TB - Trial Balance
DS - Deposit Slip Release Order RD - Report of Disbursements SS - Supporting Schedules
DV - Disbursement Voucher TRA - Tax Remittance Advice RPI-Registry of Public Infrastructures
IAR - Inspection & Acceptance Report WA - Withrawal Application RPIS-Registry of Public Infrastructures Summary