St.

Anthony's College
San Jose, Antique

Junior Philippine Institute of Accountants

Implementing Rules and Regulations in the Operation of JPIA Canteen

IRR. 1 Duties

IRR 1.0 The time keeper shall update the individual time sheet of each of the group’s members. Every
JPIAn on duty shall sign in and out to the said time sheet. The individual time sheet shall be
compiled in a group by the time keeper.

IRR 1.1 The JPIA canteen shall be opened by the team leader.
General rule: Team Leader is authorized to open the JPIA canteen.
Exception: In case team leader is not around, any authorized member shall open the canteen.
If the person is not authorized to open the canteen, he shall be held liable to any losses
in JPIA.

IRR1.2 The cashier shall count the change fund first to ensure the accuracy of amount given by the
recent cashier. The responsibility is being transferred from the last cashier to the current one
upon the change fund has been counted in front of the two cashiers, hence, the current cashier
shall be liable to any change fund cash shortage

IRR1.3 In case of change fund cash shortage, the most recent cashier, team leader and the witness
shall be held liable for the loss. In case of change fund cash over, the cashier shall credit the
amount to the current sales.

IRR 1.4 At the end of the shift, the cashier shall separate the change fund to the sales and make sure that
the change fund is composed of coins. The cashier, then, fill up the 3 copies of cash count form
with corresponding denomination, total amount, and signatories.

IRR 1.5 The group on duty shall be responsible to the operation of JPIA. Only the group on duty is allowed
to enter the canteen, unless otherwise the person is authorized to enter. If the person has entered
to the canteen without the authority of the team leader, he/she shall be liable to any loss in the
canteen. The group on duty are also liable to any loss for it is assumed that they have knowledge
into the said action but failed to restrict the person from entering.

IRR 1.6 Every member of the group, except the team leader, shall perform all the task in JPIA canteen at
the end of the first semester. The task includes cashier, seller and/ refiller, maintenance, and
security staff.

a. Cashier- is responsible for all the cash in during the shift, fill up the necessary form after the shift,
and counting the change fund at the beginning and end of the shift. Only one cashier is needed
during the shift.
b. Seller and/ Refiller- is responsible for selling any product of the canteen. He/She shall also refill
the goods that ran out of display. Two to three cashiers are needed during the shift.
c. Maintenance- is responsible for cleaning the JPIA canteen. He/She shall make sure that the tables
and chairs are arranged orderly and all trash shall be disposed properly. Five to six members are
are needed during the shift.
d. Security Staff- is responsible for securing the bag and belongings of each of the member of the
group. The bags shall be placed in the two tables in front of the door. Bags and foods are not
allowed inside the canteen.

IRR 2.0 Change fund and JPIA key turnover.

IRR 2.1 General Rule: The change fund shall be forwarded to the team leader of the next duty.
Exception: a. In case of the absence of the team leader, it shall be forwarded to the cashier.
 St. Anthony's College
San Jose, Antique

Junior Philippine Institute of Accountants

IRR 2.2 The last group on duty at the end of the day shall forward the change fund and key to the
treasurer.

Exception: In case of the absence of the treasurer, the change fund and key shall be submitted to
the manager.

In case of the absence of the treasurer, the change fund and key shall be submitted to
the team leader.

The manager/ team leader then, shall be responsible in going back to school early in
the morning to hand over the key and change fund to the group who shall be the first
duty of the day.

IRR 2.3 During Friday, the key and fund shall be passed to the manager.

IRR 3.0 Daily Sales Recording

IRR 3.1 Aside from filling out the 3 cash count form, the cashier shall record the sales in the logbook sales
in JPIA. The said logbook shall be the basis of the inventorying group in checking whether the sales
and ending inventory corresponds to each other.

IRR 4.0 Remitting of Daily Sales

IRR 4.1 General Rule: The total amount of daily sales including the 3 cash count form shall be remitted to
the treasurer. The everyday schedule, contact number and location of the
treasurer shall be disclosed to the group for remitting purposes.

IRR 4.2 In case the group cannot locate the treasurer, they can use the above-mentioned information of
the treasurer.

Exception: In case the whereabouts of the treasurer is unknown to the group, the cashier shall be
responsible in holding the sales. Any problem, loss or cash short in the sales while
it is in the authority of the cashier shall be the basis of his obligation to the canteen.
The cashier shall also notify the manager of the said circumstance.

In this case, the cashier is only given 24 hours of authority over the daily sales. After 24
hours, the cashier shall remit the daily sales to the treasurer.

IRR 4.0 Daily Inventory Count

IRR 4.1 The last group on duty at the end of the day shall be the inventorying group and be responsible
in the physical count of the inventory. The group then, shall compute the cost of sales and sales
of the day. In case of cash sales shortage, all the group who has duty on the said day shall be held
liable for the loss.

IRR 5.0 General Rules

IRR 5.1 The bags shall be placed in the two tables in front of the door. Bags and foods are not allowed
inside the canteen.

IRR 5.2 Bringing the shoes inside the canteen is prohibited.

IRR 5.3 Only the group on duty are allowed to enter the canteen.

IRR 5,4 Charging of phone and/or laptop is prohibited unless otherwise authorized by the manager and
the management.

IRR 5.5 Observe silence. Always smile. Learn to love JPIA

 St. Anthony's College
San Jose, Antique

Junior Philippine Institute of Accountants