SAN PABLO COLLEGES

SAN PABLO CITY

COLLEGE OF ACCOUNTANCY

LEARNING JOURNAL

Name: _ABRIL, Marinel G._______________________

NAME OF ACTIVITY
January 21, 2020 Today, I was able to take a close look on how things work in the
Office of the City Accountant. The office takes charge of the
accounting services of the City of San Pablo to help ensure
proper supervision of public funds. The first task that was
assigned to me is the posting of journal entries from Form 60 to
their respective subsidiary ledgers.

January 22, 2020 The second day of my training. I was tasked on posting the
entries from the Cash Receipt Journal to their respective
subsidiary ledgers.

January 23, 2020 The third day of my training. I was tasked on posting the entries
from the Report of Collections and Deposit and General Journal
to their respective subsidiary ledgers.

January 24, 2020 The fourth day of my training. I was tasked on posting the
entries from the General Journal to their respective subsidiary
ledgers.

January 28, 2020 Today, I was tasked to do a bank reconciliation. It is a task that
requires diligence for it is a manual checking of the bank
statement and the accounting records for errors or reconciliation
on hundreds of transactions to the last centavo.

January 29, 2020 The sixth day of my training. I was tasked to do the journal
entries of a Barangay on the Cash Disbursement Journal. From
here, I was able to learn how the Barangays supervise the
public funds for their programs, activities and projects.

January 31, 2020 The seventh day of my training. I was tasked to do the journal
entries on Liquidation Vouchers.
February 3, 2020 The eighth day of my training. I was tasked to do the postings on
the General Ledger of a Barangay for the month of October.
From this, I was able to learn how a Barangay declares their
expenses, their projects to be capitalized as assets and their
payroll to the City Government.

February 4, 2020 The ninth day of my training. I was tasked to do the postings on
the General Ledger of a Barangay for the month of November.

February 5, 2020 The tenth day of my training. I was tasked to do the postings on
the General Ledger of a Barangay for the month of December
and match the balance of the accounts to the trial balance.