Exercise 10.

Objective: For the participants to be able to identify the source documents, reports, records/registries to be maintained by the barangay.

Instruction. Given the following transactions, the participants will describe the work flow by identifying the source documents, reports, records/registries,
and submission to the accounting office for the preparation of the financial statements.

RECORDS/REGISTRIES Do the reports need to be

TRANSACTIONS/ACTIVITIES SOURCE DOCUMENTS REPORTS MAINTAINED BY THE submitted to the
BARANGAY accounting office?
1. Collection for Barangay Clearance.

2. Collection for garbage fees

collected by the Deputized
Barangay Collector (DBC).

3. Collection for Community Tax

Certificate.

4. Deposit of collections by the

Barangay Treasurer.

5. Receipt of the barangay share from

IRA directly credited to bank
account of the barangay.

6. Cash advance and liquidation of

payroll for the salaries and wages
of Barangay Kagawads.

7. Receipt of delivery and payment

for the purchase of supplies and
materials.
 RECORDS/REGISTRIES Do the reports need to be
TRANSACTIONS/ACTIVITIES SOURCE DOCUMENTS REPORTS MAINTAINED BY THE submitted to the
BARANGAY accounting office?
8. Receipt of delivery and payment
for the purchase of a fire-fighting
equipment which is included in the
LDRRMF Investment Plan charged
to the unspent previous year
DRRM fund.