1.

A government entity remitting collections to the BTr will debit this account to record the
remittance. Cash-Treasury/Agency Deposit, Regular
2. . According to P.D. 1445, government entities shall acknowledge receipts of revenue . through
temporary receipts; provided a prior approval by COA is obtained.
3. It refers to a fund which is available for any purpose other than those which other funds have
been designated to General fund
4. These refer to transactions in which one entity receives assets or services, or has liabilities
extinguished, and directly gives approximately equal value to another entity in exchange
Exchange transactions
5. This refers to charges for the use of cash or cash equivalents, or amounts due to the entity
Financial expenses

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