Annex 1

GENERAL JOURNAL

LGU
Month: ________________, 20___

Fund: ____________________ Sheet No. : ________

JEV Account Amount

Date Particulars P
No. Code Debit Credit

Certified Correct:

Chief Accountant

Date

16
 Annex 2
CASH RECEIPTS JOURNAL

LGU
Month: ___________, 20___
Fund ___________________ Sheet No. ______
COLLECTIONS DEPOSITS
C R E D I T DEBIT
Date RCD No. JEV No. Name of Collecting Officer DEBIT Sundry Sundry CREDIT
Acct. Code P Debit Credit Acct. Code P Debit
18

Certified correct:

Signature

Designation
 Annex 3
CHECK DISBURSEMENTS JOURNAL

LGU
Month: ______________, 20___
Sheet No.:
Fund: Bank Name/Account No.

RCI/ CREDIT DEBIT SUNDRY COLUMN

DATE Check JEV No. Payee Account Amount
p
No. Code Debit Credit
20

Certified Correct:

Signature
Designation
 Annex 4
CASH DISBURSEMENTS JOURNAL

LGU
Month: __________, 20__
Fund: Sheet No.:
Ref./ CREDIT DEBIT SUNDRY COLUMN
DATE RD JEV No. Accountable Officer Account Amount
p
No. Code Debit Credit
22

Certified Correct:

Sjgnature
Designation
 Annex 5

GENERAL LEDGER

LGU

Fund:
Account Title: Account Code:

Amount
Date Particulars Ref.
Debit Credit Balance

24
 Annex 6

SUBSIDIARY LEDGER
LGU
Fund _____________

Nature of Account Account Code

Office/Address GL
Contact Person/Number SL

Amount
Date Particulars Ref.
Debit Credit Balance

26
 Annex 7

SUPPLIES LEDGER CARD

LGU

Item: Stock No.:

Description: Re-order Point:
Receipts Issues Balance
Date Reference Unit Total Unit Total Unit Total
Qty. Qty. Qty.
Cost Cost Cost Cost Cost Cost

For Accounting OfficeUse

28
 Annex 8

WORK, OTHER ANIMALS AND BREEDING STOCKS LEDGER CARD

LGU

Fund
Kind of Animal:

ACQUISITION BIRTH OF OFFSPRING DISPOSITION

Number
Date Property Description Qty. Value Date Number of Property Description Value Date Property Nature of Disposed Unit Total
Number Offspring Number Number Disposition Of Value Amount
30

For Accounting Office use

 Annex 9

PROPERTY, PLANT AND EQUIPMENT LEDGER CARD

LGU
Fund :

Property, Plant and Equipment: Account Classification:

Est. Useful Life:

Description:
Rate of Depreciation:

Receipt Accumulated Transfers/

Date Reference Balance
Qty. Unit Cost Total Cost Depreciation Etc.

For Accounting Office Use

32
 Annex 10

INVESTMENT LEDGER CARD

LGU

Type of Investment: Account Code: GL SL

Date Number of Shares Amount Gain/Loss

Date Ref. Particulars Acquired/ Balance (Loss)
Sold Acquired Sold Balance Acquired Sold Per Share Total on Sale
34
 Annex 11

REAL PROPERTY LEDGER CARD

LGU

Fund: ______________

Real Property (Land) Classification:

Description:

Date Reference Cost Improvements Transfers/etc. Total

For Accounting Office Use

36
 Annex 12

CONSTRUCTION IN PROGRESS LEDGER CARD

LGU

Construction-In-Progress: GL Account Code: SL Account Code:

Name of Project: Contractor: TIN# _______ Project Cost:
Contract Period: to Address:

C O S T S
38

By Administration
Date Ref. Particulars By Direct Direct
Overhead Consultancy Others Total
Contract Materials Labor
 Annex 13

Registry of Appropriations, Allotments and Obligations

Capital Outlay

LGU
Fund: Sheet No.:
Function/Program/Project:

Reference
Obligations Incurred
Date AO/AA/ Appropriation Allotment Balance of
ALOBS Appropriation
40
 Annex 14

Registry of Appropriations, Allotments and Obligations

Maintenance and Other Operating Expenses

LGU
Fund: Sheet No.:
Function/Program/Project:

Reference
Obligations Incurred
Date AO/AA/ Appropriation Allotment Balance of
42

ALOBS Appropriation
 Annex 15

Registry of Appropriations, Allotments and Obligations

Personal Services

LGU

Fund: Sheet No.:

Function/Program/Project:

Reference
Obligations Incurred
Date AO/AA/ Appropriation Allotment Balance of
44

ALOBS Appropriation
 Annex 16

Registry of Appropriations, Allotments and Obligations

Financial Expenses

LGU

Fund: Sheet No.:

Function/Program/Project:

Reference
Obligations Incurred
Date AO/AA/ Appropriation Allotment Balance of
46

ALOBS Appropriation
 Annex 17

REGISTRY OF PUBLIC INFRASTRUCTURES

LGU

Sheet No.:

Name of Public Infrastructure

Date JEV No. Description Location Amount

48
 Annex 18

REGISTRY OF REFORESTATION PROJECT

LGU

Sheet No.: _________

Date Ref. Description Location Amount

50
 Annex 19

CASHBOOK
LGU
Fund: _______________

CASH IN TREASURY
Date Particulars Reference Debit Credit Balance

52
 Annex 20

CASHBOOK
LGU
Bank Account No.: Fund: _______________

CASH IN BANK
Date Particulars Reference Debit Credit Balance

54
 Annex 21

CASHBOOK
LGU
Disbursing Officer: Fund: _______________

CASH ADVANCES
Date Particulars Reference Debit Credit Balance

56
 Annex 22

ALLOTMENT AND OBLIGATION SLIP No.

LGU Date:

Payee/Office : Responsibility
Address : Center

Allotment Account
Particulars Class Code
Amount

Requested by: Certified as to existence of Certified as to obligation of

appropriation: allotment:

Department Head Budget Officer Chief Accountant

Date Date Date

STATUS OF OBLIGATION
Reference AMOUNT Posted
Particulars
Date No. Obligation Payments Balance By:

58
 Annex 23

JOURNAL ENTRY VOUCHER No.

LGU Date:

Collection Check Disbursement Cash Disbursement Others

ACCOUNTING ENTRIES
Responsibility
A m o u n t
Center Accounts and Explanation Account Code Ref.
Debit Credit

TOTAL

Prepared by: Approved by:

55