CASH DISBURSEMENTS JOURNAL (CDJ)

INSTRUCTIONS
A. This journal shall be accomplished as follows:
1. Agency - name of the agency
2. Month - month covered by the journal
3. Sheet No. - number of sheet of the journal, which shall be one series for each year
4. Date - date of the Journal Entry Voucher (JEV)
5. JEV No. – assigned JEV number
6. RD No. – Report of Disbursements number
7. Name of Disbursing Officer - the name of the Accountable Officer whose report is
being recorded
8. Credit columns - amount of cash advance liquidated
9. Debit columns – amount of expenses and other recurring accounts debited for
payments made
10. Sundry Account Code – account code and amount for which no column has been
provided
11. Sundry P (Posting Reference) – put a check mark () to indicate completion of
posting in the appropriate GL account
12. Sundry Amount (Debit) - amount debited
13. Sundry Amount (Credit) - amount credited
B. The sundry columns shall be summarized/recapitulated using the format below:

Recapitulation:

Amount
Account Code P Debit Credit

Total

C. A new sheet shall be started at the beginning of each month. Each sheet shall be
footed and the totals carried forward to the next sheet. The succeeding sheet shall
start with the totals brought forward.
D. At the end of the month, this journal shall be footed, balanced and ruled. The ruling
shall be made on the line immediately after the last entry.
E. Posting to the General Ledger (GL) shall be made directly from this journal. A check
mark immediately underneath the total of the special columns shall be made to
indicate completion of posting to the GL.
F. Every sheet shall be certified by the Chief Accountant/Head of Accounting Unit as
follows:

“CERTIFIED CORRECT:

Signature

Designation”

AO 5-14-02 24