GENERAL ACCOUNTING PLAN

Subsidy from
Pre-
FS Revenues National Cash Advances Expenses Receivables Fund Transfer Inventory PPE Intangible Assets Liabilities Equity
payments
Government
Source -OR, Credit Memo, NCA, NTA Office Order, DV, DV, Billing Billing MOA, DV, DV, Agency Contracts/ DV, DR, IAR, DV, IAR/ DV, Billing Reports and
Document List of Deposited Liquidation Statements, etc. Statement ADA/check, Procurement MOA, DV IIRUP, Property Report of lost/ Statements, documents
Collections, documents liquidation Request, IAR, Transfer Report, damaged/ MOA/
Deposit Slips documents RSMI Report on destroyed Contracts, etc.
Lost/Stolen property/
equipment/ Approved
Police Report/ authority/
Authority to Property
dispose Transfer
Report
Summari-zing -Report of RANCA/ RCI, RADAI RCI, Report of None RCI, RADAI RSMI RCI, RADAI RCI, RADAI RCI, RADAI Aging Applicable
report collections and RANTA ADA Issued reports such
deposits (RCD) (RADAI) as RCD, RCI,
RADAI, etc.

Basis of JEV JEV JEV JEV JEV JEV JEV JEV JEV JEV JEV JEV
Recording
Books of Original GJ GJ General Journal GJ General GJ GJ GJ GJ GJ GJ GJ
Entry Journal

Subsidiary By nature of By MDS By Accountable By nature By debtors By nature By nature/ By nature By specific By specific By specific By nature of
Ledger collections/revenue account Officer supplies/acco account (e.g. account account/credit adjustment
/receipts unt Buildings) or
Book of Final General Ledger GL GL GL GL GL GL GL GL GL GL GL
Entry (GL)
Monitoring FAR No. 5, BRS, RANCA, Report on FAR No. 1, 1A, Status of FAR No. 1C RPCI, Inventory Schedule of Depreciation Schedules Aging Schedules by
Reports Trial Balance RANTA, BRS, Unliquidated 3, 4, BRS, Trial Receivables of semi- Amortization Schedule, nature of
Trial Balance Cash Advances/ Balance expendables RPCPPE, IIRUP adjustment
Aging schedule