Module 2

Government Accounting Process

Books of Accounts and Registries

● Journals and ledgers are considered accounting records (Accounting Dept)

● Registries = Budget Record (logbook and done by the Budget Div)

1. Journals

a. General Journal

b. Cash Receipts

c. Cash Disbursements

d. Check Disbursements

1. Ledgers

a. General

b. Subsidiary

1. Registries

a. Registry of Revenue and Other Receipts (RROR) - Actual collections, and remittance of
revenue and other receipts

b. Registry of Appropriations (RAPAL) - Monitor Appropriations and Allotments. Ensure that

allotments do not exceed appropriations

c. Registry of Allotments, Obligations, and Disbursements (RAOD) -

● Personnel Services - All Employee benefits (Permanent employees)

● Maintenance and Other Operating Expenses - Operating expenses other than
employees (Almost lahat ng expenses)
● Financial Expenses - Finance Costs (Interest, bank charges, etc)
● Capital Outlays - Capitalizable expenses (Construction and big amounts)
d. Registry of Budget, Utilization, and Disbursement (RBUD) - Monitor the approved budget and
monitor expenses/utilization of RAOD objects

● Appropiations - From General Appropiations Act

● Allotment - Allowed by the DBM for the release of funds. Usually termed as “utang” dahil
wala sa agency yung pera at and DBM and maglalabas

Incurring Obligation

Obligation Request and Status (ORS)

● Requesting office to fill up the form with supporting documents