Appendix 36

JOURNAL ENTRY VOUCHER JEV No.: 101-23-09-208

Entity Name : DENR PENRO Davao del Sur Date :

____________________
Fund Cluster : Fund 101 September 12, 2023
____________________
____________________
_
_____________ ACCOUNTING ENTRIES
Responsib
ility UACS Amount
Center Accounts and Explanation
Object Code Debit Credit
P
Operating Lease Receivable 10302010 1,150,000.04

Accumulated Surplus 30101010 1,150,000.04

To adjust the amount recorded on JEV 101-23-01-010 as per COA recommendation under
AOM 2022-006

TOTAL 1,150,000.04 1,150,000.04

Certified Correct: -

LEO ARTEMIO A. PUERTOS

Accountant III
 Appendix 36

JOURNAL ENTRY VOUCHER JEV No.: 101-23-09-209

Entity Name : DENR PENRO Davao del Sur Date :

____________________
Fund Cluster : Fund 101 September 12, 2023
____________________
____________________
_ the
_____________
Responsib ACCOUNTING ENTRIES
ility UACS Amount
Center Accounts and Explanation
Object Code Debit Credit
P
Accumulated Surplus 30101010 1,150,001.13

Operating Lease Receivable 10302010 1,150,001.13

To adjust the amount recorded on JEV 101-23-01-011 as per COA recommendation under
AOM 2022-006

TOTAL 1,150,001.13 1,150,001.13

Certified Correct: -

LEO ARTEMIO A. PUERTOS

Accountant III
 Appendix 36

JOURNAL ENTRY VOUCHER JEV No.: 101-23-09-210

Entity Name : DENR PENRO Davao del Sur Date :

____________________
Fund Cluster : Fund 101 September 12, 2023
____________________
____________________
_
_____________ ACCOUNTING ENTRIES
Responsib
ility UACS Amount
Center Accounts and Explanation
Object Code Debit Credit
P
Accumulated Surplus 30101010 6,254,692.30

Operating Lease Receivable 10302010 6,254,692.30

To adjust the amount recorded on operating lease receivable account as per COA
recommendation.

TOTAL 6,254,692.30 6,254,692.30

Certified Correct: -

LEO ARTEMIO A. PUERTOS

Accountant III