B.

Accounting Entry:
Account Title UACS Code Debit Credit
Advances for Operating Expenses 1990101000 20,000.00
Cash - National Treasury, Modified Disbursements System (MDS) 1010404000 20,000.00

Entry for Request for cash advances, uses the Cash 101040400 MDS UACS code of the Division because
the fund is deducted from the Division Office

Note: For school disbursements we will use the Cash in Bank-Local Currency Account UACS code for the
school LBP account

B. Accounting Entry:
Account Title UACS Code Debit Credit
Traveling Expenses - Local 5020101000 2,000.00
Cash in Bank - Local Currency, Current Account 1010202024 2,000.00

Entry for travel expenses,

B. Accounting Entry:
Account Title UACS Code Debit Credit
Training Expenses 5020201002 1,000.00
Cash in Bank - Local Currency, Current Account 1010202024 1,000.00

Entry for catering, registration for seminars, trainings attended

B. Accounting Entry:
Account Title UACS Code Debit Credit
ICT Office Supplies Expenses 5020301001 15,000.00
Cash in Bank - Local Currency, Current Account 1010202024 15,000.00

Entry for ICT expenses, ex. printers, inks, and other computer supplies related expenses

B. Accounting Entry:
Account Title UACS Code Debit Credit
Office Supllies Expenses 5020301002 15,000.00
Cash in Bank - Local Currency, Current Account 1010202024 15,000.00

Entry for office supplies, ex. Bond papers, pentel pen, scissors, punchers, and others

B. Accounting Entry:
Account Title UACS Code Debit Credit
Accountable Forms Expenses 5020302000 510.00
Cash in Bank - Local Currency, Current Account 1010202024 510.00

Entry for forms such as form 138, bank checks and others

B. Accounting Entry:
Account Title UACS Code Debit Credit
Medical, Dental and Laboratory Supplies Expenses 5020308000 7,500.00
Cash in Bank - Local Currency, Current Account 1010202024 7,500.00

Entry for medical supplies, ex. Medicines, alcohol, facemasks, and others
B. Accounting Entry:
Account Title UACS Code Debit Credit
Other Supplies & Materials Expenses 5020399000 5,000.00
Cash in Bank - Local Currency, Current Account 1010202024 5,000.00

Entry for supplies example janitorial supplies and others not identified as office supplies, ICT supplies or
medical supplies

B. Accounting Entry:
Account Title UACS Code Debit Credit
Water Expenses 5020401000 500.00
Cash in Bank - Local Currency, Current Account 1010202024 500.00

Entry for water bills, including mineral water purchases

B. Accounting Entry:
Account Title UACS Code Debit Credit
Electricity Expenses 5020402000 1,515.00
Cash in Bank - Local Currency, Current Account 1010202024 1,515.00

Entry for SORECO bills

B. Accounting Entry:
Account Title UACS Code Debit Credit
Telephone Expenses - Mobile 5020502001 1,000.00
Cash in Bank - Local Currency, Current Account 1010202024 1,000.00

Entry for load allowance of school heads

B. Accounting Entry:
Account Title UACS Code Debit Credit
Internet Expenses 5020503000 1,500.00
Cash in Bank - Local Currency, Current Account 1010202024 1,500.00

Entry for internet expenses if applicable

B. Accounting Entry:
Account Title UACS Code Debit Credit
Other General Services 5021299099 3,000.00
Cash in Bank - Local Currency, Current Account 1010202024 3,000.00

Entry for payment of JOB order with contract

B. Accounting Entry:
Account Title UACS Code Debit Credit
Repair & Maintenance -School Buildings 5021304002 10,000.00
Cash in Bank - Local Currency, Current Account 1010202024 10,000.00

Entry for school repairs example hardware materials, labor, electrical materials, repainting and others
alike
B. Accounting Entry:
Account Title UACS Code Debit Credit
Repair & Maintenance - ICT Equipment 5021305003 1,500.00
Cash in Bank - Local Currency, Current Account 1010202024 1,500.00

Entry for printer, laptop, cpu repairs

B. Accounting Entry:
Account Title UACS Code Debit Credit
Fidelity Bond Premiums 5021502000 3,375.00
Cash in Bank - Local Currency, Current Account 1010202024 3,375.00

Entry for fidelity bond payments

B. Accounting Entry:
Account Title UACS Code Debit Credit
Printing and Publication Expenses 5029902000 5,000.00
Cash in Bank - Local Currency, Current Account 1010202024 5,000.00

Entry for photocopy expenses

B. Accounting Entry:
Account Title UACS Code Debit Credit
Representation Expenses 5029903000 1,500.00
Cash in Bank - Local Currency, Current Account 1010202024 1,500.00

Entry for snacks/ token for guest speakers or visitors

B. Accounting Entry:
Account Title UACS Code Debit Credit
Transportation and Delivery Expenses 5029904000 2,500.00
Cash in Bank - Local Currency, Current Account 1010202024 2,500.00

Entry for hauling/delivery expenses