CASH RECEIPTS JOURNAL (CRJ)

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 JEV
5. RCD No. – Report of Collections and Deposits number
6. JEV No. – assigned JEV number
7. Name of Collecting Officer - name of the Collecting Officer (CO)/Cashier
8. Collections Debit Column - amount collected based on the Official Receipts
issued
9. Collections Credit Columns – amount of income and other receivables collected
10. Collections Sundry Account Code Column – code of accounts credited for which
no column has been provided
11. Collections Sundry P (Posting Reference) Column –put a check "" mark to
indicate completion of posting in the appropriate GL account
12. Collections Sundry, Amount Column - amount to be credited to the account
13. Deposits Debit Columns – amount deposited based on the validated deposit slip
14. Deposits Sundry Account Code Column– code of accounts debited for which no
column has been provided
15. Deposits Sundry P (Posting Reference) Column – put a check "" mark to indicate
completion of posting in the appropriate GL account
16. Deposits Sundry, Amount Column - amount to be debited to the account
17. Deposits Credit Column - amount deposited as deduction to the account of the
CO
B. This journal shall be used to record cash receipts/collections which are required to be recorded
in the Regular Agency (RA) books.
C. The sundry columns shall be summarized/recapitulated and shall be shown below the totals
using the format below:
Recapitulation:
Amount
Account Code P Debit Credit

Total

D. 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.
E. 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.
F. 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.
G. Every sheet shall be certified by the Chief Accountant/Head of Accounting Unit as follows:

“CERTIFIED CORRECT:
____________________________________

Signature
____________________________________

Designation”

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