REGISTRY OF DORMANT ACCOUNTS (RDA)

INSTRUCTIONS
A. This form shall be accomplished as follows:
1. Agency – name of the agency
2. Account Title – title of dormant account based on the Chart of Accounts
3. Account Code - code of dormant account based on the Chart of Accounts
4. Sheet No. – sheet number which shall be one series per year
5. Reference Date – date of the Journal Entry Voucher (JEV) or date of the
document used as basis of entry in the Registry
6. Reference No. – Control number of JEV or other documents used as
basis of entry in the Registry
7. Particulars - description of the account or specific item within the account
considered dormant
B. This Registry shall be used to record the amount of dormant account
transferred from the Regular Agency (RA) books.
C. It shall be maintained by the Accounting Unit and kept in a perpetual
manner. No new sheet shall be prepared unless the preceding one is used
up.
D. The registry shall be filed by account. At the end of the year, these
shall be footed and recapitulated as follows:
Account Name ____________ Account Code_______

Balance, beginning of the year XXX

Additions:
JEV NO. ______ XXX
XXX
XXX XXX
Total XXX
Reductions:
JEV NO. ______ XXX
XXX
XXX XXX
Balance, End of the Year XXX

E. In determining the proper disposition/closure of dormant accounts, the

guidelines and procedures prescribed under COA Circular No. 97-001 dated
February 5, 1997 shall be followed.
F. The total amount of dormant accounts shall be disclosed as Notes to the
Financial Statements showing the following information:
 Account Name
 Account Code
 Beginning Balance
 Addition (Specify reasons)
 Reduction (Specify reasons)
 Ending Balance

AO 5-14-02 60