Session 2:

SK List of
Accounts
LEARNING OBJECTIVE

To identify the accounts and its

description to be used in recording
the SK Financial Transactions.
CASH

DOF Circular No, 01-2015 dated June

1, 2015
  Barangay
Subsidy  Other LGUs
Other Receipts
from:  NGAs
 GOCCs

RECEIPTS

Miscellaneous
Income
Grants and
Donations
in Cash
PAYMENTS
Current Operating Expenditures
Travelling Expenses
1
Training Expenses
Office Supplies Expenses
Semi-expendable Property Expenses
Fuel, Oil and Lubricants Expenses
Accountable Forms Expenses
Other Supplies and Materials
Water Expenses
Electricity Expenses
Current Operating Expenditures

Postage
1 and Courier Services
Telephone Expenses
Internet Subscription Expenses
Prizes

Fidelity Bond Premiums

Advertising Expenses
Rent/Lease Expenses
Membership Dues and Contribution
to Organizations
Current Operating Expenditures

Repairs
1 and Maintenance
Repairs and Maintenance – Land Improvements
Repairs and Maintenance – Buildings and Other Structures
Repairs and Maintenance – Machinery
Repairs and Maintenance – Office Equipment
Repairs and Maintenance – Information and Communication
Technology Equipment

Repairs and Maintenance – Sports Equipment

Repairs and Maintenance – Transportation Equipment
Repairs and Maintenance – Furniture, Fixtures and Books
Repairs and Maintenance – Other Property and Equipment
Current Operating Expenditures

Donation
Honoraria
Bank Charges
Other Maintenance and Operating Expenses
 Capital Expenditures

 Land
 Land Improvements
 Buildings
 Other Structures
 Machinery
 Office Equipment
 Capital Expenditures
 Information and Communications Technology
Equipment
 Sports Equipment
 Transportation Equipment
 Furniture, Fixtures and Books
 Other Property and Equipment
 Construction in Progress
Advances to SK Officials
Advances to SK Treasurer

Performance Bond
Bidders Bond
Others
Instruction:

Let us check if you are able to

remember some of the accounts we
mentioned a while ago. Please
answer the poll.