1.

APPROPRIATIONS
REGISTRY OF APPR

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref Appropriations

PS MODE FE
1/1/2020 GAA 100,000 60,000

2.ALLOTMENT
REGISTRY OF APPR

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref Appropriations

PS MODE FE
1/1/2020 GAA 100,000 60,000 -
2/1/2020 GAARD

REGISTRY OF ALLOTMENTS,OBL

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref ALLOTMENTS OBLIGATIONS

1/1/20X1 90,000

REGISTRY OF ALLOTMENTS,OBL

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref ALLOTMENTS OBLIGATIONS

1/1/20X1 40,000

REGISTRY OF ALLOTMENTS,OBL

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref ALLOTMENTS OBLIGATIONS

1/1/20X1 170,000

3.Incurrence of obligation

OBLIGATION REQUEST AND STATUS ENTITY A

PAYEE GEORGE B.BAYARAN
OFFICE BIG OFFICE
ADDRESS SOMEWHERE ST.LITTLE TOWN
RESPONSIBILITY CENTER PARTICULARS

HUMAN RESOURCES JOB ORDER (EMPLOYMENT CONTACTS

ADMINISTRATION OFFICE PURCHASE ORDER FOR OFFICE SUPPLIES
ADMINISTRATION OFFICE PURCHASE ORDER FOR OFFICE EQUIPMENT

A.
CERTIFIED: CHARGES TO APPROPRIATION/ALLOTMENT ARE NECESSARY,
LAWFUL AND UNDER MY DIRECT SUPERVISION;AND SUPORTING
DOCUMENTS VALID,PROPER AND LEGAL

SIGNITURE: ______________
PRINTED NAME: BOYG.ASTOS
POSITION: HEAD REQUESTING OFFICE
DATE: 1/1X3
C. STATUS OBLIGATION
REFERENCES

DATE: PARTICULARS ORS/JEV/CHCEK/ADA/TRACK NO.

1/3/X1 JOB ORDER

1/3/X1 OFFICE SUPPLIES
1/31X1 OFFICE EQUIPMENT

REGISTRY OF ALLOTMENTS,OBL

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref ALLOTMENTS OBLIGATIONS

1/1/20X1 90,000
1/3/20X1 70,000

REGISTRY OF ALLOTMENTS,OBLIGATIONS AND DISB

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref ALLOTMENTS OBLIGATIONS

1/1/20X1 40,000
1/3/20X1 25,000

REGISTRY OF ALLOTMENTS,O

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref ALLOTMENTS OBLIGATIONS

1/1/20X1 170,00
1/3/20X1 160,000

4.NCA

Date CASH- MODIFIED DISBURSEMENT SYSTEM (MDS) REGULAR

SUBSIDY FROM NATIONAL GOVERNMENT

REGISTRY OF ALLOTMENTS AND NOTICE O

 FOR THE PERIOD JANUARY
ENTITY NAME: ENTITY A FUND CLUSTER: REGULAR AGE
SHEET NUMBER:1
DATE REF. AMOU
ALLOTMENT RECEIVED NOTICE CASH ALOCATION
RECEIVED
(A) (B)
1/4/X1 300,000 200,000

GENERAL JOURNAL
MONTH: JANUARY 20X1
ENTITY NAME: ENTITY A
FUND CLUSTER: REGULAR AGENCY FUND
DATE JEV NO: PARTICULARS

1/4/X1 1 CASH- MODIFIED DISBURSEMENT SYSTEM (MDS) REGULAR

SUBSIDY FROM NATIONAL GOVERNMENT
TO RECOGNIZE RECEIPT OF NCA FROM THE DBM
GENERAL LEDGER

ENTITY NAME: ENTITY A FUND CLU

Account title:CASH- MODIFIED DISBURSEMENT SYSTEM (MDS) REGULAR UACS OBJECT C
DATE PARTICULARS

1/4/X1 RECEIPT OF NCA FROM THE DBM

GENERAL LEDGER

ENTITY NAME: ENTITY A FUND CLU

Account title:SUBSIDY FROM NATIONAL GOVERNMENT UACS OBJECT CODE:40301010
DATE PARTICULARS

1/4/X1 RECEIPT OF NCA FROM THE DBM

5.DISBURSEMENT

DATE SALARIES AND WAGES

PERSONAL ECONOMIC RELIEF ALLOWANCE (PERA)
DUE TO BIR
DUE TO GSIS
DUE TO PAG-IBIG
DUE TO PHILHEALTH
DUE TO OFFICERS AND EMPLOYESS
 TO RECOGNIZE PAYABLE TO OOFICERS AND
EMPLOYEES UPON APPROVAL OF PAYROLL

OBLIGATION REQUEST AND STATUS ENTITY A

PAYEE GEORGE B.BAYARAN
OFFICE BIG OFFICE
ADDRESS SOMEWHERE ST.LITTLE TOWN
RESPONSIBILITY CENTER PARTICULARS

HUMAN RESOURCES JOB ORDER (EMPLOYMENT CONTACTS

ADMINISTRATION OFFICE PURCHASE ORDER FOR OFFICE SUPPLIES
ADMINISTRATION OFFICE PURCHASE ORDER FOR OFFICE EQUIPMENT

A.
CERTIFIED: CHARGES TO APPROPRIATION/ALLOTMENT ARE NECESSARY,
LAWFUL AND UNDER MY DIRECT SUPERVISION;AND SUPORTING
DOCUMENTS VALID,PROPER AND LEGAL

SIGNITURE: ______________
PRINTED NAME: BOYG.ASTOS
POSITION: HEAD REQUESTING OFFICE
DATE: 1/1X3
C. STATUS OBLIGATION
REFERENCES

DATE: PARTICULARS ORS/JEV/CHCEK/ADA/TRACK NO.

1/3/X1 JOB ORDER

1/3/X1 OFFICE SUPPLIES JEV NO.2
1/31X1 OFFICE EQUIPMENT

DATE ADVANCES FOR PAYROLL

CASH -MODIFIED DISBURSEMENT SYSTEM (MDS),REGULAR

TO RECOGNIZE GRANT OF CASH ADVANCE FOR PAYROLL

OBLIGATION REQUEST AND STATUS ENTITY A

C. STATUS OBLIGATION
REFERENCES

DATE: PARTICULARS ORS/JEV/CHCEK/ADA/TRACK NO.

 DATE: PARTICULARS ORS/JEV/CHCEK/ADA/TRACK NO.

1/3/X1 JOB ORDER

1/3/X1 OFFICE SUPPLIES JEV NO.2&3
1/31X1 OFFICE EQUIPMENT

REGISTRY OF ALLOTMENTS,OBL

Entity Name: Entity A

Fund Cluster: Regular Agency Fund

Date Ref ALLOTMENTS OBLIGATIONS

1/1/20X1 90,000
1/3/X1 70,000

DATE DUE TO OFFICERS AND EMPLOYEES

ADVANCES FOR PAYROLL

TO RECOGNIZE LIQUIDATION OF PAYROLL FUND

6.TAX REMITTANCE ADVICE

DATE CASH-TAX REMITTANCE ADVICE

SUBSIDY FROM NATIONAL GOVERNMENT

TO RECOGNIZE THE CONSTRUCTIVE RECEIPT OF

NCA FOR TRA

DATE DUE TO BIR

CASH-TAX REMITTANCE ADVICE

TO RECOGNIZE THE CONSTRUCTIVE REMITTANCE OF

TAXES WITHHELD TO THE BIR THROUGH TRA

DATE DUE TO GSIS

DUE TO PAG-IBIG
DUE TO PHILHEALTH
CASH-MODIFIED DISBURSEMENT SYSTEM (MDS),REGULAR

TO RECOGNIZE REMITTANCE TO GSIS,

PAGIBIG AND PHILHEALTH
7.BILLINGS,COLLECTIONS&REMITTANCES

DATE ACCOUNT RECEIVABLE

RENT INCOME

TO RECOGNIZE BILLING OF INCOME

DATE CASH-COLLECTING OFFICERS

ACCOUNT RECEIVABLE

TO RECOGNIZE COLLECTION OF BILLED INCOME

DATE CASH-TRESURY/AGENCY DEPOSIT,REGULAR
CASH-COLLECTING OFFICERS

TO RECOGNIZE REMITTANCE OF INCOME TO BTr

CASH RECEIPTS
MONTH JANUA
ENTITY NAME:ENTITY A
FUND CLUSTER: REGULAR AGENCY FUND
DATE RCD/ JEV NAME OF COLLECTIONS
CRREG NO NO. COLLECTING DEBIT
OFFICER

1/9/X1 1 9,10 MR.KOH LECTOR 100,000

8.REVERSION OF UNUSED NCA

CASH-MODIFIED DISBURSEMENT SYSTEM (MDS),REGULAR

RECEIPT OF NCA
200,000
25,000 ADVANCES PAYROLL
5,000 REMITTANCES TO GSIS,PAGIBIG&PHILHEALTH
170,000 END

Date SUBSIDY FROM NATIONAL GOVERNMENT

CASH- MODIFIED DISBURSEMENT SYSTEM (MDS) REGULAR

TO RECOGNIZE THE REVERSION OF UNUSED NCA

 REGISTRY OF APPROPRIATIONS AND ALLOTMENTS

tions Allotments
CO Total PS MODE FE CO
200,000 360,000

REGISTRY OF APPROPRIATIONS AND ALLOTMENTS

tions Allotments
CO Total PS MODE FE CO
200,000 360,000
90,000 400,000 170,000

RY OF ALLOTMENTS,OBLIGATIONS AND DISBURSEMENTS PERSONNEL SERVICE

FOR THEY EAR 20X1

GATIONS UNOBLIGATED ALLOTMENTS DISBURSEMENTS

RY OF ALLOTMENTS,OBLIGATIONS AND DISBURSEMENTS PERSONNEL SERVICE

FOR THEY EAR 20X1

GATIONS UNOBLIGATED ALLOTMENTS DISBURSEMENTS

RY OF ALLOTMENTS,OBLIGATIONS AND DISBURSEMENTS PERSONNEL SERVICE
FOR THEY EAR 20X1

GATIONS UNOBLIGATED ALLOTMENTS DISBURSEMENTS

DATE:1/3/X1
S ENTITY A FUND CLUSTER:REGULAR AGENCY FUND

MFO/PAP UACS CODE AMOUNTS

XXX XXX 70,000

XXX XXX 25,000
XXX XXX 160,000
TOTAL 225,000
B.
CERTIFIED: ALLOTMENT AVAILABLE AND
OBLIGATED FOR THE PURPOSE/ADJUSTMENT
NECESSARY AS INDICATED ABOVE

SIGNITURE: ______________
PRINTED NAME: GIRL T. PID
POSITION: HEAD BUDGET OFFICE
DATE: 1/1X3
STATUS OBLIGATION
AMOUNT
OBLIGATION PAYABLE PAYMENT BALANCE
RACK NO. NOT YET DUE DUE AND DEMANDABLE
(A) (B) © (A-B) (B-C)
70,000 0 0 70,000 0
25,000 0 0 25,000 0
 160,000 0 0 160,000 0

RY OF ALLOTMENTS,OBLIGATIONS AND DISBURSEMENTS PERSONNEL SERVICE

FOR THEY EAR 20X1

GATIONS UNOBLIGATED ALLOTMENTS DISBURSEMENTS

70,000 20,000 0

OBLIGATIONS AND DISBURSEMENTS PERSONNEL MAINTENANCE AND OTHER O

FOR THEY EAR 20X1

GATIONS UNOBLIGATED ALLOTMENTS DISBURSEMENTS

25,000 15,000 0

TRY OF ALLOTMENTS,OBLIGATIONS AND DISBURSEMENTS CAPITAL OUTLAYS

FOR THEY EAR 20X1

GATIONS UNOBLIGATED ALLOTMENTS DISBURSEMENTS

160,000 10,000 0

200,000
GOVERNMENT 200,000

ALLOTMENTS AND NOTICE OF CASH ALLOCATION

 FOR THE PERIOD JANUARY 20X1
FUND CLUSTER: REGULAR AGENCY FUND
SHEET NUMBER:1
AMOUNT
NOTICE CASH ALOCATION BALANCE
UTILIZED UNUTILIZED NCA UNFUNDED ALLOTMENT
© (B-C) (A-B)
200,000 100,000

GENERAL JOURNAL
MONTH: JANUARY 20X1

SHEET NO: 1
ARS UACS OBJECT CODE P AMOUNT
DEBIT
10104040 200,000
40301010
NCA FROM THE DBM
GENERAL LEDGER

FUND CLUSTER: REGULAR AGENCY FUND

UACS OBJECT CODE:10104040
REF AMOUNT
DEBIT CREDIT BALANCE
JEV NO.1 200,000 200,000

GENERAL LEDGER

FUND CLUSTER: REGULAR AGENCY FUND

UACS OBJECT CODE:40301010
REF AMOUNT
DEBIT CREDIT BALANCE
JEV NO.1 200,000 200,000

be

35,000
NCE (PERA) 5,000
10,000
2,000
2,000
1,000
LOYESS 25,000
 DATE:1/3/X1
S ENTITY A FUND CLUSTER:REGULAR AGENCY FUND

MFO/PAP UACS CODE AMOUNTS

XXX XXX 70,000

XXX XXX 25,000
XXX XXX 160,000
TOTAL 225,000
B.
CERTIFIED: ALLOTMENT AVAILABLE AND
OBLIGATED FOR THE PURPOSE/ADJUSTMENT
NECESSARY AS INDICATED ABOVE

SIGNITURE: ______________
PRINTED NAME: GIRL T. PID
POSITION: HEAD BUDGET OFFICE
DATE: 1/1X3
STATUS OBLIGATION
AMOUNT
OBLIGATION PAYABLE PAYMENT BALANCE
RACK NO. NOT YET DUE DUE AND DEMANDABLE
(A) (B) © (A-B) (B-C)
70,000 40,000 0 30,000 40,000
25,000 0 0 25,000 0
160,000 0 0 160,000 0

25,000
25,000

DATE:1/3/X1
S ENTITY A FUND CLUSTER:REGULAR AGENCY FUND

STATUS OBLIGATION
AMOUNT
OBLIGATION PAYABLE PAYMENT BALANCE
RACK NO.
RACK NO. NOT YET DUE DUE AND DEMANDABLE
(A) (B) © (A-B) (B-C)
70,000 40,000 25,000 30,000 15,000
25,000 0 0 25,000 0
160,000 0 0 160,000 0

RY OF ALLOTMENTS,OBLIGATIONS AND DISBURSEMENTS PERSONNEL SERVICE

FOR THEY EAR 20X1

GATIONS UNOBLIGATED ALLOTMENTS DISBURSEMENTS

70,000 20,000 25,000

25,000
25,000

10,000
10,000

10,000
10,000

2,000
2,000
1,000
5,000
 100,000
100,000

100,000
100,000

100,000
100,000

CASH RECEIPTS JOURNAL

MONTH JANUARY 20X1

SHEET NO.1
COLLECTIONS DEPOSITS
CREDIT DEBIT
ACCOUNTS RECEIVABLE SUNDRY CASH-TRESURY/AGENCY SUNDRY
UACS OBJECT CODE P AMOUNT DEPOSITS REGULAR UACS OBJECT CODE
10104010
100,000

GIBIG&PHILHEALTH

170,000
T SYSTEM (MDS) REGULAR 170,000

SION OF UNUSED NCA

 Unreleased Appropriation
Total PS MODE FE CO Total

Unreleased Appropriation
Total PS MODE FE CO Total

300,000 10,000 20,000 30,000 60,000

NNEL SERVICES

UNPAID OBLIGATIONS
DUE AND DEMANDABLE NOT YET DUE AND DEMANDABLE

NNEL SERVICES

UNPAID OBLIGATIONS
 DUE AND DEMANDABLE NOT YET DUE AND DEMANDABLE

NNEL SERVICES

UNPAID OBLIGATIONS
DUE AND DEMANDABLE NOT YET DUE AND DEMANDABLE
NNEL SERVICES

UNPAID OBLIGATIONS
DUE AND DEMANDABLE NOT YET DUE AND DEMANDABLE

0 70,000

AND OTHER OPERATING EXPENSES

UNPAID OBLIGATIONS
DUE AND DEMANDABLE NOT YET DUE AND DEMANDABLE

0 25,000

TAL OUTLAYS

UNPAID OBLIGATIONS
DUE AND DEMANDABLE NOT YET DUE AND DEMANDABLE

0 160,000
TMENT

AMOUNT
CREDIT

200,000

BALANCE
200,000

BALANCE
200,000
NNEL SERVICES

UNPAID OBLIGATIONS
DUE AND DEMANDABLE NOT YET DUE AND DEMANDABLE

15,000 300,000
NO.1
DEPOSITS
EBIT CREDIT
SUNDRY
P AMOUNT

100,000
 LIST OF ACCOUNTS
ASSETS
CASH AND CASH EQUIVALENTS
CASH ON HAND
CASH-COLLECTING OFFICERS
PETTY CASH
CASH IN BANK-LOCAL CURRENCY
CASH IN BANK-LOCAL CURRENCY,CURRENT ACCOUNT-BANCO DE ORO (BDO)
TRESURY/AGENCY CASH ACCOUNTS
CASH-TRSURY/AGENCY DEPOSIT,RUGULAR
CASH-MODIFIED DISBURSEMENT SYSTEM (MDS), REGULAR
CASH-TAX REMITTANCE ADVICE
CASH EQUIVALENTS
TRESURY BILLS

INVESTMENTS
FINANCIAL ASSETS AT FAIR VALUE THROUGH SURPLUS OR DEFICIT
FINANCIAL ASSET HELD FOR TRADING

RECIEVABLES
LOANS AND RECIEVABLES ACCOUNTS
ACCOUNT RECEIVABLES
ALLOWANCE FOR IMPAIRMENTS-ACCOUNTS RECEIVABLE

INVENTORIES
INVETORY HELD FOR SALE
MERCHANDISE INVENTORY
INVENTORY HELD FOR CONSUMPTION

OFFICE SUPPLY INVENTORY

PROPERTY,PLANT&EQUIPMENTS
INFRASTRUCTURE ASSET
ROAD NETWORKS
ACCUMULATED DEPRECIATIO-ROAD NETWORKS
ACCUMULATED IMPAIRMENT LOSSES-ROAD NETWORKS

OTHER ASSETS
ADVANCES
ADVANCES FOR PAYROLL
PREPAYMENTS
PREPAID RENT
LIABILITIES
FINANCIAL LIABILITIES
PAYABLES
ACCOUNTS PAYABLES

INTER-AGENCY PAYABLES
DUE TO BIR

NET ASSET/EQUITY
GOVERNMENT EQUITY
ACCUMULATED SURPLUS (DEFICIT)

REVENUE
TAX REVENUE
INCOME TAX
INCOME TAX-INDIVIDUAL
IMMIGRATION TAX

SERVICE AND BUSINESS INCOME

SERVICE INCOME
PERMIT FEES
REGISTRATION FEES
OTHER SERVICE INCOME

BUSINESS INCOME
TUITION FEES
POWER SUPPLY SYSTEM FEES
LANDING AND PARKING FEES

ASISTANCE AND SUBSIDY

SUBSIDY FROM NATIONAL GOVERNMENT

GAINS
GAIN ON SALE OF PROPERTY,PLANT&EQUIPMENT

OTHER NON-OPERATING INCOME

REVRSAL OF IMPAIRMENT LOSS
REVERSAL OF IMPAIRMENT LOSS

EXPENSES
PERSONEL SERVICES
SALARIES AND WAGES
SALARIES AND WAGES- REGULAR

OTHER COMPENSATION
PERSONAL ECONOMIC RELIEF ALLOWANCE (PERA)

DIRECT COST
COST OF SALES

NON-CASH EXPENSES
DEPRECIATION
DEPRECIATION-BUILDING AND OTHER STRUCTURES