Manual on the

NEW GOVERNMENT ACCOUNTING SYSTEM

for
Local Government Units

TABLE OF CONTENTS

Volume II
The Accounting Books, Records, Forms and Reports

Page

Chapter 1. The Books of Accounts, Registries and

Cash Records

Sec. 01. Books of Accounts 1

Sec. 02. Books of Original Entry 1
Sec. 03. General Journal 1
Sec. 04. Special Journals 1
Sec. 05. Cash Receipts Journal 2
Sec. 06. Check Disbursements Journal 2
Sec. 07. Cash Disbursements Journal 2
Sec. 08. Books of Final Entry 2
Sec. 09. General Ledger 2
Sec. 10. Subsidiary Ledger 2
Sec. 11. Supplies Ledger Card 3
Sec. 12. Work, Other Animals and Breeding Stocks
Ledger Card 3
Sec. 13. Property, Plant and Equipment Ledger Card 3
Sec. 14. Investment Ledger Card 3
Sec. 15. Real Property Ledger Card 3
Sec. 16. Construction in Progress Ledger Card 3
Sec. 17. Registries 4
Sec. 18. Registry of Appropriations, Allotments and
Obligations 4

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Sec. 19. Registry of Appropriations, Allotments and

Obligations – Capital Outlay 4
Sec. 20. Registry of Appropriations, Allotments and
Obligations – Maintenance and Other
Operating Expenses 4
Sec. 21. Registry of Appropriations, Allotments and
Obligations – Personal Services 4
Sec. 22. Registry of Appropriations, Allotments and
Obligations – Financial Expenses 5
Sec. 23. Registry of Public Infrastructures 5
Sec. 24. Registry of Reforestation Project 5
Sec. 25. Cash Records 5
Sec. 26. Cashbook – Cash in Treasury 5
Sec. 27. Cashbook – Cash in Bank 6
Sec. 28. Cashbook – Cash Advances 6

Chapter 2. Accounting Forms and Reports

Sec. 29. Accounting Forms and Reports 8

Sec. 30. Allotment and Obligation Slip 8
Sec. 31. Journal Entry Voucher 8
Sec. 32. Disbursement Voucher 8
Sec. 33. Petty Cash Voucher 8
Sec. 34. General Payroll 8
Sec. 35. Daily Wage Payroll 8
Sec. 36. Index of Payment 9
Sec. 37. Purchase Order 9
Sec. 38. Purchase Request 9
Sec. 39. Acceptance and Inspection Report 9
Sec. 40. Supplies Availability Inquiry 9
Sec. 41. Requisition and Issue Slip 9
Sec. 42. Acknowledgment Receipt for Equipment 9
Sec. 43. Summary of Supplies and Materials Issued 9
Sec. 44. Stock Card 9
Sec. 45. Property Card 10
Sec. 46. Work, Other Animals and Breeding Stocks
Property Card 10

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Sec. 47. Check Register 10

Sec. 48. Accountant’s Advice of Local Check
Disbursements 10
Sec. 49. Report of Collections and Deposits 10
Sec. 50. Report of Accountability for Accountable
Forms 11
Sec. 51. Consolidated Report of Accountability for
Accountable Forms 11
Sec. 52. Abstract of Real Property Tax Collections 12
Sec. 53. Liquidation Report 12
Sec. 54. Report of Disbursements 12
Sec. 55. Report of Checks Issued 12
Sec. 56. Report on the Physical Count of Inventories 12
Sec. 57. Report on the Physical Count of Property,
Plant and Equipment 12
Sec. 58. Waste Materials Report 12
Sec. 59. Inventory and Inspection Report for
Unserviceable Property 13

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 ANNEXES
Annex No. Page

1 General Journal (GJ) 16-17

2 Cash Receipts Journal (CRJ) 18-19
3 Check Disbursement Journal (CKDJ) 20-21
4 Cash Disbursement Journal (CDJ) 22-23
5 General Ledger (GL) 24-25
6 Subsidiary Ledger (SL) 26-27
7 Supplies Ledger Card (SLC) 28-29
8 Work, Other Animals and Breeding Stocks
Ledger Card (WOABSLC) 30-31
9 Property, Plant and Equipment Ledger Card
(PPELC) 32-33
10 Investment Ledger Card (ILC) 34-35
11 Real Property Ledger Card (RPLC) 36-37
12 Construction in Progress Ledger Card (CIPLC) 38-39
13 Registry of Appropriations, Allotments and
Obligations - Capital Outlay (RAAOCO) 40-41
14 Registry of Appropriations, Allotments and
Obligations - Maintenance and Other
Operating Expenses (RAAOMO) 42-43
15 Registry of Appropriations, Allotments and
Obligations - Personal Services (RAAOPS) 44-45
16 Registry of Appropriations, Allotments and
Obligations - Financial Expenses
(RAAOFE) 46-47
17 Registry of Public Infrastructures (RPI) 48-49
18 Registry of Reforestation Project (RRP) 50-51
19 Cashbook – Cash in Treasury (CB-CT) 52-53
20 Cashbook – Cash in Bank (CB-CB) 54-55
21 Cashbook – Cash Advances (CB-CA) 56-57
22 Allotment and Obligation Slip (ALOBS) 58-59
23 Journal Entry Voucher (JEV) 60-61
24 Disbursement Voucher (DV) 62-63
25 Petty Cash Voucher (PCV) 64-65
26 General Payroll (GP) 66-67
27 Daily Wage Payroll (DWP) 68-69
28 Index of Payment (IP) 70-71
29 Purchase Order (PO) 72-73
30 Purchase Request (PR) 74-75

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 ANNEXES
Annex No. Page

31 Acceptance and Inspection Report (AIR) 76-77

32 Supplies Availability Inquiry (SAI) 78-79
33 Requisition and Issue Slip (RIS) 80-81
34 Acknowledgment Receipt for Equipment (ARE) 82-83
35 Summary of Supplies and Materials Issued
(SSMI) 84-85
36 Stock Card (SC) 86-87
37 Property Card (PC) 88-89
38 Work, Other Animals and Breeding Stocks
Property Card (WOABSPC) 90-91
39 Check Register (CR) 92-93
40 Accountant’s Advice of Local Check
Disbursements 94-95
41 Report of Collections and Deposits (RCD) 96-98
42 Report of Accountability for Accountable
Forms (RAAF) 99-100
43 Consolidated Report of Accountability for
Accountable Forms (CRAAF) 101-102
44 Abstract of Real Property Tax Collections 103
45 Liquidation Report (LR) 104-105
46 Report of Disbursement (RD) 106-107
47 Report of Checks Issued (RCI) 108-109
48 Report on the Physical Count of Inventories
(RPCI) 110-111
49 Report on the Physical Count of Property,
Plant and Equipment (RPCPPE) 112-113
50 Waste Materials Report (WMR) 114-115
51 Inventory and Inspection Report of
Unserviceable Property (IIRUP) 116-117

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