The New Barangay
The New Barangay
The New Barangay
Barangay
Accounting
System
Submits report
Keeps the reports and
documents supporting
entries in the reports
City/ Municipal
Accountant
Recording in the books
through Journal Entry
Voucher
Keeps financial records
Barangay Accounting
System Plan
Appropriation
Illustrations:
On January 2, 2014, the Barangay Jose
Rizal of Dinalupihan, Bataan receives
of copies of General Appropriation
Ordinance (GAO) for the following
approved appropriations for the fiscal
year:
Appropriation
General Fund:
Personnel Services
P60000
Maintenance and other operating expenses
25000
Financial Services
2500
Capital Outlay
32000
Calamity Fund
10000
20% Development Fund
40000
Sangguniang Kabataan Fund
20000
Gender and Development Fund
10000
Appropriation
Journal Entry/ Memo Entry
To record approved appropriations in
the respective Registry of
Appropriations and Commitments
Registry of Appropriations and Commitments-General Fund
PERSONNEL SERVICES
For the year Calendar Year 2014
Municipality: Dinalupihan
Barangay: Jose Rizal
Province: Bataan
Date Particula
rs
Re
f
Appro
.
Salaries
and
WagesRegular
Salari
es
and
Wage
sCasua
Commitme
nts
Balan
ce
Re
f
Commitme
nts
Balan
ce
1/2
GAO 0125000
25000
07
Registry of Appropriations and Commitments-General Fund
FINANCIAL SERVICES
For the year Calendar Year 2014
Municipality: Dinalupihan
Particula
rs
1/2
GAO 0107
Re
f
Appro
.
2500
Bank
Charges
Doc.
Stamp
Commitme
nts
Balan
ce
2500
Re
f
Appro
.
IT
equipt.
Motor
Vehicl
e
Commitme
nts
Balan
ce
1/2
GAO 0132500
32500
07
Registry of Appropriations and Commitments-Calamity Fund
For the year Calendar Year 2014
Municipality: Dinalupihan
Particula
rs
1/2
GAO 01-
Re
f
Appro
Food
Medical
.
Supplie
&
s
Dental
Supplie
s
1000
Commitme
nts
Balan
ce
10000
Particula
rs
Re
f
Appro
.
Repairs
& Maint.
-Roads
Commitme
nts
Balan
ce
Particula
rs
1/2
GAO 0107
Re
f
Appro
.
2000
0
Office
equipt.
Supplie
s&
Matls
Commitme
nts
Balan
ce
20000
Particula
rs
1/2
GAO 0107
Re
f
Appro
.
1000
0
Salaries
and
WagesRegular
Salari
es
and
Wages
Casua
l
Commitme
nts
Balan
ce
10000
Commitments
Illustrations:
On January 15, 2014, the Barangay Jose Rizal incurred the
following commitments/charges:
General Fund:
Salaries & wages-regular P20000
Repairs of office equipment
12000
Supplies and Materials
5000
Bank charges
250
IT equipments
22500
Calamity Fund-Medical & dental supplies
5000
20% Development Fund- Repairs of Roads
25000
Sangguniang Kabataan Fund -Office equipment
15000
Gender and Development Fund-Salaries Regular
3500
Commitments
Journal entry/Memo entry
To record commitment/charges
incurred.
Registry of Appropriations and Commitments-General Fund
PERSONNEL SERVICES
For the year Calendar Year 2014
Municipality: Dinalupihan
Barangay: Jose Rizal
Province: Bataan
Date Particula
rs
1/2
GAO 0107
Re
f
Appro
.
60000
Salaries
and
WagesRegular
Salari
es
and
Wage
sCasua
l
Commitme
nts
Balan
ce
60000
Particula
rs
1/2
GAO 0107
Ref
Appr
o.
Repairs &
Maint.- IT
Equipt.
Repairs &
Maint.Motor
Vehicle
Commitme
nts
2500
0
Balan
ce
25000
1/1 Comput
12000
12000
13000
5 Registry
er of Appropriations and Commitments-General Fund
FINANCIAL SERVICES
repairs
For the year Calendar Year 2014
Municipality: Dinalupihan
Barangay: Jose Rizal
Province: Bataan
Dat
e
Particula
rs
1/2
GAO 0107
Ref
Appr
o.
2500
Bank
Charges
Doc.
Stamp
Commitme
nts
Balan
ce
2500
Re
f
Appro
.
IT
equipt.
Motor
Vehicl
e
Commitme
nts
Balan
ce
1/2
GAO 0132500
32500
07
Registry
of Appropriations22500
and Commitments-Calamity
Fund
1/15
Comput
22500
10000
For the year Calendar Year 2014
er
Municipality: Dinalupihan
Barangay: Jose Rizal
Province: Bataan
Date
Particula
rs
1/2
GAO 01-
Re
f
Appro
Food
Medical
.
Supplie
&
s
Dental
Supplie
s
1000
Commitme
nts
Balan
ce
10000
Particula
rs
1/2
GAO 0107
Re
f
Appro
.
Repairs
& Maint.
-Roads
Commitme
nts
1000
0
Balan
ce
10000
1/15 Minor
25000
25000
15000
Registry
of Appropriations and Commitments-Sangguniang
repairsKabataan Fund
road
For the year Calendar Year 2014
Municipality: Dinalupihan
Barangay: Jose Rizal
Province: Bataan
Date
Particula
rs
1/2
GAO 01-
Re
f
Appro
.
2000
Office
equipt.
Supplie
s&
Matls
Commitme
nts
Balan
ce
20000
Particula
rs
1/2
GAO 0107
1/15 Jan.
salariesreg.
Re
f
Appro
.
Salaries
and
WagesRegular
Salari
es
and
Wages
Casua
l
Commitme
nts
1000
0
Balan
ce
10000
3500
3500
6500
25000
Due to LGU
2000
Permit fees
5000
8000
Garbage fees
10000
Journal entry:
To record remittance of collection to city
Jan.
Due to LGU
2000
treasurer
Cash in Vault
2000
Jan.
To record
deposit of collection2000
to AGDB
Due to LGU
Cash in Vault
2000