NEW GOVERNMENT ACCOUNTING SYSTEM NATIONAL GOVERNMENT AGENCIES

General Accounting System PlanMANUAL SYSTEM

Income and Collections Budgetary Accounts Disbursements Transfer ofParticular Collections/Deposits/ Receipt of Release of Incurrence of Payment Payment Payment Direct Direct Payments/ Public Prop.

Billing Remittances Allotment Allotment Obligation by Cash by Checks by ADA by TRA Other Disb. to Registries

Source Documents/ Basis

Reports/Summarizing Documents for Recording

Basis of Recording

Books of Original Entry

10

Books of Final Entry

Trial Balance and Supporting Schedules

Financial Statements

LEGEND: Reports/Summarizing Documents/ Books of Final Entry Financial StatementsSource Documents

ABM - Agency Budget Matrix OP - Order of Payment ALOBS - Allotment and Obligation Slip CDJ - Cash Disbursements Journal GL - General Ledger BS - Balance SheetADA - Authority to Debit the Account OR - Official Receipt JEV - Journal Entry Voucher CJ - Cash Journal SL - Subsidiary Ledger SEI - Statement of Income and ExpensesB - Bill P - Payroll RAO - Registry of Allotments and Obli- CkDJ-Check Disbursements Journal SCF-Statement of Cash FlowBTr DA - BTr Debit Advice PO - Purchase Order gations depending on the kind of releases- CRJ - Cash Receipts JournalBTr JEV - Bureau of the Treasury JEV SARO - Special Allotment Release Order PS, MOOE, CO, FE GJ - General Journal Trial Balance and Supporting SchedulesC - Contract SSARO - Sub-Special Allotment RCD - Report of Collections and Deposits TB - Trial BalanceDS - Deposit Slip Release Order RD - Report of Disbursements SS - Supporting SchedulesDV - Disbursement Voucher TRA - Tax Remittance Advice RPI-Registry of Public InfrastructuresIAR - Inspection & Acceptance Report WA - Withrawal Application RPIS-Registry of Public Infrastructures Summary

Books of Original Entry Basis for Recording

OP

WA DV/SD BTr

JEV

SCF

SD

DV/PC/PO

ALOBS

SD

DV/P

RD

CDJ

SD

DV/PC/SA

JEV

CkDJ

JEV

GJ

SS

TB

SEI

BS

B

GJ

SSARO DS

OR

RCD

SL

ABM/ SARO TRA

JEV

BTr DA

JEV

ADA

RAO

RAO

JEV

RAO

JEV

RA BooksCRJ

ALOBSJEV

RCI/DV

IAR

RPI

RPIS

ALOBS

NG Books

CJ

GL

F I NANC I AL

REPOR

T I NG

DV

JEV