Annex 10



REPORT OF BANK DEBIT/CREDIT MEMOS (RBDCM)

INSTRUCTIONS


A. This Report shall be accomplished as follows:

1. Barangay - name of the barangay
2. Barangay Treasurer - name of the barangay treasurer
3. City/Municipality - name of city/municipality
4. Province - name of province
5. RBDCM No. - report number assigned by BT. The RBDCM shall be numbered one series for each year:


6. Date - date appearing in Debit/Credit Memo
7. Reference - control number appearing in Debit/Credit Memo
8. Particular - information or details pertaining to the transaction
9. Amount - amount appearing in the Debit/Credit Memo shall be written in the corresponding column

B. This report shall be prepared monthly by the C/M Accountant in three copies to be distributed as follows:

Original - C/M Accountant basis for recording in the JCT and for submission to the COA Auditor
2nd Copy - Barangay Treasurer
3rd Copy - C/M Accountant

C. Accounting entries shall be prepared by the Barangay Bookkeeper and duly certified correct by the C/M Accountant.

D. The accounting entries shall be recorded in the JCT.

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