Annex 5



JOURNAL ENTRY VOUCHER (JEV)
(For Barangay Books of Accounts)


INSTRUCTIONS


A. This form shall be accomplished as follows:

1. Barangay, City/Municipality, Province - name of the barangay and the city/municipal, province where the barangay is situated
2. No. - assigned JEV number which is as follows:

3. Date - date the JEV was prepared
4. Accounts and Explanation - account titles and brief explanations of the transactions
5. Account Code - account code used in accordance with the Chart of Accounts for barangays
6. Ref. - reference documents used as basis for the preparation of the JEV like IAR, unpaid DV, other reports, etc.
7. Debit - amount debited
8. Credit - amount credited
9. Total - total amount debited and credited
10. Prepared by - name and signature of the Barangay Bookkeeper, and date of preparation
11. Approved by - name and signature of the City/Municipal Accountant and date of approval

B. It shall be prepared by the Accounting Unit to record all non-cash financial transactions of the barangay including journal and closing entries.

C. It shall be prepared in two copies based on the transaction documents presented and distributed as follows:

Original - Submitted to the COA Auditor together with the supporting documents

2nd copy - Retained by the Accounting Unit for file by nature of transaction

D. Accounting journal entries shall be reflected therein and it shall serve as the basis for recording the transaction in the General Journal.

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