Appendix C



No. Title Submitted/
Accomplished by
Submitted To No. of
Copies
Distribution Frequency/
Due Date
Remarks/ Purpose
B. Forms













1





Journal Entry Voucher





C/M Accountant





COA





2





Original - COA together with the supporting documents

2 - Accounting file

As needed





All non-cash transactions are reflected in this form for recording in the General Journal.









2








Cashbook








BT









1








Original - BT








Daily








Used to monitor the cash In the Treasury, Cash in Bank, Cash Advances and the Petty Cash as of a specific date. All transactions for the day shall be recorded immediately.









3


Cashbook - Disbursing Officer

BT



1


Original - BT


Daily


All transactions of the day shall be recorded immediately.









4







Disbursement Voucher







Claimant







BT







3







Original - COA thru the Accountant

2 - BT

3 - Payee


As needed







Basic document used by barangay for all money claims where transactions to be paid are recorded, approved and accounting entries are presented.









5





Petty Cash Voucher





Petty Cash Custodian/ Barangay Treasurer


C/M Accountant




2





1 - COA thru the Accountant with the supporting documents

2 -copy of BT/PCC

As PC is requested for payment of small expenses

Document used for disbursements out of petty cash











6





Payroll





Claimant





BT





3





Original - COA thru the Accountant

2 - BT

3 - Payee

As needed





To be used for claims for salaries, honorarium and allowances of government employees.









7






ransmittal Letter






BT






C/M Accountant





3






Original - CM Accountant

2 - to the COA Auditor

3 - BT file

Monthly basis or maybe as the need arises


A form in letter format used to transmit financial documents of the barangay such as DVs, Liquidation Reports, with supporting documents









8






Supplies and Materials Acknowledgement Receipt




BT






Accountable Personnel





2






Original - BT

2 - requesting person



Upon issuance of an item of property



Used to report on the receipt of suppliean and materials for official use from the Property Officer, the BT in the case of Barangay



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