THE MANUAL ON THE

NEW GOVERNMENT ACCOUNTING SYSTEM

For National Government Agencies
ACCOUNTING BOOKS, REGISTRIES,
RECORDS, FORMS AND REPORTS
Volume II

Chapter 1. The Books of Accounts, Registries

and Records

1.1.1.1.1 Accounting Books. Agencies of the National

Government shall maintain two sets of accounting books composed
basically of the following:
a. Regular Agency (RA) Books - This shall be used to record
the regular transactions of the agency like the receipt and
utilization of Notice of Cash Allocation (NCA) and
collections of income and other receipts, which the agency
can use.
b. National Government (NG) Books - This shall be used to
record income/collections which the agency cannot use and
are required to be remitted to the National Treasury.

1.1.1.1.2 Books of Accounts. The books of accounts shall

consist of a) records for recording transactions in chronological order,
known as the journals or books of original entry, and b) records for
classifying and summarizing the effects of the transactions on individual
accounts, known as general/subsidiary ledgers or books of final entry.
1.1.1.1.3 Books of Original Entry. Books of original entry or
journals, shall be used to record in time sequence, financial transactions
and information presented in duly certified and approved accounting
documents.

The basis of recording in the journals shall be the Journal Entry

Voucher (JEV).
Meanwhile that agencies are waiting to be computerized, four
special journals, in addition to the General Journal, shall be used namely,
a) Cash Receipts Journal (RA book), b) Cash Journal (NG book), c)
Check Disbursements Journal, and d) Cash Disbursements Journal.
The totals of each account in the Special Journals and individual
entries in the General Journal shall be posted directly to the General
Ledger. Postings to the Subsidiary Ledgers shall come from the source
documents or the JEV.

1.1.1.1.4 General Journal (GJ). This Journal (Appendix 1)

shall be used to record all transactions which cannot be recorded in the
four special journals. It provides columns for the date, the JEV number,
particulars which give explanation of the transactions recorded, the
account code, posting reference and the debit and credit amounts.
1.1.1.1.5 Special Journals. The special journals are specifically
designed to record transactions which are repetitive in nature. Special
columns are provided to facilitate summations and postings in the
General Ledger.
1.1.1.1.6 Cash Receipts Journal (CRJ). This Journal
(Appendix 2) shall be used to record all collections and deposits reported
during the month for the RA book. The source of entries are the JEVs
which shall be prepared based on the Reports of Collections and
Deposits (RCDs) submitted by the Cashier or Collecting Officers to the
Accounting Unit or the official receipts acknowledging collections.
1.1.1.1.7 Cash Journal (CJ). This Journal (Appendix 3) shall
be used to record all collections and deposits reported during the month
for the NG books. The source of entries are the JEVs which shall be
prepared based on the RCDs submitted by the Cashier or Collecting
Officer to the Accounting Unit or the official receipts acknowledging
collections.
1.1.1.1.8 Check Disbursements Journal (CkDJ). This Journal
2

(Appendix 4) shall be used to record check payments made by the

Cashier or Disbursing Officers. Recording to this journal shall be based
on the JEVs supported with paid Disbursement Vouchers (DVs) and
duplicate copies of checks listed in the Reports of Checks Issued (RCI)
submitted by the Cashier/Disbursing Officers.

1.1.1.1.9 Cash Disbursements Journal (CDJ). This Journal

(Appendix 5) shall be used to record all payments made in cash by the
Regular/Special Disbursing Officers out of their cash advances.
Recording to this journal shall be based on the JEVs supported with the
Report of Disbursements (RD) and pertinent documents like the paid
payroll, disbursement voucher, etc.

1.1.1.1.10
Books of Final Entry. The
books of final entry are the General Ledgers and Subsidiary Ledgers.
Sec. 2.

General Ledger (GL). The General Ledger

(Appendix 6) is a book of final entry containing accounts arranged in the
same sequence as in the chart of accounts. Totals of columns in the
special journals and the individual entries in the GJ are directly posted in
this book. At the end of each month, the accounts are footed and at the
end of each year, these are totaled, ruled and closed and the balance
extracted to serve as the opening balance of the new fiscal year.
Likewise, the account with balances shall appear in the trial balance.

Sec. 3. Subsidiary Ledger (SL). The SL is a book of final

entry containing the details or breakdown of the balance of the
controlling account appearing in the GL. Postings to the SL generally
come from the source documents. Examples of GL accounts which have
SL are Cash-Collecting Officers, Cash-Disbursing Officers, Cash in
Bank Local Currency, Current Account, Accounts Receivable, Notes
Receivable, etc. The totals of the SL balances shall be reconciled with
their respective control account regularly or at the end of each month.
Schedules shall be prepared periodically to support the corresponding
controlling GL accounts. Examples of subsidiary ledgers are:

Subsidiary Ledger (SL) (Appendix 7)

3

Property, Plant and Equipment Ledger Card (PPELC)

(Appendix 8)
Supplies Ledger Card (SLC) (Appendix 9)
Construction in Progress Ledger Card (CIPLC)
(Appendix 10)
Investment Ledger Card (ILC) (Appendix 11)

3.1.1.1.1 Registries. In order to monitor allotments received,

obligations incurred, NCAs received and utilized, public infrastructures,
dormant accounts, accounts written-off, loans and grants, among others,
registries shall be maintained by the concerned government agencies.
3.1.1.1.2 Registry of Appropriations and Allotments
(RAPAL). The Registry of Appropriations and Allotments (Appendix
12) shall be maintained by the Department of Budget and Management
(DBM) for each department of the National Government to control
approved appropriations and allotments released.
3.1.1.1.3 Registry of Allotments and NCA Issued (RANCAI).
The Registry of Allotments and NCA Issued (Appendix 13) shall be
maintained by the DBM to control the funding of allotments. The
Registry shall be kept by department/agency. Columns are provided for
each allotment class and NCA released to the department/agency. A
column for the unfunded allotment is provided to determine the balance
of allotment without corresponding NCA.
3.1.1.1.4 Registry of NCA and Replenishments (RENREP).
The Registry of NCA and Replenishments (Appendix 14) shall be used
by the Bureau of the Treasury to record the NCA releases and the bank
replenishments made to cover MDS checks issued by agencies.

3.1.1.1.5 Registries of Allotments and Obligations (RAO).

The Registries of Allotments and Obligations (RAO) shall be prepared
by agencies to record allotments and obligations. This record shall be
maintained by the Budget Unit/Authorized Official of the agency to
monitor allotments available for obligations. It shall show all the
allotments received and the obligations incurred charged against the
corresponding allotment. The balance is extracted every time an entry is
made to prevent incurrence of obligations in excess of allotment
received.
The registries are as follows:
a. Registry of Allotments and Obligations-Capital Outlay
(RAOCO),
b. Registry of Allotments and Obligations-Maintenance and
Other Operating Expenses (RAOMO),
c. Registry of Allotments and Obligations-Personal Services
(RAOPS),
d. Registry of Allotments and Obligations-Financial Expenses
(RAOFE).

3.1.1.1.6 Registry of Allotments and Obligations-Capital

Outlay (RAOCO). The Registry of Allotments and Obligations-Capital
Outlay (Appendix 15) shall be used to record allotments received and
obligations incurred for capital outlay.
3.1.1.1.7 Registry of Allotments and ObligationsMaintenance and Other Operating Expenses (RAOMO). The
Registry of Allotments and Obligations-Maintenance and Other
Operating Expenses (Appendix 16) shall be used to record allotments
received and obligations incurred for expenses classified under
Maintenance and Other Operating Expenses.

3.1.1.1.8 Registry of Allotments and Obligations-Personal

Services (RAOPS). The Registry of Allotments and ObligationsPersonal Services (Appendix 17) shall be used to record allotments
received and obligations incurred for expenses classified under Personal
Services.

3.1.1.1.9 Registry of Allotments and Obligations-Financial

Expenses (RAOFE). The Registry of Allotments and ObligationsFinancial Expenses (Appendix 18) shall be used to record allotments
received and obligations incurred for financial expenses, such as
commitment fees, bank charges, etc. so as to distinguish them from the
regular maintenance and other operating expenses.

3.1.1.1.10

Registry of Allotments and

NCA (RANCA). The Registry of Allotments and NCA (Appendix 19)
shall be maintained by the agency particularly the Accounting Unit to
monitor the allotment received and NCA received, utilized and the
unfunded balance as of a given date.

3.1.1.1.11
Registry
of
Public
Infrastructures (RPI).
The Registry of Public Infrastructures
(Appendix 20) shall be used to record properties for use by the general
public. A separate Registry shall be maintained for each class of property
or asset, example, Plaza, Parks and Monuments; Roads, Highways and
Bridges; Ports, Harbors, Seawalls, River Walls and Others; Runways;
Railways; Waterways, Aqueducts, etc; and Irrigation Canals and Laterals,
etc. For proper costing, the original construction cost and any major
repairs undertaken shall be posted in the respective Registry. It shall be
maintained by the Accounting Unit of the agency.

3.1.1.1.12

Registry of Reforestation
Projects (RRP). The Registry of Reforestation Projects (Appendix 21)
shall be used to record expenses incurred on reforestation projects. It
shall be maintained by the Accounting Unit of the agency implementing
reforestation projects.

3.1.1.1.13
Registry
of
Public
Infrastructures-Summary (RPIS). The Registry of Public
Infrastructures-Summary (Appendix 22) shall be used to summarize all
the public infrastructures of the agency. The total of each registry shall be
posted in the summary and the total public infrastructures shall be
disclosed in the notes to the financial statements.
3.1.1.1.14
Registry
of
Dormant
Accounts (RDA). The Registry of Dormant Accounts (Appendix 23)
shall be used to record the transfer of dormant accounts from the RA
books pursuant to existing COA rules and regulations. It shall be
maintained by the Accounting Unit of the agency.

3.1.1.1.15
Registry
of
Accounts
Written-Off (RAWO).
The Registry of Accounts Written-Off
(Appendix 24) shall be used to record the amount of accounts receivable
written-off from the RA books. It shall be maintained by the Accounting
Unit of the agency.

3.1.1.1.16

Registry
of
Loan
Availments and Repayments Foreign, Individual (RLARFI). The
Registry of Loan Availments and Repayments Foreign, Individual
(Appendix 25) shall be used to record the amount of availments and
repayments of the individual loan accounts of the Government of the
Philippines (GOP) with foreign lending institutions. It shall be
maintained by the Bureau of the Treasury (BTr) of the Department of
Finance (DOF).

3.1.1.1.17
Registry
of
Loans
Availments and Repayments Foreign, Summary (RLARFS). The
Registry of Loans Availments and Repayments Foreign, Summary
(Appendix 26) shall be used to summarize the amount of loan availments
and repayments of the GOP with foreign lending institutions on a regular
basis as recorded in the RLARFI. It shall be maintained by the BTr,
DOF.
3.1.1.1.18

Registry
of
Loan
Availments and Repayments Domestic, Individual (RLARDI). The
Registry of Loans Availments and Repayments Domestic, Individual
(Appendix 27) shall be used to record the amount of loan availments and
repayments of the GOP with the domestic lending institutions. It shall be
maintained by the BTr, DOF.

Sec. 4. Registry of Loans Availments and Repayments

Domestic, Summary (RLARDS). The Registry of Loans Availments
and Repayments Domestic, Summary (Appendix 28) shall be used to
summarize the amount of loans availments and repayments of the GOP
with the domestic lending institutions as recorded in the RLARDI. It
shall be maintained by the BTr, DOF.
4.1.1.1.1 Registry of Grant Availments and Utilization
Foreign, Individual Donor (RGAUFID).
The Registry of Grants
Availments and Utilization Foreign, Individual Donor (Appendix 29)
shall be used to record the amount of grants received by the GOP thru the
BTr from individual foreign donor and utilization thereof. It shall be
maintained by the BTr, DOF.
8

4.1.1.1.2 Registry of Grants Availments and Utilization

-Foreign, Summary (RGAUFS). The Registry of Grants Availments
and Utilization - Foreign, Summary (Appendix 30) shall be used to
summarize the amount of grants received by the GOP thru the BTr from
foreign donors and utilization thereof. It shall be maintained by the BTr,
DOF.

4.1.1.1.3 Registry of Grants Availments and Utilization

Domestic, Individual Donor (RGAUDID). The Registry of Grants
Availments and Utilization Domestic Individual Donor (Appendix 31)
shall be used to record the amount of grants received by the GOP thru the
BTr from individual domestic donor and grant utilization. It shall be
maintained by the BTr, DOF.
4.1.1.1.4 Registry of Grants Availments and Utilization
Domestic, Summary (RGAUDS). The Registry of Grants Availments
and Utilization Domestic Summary (Appendix 32) shall be used to
summarize the amount of grants received by the GOP thru the BTr from
domestic donors and grant utilization. It shall be maintained by the BTr,
DOF.
Sec. 5. Registry of Guaranteed Loans Domestic (RGLD).
The Registry of Guaranteed Loans Domestic (Appendix 33) shall be
used to summarize the amount of loans of private entities with domestic
lending institutions as guaranteed by the GOP. It shall be maintained by
the BTr, DOF. The total guaranteed loans shall be included in the notes
to financial statements and any amount deemed uncollectible shall be
treated as expense/liability of the National Government.
5.1.1.1.1 Registry of Guaranteed Loans Foreign (RGLF).
The Registry of Guaranteed Loans Foreign (Appendix 34) shall be used
to record the amount of loans of government agencies and private entities
with the foreign lending institutions as guaranteed by the GOP. It shall be
maintained by the BTr, DOF.

5.1.1.1.2 Cash Receipts Record (CRR). The Cash Receipts

Record (Appendix 35) shall be used by the designated Collecting Officer
to record his/her collections and deposits.

5.1.1.1.3 Check Disbursements Record (CkDR). The Check

Disbursements Record (Appendix 36) shall be used by the Disbursing
Officer to record checks released charged against NCAs/funding checks
received/deposits in a bank current account of government agencies. A
separate record shall be maintained for each source of fund.
5.1.1.1.4 Cash Disbursements Record (CDR). The Cash
Disbursements Record (Appendix 37) shall be used by the Disbursing
Officer to record the cash advance received and disbursements made
out of the cash advances.
5.1.1.1.5 Stock Card (SC). The Stock Card (Appendix 38)
shall be used to record all receipts and issuances of supplies. It shall be
maintained by the Supply and Property Unit for each item in stock.
Sec. 6. Property Card (PC). The Property Card (Appendix
39) shall be used by the Supply and Property Unit to record the
description, transfer/acquisition, disposal, and other information about
the property, plant and equipment. It shall be kept for each class of
property, plant and equipment.

10

Chapter 2.

The Accounting Forms

and Reports

6.1.1.1.1 Journal Entry Voucher (JEV). The Journal Entry

Voucher
(Appendix 40) shall be used for all transactions of the
government, whether cash receipts, cash/check disbursements or noncash transactions. It shall be prepared by the Accounting Unit based on
transaction documents presented. Accounting journal entries shall be
reflected therein and it shall serve as the basis for recording the
transactions in the appropriate journals.
6.1.1.1.2 Allotment and Obligation Slip (ALOBS). The
Allotment and Obligation Slip (Appendix 41) shall be used to record
allotments received and to request for obligation charged against the
allotments. It shall be prepared before processing the claim to ensure that
funds are available for the purpose.
6.1.1.1.3 Order of Payment (OP). The Order of Payment
(Appendix 42) shall be accomplished by the Accounting Unit by stating
the nature and computation of amount due before collections shall be
received by the Cashier.
6.1.1.1.4 Disbursement Voucher (DV). The Disbursement
Voucher
(Appendix 43) shall be used by government agencies for all
money claims. The number shall be indicated on the DV and on every
supporting document of the claim. The supporting documents shall be
listed on the face of the voucher and in case more space is needed, the
back of the DV shall be used.
6.1.1.1.5 Petty Cash Voucher (PCV). The Petty Cash Voucher
(Appendix 44) shall be used for disbursements out of the Petty Cash
Fund.
6.1.1.1.6 General Payroll (GP).
The General Payroll
(Appendix 45) shall be used for the payment of salaries, wages, overtime
pay, honoraria and other emoluments of government officers and
employees.
11

6.1.1.1.7 Itinerary of Travel (IT).

The Itinerary of Travel

(Appendix 46) shall be prepared by the concerned official or employee
making the travel. The IT shows the details of travel such as places to be
visited, date, including the amount of expenses to be incurred. It shall be
prepared before the travel is made or upon reimbursement of travelling
expenses.

6.1.1.1.8 Payroll Payment Slip (PPS). The Payroll Payment

Slip (Appendix 47) shows amounts of compensation income due and
paid for a pay period including the details of deductions.
6.1.1.1.9 Index of Payments (IP). The Index of Payments
(Appendix 48) shall be used to record payments made to each employee,
supplier, and other agency creditors.
6.1.1.1.10
Supplies
Availability
Inquiry (SAI). The Supplies Availability Inquiry (Appendix 49) shall be
used to inquire the availability of supplies on stock from the Accounting
Unit.
6.1.1.1.11
Requisition and Issue Slip
(RIS). The Requisition and Issue Slip (Appendix 50) shall be used to
request supplies and materials that are carried on stock.
6.1.1.1.12
Purchase Request (PR).
The Purchase Request (Appendix 51) shall be used to request for the
purchase of inventory/item not available on stock and it shall be the basis
of preparing the Purchase Order.
6.1.1.1.13
Purchase Order (PO). The
Purchase Order (Appendix 52) shall be used to support purchase of
equipment, supplies and materials, etc.
6.1.1.1.14
Acknowledgement Receipt
for Equipment (ARE). The Acknowledgement Receipt for Equipment
(Appendix 53) shall be used to acknowledge the receipt of property and
equipment for official use from the Property Officer.
12

6.1.1.1.15

Report of Collections and

Deposits (RCD). The Report of Collections and Deposits (Appendix 54)
shall be prepared by the Cashiers/Collecting Officers to report all
collections received and deposits made. The report lists all the ORs
issued in numerical sequence, including the cancelled ones. The report
shall be the basis in preparing the JEV for recording in the Cash Receipt
Journal/Cash Journal, as the case maybe.

6.1.1.1.16
Report of Checks Issued
(RCI). The Report of Checks Issued (Appendix 55) shall be prepared by
the Cashiers/Disbursing Officers to report checks actually received by
the payor or authorized representatives during the period. including
cancelled ones. Separate RCI shall be prepared for MDS and commercial
checks released. The report shall be the basis in preparing and recording
the JEV in the Check Disbursements Journal. It shall be supported with
list of unclaimed checks.
6.1.1.1.17
Report of Disbursements
(RD). The Report of Disbursements (Appendix 56) shall be prepared by
the Regular/Special Disbursing Officers to support liquidations of their
cash advances. The report shall be certified as to correctness by the
Disbursing Officer and forwarded to the Accounting Unit for preparation
of the JEV and final recording in the Cash Disbursements Journal.
6.1.1.1.18
Petty Cash Replenishment
Report (PCRR). The Petty Cash Replenishment Report (Appendix 57)
shall be prepared by the Petty Cash Custodian to report all disbursements
made out of his Petty Cash Fund.
6.1.1.1.19
Liquidation Report (LR).
The Liquidation Report (Appendix 58) shall be prepared by the
concerned employees/officers to liquidate cash advances for travel or for
other purposes except those cash advances granted to Regular/Special
Disbursing Officers.

13

6.1.1.1.20

Report of Supplies and

Materials Issued (RSMI). The Report of Supplies and Materials Issued
(Appendix 59) shall be prepared by the Supply Officer and shall be used
by the Accounting Unit as a basis in preparing the JEV to record the
supplies and materials issued.

6.1.1.1.21
Waste Materials Report
(WMR). The Waste Materials Report (Appendix 60) shall be used to
report all waste materials such as destroyed spare parts and other
materials considered scrap due to replacement.
6.1.1.1.22
Inventory and Inspection
Report for Unserviceable Property (IIRUP).
The Inventory and
Inspection Report for Unserviceable Property (Appendix 61) shall be
used as basis to record dropping from the books the unserviceable
properties carried in the Property, Plant and Equipment accounts.
6.1.1.1.23
Report on the Physical
Count of Inventories (RPCI). The Report on the Physical Count of
Inventories (Appendix 62) shall be used to report the physical count of
supplies by type of inventory as of a given date. It shows the balance of
inventory items per cards and per count and shortage/overage, if any.
6.1.1.1.24
Report on the Physical
Count of Property, Plant and Equipment (RPCPPE). The Report on
the Physical Count of Property, Plant and Equipment (Appendix 63) shall
be used to report the physical count of property, plant and equipment by
type as of a given date. It shows the balance of property and equipment
per cards and per count and shortage/overage, if any.
6.1.1.1.25
Inspection and Acceptance
Report (IAR). The Inspection and Acceptance Report (Appendix 64)
shall be used to acknowledge the receipt of supplies and equipment
purchased and inspection made thereof.

14

6.1.1.1.26

Report of Accountability
for Accountable Forms (RAAF). The Report of Accountability for
Accountable Forms (Appendix 65) shall be prepared by the Accountable
Officer to report on the movement and status of accountable forms in his
possession. The accountable forms include those with or without face
value.

15