Accounting Manual Iss 2 Rev 00

MKP-GAQMDCC-001-01
Category : Level 2 - Departmental Manual Document No.: GA-QM2-01

Title: Issue No.: 7
QUALITY MANAGEMENT MANUAL Rev. No.: 00
Enforcement Date:
Sheet No.: 2/64
REVISION HISTORY
ISSUE REV. AFFECTED REV. ENFORCEMENT
DCN REV. DATE DESCRIPTION OF CHANGE ORIGINATOR
NO. NO. SHEET/S CONTRIBUTOR DATE
ã Proprietary Notice: All means of reproduction of any official documents without the assistance of MKP-DC Personnel is forbidden.
Documents with no original stamp or colored ink is considered unofficial.
MKP-GAQMDCC-003-01
Title: Issue No.: 7
Enforcement Date:
Sheet No.: 3/64
TABLE OF CONTENTS
MKP-GAQMDCC-003-01
Category : Level 2- Departmental Manual Document No.: GA-QM2-01
Title: Issue No.: 7
Enforcement Date:
Sheet No.: 4/64
TABLE OF CONTENTS
MKP-GAQMDCC-003-01
Title: Issue No.: 7
Enforcement Date:
Sheet No.: 5/64
TABLE OF CONTENTS
POLICY - QUALITY MANAGEMENT DEPT.
To direct and control the Quality Management System of MKP, Inc. by ensuring that agreed documented procedures are established,
implemented, maintained and carried-out effectively. Ensure continuous improvement of the organization by assessing overall fulfillment of
groups, product, process and system performance in a short-term and long-term goal setting.
OBJECTIVES
To ensure the continuing suitability and effectiveness of MKP QMS we shall:
a. Conduct periodic Management Review
b. Determine continuous improvement programs.
c. Have a group of competent internal auditors to carry out regular and irregular internal audit.
d. To manage problems, occurrence of non-conformity, deviations from specification.
e. To prevent potential problems through:
e.1 Elimination of potential causes
e.2 Selection of better alternatives
e.3 Development of process controls
f. To improve processes
f.1 Yield Improvement
f.2 Downtime reduction
f.3 Monitoring and optimization of resources
POLICIES - TRAINING SECTION

a. All employees where assigned job is related to quality shall be competent on the basis of appropriate education, skills, training and
experience.
b. Competence needs shall be identified once a year.
c. Annual training program shall be developed and implemented for both new and incumbent employees.
d. Training effectiveness shall be evaluated to determine performance improvement and/or further competence needs.
e. Employees shall be endorsed, promoted or transferred until appropriate trainings and evaluation are completed.
f. Revalidation of training certification shall be conducted every year.
OBJECTIVES
a. To design and develop training programs that will improve competence level and performance of employees.
b. To develop potential leaders.
c. To produce highly qualified manpower resources.
d. To ensure that all employees are aware of the importance of their activities as well as their duties and responsibilities.
MKP-GAQMDCC-003-01
Title: Issue No.: 7
Enforcement Date:
Sheet No.: 6/64
TABLE OF CONTENTS
POLICIES - DOCUMENT CONTROL CENTER SECTION

a. Documents shall be reviewed and approved by the authorized personnel prior to its registration.
b. Release documents with appropriate identification
c. Unauthorized reproduction is not permitted.
d. Latest version of documents shall be found on the area where it is needed.
e. Documents and quality records shall be maintained against deterioration and lost.
f. Unauthorized access of master copy of documents is not allowed.
g. Document control system shall be implemented and maintained.
OBJECTIVES
a. Ensure 100% implementation of Document Control Center procedures.
b. To prevent the issue of invalid documents.
c. To issue and release documents prior to its enforcement date.
d. Latest version of documents shall be found on the area where it is needed
e. To control documents from preparation, review, approval, registration, distribution, retrieval, disposal and maintenance.
f. To ensure records remain legible, readily identifiable and retrievable.
g. To control records from identification, storage, protection, retrieval, retention and disposition.
POLICIES - INTERNAL AUDIT SECTION
a. All auditors shall be regular employees and must pass the training certification.
b. All departments and sections shall be covered during the internal audit twice a year.
c. Auditors shall not audit their own work.
d. Detailed audit plan shall be released seven (7) days before the audit date.
e. Follow-up shall be conducted within 3 months after the conduct of audit.
f. Department Head responsible for the non-conformance found shall ensure that the corrective action shall be provided without undue delay.
OBJECTIVES
a. To assess the Quality / Environmental System whether it complies with the requirements of the ISO Standard.
b. To be able to identify opportunities for improvement.
c. To measure effectiveness of the QMS / EMS and business operation.
d. Improve interpersonal and communication skills among employees.
e. Preparatory measures for external audits.

MKP-GAQMDCC-003-01
Category : Level 2- Departmental Manual Document No.: GA-QM2-01
Title: Issue No.: 7
Enforcement Date:
Sheet No.: 4/64
TABLE OF CONTENTS
MKP-GAQMDCC-001-01
Category: Level 2- Departmental Manual Document No.: GA-AC2-01
Title: Issue No.: 2
ACCOUNTING MANUAL Rev. No.: 00
Enforcement Date:
Sheet No.: 1/18
DISTRIBUTION LIST
DCB 1 (Manufacturing) DCB 4 (Logistics)
DCB 2 (HRAD, Accounting, Sales & Impex, Quality Mgt.) DCB 5 (Others)
DCB 3 (Chemical Analysis) DCB 6 (Quality Assurance, PIE)
Name Department Position Signature Date
Originator Evangeline De Guzman Accounting Manager
Rev. Contributor N/A
Takashi Okura QA Manager
CA, Logistics, Sales

Yuichi Koyanagi Manager
& Impex
Joan Manguera HRAD Manager
Arnel Precilla Manufacturing Manager
Hubert Algabre QA Head
Licel Abad Sales & Impex Head

Reviewed By Jerry Mindanao Mfg.-Prod'n. Supervisor
Mary Ann Torres Logistics Supervisor
Jhoanna Tahimic QM & CA Supervisor
Edwin Obsum Mgf.-Planning Asst. Supervisor
Rico Faigane Mfg.-FVI Sr. Engineer
Myla Borja PIE Sr. Engineer
Eleorando Carreon Jr. Mfg.-FAM Engineer
Jhoanna Tahimic QM QMR

Approved By
Shigeaki Oya Management Gen. Manager
Sheet Revision History
Sheet Rev. Sheet Rev. Sheet Rev. Sheet Rev. Sheet Rev. Sheet Rev. Sheet Rev. Sheet Rev. Sheet Rev. Sheet Rev.
No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No.
1 00 11 00 21 31 41 51 61 71 81 91
2 00 12 00 22 32 42 52 62 72 82 92
3 00 13 00 23 33 43 53 63 73 83 93
4 00 14 00 24 34 44 54 64 74 84 94
5 00 15 00 25 35 45 55 65 75 85 95
6 00 16 00 26 36 46 56 66 76 86 96
7 00 17 00 27 37 47 57 67 77 87 97
8 00 18 00 28 38 48 58 68 78 88 98
9 00 19 29 39 49 59 69 79 89 99
10 00 20 30 40 50 60 70 80 90 100
MKP, INC
Lot 14, Blk. 18, Phase IV, PEZA,
Rosario, Cavite, Philippines
Tel. No.: (046) 437-2181 to 82
Fax No.: (046) 437-2183
ã Proprietary Notice: All means of reproduction of any official documents without the assistance of MKP-DC Personnel is prohibited.
MKP-GAQMDCC-002-01
Category : Level 2 - Departmental Manual Document No.: GA-AC2-01
Title: Issue No.: 2
Enforcement Date:
Sheet No.: 2/18
REVISION HISTORY
ISSUE REV. AFFECTED REV. ENFORCEMENT
DCN REV. DATE DESCRIPTION OF CHANGE ORIGINATOR
NO. NO. SHEET/S CONTRIBUTOR DATE
E. De
655-P N/A Enactment 1 0 N/A N/A 9/25/06
Guzman
MKP-GAQMDCC-003-01

Title: Issue No.: 2
Rev. No.: 00
ACCOUNTING MANUAL
Enforcement Date:
Sheet No.: 3/18
ã Proprietary Notice: All means of reproduction of any official documents without the assistance of MKP-DC Personnel is prohibited. Documents
with no original stamp or colored ink is considered unofficial.
MKP-GAQMDCC-003-00
Title: Issue No.: 2
Enforcement Date:
Sheet No.: 4/18
FUNCTIONAL POLICIES AND OBJECTIVES
POLICY - ACCOUNTING DEPARTMENT
a. All general ledger accounts will be assigned descriptive account title and an account identifier appropriate for the accounting
software being utilized.
b. Periodically prove the balance shown on the general ledger with that of of the Company's Bank Accounts
c. Petty Cash Fund is set up for petty expenses related to the company's operation and not intended for unathorized purchases,
loans to employees and paying our purchases for personal use.
d. All receivables from customers must be collected according to the terms and due dates indicated on the statement of
account being sent to each customer for every period covered.
e. All disbursement are made by check / bank remittance forms with the exception of petty cash and must be supported by a
purchase order , receiving report and vendors invoice.
f. Payroll is every 8th and 23rd day of the month covering payroll cut off date of 16th to 30th and 1st to 15th day respectively. If
the payday falls on holiday or weekend, payday will be the prior business/working day.
g. Payroll of employees should be credited to their individual ATM accounts only.
h. The Accounting Department shall maintain company books of accounts and related records necessary to record all company
transactions . The utilization of a computerized / automated accounting systems must be capable of producing similar
information in order to provide an audit trail and allow for the necessary reports the management may require . Books of
accounts are as follows ; General Journal , Cash Receipts Book , Cash Disbursement Book, Subsidiary Ledgers of all real accounts,
Payments, check vouchers and Journal Vouchers.
I. Reports shall reflect accurately the result of financial transaction, disclose all essentials financial data for the period covered
and pertinent informations that directly affect the financial operations and conditions of the company.
j. Financial date in each report shall be taken directly from the accounting records (Accounting Software) and must have
adequate supporting documentations.
k. Accounting Department's Working Sheet should be retained for review and reference of the company's internal and external
auditors.
l. Financial Statements must be submitted on a monthly basis within fifteen (15) days from the close of the reporting month.
MKP-GAQMDCC-003-00
Title: Issue No.: 2
Enforcement Date:
Sheet No.: 5/18
FUNCTIONAL POLICIES AND OBJECTIVES
OBJECTIVES - ACCOUNTING DEPARTMENT
a. To provide methods of organizing the Assets, Liabilities, Equity , Income and Expenses acounts of the company into a
format for reconciliation and examination.
b. To ensure that the accounting date are consistent , reliable and accurate.
c. Petty Cash Fund is being set up to be used to make small purchases or payments to expenses for those items which are
necessary , reasonable and directly related to the operation of the company.
d. Ensure 100 % collection of all Receivabes on time
e. To ensure that payments are made in accordance with the terms agreed upon on the purhase orders and to establish and
maintain a good business relationship with all the company suppliers / vendors.
f. Provide management with the information needed in decision making ( planning ) ,assist management in directing and
controlling operations, and measuring the performance of all departments and all its sections within the company with the
help of p
g. Safeguard all fixed assets
h. To pay every employee accurately and on time , everytime.

MKP-GAQMDCC-003-01
Category: Level 2 - Departmental Manual Document No.: GA-AC2-01
Title: Issue No.: 2
Enforcement Date:
Sheet No.: 6/18
ã Proprietary Notice: All means of reproduction of any official documents without the assistance of MKP-DC Personnel is prohibited. Documents
with no original stamp or colored ink is considered unofficial.
MKP-GAQMDCC-007-01 01/08/07

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 7/18
SYSTEM PROCEDURE - ACCOUNTING MANUAL

1.0 PURPOSE
To assist the Accounting Department in setting up and maintaining a proper accounting system that will allow for the accumulation of accurate
accounting data and the timely reporting of financial statements to the management.
To aid the Accounting Department in the understanding and utilization of the company's accounting system.
To guide the Accounting Department in the implementation of the accounting policies and procedures in compliance with the gov't. laws and generally
accepted accounting procedures.
2.0 SCOPE
This Accounting Manual is applicable to the overall accounting system of MKP, Inc.
3.0 PROCEDURE
PROCESS ACTIVITY RESPONSIBLE APPLICABLE DOCS. & FORM / NOTES
3.1 Petty Cash Fund
START
Requesting
Cash Advance Slip and Petty Cash Voucher with supporting document/s from
Petty cash Voucher
Cash Advance Slip Dep't./Petty Cash
Preparation with the requesting Dep't. Write purpose and amount needed.
preparation / filing Custodian
supporting
up
documents
Checking Checking Senior Accounting/ Petty Cash Voucher and Cash Advance Slip to be Checked by Senior Staff
and and Acctg. Manager and Approved by Acctg. Manager
approval of approval
Acctg Mgr of Acctg
Mgr
Releasing of
Payment Cash Petty Cash Custodian Petty Cash Voucher shall be stamped "paid" upon releasing of cash.
Filing up of
Liquidation Requesting Dep't. Filling Cash Advance Liquidation Form not later than four days from the
Filing of form
Voucher receipt of cash advance. Present all necessary OR/SI of expenses as
attachment.
END Checking of Petty Cash Custodian

Petty Cash Custodian to check the Cash Advance Liquidation Form submitted
liquidation form by
by the requesting dep't.
Petty Cash
Custodian
Senior Staff/
Filled up Cash Advance Liquidation Form to be Checked by Senior Staff and
Checking Acctg. Manager/HRAD
Approved by Acctg. Manager
and Manager
approval
of Acctg
Mgr Wedding benefit, child delivery benefit and funeral benefit, to be approved
by HRAD Manager.
Payment if the cash

advance is short and Requesting Dep't.
Requesting Dep't to pay for the short amount and over amount should be
return the amount surrendered
over
Petty Cash Custodian

Petty Cash Custodian to summarize all Vouchers at the end of the day prior
Filing of voucher
filing. Over amount shall be added again to Petty Cash Fund.
END
ã Proprietary Notice: All means of reproduction of any official documents without the assistance of MKP-DC personnel is forbidden.
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 8/18
3.2
Cash and Accounts
Receivable
START
Checking and verification of SOA Accounting

/ DN / CN provided by Sales Verification, checking and approval of the statement of account from Sales Department vs.
Officer/Accounti
Dept. vs. Sales Invoice and other Sales Invoice, Debit Note and Credit note is made before sending to the customer.
ng Staff
supporting documents
Gen. Manager Approval for Collections

Approval of
General Manager
Sending to Customer ( by Sales Dep't. Collections are accounted for including the source of remittances
sales )
Recording of collection If confirmed correct, recording is effected and for those with discrepancies the accounting
(verifying with customers if Accounting
manager makes a follow-up with the customers through the sales department and
there are any Officer
commitment for payment is taken for the full payment of any unpaid billing invoice.
discrepancies )
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 9/18
3.3
Disbursement and Accounts
payable
START
Checking of
Sales Invoice ,
Delivery, All vendor / supplier invoices received from the Purchasing Department shall be checked and
Accounting Staff
Receiving examined supported by the approved purchase order and receiving reports.
Report and
Purchase Order
Incomplete and
questionable
purchases will
be sent back to
Purchasing for Accounting Scheduling for payment will be done after checking of the correctness of Invoices, Delivery
Scheduling of verification Officer Receipts, Receiving Reports and Purchase Order.
payment per
date and
supplier
Encoding of bills
in the accounting Accounting Staff Bills / Payables will be recorded in the accounting software
software
Due for When bills becomes due , check / Bank Remittance form and check voucher will be
payment prepared.
Preparation of Check /
Bank Foreign All payments must be with a check voucher stating the date, name of supplier, description of
Remittance form and
Accounting Offi transaction being paid, amount, check number. The check voucher will be supported by the
check voucher with
complete supporting cer pruchase order, invoices and receiving reports. Check vouchers must be in a pre-numbered
documents series.
NO Senior
Checking
Staff/Acctg Senior staff and Accounting Manager to check all the documents prior releasing of payments
OK Manager
Approval General Manager Approval of payments

of General
Manager
Check releasing /
Sending of bank Accounting
remittance forms to Payments are accounted for including the source of remittances
Officer
banks through fax for
processing
Accounting
Recording and Filing All supporting documents for the payments/disbursements to the suppliers must be stamped
of bank forms / Staff/Accounting
"paid" to avoid duplicate payment.
released checks with Officer
OR with supporting
documents
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 10/18
3.4 Payroll
START
Data encoding from Acctg officer/ From the timesheet provided by the timekeeper data will be encoded in Payroll Register in
timesheet in Payroll Excel Acctg Manager excel format
Format
Encoding of Allowances,
Incentives and adjustments Acctg officer/
Encoding of Allowances, Incentives and adjustments
Acctg Manager
Deductions encoding
(SSS, Pag Ibig, Philhelath, Acctg officer/
Encoding of Deductions such as SSS, Pag Ibig, Philhealth, Withholding Tax and Loans
Withholding Tax and Loans ) Acctg Manager
Printing and checking of Acctg officer/

Payroll Register Printing and checking of payroll register
Acctg Manager
Any
discrepancie Acctg officer/ After cheking of the correctness and accuracy of payroll, net pay will be encoded in the
s will be Acctg Manager EPCIB PAYV50 ATM Payroll System for ATM Processing.
check with
the
timesheet
EPCIB PAYV50 ATM System

encoding of net pay
Printing and checking of Printing and checking of the register from EPCIB PAYV50 ATM Payroll System
EPCIB PAYV50 Register Acctg officer/
Acctg Manager
Preparation and checking of After cheking of the correctness and accuracy of payroll register from the system, check
check and check voucher Accounting
voucher will be prepared and forwarded to Acctg head for checking and for approval of
attached with supporting Officer
General manager
register
General Manager Approval of payroll

Approval
of Gen.
Manager
A
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 11/18
3.4 Payroll
Bank Processing of payroll to

individual processing Acctg. Officer Signed Register will be submitted to the bank for ATM processing.
Acctg.
Distribution of payslip
Staff/Acctg. Mgr. Payslip will be distributed individually
END
Bank Processing of
payroll to
individual
processing
Distribution of
payslip
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 12/18
3.5 Costing
START
Inventory Planning Dep't. Inventory count is conducted on a monthly basis for HDD Parts and Base Plate manufacturing
Inventory reports includes the Inventory Beginning, Purchases for the month and the Ending
Submission Inventory Planning Dep't.
Inventroy of all materials
Reports to Accounting
Dep't.
Accounting uses the moving average costing method where the beginning inventory cost are
Acctg. Senior
Costing Computation added with the cost of purchased materials for the month over the total quantity available
Staff
for production.
END
Bank Processing of
payroll to
individual
processing
Distribution of
payslip
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 13/18
3.6 Financial Reporting
START
Business Transactions
( source documents ) Acctg officer/ Every Accounting is based on a business transaction which usually evidenced by a business
Acctg Manager document such as check or a sales invoice
Journal Entry Acctg officer/ Transactions are entered into journal such as sales and cash receipts journal, cash
Acctg Manager disbursement journals, Purchase journal and special entries are recorded by general journal.
General Ledger Acctg officer/ At the end of accounting period, all journal entries are summarized and transferred or
Acctg Manager posted to general ledger.
Trial Balance
Acctg officer/ Trial Balance are prepared at the end of the accounting period by adding up all the account
Acctg Manager balances in the general ledger.
Financial Statements
( Balance Sheet and Income Acctg officer/ From the balances on the trial balance, Financial Statements such as Balance Sheet and
Statement ) Acctg Manager Income Statement are prepared.
END
Bank Processing of
payroll to
individual
processing
Distribution of
payslip
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 14/18
START
Acctg Manager document such as check or a sales invoice
Trial Balance
END
Bank Processing of
payroll to
individual
processing
Distribution of
payslip
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 15/18
START
Acctg Manager document such as check or a sales invoice.
Trial Balance
END
Bank Processing of
payroll to
individual
processing
Distribution of
payslip
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 16/18
3.7 Bank Reconciliation
START
The format of the company's bank reconciliation is composed of two sections. One section
Acctg dep't.
begins with the balance per Bank Statement and works to an "adjusted" balance. That is the
Format Preparation
balance the bank statement would show if all transactions were recorded. The second
section starts with the balance shown in the company's record found in Passbook.
Previous Month Bank Acctg dep't. Determining the ending balance from the previous month's transactions
Statement Ending
Balance
Add all deposits such as interest income, tranferred funds, and collections from the various
Deposits/Collections Acctg dep't.
customers made on the current month.
Acctg dep't. Less all the payments and bank charges made on the current month.
Disbursement
Acctg dep't. Record the Forex for the month either loss or gain in our statement.
Recognizing of FOREX
Loss/Gain
NO Checking of balance as per book vs bank statement.

Reconcilia
tion
Acctg Any discrepancies between the two balances outside the limits by the management, will
dep't./Bank require research to determine the cause, such as recording errors, ommissions, mispostings
etc. This can also include recalculation of the bank statement for any possible errors by the
bank.
Counter
Meaures
YES
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 17/18
3.8 Fixed Assets Depreciation
START
Determining the Fixed Assets vs Accounting

The method used in accounting in attributing the cost of an asset over the useful life of
it's useful life Staff/
asset.It is also a reduction in the value of the asset over its useful life and a basis for
Accounting
recognizing the wear and tear , obsolescence or impairment of an asset
Officer
Accounting Depreciation method used forMKP Inc. fixed assets is the straight line method acquisition
Computation of Fixed Assets Staff/ cost less salvage vakue of ( 10% ) over by the estimated useful life
Depreciation Accounting
Officer
END
MKP-GAQMDCC-007-01

Title: Issue No.: 2
Enforcement Date:
Sheet No.: 18/18
3.9 Monthly Cash Flow Budget
START
Determine Cash In preparing the budget , first determine the cash available , beginning cash balances plus
Available ( Beg. Balance Acctg Manager collection. Then subract total cash disbursement to find ending cash balance before from
& Expected collection ) financing.
Allocation of Expenses Acctg Manager Determining the allocation of budget based on the possible payables and expenses.
( Payables due and other
Operating Expenses )
The Final Step is completing the budgeted statement of cash flow. Use the information from
Completion of the
Acctg Manager the schedule of cash collections and disbusement to the cash budget and the beginning
Budget Allocation
balances of cash to project cash flows from operating.
OK Acctg Manager
NO
After preparing the budgets and discovered that the expected cash balance after collection
falls short of the target . The Management has to provide counter measure to solve the
Managemen
budget deficit.
t provides
counter
measures
Approval of the General

General Manager
Manager
END
MKP-GAQMDCC-007-01 01/08/07
Category : Level 2 - Departmental Manual Document No.:

Title: Issue No.:
ACCOUNTING MANUAL Rev. No.:
Enforcement Date:
Sheet No.:
SYSTEM PROCEDURE - DAILY INVENTORY PHYSICAL COUNTING PROCEDURE

1.0 PURPOSE
To assist the Accounting Department in setting up and maintaining a proper accounting system that will allow for the accumulation of accurate
accounting data and the timely reporting of financial statements to the management.
To aid the Accounting Department in the understanding and utilization of the company's accounting system.
To guide the Accounting Department in the implementation of the accounting policies and procedures in compliance with the gov't. laws and generally
accepted accounting procedures.
2.0 SCOPE
This Accounting Manual is applicable to the overall accounting system of MKP, Inc.
3.0 PROCEDURE
3.1 Petty Cash Fund
START
Requesting
Cash Advance Slip and Petty Cash Voucher with supporting document/s from
Petty Cash Dep't./Petty Cash
Cash Advance the requesting Dep't. Write purpose and amount needed.
Voucher Custodian
Slip
Preparation with
preparation /
supporting
filing up
documents
Senior Accounting/ Petty Cash Voucher and Cash Advance Slip to be Checked by Senior Staff
Acctg. Manager and Approved by Acctg. Manager
Checking Checking
and and
approval approval
of Acctg of Acctg
Mgr Mgr
Petty Cash Custodian Petty Cash Voucher shall be stamped "paid" upon releasing of cash.
Releasing of
Payment
Cash
Filing up of Requesting Dep't. Filling Cash Advance Liquidation Form not later than four days from the
Filing of Voucher Liquidation receipt of cash advance. Present all necessary OR/SI of expenses as
form attachment.
Petty Cash Custodian

Petty Cash Custodian to check the Cash Advance Liquidation Form submitted
Checking of
by the requesting dep't.
liquidation
form by Petty
Cash
Custodian

Accounting Manual Iss 2 Rev 00

Enviado por

Dados do documento

Direitos autorais

Formatos disponíveis

Compartilhar este documento

Compartilhar ou incorporar documento

Opções de compartilhamento

Você considera este documento útil?

Este conteúdo é inapropriado?

Direitos autorais:

Formatos disponíveis

Accounting Manual Iss 2 Rev 00

Enviado por

Direitos autorais:

Formatos disponíveis

MKP-GAQMDCC-001-01

Category : Level 2 - Departmental Manual Document No.: GA-QM2-01

a. Conduct periodic Management Review

b. Determine continuous improvement programs.

d. To manage problems, occurrence of non-conformity, deviations from specification.

e. To prevent potential problems through:

e.1 Elimination of potential causes

e.2 Selection of better alternatives

e.3 Development of process controls

f.1 Yield Improvement

f.2 Downtime reduction

f.3 Monitoring and optimization of resources

POLICIES - TRAINING SECTION

b. Competence needs shall be identified once a year.

f. Revalidation of training certification shall be conducted every year.

b. To develop potential leaders.

c. To produce highly qualified manpower resources.

POLICIES - DOCUMENT CONTROL CENTER SECTION

b. Release documents with appropriate identification

c. Unauthorized reproduction is not permitted.

d. Latest version of documents shall be found on the area where it is needed.

f. Unauthorized access of master copy of documents is not allowed.

g. Document control system shall be implemented and maintained.

b. To prevent the issue of invalid documents.

c. To issue and release documents prior to its enforcement date.

d. Latest version of documents shall be found on the area where it is needed

f. To ensure records remain legible, readily identifiable and retrievable.

POLICIES - INTERNAL AUDIT SECTION

c. Auditors shall not audit their own work.

e. Follow-up shall be conducted within 3 months after the conduct of audit.

b. To be able to identify opportunities for improvement.

c. To measure effectiveness of the QMS / EMS and business operation.

d. Improve interpersonal and communication skills among employees.

e. Preparatory measures for external audits.

DCB 1 (Manufacturing) DCB 4 (Logistics)

DCB 3 (Chemical Analysis) DCB 6 (Quality Assurance, PIE)

Name Department Position Signature Date

Originator Evangeline De Guzman Accounting Manager

Rev. Contributor N/A

Takashi Okura QA Manager

CA, Logistics, Sales

Joan Manguera HRAD Manager

Arnel Precilla Manufacturing Manager

Hubert Algabre QA Head

Licel Abad Sales & Impex Head

Mary Ann Torres Logistics Supervisor

Jhoanna Tahimic QM & CA Supervisor

Edwin Obsum Mgf.-Planning Asst. Supervisor

Rico Faigane Mfg.-FVI Sr. Engineer

Myla Borja PIE Sr. Engineer

Eleorando Carreon Jr. Mfg.-FAM Engineer

Jhoanna Tahimic QM QMR

Sheet Revision History

Category : Level 2 - Departmental Manual Document No.: GA-AC2-01

FUNCTIONAL POLICIES AND OBJECTIVES

POLICY - ACCOUNTING DEPARTMENT

g. Payroll of employees should be credited to their individual ATM accounts only.

FUNCTIONAL POLICIES AND OBJECTIVES

OBJECTIVES - ACCOUNTING DEPARTMENT

d. Ensure 100 % collection of all Receivabes on time

g. Safeguard all fixed assets

h. To pay every employee accurately and on time , everytime.

Category : Level 2 - Departmental Manual Document No.: GA-AC2-01

SYSTEM PROCEDURE - ACCOUNTING MANUAL