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General Accounting Plan Local Government Units: Table 1

The document outlines the general accounting plan and procedures for local government units. It details the flow of transactions from appropriations and allotments through obligations, collections, deposits, payments, and closing entries. Key elements include source documents, accounting journals and ledgers, reports, trial balances, and financial statements used to record and report financial activities in compliance with public infrastructure reporting requirements.

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Pee-Jay Inigo Ulita
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655 views1 page

General Accounting Plan Local Government Units: Table 1

The document outlines the general accounting plan and procedures for local government units. It details the flow of transactions from appropriations and allotments through obligations, collections, deposits, payments, and closing entries. Key elements include source documents, accounting journals and ledgers, reports, trial balances, and financial statements used to record and report financial activities in compliance with public infrastructure reporting requirements.

Uploaded by

Pee-Jay Inigo Ulita
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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GENERAL ACCOUNTING PLAN

LOCAL GOVERNMENT UNITS


DISBURSEMENTS COROLLARY CORRECTING/
TRANSACTIONS APPROPRIATIONS & OBLIGATIONS COLLECTIONS DEPOSITS PAYMENTS PAYMENTS CLOSING ENTRIES &
ALLOTMENTS BY CASH BY CHECKS OTHER DISB MISC. ENTRIES
COMPLETED PUBLIC INFRA

APPROP. SD / PR / OFFICIAL DEPOSIT VOUCHER VOUCHER SD/ BANK SOURCE


SOURCE ORD/ADV OF CONTRACT / DV RECEIPTS SLIPS PAYROLLS/ PAYROLLS/ DOCUMENTS
ADVICE
DOCUMENTS ALLOT /PAYROLL ORs/SD CHECKS
BASIS

CASH CASH
BOOK BOOK
REPORT OF
REPORT OF DISBURSEMENT/ REPORT OF
REPORTS COLLECTIONS AND LIQUIDATION CHECKS ISSUED
DEPOSITS REPORT

CASH
BOOK
ACCOUNTING MEDIUM JOURNAL ENTRY JOURNAL ENTRY JOURNAL ENTRY JOURNAL ENTRY JOURNAL
ALOBS VOUCHER VOUCHER VOUCHER VOUCHER ENTRY
VOUCHER

REGISTRY OF
PUBLIC INFRA-
STRUCTURE
REGISTRIES RAAOPS/
RAAOMO/
RAAOCO/
RAAOFE

CASH CHECK
9

JOURNALS CASH RECEIPTS GENERAL


JOURNAL DISBURSEMENT DISBURSEMENT JOURNAL
JOURNAL JOURNAL

SUBSIDIARY LEDGER SUBSIDIARY SUBSIDIARY SUBSIDIARY SUBSIDIARY SUBSIDIARY


LEDGER LEDGER LEDGER LEDGER LEDGER

GENERAL LEDGER GENERAL


LEDGER

TRIAL BALANCE &


TRIAL
SUPPORTING SCHEDULES BALANCE
SUPPORTING SUPPORTING
SCHEDULES SCHEDULES

FINANCIAL STATEMENTS

STATEMENT OF STATEMENT OF
BALANCE
NOTE: Supporting Schedules shall be prepared for all Subsidiary Ledger Accounts. INCOME AND CASH FLOWS
SHEET
EXPENSES

Table 1

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