ANNEX D

BOOKS OF ACCOUNTS

Forms Annex

Journals
Cash Receipts Journal D-1
Cash Disbursements Journal D-2
Check Disbursements Journal D-3
General Journal D-4

Ledgers
General Ledger D-5
Subsidiary Ledgers D-6
Cash D-6.1
Receivables D-6.1
Inventories D-6.2
Investments D-6.3
Fixed Assets D-6.4
Construction in Progress D-6.5
Liabilities D-6.1
 ANNEX D-1
CASH RECEIPTS JOURNAL
Agency : __________________________
Month : __________________________
Sheet No. ______
COLLECTIONS DEPOSITS
DEBIT C R E D I T DEBIT CREDIT
SUNDRY
Date JEV No. Payor Account Amount
PR
Code Debit Credit
 ANNEX D-2
CASH DISBURSEMENTS JOURNAL
Agency : _____________________________
Month: _________________________________,20_____

Sheet No.:
Ref./ CREDIT DEBIT SUNDRY COLUMN
DATE RDV Accountable Officer JEV No. Account Amount
PR
No. Code Debit Credit

Certified Correct:

Accountant

Date
 ANNEX D-3
CHECK DISBURSEMENTS JOURNAL
Agency :___________________________
Month: ____________________,20_____
Sheet No. :
Bank/ Account No.:
Check CREDIT DEBIT SUNDRY COLUMN
DATE No./ Payee JEV No. Account Amount
PR
Series Code Debit Credit

Certified Correct:

Accountant

Date
 Appendix 8

PROPERTY, PLANT AND EQUIPMENT LEDGER CARD

_______________________________________________
Agency

Propery, Plant and Equipment: Account Code:

Est. Useful Life:

Description:
Rate of Depreciation:

R e c e i p t Accumulated Transfers/
Date Reference Qty. Unit Cost Total Cost Depreciation Adjustment Balance

For Accounting Office Use

AO 514-02

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