NEW GOVERNMENT ACCOUNTING SYSTEM NATIONAL GOVERNMENT AGENCIES General Accounting System Plan

MANUAL SYSTEM
Particular Income and Collections Collections/Deposits/ Billing Remittances Receipt of Allotment Budgetary Accounts Release of Allotment Incurrence of Obligation Payment by Cash Payment by Checks Disbursements Payment by ADA Direct by TRA Transfer of Direct Payments/ Public Prop. Other Disb. to Registries

BTr DA Source Documents/ Basis B OP OR DS ABM/ SARO SSARO DV/P C/PO SD DV/P DV/P C/SA SD SD DV TRA ADA WA DV/SD BTr JEV IAR

Reports/Summarizing Documents for Recording

RCD

RD

RCI/ DV

Basis of Recording

JEV

JEV

ALOBS

ALOBS

ALOBS

JEV

JEV

JEV

JEV

JEV

JEV

Books of Original Entry

GJ

RA Books CRJ NG Books CJ

RAO

RAO

RAO

CDJ

CkDJ

GJ

RPIS F I N A N C I A L R E P O R T I N G

10
Books of Final Entry Trial Balance and Supporting Schedules Financial Statements LEGEND: Source Documents ABM - Agency Budget Matrix ADA - Authority to Debit the Account B - Bill BTr DA - BTr Debit Advice BTr JEV - Bureau of the Treasury JEV C - Contract DS - Deposit Slip DV - Disbursement Voucher IAR - Inspection & Acceptance Report

RPI

GL SL

TB SS

BS SEI SCF

OP - Order of Payment OR - Official Receipt P - Payroll PO - Purchase Order SARO - Special Allotment Release Order SSARO - Sub-Special Allotment Release Order TRA - Tax Remittance Advice WA - Withrawal Application

Books of Original Entry Reports/Summarizing Documents/ Basis for Recording ALOBS - Allotment and Obligation Slip CDJ - Cash Disbursements Journal JEV - Journal Entry Voucher CJ - Cash Journal RAO - Registry of Allotments and ObliCkDJ-Check Disbursements Journal gations depending on the kind of releasesCRJ - Cash Receipts Journal PS, MOOE, CO, FE GJ - General Journal RCD - Report of Collections and Deposits RD - Report of Disbursements RPI-Registry of Public Infrastructures RPIS-Registry of Public Infrastructures Summary

Books of Final Entry GL - General Ledger SL - Subsidiary Ledger

Financial Statements BS - Balance Sheet SEI - Statement of Income and Expenses SCF-Statement of Cash Flow

Trial Balance and Supporting Schedules TB - Trial Balance SS - Supporting Schedules