EMILIO AGUINALDO EDUCATIONAL CORP.

Emilio Aguinaldo College

Congressional East Avenue, Burol Main
Dasmarias City, Cavite
ACCOUNTING DEPARTMENT FLOW CHART
ACCOUNTS PAYABLE CLERK / PAYROLL IN CHARGE
DETAILS /DESCRIPTION
FLOW CHART

PERSON IN CHARGE

Start
Encoding of
deduction/Receiving
of all Invoices and
Billings.
Submission and
checking of DTR and
adjustment/checking of
all invoices for check
preparation
Preparation and
Posting of Payroll and
Check for payment to
payroll module and
MYOB.
Checking of Payroll and
Cash Disbursement
Journal
Editing and Finalizing
of Payroll and Cash
Disbursement Journal

Payroll uploading and

signing all checks,
transactions and reports

Jhonalyn V. Cis/Property

HRD/Jhonalyn V. Cis

Jhonalyn V. Cis

Ms. Franz Almanzor

Jhonalyn V. Cis

1. Posting to payroll module of

salary deduction like (Pag-ibig,
SSS, Phil. Health, Loans, Credit
Union, Hospital bill and Tuition
Fee.
- To check all supporting
documents for check preparation.
2. To check employees time in,
out, overtime, leave based on
DTR and time sheet.
- Checking and verifying of all
supporting documents.

3. Process payroll and print

payroll summary and other
reports.
Prepare
adjustment
schedules.
- Prepare and Posting of all
invoices, make an entry and print
cash disbursement journal for
checking.

4. Checking of Time Sheet and

Cash disbursement journal.

5. Finalizing payroll summary

and prepare journal entries.
Finalizing
Disbursement
transaction journals.

Ms. Franz Almanzor/Ms. Julie Masilungan

6. Uploading of payroll to china
bank.
- For signature of checks by Ms.
Alamanzor and Ms. Masilungan.

Prepared By:

Reviewed By:

MS. EUFRACIA F. ALMANZOR

Head, Accounting Department

MS. CRISTINA F. JAVIER

DR. GEORGINA B. PALMARIO
Administration and Finance Officer Vice-President for Academic Affairs

Approved By:
DR. JOSE PAULO E. CAMPOS
President

Note: No part of this document may be reproduced in any form without the written authorization of the Management Representative.