Journal Entries

Date Account Title

a. The appropriation is posted or recorded in the

RegistryAppropriations and Allotments (RAPAL)

b. The allotment is posted or recorded in the Registry of Appropriations

and Allotments (RAPAL) and Registries of Allotments, Obligations
and Disbursements (RAOD).

c.
The obligation is recorded in the Obligations Request Status (ORS)
documents and Registries of Allotments, Obligations and
Disbursements (RAOD).

d. Cash-Modified Disbursement System (MDS), Regular

Subsidy from National Government
To recognize receipt of NCA from the DBM

e. Salaries and Wages, Regular

Personal Economic Relief Allowance (PERA)
Due to BIR
Due to GSIS
Due to PhilHealth
Due to PAG-IBIG
Due to Officers and Employees
To recognize payable to officers and employees upon approval of
payroll

The payable to officers and employees upon approval of payroll is

recorded in the Obligations Request Status (ORS).

Advances for Payroll

Cash-Modified Disbursement System (MDS), Regular
To recognize grant of cash advance for payroll

The disbursement is recorded in the Obligations Request Status

(ORS) documents and Registries of Allotments, Obligations and
Disbursements (RAOD).
 Due to Officers and Employees
Advances for Payroll
To recognize liquidation of Payroll Fund

f. 1/1/2021 Office Equipment

Accounts Payable
To record delivery of office equipment

12/31/2021 Depreciation - Machinery and Equipment

Accumulated Depreciation - Office Equipment
To record depreciation of office equipment

The payable is recorded in the Obligations Request Status (ORS).

g. Accounts Payable
Due to BIR
Cash-Modified Disbursement System(MDS), Regular
To recognize payment of accounts payable

The disbursement is recorded in the Obligations Request Status

(ORS) documents and Registries of Allotments, Obligations and
Disbursements (RAOD).

h. Office Supplies Inventory

Due to BIR
Cash- Modified Disbursement System(MDS), Regular
To record delivery of office supplies to end users

The disbursement is recorded in the Obligations Request Status

(ORS) documents and Registries of Allotments, Obligations and
Disbursements (RAOD).

i. Office Supplies Expense

Office Supplies Inventory
To record the issuance of office supplies to end users

j. Advances to Officers and Employees

Cash-Modified Disbursement System (MDS), Regular
To recognize grant of cash advance for travel
The disbursement is recorded in the Obligations Request Status
(ORS) documents and Registries of Allotments, Obligations and
Disbursements (RAOD).
 The disbursement is recorded in the Obligations Request Status
(ORS) documents and Registries of Allotments, Obligations and
Disbursements (RAOD).

Traveling Expenses – Foreign

Advances to Officers and Employees
To recognize liquidation of cash advance for travel

Cash – Collecting Officers

Advances to Officers and Employees
To recognize refund of excess cash advance for travel

Cash-Treasury/Agency Deposit, Regular

Cash – Collecting Officers
To recognize remittance of the refund of excess cash
advance for travel

An adjustment for the excess cash advance is made on the

Obligations Request Status (ORS) documents and Registries of
Allotments, Obligations and Disbursements (RAOD).

k. Cash – Collecting Officers

Permit Fees
To recognize collection of unbilled service income

Cash- Treasury/Agency Deposit, Regular

Cash- Collecting Officers
To recognize remittance of income to the BTr

l. Water Expenses
Electricity Expenses
Due to BIR
Cash-Modified Disbursement System (MDS), Regular
To recognize issuance of MDS check as payment for expenses

m. Remittance Advance
Subsidy from National Government
To recognize the constructive receipt of NCA for TRA

Due to BIR
Cash-Tax Remittance Advice
To recognize the constructive remittance of taxes withheld to the BIR
through TRA
 The disbursement is recorded in the Obligations Request Status
(ORS) documents and Registries of Allotments, Obligations and
Disbursements (RAOD).

n. Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Cash-Modified Disbursement System (MDS), Regular
To recognize remittance to GSIS, Pag-IBIG and PhilHealth

The disbursement is recorded in the Obligations Request Status

(ORS) documents and Registries of Allotments, Obligations and
Disbursements (RAOD).
Debit Credit

430,000.00
430,000.00

70,000.00
10,000.00
18,000.00
4,000.00
2,000.00
1,000.00
55,000.00

55,000.00
55,000.00
 55,000.00
55,000.00

200,000.00
200,000.00

38,000.00
38,000.00

200,000.00
12,000.00
188,000.00

100,000.00
5,000.00
95,000.00

90,000.00
90,000.00

20,000.00
20,000.00
17,000.00
17,000.00

3,000.00
3,000.00

30,000.00
30,000.00

40,000.00
40,000.00

30,000.00
30,000.00

5,000.00
10,000.00
2,000.00
13,000.00

37,000.00
37,000.00

37,000.00
37,000.00
4,000.00
1,000.00
2,000.00
7,000.00