Objectives: Topic 3.

1
➢ Identify the purpose of responsibility The Government
accounting Accounting
Process:
➢ Enumerate and identify the different types of
records and registries of government agency ➢ Responsibility Accounting

and its use. ➢ Types of Records &

Registries
RESPONSIBILITY
ACCOUNTING
RESPONSIBILITY
ACCOUNTING
RESPONSIBILITY
ACCOUNTING
RESPONSIBILITY
ACCOUNTING
RESPONSIBILITY
ACCOUNTING
RESPONSIBILITY
ACCOUNTING
 The government accounting process
comprises the activities of analysing,
recording, classifying, summarizing, and
communicating transactions involving the
Government receipt and disposition of government
funds and property, and interpreting the
Accounting results thereof.

Process This process is similar to that of a business

entity, except that it incorporates budgetary
controls, such as recording in the budget
registries and preparing periodic budget
accountability reports.
 Book of
Accounts
GOVERNMENT
GOVERNMENT
BOOKS
ACCOUNTING
Book of
Registries
PROCESS
1. Journals
a. General Journal
b. Cash Receipts Journal
c. Cash Disbursements Journal BOOK OF
d. Check Disbursements Journal
2. Ledgers
ACCOUNTS
a. General Ledgers
b. Subsidiary Ledgers
GOVERNMENT
ACCOUNTING
MANUAL
(GAM)
GOVERNMENT
ACCOUNTING
MANUAL
(GAM):
VOLUME II
FORMS
 Appendix 1

GENERAL JOURNAL
Month ______________

Entity Name : _____________________________

Fund Cluster : ____________________________ Sheet No. : ___________
JEV UACS Amount

BOOK OF ACCOUNTS:
Date Particulars P
No. Object Code Debit Credit

GENERAL JOURNAL

Totals
CERTIFIED CORRECT:

(Signature over Printed Name)

Chief Accountant/Head of Accounting Division/Unit

 Appendix 2

CASH RECEIPTS JOURNAL

Month _________________

Entity Name : _______________________________

Fund Cluster : ______________________________

RCD/
COLLECTIONS
CREDIT DEBIT
DEPOSITS
Sheet No. : __________

BOOK OF
Name of Collecting SUNDRY SUNDRY
Date CRReg JEV No.

ACCOUNTS:
Officer
No. DEBIT UACS UACS CREDIT
Object P Amount Object P Amount
Code Code

CASH RECEIPTS
JOURNAL
Totals
AO 5-14-02
Recapitulation:
Amount
Account Code P
Debit Credit

Total

Certified Correct:

(Signature over Printed Name)

Chief Accountant/Head of Accounting
Division/Unit
 Appendix 3

CASH DISBURSEMENTS JOURNAL

Month _________________

Entity Name : ___________________________

Fund Cluster : __________________________ Sheet No. : __________

CREDIT DEBIT

DATE JEV No.

RCDisb
Name of
Disbursing Advances
Advances Advances to
for Special
SUNDRY
Office
Supplies
Transportation
and Delivery
Fuel, Oil and
Lubricants
Water
SUNDRY BOOK OF ACCOUNTS:
No. for Payroll Operating Disbursing UACS Expenses UACS
Officer Account Expenses Expenses Expenses Account
(19901020) Expenses Officer
(19901010) (19901030)
Title
Object P
Code
Amount
(50203010) (50299040) (50203090)
(50204010)
Title
Object
Code
P Amount
CASH
DISBURSEMENT
JOURNAL

AO 5-14-02
Recapitulation:
Amount
Account Code P
Debit Credit

Total

Certified Correct:

(Signature over Printed Name)

Chief Accountant/Head of Accounting Division/Unit
 Appendix 4

CHECK DISBURSEMENTS JOURNAL

Month __________________

Entity Name : _____________________________________

Fund Cluster : ____________________________________ Sheet No. : ______________________

CREDIT DEBIT
Serial No. of Checks

BOOK OF
Name of
RCI/DV SUNDRY SUNDRY
DATE JEV No. Disbursing
No. UACS Object UACS Object
From To Officer P Amount P Amount
Code Code

ACCOUNTS:
CHECK
DISBURSEMENT
Totals

Recapitulation:
JOURNAL
Amount
Account Code P
Debit Credit

Total

Certified Correct:

(Signature over Printed Name)

Chief Accountant/Head of the Accounting
Division/Unit
 Appendix 5

GENERAL LEDGER

Entity Name: _______________________ Fund Cluster : ___________________

Account Title: ______________________ UACS Object Code: _______________

Amount
Date Particulars Ref.
Debit Credit Balance

BOOK OF ACCOUNTS:
GENERAL LEDGER

Totals
 Appendix 6

SUBSIDIARY LEDGER

Entity Name : ______________________________ Fund Cluster : ___________________________

Account of: ___________________________________________________________ Account Code

Office/Address: ________________________________________________________
GL _____________________
Contact Person: _______________________________________________________
SL _____________________

BOOK OF ACCOUNTS: Contact Number/Email Address: _________________________________________

Date Particulars Ref.

Amount
Debit Credit Balance

SUBSIDIARY LEDGER

Totals
a. Registries of Revenue and Other Receipts (RROR)

b. Registry of Appropriations and Allotments

(RAPAL)
BOOK OF
c. Registries of Allotments, Obligations and REGISTRIES
Disbursements (RAOD)

d. Registries of Budget, Utilization and

Disbursements (RBUD)
 BOOK OF
used to monitor
REGISTRIES:
the budget REGISTRIES OF
amounts, actual
collections and
REVENUE AND
remittances of OTHER RECEIPTS
revenue and
(RROR)
other receipts.
 Appendix 7

REGISTRY OF REVENUE AND OTHER RECEIPTS-SUMMARY

For the year ___________________

Entity Name : _____________________________ Fund Cluster : ______________________

BOOK OF REGISTRIES: Non-

Variance
Unremitted/
Cumulative (Estimated Deposit Cumulative
UACS Revenue Undeposited
REGISTRIES OF
Revenue over
Estimated Revenue Revenue/ Remittance with Remittance
Date Reference Object Collections/ Cumulative Revenue and
Revenue Collections Other Revenue and to BTr AGDB/ s and
Code Other Other
Receipts Other AABs Deposits
Receipts Receipts
Receipts )

REVENUE AND OTHER (a) (b) (c) d= (b+c) e= (a-d) (f) (g) h= (f+g) i= (d-h)

RECEIPTS (RROR)
 Appendix 7A

REGISTRY OF REVENUE AND OTHER RECEIPTS

For the year ___________________

Entity Name: ________________________________________

Fund Cluster: Regular Agency/Foreign Assisted Projects Fund Sheet No. : ______________________

Estimated Revenue

Income Professional
Tax Revenue Collections

Travel Immigration Permit Registration

Non-Tax Revenue Collections

Registration
Clearance
and Franchising
Non-Revenue Collections

Cumulative
Revenue/
Variance
(Estimated
Revenue
over Remittance
Deposit with
Cumulative
Remittances
Unremitted/
Undeposited
BOOK OF
Date Reference Plates, Tags & Refunds of AGDBs/ Revenue
Tax Tax Tax Tax Fees Fees Certification Fees Other Cumulative to BTr and
Original Adjustments Final Total Sticker Fees Total Overpayment of Total AABs and Other

REGISTRIES:
Fees Receipts Revenue Deposits
Expenses Receipts
and other
Receipts)
(40101010) (40101020) (40101030) (40101040) (40201010) (40201020) (40201030) (40201040) (40201050)

(a) (b) (c) (d) (e) (f) (g) (h) (i)=(b+c+d+e+f) (j) (k) (l) (m) (n) (o) (p)=(h+i+j+k+l+m) (q) (q) (r)= (o+p) (s)= (g+n) (t)= (a-q) (u) (v) (w)=(s+t) (x)=(q-u)

REGISTRIES OF
REVENUE AND
OTHER RECEIPTS
(RROR) - FAP
 Appendix 8
REGISTRY OF APPROPRIATIONS AND ALLOTMENTS
For the year ____________________

Entity Name : ___________________________________

Fund Cluster : __________________________________ Sheet No. : ________________________

Reference Appropriations Adjustment/s on Appropriations Adjusted Appropriations

Maintenance Maintenance Total Adjustment/s Maintenance Total Adjusted

Total Appropriations
Personnel and Other Financial Capital Personnel and Other Financial Capital on Appropriations Personnel and Other Financial Capital Appropriations
Date GAA/SA/ MFO/PAP
Date GARO/ SARO Services Operating Expenses Outlays Services Operating Expenses Outlays Services Operating Expenses Outlays
No. Expenses Expenses Expenses

(11)+(12)+(13)+
(1) (2) (3) (4) (1)+(2)+(3)+(4)= (5) (6) (7) (8) (9) (6)+(7)+(8)+(9) =(10) (11) (12) (13) (14)
(14)=(15)

BOOK OF REGISTRIES: REGISTRY OF

APPROPRIATIONS AND ALLOTMENTS (RAPAL)
used to monitor appropriations and allotments. This is to ensure
that allotments will not exceed appropriations.
 used to monitor the
allotments received, BOOK OF
obligations incurred against
the corresponding allotment,
REGISTRIES:
and the actual disbursements
made. This is to ensure that
REGISTRIES OF
obligations incurred will not ALLOTMENTS,
exceed allotments while
actual disbursements will not OBLIGATIONS
exceed the obligations
incurred. AND
DISBURSEMENTS
Separate RAOD shall be
maintained for each object of (RAOD)
expenditure.
 OBJECT OF
EXPENDITURES
 Appendix 9A

REGISTRY OF ALLOTMENTS, OBLIGATIONS AND DISBURSEMENTS

PERSONNEL SERVICES
For the year ______________

Entity Name: ___________________________________

Fund Cluster : __________________________________ MFO/PAP : ___________________________
Legal Basis : ___________________________________ Sheet No. : _____________________

Reference Unpaid Obligations

UACS Object
Unobligated
Date Code/ Allotments Obligations Disbursements
Allotments Due and Not Yet Due and
Date Serial Number Expenditures
Demandable Demandable

BOOK OF REGISTRIES: REGISTRIES OF ALLOTMENTS, OBLIGATIONS

AND DISBURSEMENTS (RAOD) - PS/MOOE/FE/CO
 BOOK OF
used to record the approved
special budget and the REGISTRIES:
corresponding utilizations and
disbursements charged to REGISTRIES OF
retained income.
BUDGET,
Separate RBUDs are also
UTILIZATION
maintained for each object of
expenditure, i.e., (a) RBUD-
AND
PS; (b) RBUD-MOOE; (c) DISBURSEMENTS
RBUD-FE and (d) RBUD-CO.
(RBUD)
Keeping of the General Accounts

The COA shall keep the general

accounts of the Government and TAKE NOTE!!!
preserve the vouchers and other
supporting documents.
APPROPRIATION represents the level of authority given by the
government to its agencies, specified in certain amount and purpose,
usually corresponding to what has been proposed by the agency as its
annual budget, while ALLOTMENT represents the amount already
released by the DBM to the agency out of the agency’s
appropriation. Whatever amount of appropriation that has not been
released at the end of the year will be reported in the Agency’s books and
registries as unreleased appropriations.

APPROPRIATION VS. ALLOTMENT