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Journal Entry Voucher (JEV) : Instructions
Journal Entry Voucher (JEV) : Instructions
(JEV)
INSTRUCTIONS
A. This form shall be used to record all transactions of the NGAs, whether cash receipts, cash
disbursements or non-cash transactions. Accounting journal entries shall be reflected therein and
it shall serve as the basis for recording in the books of accounts.
00–0000 – 00 – 0000
Serial Number (one series per year)
Month
Year
Fund Cluster Code
C. It shall be prepared in two (2) copies by the Accounting Division/Unit based on the transaction
documents presented and distributed as follows:
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