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Costing in Educational

Planning

Ramil “Ram” R. Gofredo


Notes
 liquidate
 5th day
 DBM
 COA
 books of accounts
 bookkeeper
 accountable officer
Implementing Units- Non-implementing Units
can manage its own funds - have bookkeepers
because it has its own
financial staff to handle
cashiering and
bookkeeping functions
e.g., DepEd Central Office, e.g., elementary schools
Division Offices some high schools
most secondary

schools

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