Session 4:

PAGGAWA NG
MGA DOKUMENTO
SA PANANALAPI
AT ARI-ARIAN
(Financial Recording Workshop)
1
LAYUNIN:

Ang mga kalahok ay

inaasahang maranasan ang
paggamit at paghahanda ng
mga dokumento sa
pananalapi at ari-arian.
2
 CASH RECEIPTS / RESIBO
- ito ay ginagamit
sa pangungulekta o
pagtanggap ng pera mula
sa seasonal dues/ annual
dues, IA Incentive at iba
pang pinagkakakitaan ng
samahan.
 HALIMBAWA
O.R. NO.: 018
PETSA: MAY 18, 2018
PANGALAN: Nestor Baltazar
ADDRESS: Pinambaran, San Miguel,
Bulacan
AMOUNT: P150.00 – SEASONAL
DUES (DC 2018)
 SAN ISIDRO-BALBALUNGAO
_________________IRRIGATORS' ASSOCIATION, INC.
SAN ISIDRO, LUPAO
____________________, NUEVA ECIJA
O.R. NO. 001
PETSA: MAY 18, 2017
129930
SEC Reg. No. ___________
PANGALAN: JOHN GONZALES 289-960-788
TIN___________________
ADDRESS: SAN ISIDRO, LUPAO,
N.E.
P150.00 – SEASONAL DUES (WC
2018)
CASH
018
OFFICIAL RECEIPT No. _________
MAY 18, 2018
Date: _________________

NESTOR BALTAZAR
Received from .___________________________________
Pinambaran, San Miguel, Bulacan
of ______________
ONE HUNDRED FIFTY PESOS
the Amount of __________________________________
(___________) asONLY
payment for
P 150.00
__________________________. SEASONAL DUES (DC 2018)

() Cash _____________
() Check _____________

ANDRES STA. MARIA

________________________
IA TREASURER
WORKSHOP….
EXERCISE # 1

CASH RECEIPTS
O.R. NO.: 001
PETSA: MAY 18, 2018
PANGALAN: JUAN DELA CRUZ
ADDRESS: BUGA, SAN MIGUEL,
BULACAN
AMOUNT: P100.00 – MEMBERSHIP
FEE
 _________________IRRIGATORS' ASSOCIATION, INC.
____________________, Nueva Ecija
SEC Reg. No. ___________
TIN___________________

001
OFFICIAL RECEIPT No. _________
MAY 18, 2018
Date: _________________

JUAN DELA CRUZ

Received from .___________________________________
BUGA, SAN MIGUEL, BULACAN
of _____________________________________________
ONE HUNDRED PESOS ONLY
the Amount of __________________________________
(___________) as payment for
P 100.00
__________________________. MEMBERSHIP FEE

() Cash _________________
() Check ________________

ANDRES STA. MARIA

________________________
IA TREASURER
EXERCISE # 2
CASH RECEIPTS
O.R. NO.: 002
PETSA: MAY 19, 2018
PANGALAN: ORLANDO FARRO
ADDRESS: KING KABAYO, SAN
MIGUEL, BULACAN
AMOUNT: P750.00 – IA
REMUNERATION (2ND
TRANCHE)
 _________________IRRIGATORS' ASSOCIATION, INC.
____________________, Nueva Ecija
SEC Reg. No. ___________
TIN___________________

002
OFFICIAL RECEIPT No. _________
MAY 19, 2018
Date: _________________

ORLANDO FARRO
Received from .___________________________________
KING KABAYO, SAN MIGUEL, BULACAN.
of _____________________________________________
SEVEN HUNDRED FIFTY PESOS
the Amount of __________________________________
(___________) asONLY
payment for
P 750.00
__________________________. IA REMUNERATION (2ND TRANCHE)

() Cash _________________
() Check ________________

________________________
IA TREASURER
EXERCISE # 3
CASH RECEIPTS
O.R. NO.: 003
PETSA: MAY 22, 2018
PANGALAN: NIA – UPRIIS, DIVISION IV
ADDRESS: BAYANIHAN, GAPAN CITY,
NUEVA ECIJA
AMOUNT: P45,000.00– IA INCENTIVE
FOR DRY CROP 2018
CHECK NO.: 123456
 _________________IRRIGATORS' ASSOCIATION, INC.
____________________, Nueva Ecija
SEC Reg. No. ___________
TIN___________________

003
OFFICIAL RECEIPT No. _________
MAY 22, 2018
Date: _________________

NIA, UPRIIS, DIVISION IV

Received from .___________________________________
BAYANIHAN, GAPAN CITY, N.E.
of _____________________________________________
FORTY FIVE THOUSAND PESOS
the Amount of __________________________________
(___________) ONLY
as payment for
P 45,000.00
__________________________. IA INCENTIVE FOR DRY CROP 2018

() Cash _________________
123456
() Check ________________

________________________
IA TREASURER
CASH VOUCHER

- ay ginagamit sa paglabas ng
pera ng samahan. Ito ay batayan
na ang perang inilabas ay nasa
kapahintulan ng pangulo ng
samahan.
 EXERCISE # 4
CASH DISBURSEMENTS
CASH VOUCHER NO. 001
PETSA: MAY 25, 2018
PANGALAN: IA OFFICER
ADDRESS: PINAMBARAN, SAN MIGUEL,
BULACAN
AMOUNT: P400.00 (NOTARIAL FEE FOR
SEC UPDATING)
RECEIVED FROM: TREASURER
PREPARED BY: BOOKKEEPER
APPROVED FOR PAYMENT: PRESIDENT
PIRMA NG TUMANGGAP: IA OFFICER
 _________________IRRIGATORS' ASSOCIATION, INC.
________________,______________, Nueva Ecija
SEC Reg. No. ___________
TIN___________________
001
Cash Voucher No. __________

CASH DISBURSEMENT
MAY 25, 2018
Date: ________________

Paid to IA OFFICER
______________________________
Address _____________________________
PINAMBARAN, SAN MIGUEL, BULACAN
PARTICULARS AMOUNT

Payment of _____________________________________

NOTARIAL FEE FOR SEC UPDATING

_______________________________________________ P 400.00
___________________________ in the amount of . . . . . .

TOTAL
P 400.00
Prepared by: RECEIVED FROM ________________________________________
TREASURER
the amount of_____________________________________________
FOUR HUNDRED PESOS ONLY
_____________
ANNE CURTIS __________________________________________________pesos.
Bookkeeper (P___________) in full payment of amount described above.
P400.00
APPROVED FOR PAYMENT: Received by:

___________________
COCO MARTIN
President BONG GO
IA Officer
 EXERCISE # 5
CASH DISBURSEMENTS
CASH VOUCHER NO. 002
PETSA: MAY 29, 2018
PANGALAN: JOY’S EATERY
ADDRESS: PINAMBARAN, SAN MIGUEL,
BULACAN
AMOUNT: P1,455.00 FOR MEALS AND
SNACKS OF IA
RECEIVED FROM: TREASURER
PREPARED BY: BOOKEEPER
APPROVED FOR PAYMENT: PRESIDENT
PIRMA NG TUMANGGAP: MARIE JOY
REYES
 _________________IRRIGATORS' ASSOCIATION, INC.
________________,______________, Nueva Ecija
SEC Reg. No. ___________
TIN___________________
002
Cash Voucher No. __________

CASH DISBURSEMENT
MAY 29, 2018
Date: ________________

Paid to JOY’S EATERY

______________________________
Address ________________________________________________
PINAMBARAN, SAN MIGUEL, BULACAN
PARTICULARS AMOUNT

Payment of _____________________________________

MEALS AND SNACKS FOR IA MEETING

_______________________________________________ P1,455.00
___________________________ in the amount of . . . . . .

TOTAL
P1,455.00
Prepared by: RECEIVED FROM ________________________________________
TREASURER
the amount of_____________________________________________
ONE THOUSAND FOUR
_____________
ANNE CURTIS HUNDRED FIFTY FIVE
__________________________________________________pesos.
Bookkeeper (P___________) in full payment of amount described above.
P1,455.00
APPROVED FOR PAYMENT: Received by:

COCO MARTIN MARIE JOY REYES

___________________
President
EXERCISE # 6
CASH DISBURSEMENTS
CASH VOUCHER NO. 003
PETSA: JUNE 7, 2018
PANGALAN: VICE PRESIDENT
ADDRESS: BUGA, SAN MIGUEL, BULACAN
CANAL CEARING
P9,000.00
RECEIVED FROM: TREASURER
PREPARED BY: BOOKEEPER
APPROVED FOR PAYMENT: PRESIDENT
PIRMA NG TUMANGGAP: VICE PRESIDENT
 _________________IRRIGATORS' ASSOCIATION, INC.
________________,______________, Nueva Ecija
SEC Reg. No. ___________
TIN___________________

003
Cash Voucher No. __________

CASH DISBURSEMENT
JUNE 7, 2018
Date: ________________

Paid to VICE PRESIDENT

______________________________
Address ________________________________________________
BUGA, SAN MIGUEL, BULACAN
PARTICULARS AMOUNT

Payment of _____________________________________
_______________________________________________
CANAL CLEARING P9,000.00
___________________________ in the amount of . . . . . .

TOTAL
P9,000.00
Prepared by: RECEIVED FROM ________________________________________
TREASURER
the amount of_____________________________________________
NINE THOUSAND PESOS
_____________ __________________________________________________pesos.
ANNE CURTIS
Bookkeeper (P___________) in full payment of amount described above.
P9,000.00
APPROVED FOR PAYMENT: Received by:

COCO MARTIN EDU MANZANO

_____________________
President Vice President
CASH BOOK
- ito rin ay libro ng samahan o
listahan ng mga natatanggap at
nagagatos sa operasyon ng
samahan na nasa pagmimintina at
pangangalaga ng ingat-yaman ng
samahang magpapatubig.
 EXERCISE # 7
______________________ IRRIGATORS' ASSOCIATION, INC.
_________________,_______________________ Nueva Ecija
SEC REG. No.______________

CASH BOOK

CREDIT
DEBIT
(PERANG
(PERANG
DATE O.R./C.V.# PARTICULAR PUMASOK SA
LUMABAS SA BALANCE
SAMAHAN)
SAMAHAN)

05-18-2018 O.R. NO. 001 MEMBERSHIP FEE 100.00 100.00

05-19-2018 O.R. NO. 002 IA REMUNERATION (2ND TRANCHE) 750.00 850.00
05-22-2018 O.R. NO. 003 IA INCENTIVE (DC 2018) 45,000.00 45,850.00
05-25-2018 C.V. NO. 001 NOTARIAL FEE FOR SEC UPDATING 400.00 45,450.00
05-29-2018 C.V. NO. 002 MEALS AND SNACK FOR IA MEETING 1,455.00 43,995.00
06-07-2018 C.V. NO. 003 CANAL CLEARING 9,000.00 34,995.00

TOTAL 34,995.00
BALANCE
CASH STATEMENT

- ito ay ulat sa pananalapi na

inihahanda ng bookkeeper o ingat-
yaman upang mailahad ang
kaperahan ng samahan.
 ___________________________________Irrigators' Association, Inc.
________________________________________________
Address

MONTHLY CASH STATEMENT

(BUWANANG ULAT SA PANANALAPI)
As of (Hanggang) _____________

BALANCE FORWARDED, As of ________________ 30, 2018 (Balanse sa Sinundang Buwan)

I. ………………………. -
ADD (Idagdag):
II. CASH RECEIPTS
MEMBERSHIP FEE (Bayad-Sapi). . . .. . . .. . . . . . . … . . . . . …………………. 100.00
ANNUAL OR SEASONAL DUES (Butaw) . . . . . . . .. . . . . . . . . …………………
FINES/PENALTIES (Multa) . . . . . . . . . . . . . . . . . . . . . . . . . . ………………….
DONATION/CONTRIBUTION/EQUITY
(Donasyon/Kontribusyon/Kaparte). . . . . . . . . . . . . . . . . . . . ………………..
750.00
IA REMUNERATION (2nd Tranche). . . . . . . . . . . . . . . . . . . ………………….
IA INCENTIVE INCENTIVE (Insentibo ng Samahang magpapatubig). . . . . . 45,000.00
INTEREST EARNED (Kita sa ''Interest'') . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

MISCELLANEOUS RECEIPTS (Iba pang perang Tinanggap): . . . . . . .

______________________ ……………………. . . . . . . . . .

_______________________ ……………………. . . . . . . . . .

_______________________ ……………………. . . . . . . . . .
TOTAL CASH RECEIPTS (Kabuuang Perang Tinanggap) 45,850.00
TOTAL CASH RECEIPTS AND BALANCE 45,850.00
FORWARDED. . . . . . . . . . . . . . . . . . . . . . . . .
(Kabuuang Tinangggap at Balanse sa Sinundang Buwan)

LESS (Ibawas):
III. CASH DISBURSEMENTS (Mga Perang Ibinayad/Nagastos)
REGISTRATION & PERMIT EXPENSES (Rehistro, Permit). . . . . .
.......... 400.00
TRAVELLING/DELEGATION/REPRESENTATION
(Pasahe/Panggastos) . . . . . .
OFFICE EQUIPMENTS/SUPPLIES/MATERIALS (Gamit sa
Opisina) . . . . . . . . . ________________
SALARIES/WAGES/HONORARIUM Pasahod/Bigay Pagkilala). . .
........... ________________
REPAIRS/MAINTENANCE (Mga Nagugol sa
Pagawain). . . . .. . . . . .. . . . . . . . ________________
AMORTIZATION (Iba pang
9,000.00
Hinuhulugan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . _________________
MISCELLANEOUS EXPENSES (Iba pang mga Binayaran): . . . . .
.........
……………………. . . . . . . . .
MEALS AND SNACKS ...................... . ________________
TOTAL CASH DISBURSEMENTS (Kabuuang Perang 1,455.00
Ibinayad/Nagastos) . . . . . . . . . . . . . 10,855.00
TOTAL CASH BALANCE (kabuuang Balanse ng Salapi sa katapusan ng buwan na ito). .
IV. . . . . . .
34,995.00
RECAPITULATION/COMPOSITION OF TOTAL CASH BALANCE
(Paliwanag sa Kabuuang Balanse ng Salapi):
CASH ON HAND - Petty Cash (Hawak/Munting Pangkagipitang
Halaga. . . . . . .
UNDEPOSITED COLLECTION (Perang hindi pa nalalagak sa Bangko) . . . . . . 30,000.00
CASH IN BANK (Halagang nakalagak sa Bangko).... . . . . . . . . . . . . . . . . . . . .

TOTAL CASH BALANCE (kabuuang Balanse ng Salapi) . . . . . . . 4,995.00

Prepared by: Audited by: Certified Correct:
(Sinuri 34,995.00
(Inihanda Ni) Ni) (Pinatunayang Tama ni)

___________________
_ _____________________ _____________________
IA
Treasurer IA Auditor IA President
BALANCE SHEET
- ay isang uri ng
financial statement na
nagpapakita ng ari-arian at
pananagutan ng Samahan –
Asset at Liability.
Registration No.
______________________
________________________________ Irrigators'
Association, Inc.

BALANCE SHEET

As of DECEMBER, 2018

ASSETS
CASH ON HAND . . . . . . . . . . . . . . . . . . . . . . . . . 30,000.00
.
CASH IN BANK . . . . . . . . . . . . . . . . . . . . . . . . . .
4,995.00
.

FIX ASSETS:

RECEIVABLES :
IA INCENTIVE (DC2018) 45,000.00
IA REMUNERATION 250.00
(DC2018)

MATERIALS & SUPPLIES

INVENTORIES . . . . . . . . . . .
OTHER ASSETS . . . . . . . . . . . . . . . . . . . . . . . . .
....
TOTAL 80,245.00
ASSETS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

LIABILITIES
PAYABLES
HONORARIUM 15,000.00

OTHER LIABILITIES . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000.00

TOTAL LIABILITIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.......
IRRIGATOR'S ASSOCIATION'S NETWORTH . . . . . . . . . . . . . . . . . . . . . . . . 65,245.00
TOTAL LIABILITIES AND NETWORTH . . . . . . . . . . . . . . . . . . . . . . . . . . 80,245.00
I HEREBY CERTIFY THAT the information given is the foregoing and is true and correct.

Prepared by: ___________________________

IA Treasurer

Attested: ___________________________
IA President

REPUBLIC OF THE PHILIPPINES)

CITY/MUNICIPALITY OF ) S.S.
PROVINCE OF )
X-X-X-X-X-X-X-X-X-X-X-X-X-X-X-X-X-X-X

SUBSCRIBED AND SWORN to me this ___________ day of _____________20_________ at

___________________________, affiant exhibiting to me his/her Res. Cert. No. issued on _______________
at __________________________________.

Doc. No.
_____________________ __________________________________
Page
No._____________________ Notary Public
Book
No._____________________
Series of
20___________________ Until _______________________________
IMBENTARYO NG MGA
ARI-ARIAN NG SAMAHAN

a. ARI-ARIANG HINDI NATITINAG

b. ARI-ARIANG NATITINAG
 HALIMBAWA NG MGA TALAAN
1. INVENTORY OF PROPERTIES
STATUS
ITEM CUSTODIAN/
AS S E T NO. OF UNITS/ PROPERTY DATE UNIT PRICE/ VALUE (PhP) (F/S, PRESENT TOTAL
HOLDER
NO. KIND/TYPE DESCRIPTION PCS./ PARCEL NO. ACQUIRED PURCHASE PRESENT NR, FD) VALUE (PhP)
A. FIXED ASSETS (land, building, fence, etc.)
1
2
SUB TOTAL VALUE
B. HEAVY EQUIPMENT (truck, backhoe, etc.)
1
2
SUB TOTAL VALUE
C. LIGHT EQUIPMENT (service vehicle, motorcycle, etc.)
1
2
SUB TOTAL VALUE
D. OFFICE EQUIPMENT/ APPLIANCES (ref, computer, etc.)
1
2
SUB TOTAL VALUE
 2. PROPERTY ACKNOWLEDGEMENT
No. _____ RECEIPT
QUEZON, NUEVA ECIJA
Quantity Unit Description Property No. Amount
1 set Desktop Computer 01-DC-08-2010 25,000.00
1 unit Nokia Cellphone 01-CP-08-2010 10,000.00

Recommending Approval:
Approved by:
(Pangulo ng IA)

Received by: Received f rom:

____________________
Signature Over Printed Name _________________________
_______________________
Position/Of f ice
_______________________ ____________________
Date Date
 3. SUMMARY OF PROPERTIES
ITEM PROPERTY DATE CON-
TO WHOM
NO. ARTICLES/DESCRIPTION QTY UNIT VA LUE TOTA L VA LUE NO./PLATE ACQUIRED ISSUED/CUSTODY DITION LOCATION
NO.
(1) (2) (3) (4) (5) (7) (8) (9) (10) (11)
MOTOR VEHICLE , LAND TRANSPORTATION EQUIPMENT:
1 MITSUBISHI, Eng. No.D4BKL-238050 1 105,227.00 105,227.00 SBH-443 02-04-10 Juan dela Cruz F/S QUEZON, N.E.
Chassis No.DLO28GDY-400226,

2 YAMAHA MOTORCYCLE 125cc.,A7A- 2 6,200.00 12,400.00 U19-95 05-04-10 Warlito Rodolfo NR QUEZON, N.E.
6306 3K Chassis No. NA7-063063

OFFICE EQUIPMENT
3 Desktop Computer 1 25,000.00 25,000.00 01-DC-08-2010 08-01-10 Robin Padilla F/S QUEZON, N.E.
4 Nokia Cellphone 1 10,000.00 10,000.00 01-CP-08-2010 08-01-10 Dingdong Avanzado F/S QUEZON, N.E.

FURNITURE
5 Table 1 2,500.00 2,500.00 01-T-08-2010 08-01-10 Romeo Cruz F/S QUEZON, N.E.
6 Monoblock chairs 6 300.00 1,800.00 01-MC-08-2010 08-01-10 Rosa Kubak F/S QUEZON, N.E.
TOTAL………………………………….. 156,927.00

Prepared by: Certified by: Approved by:

INVENTORY COMMITTEE CHAIRMAN IA AUDITOR IA PRESIDENT

 4. YEAR-END REPORT
_______________________________ FIA, Inc.
Address: ______________________________________

SUMMARY REPORT OF INVENT ORY FOR CY _________

As of ______________________

Description Amount
Motor Vehicles, Land Transportation 117,627.00
Construction Equipment
Industrial Machineries and Equipment
Hand Tools
Furniture and Office Equipment 39,300.00
Technical and Scientific Equipment
Software
Telegraphic, Telephone, Radio Cable Equipment
Other Equipment
Building and Structures
Grand T otal 156,927.00

Prepared by: Certified by:

INVENTORY COMMITTEE CHAIRMAN FIA AUDITOR

 4. Year-end Report

_______________________________ FIA, Inc.

Address: ______________________________________

SUMMARY REPORT OF INVENT ORY FOR CY _________

As of ______________________

Description Amount
Motor Vehicles, Land Transportation 117,627.00
Construction Equipment
Industrial Machineries and Equipment
Hand Tools
Furniture and Office Equipment 39,300.00
Technical and Scientific Equipment
Software
Telegraphic, Telephone, Radio Cable Equipment
Other Equipment
Building and Structures
Grand T otal 156,927.00

Prepared by: Certified by:

INVENTORY COMMITTEE CHAIRMAN FIA AUDITOR

 PAGSUSURI
Ito ay isang
masusing paraan ng
pagsisiyasat ng mga tala
ng pananalapi,
katibayan ng
pamamaraan sa
pangangalaga ng salapi o
ari-arian.
 MGA URI NG PAGSUSURI

1. Internal Audit

2. External Audit
 MGA HAKBANG SA PAGSUSURI
Hakbang 1

TALAAN NG
SALAPING CASH
IBINAYAD O VOUCHER
NAGASTOS

Hakbang 2

TALAAN NG
SALAPING
TINANGGAP RESIBO
OPISYAL
 MGA HAKBANG SA PAGSUSURI
Hakbang
3 CASH RECEIPT
FORM

CASH
TALAAN NG
BOOK MGA
SALAPING
TINANGGAP

TALAAN NG
TALAAN NG MGA MGA
SALAPING SALAPING
TINANGGAP AT IBINAYAD O
IBINAYAD NAGASTOS
CASH DISBURSEMENT
FORM
 MGA HAKBANG SA PAGSUSURI
Pagsusuri na
Ginawa ng
Tagasuri
ng Samahan
(Internal Audit)

Hakbang 4. Pagsapit ng araw na itinakda ng samahan, susuriin ng

Auditor ang kaayusan ng mga halagang nakatala sa Cask Book at sa
Cash Disbursement Form.
 MGA HAKBANG SA PAGSUSURI

Hakbang 5. Pagtutuos sa kaayusan ng mga kabuuang halaga na

nakatala sa Cash Book. Dapat malaman ng Auditor kung
magkano ang Cash Balance sa pamamagitan ng pagbabawas ng
naibayad/nagastos sa kabuuang halaga ng tinanggap.
 MGA HAKBANG SA PAGSUSURI

Hakbang 6. Dapat ilagda ng Auditor ang kanyang pangalan at

ang araw kung kailan isinagawa ang pagsusuri sa ilalim ng
kahuli-hulihang tala sa aklat-talaan ng pananalapi.
MGA HAKBANG SA PAGSUSURI

Hakbang 7. Ang kinalabasan ng isinagawang

pagsusuri ay dapat igawa ng Audit Report at
iulat o ipaalam kaagad ng Auditor sa kasapian ng
Samahan.
PERSONAL NA PAKINABANG SA AUDIT

Magkaroon ng katiyakan at katiwasayan ng isip

ang mga magsasaka na ang kanilang pondo ay nasa
mabubuting kamay.