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    Appendix 3 - Instructions - CDJ

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    Payie Perez
    The Cash Disbursements Journal (CDJ) is used by the Accounting Division to record disbursements made by the Disbursing Officer. It is maintained by fund cluster and includes information like the month, entity name, fund cluster, journal entry voucher number, disbursing officer name, account names and codes, posting references, amounts, and totals. Debits and credits must be equal. At month end, postings are made directly from the CDJ to the general ledger. Each sheet requires certification by the Chief Accountant.

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    Appendix 3 - Instructions - CDJ

    Uploaded by

    Payie Perez
    197 views1 page
    The Cash Disbursements Journal (CDJ) is used by the Accounting Division to record disbursements made by the Disbursing Officer. It is maintained by fund cluster and includes information like the month, entity name, fund cluster, journal entry voucher number, disbursing officer name, account names and codes, posting references, amounts, and totals. Debits and credits must be equal. At month end, postings are made directly from the CDJ to the general ledger. Each sheet requires certification by the Chief Accountant.

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    COA From on CDJ

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    The Cash Disbursements Journal (CDJ) is used by the Accounting Division to record disbursements made by the Disbursing Officer. It is maintained by fund cluster and includes information like the month, entity name, fund cluster, journal entry voucher number, disbursing officer name, account names and codes, posting references, amounts, and totals. Debits and credits must be equal. At month end, postings are made directly from the CDJ to the general ledger. Each sheet requires certification by the Chief Accountant.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    197 views1 page

    Appendix 3 - Instructions - CDJ

    Uploaded by

    Payie Perez
    The Cash Disbursements Journal (CDJ) is used by the Accounting Division to record disbursements made by the Disbursing Officer. It is maintained by fund cluster and includes information like the month, entity name, fund cluster, journal entry voucher number, disbursing officer name, account names and codes, posting references, amounts, and totals. Debits and credits must be equal. At month end, postings are made directly from the CDJ to the general ledger. Each sheet requires certification by the Chief Accountant.

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    © All Rights Reserved
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    Download as doc, pdf, or txt
    of 1

    CASH DISBURSEMENTS JOURNAL

    (CDJ)
    INSTRUCTIONS
    A. This special journal is used by the Accounting Division/Unit to record the disbursements made by the
    Disbursing Officer. It shall be maintained by fund cluster.
    B. This journal shall be accomplished as follows:
    1.
    2.
    3.
    4.
    5.
    6.
    7.
    8.

    Month month covered by the journal


    Entity Name name of the agency/entity
    Fund Cluster the fund cluster name/code in accordance with the UACS
    Sheet No. the sheet number which shall be one series for each year
    Date date the JEV was prepared
    JEV No. number assigned to the JEV
    RCDisb No. number assigned to the Report of Cash Disbursements
    Name of Disbursing Officer the name of the Accountable Officer whose report is being
    recorded
    9. Credit columns account name, UACS object code, and amount of cash advances subject to
    liquidation. Examples are Advances for Payroll, Advances for Operating Expenses, and Advances
    to Special Disbursing Officer.
    Sundry:
    o Account Title additional account credited for which no column has been provided
    o UACS Object Code object code for which no column has been provided
    o P (Posting Reference) place a check mark to indicate completion of posting in the
    appropriate GL account
    o Amount amount credited to the account
    10. Debit columns account name, UACS object code and amount of expenses paid out of the cash
    advances. Examples are Office Supplies Expenses, Transportation and Delivery Expenses, Fuel,
    Oil and Lubricants Expenses, and Water Expenses
    Sundry:
    o Account Title additional account debited for which no column has been provided
    o UACS Object Code object code based on the UACS for which no column has been
    provided
    o P place a check mark () to indicate completion of posting in the appropriate GL
    account
    o Amount amount debited to the account
    C. The sundry columns shall be summarized/recapitulated using the format below:
    Recapitulation:
    Account Code

    Amount
    Debit
    Credit

    Total

    D. A new sheet shall be started at the beginning of each month. Each sheet shall be footed and the totals
    carried forward to the next sheet. The succeeding sheet shall start with the totals brought forward. The
    totals of the debit and credit columns must be equal.
    E. At the end of the month, posting to the GL shall be made directly from this journal. A check mark
    immediately underneath the total of the special columns shall be made to indicate completion of
    posting to the GL.
    F.

    Every sheet shall be certified by the Chief Accountant/Head of Accounting Unit as follows:
    Certified Correct:
    (Signature over Printed Name)
    Chief Accountant/Head of Accounting Division/Unit
    6

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