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    GAM For NGAs Volume II

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    Mariann Jane Gan
    This document provides a table of contents for Volume II of the Government Accounting Manual for National Government Agencies. It lists 81 appendices related to accounting books, registries, records, forms and reports. The appendices cover topics such as journals, ledgers, registries for revenue, appropriations, allotments, obligations, disbursements, budgets, cash receipts, cash disbursements, payrolls, inventories, properties and bank reconciliations.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    GAM For NGAs Volume II

    Uploaded by

    Mariann Jane Gan
    5K views4 pages
    This document provides a table of contents for Volume II of the Government Accounting Manual for National Government Agencies. It lists 81 appendices related to accounting books, registries, records, forms and reports. The appendices cover topics such as journals, ledgers, registries for revenue, appropriations, allotments, obligations, disbursements, budgets, cash receipts, cash disbursements, payrolls, inventories, properties and bank reconciliations.

    Original Description:

    GAM FOR NGAs VOLUME II

    Original Title

    GAM for NGAs Volume II

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    © © All Rights Reserved

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    PDF, TXT or read online from Scribd

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    This document provides a table of contents for Volume II of the Government Accounting Manual for National Government Agencies. It lists 81 appendices related to accounting books, registries, records, forms and reports. The appendices cover topics such as journals, ledgers, registries for revenue, appropriations, allotments, obligations, disbursements, budgets, cash receipts, cash disbursements, payrolls, inventories, properties and bank reconciliations.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    5K views4 pages

    GAM For NGAs Volume II

    Uploaded by

    Mariann Jane Gan
    This document provides a table of contents for Volume II of the Government Accounting Manual for National Government Agencies. It lists 81 appendices related to accounting books, registries, records, forms and reports. The appendices cover topics such as journals, ledgers, registries for revenue, appropriations, allotments, obligations, disbursements, budgets, cash receipts, cash disbursements, payrolls, inventories, properties and bank reconciliations.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 4

    GOVERNMENT ACCOUNTING MANUAL

    (GAM)
    For National Government Agencies
    Volume II
    Accounting Books, Registries, Records, Forms and Reports

    Table of Contents
    Appendix No.

    Title

    Page No.

    1
    2
    3
    4
    5
    6
    7
    7-A

    General Journal
    Cash Receipts Journal
    Cash Disbursements Journal
    Check Disbursements Journal
    General Ledgers
    Subsidiary Ledgers
    Registry of Revenue and Other Receipts Summary
    Registry of Revenue and Other Receipts Regular Agency
    and Foreign Assisted Projects Fund
    Registry of Revenue and Other Receipts Special Account
    Locally Funded/Domestic Grants Fund and Special
    Account Foreign Assisted/Foreign Grants Fund
    Registry of Revenue and Other Receipts Internally
    Generated Funds (Off-Budgetary Funds Retained
    Income Funds)/Business Related Funds
    Registry of Revenue and Other Receipts Trust Receipts/
    Inter-Agency Transferred Funds
    Registry of Appropriations and Allotments
    Registry of Allotments, Obligations and Disbursements
    Personnel Services
    Registry of Allotments, Obligations and Disbursements
    Maintenance and Other Operating Expenses
    Registry of Allotments, Obligations and Disbursements
    Financial Expenses
    Registry of Allotments, Obligations and Disbursements
    Capital Outlays
    Registry of Budget, Utilization and Disbursements
    Personnel Services
    Registry of Budget, Utilization and Disbursements
    Maintenance and Other Operating Expenses
    Registry of Budget, Utilization and Disbursements
    Financial Expenses
    Registry of Budget, Utilization and Disbursements Capital
    Outlays
    Obligation Request and Status
    Notice of Obligation Request and Status Adjustment
    Report of Advice to Debit Account Issued
    Budget Utilization Request and Status
    Notice of Budget Utilization Request and Status Adjustment

    1
    3
    5
    7
    9
    11
    13

    7-B

    7-C

    7-D
    8
    9-A
    9-B
    9-C
    9-D
    10-A
    10-B
    10-C
    10-D
    11
    12
    13
    14
    15

    15

    17

    19
    21
    23-24
    26
    28
    30
    32
    34
    36
    38
    40
    42
    44
    46
    48
    50

    Appendix No.

    Title

    Page No.

    16
    17

    Quarterly Physical Report of Operation BAR No.1


    Statement of Appropriations, Allotments, Obligations,
    Disbursements and Balances FAR No.1
    Summary of Appropriations, Allotments, Obligations,
    Disbursements and Balances by Object of Expenditures
    FAR No.1-A
    List of Allotments and Sub-Allotments FAR No. 1-B
    Statement of Approved Budget, Utilizations, Disbursements
    and Balances FAR No. 2
    Summary of Approved Budget, Utilizations, Disbursements
    and Balances by Object of Expenditures FAR No. 2-A
    Aging of Due and Demandable Obligations FAR No. 3
    Monthly Report of Disbursements FAR No. 4
    Quarterly Report of Revenue and Other Receipts FAR
    No. 5
    Notice of Dishonored Checks
    Report of Collection and Deposit
    Cash Receipts Register
    Order of Payment
    Cash Receipts Record
    Registry of Allotments and Notice of Cash Allocation
    Registry of Allotment and Notice of Transfer of Allocation
    Disbursement Vouchers
    Payroll
    Check and Advices to Debit Account Disbursements
    Record
    Report of Checks Issued
    Journal Entry Voucher
    Cash in Bank Register
    Index of Payments
    Advice of Checks Issued and Cancelled
    Cash Disbursements Record
    Report of Cash Disbursements
    List of Due and Demandable Accounts Payable Authority
    to Debit Accounts
    Cash Disbursements Register
    Liquidation Report
    Itinerary of Travel
    Reimbursement Expense Receipt
    Certificate of Travel Completed
    Petty Cash Vouchers
    Report on Paid Petty Cash Vouchers
    Petty Cash Fund Record
    Petty Cash Fund Register
    Advice to Debit Account Disbursement Journal
    Summary of List of Due and Demandable Accounts
    Payable-Advice to Debit Accounts Issued and Invalidated
    Advice to Debit Account Entries
    Schedule of Accounts Payable
    Schedule of Accounts Receivable

    52

    18

    19
    20
    21
    22
    23
    24
    25
    26
    27
    28
    29
    30
    31
    32
    33
    34
    35
    36
    37
    38
    39
    40
    41
    42
    43
    44
    45
    46
    47
    48
    49
    50
    51
    52
    53

    54
    55

    54-55

    58-59
    62
    64
    67-68
    71
    73
    75
    77
    78
    81
    84
    86
    88
    90
    92
    94
    96
    98
    100
    102
    104
    106-107
    110
    112
    114
    117
    119
    121
    123
    125
    127
    129
    131
    133
    135

    137
    139
    141

    Appendix No.

    Title

    Page No.

    56
    57
    58
    59
    60
    61
    62
    63
    64
    65
    66
    67
    68
    69
    70
    71
    72
    72-A
    73

    Registry of Accounts Written-Off


    Supplies Ledger Card
    Stock Card
    Inventory Custodian Slip
    Purchase Request
    Purchase Order
    Inspection and Acceptance Report
    Requisition and Issue Slip
    Report of Supplies and Materials Issued
    Waste Materials Report
    Report on the Physical Count of Inventories
    Report of Accountability for Accountable Forms
    Investment Property Ledger Card
    Property Card
    Property, Plant and Equipment Ledger Card
    Property Acknowledgement Receipt
    Registry of Heritage Assets
    Registry of Heritage Assets Summary
    Report on the Physical Count of Property, Plant and
    Equipment
    Inventory and Inspection Report of Unserviceable Property
    Report of Lost, Stolen, Damaged, Destroyed Property
    Property Transfer Report
    Construction in Progress Ledger Card
    Biological Assets Property Card
    Quarterly Report of Biological Assets
    Bank Reconciliation Statement MDS accounts
    Bank Reconciliation Statement AGDB accounts

    143
    145
    147
    149
    151
    153
    155
    157
    159
    161
    163
    165
    167
    169
    171
    173
    175
    177

    74
    75
    76
    77
    78
    79
    80
    81

    179
    181
    184
    187
    189
    191
    193
    195
    196

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