Scribd Logo
Upload

Welcome to Scribd!

  • 43 views

    Cash Disbursements Journal (CDJ) : Instructions

    Uploaded by

    RJ Redilla
    The document provides instructions for completing a Cash Disbursements Journal (CDJ). It outlines 14 items to include on each journal entry such as the agency name, month, journal sheet number, date, voucher number, name of disbursing officer, debit and credit columns. It also describes how to summarize debits and credits in a recapitulation section at the end of each month. Postings to the general ledger are made directly from the CDJ. Each journal sheet must be certified by the Chief Accountant once complete.

    Copyright:

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

    Cash Disbursements Journal (CDJ) : Instructions

    Uploaded by

    RJ Redilla
    43 views1 page
    The document provides instructions for completing a Cash Disbursements Journal (CDJ). It outlines 14 items to include on each journal entry such as the agency name, month, journal sheet number, date, voucher number, name of disbursing officer, debit and credit columns. It also describes how to summarize debits and credits in a recapitulation section at the end of each month. Postings to the general ledger are made directly from the CDJ. Each journal sheet must be certified by the Chief Accountant once complete.

    Original Description:

    Owo

    Original Title

    A-05_CDJ

    Copyright

    © © All Rights Reserved

    Available Formats

    DOC, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document provides instructions for completing a Cash Disbursements Journal (CDJ). It outlines 14 items to include on each journal entry such as the agency name, month, journal sheet number, date, voucher number, name of disbursing officer, debit and credit columns. It also describes how to summarize debits and credits in a recapitulation section at the end of each month. Postings to the general ledger are made directly from the CDJ. Each journal sheet must be certified by the Chief Accountant once complete.

    Copyright:

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

    Cash Disbursements Journal (CDJ) : Instructions

    Uploaded by

    RJ Redilla
    The document provides instructions for completing a Cash Disbursements Journal (CDJ). It outlines 14 items to include on each journal entry such as the agency name, month, journal sheet number, date, voucher number, name of disbursing officer, debit and credit columns. It also describes how to summarize debits and credits in a recapitulation section at the end of each month. Postings to the general ledger are made directly from the CDJ. Each journal sheet must be certified by the Chief Accountant once complete.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 1

    CASH DISBURSEMENTS JOURNAL (CDJ)

    INSTRUCTIONS
    A. This journal shall be accomplished as follows:
    1. Agency - name of the agency
    2. Month - month covered by the journal
    3. Sheet No. - number of sheet of the journal, which shall be one series for each year
    4. Date - date of the Journal Entry Voucher (JEV)
    5. JEV No. – assigned JEV number
    6. RD No. – Report of Disbursements number
    7. Name of Disbursing Officer - the name of the Accountable Officer whose report is
    being recorded
    8. Credit columns - amount of cash advance liquidated
    9. Debit columns – amount of expenses and other recurring accounts debited for
    payments made
    10. Sundry Account Code – account code and amount for which no column has been
    provided
    11. Sundry P (Posting Reference) – put a check mark () to indicate completion of
    posting in the appropriate GL account
    12. Sundry Amount (Debit) - amount debited
    13. Sundry Amount (Credit) - amount credited
    B. The sundry columns shall be summarized/recapitulated using the format below:

    Recapitulation:

    Amount
    Account Code P Debit Credit

    Total

    C. 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.
    D. At the end of the month, this journal shall be footed, balanced and ruled. The ruling
    shall be made on the line immediately after the last entry.
    E. Posting to the General Ledger (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

    Designation”

    AO 5-14-02 24

    You might also like