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    Check Disbursements Journal (CKDJ)

    Uploaded by

    KristineMarzan
    The document provides instructions for completing a Check Disbursements Journal (CkDJ). The CkDJ is used to record checks issued each month and post payments to the appropriate general ledger accounts. It includes details like the LGU name, month, check numbers, payees, account codes, amounts, and a recapitulation section to summarize debits and credits. Sheets are started each month, footed and balanced, with totals carried to the next sheet. Posting to the general ledger is done from the CkDJ. Each sheet requires certification by the Chief Accountant.

    Copyright:

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

    Check Disbursements Journal (CKDJ)

    Uploaded by

    KristineMarzan
    42 views1 page
    The document provides instructions for completing a Check Disbursements Journal (CkDJ). The CkDJ is used to record checks issued each month and post payments to the appropriate general ledger accounts. It includes details like the LGU name, month, check numbers, payees, account codes, amounts, and a recapitulation section to summarize debits and credits. Sheets are started each month, footed and balanced, with totals carried to the next sheet. Posting to the general ledger is done from the CkDJ. Each sheet requires certification by the Chief Accountant.

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    A-03_CkDJ.doc

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    The document provides instructions for completing a Check Disbursements Journal (CkDJ). The CkDJ is used to record checks issued each month and post payments to the appropriate general ledger accounts. It includes details like the LGU name, month, check numbers, payees, account codes, amounts, and a recapitulation section to summarize debits and credits. Sheets are started each month, footed and balanced, with totals carried to the next sheet. Posting to the general ledger is done from the CkDJ. 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
    42 views1 page

    Check Disbursements Journal (CKDJ)

    Uploaded by

    KristineMarzan
    The document provides instructions for completing a Check Disbursements Journal (CkDJ). The CkDJ is used to record checks issued each month and post payments to the appropriate general ledger accounts. It includes details like the LGU name, month, check numbers, payees, account codes, amounts, and a recapitulation section to summarize debits and credits. Sheets are started each month, footed and balanced, with totals carried to the next sheet. Posting to the general ledger is done from the CkDJ. 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
    of 1

    CHECK DISBURSEMENTS JOURNAL (CkDJ)

    INSTRUCTIONS

    A. This journal shall be accomplished as follows:

    1. LGU - name of the province/city/municipality


    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. Bank Name/Account No. – name of the bank and the account number
    5. Date - date of the checks issued
    6. RCI/Check No. – Report of Check Issued or Check number
    7. JEV No. – assigned JEV number
    8. Name of Payee – name of the payee
    9. Credit columns – account code covered by the payment such as 110, 112
    etc. and amount of checks issued
    10. Debit columns – account code and amount of expenses and other recurring
    paid
    11. Sundry Account Code – account code for which no column has been
    provided
    1. Sundry P – check mark (√) to indicate completion of posting in the
    appropriate GL account
    12. Sundry Amount (Debit) - amount debited to the account
    13. Sundry Amount (Credit) - amount being credited to the account
    B. The sundry columns shall be summarized/recapitulated using the format below:

    Recapitulation:

    Amount
    Account Code 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, it 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”

    21

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