Equipment Ledger Card

ANNEX D BOOKS OF ACCOUNTS Forms

Annex

Journals

Cash Receipts Journal Cash Disbursements Journal Check Disbursements Journal General Journal Ledgers General Ledger Subsidiary Ledgers Cash Receivables Inventories Investments Fixed Assets Construction in Progress Liabilities

D-1 D-2 D-3 D-4

D-5 D-6 D-6.1 D-6.1 D-6.2 D-6.3 D-6.4 D-6.5 D-6.1

ANNEX D-1

CASH RECEIPTS JOURNAL Agency : __________________________ Month : __________________________ COLLECTIONS DEBIT Date

JEV No.

Payor

C R E D I T

Sheet No. ______ DEPOSITS DEBIT

SUNDRY

CREDIT Account Code

PR

Amount Debit

Credit

ANNEX D-2

CASH DISBURSEMENTS JOURNAL Agency : _____________________________ Month:

_________________________________,20_____ Sheet No.:

Ref./ DATE

RDV

CREDIT Accountable Officer

DEBIT

SUNDRY COLUMN

JEV No.

Account

No.

Code

Certified Correct:

Accountant Date

PR

Amount Debit

Credit

ANNEX D-3

CHECK DISBURSEMENTS JOURNAL Agency :___________________________ Month: ____________________,20_____ Sheet No. : Bank/ Account No.: Check DATE

No./

CREDIT Payee

DEBIT

SUNDRY COLUMN

JEV No.

Account

Series

Code

Certified Correct:

Accountant Date

PR

Amount Debit

Credit

Appendix 8

PROPERTY, PLANT AND EQUIPMENT LEDGER CARD _______________________________________________ Agency Account Code:

Propery, Plant and Equipment:

Est. Useful Life:

Description:

Rate of Depreciation:

R e c e i p t Date

Reference

Qty.

Unit Cost

Total Cost

For Accounting Office Use AO 514-02

29

Accumulated

Transfers/

Depreciation

Adjustment

Balance