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NEW GOVERNMENT ACCOUNTING SYSTEM NATIONAL GOVERNMENT AGENCIES General Accounting System Plan MANUAL SYSTEM Particular
Income and Collections Collections/Deposits/ Billing Remittances
Receipt of Allotment
Budgetary Accounts Release of Allotment
Incurrence of Obligation
Payment by Cash
Payment by Checks
Disbursements Payment by ADA
Direct by TRA
Transfer of Direct Payments/ Public Prop. Other Disb. to Registries
BTr DA Source Documents/ Basis
OR
B
DS
ABM/ SARO
SSARO
DV/P C/PO
OP
Reports/Summarizing Documents for Recording
Basis of Recording
Books of Original Entry
DV/P
RCD
JEV
GJ
JEV
10
RA Books CRJ NG Books CJ
ALOBS
RAO
ALOBS
ALOBS
RAO
RAO
DV/P C/SA
RD
RCI/ DV
JEV
JEV
CDJ
IAR TRA
SD
SD
SD
DV ADA
JEV
CkDJ
WA DV/SD
JEV
BTr JEV
JEV
JEV
GJ
RPIS
RPI
Books of Final Entry
F I N A N C I A L
GL R E P O R T I N G
SL
Trial Balance and Supporting Schedules
TB SS
Financial Statements BS SEI SCF
LEGEND: Source Documents ABM - Agency Budget Matrix ADA - Authority to Debit the Account B - Bill BTr DA - BTr Debit Advice BTr JEV - Bureau of the Treasury JEV C - Contract DS - Deposit Slip DV - Disbursement Voucher IAR - Inspection & Acceptance Report
OP - Order of Payment OR - Official Receipt P - Payroll PO - Purchase Order SARO - Special Allotment Release Order SSARO - Sub-Special Allotment Release Order TRA - Tax Remittance Advice WA - Withrawal Application
Books of Original Entry Reports/Summarizing Documents/ Basis for Recording ALOBS - Allotment and Obligation Slip CDJ - Cash Disbursements Journal JEV - Journal Entry Voucher CJ - Cash Journal RAO - Registry of Allotments and ObliCkDJ-Check Disbursements Journal gations depending on the kind of releasesCRJ - Cash Receipts Journal PS, MOOE, CO, FE GJ - General Journal RCD - Report of Collections and Deposits RD - Report of Disbursements RPI-Registry of Public Infrastructures RPIS-Registry of Public Infrastructures Summary
Books of Final Entry
Financial Statements
GL - General Ledger SL - Subsidiary Ledger
BS - Balance Sheet SEI - Statement of Income and Expenses SCF-Statement of Cash Flow
Trial Balance and Supporting Schedules TB - Trial Balance SS - Supporting Schedules