7/26/2019 Appendix 2 - Instructions - CRJ

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ASH RE EIPTS JOURNAL

( RJ)

INSTRUCTIONS

A. This special journal is used to record the RCD/CRReg submitted by the collecting officer/s to the AccountingDivision/Unit. It shall be maintained in the Accounting Division/Unit by fund cluster.

. This journal shall be accomplished as follo!s"

#. Month$ month covered by the journal%. Entity Name$ name of the agency/entity&. Fund Cluster$ the fund cluster name/code in accordance !ith the UAC'(. Sheet No. $ number of sheet of the journal) !hich shall be one series for each year*. Date$ date of recording in the journal+. RCD/CRReg No. Report of Collections and Deposits or Cash Receipts Register number,. JEV No.$ number assigned to the -0. Name of Collecting fficer$ name of the Collecting 1fficer/Cashier

2. Collections!De"it$ amount collected based on the 1Rs issued#3. Collections!Credit Columns$amount of income or other receipts collected per nature of collections/receipts##. Collections!Sundry!#$CS "%ect Code$ the code of the account credited for !hich no column has been

provided#%. Collections!Sundry!& '&osting Reference($ put a chec4 565 mar4 to indicate completion of posting in the

appropriate 78 account#&. Collections!Sundry!$mount$ amount to be credited to the account#(. De)osits!De"it Columns amount deposited based on the validated deposit slip#*. De)osits!Sundry!#$CS "%ect Code $ the code of the account debited for !hich no column has been

provided#+. De)osits!Sundry!& '&osting Reference( $ put a chec4 565 mar4 to indicate completion of posting in the

appropriate 78 account#,. De)osits!Sundry!$mount$ amount to be debited to the account#0. De)osits Credit$amount deposited as deduction from the accountability of the Collecting 1fficer/Cashier

C. The sundry columns shall be summari9ed/recapitulated and shall be sho!n belo! the totals using the formatbelo!"

Recapitulation"

Account Code :Amount

Debit Credit

Total

D. A ne! sheet shall be started at the beginning of each month. ach sheet shall be footed and the totals carriedfor!ard to the ne;t sheet. The succeeding sheet shall start !ith the totals brought for!ard. The totals of the debitand credit columns must be eead of Accounting Division/Unit as follo!s"

(

?Certified Correct"

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Chief Accountant/>ead of AccountingDivision/Unit