7/26/2019 Appendix 4 - Instructions - CkDJ

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HE K DISBURSEMENTS JOURNAL

( kDJ)

INSTRUCTIONS

A. This special journal is used to record the disbursements through checks made by the Disbursing Officer

in the Accounting Division/Unit. It shall be maintained by fund cluster.

. This journal shall be accomplished as follo!s"

#. Monthmonth covered by the journal

$. Entity Namename of the agency/entity%. Fund Cluster the fund cluster name/code in accordance !ith the UA&'(. Sheet No.number of the sheet !hich shall be one series for each year). Date date of the *+,-. JEV No. assigned *+, number. RCI/DV No. &I/D, number

0. Serial No. of Checs serial number of the checks shall be entered in numerical/chronologicalse1uence

2. Name of Dis!ursin" #fficer name of the Accountable Officer#3. Credit columns account code covered by the payment and amount of checks issued##. Sundry$%&CS #!'ect Code account code for !hich no column has been provided#$. Sundry$( )(ostin" Reference* put a check 45 mark to indicate completion of posting in the

appropriate 67 account#%. Sundry$&mount )Credit* amount credited to the account

#(. De!it columns account code and amount of e8penses and other recurring e8penses paid#). Sundry$%&CS #!'ect Code account code for !hich no column has been provided#-. Sundry$( )(ostin" Reference*9 put a check 45 mark to indicate completion of postings in the

appropriate 67 account#. Sundry$&mount )De!it*amount debited to the account

&. The sundry columns shall be summari:ed/recapitulated using the format belo!"

ecapitulation"

Account&ode

;Amount

Debit &redit

Total

D. A ne! sheet shall be started at the beginning of each month. +ach sheet shall be footed and the totalscarried for!ard to the ne8t sheet. The succeeding sheet shall start !ith the totals brought for!ard. The

totals of the debit and credit columns must be e1ual.

+. At the end of the month< posting to the 67 shall be made directly from this journal. A check 45 mark

immediately underneath the total of the amount columns shall be made to indicate completion ofposting to the 67.

=. +very sheet shall be certified by the &hief Accountant/>ead of Accounting Division/Unit as follo!s"

0

4&ertified &orrect"

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@'ignature over ;rinted ameB&hief Accountant/>ead of Accounting

Division/Unit5