Practice Set Answer

8/4/2019 Practice Set Answer

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Republic of the Philippines

Department of DBP

Regional Office No. XVI, Marunong City

DISBURSEMENT VOUCHER

No.: 08 -12 01

Date: December 04, 2008

Mode of

Payment: MDS Check Commercial Check ADA Others

Payee: Mrs. Ena Money

TIN/Employee No. OR/BUR No.

Address:Responsibility Center

Office/Unit/Project Code:

EXPLANATION AMOUNT

Establishment of petty cash fund P 20,000.00

P 20 000 00


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Department of DBP



No.: 08 -12 02


Mode of


Payee: GSIS




EXPLANATION AMOUNT

Comprehensive insurance of vehicle P 40,000.00

P 40 000 00


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Department of DBP



No.: 08 -12 03


Mode of






EXPLANATION AMOUNT

Net salaries for December 1-15, 2008 P 180,300.00

P 180 300 00


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Department of DBP



No.: 08 -12 03


Mode of






EXPLANATION AMOUNT

Net salaries for December 1-15, 2008 P 180,300.00

P 180 300 00


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Department of DBP



No.: 08 -12 04


Mode of


Payee: Leo Shell Service Center




EXPLANATION AMOUNT

Payment fuel, oil & lubricants P 4,000.00

P 4 000 00


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Department of DBP



No.: 08 -12 05


Mode of


Payee: Mr. Lito Freeman




EXPLANATION AMOUNT

Cash advance for travelling to Cebu City P 15,600.00

P 15 600 00


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Department of DBP



No.: 08 -12 06


Mode of


Payee: ACER Philippines




EXPLANATION AMOUNT

Payment for the purchase of computer & software P 160,000.00

P 160 000 00


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Department of DBP



No.: 08 -12 07


Mode of


Payee: National Bookstore




EXPLANATION AMOUNT

Replacement of cancelled check issued for thepurchase of office supplies P 11,000.00

P 11 000 00


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Department of DBP



No.: 08 -12 08


Mode of


Payee: SAADO




EXPLANATION AMOUNT

Seminar fee of 2 personnel P 12,000.00

P 12 000 00


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Department of DBP



No.: 08 -12 09


Mode of


Payee: Best Auto Supply




EXPLANATION AMOUNT

Payment for the purchase of tires P 10,000.00

P 10 000 00


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Department of DBP



No.: 08 -12 10


Mode of


Payee: National Bookstore




EXPLANATION AMOUNT

Purchase of office supplies P 26,000.00

P 26 000 00


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Department of DBP



No.: 08 -12 11


Mode of






EXPLANATION AMOUNT

Cash advance for salaries & wages ( Dec. 16-31,

2008)

P 180,300.00

P 180 300 00


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Department of DBP



No.: 08 -12 12


Mode of


Payee: LMWD




EXPLANATION AMOUNT

Payment for water bill P 20,900.00

P 20 900 00


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Department of DBP



No.: 08 -12 13


Mode of


Payee: LEYECO




EXPLANATION AMOUNT

Payment for electric bill P 51,510.00

P 51 510 00


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Department of DBPRegional Office No. XVI, Marunong City


No.: 08 -12 14


Mode of


Payee: EVTELCOTIN/Employee No. OR/BUR No.

Address:

Responsibility Center


EXPLANATION AMOUNT

Payment for telephone bill P 30,460.00


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Department of DBP



No.: 08 -12 15


Mode of


Payee: Bureau of Internal Revenue




EXPLANATION AMOUNT

Remittance of withholding tax P 17,400.00

P 17 400 00


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Department of DBP



No.: 08 -12 16


Mode of


Payee: GSIS




EXPLANATION AMOUNT

Employee & loan remittance P 115,000.00

P 115 000 00


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Department of DBP



No.: 08 -12 17


Mode of


Payee: GSIS




EXPLANATION AMOUNT

Government contribution P 60,000.00

P 60 000 00


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Department of DBP



No.: 08 -12 18


Mode of


Payee: PHILHEALTH




EXPLANATION AMOUNT


P 3 000 00


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Department of DBP



No.: 08 -12 19


Mode of


Payee: PHILHEALTH




EXPLANATION AMOUNT


P 3 000 00


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Department of DBP



No.: 08 -12 20


Mode of


Payee: PAG - IBIG




EXPLANATION AMOUNT


P 4 000 00


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Department of DBP



No.: 08 -12 21


Mode of


Payee: PAG - IBIG




EXPLANATION AMOUNT


P 4 000 00


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Department of DBP



No.: 08 -12 22


Mode of






EXPLANATION AMOUNT

Replenishment of petty cash fund P 13,530.00

P 13 530 00


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Department of DBP



No.: 08 -12 23


Mode of


Payee: DPWH




EXPLANATION AMOUNT

Payyment for advance rental for 2 months P 40,000.00

P 40 000 00


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Department of DBP



No.: 08 -12 24


Mode of


Payee: Mr. Marcelo N. Anagap




EXPLANATION AMOUNT

Retirement gratuity P 500,000.00

P 500 000 00


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Department of DBP



No.: 08 -12 25


Mode of


Payee: Land Bank of the Philippines




EXPLANATION AMOUNT

Bank charges P 1,500.00

P 1 500 00


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CHECK DISBURSEMENT RECORD

CASH DISBURSEMENT RECORD

ITINERARY OF TRAVEL

PETTY CASH VOUCHER

CHECK DISBURSEMENT RECORDDepartment of DBP

Regional Office NO XVI Marunong City


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Regional Office NO. XVI, Marunong City

Period Covered: Dec. 1-30, 2008 Report No. 1

Mrs. Ena Money_

Accountable Officer

__Disbursing Officer__

Official Designation

__________________

Station

Date

Check

Name of Payee Nature of PaymentNCA Received/Deposit

madeCheck Issued

Bank/ NCABalanceNumber

DateReleased

Dec 3 Receipt of NCA 176-01 1,700,000.00 1,700,000.00

4 3200101 12-04-08 Ena Money Petty Cash Fund 20,000.00 1,680,000.00

8 3200102 12-08-08 GSIS Comprehensive Insurance of Vehicle 40,000.00 1,640,000.0011 3200103 12-11-08 Ena Money Salaries and Wages for Dec 31 180,300.00 1,454,000.00

13 3200104 12-13-08 Leo Shell Service Center Purchase of Fuel 4,000.00 1,455,700.00

17 3200105 12-17-08 Lito Freemen Cash Allowance for travel to Cebu 15,600.00 1,440,100.00

18 3200106 12-18-08 ACER Philippines Purchase of Computer software 160,000.00 1,280,100.00

19 Receipt of SARO- NCA No.176-02 500,000.00 1,780,100.00

20 Receipt of SARO- NCA No. 176-03 11,000.00 1,791,100.00

20 3200107 12-20-08 National Bookstore Replacement of cancelled check 11,000.00 1,780,100.00

20 3200108 12-20-08 SAADO Seminar fee 12,000.00 1,768,100.00

23 3200109 12-20-08 Best Auto Supply Purchase of tires 10,000.00 1,758,100.00

23 3200110 12-23-08 National Bookstore Purchase of office supplies 26,000.00 1,732,100.00

26 3200111 12-23-08 Ena Money Net Salaries & Wages-Dec.16-31,2008 180,300.00 1,551,800.00

26 3200112 12-26-08 LMWD Payment of Water Bill 20,900.00 1,530,900.00

27 3200113 12-26-08 LEYECO Payment of Electric Bill 51,510.00 1,479,390.00

27 3200114 12-27-08 EVTELCO Payment of Telephone-Landline 30,460.00 1,448,930.00

27 3200115 12-27-08 Bureau Of Internal Revenue Withholding tax 17,400.00 1,431,530.00

30 3200116 12-27-08 GSIS Employee and Loan remittance 115,000.00 1,316,530.00

30 3200117 12-30-08 GSIS Govt. Contribution 60,000.00 1,256,530.00

30 3200118 12-30-08 PHILHEALTH Employee Share 3,000.00 1,253,530.00

30 3200119 12-30-08 PHILHEALTH Govt Contribution 3,000.00 1250,530.00

30 3200120 12-30-08 PAG-IBIG Employee Share 4,000.00 1,246,530.00

30 3200121 12-30-08 PAG-IBIG Govt Contribution 4,000.00 1,242,530.00

30 3200122 12-30-08 Ena Money Replenishment of Petty Cash Fund 13,530.00 1,229,000.00

30 3200123 12-30-08 DPWH Advance rental for 2 months 40,000.00 1,189,000.00

30 3200124 12-30-08 Marcelo N. Anagap Retirement Gratuity 500,000.00 689,000.00

30 3200125 12-30-08 Land Bank of the Philippines Bank Charges 1,500.00 687,500.00

CERTIFICATION

I hereby certify that the foregoing is a correct and complete record of all Check issued made by me in my capacity as ___ collecting & disbursing officer__ of Department of DBP Regional Office

No. XVI During the period from __Dec. 1, 2008__to __Dec.30, 2008__inclusive, as indicated in the corresponding columns.

Mrs. Ena Money___

Name & Signature

December 30,2008_Date



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Department of DBP


Mrs. Ena Money_

Accountable Officer

__Disbursing Officer__

Official Designation

__________________

Station

Date Reference/

Payroll

No./ DV

No.

Name of Payee Nature of Payment Cash Advance

Received

Disbursement Cash Advance

Balance

12-11-08 08-12-03 Mrs. Ena Money Cash Payroll Fund P 180,300 00

P 180,300 00

12-15-08 180,300 0

0

- 0 -

12-26-08 08-12-11 Mrs. Ena Money Cash - Payroll Fund 180,300 0

0

180,300 00

12-30-08 180,300 0

0

- 0 -

CERTIFICATION

I hereby certify that the foregoing is a correct and complete record of all cash advances for received and disbursements made made by me in my capacity as

_collecting & disbursing officer__ of Department of DBP Regional Office No. XVI During the period from __Dec. 1, 2008__to __Dec.30, 2008__inclusive, as

indicated in the corresponding columns.

Mrs. Ena Money___

Name & Signature

December 30,2008_

Date


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REPORT OF CHECK ISSUED

Department of DBP


Period Covered: December 1-30, 2008 Report No. 1

Bank Name/Account No. Sheet No. 1

Check DV No./

Payroll

Responsibility

Center Code

Payee Nature of Payment Amount

Date No.

Dec . 4 3200101 08-12-01 Mrs. Ena Money Establishment of petty cash fund P 20,000 00

8 3200102 08-12-02 GSIS Comprehensive insurance of vehicle 40,000 00

11 3200103 08-12-03 MRS. Ena Money Net salaries & wages, Dec. 1-15, 2008 180,300 00

13 3200104 08-12-04 LEO Shell Service Center Fuel, Oil & Lubricants 4,000 00

17 3200105 08-12-05 Lito Freemen Cash advance for travel to Cebu 15,600 0018 3200106 08-12-06 ACER Philippines Purchase of computer & software 160,000 00

20 3200107 08-12-07 National Bookstore Replacement of cancelled check 11,000 00

20 3200108 08-12-08 SAADO Seminar fee 12,000 00

23 3200109 08-12-09 Best Auto Supply Purchase of tires 10,000 00

23 3200110 08-12-10 National Bookstore Purchase of office supplies 26,000 00

26 3200111 08-12-11 Ena Money Net Salaries & Wages-Dec.16-31,2008 180,300 00

26 3200112 08-12-12 LMWD Payment of Water Bill 20,900 00

27 3200113 08-12-13 LEYECO Payment of Electric Bill 51,510 00

27 3200114 08-12-14 EVTELCO Payment of Telephone-Landline 30,460 00

27 3200115 08-12-15 Bureau Of Internal Revenue Withholding tax 17,400 00

30 3200116 08-12-16 GSIS Employee and Loan remittance 115,000 00

30 3200117 08-12-17 GSIS Govt. Contribution 60,000 00

30 3200118 08-12-18 PHILHEALTH Employee Share 3,000 00

30 3200119 08-12-19 PHILHEALTH Govt Contribution 3,000 00

30 3200120 18-12-20 PAG-IBIG Employee Share 4,000 0030 3200121 08-12-21 PAG-IBIG Govt Contribution 4,000 00

30 3200122 08-12-22 Ena Money Replenishment of Petty Cash Fund 13,530 00

30 3200123 08-12-23 DPWH Advance rental for 2 months 40,000 00

30 3200124 08-12-24 Marcelo N. Anagap Retirement Gratuity 500,000.00 00

30 3200125 08-12-25 Land Bank of the Philippines Bank Charges 1,500.00 00

CERTIFICATION

I hereby certify that this Report of Checks Issued in _2_ sheet(s) is a Full,true and correct statement of all checks released by me in my payment for obligations for the period stated and shown in the

attached disbursement voucher.

(Sgd.) Mrs. Ena Money December 30,2008

Disbursing Officer Date


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Department of DBP


Date: Decem

ITINERARY OF TRAVEL

Name: Mr. Lito Freeman

Position: Employee_ Monthly Salary: ______Official Station: Department of DBP, Regional Office No. XVI

Purpose of Travel: Seminar

DATE PLACES TO BE

VISITED

TIME MEANS OF

TRANSPORTATION

ALLOWABLE EXPENSES TOTAL

AMOUNTDEPARTURE ARRIVAL TRANSPO PER DIEMS

12-18-08 Departure to Cebu 7:00 A.M. 8:00 A.M. Airplane P 5,200.00 P 800.00 P 6,000.00

12-19-08 Still in Cebu Taxi 400.00 800.00 1,200.00



12-22-08 Arrival in Marunong 1:00 P.M. 2:00 P. M. Airplane 5,200 800.00 6,000.00

TOTAL P 15,600.00

I CERTIFY THAT: (a) I have reviewed the foregoing Prepared by: Itinerary, (b) the necessary to the services,

(c) the period covered is reasonable, (d) the expenses Mr. Lito Freeman

Claimed are proper.

Approved by:

(Sgd.) Mrs. Ena Money______ Mr. Doroteo Model

Supervisor


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PETTY CASH VOUCHER

Department of DBP


No.:

08 - 12 - 01

Date:

December 09, 2008Payee/Office: GOODWILL________ _______

Address : Marunong City_____________

Responsibility Center Code:

I. To be filled up upon request II. To be filled up upon liquidation

Particulars

Emergency purchase of officesupplies

Amount

P 4,700.00 Total Amount Granted: _P 4,700.00_

Total Amount Paid Per OR No.: ___4,700.00_Amount Refunded/(Reimbursed):____- 0 -___

A Requested by:

_____Mr. Arjay Freeman_____

Name of Requestor

Approved by:

______ Winda Makadiyos______

Immediate Supervisor

C

Received Refund

Reimbursement Paid

____Mrs.Ena Money____

Petty Cash Custodian


33/38

PETTY CASH VOUCHER

Department of DBP


No.:08 - 12 - 02


Payee/Office: Best Auto Supply________ ___




Particulars

Purchase of spare parts

Amount

P 3,280.00 Total Amount Granted: _P 3,280.00

Total Amount Paid Per OR No.: ___3,280.00Amount Refunded/(Reimbursed): _____- 0 -__

A Requested by:


Name of Requestor

Approved by:

Winda Makadiyos

C

Received Refund

Reimbursement Paid

Mrs Ena Money


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PETTY CASH VOUCHER

Department of DBP


No.:

08 - 12 - 03


Payee/Office: RDL Auto Repair Shop_______




Particulars

Repair of office vehicle

Amount

P 3,750.00 Total Amount Granted: ___P 3,750.

Total Amount Paid Per OR No.: _____3,750.Amount Refunded/(Reimbursed): ______- 0 -_

A Requested by:


Name of Requestor

Approved by:

C

Received Refund

Reimbursement Paid


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PETTY CASH VOUCHER

Department of DBP


No.:

08 - 12 - 04


Payee/Office: Larrys News Stand________ __




Particulars

Payment of newspaper

Amount

P 1,800.00 Total Amount Granted: ___P 1,800.

Total Amount Paid Per OR No.: _____1,800.Amount Refunded/(Reimbursed): ______- 0 -_

A Requested by:


Name of Requestor

Approved by:

C

Received Refund

Reimbursement Paid


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PETTY CASH REPLENISHMENT REPORT

Department of DBP


Period Covered: December 1- 30, 2008 __ Report No.: _08-12-01__

Sheet No.: _____1_____Date Petty CashVoucher No.

Particulars Amount

12-09-08 08-12-01 Emergency purchase of office supplies P 4,700

12-11-08 08-12-02 Purchase of spare parts 3,280

12-16-08 08-12-03 Repair of office vehicles 3,750

12-30-08 08-12-04 Payment of newspaper 1,800

CERTIFICATION

CHECK DISBUSEMENT JOURNAL

D t t f DBP R i l Offi NO XVI


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Department of DBP- Regional Office NO. XVI

December 2008 Sheet No. _______________

Date JEVNo.

RCI/DVNo.

Serial No. ofChecks Name of the

DisbursingOfficer

CREDIT DEBIT

From To106

SUNDRY

104 412 413Acct.

Code

P Amount Acct.

Code

Dec. 4 002 08-12-01 3200101 Ena Money 20,000.00 20,000.00

8 003 08-12-02 3200102 Ena Money 40,000.00 172

11 004 08-12-03 3200103 Ena Money 180,300.00 42313 006 08-12-04 3200104 Ena Money 4,000.00 157

17 008 08-12-05 3200105 Ena Money 15,600.00 766

18 009 08-12-06 3200106 Ena Money 160,000.00 207

20 012 08-12-07 3200107 Ena Money 11,000.00 401

20 013 08-12-08 3200108 Ena Money 12,000.00 767

23 014 08-12-09 3200109 Ena Money 10,000.00 167

23 015 08-12-10 3200110 Ena Money 26,000.00 151

26 016 08-12-11 3200111 Ena Money 180,300.00 423

26 018 08-12-12 3200112 Ena Money 20,900.00 768

27 019 08-12-13 3200113 Ena Money 51,510.00 769

27 020 08-12-14 3200114 Ena Money 30,460.00 773

27 021 08-12-15 3200115 Ena Money 17,400.00 17,400.00

30 022 08-12-16 3200116 Ena Money 115,000.00 115,000.00

30 023 08-12-17 3200117 Ena Money 60,000.00 721

30 024 08-12-18 3200118 Ena Money 3,000.00 3,000.0030 025 08-12-19 3200119 Ena Money 3,000.00 723

30 026 18-12-20 3200120 Ena Money 4,000.00 4,000.00

30 027 08-12-21 3200121 Ena Money 4,000.00 722

30 028 08-12-22 3200122 Ena Money 13,530.00 751

30 029 08-12-23 3200123 Ena Money 40,000.00 814

30 030 08-12-24 3200124 Ena Money 500,000.00 989

30 031 08-12-25 3200125 Ena Money 1,500.00 991

1,523,500.00 20,000.00 17,400.00 122,000.00

CASH DISBUSEMENT JOURNAL

Department of DBP- Regional Office NO. XVI

December 2008 Sheet No


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December 2008 Sheet No. _______

Date JEVNo.

RDNo.

Name of theDisbursing Officer

CREDIT DEBIT

106

SUNDRY

423

SUNDRY

Acct.

Code

P Amount Acct.

Code

P Amount

Dec 11 005 Ena Money 180,300.00 180,300.0026 017 Ena Money 180,300.00 180,300.00

360,000.00 360,000.00

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Practice Set Answer