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Journal Entry Voucher for Barangays

The document outlines the structure and instructions for completing a Journal Entry Voucher (JEV) for barangay accounting. It includes details on how to fill in various sections such as account titles, amounts, and approvals, as well as the purpose of the JEV for recording non-cash financial transactions. Additionally, it specifies the distribution of copies for auditing and record-keeping purposes.

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Ryan Villanueva
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93 views2 pages

Journal Entry Voucher for Barangays

The document outlines the structure and instructions for completing a Journal Entry Voucher (JEV) for barangay accounting. It includes details on how to fill in various sections such as account titles, amounts, and approvals, as well as the purpose of the JEV for recording non-cash financial transactions. Additionally, it specifies the distribution of copies for auditing and record-keeping purposes.

Uploaded by

Ryan Villanueva
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd

Annex 5

JOURNAL ENTRY VOUCHER


No. _______
Barangay, City/Municipality, Province Date:_______

ACCOUNTING ENTRIES
Accounts and Account A m o u n t
Account Title Ref.
Explanation Code Debit Credit

Total

Prepared by: Approved by:

_____________________ ___________________________
Barangay Bookkeeper City/Municipal Accountant

Date:________ Date: __________

JOURNAL ENTRY VOUCHER (JEV)


(For Barangay Books of Accounts)
Annex 5

INSTRUCTIONS

A. This form shall be accomplished as follows:

1. Barangay, City/Municipality, Province – name of the barangay and the


city/municipal, province where the barangay is situated
2. No. – assigned JEV number which is as follows:

00 – 00 – 0000
- Serial No. (One series per year)
- Month of Issue
- Year of Issue

3. Date – date the JEV was prepared


4. Accounts and Explanation – account titles and brief explanations of the
transactions
5. Account Code – account code used in accordance with the Chart of Accounts for
barangays
6. Ref. – reference documents used as basis for the preparation of the JEV like IAR,
unpaid DV, other reports, etc.
7. Debit – amount debited
8. Credit – amount credited
9. Total – total amount debited and credited
10. Prepared by – name and signature of the Barangay Bookkeeper, and date of
preparation
11. Approved by – name and signature of the City/Municipal Accountant and date of
approval

B. It shall be prepared by the Accounting Unit to record all non-cash financial transactions
of the barangay including journal and closing entries.

C. It shall be prepared in two copies based on the transaction documents presented and
distributed as follows:

Original - Submitted to the COA Auditor together with the


supporting documents
2nd copy - Retained by the Accounting Unit for file by nature of
transaction

D. Accounting journal entries shall be reflected therein and it shall serve as the basis for
recording the transaction in the General Journal.

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