JOURNAL ENTRY VOUCHER

(JEV)
INSTRUCTIONS
A. This form shall be used to record all transactions of the NGAs, whether cash receipts, cash
disbursements or non-cash transactions. Accounting journal entries shall be reflected therein and
it shall serve as the basis for recording in the books of accounts.
B. This form shall be accomplished as follows:
1. Entity Name name of the agency/entity
2. Fund Cluster the fund cluster name/code in accordance with the UACS
3. JEV No. JEV number assigned by the Accounting Division/Unit. The numbering shall be
as follows:
000000 00 0000
Serial Number (one series per year)
Month
Year
Fund Cluster Code

4.
5.
6.
7.
8.
9.
10.
11.
12.

Date date of the JEV preparation

Responsibility Center code assigned to the cost/responsibility center
Accounts and Explanation account titles and brief explanations of the transactions
UACS Object Code object code in accordance with the UACS
P put a check mark to indicate posting to the Special/General Journal
Debit total amount debited
Credit total amount credited
Prepared by: name and signature of the person who prepared the JEV
Certified Correct: name and signature of the Head of the Accounting Division/Unit
certifying to the correctness of the entries in the JEV.

C. It shall be prepared in two (2) copies by the Accounting Division/Unit based on the transaction
documents presented and distributed as follows:
Original

Copy 2

submitted to the COA Auditor together with the supporting

documents after recording in the journals for post audit
retained by the Accounting Division/Unit for file

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