TRAINING ON BARANGAY FINANCIAL MANAGEMENT (BFM)
SESSION TITLE
AS PER SUBMITTED TOPICAL OUTLINE
COMPACT DISC FOR COA PERSONNEL (3-Day)
Session 1.1:
1. OVERVIEW OF THE
Overview of the Barangay
BARANGAY GOVERNMENT
Government
Session 1.2:
2. FUNDAMENTAL AND BASIC Fundamental and Basic
ACCOUNTING PRINCIPLES Accounting Principles Affecting
the Barangay
3. BARANGAY ACCOUNTING Session 1.3:
PLAN The Barangay Accounting Plan
Session 1.4:
4. CHART OF ACCOUNTS AND
The Barangay Chart of Accounts
PPSAS IMPLEMENTATION
and the PPSAS Application
Session 1.5:
5. APPROPRIATION, RECORDING
The Barangay Appropriation,
AND REPORTING
Recording and Reporting
Session 2.1:
6. SOURCES OF FUNDS,
The Barangay Sources of Funds,
COLLECTION AND
Collection and Reporting
REPORTING
Process
Session 2.2:
7. OBLIGATION AND
The Barangay Obligation and
DISBURSEMENT
Disbursement Process
Session 3.1:
8. INVENTORIES, PPE AND The Barangay Inventories,
BIOLOGICAL ASSET Investment Property, PPE and
Biological Asset
Session 3.2:
9. MISCELLANEOUS
The Barangay Miscellaneous
TRANSACTIONS
Transactions
Session 3.3:
10. THE BARANGAY FINANCIAL
The Barangay Financial
STATEMENTS AND REPORTS
Statements and Reports
* Same session title but different session numbering
Prepared by: Reviewed by:
GINA P. ERANDIO
Training Specialist IV/Section Chief State Auditor V, Service Chief
Design and Development Section, TDDS
FOR AGENCY PERSONNEL (5-Day)
Session 1.1:
Overview of the Barangay
Government
Session 1.2:
Fundamental and Basic
Accounting Principles Affecting
the Barangay
Session 1.3:
The Barangay Accounting Plan
Session 1.4:
The Barangay Chart of Accounts
and the PPSAS Application
Session 1.5:
The Barangay Appropriation,
Recording and Reporting
Session 2.1:
The Barangay Sources of Funds,
Collection and Reporting Process
Session 3.1:
The Barangay Obligation and
Disbursement Process
Session 4.1:
The Barangay Inventories,
Investment Property, PPE and
Biological Asset
Session 5.1:
The Barangay Miscellaneous
Transactions
Session 5.2:
The Barangay Financial
Statements and Reports
REBECCA SF. DEL ROSARIO
TDDS, PDO-PIDS
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 INVENTORY OF COURSEWARE
TRAINING ON BARANGAY FINANCIAL MANAGEMENT (BFM)

AS PER SUBMITTED COMPACT DISC

NO. COURSEWARE COMPONENT NUMBER OF PAGES
1. OVERVIEW OF THE BARANGAY GOVERNMENT
1. Session-at-a-Glance 1 1 page
2. Instructor’s Guide 1 10 pages
3. Power Points / Slides 1 33 slides
4. Exercise 1 (Slides) 10 slides
5. Suggested Solution to Exercise 1 1 page
2. FUNDAMENTAL AND BASIC ACCOUNTING PRINCIPLES
1. Session-at-a-Glance 2 1 page
2. Instructor’s Guide 2 13 pages
3. Power Points / Slides 2 30 slides
4. Exercise 2 (Slides) 16 slides
5. Suggested Solution 2 1 page
3. BARANGAY ACCOUNTING PLAN
1. Session-at-a-Glance 3 1 page
2. Instructor’s Guide 3 6 pages
3. Power Points / Slides 3 14 slides
4. Exercise 1 (Slides) 10 slides
5. Suggested Solution to Exercise 3 1 page
4. CHART OF ACCOUNTS AND PPSAS IMPLEMENTATION
1. Session-at-a-Glance 4 2 pages
2. Instructor’s Guide 4 5 pages
3. Power Points / Slides 4 16 slides
4. Exercise 4 1 page
5. Suggested Solution 4 1 page
5. APPROPRIATION, RECORDING AND REPORTING
1. Session-at-a-Glance 5 2 pages
2. Instructor’s Guide 5 9 pages
3. Power Points / Slides 5 17 slides
4. Exercise 5-1 1 page
5. Exercise 5-2 10 pages
6 Exercise 5-3 5 pages
7 Exercise 5-4 2 pages

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 AS PER SUBMITTED COMPACT DISC
NO. COURSEWARE COMPONENT NUMBER OF PAGES
8. Suggested Solution 5-1 1 page
9. Suggested Solution 5-2 2 pages
10. Suggested Solution 5-3 7 pages
11. Suggested Solution 5-4 1 page
6. SOURCES OF FUNDS, COLLECTION AND REPORTING
1. Session-at-a-Glance 6 1 page
2. Instructor’s Guide 6 9 pages
3. Power Points / Slides 6 37 slides
4. Exercises 6-1 1 page
5. Exercise 6-2 7 pages
6. Exercise 6-3 8 pages
7. Suggested Solution 6-1 1 page
8. Suggested Solution 6-2 5 pages
9. Suggested Solution 6-3 8 pages
10. Handout-DOF Office Order#001-2015 6 pages
7. OBLIGATION AND DISBURSEMENT
1. Session-at-a-Glance 7 2 pages
2. Instructor’s Guide 7 5 pages
3. Power Points / Slides 7 17 slides
4. Exercise 7-1 6 pages
5. Exercise 7-2 2 pages
6. Suggested Solution 7-1 10 pages
7 Suggested Solution 7-2 2 pages
8. INVENTORIES, PPE AND BIOLOGICAL ASSET
1. Session-at-a-Glance 8 2 pages

2. Instructor’s Guide 8 8 pages

3. Power Points / Slides 8 40 slides

4. Exercise 8-1 2 pages

5. Exercise 8-2 12 pages

6. Suggested Solution 8-1 1 page

7. Suggested Solution 8-2 8 pages

9. MISCELLANEOUS TRANSACTIONS
1. Session-at-a-Glance 9 1 page

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 AS PER SUBMITTED COMPACT DISC
NO. COURSEWARE COMPONENT NUMBER OF PAGES
2. Instructor’s Guide 9 3 pages
3. Power Points / Slides 9 12 slides
4. Exercise 9 2 pages
5. Suggested Solution 9 2 pages
10. THE BARANGAY FINANCIAL STATEMENTS AND REPORTS
1. Session-at-a-Glance 10 1 page
2. Instructor’s Guide 10 7 pages
3. Power Points / Slides 10 25 slides
4. Exercise 10-1 2 pages
5. Exercise 10-2 2 pages
6. Suggested Solution 10-1 1 page
7. Suggested Solution 10-2 3 pages

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