Annex 1

Journal of Cash Transaction

For the Month of __________

Barangay: _______________________
City/Municipality: _________________ Sheet No: ________
Province: ________________________

Cash – In
Cash in Bank-
Reference Local Income Expenses Sundry Column
LCCA
Date Particular (RCD, Treasury
DV,JEV) Account Account
Debit Credit Debit Credit Debit Credit
TItle Code

Certified Correct:

_______________________ __________________________ _________________

Barangay Bookkeeper Chief Accountant Date
 Annex 1

JOURNAL OF CASH TRANSACTIONS (JCT)

(For Barangay Books of Accounts)

INSTRUCTIONS

A. This journal shall be accomplished as follows:

1. For the Month of – month of the transactions
2. Barangay – name of the barangay
3. City/Municipality – name of city where the barangay is situated
4. Province – name of the province where the barangay/city/municipality is situated
5. Sheet No. – sheet number of the JCT which shall be one series for each year
6. Date – date of the transaction
7. Particular – the nature of transactions and the period covered
8. Reference – the number of the Report of Collections and Deposits, DV No.,
Validated Deposit Slip (date), Liquidation Report No., etc.
9. Cash in Treasury –
a. Debit – amount of collections of the BT per RCD
b. Credit – amount of deposits made by the BT per RCD
10. Cash in Bank-LCCA –
a. Debit – amount of deposits made by the BT per RCD
b. Credit – amount of the check issued per DV
11. Income – indicate the income accounts recurring to the barangay
12. Expenses – indicate the expense accounts recurring to the barangay
13. Sundry Column – for transactions not provided with specific debit or credit
columns
a. Account Title – title of the account per Chart of Accounts for barangay
b. Account Code – the corresponding account code per chart of account
c. Debit – amount to be debited
d. Credit – amount to be credited

B. This journal shall be maintained by the City/Municipal (C/M) Accounting Unit for each
barangay.

C. At the end of the month, total all debit and credit columns.

D. Prepare a recapitulation of the Sundry Columns as follows:

Account Amount
Account Title
Code Debit Credit

E. The journal shall be signed certified correct by the City/Municipal Accountant on every
page.

F. All cash transactions of the barangay (collections and deposits, and expenses paid in
cash) shall be recorded in the JCT.