Illustrative Accounting Entries

Case I - Allotment per Approved ABM and SARO released directly to the CO, Bureau and RO, and allotment to OU sub-alloted by RO. Annex B-2
For National Government Agencies with Regional Offices and Operating Units

Central Office/Bureau Regional Office Operating Unit

Particulars Account Account Account
Code Debit Credit Code Debit Credit Code Debit Credit

1.Receipt of Approved ABM/SARO 8-99-000 229,200 8-99-000 42,300

0-90-000 229,200 0-90-000 42,300
Allotment
Class (AC) CO RO
100 P 94,500 P 21,600
200 114,750 17,850
300 19,950 2 ,850
Total P229,200 P 42,300

2. Receipt of NCA from DBM No Entry No Entry

3. Issuance of Letter of Advice 8-81-170 8,500 8-71-170 8,500

of Allotment by RO to OU 0-90-000 (8,500) 0-90-000 8,500

AC Amount
100 - P 5,000
200 - 3,000
300 - 500
Total P 8,500

4. Issuance of FC by RO to OU 8-81-170 7,000 8-70-370 7,000

amounting to 7,000 8-70-707 7,000 8-71-170 7,000

5. Incurrence of obligations by 0-90-000 129,000 0-90-000 24,000 0-90-000 5,950

CO, RO and OU 0-82-000 129,000 0-82-000 24,000 0-82-000 5,950
AC CO RO OU
100 50,000 10,000 3,000
200 70,000 11,650 2,450
300 9,000 2,350 500
Total 129,000 24,000 5,950

Corollary Entry - 8-79-900 9,000 8-79-900 2,350 8-79-000 500

for Equipment 0-94-110 9,000 0-94-110 2,350 0-94-110 500
Illustrative Accounting Entries
Case I - Allotment per Approved ABM and SARO released directly to the CO, Bureau and RO, and allotment to OU sub-alloted by RO. Annex B-2
For National Government Agencies with Regional Offices and Operating Units

Central Office/Bureau Regional Office Operating Unit

Particulars Account Account Account
Code Debit Credit Code Debit Credit Code Debit Credit

6. Liquidation of obligations 0-83-000 72,675 0-83-000 13,388 0-83-000 3,675

by CO, RO and OU 8-70-707 72,675 8-70-707 13,388 8-70-370 3,675

6.1 For supplies and 8-72-700 475 8-72-700 388 8-72-700 575
materials 8-86-700 475 8-86-700 388 8-86-700 575

6.2 For equipment 8-79-100 9,000 8-79-100 2,350 8-79-100 500

8-79-900 9,000 8-79-900 2,350 8-79-900 500

7. Closing Entries

7.1 For Operating Unit

a) Reversion of unobligated 8-71-100 500 8-71-170 (1,500)
allotment - PS 8-81-170 (1,500) 0-90-000 (2,000)
0-90-000 2,000 8-81-100 500
.
b) Retention of unobligated 0-90-000 (550)
allotment - MOOE 8-90-000 550

c) For obligations and 0-82-000 5,950

liquidations 0-83-000 3,675
8-81-400 2,275
7.2 For Regional Office and
Central Office
a) Retention of unobligated 0-90-000 (55,700) 0-90-000 (3,200)
allotment - MOOE and CO 8-90-000 55,700 8-90-000 3,200

b) Reversion of unobligated 8-99-000 (44,500) 8-99-000 (8,600)

PS of RO and CO 0-90-000 (44,500) 0-90-000 (8,600)

c) For obligations and 0-82-000 129,000 0-82-000 24,000

liquidations of CO and 0-83-000 72,675 0-83-000 13,388
RO 8-81-400 56,325 8-81-400 10,612
Illustrative Accounting Entries
Case I - Allotment per Approved ABM and SARO released directly to the CO, Bureau and RO, and allotment to OU sub-alloted by RO. Annex B-2
For National Government Agencies with Regional Offices and Operating Units

Central Office/Bureau Regional Office Operating Unit

Particulars Account Account Account
Code Debit Credit Code Debit Credit Code Debit Credit

d) For Check Disbursements 8-70-707 72,675 8-70-707 20,388

CO and RO 8-99-000 72,675 8-99-000 20,388

e) For Invested Capital 0-94-110 9,000 0-94-110 2,350 0-94-110 500

Accounts 8-94-000 9,000 8-94-000 2,350 8-94-000 500

Balance of accounts at year-end 8-72-700 475 8-71-100 500 8-70-370 3,325

8-79-100 9,000 8-72-700 388 8-72-700 575
8-81-400 56,325 8-79-100 2,350 8-79-100 500
8-86-700 475 8-81-400 10,612 8-81-100 500
8-90-000 55,700 8-86-700 388 8-81-400 2,275
8-94-000 9,000 8-90-000 3,200 8-86-700 575
8-99-000 112,025 8-94-000 2,350 8-90-000 550
8-99-000 13,312 8-94-000 500