Suggested Solution to Exercise 4-C

Mode of Check Cash Advance Petty Cash ADA

Disbursements for Payroll

Source DV/P/Ck/ DV/P/CK/ DV/Ck/PCV/ DV/ADA/

Documents/Basis of SDs SDs SDs SDs
Recording by the
Accountable Officer SDs

CkADADRec
Record by the Cashier/ CkADADRec
CDRec PCFR
AO

Reports/Summarizing RCI RCDisb RPPCV RADAI

Documents for
Recording

Basis of Recording in JEV JEV JEV JEV

the Books of Accounts

Special Journals/Books
of Original Entry CkDJ CDJ CDJ ADADJ

GAM: Accounting Session 4: Applying Accounting Policies in Disbursements Page 1 of 1