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Journal Entry Vouchers

Total questions: 60

Worksheet time: 30mins

Name
Class
Date
1.

Dr: Cash, Modified Disbursement System (MDS) Regular (1010404000)

Cr: Subsidy from the National Government (4030101000)

a)

Receipt of NCA for Regular Agency Fund

b)

Receipt of NCA for Special Account

c)

Receipt of NCA for Trust receipt Fund

d)

Constructive Receipt of NCA thru TRA

2.

Dr: Cash,Modified Disbursement System (MDS) Special Account (1010405000)

Cr: Cash, Treasury Agency Deposit , Special Account (1010402000)

a)

Receipt of NCA for Regular Agency Fund

b)

Receipt of NCA for Special Account

c)

Receipt of NCA for Trust receipt Fund

d)

Receipt of unbilled taxes deposited to AGDB

3.

Dr: Cash,Modified Disbursement System (MDS) Trust (10104060000)

Cr: Cash, Treasury Agency Deposit , Trust (10104030000)

a)

Receipt of NCA for Regular Agency Fund

b)

Receipt of NCA for Special Account

c)

Receipt of NCA for Trust receipt Fund

d)

Constructive Receipt of NCA thru TRA

4.

Dr: Salaries and Wages (5010101000)

Dr: PERA (5010201000)

Cr: Due BIR (2020101000)

Cr: Due GSIS (2020102000)

Cr: Due Pag-Ibig (2020103000)

Cr: Due to Philhealth (2020104000)

Cr: Other Payables (2999999000)

Cr: Due to Officers and Employees (2010102000)

a)

Remittance of salary deductions

b)

Granting of Advances for Payroll

c)

Set-up of Due to Officers and Employees

d)

Liquidation of Cash Advances for Payroll

5.

Dr: Life and Retirement Premiums (5010301000)

Dr: Pag-Ibig Contributions (5010302000)

Dr: Philhealth Contributions (5010303000)

Cr: Cash,MDS Regular (1010404000)

a)

Subsidy from the National Government

b)

Cash, Tax Remittance Advice

c)

Remittance of Government share

d)

Constructive Remittance of taxes withheld thru TRA

6.

Dr: Advances for Payroll (1990102000)

Cr: Cash, MDS Regular (1010404000)

a)

Granting of Advances for Payroll

b)

Liquidation of Cash Advances for Payroll

c)

Remittance of salary deductions

d)

Due to Officers and Employees

7.

Dr: Due to Officers and Employees (2010102000)

Cr: Advances for Payroll (1990102000)

a)

Set-up of Due to Officers and Employees

b)

Remittance of salary deductions

c)

Granting of Advances for Payroll

d)

Liquidation of Cash Advances for Payroll

8.

Dr: Due GSIS (2020102000

Dr: Due Pag-Ibig (2020103000)

Dr: Due to Philhealth (2020104000)

Dr: Other Payables (2999999000)

Cr: Cash, MDS Regular (1010404000)

a)

Remittance of Government share

b)

Remittance of salary deductions

c)

Liquidation of Cash Advances for Payroll

d)

Granting of Advances for Payroll

9.

Dr: Office Supplies Inventory (1040401000)

Cr: Accounts Payable (2010101000)

a)

Payment of Inventory

b)

Delivery of office supplies

c)

Issuance of Office Supplies to end-user

d)

Payment of office supplies

10.

Dr: Accounts Payable (2010101000)

Cr: Due BIR (2020101000)

Cr: Cash, MDS, Regular (1010404000)

a)

Constructive Remittance of taxes withheld thru TRA

b)

Payment of Office Equipment

c)

Payment of office supplies

d)

Overpayment of Salaries and Wages

11.

Dr: Office Supplies Expense (5020301000)

Cr: Office Supplies Inventory (1040401000)

a)

Payment of office supplies

b)

Liquidation of cash advance-Anniversary celebration

c)

Issuance of Office Supplies to end-user

d)

Delivery of office supplies

12.

Dr: Water Expenses (5020401000)

Dr: Electricity Expenses (5020402000)

Dr: Telephone expense (5020502000)

Dr: Janitorial services (5021202000)

Dr: Security Services (5021203000)

Cr: Due BIR (2020101000)

Cr: Cash, MDS, Regular (1010404000)

a)

Liquidation of Cash Advances for Expenses

b)

Set-up of Due to Officers and Employees

c)

Payment of Utility Expenses

d)

Payment of Operating Expenses

13.

Dr: Advances to Officers and Employees (1990104000)

Cr: Cash, MDS, Regular (1010404000)

a)

Cash advance for travel-foreign to officers and employees -(training)

b)

Cash advance for travel-local to officers and employees

c)

Liquidation of Cash advance for travel-foreign(training)

d)

Liquidation of Cash advance for travel-local

14.

Dr: Travelling expenses-local (5020101000)

Cr: Advances to Officers and Employees (1990104000)

a)

Liquidation of Cash advance for travel-foreign (training)

b)

Liquidation of Cash advance for travel-local

c)

Cash advance for travel-local to officers and employees

d)

Cash advance for travel-foreign to officers and employees (training)

15.

Dr: Advances to Officers and Employees(1990104000)

Dr: Training Expenses (5020201000)

Cr: Cash, MDS, Regular (1010404000)

a)

Liquidation of Cash advance for travel-foreign (training)

b)

Liquidation of Cash advance for travel-local

c)

Cash advance for travel-local to officers and employees

d)

Cash advance for travel-foreign to officers and employees (training)

16.

Dr: Travelling expenses-foreign (5020102000)

Cr: Advances to Officers and Employees (1990104000)

a)

Liquidation of Cash advance for travel-local

b)

Cash advance for travel-local to officers and employees

c)

Liquidation of Cash advance for travel-foreign (training)

d)

Cash advance for travel-foreign to officers and employees -(training)

17.

Dr: Cash, Collecting Officer (1010101000)

Cr: Advance to Officers and Employees (1990104000)

a)

Refund of excess Cash advance for travel-foreign

b)

Refund of excess Cash advance for travel-local

c)

Cash advance for travel-local to officers and employees

d)

Deposit of remittance of refund of excess Cash advance for travel-local

18.

Dr: Cash, Treasury, Agency deposit Account (1010401000)

Cr: Cash Collecting Officer (1010101000)

a)

Refund of excess Cash advance for travel-foreign

b)

Refund of excess Cash advance for travel-local

c)

Liquidation of Cash advance for travel-local

d)

Deposit of remittance of refund of excess Cash advance for travel-local

19.

Dr: Office Equipment (1060502000)

Cr: Accounts Payable (2010101000)

a)

Delivery of office equipment

b)

Issuance of Office Equipment to end-user

c)

Payment of Office Equipment

d)

Payment of Office Equipment Expense

20.

Dr: Cash, Tax Remittance Advice (1010407000)

Cr: Subsidy from the National Government (4030101000)

a)

Receipt of NCA for Regular Agency Fund

b)

Constructive Receipt of NCA thru TRA

c)

Constructive Remittance of taxes withheld thru TRA

d)

Receipt of unbilled taxes deposited to AGDB

21.

Dr: Due BIR (2020101000)

Cr: Cash, Tax Remittance Advice (1010407000)

a)

Receipt of unbilled taxes deposited to AGDB

b)

Receipt of NCA for Trust receipt Fund

c)

Constructive Receipt of NCA thru TRA

d)

Constructive Remittance of taxes withheld thru TRA

22.

Dr: Accounts Receivable (1030101000)

Cr: Power System Fees (4020210000)

Cr: Landing and Parking Fees (4020212000)

a)

Collection of unbilled income

b)

Billing of current Income

c)

Remittance of billed/unbilled service income to the National Treasury

d)

Collection of currently billed income

23.

Dr: Cash, Collecting Officer (1010101000)

Cr: Accounts Receivable (1030101000)

a)

Collection of currently billed income

b)

Billing of current Income

c)

Collection of unbilled income

d)

Remittance of billed/unbilled service income to the National Treasury

24.

Dr: Cash, Collecting Officer (1010101000)

Cr: Permit Fees (4020101000)

Cr: Registration Fees (4020102000)

Cr: Other service income (4020199000)

a)

Billing of current Income

b)

Receipt of unbilled taxes deposited to AGDB

c)

Collection of currently billed income

d)

Collection of unbilled income

25.

Dr: Cash, Treasury/Agency deposit, Regular (1010401000)

Cr: Cash Collecting Officer (1010101000)

a)

Collection of currently billed income

b)

Remittance of billed/unbilled service income to the National Treasury

c)

Receipt of unbilled taxes deposited to AGDB

d)

Collection of unbilled income

26.

Dr: Cash,Treasury/Agency deposit,Regular (1010401000)

Cr: Immigration Tax (4010104000)

a)

Receipt of unbilled taxes deposited to AGDB

b)

Constructive Remittance of taxes withheld thru TRA

c)

Remittance of billed/unbilled service income to the National Treasury

d)

Receipt of NCA for Special Account

27.

Dr: Due from Officers and employees (1030502000)

Cr: Salaries and Wages-regular (5010101000)

a)

Set-up of Due to Officers and Employees

b)

Overpayment of Salaries and Wages

c)

Refund of Salaries and Wages

d)

Deposit refund of salaries ansd wages

28.

Dr: Cash, Collecting Officer (1010101000)

Cr: Due from Officers and employees (1030502000)

a)

Deposit refund of salaries ansd wages

b)

Overpayment of Salaries and Wages

c)

Refund of Salaries and Wages

d)

Set-up of Due to Officers and Employees

29.

Dr: Cash,Treasury/Agency deposit, Regular (1010401000)

Cr: Cash Collecting Officer (1010101000)

All of the following have the same journal entry, except for:

a)

Remittance of billed/unbilled service income to the National Treasury

b)

Deposit refund of salaries ansd wages

c)

Receipt of unbilled service income to AGDB

d)

Deposit of remittance of refund of excess Cash advance for travel-local

30.

Dr: Advances to Special Disbursing Officer (1990103000)

Cr: Cash, MDS Regular (1010404000)

a)

Granting of Advances for Special Disbursing Officer

b)

Liquidation of cash advance-Anniversary celebration

c)

Cash Advance Anniversary celebration

d)

Liquidation of Cash Advances Special Disbursing Officer

31.

Dr: Travelling expenses-local (5020101000)

Dr: Office supplies Expense (5020301000)

Dr: Printing and Publication Expenses (5029902000)

Cr: Advances to Special Disbursing Officer (1990103000)

a)

Cash advance for travel-local to officers and employees

b)

Liquidation of Cash advance for travel-local

c)

Cash Advance Anniversary celebration

d)

Liquidation of cash advance-Anniversary celebration

32.

UACS code for Cash Collecting Officer

a)

1010201000

b)

1010101000

c)

1010101010

d)

1010102000

33.

UACS code for Cash, Modified Disbursement System (MDS) Trust

a)

1010403000

b)

1010404000

c)

1010405000

d)

1010406000

34.

UACS code for Cash, Modified Disbursement System (MDS) Special Account

a)

1010403000

b)

1010404000

c)

1010405000

d)

1010406000

35.

UACS code for Cash, Modified Disbursement System (MDS) Regular

a)

1010403000

b)

1010404000

c)

1010405000

d)

1010406000

36.

UACS code for Cash, Treasury Agency Deposit , Special Account

a)

1010401000

b)

1010402000

c)

1010403000

d)

1010404000

37.

UACS code for Cash, Treasury Agency Deposit, Regular Account

a)

1010401000

b)

1010402000

c)

1010403000

d)

1010404000

38.

UACS code for Cash, Treasury Agency Deposit, Trust Account

a)

1010401000

b)

1010402000

c)

1010403000

d)

1010404000

39.

UACS code for Cash, Tax Remittance Advice

a)

1010404000

b)

1010405000

c)

1010406000

d)

1010407000

40.

UACS code for "Due BIR"

a)

2020101000

b)

2020102000

c)

2010101000

d)

2010102000

41.

UACS code for Advances for Payroll

a)

1010404000

b)

1990102000

c)

2999999000

d)

2010102000

42.

UACS code for Life and Retirement Premiums

a)

5010101000

b)

5010201000

c)

5010301000

d)

5010302000

43.

UACS code for Subsidy from the National Government

a)

4030101000

b)

4010104000

c)

4020210000

d)

4020212000

44.

UACS code for Travelling expenses - local

a)

5020101000

b)

5020102000

c)

5020201000

d)

5020301000

45.

UACS code for Office supplies Expense

a)

5020101000

b)

5020102000

c)

5020301000

d)

5029902000

46.

UACS code for Advances to Special Disbursing Officer

a)

2999999000

b)

1990102000

c)

1990103000

d)

1990104000

47.

UACS code for Power System Fees

a)

4020210000

b)

4020212000

c)

4020101000

d)

4020102000

48.

UACS code for "Due to Officers and Employees"

a)

2010101000

b)

2010102000

c)

2020101000

d)

2020102000

49.

UACS code for Water Expenses

a)

5020401000

b)

5020402000

c)

5020502000

d)

5021202000

50.

UACS code for Security Services

a)

5020402000

b)

5020502000

c)

5021202000

d)

5021203000

51.

UACS code for Permit Fees

a)

4020101000

b)

4020102000

c)

4020199000

d)

4020210000

52.

UACS code for Pag-Ibig Contributions

a)

5010201000

b)

5010301000

c)

5010302000

d)

5010303000

53.

UACS code for Personnel Economic Relief Allowance (PERA)

a)

5010101000

b)

5010201000

c)

5010301000

d)

5010302000

54.

UACS code for Due from Officers and employees

a)

2010102000

b)

1030101000

c)

1030502000

d)

2010101000

55.

UACS code for Accounts Receivable

a)

1010101000

b)

1030101000

c)

1030502000

d)

1040401000

56.

UACS code for "Due GSIS"

a)

2020101000

b)

2020102000

c)

2020103000

d)

2020104000

57.

UACS code for "Due to Philhealth"

a)

2020101000

b)

2020102000

c)

2020103000

d)

2020104000

58.

UACS code for Advances to Officers and Employees

a)

2999999000

b)

1990102000

c)

1990103000

d)

1990104000

59.

UACS code for Printing and Publication Expenses

a)

5020101000

b)

5020102000

c)

5020301000

d)

5029902000

60.

UACS code for Immigration Tax

a)

4030101000

b)

4010104000

c)

4020210000

d)

4020212000

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