General Ledgers

After analyzing and journalizing the transactions, the next step is posting the entries to the General Ledger.  The General Ledger under the double entry bookkeeping system has a debit side on the left and credit side on the right.   Additional column/s on the far right may denote a running balance of both the debit and credit or a running total of the account. Below are samples of General Ledger for different accounts. Please click on the image you'd like to see.   Then, click again to enlarge the imag...

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Accounting Forms - Journal Voucher

A Journal Voucher is prepared whenever there is a need for adjustment after accounts analysis during the accounting period.   Strictly, JV requires approval and is only meant for internal corrections.   JVs are recorded in General Journal in chronological order. Below is a sample of Journal Voucher.  Please click on the image you'd like to see.   Then, click again to enlarge the image....

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Accounting Forms - Petty Cash Voucher

Petty Cash Voucher (PCV) is a document evidencing disbursement or payment from the Petty Cash Fund. The requesting personnel should submit this duly approved and accomplished PCV to the Cashier/PCF custodian with the corresponding documents/receipts.   These PCVs will be attached when a replenishment of Petty Cash Fund is requested by the Cashier/PCF Custodian. Please click on the image you'd like to see.   Then, click again to enlarge the imag...

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Accounting Forms - Check Voucher

A Check Voucher (CV) is a document prepared with the check, explaining the purpose or nature of payment and other details related to it.  CVs are recorded in the Cash Disbursement book in chronological (also in numerical) order. Below is a sample of Check Voucher. Please click on the image you'd like to see.   Then, click again to enlarge the imag...

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Accounting Forms - A/P Voucher - Trade & Non-Trade

An Accounts Payable Voucher (APV) is a document prepared to set up the liability incurred by the company. It explains the nature of the debt and other details related to it.  APVs are recorded in the APV-Trade or APV-Non-Trade  Register in chronological (also in numerical) order. Below is a sample of Check Voucher. Click on the image you'd like to see.   Then, click again to enlarge the image...

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