Name: Jeth a.

Mahusay Instructor:AnnaMaeMagbanua, CPA

Course and Year: BSA-3 Subject Code: BSA 416

Module 1
TOPIC 1: Overview of Government Accounting
Self-Check Exercises: Instructions: Answer ALL problems at the end of
Chapter 1.

Problem 1-1
1. 1 6. 1
2. 1 7. 0
3. 1 8. 1
4. 0 9. 0
5. 0 10. 0

Problem 1-2
1. D 9. B
2. B 10. C
3. A 11. D
4. D 12. A
5. B 13. D
6. B 14. E
7. A 15. D
8. C

Problem 1-3
1. C 4. C 7. D 10. C
2. D 5. D 8. A
3. B 6. D 9. C
TOPIC 2: Government Accounting Process

Self-Check Exercises: Instructions: Answer ALL problems at the end of Chapter 3.

Problem 3.1
1. 1 6. 1
2. 1 7. 1
3. 0 8. 0
4. 1 9. 1
5. 1 10. 0
Problem 3.2
1. B 6. C
2. D 7. A
3. A 8. A
4. B 9. B
5. A 10. A

Problem 3.3
1. D 6. D
2. D 7. C
3. C 8. C
4. B 9. A
5 C 10. D

Problem 3.4
1. A 6. E
2. E 7. C
3. A 8. B
4. C 9. A
5. C 10. C

Problem 3.5
A. Recording in the Registry of Appropriations and Allotments
(RAPAL).

B. Obligations and Disbursements (RAOD) maintained by

object of expenditure.

C. Recording in RAOD and Obligation Request andStatus

(ORS).

D. Cash-Modified Disbursement System, Regular 850,000

Subsidy from National Government 850,000

E. Salaries and Wages, Regular 450,000

Personal Economic Relief Allowance 50,000
Due to BIR 125,200
Due to GSIS 25,000
 Due to PAG-IBIG 20,000
Due to Philhealth 12,000
Due to Officers and Employees 318,000

F. Advances for Payroll 318,000

Cash-Modified Disbursement System, Regular 318,000

G. Due to Officers and Employees 318,000

Advances for Payroll 318,000

H. Office Supplies Inventory 200,000

Accounts Payable 200,000

I. Accounts Payable 180,000

Due to BIR 10,000
Cash – Modified Disbursement System, Regular 170,000

J. Cash-Tax Remittance Advice 135,000

Subsidy from National Government 135,000

K. Due to GSIS 25,000

Due to Pag-IBIG 10,000
Due to PhilHealth 12,000
Cash-Modified Disbursement System, Regular 57,000

L. Accounts receivable 200,000

Power Supply System Fees 200,000

M. Cash – Collecting Officers 200,000

Accounts Receivable 200,000
Cash-Treasury/Agency Deposit, Regular 200,000
Cash – Collecting Officers 200,000

N. Subsidy from National Government 305,000

Cash-Modified Disbursement System, Regular 305,000

O. Unreleased appropriation = 20,000

P. Unobligated allotment = 100,000

Q. Not Yet Due and Demandable Obligations = 180,000

Problem 3.6

1 Cash-Modified Disbursement System ,Regular 1,000,000

Subsidy from National Government 1,000,000

2 Cash-Tax Remittance Advice 1,000,000

Subsidy from National Government 1,000,000

Due to BIR 1,000,000

Cash-Tax Remittance Advice 1,000,000

3 Recording in the RAPAL and appropriate RAOD maintained by object of expenditure.

4 Recording in the Registry of Appropriations and Allotment

5 Recording in RAOD and Obligation Request and Stat

6 Recording in RAOD and Obligation Request and Stat

7 Accounts receivable 250,000

Affiliation Fees 250,000

Cash – Collecting Officers 200,000

Accounts Receivable
200,000

Cash-Treasury/Agency Deposit, Regular 200,000

Cash – Collecting Officers 200,000

8. Subsidy from National Government 50,000

Cash-Modified Disbursement 50,000

9. Office Equipment 100,000

Accounts Payable 100,000

10. Accounts Payable 60,000

Due to BIR 3,000

Cash – Modified Disbursement System, Regular 57,000

Problem 3.7

Required A.

A The appropriation is posted in RAPAL.

B The allotment is recorded RAPAL & RAOD.
C The obligations are recorded in ORS and RAOD.
D Cash-Modified Disbursement System ,Regular 430,000
Subsidy from National Government 430,000

E. Salaries and Wages, Regular 70,000

Personal Economic Relief Allowance 10,000
Due to BIR 18,000
Due to GSIS 4,000
Due to Pag-IBIG 1,000
Due to PhilHealt 2,000 Due
to Officers and Employees 55,000

Advances for Payroll 55,000

Cash-Modified Disbursement System, Regular 55,000
Due to Officers and Employees 55,000
Advances for Payroll 55,000

F. Office Equipment 200,000

Accounts Payable 200,000

Depreciation-Machinery and Equipment 38,000

Accumulated Depreciation 38,000

G. Accounts Payable 200,000

Due to BIR 12,000
Cash – Modified Disbursement, Regular 188,000

H. Office Supplies Inventory 100,000

Due to BIR 5,000
Cash – Modified Disbursement, Regular 95,000

I. Office Supplies Expense 90,000

90,000
Office Supplies Inventory

J.Advances to Officers and Employees 20,000

Cash – Modified Disbursement, Regular 20,000

Traveling Expenses – Local 17,000

Advances to Officers and employees 17,000

Cash- Collecting Officers 3,000

Advances to Officers and employees 3,000

Cash – Treasury/Agency Deposit, regular 3,000

Cash - Collecting Officers 3,000

K. Cash- Collecting Officers 40,000

 Permit Fees 40,000

Cash-Agent Deposit, Regular 30,000

Cash-Collecting Officers 30,000

L. Water Expenses 5,000

Electricity expenses 10,000
due to BIR 2,000
Cash – Modified Disbursement, Regular 13,000

M. Cash-Tax Remittance Advice 37,000

Subsidy from National Government 37,000

Due to BIR 37,000

Cash Tax Remittance Advice 37,000

N. Due to GSIS 4,000

Due to Pag-IBIG 1,000
Due to PhilHealth 2,000
Cash – Modified Disbursement, Regular 7,000

Required B.

Depreciation- machinery & Equipment

38 000
38 000

water expense
5 000
5 000
electricity expense
10 000
10 000
travelling expense
17 000
17 000
office supplies expense
90 000
90 000
salaries and wages, reg.
70 000
70 000
PERA
10 000
10 000
permit fees
40 000
40 000
 subsidy from National Government
430 000 37
000
467 000

Due to PhilHealth
2 000
2 000

Due to GSIS
4 000
4 000

Due to Pag-IBIG
1 000
1 000

Due to officers and Employees

55 000

55 000

Due to BIR

18 000
12 000 5
000

37 000 2 000

0
advances to officers and employees
20 000 17 000 3
000
0
Accounts payable
200 000
200 000
0

Accumulated depreciation-equipment
38 000
38 000
advances for payroll
55 000
55 000
 office supplies- inventory
100 000
90 000
10 000
office equipment
200 000
200 000

Cash- MDS,Reg.
430 000 44 000
188 000 95
000
20 000
13 000 7
000

52 000
cash-tax remittance advice
37 000
37 000

Cash- collecting officers

3 000 3 000
40 000 30 000

10 000

cash- treasury deposit, reg.

3 000

30 000

33 000

Required C.
UNADJUSTED TRIAL BALANCE
Accounts Dr Cr. Required D.
Cash-Collecting Offic 10,000
Cash-Treasury/Agen 33,000
Cash-MDS,Regular 52,000
Cash-Tax Remittance Advice
Office Supplies Inventory 10,000
Office Equipment 200,000

Accum.Depreciation-EQUIP. 38,000
Advances for Payroll
Advances to Officers and Employees
Accounts Payable
Due to Officers and Employees
Due to BIR
Due to GSIS
Due to Pagibig
Due to Philhealth
Accumulated Surplus (Deficit)

Permit fees 40,000

Subsidy from National Government 467,000
Salaries and Wages 70,000
PERA 10,000
Travelling Expenses 17,000
Office Supplies Expense 90,000
Water Expense 5,000
Electricity Expenses 10,000
Depreciation- machinery 38,000

Totals 545,000 545,000

Government 52 000
cash-MDS, Reg. 52 000

Required E.

Adjustments Adjusted Trial Balance Statement of Financial

Position
Dr. Cr. Dr. Cr. Dr. Cr.
10,000 10,000
33,000 33,000
52,000
10,000 10,000
200,000 200,000
38,000 38,000
52,000 40,000
415,000
70,000
10,000
17,000
90,000
5,000
10,000
38,000
_____________________________________________________________
52,000 52,000 493,000 493,000 253,000 38,000
+215,000
253,000 253,000

Required F.
Accumulated Surplus/(Deficit) 33,000
Cash-Treasury/Agency Deposit, regular 33,000

Permit Fees 40,000

Subsidy from National Government 415,000
Salaries and Wages, Regular 70,000
PERA 10,000
Travelling Expenses - Local 17,000
Office Supplies Expense 90,000

Water Expenses 5,000

Electricity Expenses 10,000
Depreciation-Mac. & Equipt. Revenue and 38,000
Expense

Revenue and Expense Summary 215,000

Accumulated Surplus 215,000

Module 2.
TOPIC 1: Revenues and Other Receipts
Self-Check Exercises: Instructions: Answer ALL problems at the end of
Chapter 4.
PROBLEM 4-1
1 0 6 1
2 0 7 0
3 0 8 0
4 0 9 0
5 1 10 1
PROBLEM 4-2
1 B 6 B
2 B 7 C
3 A 8 D
4 A 9 C
5 C 10 A
PROBLEM 4-3
1 D 6 D
2 B 7 D
3 D 8 A
4 C 9 A
5 C 10 A

TOPIC : Disbursements
Self-Check Exercises: Instructions: Answer ALL
problems at the end of Chapter 5.
PROBLEM 5-1
1 1 6 0
2 1 7 0
3 0 8 0
4 0 9 1
5 0 10 1

PROBLEM 5-2
1 A 6 B
2 C 7 B
3 B 8 B
4 D 9 E
5 D 10 D
PROBLEM 5-3

1 B 6 B
2 C 7 C
3 B 8 A
4 C 9 C
5 A 10 B
PROBLEM 5-4
1 D 6 C
2 D 7 B
3 A 8 B
4 A 9 A
5 A 10 D

Module 3.
TOPIC 1: The Financial Statements of an NGA
Self-Check Exercises: Instructions: Answer ALL problems at the end of
Chapter 14.
PROBLEM 14-1
1 1 6 0
2 1 7 0
3 1 8 1
4 0 9 0
5 0 10 0
 PROBLEM 14-2
1. B
2. D
3. B
4. A
5. C
6. A
7. B
8. A
9. A
10. C

PROBLEM 14-4
1. B
2. D
3. C
4. C
5. D
6. D
7. C
8. C
9. B
10. D

Module 4.
TOPIC 1: Non-profit
Organizations Self-
Check Exercises:
Instructions: Answer ALL the problems at the end of Chapter 16.
PROBLEM 16-1
1. D
2. D
3. C
4. C
5. D
6. D
7. D
8. B
9. D
10. D
11. D
12. D
13. D
14. D
15. C
PROBLEM 16-2
1. D
2. A
3. D
4. C
5. D
6. D
7. D
8. D
9. D
10. A
11. C
12. A
13. C
14. C 15. C
 PROBLEM 16-3
1. B
2. A
3. D
4. C
5. B
6. D
7. A
8. A
9. D
10. A
11. A
12. C
13. D
14. B
15. C
16. D
17. A
18. D
19. D
20. D

PROBLEM 16-4

1. B
2. B
3. C
4. A
5. A
6. D
7. C
8. C
9. A
10. A
11. C
12. B
13. D
14. A
15. C
16. C
17. A
18. B

PROBLEM 16-5
1. CASH 300,000
EQUIPMENT 2,000,000
Contribution revenue- unrestricted support 2 300 0000
2. Dr. Investment in equity securities 1,000,000
Cr. Contribution revenue- permanently restricted support
1,000,000

Equipment 3,000,000

Cash 3,000,000
 Cash 50,000

Dividend Income 50,000

Cash 3,000,000

Contribution Revenue- Temporarily restricted upport 3,000,000

3. Donations Receivable 200,000

Contribution revenue- temporarily restricted support 200,000

NO ENTRY

Cash 200,000

Donations Receivable 200,000

Construction Materials 300,000

Liability for Refundable 300,000

4. C
5. C
6. B
7. A
8. B
9. 830 000
10. A
11. 1,860,000