Accounting guidelines

Amendment of MC # 8, s. 1971 Increasing Petty Cash Payment up to P490.00

Adoption of Cash Basis Accounting for Income and Sample Entries under This New Procedures Including Transfer of Income to Corporate Fund 108 Pursuant to Sec. 2 (b) of P.D. No. 552

Supplementing NIA MC # 28, s. 1968 as Amended by NIA MC Nos. 8 and 16, s. 1971 and 1974, Respectively, re: Petty Cash Advances

A - Special Journals and Subsidiary Ledgers for Billing and Collection B - Financial Statements and Reports on Billing and Collection

Decentralized Billing Procedure and Accounting Entries for Equipment Rental

Accounting Procedures in Booking Up and Dropping from the Books of NIA: (1) Equipment and (2) Pumpsets Acquired under Categories of Inventories, Capital Outlays and Equipment; and the Reporting and Control Procedures to be Followed

Maintenance of Side Accounting Records to Perpetuate the Account Classification of Accounts Receivable for Irrigation Pumpsets

Additional Requirements to Implement MC No. 49, s. 1975 re: Establishment of Accounts Receivable (71-9) Pertaining to Irrigation Pumpsets with Classification Into Three Categories, Namely: Past Due, Current, and Not Due

Establishment of Accounts Receivable (71-9) Pertaining to Irrigation Pumpsets with Classification Into Three Categories, Namely: Past Due, Current, and Not Due

Procedure in the Issuance of Advice of Cash Disbursement Ceiling and Sub-Advice of Cash Disbursement Ceiling