April 20

Since it is Monday, there will be a flag ceremony. After this, Maam Marlyn
assigned me first in in the Asset and Inventory Section. Sir Jao asked me to sort the
paper by looking its issue slip in which office it belongs. He introduced to me the
different offices and its purposes. In the middle of the morning, since I have nothing
to do, Maam Marlyn transferred me in the revenue collection section.
In this section, Sir Bernie told me to print the subsidiary ledgers and
photocopy it for bank reconciliation and reporting purposes. After doing this, I
helped my co-intern to input check numbers and its corresponding amounts to
examine also the total or the ending balance if its coincide in the checks.
April 21
There are a lot of cash advances papers that Sir Bernie need to liquidate. So,
he taught us how to liquidate travel advances by simply looking its supporting
documents such as the official receipts if the amounts coincide. After auditing these
receipts, he taught us to input it in the computer/eNGAS system. Aside from travel
advances, he also taught us how to liquidate the financial assistance especially
when it is prior year advances.
In the afternoon, we help Sir Bernie in liquidating those advances. We input
the amounts exactly, if the cash spent was below the cash advances then the cash
spent will be input in the entry. The excess amount will be reimbursed. If otherwise,
the cash advances will be input in the entry and the excess amount will be
refunded.
April 22
Sir Joseph asked me to write the General Fund check numbers and
corresponding amounts in a paper. This will be used in bank reconciliation and
reporting purposes. It was assorted by bundle number. After this, I helped my cointern to liquidate financial assistance advances.
Not too long, Sir Okit called me to make financial statements of Quabra
Farmers Cooperative. With the help of my co-intern we finished it exactly five but
Sir Okit told us to print it tomorrow.
April 23
In the morning, I just first go to Sir Okits Office to finish the financial
statements of Quabra Farmers Cooperative. Sir Okits made some corrections. We
print it for final copy and put it in the folder.

After this, I went back to the revenue collection. Sir Joseph asked me to
examine the bank statement and compare it with the paid checks if the amount
coincides. It will be used for bank reconciliation to know if there is a discrepancy.
In the middle of the afternoon, Sir Bernie taught me how to bank
reconciliation. He explains to me what the difference between the reconciling and
reconciled items. I done the reconciliation of Bukidnon Provincial Hospital of
Malitbog, San Fernando and Manolo Fortich.
April 24
We also input the interest earned in the bank reconciliation. After this, I
examine and arrange in order the bank statement and compare it with the paid
checks if the amount coincides. It will be used for bank reconciliation to know if
there is a discrepancy.
Sir Joseph taught us the bank reconciliation of General funds since it is hard
because there were a lot of general funds. He taught us how to use the vlookup
function in excel to make the work easy and not time consuming. He also
introduced to us how to perform pivot table. These things will be a benefit to us
since it makes work easy and accurate.

April 27
After the flag ceremony, Maam Marlyn assigned me in the eNGAS section
which deals in making entries of different government transactions using an
electronic means such as eNGAS system. Maam Emie introduced to me the use of
this system. She taught me how to do it and advice to familiarize the code to make
the work faster and easier.
First, I have to prepare the journal entry voucher for cash transactions. I
encounter transactions such as purchase of supplies, inventories and direct
materials. Moreover, there are also noncash transactions such as liquidation of cash
advances by a disbursing officer. I input the entries in its corresponding account
titles. The particulars or explanation and supporting documents are also important
to include in preparing a journal entry voucher.
April 29
Same works to do and same routine. Today, the cash transaction that I
encounter in making a journal entry voucher were payment of salaries and wages
thru bank, grant of cash advance, training expense/per diem.

For noncash transactions, there are bundles of these particular transactions

because there are a lot of laymen (AIFCS members) who ask assistance to officials
such the board members. They asked for food, financial, transportation,
educational, burial and medical assistance.
April 30
I made disbursement entries for the following cash transactions, Payment of
salaries and wages thru bank, mid-year bonus and cash gift, grant of cash
advance, payment of training expenses, purchase of supplies and inventories and
refund of withdrawal GSIS Calamity Loan.
For noncash transaction, I finished 3 bundles of it which includes the
transactions of donations, assistance, travelling allowance and many others.