BOOKS OF ORIGINAL ENTRY - 7222-MAY-1985

(Revised: 05/1985)

(Section deleted and content added to 7231, 8/2020)

Books of original entry consist of registers and the General Journal. Registers are special journals designed to provide separate chronological records of the different types of transactions. A register may include transactions of more than one fund provided such arrangement facilitates bookkeeping. The appropriate journal entry or entries required to summarize transactions recorded each month in each register will usually be written in the register in the space beneath the footings for that month or, if this is not possible, on the following page. These end-of-month entries will be posted to the ledgers. Therefore, the General Journal will be used solely for recording adjusting entries, closing entries, other transactions occurring too infrequently to justify establishing a register, and wherever the agency believes it is more practical to journalize from a tape attached to a batch of documents than from a register. Agencies may use tapes attached to batches of documents, instead of a register, as the source of a journal entry whenever they consider it will save time to do so. The batches of documents and tapes will be filed in a manner satisfactory for audit.

In order that posting sources can be readily identified in the General Ledger (or in subsidiary ledgers if postings are made to them from registers) a code of symbols will be used as posting references. The code is as follows:

 

Symbol	Book of Original Entry
E	Estimates Register
CF	Claims Filed Register
PR	Payroll Expenditure Register
IR	Invoice Register
CR	General Cash Receipts Register
C	Clearance Register
CD	General Cash Disbursements Register
R	Controller's Receipts Register
T	Controller's Transfers Register
SR	Donated Farm Stores Received Register
P	Production Advices Register
PS	Analysis of Produced Stores Issued
LI	Livestock Inventories Report
TR	Trust Fund Cash Receipts Register
TD	Trust Fund Cash Disbursements Register
TC	Trust Claims Filed Register
J	General Journal

 

 

Sample registers are shown in this manual for instructional purpose only. In practice, columnar arrangement and degree of summarization of daily transactions will vary with agency requirements.

Sundry purposes forms without printed columnar headings are available at Central Stores, Office of Procurement in Sacramento. These forms are flexible in use, contain wide monetary columns and have a large columnar heading space for account titles. The double-page version of each size is designed so that additional "fly" or insert sheets can be added by simply cutting the form at the double line to the right of the total column. These forms are:

1. Form 341 - Sundry Purpose Sheet, 4 Columns, 13–3/4" x 10–3/8", Contains date, description, reference column and four monetary columns on each side.
2. Form 342 - Sundry Purpose Sheet, 12 Columns, 13–3/4" x 10–3/8", Side with binding holes on right contains date, description, reference column and four blank columns, reverse side with eight blank columns, providing a total of twelve monetary columns.
3. Form 343 - Sundry Purpose Sheet, 7 Columns, 11" x 14", Contains date, description, reference column and seven monetary columns on each side.
4. Form 344 - Sundry Purpose Sheet, 7 Columns, 11" x 14", Contains date, description, reference column and seven monetary columns on each side.
5. Form 345 - Sundry Purpose Sheet, 9 Columns, 13–1/4" x 17", Contains date, description, reference columns and nine monetary columns on each side.
6. Form 346 - Sundry Purpose Sheet, 23 Columns, 13–1/4" x 17", Side with binding holes on right contains date, description, reference column and nine blank columns, reverse side with fourteen blank columns, providing a total of twenty-three monetary columns.

An agency ordinarily will have need to stock and use the 10–3/8" width and one of the two larger widths. The 14" width is limited to 35 separate line entries per page, which is 10 less than provided by the other two forms. These forms are intended for all purpose use. This includes, but is not restricted to, the following books of original entry:

 

BOOKS OF ORIGINAL ENTRY

Claims Filed Register

Payroll Expenditure Register

Invoice Register

General Cash Receipts Register

Clearance Register

General Cash Disbursements Register

Controller’s Receipts Register

Revolving Fund Cash Book

Controllers transfers Register

Donated Farm Stores Received Register

Analysis of Produced Stores Issued

Livestock Inventories Report

Trust Fund Cash Receipts Register

Trust Fund Cash Disbursements Register

Trust Claims Field Register

 

Specialized forms are desirable for certain books of original entry. The table below shows the form that normally will be used.

1 Form 505 – General Journal

2. Form 564 – Estimates Register