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CvSU MANUAL OF OPERATIONS
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Section 3.7. Accountant

The Accountant shall:

a) Prepare financial statements and other financial records;

b) Record all official financial transactions, journal entries and accounts
classification;

c) Keep and maintain complete, accurate and update subsidiary ledgers
for all accounts;

d) Prepare payroll of regular personnel and coordinate the preparation of
payroll of non-regular personnel; and

e) Perform other functions that may be assigned from time to time.

Section 3.8. Cash and Disbursement Officer

The Cash and Disbursement Officer shall:

a) Handle collection of fees and other funds due to the University;

b) Deposit all collections due to the University within the reglamentary
period allowed by law;

c) Prepare and submit regularly reports of collections;

d) Prepare and supervise remittance of taxes due the government
through the Bureau of Internal Revenue (BIR); insurance premiums,
Medicare, loans and other mandatory contributions of personnel;

e) Handle immediate salaries, disbursement of wages and other
obligations of the University;

f) Render periodic report of checks issued and cancelled;

g) Record of cash advances; and

h) Perform other functions that may be assigned from time to time.

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