BIR Books of Accounts
The following books of accounts are generated in compliance with BIR requirements under Revenue Regulations No. 11-2014 for Computerized Accounting Systems. All books are interactive JavaScript-based reports with Excel export and print capabilities.
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General Ledger
The General Ledger provides a detailed record of all transactions posted to each account in the Chart of Accounts, with running balances per account.
Report Contents:
- Account code and account name (grouped with expandable sections)
- Transaction date and journal entry reference
- Description/particulars
- Debit and credit amounts
- Running balance per account
- Beginning balance per account
Use Cases:
- Detailed audit trail per account
- Investigation of account movements
- Monthly reconciliation
- BIR submission
:::tip Drill-Down Click any transaction in the General Ledger to drill down to the source journal entry and view the complete details. :::
General Journal
The General Journal records all journal entries in chronological order, providing a complete audit trail of all financial transactions.
Report Contents:
- Entry date
- Journal entry number
- Account code and account name
- Description/particulars
- Partner name
- Debit and credit amounts
Use Cases:
- Complete chronological audit trail
- Month-end review
- BIR compliance documentation
Subsidiary Ledger
The Subsidiary Ledger provides detailed transaction records for individual partner accounts (customers and vendors), useful for tracking receivables and payables per partner.
Report Contents:
- Partner name and account
- Transaction date and reference
- Description
- Debit, credit, and running balance per partner
Use Cases:
- Customer account inquiry
- Vendor account inquiry
- Collection follow-up
- Account reconciliation with partners
Sales Book
The Sales Book records all sales transactions as required by the BIR. This serves as the official Sales Journal for BIR compliance.
Report Contents:
- Date of sale
- Customer TIN and customer name
- Customer address
- Description of sale
- Reference and account number
- Account name (Accounts Receivable Trade, Sales/Revenue, etc.)
- Debit and credit amounts
:::info BIR Requirement The Sales Book is a required book of accounts under BIR regulations. Ensure customer TIN and address are properly set up in the customer master file for complete reporting. :::
Purchase Book
The Purchase Book records all purchase transactions as required by the BIR. This serves as the official Purchases Journal for BIR compliance.
Report Contents:
- Date of purchase
- Vendor TIN and vendor name
- Vendor address
- Description of purchase
- Reference and account details
- Debit and credit amounts
:::info BIR Requirement The Purchase Book is a required book of accounts under BIR regulations. Vendor TIN must be captured in the vendor master file for VAT input claims. :::
Cash Disbursements Book
The Cash Disbursements Book records all cash disbursements including check payments and bank transfers.
Report Contents:
- Date of disbursement
- Check number/payment reference
- Payee name and TIN
- Particulars/description
- Account code and name
- Debit and credit amounts
Use Cases:
- Track all outgoing payments
- Check register verification
- Bank reconciliation support
- BIR submission
Cash Receipts Book
The Cash Receipts Book records all cash receipts including customer payments, bank deposits, and other collections.
Report Contents:
- Date of receipt
- Payor name and TIN
- Official Receipt/reference number
- Particulars/description
- Account code and name
- Debit and credit amounts
Use Cases:
- Track all incoming payments
- Official Receipt register
- Bank deposit verification
- BIR submission
Summary
| Book | Source Journal | Key Information |
|---|---|---|
| General Ledger | All journals | Account-level transactions with running balances |
| General Journal | All journals | Chronological list of all entries |
| Subsidiary Ledger | All journals | Per-partner transaction history |
| Sales Book | Sales Journal | Customer invoices with TIN and address |
| Purchase Book | Purchase Journal | Vendor bills with TIN and address |
| Cash Disbursements Book | Bank/Cash (payments out) | Check payments, wire transfers |
| Cash Receipts Book | Bank/Cash (payments in) | Customer collections, deposits |
:::tip BIR Submission All books can be exported to Excel (XLSX) and submitted to BIR as required. Ensure date ranges match the filing period and all transactions are posted before generating the reports. :::