Accounting is the art of recording, classifying, summarizing and reporting in a significant manner and in terms of money transactions and events of a financial character including the origination of the transaction, its recognition, processing and summarization in the financial statements and interpreting the results thereof.

• Functios of the Office of Municipal Accountant

• Reviews supporting documents before preparation of vouchers to determine completeness of requirements
• Prepares journal entry vouchers and advice to releases of check disbursements
• Maintains general and subsidiary ledgers
• Prepares and submit financial statements to all concerned
• Prepares various schedules and statements as supporting documents to the financial statements
• Implements memoranda and circulars of all government regulatory agencies for the compliance of local government units concerned
• Exercises such other powers and perform such other duties and functions as may be provided by law or ordinances