Accountant
Review journals, reconcile banks and e-wallets, close the month, set budgets, withhold taxes and prepare the BIR books and tax worksheets.
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Journals for review
Waiting for an administrator
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Last month
Month-end close
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Last reconciliation
Cash, bank and e-wallets
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Next BIR filing
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BIR filing calendar
Dates for manual and eBIRForms filing. eFPS filers have dates by industry group; a deadline on a weekend or holiday moves to the next working day. Confirm with your RDO.
| Form | What | Due | |
|---|---|---|---|
| — | |||
To do
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Cash, bank and e-wallet accounts
| Account | Reconciled up to |
|---|---|
| — | |
Journals made by accountants wait here until an administrator approves them; only then are they in the books and the reports. A returned journal goes back to its author as a draft with your note.
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Compare a bank, GCash or Maya statement with the books. Lines with the same amount within 7 days are matched automatically.
| Account | Statement period | Closing balance | Lines | Not matched | Status | |
|---|---|---|---|---|---|---|
| — | ||||||
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Statement lines
| Date | Description | Reference | Amount | In the books |
|---|
In the books, not on a statement yet
Deposits in transit (money in) and outstanding payments (money out) up to the statement end.
| Date | Entry | Details | Amount |
|---|
Months
Choose a month.
Expanded withholding tax (EWT): when the business pays rent, contractors or professionals (or buys as a top withholding agent), it keeps part of the payment and pays it to the BIR. Set the supplier's TIN, the ATC and the rate on each expense or supplier bill (Purchases) - the books then show the tax as owed to the BIR and the supplier as paid the rest. Give the supplier BIR Form 2307 (see BIR books and taxes). A supplier bill already paid in full cannot get tax withheld any more.
| Date | Expense / bill | Supplier / TIN | Amount | ATC | Rate % | Tax withheld | |
|---|---|---|---|---|---|---|---|
| — | |||||||
BIR 2307 received from customers
Corporate customers that withhold 1% or 2% pay the bill less the tax and give you a 2307. Record it here: that part of the bill is settled (no cash comes in) and the tax is kept as Creditable Withholding Tax, claimed in the 1702Q / 1702-RT. One line per bill - the same certificate number can be used on several bills.
| Received | Customer / TIN | Certificate | Period covered | Bill | ATC | Tax withheld | |
|---|---|---|---|---|---|---|---|
| — | |||||||
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These are worksheets and books printed from the system to help fill in the BIR forms and keep the books of accounts. ONE-KONEK does not file with the BIR. Loose-leaf or computerized books need BIR registration; keep the printed books for the years the BIR requires.
