How to Record Payments to Non-Supplier Using Payment Voucher in QNE AI Cloud Accounting

Overview:

In QNE AI Cloud Accounting, the Payment Voucher module is used to record all general ledger-related payment transactions, excluding payments made to suppliers or creditors (which are handled under the Accounts Payable module).

This feature is typically used for:

• Paying operating expenses (e.g., utilities, rent, salaries)
•  Purchasing non-stock assets or fixed properties
• Recording extraordinary payments (e.g., donations, taxes)
• Issuing payments not linked to purchase invoices

By accurately recording payment vouchers, businesses ensure that expenses and other disbursements are reflected correctly in the financial reports, particularly the Profit and Loss and Cash Flow Statements.

Scenario:

A company paid ₱5,000 for its telephone and internet expenses to PLDT Inc. on July 15, 2025, using its Banco De Oro (BDO) account. Since PLDT Inc. is not registered as a supplier in the system and there is no purchase invoice recorded under Accounts Payable, this transaction is considered a direct expense.

As such, the payment will be recorded using the Payment Voucher module, which is specifically designed for handling general ledger payments not associated with supplier transactions.

Procedure:

Step 1: Navigate to General Ledger Module > Payment Vouchers > Click Add

Step 2: Fill in the Payment Voucher Form

• Pay To: Name of the individual, company, or entity to whom the payment is being made. This is not linked to the supplier module, so it can be manually entered or selected from existing names.
• Date: The actual transaction date when the payment was made. This will affect the posting date in the general ledger.
• Currency Rate: Exchange rate applicable if using foreign currency. Default is 1.00 for Philippine Peso (PHP)
• Payment By: Select the cash or bank account used for the payment. This will determine which account gets credited.
• Cheque/Ref Number: Enter the reference number or cheque number from the payment method used. Useful for tracking or reconciliation.
• Bank Charges: Input any applicable bank charges related to the payment. This can also be accounted for in a separate GL account.
• Description: Short summary or narration of the payment purpose. This will show up in reports and GL entries.
• Project: Optional. Select the project name if the expense is related to a specific project. This helps in project-level reporting.
• Tax Inclusive: Indicates whether the amount entered in the Details section includes VAT.

Details Section (Table for Line Items)

• Account: Select the appropriate General Ledger account where the expense or payment should be posted (e.g., Rent Expense, Utilities, etc.).
• Amount: Enter the gross amount of the expense or payment. If Tax Inclusive is selected above, the system will automatically split the tax portion.
• Tax: Choose the applicable VAT or tax code (e.g., 12% Input VAT, VAT Exempt, or Zero-Rated). This ensures the VAT is properly recorded.
• BIR Info: This field is used to input the BIR-related details of the individual, company, or entity you are transacting with, if the payment is subject to BIR reporting—particularly for transactions involving withholding tax (WTax) or VAT that must be included in BIR Form 2307.
• W/Tax: Select the correct withholding tax code (e.g., 2% EWT for services), if applicable. The system will compute the tax to be withheld and post it accordingly.

Step 3: Once done click Save

After successfully creating and posting the Payment Voucher, you may generate a preview and print a copy for documentation, check issuance, or audit purposes.

Step 4: Click Preview or drop-down button to select other format such as half page and BIR 2307

Step 5: To view the Account Journal, click the GL Journal Icon located on the right side of the Document Number within the Payment Voucher screen. This will display the system-generated journal entry for review and verification

Application

• The Payment Voucher will record the disbursement entry in the General Ledger, reducing the selected bank or cash account and increasing the respective expense or asset account.
• It will reflect in key financial reports such as:
  • Profit and Loss Statement (e.g., under operating expenses)
  • Cash Flow Statement (under operating or investing activities)
  • GL Ledger and Trial Balance