Senior High School

Fundamentals of
Accountancy
Business and
Management 2
Quarter 2 –Module 6
Basic Bank Documents and
Transactions Related to
Bank Deposits

Writer:
BETHEL GRACE M. GUIAO
TIII SAN JUAN HIGH SCHOOL

Editors:
JANE P. VALENCIA, ED.D., EPS-
Mathematics
NESSA B. DIMALANTA – Teacher II
VIENNAH MARIE M. BUSTOS Teacher II
NESSA B. DIMALANTA
T-II BACOLOR HIGH SCHOOL

Editors:
 What I Need to Know

This module was designed and written with you in mind. It is here to help you master
the subject Fundamentals of Accountancy, Business and Management II – G12
particularly the Analysis and Interpretation of Financial Statements. The scope of this
module permits it to be used in many different learning situations. The language used
recognizes the diverse vocabulary level of students. The lessons are arranged to follow
the standard sequence of the course. But the order in which you read them can be
changed to correspond with the textbook you are now using.
This module will discuss about:
Lesson 1: Basic Bank Documents and Transactions related to Bank Deposits

After going through this module, you are expected to:

1. Identify the difference between Savings from a Checking Account
2. Prepare bank deposit and withdrawal slips
3. Prepare checks
4. Identify and understand the contents of a bank statement.

What I Know

PRE-ASSESSMENT. Choose the letter of the best answer. Write the chosen letter on a
separate sheet of paper.

1. It is a generally accepted medium of financial exchange, a legal tender used to pay

debts
a. check c. note
b. money d. voucher

2. Which bank document is used by clients to get money from the banks?
a. deposit slip c. payment slip
b. bank statement d. withdrawal slip

3. What do you call a record of the bank’s client set up by the bank?
a. deposit slip c. payment slip
b. bank statement d. withdrawal slip

4. Which document is used by clients to put money in the bank?

a. deposit slip c. payment slip
b. bank statement d. withdrawal slip

5. What kind of account carries the convenience of withdrawing by check?

a. checking account c. recurring deposit
b. savings account. d. time deposit

6. What kind of account has a fixed maturity date and higher interest rate?
a. current account c. recurring deposit
b. savings account. d. time deposit

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7. Which account provides clients with passbook for money placed in the bank for
safekeeping?
a. current account c. recurring deposit
b. savings account. d. time deposit

8. Which instrument is used for payment of goods and services as a substitute for
cash?
a. check b. deposit slip c. payment slip d. withdrawal slip
9. What happens when a check was failed to be claimed after six months?
a. It becomes a postdated check. b. It becomes a receivable.
c. It becomes a stale check. d. It becomes an investment.

10. PDIC is an institution that insures bank deposits. What does it stand for?
a. Philippine Dangerous Income Check
b. Philippine Deposit Insurance Corporation
c. Philippine Depository Insurance Company
d. Philippine International Insurance Check

Notes to the Teacher

Before starting this module, the teacher should

arouse the learner’s idea on the role of banks in our economic
system. By knowing their advantages and disadvantages,
students will better appreciate banking concepts.
Completing this module may help them understand
banking transactions, however, opening their own bank
account and making transactions with it will give them
hands-on experience to help them grasp the banking process
better.

Lesson Basic Bank Documents and

1 Transactions related to Bank Deposits

What’s In

Bank services in the Philippines have been in existence since 1851. At present,
there have been an increase in the number of banks wanting to serve people. Are you
familiar with banks near your place? Try to name some banks with their logos below:

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 A bank account is a record of a bank’s client, set up by the bank, where
transactions between the bank and the client are recorded.

What’s New

What do you think are the reasons why people open a Bank Account? Identify
your possible reasons.
B

A
C

Businesses may open bank accounts for various purposes. There are those that
want to keep their money in a bank for safekeeping while earning a small amount from
interest, or those that would like the bank to conveniently assist them with their
financial transactions.

What is It

Common Types of Bank Accounts

There are two common types of bank accounts maintained by a business. Let’s
get to know some of their characteristics.

Savings Current
•Purpose of opening a Facilitate financial
To save money
bank account transactions
•Ideal use Employees/Personal Employer/Business
Use
Interest rate offered by None/lower than
Low
the bank savings if any
•Daily Maintaining Balance
required by the bank Low High
•Overdraft (bank service that
allows an account holder to Not allowed Allowed

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 withdraw a little more beyond
his/her balance)
Passbook, deposit and Deposit slips, Checks
•Evidence of transactions
withdrawal slips and Bank Statement
ID, Proof of Address, ID, Proof of Address,
•Documents Required for
Picture, Reference of Picture, Proof of
opening an account
Existing account holder Business

The services intended for savings account provide incentive for account holders
to save and earn minimal interest for keeping a minimum balance, while current
account allows the convenience of having multiple transactions, withdrawals and
payments through checks suitable for businesses. Because of its fast cash turnover,
current accounts rarely earn interest except for hybrid (combination of savings and
current) accounts for premium deposits.

Another type of bank account is the Time Deposit/

Certificate of Deposit. It is type of savings account with a
fixed-term and can only be withdrawn after the lapse of the
agreed period and upon giving notice to the bank.

• Fixed higher interest than the savings account

• It has a holding period and a maturity date.
• There is a penalty for premature withdrawals.

Although savings accounts are linked with a passbook

(record of deposit, withdrawal and earnings), a popularly used
savings account nowadays is a Debit card or an ATM
(Automated Teller Machine) account wherein withdrawals can
be made through designated machines. This also allow the
account holder to use the card to make cashless payments in
various establishments.

• ATM carries the convenience of withdrawing anytime, anywhere using a

teller machine even if banks are already closed or during holidays.

Note, that the owner of a business can avail of both savings and current
account in the same bank or in different banks. Each account is covered by the
Philippine Deposit Insurance Corporation for up to P500,000.

There are preliminary steps to follow before availing a bank account. Clients are
asked to fill out a personal and work-related information sheet, to be submitted together
with two valid identification cards, a picture and a signature card. This will allow clients
to deposit (add money) and withdraw (get money) from the bank.

Deposit and Withdrawal Slips

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 Earlier, we have discussed about savings account.
Depositors under savings accounts can make deposits or
withdrawals using the bank deposit and withdrawal forms
provided by the bank. These will be used for bank transactions
and are handed to the bank teller for verification and recording.

A. Deposit Slip
A deposit slip is used by the depositor to put money in the bank. Deposit slips
are uniquely designed for the specific need of each bank. However, the essential
information required to make a deposit are the same.

SAMPLE DEPOSIT SLIP

DEPOSIT SLIP

1
DATE: ___________________________
2
ACCOUNT NAME: ___________________________________________________________
3
ACCOUNT NUMBER: _________________________________________________________
 SAVINGS 4 CURRENT  PESO  DOLLAR
5
6
AMOUNT OF DEPOSIT (IN WORDS): ____________________________________________
1
________________________________________________________p _________________

DETAILS/BREAKDOWN
CASH 7
DENOMINATION PIECES AMOUNT

SUBTOTAL
CHECKS
NAME OF BANK/BRANCH CHECK NO.

SUBTOTAL
TOTAL

TELLER’S VALIDATION:

Steps in preparing a Deposit Slip.

The following information are to be written in a deposit slip.
1. Date
2. Account holder. (Make sure to write the complete name of the account
holder)

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 3. Account number. (To make sure that the deposits are credited to the
correct account. This is usually found in the first page of the account
holder’s passbook)
4. Type of Account
5. Currency
6. Amount in words and in figures – the amount of the deposit.
7. Details/Breakdown- Deposits maybe in form of cash or check.

→For Cash -The breakdown of cash is listed

Deposits

→For Check -The issuing bank, address of the issuing bank, date of the
Deposits check and the amount of the check are listed.

Practice writing a Deposit slip. Mercy sells delicacies during her available time
off from work. To save money for a house, she opened a savings account with SunOne
Bank with a savings account number # 0431-0607-321. On January 3, 2020, Mercy
went to the bank to make a cash deposit, bringing 69pcs-P1,000, 6pcs-P500, and 8pcs-
P100. Fill in her deposit slip.

B. Withdrawal Slip
A withdrawal slip is a written order to the bank, used by account holders to get
money from his/her bank account. The information present in the withdrawal slip
should include:
1. Date of withdrawal
2. Account holder name
3. Account number
4. Type of account
5. Currency
6. Amount to be withdrawn (in words and figures)
7. Signature of depositor (Signature is an important part of the withdrawal slip.
It is a proof authorizing the bank to release cash to the bearer. The signature

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 is usually compared to the specimen signature provided upon opening the
account).

There may be occasions when the depositor cannot personally withdraw the funds,
in this case, he/she may authorize a representative by indicating the name of the
representative in the space provided where the representative must sign, and present
his/her identification card.
SAMPLE WITHDRAWAL SLIP

Practice Writing a Withdrawal slip. (Form provided at the back)

Help Sammy withdraw P7,500 from his bank account #0638-485-1263, by filling
in his bank withdrawal slip. Use the date today.

Identifying and Preparing Bank Checks

If you are an owner of a company, and your client informed you to pick up their
payment amounting to P48, 973,456.33, how will you do it? I’m sure you’ll find a
way, but imagine how heavy and risky it is to carry such huge amount of cash. What if
after collecting, you need to
separate P23,496,287.88 to pay
your supplier? Imagine how
inconvenient it would be.

As we have discussed on
the common types of bank
accounts for businesses, a
current account has a feature that allows the account holder to issue checks and pay
using money deposited in his/her account. Bank checks (personal and corporate) are
widely acceptable form of instrument specially for businesses, as they allow large sum
and irregular amounts, without the need to carry big amount of cash in your pockets.

They are issued by the account holder directing a person’s bank to pay a specific
amount of money to the person in whose name the check has been issued.
A check may then be encashed (turn into cash) by the payee by presenting the check to
the issuer’s bank, cash will be released upon confirming the signature and the
availability of funds in the issuer’s current account to cover the amount or it can be
deposited in the payee’s own bank account for clearing.

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 SAMPLE BANK CHECK

DRAWER
1
2 3
PAYEE
4

DRAWEE 5

The following are the parties involved in a transaction that uses check as medium of
exchange:

• Drawer, the person or entity who issues the check

• Payee, the recipient of the money whose name is written on the check
• Drawee, the bank or other financial institution where the check can be
presented for payment.

Steps in preparing a Check

1. Write the date.
2. Write the complete name of the payee.
→If the check is tended to be encashed by a person, write the person’s full
name.
→If it is intended to be encashed by any person, write “cash” instead of a
name.
→If the recipient is an organization, write the complete name of the
company.
3. Write the exact amount in figure right after the peso sign.
4. Write the amount in words followed by the word only, so that nothing can be
written after.

Example:  Seventy thousand

 Seventy thousand only –
5. Sign the check on the line at the bottom right corner.

Notes in handling checks.

A. Stale Check

A check becomes invalid after 180days or 6 months from the date it was
issued.
Ex. A check that is issued in January 1, 2020 may only be valid for
transaction until June of the same year.

B. Post-dated check

A check that is dated at a future date.

Ex. A check released in January 1, 2020, was dated as March 30,
2020. This check may be transacted only as soon as March 30,
2020 arrives.

C. Crossed check

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 This means that the check is restricted for payees account and will only
be accepted for deposit, thus, it cannot be encashed over the counter.
This is done by writing two parallel lines on the upper left corner of the
check.

2 PARALLEL LINES

D. Bouncing check

A check that cannot be honored by the bank because the drawer has no
sufficient funds to cover the amount of the check.
Ex. If you have P10,000 in your bank account, you can only issue
checks below that amount.

→When writing a check carefully write the details and avoid erasures.

→When receiving checks make sure that the checks issued to you are free
form errors.

Practice Preparing a check. (Form at the back)

Mons Lara asked you to prepare a check as payment to Kabayan Trading for the
baskets delivered on February 14, 2020 amounting to P48,750.

Bank Statement
With various transactions involved in businesses, how do you think can they
monitor the money that comes in and out of their bank accounts?

The transactions involving savings account can easily be monitored as they are
reflected in the account holder’s passbook every time a transaction is made. Often,
current account holders have no passbooks and instead receive a detailed transaction
history from the bank released every month in the form of a Bank Statement that
summarizes all the activities made for the past thirty business days.

SAMPLE BANK STATEMENT

A B
Tala Dry Goods Current Account No. 0436-287
Matapat Rd., Pampanga C Month: July 31, 2015
STATEMENT PERIOD: JULY 1-31, 2015
Date D Transactions/ Reference Debit Credit 2 Balance 3
1
Descriptions No.
June30 P58,000
July 1 6311 Cash Deposit 432 P12,000 70,000
Jul 9 6308 Check No. 02001 451 P5,000 65,000
July 15 6499 Service Charge DM308 4 50 64,950
July 26 6311 Cash Deposit 452 128,000 192,950
July 31 4048 NSF DM333 7000 185,950 5
CODES Deposits CREDIT Checks DEBIT
INT INTEREST MEMO MEMO
DM BANK CHARGES P140,000 0 P5,000 P7,050
NSF NO SUFFICIENT FUND

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A bank statement contains relevant information including:

A. Customer’s information – identifies the name and location of the account

holder. It is important to make sure that this information is correctly stated
without misspellings.
B. Bank’s information - the name, phone number and address of the bank.
C. Account information - this help identify the account number and the type
of account that is held by the account holder.
D. Transactions: deposits made during the statement period, and withdrawals
through cheques, bill payments, ATM withdrawals, bank fees and debit
purchases.

The beginning balance is carried over from the previous month’s ending balance.
This is added to the transactions that transpired within the current month, including
deposits, withdrawals, interest earned and other charges, to show how they have
affected the account.

Notes to understanding a Bank Statement.

1. The Debit column represents all charges or deduction made by the bank to your
account.

Examples of Debit transaction (DEBIT MEMO)

• Bank service charge - monthly fee charged by the bank for its services
(Ex. cost of printing checks writing funds to other locations and other fees)

• NSF - (Not Sufficient Fund) – Banks also use a debit memorandum when
a deposited check from a customer “bounces” because of
insufficient funds. Bank refer to this as DAIF (Drawn Against Insufficient
Fund) or DAUD (Drawn Against Uncleared Deposits)
2. The Credit column represents the deposits or additions to your account that was
made by the bank.

Examples of Credit transactions (CREDIT MEMO)

• Collection of cash proceeds from notes receivables.

• Interest income earned by the deposit.

3. The Balance column is the running balance after considering the effect of the
transaction to your account.

4. Transactions other than the deposits, withdraws/checks drawn come with codes
beside them. Transaction codes are normally a bank code for the transactions.

5. The ending balance of Tala Dry Goods is P185,950 after all transactions have
been entered. This balance will now be the beginning balance of the bank
statement for the month of August.

By understanding the Bank Statement, an account holder will be able to compare

and check the transactions made and reflected in the company books and transactions
that appeared in the records of the bank. It is important to review bank statements
regularly to make sure that there are no errors. If there are errors, it is important to
contact the bank immediately for corrections.

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 What’s More

Independent Activity 1. Savings vs. Current. Plot the differences and similarities
found in a Savings and Current Account.

SAVINGS CURRENT

Independent Assessment 1. Types of Bank Accounts. Identify the bank account

described by the statements.

a. Savings Account c. Time Deposit Account

b. Current Account d. ATM Account

_____1. An account where deposits can best be withdrawn at its maturity date.

_____ 2. It has a 24-hour banking facility for withdrawing money.

_____ 3. It offers higher interest upon maturity date.

_____ 4. It carries the convenience of withdrawing by checks.

_____ 5. Withdrawals and deposits are evidenced by a passbook.

Independent Activity 2. Writing a Withdrawal Slip. On January 1, 2017,

Puppi’s Treats opened a current account with a CA# 0715-0010-36 at SunOne Bank.
In May 15, 2017 the owner of Puppi’s needed to withdraw P57,800 to pay Sunrise Miller
in cash for the flour delivered. Unfortunately, the owner cannot go to the bank and sent
Leah Son (the secretary) instead. Help fill out Puppi’s withdrawal slip.

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Independent Activity 3. Reading Checks and Bank Statement. Read and
analyze, then answer the questions that comes after.

1. Who does this check belong to? ________________________________________

2. To whom was the check written for? ___________________________________
3. What is the check number? ____________________________________________
4. How much is the check worth? _________________________________________
5. Can this check be encashed over the counter? Why? ____________________

TALA’S BANK STATEMENT FOR JULY 31, 2015

Tala Dry Goods Current Account No. 0436-287

Matapat Rd., Pampanga Month: July 31, 2015
STATEMENT PERIOD: JULY 1-31, 2015
Date Transactions/ Reference Debit Credit Balance
Descriptions No.
June30 P58,000
July 1 6311 Cash Deposit 432 P12,000 70,000
Jul 9 6308 Check No. 02001 451 P5,000 65,000
July 15 6499 Service Charge DM308 50 64,950
July 26 6311 Cash Deposit 452 128,000 192,950
July 31 4048 NSF DM333 7000 185,950
CODES Deposits CREDIT Checks DEBIT
INT INTEREST MEMO MEMO
DM BANK CHARGES P140,000 0 P5,000 P7,050
NSF NO SUFFICIENT FUND

1. What type of account does Tala have? _____________________________________

2. What was the balance in the account on June 30, 2015? ___________________
3. How much is the total amount deposited to the account in July? ___________
4. On what date was P 50 withdrawn from the account? ______________________
5. What is the reason for the decrease of P 7,000 in Tala’s balance? ___________

What I Have Learned

KEYWORDS. Fill in the blanks with the correct answers on our discussion
on Bank Accounts.
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 There are two most common types of bank accounts maintained by a business,
these are:

1. ______________- primarily intended to help the account holder to save money

with low interest.
a. A type of savings account where money is kept for a specific period and
cannot be withdrawn until the given time is __________________
b. ________ allows the convenience of withdrawing money through the use
of teller machines for 24 hours or transact online.
2. Current Account involves high turnover of transactions and thus offers no or
low interest if any. It offers the convenience of paying or withdrawing through
checks.
3. A bank form that is used to put money in the bank is a __________, while
___________ is used by the account holders to get money from the bank.
4. ___________- a widely acceptable bank instrument specially for businesses,
that allow payment/withdrawal of large sum and irregular amounts of money.
5. _________ a transaction history showing the movement of funds of an account
holder including deposits, withdrawals, as well as debits and credit memos.

What I Can Do

Preparing Bank Forms. Records show some transactions made by Produktong

Local Merchandising for the month of January 2019.

DATE TRANSACTION
Jan.1 Opened an account with SunOne Bank and was given a
Current Account # 0848-0314-09
Jan.1 Made an initial deposit of P29,500
Jan.15 Issued a check to Pampanga Telephone Services to pay for
telephone bills amounting to P13,856.22.
Jan.21 Deposited cash collected from customers worth P115,000,
for lanterns sold last month.

Required:

→A. Help the company prepare needed bank documents to facilitate transactions.

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 →B. Compute for Produkto Local’s ending bank balance, if the bank added
P15.75 interest and subtracted P50.00 service charge in the company’s account.

Assessment

ASSESSMENT 1. MULTIPLE CHOICE. Choose the letter of the best answer. Write the
chosen letter on a separate sheet of paper.
1. It is a widely accepted bank document used to pay and withdraw huge and irregular
value/amount of cash.
a. check c. note
b. money d. voucher

2. A record of the account holder’s transaction for the past 30 days.

a. deposit slip c. payment slip
b. bank statement d. withdrawal slip
3. An account that intended to help clients save money for future needs.
a. current account c. recurring deposit
b. savings account. d. time deposit

4. What happens to a check that is not transacted beyond 180days? It becomes a:

a. bouncing check c. stale check
b. crossed check d. post-dated check

5. What kind of account allows payment and withdrawing by check?

a. current account c. recurring deposit
b. savings account. d. time deposit

6. What kind of account has a fixed maturity date and higher interest rate?
a. checking account c. recurring deposit
b. savings account. d. time deposit

7. Which check cannot be encashed over the counter?

a. bouncing check c. stale check
b. crossed check d. post-dated check

8. These are bank charges subtracted from the depositor’s bank account.
a. debit memo c. book error
b. credit memo d. bank error

9. Which is NOT a part of a Bank statement?

a. amount in words b. depositor’s information
c. bank’s information d. transaction codes

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10. Each bank accounts are insured from the PDIC for up to what amount?
a. P250,000 c. P500,000
b. P300,000 d. P1,000,000

ASSESMENT II. Understanding a Bank Statement . Read the statements

carefully. Write TRUE is the statement is correct and FALSE if it incorrect.

__________ 1. A bank statement only shows money going out of your account

__________ 2. The amount of money you have in your account is known as

your balance.
__________ 3. Details of your transactions are included in your bank
Statement.
__________ 4. You will not find the date of your transaction from your bank
statement.
__________ 5. The bank’s transactions codes are seen on a statement.

Additional Activities

Crossword Puzzle. Fill in the puzzle by answering the questions below.

1.Which part of the check should the amount in 9. The person to whom the check was
figure match with? issued
2. Convenience in payment enjoyed by current 10. A check that has not been
account holders. transacted after 6 mos.
3. Account ideal for businesses. 11. A bank’s record of transaction for
the whole month.
4. Bank form common to both savings and
current account. 12. It is where bank charges are
classified.
5. Type of savings account that allows 24hrs.
withdrawal 13. Reason for bouncing check.
6.A savings account slip for getting money from 14. This is what you should try to avoid
the bank. when preparing checks.
7. A check that is marked with two parallel lines 15.Common reason for opening a
savings account.
8. To turn check into money

CROSSWORD PUZZLE

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15
 16
20
PRE-ASSESSMENT
WHAT’S MORE ACTIVITY 5 1. B 6.D
A. 2 D 7.B
PRACTICE 2 3. B 8.A
4. A 9.C
5. A 10.B
WHAT’S IN
Bank of the Philippine
Islands
GRBank
MayBank
PRACTICE 3 PS Bank
RCBC
WHAT’S MORE
INDEPENDENT ACTIVITY 1
DIFFERENCES
SAVINGS CURRENT
TO SAVE FINANCIAL
ASSESSMENT 2 TRANSACTIONS
1. FALSE 4. FALSE LOW GENERALLY
2. TRUE 5. TRUE INTEREST NONE
3. TRUE LOW ADB HIGH ADB
PASSBOOK BANK
WHAT’S MORE INDEPENDENT STATEMENT
ACTIVITY 3 NO WITH
CHECK OVERDRAFT PVERDRAFT
1. Matthe W. Lungin SIMILARITIES
2. Agape Merchandising SAFEKEEPING
3. 000701 PERSONAL/BUSINESS USE
4. P382,500.25 INSURED UNDER PDIC, ETC.
5. No. Because it is not
crossed.
WHAT’S MORE
BANK STATEMENT INDEPENDENT
1. Current Account ASSESSMENT 1
2. P58,000 1. C
3. P140,000 2. D
4. July 15 3. C
5. NSF 4. B
B. P130,609.53 5. A
WHAT’S MORE INDEPENDENT
ASSESSMENT 1 ACTIVITY 2
PRACTICE 1
1. A 6. D
2. B 7. B
3. B 8. A
4. A 9. A
5. A 10.C
CROSSWORD PUZZLE
WHAT I HAVE LEARNED
1. Savings Account
a. Time deposit
b. ATM
2. Current Account
3. Deposit slip,
withdrawal slip
4. Checks
5. Bank Statement
ANSWER KEY
APPENDIX

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References:

Beticon et.al (2016) Fundamentals of Accountancy Business and Management 2, Vibal

Group, Inc.

Licuanan, P. (2016) Teaching Guide for Senior High School. Fundamentals Of Accountancy,
Business, And Management 2. Commission on Higher Education

Money Mentors Reading a Bank Statement. Extension Activity for Financial Awareness for
Youth Presentation

NC Civic Education Consortium 12 Database of K-12 Resources at

http://database.civics.unc.edu/.

Ong, F.L & Gomendoza, J. (2017), Fundamentals of Accountancy Business and

Management 2 for Senior High School C&E Publishing Inc.

Salazar, D.R (2017), Fundamentals of Accountancy Business and Management 2 Rex

Bookstore https://www.gograph.com/vector-clip-art/atm.html

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 Development Team of the Module
Writers: Bethel Grace M. Guiao
Editors: Jane P. Valencia, Ed. D., EPS - Mathematics
Reviewers: Nessa B. Dimalanta/ Viennah Marie M. Bustos
Illustrator: Bethel Grace M. Guiao
Layout Artist: Bethel Grace M. Guiao
Management Team:
ZENIA G. MOSTOLES, EdD, CESO V, Schools Division Superintendent
LEONARDO C. CANLAS, EdD, CESE. Asst. Schools Division Superintendent
ROWENA T. QUIAMBAO, CESE, Asst. Schools Division Superintendent
CELIA R. LACANLALE, PhD, CID Chief
JANE P. VALENCIA, EdD, Education Program Supervisor, Mathematics
JUNE E. CUNANAN, Education Program Supervisor/ Language Editor
RUBY M. JIMENEZ, PhD., Education Program Supervisor, LRMDS

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