Philippine Government Chart of Accounts

8/12/2019 Philippine Government Chart of Accounts

1/53

Philippine Government Chart of Accounts

NEW GOVERNMENT ACCOUNTING !TEM

(COA Circular 2003-001 dated June 17, 2003 and 2004-002 dated April 29, 2004)

"A#ANCE $EET

A E T

CURRENT AET

CA$

Cash on $an%

Account Title

Account NumberNormal Balance

Description

Cash in Vault

101Deit

A!"unt "# cash c"llected $ the %reasurer "# the &hilippines and the %reasurers "#

'"cal "ern!ent *nits ('*s) pendin+ dep"sit

Account Title

Account Number

Normal Balance

Description

Cash - C"llectin+ O##icers

102

Deit

A!"unt "# c"llecti"ns ith the C"llectin+ O##icers&"st!asters%ele+raph

Operat"rs pendin+ dep"sit

Account Title

Account Number

Normal Balance

Description

Cash - Disursin+ O##icers

103

Deit

A!"unt "# cash adances +ranted t" desi+nated .e+ular/pecial Disursin+

O##icers&"st!asters%ele+raph Operat"rs #"r pa$!ent "# auth"ried "##icial

ependitures "r rede!pti"n "# p"stal !"ne$ "rders and tele+raphic trans#ers

suect #"r liuidati"n

Account Title

Account Number

Normal Balance

Description

&ett$ Cash und

104

Deit

A!"unt "# cash +ranted t" desi+nated &ett$ Cash Cust"dian #"r pa$!ent "#

auth"ried pett$ "r !iscellane"us epenses hich cann"t e c"nenientl$ paid

thru chec5

Cash in National Treasur&

Account Title

Account Number

Normal Balance

Description

Cash - 6ati"nal %reasur$, "di#ied Disurse!ent /$ste! (D/)

108

Deit

A!"unt "# 6"tice "# Cash All"cati"n receied #r"! the Depart!ent "# ud+etand ana+e!ent and"r 6"tice "# %rans#er "# All"cati"n receied #r"! the

Central O##ice.e+i"nal O##ice thru hich cash is ithdran ith the issuance "#

D/ chec5s

Cash in "an' ( #ocal Currenc&

Account Title

Account Number

Normal Balance

Description

Cash - an+5" /entral 6+ &ilipinas

110

Deit

Cash in l"cal currenc$ dep"sited ith the an+5" /entral n+ &ilipinas


2/53

Account Title

Account Number

Normal Balance

Description

Cash in an5 - '"cal Currenc$, Current Acc"unt

111

Deit

Cash in l"cal currenc$ dep"sited in current acc"unt ith Auth"ried "ern!ent

Dep"sit"r$ an5s

Account Title

Account Number

Normal Balance

Description

Cash in an5 - '"cal Currenc$, /ain+s Acc"unt

112

Deit

Cash in l"cal currenc$ dep"sited in sain+s acc"unt ith Auth"ried "ern!ent

Dep"sit"r$ an5s

Account Title


Description

Cash in an5 - '"cal Currenc$, %i!e Dep"sits

113Deit

Cash in l"cal currenc$ placed ith Auth"ried "ern!ent Dep"sit"r$ an5 #"r

a speci#ied peri"d "# ti!e

Cash in "an' ( )orei*n Currenc&

Account Title

Account Number

Normal Balance

Description

Cash - an+5" /entral n+ &ilipinas

114Deit

Cash in #"rei+n currenc$ dep"sited ith the an+5" /entral n+ &ilipinas

Account TitleAccount Number

Normal Balance

Description

Cash in an5 - "rei+n Currenc$, Current Acc"unt11:

Deit

Cash in #"rei+n currenc$ dep"sited in current acc"unt ith Auth"ried

"ern!ent Dep"sit"r$ an5s

Account Title

Account Number

Normal Balance

Description

Cash in an5 - "rei+n Currenc$, /ain+s Acc"unt

11;

Deit

Cash in #"rei+n currenc$ dep"sited in sain+s acc"unt ith Auth"ried

"ern!ent Dep"sit"r$ an5s

Account Title

Account Number

Normal BalanceDescription

Cash in an5 - "rei+n Currenc$, %i!e Dep"sits

117

DeitCash in #"rei+n currenc$ placed ith Auth"ried "ern!ent Dep"sit"r$ an5s

#"r a speci#ied peri"d "# ti!e

RECEIVA"#E

Receiva+le Accounts

Account Title

Account Number

Normal Balance

Description

Acc"unts .eceiale121

Deit

A!"unt due #r"! cust"!ers arisin+ #r"! serices rendered, tradin+usiness

transacti"ns "r sale "# !erchandise "r pr"pert$

Account Title

Account Number

All"ance #"r D"ut#ul Acc"unts

301

2


3/53


Credit

A!"unt "# trade receiales esti!ated t" e unc"llectile

Account Title

Account Number

Normal Balance

Description

6"tes .eceiale

122

Deit

A!"unt "# pr"!iss"r$ n"testi!e dra#tstrade acceptances"ther ne+"tiale sh"rt-

ter! instru!ents receied #r"! trade det"rs

Account Title

Account Number

Normal Balance

Description

Due #r"! O##icers and

Account Title

Account Number

Normal Balance

Description

'"ans .eceiale > OCCs

124

Deit

A!"unt "# l"ans due #r"! "ern!ent-Oned and"r C"ntr"lled C"rp"rati"ns

(OCCs)

Account Title

Account Number

Normal Balance

Description

'"ans .eceiale > '*s

12:

Deit

A!"unt "# l"ans due #r"! '*s

Account Title

Account Number

Normal Balance

Description

'"ans .eceiale > Others

12;

Deit

A!"unt "# l"ans due #r"! entities "ther than OCCs and '*s

Account Title


Description

.eal &r"pert$ %a .eceiale

127Deit

A!"unt "# asic real pr"pert$ ta due #r"! real pr"pert$ "ners


Normal Balance

Description

/pecial


4/53


Normal Balance

Description

Due #r"! 6ati"nal %reasur$

131

Deit

A!"unt "# cash "r its euialent dep"sited $ +"ern!ent a+encies t" the

Auth"ried "ern!ent Dep"sit"r$ an5s #"r the acc"unt "# the %reasurer "# the

&hilippines suect t" re#undithdraal

Account Title

Account Number

Normal Balance

Description

Due #r"! 6As

13;

Deit

A!"unt due #r"! depart!ents, ureaus and "ther "##ices "# the 6ati"nal

"ern!ent

Account Title


Description

Due #r"! OCCs

137Deit

A!"unt due #r"! OCCs includin+ "ern!ent inancial ?nstituti"ns


Normal Balance

Description

Due #r"! '*s

138

Deit

A!"unt due #r"! '*s (pr"incescities!unicipalities aran+a$s)

Account Title

Account Number

Normal Balance

Description

Due #r"! 6Os&Os

139

Deit

unds entrusted t" 6"n-"ern!ent Or+aniati"ns&e"ples= Or+aniati"ns

(6Os&Os) #"r the i!ple!entati"n "# speci#ic +"ern!ent pr"ects suect t"

liuidati"n

Intra(A*enc& Receiva+les

Account Title


Description

Due #r"! Central O##ice@"!e O##ice

141Deit

A!"unt "# transacti"ns rec"rded in the ""5s "# .e+i"nal O##ices/ta##

ureausOperatin+ *nits and"r ranch O##ices "# OCCs

Account Title

Account Number

Normal Balance

Description

Due #r"! .e+i"nal O##ices/ta## ureausranch O##ices

142

Deit

A!"unt "# transacti"ns rec"rded in the ""5s "# the Central O##iceOperatin+

*nits and"r @"!e O##ice "# OCCs


Normal Balance

Description

Due #r"! Operatin+ *nits143

Deit

A!"unt "# transacti"ns rec"rded in the ""5s "# the Central O##ice.e+i"nal

O##ices


Normal Balance

Description

Due #r"! Other unds144

Deit

A!"unt due #r"! "ther #unds !aintained $ the a+enc$

4


5/53

Account Title

Account Number

Normal Balance

Description

Due #r"! /usidiariesA##iliates

14:

Deit

A!"unt due #r"! susidiariesa##iliates "# OCCs

Other Receiva+les

Account Title

Account Number

Normal Balance

Description

.eceiales - Disall"ancesChar+es

14;

Deit

A!"unt due #r"! pulicpriate indiidualsentities #"r audit

disall"anceschar+es hich hae ec"!e #inal and eecut"r$

Account Title


Description

Diidend .eceiale

147Deit

A!"unt "# diidends due #r"! inest!ents in st"c5s and "ther !ar5etale

securities

Account Title

Account Number

Normal Balance

Description

Other .eceiales

149

Deit

A!"unt due #r"! "ther det"rs n"t #allin+ under an$ "# the speci#ic receiale

acc"unts

INVENTORIE

Materials

Account Title

Account Number

Normal Balance

Description

.a aterials ?nent"r$

1:1

Deit

C"st "# ra !aterials purchasedreceied #"r use in pr"ducti"n

Account Title

Account Number

Normal Balance

Description

"r5-in-&r"cess ?nent"r$

1:2

Deit

C"st "# !aterial, la"r and "erhead epenses put int" pr"ducti"n ut still in the

pr"cess "# !anu#acture at the end "# the acc"untin+ peri"d


Normal Balance

Description

inished ""ds ?nent"r$1:3

Deit

C"st "# c"!pleted "r5 "rder+""ds !anu#acturedpr"ducedpr"cessed


Normal Balance

Description

erchandise ?nent"r$1:4

Deit

C"st "# !erchandise purchased "r pr"duced #"r sale

upplies

Account Title

Account Number

Normal Balance

Description

O##ice /upplies ?nent"r$

1::

Deit

C"st "# "##ice supplies purchasedreceied #"r use in +"ern!ent "##ice

:


6/53

"perati"ns

Account Title

Account Number

Normal Balance

Description

Acc"untale "r!s ?nent"r$

1:;

Deit

C"st "r appr"priate alue "# acc"untale #"r!s purchasedacuired receied #"r

use in the c"urse "# +"ern!ent "perati"n and"r sale

Account Title

Account Number

Normal Balance

Description

Ani!alB""l"+ical /upplies ?nent"r$

1:7

Deit

C"st "# ani!al""l"+ical supplies purchasedreceied #"r usec"nsu!pti"n "#

par5sildli#e "tanical +ardens


Normal Balance

Description

""d /upplies ?nent"r$1:8

Deit

C"st "# n"n-perishale #""ds purchasedreceied #"r st"c5use in +"ern!ent

"perati"ns

Account Title

Account Number

Normal Balance

Description

Dru+s and edicines ?nent"r$

1:9

Deit

C"st "# dru+s and !edicines purchasedreceied #"r st"c5use in +"ern!ent

"perati"ns

Account Title

Account Number

Normal Balance

Description

edical, Dental and 'a"rat"r$ /upplies ?nent"r$

1;0

Deit

C"st "# !edical, dental and la"rat"r$ supplies purchasedreceied #"r use in

+"ern!ent "perati"nspr"ects

Account Title

Account Number

Normal Balance

Description

as"line, Oil and 'uricants ?nent"r$

1;1

Deit

C"st "# +as"line, "il and luricants purchasedreceied #"r use in +"ern!ent

"perati"ns

Account Title

Account Number

Normal Balance

Description

A+ricultural /upplies ?nent"r$

1;2

Deit

C"st "# a+ricultural supplies purchasedreceied #"r use in +"ern!ent

pr"+ra!spr"ects

Account Title

Account Number

Normal Balance

Description

%et""5s and ?nstructi"nal aterials ?nent"r$

1;3

Deit

C"st "# tet""5s and instructi"nal !aterials purchasedreceied #"r use in

+"ern!ent sch""ls "perati"n

Account Title

Account Number

Normal Balance

ilitar$ and &"lice /upplies ?nent"r$

1;4

Deit

;


7/53

Description C"st "# supplies purchasedreceied #"r use in !ilitar$ and p"lice "perati"ns

Account Title

Account Number

Normal Balance

Description

Other /upplies ?nent"r$

1;:

Deit

C"st "# supplies purchasedreceied #"r use hich cann"t e classi#ied under an$

"# the speci#ic inent"r$ acc"unts

Account Title

Account Number

Normal Balance

Description

C"n#iscatedAand"ned/eied ""ds ?nent"r$

1;;

Deit


8/53

Account Title

Account Number

Normal Balance

Description

&repaid ?nterest

179

Deit

A!"unt adanced #"r interest "# l"ans c"ntracted $ the +"ern!ent

Account Title

Account Number

Normal Balance

Description

Dep"sit "n 'etters "# Credit

180

Deit

A!"unt dep"sited #"r "penin+ "# letters "# credit

Account Title

Account Number

Normal Balance

Description

Adances t" C"ntract"rs

181

Deit

A!"unt adanced t" c"ntract"rs as auth"ried $ la

Account Title

Account Number


De#erred Char+es

182

Deit

A!"unt "# "ther epenses hich ere paid #"r ut re!ain unc"nsu!ed

unutilied at the end "# the acc"untin+ peri"d

Account Title

Account Number

Normal Balance

Description

Or+aniati"n C"st

183

Deit

C"st incurred in #"r!in+ "r "r+aniin+ OCCs

Account Title

Account Number

Normal Balance

Description

Other &repaid


9/53


Normal Balance

Description

?nest!ents in /t"c5s

192

Deit

A!"unt "# auth"ried inest!ents in st"c5s

Account Title

Account Number

Normal Balance

Description

?nest!ents in "nds

193

Deit

A!"unt "# auth"ried inest!ents in "nds

Account Title

Account Number

Normal Balance

Description

Other ?nest!ents and ar5etale /ecurities

197

Deit

A!"unt placed "n "ther inest!ents and !ar5etale securities

IN-ING )UN.

Account Title

Account Number

Normal Balance

Description

/in5in+ und

198

Deit

A!"unt set aside #"r the liuidati"n "# l"n+-ter! det

PROPERT!, P#ANT AN. E/UIPMENT

#AN. AN. #AN. IMPROVEMENT

Account Title

Account Number

Normal Balance

Description

'and

201

Deit

C"stAppraised alue "# acuired land

Account Title

Account Number

Normal Balance

Description

'and ?!pr"e!ents

202

Deit

C"stAppraised alue "# land i!pr"e!ents hich are per!anent "r capital innature

Account Title

Account Number

Normal Balance

Description

Accu!ulated Depreciati"n - 'and ?!pr"e!ents

302

Credit

Cu!ulatie reducti"n in the alue "# the land i!pr"e!ent due t" use

Account Title

Account Number

Normal Balance

Description

.una$s%aia$s

203

Deit

C"stAppraised alue "# runa$staia$s c"nstructedacuired includin+ related

i!pr"e!ents hich are per!anent "r capital in nature

Account Title

Account Number

Normal Balance

Description

Accu!ulated Depreciati"n - .una$s%aia$s303

Credit

Cu!ulatie reducti"n in the alue "# runa$staia$s due t" use

Account Title

Account Number

Normal Balance

.aila$s

204

Deit

9


10/53

Description C"stAppraised alue "# railr"ad tracts, ter!inals and stati"ns

c"nstructedacuired includin+ related i!pr"e!ents hich are per!anent "r

capital in nature

Account Title

Account Number

Normal Balance

Description

Accu!ulated Depreciati"n - .aila$s

304

Credit

Cu!ulatie reducti"n in the alue "# the raila$s due t" use

Account Title

Account Number

Normal Balance

Description


11/53

Account Title

Account Number

Normal Balance

Description

ar5ets and /lau+hterh"uses

214

Deit

C"stAppraised alue "# !ar5ets and slau+hterh"uses c"nstructedacuired

includin+ related i!pr"e!ents hich are per!anent "r capital in nature

Account Title

Account Number

Normal Balance

Description

Accu!ulated Depreciati"n - ar5ets and /lau+hterh"uses

314

Credit

Cu!ulatie reducti"n in the alue "# !ar5ets and slau+hterh"uses due t" use

Account Title

Account Number


Other /tructures

21:

DeitC"stAppraised alue "# "ther structures c"nstructedacuired includin+ related

i!pr"e!ents hich are per!anent "r capital in nature


Normal Balance

Description

Accu!ulated Depreciati"n - Other /tructures

31:

Credit

Cu!ulatie reducti"n in the alue "# "ther structures due t" use

#EAE$O#. IMPROVEMENT

Account Title

Account Number

Normal Balance

Description

'easeh"ld ?!pr"e!ents, 'and

218

Deit

C"stAppraised alue "# i!pr"e!ents !ade "n land under lease

Account Title

Account Number

Normal Balance

Description

Accu!ulated Depreciati"n- 'easeh"ld ?!pr"e!ents, 'and

318

Credit

Cu!ulatie reducti"n in the alue "# i!pr"e!ents !ade "n land under leasedue t" use

Account Title


Description

'easeh"ld ?!pr"e!ents, uildin+s

219

Deit

C"stAppraised alue "# i!pr"e!ents !ade "n uildin+s under lease

Account Title

Account Number

Normal Balance

Description

Accu!ulated Depreciati"n - 'easeh"ld ?!pr"e!ents, uildin+s

319

Credit

Cu!ulatie reducti"n in the alue "# i!pr"e!ents !ade "n uildin+s under

lease due t" use

Account Title

Account Number

Normal Balance

Description

Other 'easeh"ld ?!pr"e!ents

220

Deit

C"stAppraised alue "# i!pr"e!ents !ade "n "ther pr"perties under lease

Account Title

Account Number

Normal Balance

Accu!ulated Depreciati"n - Other 'easeh"ld ?!pr"e!ents

320

Credit

11


12/53


13/53

Account Title

Account Number

Normal Balance

Description

A+ricultural, isher$ and "restr$


14/53

Account Title

Account Number

Normal Balance

Description

@"spital


15/53


Description

240

Deit

C"stAppraised alue "# "ther !achineries and euip!ent acuired

Account Title

Account Number

Normal Balance

Description

Accu!ulated Depreciati"n - Other achiner$ and


16/53


Deit

C"stAppraised alue "# "ther transp"rtati"n euip!ent acuired

Account Title

Account Number

Normal Balance

Description

Accu!ulated Depreciati"n - Other %ransp"rtati"n


17/53


Normal Balance

Description

atera$s, Aueducts, /eaalls, .ier alls and Others

2:7

Deit

C"stAppraised alue "# atera$s, aueducts, seaalls, rier alls and "thers

c"nstructedacuired

Account Title

Account Number

Normal Balance

Description

Other &ulic ?n#rastructures

2;0

Deit

C"stAppraised alue "# "ther pulic in#rastructures c"nstructedacuired hich

cann"t e classi#ied under an$ speci#ic t$pe "# pulic in#rastructures

RE)ORETATION PRO1ECT

Account Title

Account Number

Normal Balance

Description

.e#"restati"n - *pland

2;1

Deit

C"stAppraised alue "# upland re#"restati"n pr"ects c"!pletedacuired

Account Title

Account Number

Normal Balance

Description

.e#"restati"n - arshland/a!pland

2;2

Deit

C"stAppraised alue "# !arshlandsa!pland re#"restati"n pr"ectsc"!pletedacuired

CONTRUCTION IN PROGRE

A*enc& Assets

Account Title

Account Number

Normal Balance

Description

C"nstructi"n in &r"+ress - A+enc$ Assets

2;4Deit

C"stAppraised alue "# +"ern!ent assets hich are still under c"nstructi"n

includin+ s"#tare deel"p!ent

Pu+lic Infrastructures2Reforestation Pro3ects

Account Title

Account Number

Normal Balance

Description

C"nstructi"n in &r"+ress - ."ads, @i+ha$s and rid+es

2;;

Deit

C"stAppraised alue "# r"ads, hi+ha$s and rid+es hich are still under

c"nstructi"n

Account Title

Account Number

Normal Balance

Description

C"nstructi"n in &r"+ress - &ar5s, &laas and "nu!ents

2;7

Deit

C"stAppraised alue "# par5s, plaas and !"nu!ents hich are still under

c"nstructi"n

Account Title

Account Number

Normal Balance

Description

C"nstructi"n in &r"+ress - &"rts, 'i+hth"uses and @ar"rs2;8

Deit

C"stAppraised alue "# p"rts, li+hth"uses and har"rs hich are still under

c"nstructi"n

Account Title

Account Number

C"nstructi"n in &r"+ress - Artesian ells, .eser"irs, &u!pin+ /tati"ns and

C"nduits

17


18/53


19/53


Normal Balance

Description

Arts, Arche"l"+ical /peci!ens and Other

19


20/53

INTER(AGENC! PA!A"#E

Account Title

Account Number

Normal Balance

Description

Due t" 6ati"nal %reasur$

411

Credit

A!"unt due t" the 6ati"nal %reasur$

Account Title

Account Number

Normal Balance

Description

Due t" ?.

412

Credit

A!"unt "# taes duea!"unt ithheld #"r re!ittance t" the ureau "# ?nternal

.eenue (?.)

Account Title

Account Number


Due t" /?/

413

CreditC"ntriuti"ns duec"llecti"ns receieda!"unts ithheld #"r re!ittance t" the

"ern!ent /erice ?nsurance /$ste! (/?/)


Normal Balance

Description

Due t" &A-??

414

Credit

C"ntriuti"ns duec"llecti"ns receieda!"unts ithheld #"r re!ittance t" the

@"!e Deel"p!ent utual und (@D)

Account Title

Account Number

Normal Balance

Description

Due t" &@?'@


21/53


Normal Balance

Description

Due t" .e+i"nal O##ices/ta## ureausranch O##ices

422

Credit

A!"unt receied $ the Central O##ice and"r @"!e O##ice "# OCCs #r"!

.e+i"nal O##ices/ta## ureaus and"r ranch O##ices "# OCCs

Account Title

Account Number

Normal Balance

Description

Due t" Operatin+ *nits

423

Credit

A!"unt receied $ the Central O##ice.e+i"nal O##ices #r"! the Operatin+

*nits

Account Title

Account Number


Due t" Other unds

424

CreditA!"unt receiedithheld #"r the acc"unt "# "ther #unds

Account Title


Description

Due t" /usidiariesA##iliates

42:

Credit

A!"unt due t" susidiariesa##iliates

OT$ER CURRENT #IA"I#IT! ACCOUNT

Account Title

Account Number


uarant$ Dep"sits &a$ale

42;

Credit'iailit$ arisin+ #r"! cash receied t" +uarant$ per#"r!ance hich are

re#undale t" the dep"sit"r

Account Title

Account Number

Normal Balance

Description

&er#"r!anceiddersail "nds &a$ale

427

Credit

'iailit$ arisin+ #r"! the receipt "# cash "nd t" +uarantee the per#"r!ance "# the

c"ntractc"urt "rder

Account Title

Account Number

Normal Balance

Description

Currenc$ /ap &a$ale

428

Credit

'iailit$ arisin+ #r"! treasur$ transacti"n here #und in #"rei+n currenc$ is

sapped int" &hilippine currenc$

Account Title

Account Number

Normal Balance

Description

%a .e#unds &a$ale

429

Credit

A!"unt re#undale t" tapa$ers #"r ecess a!"unt paidithheld

Account Title

Account Number

Normal Balance

Description

Other &a$ales

439

Credit

Other liailities n"t #allin+ under an$ "# the speci#ic liailit$ acc"unts

#ONG(TERM #IA"I#ITIE

MORTGAGE2"ON.2#OAN PA!A"#E

21


22/53


Normal Balance

Description

"rt+a+e &a$ale

441

Credit

'"n+-ter! indetedness c"ered $ a c"ntractsecured $ c"llateral t" +uarantee

pa$!ent

Account Title

Account Number

Normal Balance

Description

"nds &a$ale - D"!estic

442

Credit

'"n+-ter! indetedness t" d"!estic credit"rs #"r "nds issued

Account Title

Account Number

Normal Balance

Description

"nds &a$ale > "rei+n

443

Credit

'"n+-ter! indetedness t" #"rei+n credit"rs #"r "nds issued

Account Title

Account Number


'"ans &a$ale - D"!estic

444

Credit

'"n+-ter! indetedness t" d"!estic credit"rs c"ered $ a c"ntract a+ree!ent

Account Title

Account Number

Normal Balance

Description

'"ans &a$ale > "rei+n

44:

Credit

'"n+-ter! indetedness t" #"rei+n credit"rs c"ered $ a c"ntracta+ree!ent

Account Title

Account Number

Normal Balance

Description

Other '"n+-%er! 'iailities

4:0

Credit

Other l"n+-ter! liailities n"t #allin+ under an$ "# the speci#ic l"n+-ter! liailit$

acc"unts

.E)ERRE. CRE.IT

Account Title

Account Number

Normal Balance

Description

De#erred .eal &r"pert$ %a ?nc"!e

4:1

Credit

.eal pr"pert$ ta rec"rded at the e+innin+ "# the $ear


Normal Balance

Description

De#erred /pecial


23/53


Normal Balance

Description

"ern!ent


24/53


25/53

Account Title

Account Number

Normal Balance

Description

?!!i+rati"n %a

::9

Credit

%aes and "ther char+es due #r"! i!!i+rants

Account Title

Account Number

Normal Balance

Description

?!p"rt Duties

:;0

Credit

%aes "n +""ds enterin+ the c"untr$

Account Title

Account Number

Normal Balance

Description

?nc"!e %a > ?ndiiduals

:;1

Credit

%aes "n inc"!e "# indiiduals #r"! all s"urces

Account Title

Account Number


?nc"!e %a > &artnerships

:;2

Credit

%aes "n inc"!e #r"! partnerships= usiness "perati"ns durin+ the peri"d

Account Title

Account Number

Normal Balance

Description

?nc"!e %a > C"rp"rati"ns

:;3

Credit

%aes "n inc"!e #r"! d"!estic#"rei+n c"rp"rati"ns, priate educati"nal

instituti"ns= usiness "perati"ns durin+ the peri"d

Account Title

Account Number

Normal Balance

Description

&r"#essi"nal %a

:;4

Credit

%aes "n all pers"ns en+a+ed in the eercisepractice "# their pr"#essi"ns

reuirin+ +"ern!ent ea!inati"n

Account Title

Account Number

Normal Balance

Description

/t"c5 %rans#er %a

:;:

Credit

%aes "n the trans#er "# st"c5 as rec"rded in the /t"c5 and %rans#er ""5 "# the

c"rp"rati"n

Account Title

Account Number

Normal Balance

Description

%a "n "rest &r"ducts

:;;

Credit

%aes "n ti!er and #ire""d cut in pulic #"rests, #r"! unre+istered priate

lands and "ther #"rest pr"ducts re!"ed under +ratuit"us licenses

Account Title

Account Number

Normal Balance

Description

Value Added %a

:;7

Credit

%aes "n salearterechan+e "# +""ds, pr"perties and serices pa$ale $ the

sellerless"rtrans#er"r

Account Title

Account Number

Normal Balance

Value Added %a -


26/53

Description %aes "n the increase in the "rth!erit "# +""dspr"pertiesserices

Account Title

Account Number

Normal Balance

Description

%rael %a

:;9

Credit

%aes i!p"sed "n indiiduals h" are leain+ the c"untr$

Account Title

Account Number

Normal Balance

Description

Other 6ati"nal %aes

:78

Credit

%aes n"t classi#ied under an$ "# the speci#ic nati"nal taes acc"unt

Account Title

Account Number


ines and &enalties - 6ati"nal %aes

:79

Creditines and penalties char+ed t" nati"nal taes

#OCA# TA0E

Account Title

Account Number

Normal Balance

Description

A!use!ent %a

:81

Credit

%aes "n +r"ss receipts #r"! ad!issi"n #ees c"llected $ "perat"rs "#cine!asc"ncert hallstadiu! and "ther places "# a!use!ent

Account Title


Description

usiness %a

:82Credit

%aes "n d"!estic sales "# !anu#acturersasse!lersrepac5ers

pr"cess"rsh"lesalersdistriut"rsretailersc"ntract"rs"ther usinesses

Account Title

Account Number

Normal Balance

Description

C"!!unit$ %a

:83

Credit

%aes leied "n eer$ citien "# the &hilippines

Account Title

Account Number

Normal Balance

Description

ranchise %a

:84

Credit

%aes "n #ranchise +ranted t" usiness "peratin+ ithin the l"calities

Account Title

Account Number

Normal Balance

Description

Occupati"n %a

:8:

Credit

%aes "n all pers"ns en+a+ed in the eercisepractice "# their pr"#essi"n "r callin+

Account Title

Account Number

Normal Balance

Description

&rintin+ and &ulicati"n %a

:8;

Credit

%aes "n printin+pulicati"n "# ""5s and "ther printed !aterials

Account Title

Account Number

Normal Balance

Description

&r"pert$ %rans#er %a

:87

Credit

%aes "n saled"nati"narter "r an$ "ther !"de "# trans#errin+ "nershiptitle "#

2;


27/53

real pr"pert$

Account Title

Account Number

Normal Balance

Description

.eal &r"pert$ %a

:88

Credit

asic ta "n real pr"pert$ and its i!pr"e!ents

Account Title

Account Number

Normal Balance

Description

.eal &r"pert$ %a "n ?dle 'ands

:89

Credit

%a "n idle lands in additi"n t" the asic real pr"pert$ ta

Account Title

Account Number


/pecial Assess!ent %a

:90

Credit/pecial le$ "n lands ene#ited $ pulic "r5s pr"ectsi!pr"e!ents

Account Title


Description

/pecial


28/53


Credit

ees "n #isher$ priile+es +ranted and licenses #"r the "perati"n "# #ishin+ essels

Account Title

Account Number

Normal Balance

Description

ranchisin+ and 'icensin+ ees

;03

Credit

ees "n #ranchiseslicenses issued

Account Title

Account Number

Normal Balance

Description

"t"r Vehicles *sers Char+e

;04

Credit

Char+es "n all t$pes "# !"t"r ehicles

Account Title


Description

&er!it ees

;0:Credit

ees #"r the issuance "# per!its $ +"ern!ent a+encies


Normal Balance

Description

.e+istrati"n ees

;0;

Credit

ees in the re+istrati"n "# cart, cattle, !arria+e, etc

Account Title

Account Number

Normal Balance

Description

Other &er!its and 'icenses

;08

Credit

ees #"r the issuance "# per!itslicenses n"t classi#ied under speci#ic acc"unts

Account Title

Account Number

Normal Balance

Description

ines and &enalties - &er!its and 'icenses

;09

Credit

ines and penalties char+ed t" per!its and licenses

ERVICE INCOME

Account Title

Account Number


A##iliati"n ees

;11

Credit

ees #"r the trainin+ "# students in /tate *niersities and C"lle+es and "ther

+"ern!ent sch""lsa+encies

Account Title

Account Number

Normal Balance

Description

Athletic and Cultural ees

;12

Credit

ees #"r athletic and cultural actiities

Account Title

Account Number

Normal Balance

Description

Clearance and Certi#icati"n ees

;13

Credit

ees #"r the issuance "# clearancescerti#icates


Normal Balance

Description

C"!prehensie


29/53

Account Title

Account Number

Normal Balance

Description

Dipl"!a and raduati"n ees

;1:

Credit

ees #"r the issuance "# dipl"!ac"nduct "# +raduati"n actiities

Account Title

Account Number

Normal Balance

Description

ara+e ees

;1;

Credit

ees #"r the c"llecti"ndisp"sal "# +ara+e

Account Title

Account Number

Normal Balance

Description

?nspecti"n ees

;17

Credit

ees #"r the c"nduct "# inspecti"n

Account Title

Account Number


'irar$ ees

;18

Credit

ees #"r use "# the lirar$

Account Title

Account Number

Normal Balance

Description

edical, Dental and 'a"rat"r$ ees

;19

Credit

ees #"r !edicaldentalla"rat"r$ ea!inati"ns

Account Title

Account Number

Normal Balance

Description

&assp"rt and Visa ees

;20

Credit

ees #"r the issuance "# passp"rts and isas

Account Title


Description

&r"cessin+ ees

;21Credit

ees #"r the pr"cessin+ "# d"cu!ents


Normal Balance

Description

/e!inar ees

;22

Credit

ees #"r the c"nduct "# se!inarstrainin+c"nenti"ns"r5sh"ps, etc

Account Title

Account Number

Normal Balance

Description

%"ll and %er!inal ees

;23

Credit

ees #"r use "# r"adsrid+es#erriespiers and ter!inals

Account Title

Account Number

Normal Balance

Description

%ranscript "# .ec"rd ees

;24

Credit

ees #"r the issuance "# transcript "# rec"rds

Account Title

Account Number

Normal Balance

Other /erice ?nc"!e

;28

Credit

29


30/53

Description ?nc"!e #"r serices n"t classi#ied under the speci#ic serice inc"!e acc"unts

Account Title

Account Number

Normal Balance

Description

ines and &enalties - /erice ?nc"!e

;29

Credit

ines and penalties char+ed t" serice inc"!e

"UINE INCOME

Account Title

Account Number

Normal Balance

Description

@"spital ees

;31

Credit

ees #"r serices rendered t" patients

Account Title

Account Number

Normal Balance

Description

?nc"!e #r"! Canteen Operati"ns

;32

Credit

?nc"!e #r"! the "perati"n "# the canteenca#eteriaeater$

Account Title

Account Number

Normal Balance

Description

?nc"!e #r"! Ce!eter$ Operati"ns

;33

Credit

?nc"!e #r"! the "perati"n "# the ce!eteries

Account Title

Account Number


?nc"!e #r"! C"!!unicati"n acilities

;34

Credit?nc"!e #r"! the use "# c"!!unicati"n #acilities

Account Title

Account Number

Normal Balance

Description

?nc"!e #r"! D"r!it"r$ Operati"ns

;3:

Credit

?nc"!e #r"! the "perati"n "# d"r!it"riesl"d+in+ h"usesh"stels

Account Title

Account Number

Normal Balance

Description

?nc"!e #r"! ar5ets

;3;

Credit

?nc"!e #r"! the "perati"n "# pulic !ar5ets


Normal Balance

Description

?nc"!e #r"! /lau+hterh"uses;37

Credit

?nc"!e #r"! the "perati"n "# slau+hterh"uses


Normal Balance

Description

?nc"!e #r"! %ransp"rtati"n /$ste!;38

Credit

?nc"!e #r"! the "perati"n "# transp"rtati"ns s$ste!

Account Title

Account Number

Normal Balance

Description

?nc"!e #r"! ater"r5s /$ste!

;39

Credit

?nc"!e #r"! the "perati"n "# ater"r5s s$ste!

30


31/53


32/53


Description

;:4

Credit

A!"unt "# susid$ receied $ the Operatin+ *nit and "r @"!e O##ice "#

OCCs #r"! the .e+i"nal O##ices/ta## ureaus and"r ranch O##ices "#

OCCs

Account Title

Account Number

Normal Balance

Description

/usid$ #r"! Operatin+ *nits

;::

Credit

A!"unt "# susid$ receied $ an Operatin+ *nit #r"! an"ther Operatin+ *nits

Account Title

Account Number

Normal Balance

Description

/usid$ #r"! Other '*s

;:;

Credit

inancial assistance receied #r"! "ther '*s

Account Title

Account Number


/usid$ #r"! Other unds

;:7

Credit

A!"unt "# susid$ receied #r"! "ther #unds

Account Title

Account Number

Normal Balance

Description

/usid$ #r"! /usidiariesA##iliates

;:8

Credit

A!"unt "# susid$ receied #r"! susidiariesa##iliates

OT$ER GENERA# INCOME

Account Title

Account Number

Normal Balance

Description

Diidend ?nc"!e

;;1

Credit

Cash diidends earned #r"! inest!ents in st"c5s

Account Title

Account Number

Normal Balance

Description

?nc"!e #r"! rants and D"nati"ns

;;2

Credit

A!"unt "# +rantsd"nati"ns receied in cash "r in 5ind

Account Title

Account Number


?nsurance ?nc"!e

;;3

Credit?nc"!e #r"! li#e insurance#idelit$third part$ liailit$pr"pert$ and "ther n"n-li#e

insurance and reinsurance

Account Title


Description

?nterest ?nc"!e

;;4Credit

?nterest "n dep"sits ith an5sl"ansinest!ents

Account Title

Account Number

Normal Balance

Description

?nternal .eenue All"t!ent

;;:

Credit

/hare "# the pr"incecit$!unicipalit$ #r"! the nati"nal taes c"llected

Account Title /ale "# C"n#iscatedAand"ned/eied ""ds and &r"perties

32


33/53


Description

;;;

Credit

?nc"!e #r"! sale "# +""dspr"perties c"n#iscatedaand"nedseied

Account Title

Account Number

Normal Balance

Description

/hare #r"!


34/53


Normal Balance

Description

ain'"ss "n /ale "# /ecurities

;83

CreditDeit

A!"unt "# +ainl"ss "n sale "# "ndssecurities

Account Title

Account Number

Normal Balance

Description

&ri"r Fears= Adust!ents

;84

CreditDeit

Adust!ent "# pri"r $ears= inc"!e earnedepenses incurred

E0PENE

PERONA# ERVICE

A#ARIE AN. WAGE

Account Title

Account Number

Normal Balance

Description

/alaries and a+es > .e+ular

701

Deit

&a$ pr"per "# re+ular +"ern!ent e!pl"$ees #"r serices rendered

Account Title

Account Number

Normal Balance

Description

/alaries and a+es - ilitar$*ni#"r!ed

702Deit

&a$ pr"per "# !ilitar$ and uni#"r!ed pers"nnel "# the Depart!ent "# 6ati"nal

De#ense, Depart!ent "# ?nteri"r and '"cal "ern!ent and 6ati"nal appin+

and .es"urce ?n#"r!ati"n A+enc$ #"r serices rendered

Account Title

Account Number

Normal Balance

Description

/alaries and a+es - &art-ti!e

703

Deit

&a$ pr"per "# part-ti!e +"ern!ent e!pl"$ees #"r serices rendered

Account Title

Account Number

Normal Balance

Description

/alaries and a+es - /ustitute

704

Deit

&a$ pr"per "# sustitute +"ern!ent e!pl"$ees #"r serices rendered

Account Title

Account Number


/alaries and a+es > Casual

70:

Deit&a$ pr"per "# casual +"ern!ent e!pl"$ees #"r sericesrendered

Account Title

Account Number


/alaries and a+es - C"ntractual

70;

Deit&a$ pr"per "# c"ntractual +"ern!ent e!pl"$ees #"r serices rendered

Account Title

Account Number

Normal Balance

Description

/alaries and a+es -

707

Deit

&a$ pr"per "# e!er+enc$ +"ern!ent e!pl"$ees #"r serices rendered

OT$ER COMPENATION

Account Title &ers"nnel


35/53


Description

711

Deit

All"ance +ranted t" all app"intie +"ern!ent e!pl"$ees

Account Title

Account Number

Normal Balance

Description

Additi"nal C"!pensati"n (ADCO)

712

Deit

All"ance +ranted t" all +"ern!ent pers"nnel hether re+ularcasual "n

te!p"rar$ statusc"ntractual

Account Title

Account Number

Normal Balance

Description

.epresentati"n All"ance (.A)

713

Deit

All"ance +ranted t" auth"ried "##icials and e!pl"$ees hile in the actual

per#"r!ance "# their respectie #uncti"ns

Account Title

Account Number


%ransp"rtati"n All"ance (%A)

714

Deit

All"ance +ranted t" auth"ried "##icialse!pl"$ees #"r transp"rtati"n

Account Title

Account Number

Normal Balance

Description

Cl"thin+*ni#"r! All"ance

71:

Deit

All"ance t" auth"ried +"ern!ent "##icialse!pl"$ees #"r cl"thin+uni#"r!

Account Title

Account Number

Normal Balance

Description

/usistence, 'aundr$ and uarters All"ances

71;

Deit

All"ances t" auth"ried +"ern!ent "##icialse!pl"$ees #"r susistence,

laundr$ and uarters


Normal Balance

Description

&r"ductiit$ ?ncentie All"ance717

Deit

?ncentie t" auth"ried +"ern!ent "##icialse!pl"$ees #"r +""d per#"r!ance

Account Title

Account Number

Normal Balance

Description

Oerseas All"ance

718

Deit

All"ance t" auth"ried +"ern!ent "##icialse!pl"$ees "n #"rei+n assi+n!ent

Account Title

Account Number


Other "nuses and All"ances

719

DeitOther auth"ried "nuses and all"ances t" +"ern!ent "##icialse!pl"$ees

hich are n"t classi#ied under the speci#ic acc"unts

Account Title

Account Number


@"n"raria

720

DeitA!"unt due t" +"ern!ent "##icialse!pl"$ees in rec"+niti"n "# their epertise,

r"ad and superi"r 5n"led+e in speci#ic #ields

3:


36/53


Normal Balance

Description

@aard &a$

721

Deit

A!"unt due t" +"ern!ent "##icialse!pl"$ees assi+ned in di##icult

dan+er"usstri#e-t"rne!attled areas as certi#ied $ appr"priate +"ern!ent "d$

and t" th"se h"se lies are directl$ ep"sed t" "r5 c"nditi"ns hich !a$ cause

inur$sic5nessdeathhar!#ul chan+e in the hu!an "r+anis!

Account Title

Account Number

Normal Balance

Description

'"n+eit$ &a$

722

Deit

C"!pensati"n t" +"ern!ent "##icials and e!pl"$ees #"r l"n+ serices rendered

Account Title


Description

Oerti!e and 6i+ht &a$

723Deit

C"!pensati"n t" auth"ried +"ern!ent e!pl"$ees #"r "r5in+ in ecess "# the

!ini!u! h"urs

Account Title

Account Number

Normal Balance

Description

Cash i#t

724

Deit

A!"unt +ranted t" +"ern!ent "##icials and e!pl"$ees

Account Title

Account Number

Normal Balance

Description

Fear


37/53

OT$ER PERONNE# "ENE)IT

Account Title

Account Number

Normal Balance

Description

&ensi"n ene#its - Ciilian

738

Deit

A!"unt "# pensi"n t" +"ern!ent "##icers and e!pl"$ees and"r their dependents

Account Title

Account Number

Normal Balance

Description

&ensi"n ene#its - ilitar$*ni#"r!ed

739

Deit

A!"unt "# pensi"n t" !ilitar$ and uni#"r!ed pers"nnel "# the Depart!ent "#

6ati"nal De#ense, Depart!ent "# ?nteri"r and '"cal "ern!ent and 6ati"nal

appin+ and .es"urce ?n#"r!ati"n A+enc$ and"r their dependents

Account Title


Description

.etire!ent ene#its > Ciilian

740Deit

A!"unt "# retire!ent pa$ t" +"ern!ent "##icers and e!pl"$ees and"r their

dependents

Account Title

Account Number

Normal Balance

Description

.etire!ent ene#its - ilitar$*ni#"r!ed

741

Deit

A!"unt "# retire!ent pa$ t" !ilitar$ and uni#"r!ed pers"nnel "# the Depart!ent

"# 6ati"nal De#ense, Depart!ent "# ?nteri"r and '"cal "ern!ent and 6ati"nal

appin+ and .es"urce ?n#"r!ati"n A+enc$ and"r their dependents

Account Title

Account Number

Normal Balance

Description

%er!inal 'eae ene#its

742

Deit

"ne$ alue "# the accu!ulated leae credits "# +"ern!ent "##icials and

e!pl"$ees


Normal Balance

Description

@ealth "r5ers ene#its743

Deit

A!"unt "# ene#its +ien t" health "r5ers

Account Title

Account Number

Normal Balance

Description

Other &ers"nnel ene#its

749

Deit

A!"unt "# ene#its n"t classi#ied under the speci#ic pers"nnel ene#its acc"unts

MAINTENANCE AN. OT$ER OPERATING E0PENE

TRAVE#ING E0PENE

Account Title

Account Number

Normal Balance

Description

%raelin+


38/53


Deit


39/53


Description

7;1

Deit

C"st "# +as"line, "il and luricants c"nsu!ed $ +"ern!ent ehicles and "ther

euip!ent in c"nnecti"n ith +"ern!ent "perati"nspr"ects

Account Title

Account Number

Normal Balance

Description

A+ricultural /upplies


40/53


Normal Balance

Description

%eleph"ne


41/53

TRANPORTATION AN. .E#IVER! E0PENE

Account Title

Account Number

Normal Balance

Description

%ransp"rtati"n and Delier$


42/53


43/53

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance - @"spitals and @ealth Centers

813

Deit

C"st "# repairin+ and !aintainin+ h"spitalssanitariahealth centers

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance - ar5ets and /lau+hterh"uses

814

Deit

C"st "# repairin+ and !aintainin+ !ar5ets and slau+hterh"uses

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance - Other /tructures

81:

Deit

C"st "# repairin+ and !aintainin+ structures "ther than th"se classi#ied underspeci#ic !aintenance acc"unts

#easehol% Improvements


Normal Balance

Description

.epairs and aintenance - 'easeh"ld ?!pr"e!ents, 'and

818

Deit

C"st "# repairin+ and !aintainin+ i!pr"e!ents "n land leased $ the

+"ern!ent

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance - 'easeh"ld ?!pr"e!ents, uildin+s

819

Deit

C"st "# repairin+ and !aintainin+ i!pr"e!ents "n uildin+s leased $ the

+"ern!ent

Account Title

Account Number


.epairs and aintenance - Other 'easeh"ld ?!pr"e!ents

820

DeitC"st "# repairin+ and !aintainin+ i!pr"e!ents "ther than th"se classi#ied under

speci#ic repairs and !aintenance - leaseh"ld i!pr"e!ents acc"unts

Office E5uipment, )urniture an% )i6tures

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance( O##ice


44/53


Description

82;

Deit

C"st "# repairin+ and !aintainin+ !achiner$

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance - A+ricultural, isher$ and "restr$


45/53


Normal Balance

Description

.epairs and aintenance - Other achiner$ and %rains

842

DeitC"st"# repairin+ and !aintainin+ trains

Account Title


Description

.epairs and aintenance > Aircra#ts and Aircra#t r"und


46/53

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance - Artesian ells, .eser"irs, &u!pin+ /tati"ns and

C"nduits

8:4

Deit

C"st "# repairin+ and !aintainin+ artesian ells, reser"irs, pu!pin+ stati"ns and

c"nduits

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance - ?rri+ati"n, Canals and 'aterals

8::

Deit

C"st "# repairin+ and !aintainin+ irri+ati"n, canals, laterals and "ther structures

Account Title


Description

.epairs and aintenance - l""d C"ntr"ls

8:;Deit

C"st "# repairin+ and !aintainin+ #l""d c"ntr"ls


Normal Balance

Description

.epairs and aintenance - atera$s, Aueducts, /eaalls, .ier alls and

Others

8:7

Deit

C"st "# repairin+ and !aintainin+ atera$s, aueducts, seaalls, rier alls and

"thers

Account Title

Account Number

Normal Balance

Description

.epairs and aintenance - Other &ulic ?n#rastructures

8;0

Deit

C"st "# repairin+ and !aintainin+ "ther pulic in#rastructures

Reforestation Pro3ects

Account Title


Description

.epairs and aintenance - .e#"restati"n - *pland

8;1Deit

C"st "# repairin+ and !aintainin+ upland re#"restati"n pr"ects


Normal Balance

Description

.epairs and aintenance - .e#"restati"n - arshland/a!pland

8;2

Deit

C"st "# repairin+ and !aintainin+ !arshlandsa!pland re#"restati"n pr"ects

U"I.IE AN. .ONATION

Account Title

Account Number


/usid$ t" 6ati"nal "ern!ent A+encies

871

Deit.eplenish!ents !ade $ the ureau "# the %reasur$ t" Auth"ried "ern!ent

/ericin+ an5s #"r ne+"tiated "di#ied Disurse!ent /$ste! chec5s and

pa$!ents "n acc"unts "# 6ati"nal "ern!ent A+encies

Account Title

Account Number

Normal Balance

Description

/usid$ t" .e+i"nal O##ices/ta## ureausranch O##ices

872

Deit

A!"unt "# #undsassets trans#erred $ the Central O##ice and"r @"!e O##ice "#

OCCs t" the .e+i"nal O##ices/ta## ureaus and"r ranch O##ices "# OCCs

4;


47/53

Account Title

Account Number

Normal Balance

Description

/usid$ t" Operatin+ *nits

873

Deit

A!"unt "# #undsassets trans#erred $ the Central O##ice.e+i"nal O##ices/ta##

ureaus t" the Operatin+ *nits

Account Title

Account Number

Normal Balance

Description

/usid$ t" '"cal "ern!ent *nits

874

Deit

A!"unt "# #undsassets trans#erred t" '*s #"r +"ern!ent pr"+ra!spr"ects

Account Title

Account Number


/usid$ t" "ern!ent Oned and"r C"ntr"lled C"rp"rati"ns

87:

DeitA!"unt "# #undsassets trans#erred t" OCCs #"r their "perati"ns

Account Title


Description

/usid$ t" 6Os&Os

87;

Deit

A!"unt "# #inancial assistance t" 6"n-"ern!ent Or+aniati"ns&e"ple=s

Or+aniati"ns #"r i!ple!entati"n "# +"ern!ent pr"+ra!spr"ects

Account Title

Account Number

Normal Balance

Description

/usid$ t" Other unds

877

Deit

A!"unt trans#erred #r"! "ne #und t" an"ther #und "# the +"ern!ent a+enc$

Account Title

Account Number

Normal Balance

Description

D"nati"ns

878

Deit

A!"unt "# d"nati"ns t" "ther leels "# +"ern!entindiiduals instituti"ns

CON)I.ENTIA#, INTE##IGENCE, E0TRAOR.INAR! AN. MICE##ANEOU E0PENE

Account Title

Account Number

Normal Balance

Description

C"n#idential


48/53

intelli+ence and etra"rdinar$ epense acc"unts

TA0E, INURANCE PREMIUM AN. OT$ER )EE

Account Title

Account Number

Normal Balance

Description

%aes, Duties and 'icenses

891

Deit

A!"unt "# epenses #"r taes, duties and licenses

Account Title

Account Number

Normal Balance

Description

idelit$ "nd &re!iu!s

892

Deit

&re!iu!s "n #idelit$ "nd "# acc"untale "##icers

Account Title


Description

?nsurance


49/53


Deit

Depreciati"n char+es #"r the peri"d "n "##ice uildin+s

Account Title

Account Number

Normal Balance

Description

Depreciati"n - /ch""l uildin+s

912

Deit

Depreciati"n char+es #"r the peri"d "n sch""l uildin+s

Account Title

Account Number

Normal Balance

Description

Depreciati"n - @"spitals and @ealth Centers

913

Deit

Depreciati"n char+es #"r the peri"d "n h"spitals and health centers

Account Title


Description

Depreciati"n - ar5ets and /lau+hterh"uses

914Deit

Depreciati"n char+es #"r the peri"d "n !ar5ets and slau+hterh"uses


Normal Balance

Description

Depreciati"n - Other /tructures

91:

Deit

Depreciati"n char+es #"r the peri"d "n "ther structures

#easehol% Improvements

Account Title

Account Number

Normal Balance

Description

Depreciati"n - 'easeh"ld ?!pr"e!ents, 'and

918

Deit

Depreciati"n char+es #"r the peri"d "n leaseh"ld i!pr"e!ents, land

Account Title

Account Number

Normal Balance

Description

Depreciati"n - 'easeh"ld ?!pr"e!ents, uildin+s

919

Deit

Depreciati"n char+es #"r the peri"d "n leaseh"ld i!pr"e!ents, uildin+s

Account Title

Account Number


Depreciati"n - Other 'easeh"ld ?!pr"e!ents

920

Deit

Depreciati"n char+es #"r the peri"d "n "ther leaseh"ld i!pr"e!ents

Office E5uipment, )urniture an% )i6tures

Account Title

Account Number

Normal Balance

Description

Depreciati"n - O##ice


50/53

Account Title

Account Number

Normal Balance

Description

Depreciati"n - 'irar$ ""5s

924

Deit

Depreciati"n char+es #"r the peri"d "n lirar$ ""5s

Machiner& an% E5uipment

Account Title

Account Number

Normal Balance

Description

Depreciati"n - achiner$

92;

Deit

Depreciati"n char+es #"r the peri"d "n !achiner$

Account Title

Account Number


Depreciati"n - A+ricultural, isher$ and "restr$


51/53


Description

93:

Deit

Depreciati"n char+es #"r the peri"d "n sp"rts euip!ent

Account Title

Account Number

Normal Balance

Description

Depreciati"n - %echnical and /cienti#ic


52/53

.iscounts

Account Title

Account Number

Normal Balance

Description

Disc"unt "n .eal &r"pert$ %aes

9:4

Deit

Disc"unt #"r adance and pr"!pt pa$!ent "# real pr"pert$ taes

Account Title

Account Number

Normal Balance

Description

Disc"unt "n /pecial


53/53

Description A!"unt char+ed $ a an5 #"r ari"us serices rendered

Account Title

Account Number

Normal Balance

Description

C"!!it!ent ees

972

Deit

A!"unt char+ed $ credit"rs #"r unithdran a!"unt "# l"ans

Account Title

Account Number

Normal Balance

Description

Det /erice /usid$ t" OCCs

973

Deit

/usidies t" OCCs #"r unpaid l"ans t" the 6ati"nal "ern!ent

Account Title

Account Number


D"cu!entar$ /ta!p

Philippine Government Chart of Accounts

Documents

Transcript of Philippine Government Chart of Accounts