COA Circular No.

: 2004-002 Date: April 29, 2004 ANNEX A Account Code Account Title

BALANCE SHEET ACCOUNTS ASSETS

CURRENT ASSETS CASH Cash on Hand Cash in Vault Cash - Collecting Officers Cash - Disbursing Officers Petty Cash Fund Cash in National Treasury Cash - National Treasury, Modified Disbursements System (MDS) Cash in Bank - Local Currency Cash - Bangko Sentral ng Pilipinas Cash in Bank - Local Currency, Current Account Cash in Bank - Local Currency, Savings Account Cash in Bank - Local Currency, Time Deposits Cash in Bank - Foreign Currency Cash - Bangko Sentral ng Pilipinas Cash in Bank - Foreign Currency, Current Account Cash in Bank - Foreign Currency, Savings Account Cash in Bank - Foreign Currency, Time Deposits RECEIVABLES Receivable Accounts Accounts Receivable 301 Allowance for Doubtful Accounts Notes Receivable Due from Officers and Employees Loans Receivable - GOCCs Loans Receivable - LGUs Loans Receivable - Others Real Property Tax Receivable Special Education Tax Receivable Interests Receivable Currency Swap Receivable Inter-Agency Receivables Due from National Treasury Due from NGAs Due from GOCCs Due from LGUs Due from NGOs/POs

101 102 103 104 108 110 111 112 113 114 115 116 117

121 122 123 124 125 126 127 128 129 130 131 136 137 138 139

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code 141 142 143 144 145 146 147 149 Account Title Intra-Agency Receivables Due from Central Office/Home Office Due from Regional Offices/Staff Bureaus/Branch Offices Due from Operating Units Due from Other Funds Due from Subsidiaries/Affiliates Other Receivables Receivables - Disallowances/Charges Dividend Receivable Other Receivables INVENTORIES Materials Raw Materials Inventory Work-In-Process Inventory Finished Goods Inventory Merchandise Inventory Supplies Office Supplies Inventory Accountable Forms Inventory Animal/Zoological Supplies Inventory Food Supplies Inventory Drugs and Medicines Inventory Medical, Dental and Laboratory Supplies Inventory Gasoline, Oil and Lubricants Inventory Agricultural Supplies Inventory Textbooks and Instructional Materials Inventory Military and Police Supplies Inventory Other Supplies Inventory Confiscated/Abandoned/Seized Goods Inventory Spare Parts Inventory Construction Materials Inventory Agricultural, Fishery and Forestry Products Livestock Inventory Crops and Fruits Inventory Other Agricultural, Fishery and Forestry Products Inventory PREPAYMENTS Prepaid Rent Prepaid Insurance Prepaid Interest Deposit on Letters of Credit Advances to Contractors

151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 176 177 178 179 180 181

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code 182 185 186 189 Account Title Deferred Charges Other Prepaid Expenses OTHER CURRENT ASSETS Guaranty Deposits Other Current Assets INVESTMENTS INVESTMENTS IN SECURITIES Investments in Treasury Bills Investments in Stocks Investments in Bonds Other Investments and Marketable Securities SINKING FUND Sinking Fund PROPERTY, PLANT AND EQUIPMENT LAND AND LAND IMPROVEMENTS Land Land Improvements 302 Accumulated Depreciation - Land Improvements Runways/Taxiways 303 Accumulated Depreciation - Runways/Taxiways Railways 304 Accumulated Depreciation - Railways Electrification, Power and Energy Structures 305 Accumulated Depreciation - Electrification, Power and Energy Structures BUILDINGS Office Buildings Accumulated Depreciation - Office Buildings School Buildings Accumulated Depreciation - School Buildings Hospitals and Health Centers Accumulated Depreciation - Hospitals and Health Centers Markets and Slaughterhouses Accumulated Depreciation - Markets and Slaughterhouses Other Structures Accumulated Depreciation - Other Structures LEASEHOLD IMPROVEMENTS Leasehold Improvements, Land

191 192 193 197 198

201 202 203 204 205

211 311 212 312 213 313 214 314 215 315 218

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code 318 219 319 220 320 221 321 222 322 223 323 224 324 226 326 227 327 228 328 229 329 230 330 231 331 232 332 233 333 234 334 235 335 236 336 240 Account Title Accumulated Depreciation - Leasehold Improvements, Land Leasehold Improvements, Buildings Accumulated Depreciation - Leasehold Improvements, Buildings Other Leasehold Improvements Accumulated Depreciation - Other Leasehold Improvements OFFICE EQUIPMENT, FURNITURE AND FIXTURES Office Equipment Accumulated Depreciation - Office Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures IT Equipment and Software Accumulated Depreciation - IT Equipment Library Books Accumulated Depreciation - Library Books MACHINERIES AND EQUIPMENT Machineries Accumulated Depreciation - Machineries Agricultural, Fishery and Forestry Equipment Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment Airport Equipment Accumulated Depreciation - Airport Equipment Communication Equipment Accumulated Depreciation - Communication Equipment Construction and Heavy Equipment Accumulated Depreciation - Construction and Heavy Equipment Firefighting Equipment and Accessories Accumulated Depreciation - Firefighting Equipment and Accessories Hospital Equipment Accumulated Depreciation - Hospital Equipment Medical, Dental and Laboratory Equipment Accumulated Depreciation - Medical, Dental and Laboratory Equipment Military and Police Equipment Accumulated Depreciation - Military and Police Equipment Sports Equipment Accumulated Depreciation - Sports Equipment Technical and Scientific Equipment Accumulated Depreciation - Technical and Scientific Equipment Other Machineries and Equipment

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code 340 241 341 242 342 243 343 244 344 248 348 Account Title Accumulated Depreciation - Other Machineries and Equipment TRANSPORTATION EQUIPMENT Motor Vehicles Accumulated Depreciation - Motor Vehicles Trains Accumulated Depreciation - Trains Aircraft and Aircraft Ground Equipment Accumulated Depreciation - Aircraft and Aircraft Ground Equipment Watercrafts Accumulated Depreciation - Watercrafts Other Transportation Equipment Accumulated Depreciation - Other Transportation Equipment

250

OTHER PROPERTY, PLANT AND EQUIPMENT Other Property, Plant and Equipment 350 Accumulated Depreciation - Other Property, Plant and Equipment PUBLIC INFRASTRUCTURES Roads, Highways and Bridges Parks, Plazas and Monuments Ports, Lighthouses and Harbors Artesian Wells, Reservoirs, Pumping Stations and Conduits Irrigation, Canals and Laterals Flood Controls Waterways, Aqueducts, Seawalls, River Walls and Others Other Public Infrastructures REFORESTATION PROJECTS Reforestation - Upland Reforestation - Marshland/Swampland CONSTRUCTION IN PROGRESS Agency Assets Construction in Progress - Agency Assets Public Infrastructures/Reforestation Projects Construction in Progress - Roads, Highways and Bridges Construction in Progress - Parks, Plazas and Monuments Construction in Progress - Ports, Lighthouses and Harbors Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits Construction in Progress - Irrigation, Canals and Laterals

251 252 253 254 255 256 257 260 261 262

264 266 267 268 269 270

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code 271 272 273 274 275 281 282 283 284 285 290 Account Title Construction in Progress - Flood Controls Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others Construction in Progress - Other Public Infrastructures Construction in Progress - Reforestation - Upland Construction in Progress - Reforestation - Marshland/Swampland OTHER ASSETS Work/Other Animals Breeding Stocks Arts, Archeological Specimen and Other Exhibits Items in Transit Restricted Fund/Assets Other Assets LIABILITIES CURRENT LIABILITIES Payable Accounts Accounts Payable Notes Payable Due to Officers and Employees Dividend Payable Interest Payable Inter - Agency Payables Due to National Treasury Due to BIR Due to GSIS Due to PAG-IBIG Due to PHILHEALTH Due to Other NGAs Due to Other GOCCs Due to LGUs Intra Agency Payables Due to Central Office/Home Office Due to Regional Offices/Staff Bureaus/Branch Offices Due to Operating Units Due to Other Funds Due to Subsidiaries/Affiliates Other Liability Accounts Guaranty Deposits Payable Performance/Bidders/Bail Bonds Payable Currency Swap Payable

401 402 403 408 409 411 412 413 414 415 416 417 418 421 422 423 424 425 426 427 428

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code 429 439 Account Title Tax Refunds Payable Other Payables LONG TERM LIABILITIES Mortgage/Bonds/Loans Payable Mortgage Payable Bonds Payable Domestic Bonds Payable Foreign Loans Payable Domestic Loans Payable Foreign Other Long Term Liabilities DEFERRED CREDITS Deferred Real Property Tax Income Deferred Special Education Tax Income Organization Cost Other Deferred Credits

441 442 443 444 445 450 451 452 453 455

EQUITY
501 502 503 504 505 506 507 510 511 512 513 GOVERNMENT EQUITY Government Equity Capital Stock Paid in Capital in Excess of Par Value Subscribed Capital Stock Restricted Capital Appraisal Capital Treasury Stock Retained Earnings INTERMEDIATE ACCOUNTS Cost of Goods Sold Income and Expense Summary Retained Operating Surplus

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code

Account Title

INCOME
TAX REVENUE National Taxes Business Tax Capital Gain Tax Documentary Stamp Tax Donors Tax Estate Tax Excise Tax on Articles Final Tax Franchise Tax Immigration Tax Import Duties Income Tax - Individuals Income Tax - Partnerships Income Tax - Corporations Professional Tax Stock Transfer Tax Tax on Forest Products Value Added Tax Value Added Tax - Expanded Travel Tax Other National Taxes Fines and Penalties - National Taxes Local Taxes Amusement Tax Business Tax Community Tax Franchise Tax Occupation Tax Printing and Publication Tax Property Transfer Tax Real Property Tax Real Property Tax on Idle Lands Special Assessment Tax Special Education Tax

551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 578 579

581 582 583 584 585 586 587 588 589 590 591

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A 592 593 598 599 Tax on Delivery Trucks and Vans Tax on Sand, Gravel and Other Quarry Products Other Local Taxes Fines and Penalties - Local Taxes GENERAL INCOME ACCOUNTS Permits and Licenses Fees on Weights and Measures Fishery Rental Fees Franchising and Licensing Fees Motor Vehicles Users Charge Permit Fees Registration Fees Other Permits and Licenses Fines and Penalties - Permits and Licenses Service Income Affiliation Fees Athletic and Cultural Fees Clearance and Certification Fees Comprehensive Examination Fees Diploma and Graduation Fees Garbage Fees Inspection Fees Library Fees Medical, Dental and Laboratory Fees Passport and Visa Fees Processing Fees Seminar Fees Toll and Terminal Fees Transcript of Records Fees Other Service Income Fines and Penalties - Service Income Business Income Hospital Fees Income from Canteen Operations Income from Cemetery Operations Income from Communication Facilities Income from Dormitory Operations Income from Markets Income from Slaughterhouses

601 602 603 604 605 606 608 609

611 612 613 614 615 616 617 618 619 620 621 622 623 624 628 629

631 632 633 634 635 636 637

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A 638 639 640 641 642 643 644 648 649 Income from Transportation Systems Income from Waterworks Systems Landing and Parking Fees Printing and Publication Income Rent Income Sales Revenue Tuition Fees Other Business Income Fines and Penalties - Business Income Subsidy Income Subsidy Income from National Government Subsidy from other National Government Agencies Subsidy from Central Office/Home Office Subsidy from Regional Office/Staff Bureau/Branch Office Subsidy from Operating Unit Subsidy from Other LGUs Subsidy from Other Funds Subsidy from Subsidiaries/Affiliates Other Income Dividend Income Income from Grants and Donations Insurance Income Interest Income Internal Revenue Allotment Sale of Confiscated/Abandoned/Seized Goods and Properties Share from Economic Zones Share from Expanded Value Added Tax (EVAT) Share from National Wealth Share from PAGCOR/PCSO Share from Tobacco Excise Tax Miscellaneous Income Other Fines and Penalties

651 652 653 654 655 656 657 658

661 662 663 664 665 666 667 668 669 670 671 678 679

GAIN/LOSS ACCOUNTS 681 682 683 684 Gain/Loss on Foreign Exchange (FOREX) Gain/Loss on Sale of Disposed Assets Gain/Loss on Sale of Securities Prior Years' Adjustments

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code Account Title

EXPENSES
PERSONAL SERVICES Salaries and Wages Salaries and Wages - Regular Salaries and Wages - Military/Uniformed Salaries and Wages - Part-time Salaries and Wages - Substitute Salaries and Wages - Casual Salaries and Wages - Contractual Salaries and Wages - Emergency Other Compensation Personnel Economic Relief Allowance ( PERA) Additional Compensation ( ADCOM) Representation Allowance (RA) Transportation Allowance (TA) Clothing/Uniform Allowance Subsistence, Laundry and Quarter Allowance Productivity Incentive Allowance Overseas Allowance Other Bonuses and Allowances Honoraria Hazard Pay Longevity Pay Overtime and Night Pay Cash Gift Year End Bonus Personnel Benefits Contributions Life and Retirement Insurance Contributions PAG-IBIG Contributions PHILHEALTH Contributions ECC Contributions Other Personnel Benefits Pension Benefits - Civilian Pension Benefits - Military/Uniformed Retirement Benefits - Civilian Retirement Benefits - Military/Uniformed

701 702 703 704 705 706 707 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 731 732 733 734 738 739 740 741

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code Account Title

742 743 744 749

751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 771 772 773 774 775 778 779 780 781

Terminal Leave Benefits Health Workers Benefits Provident Fund Benefits Other Personnel Benefits MAINTENANCE AND OTHER OPERATING EXPENSES Traveling Expenses Traveling Expenses - Local Traveling Expenses - Foreign Training and Scholarship Expenses Training Expenses Scholarship Expenses Supplies and Materials Expenses Office Supplies Expenses Accountable Forms Expenses Animal/Zoological Supplies Expenses Food Supplies Expenses Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expenses Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses Textbooks and Instructional Materials Expenses Military and Police Supplies Expenses Other Supplies Expenses Utility Expenses Water Expenses Electricity Expenses Cooking Gas Expenses Communication Expenses Postage and Deliveries Telephone Expenses - Landline Telephone Expenses - Mobile Internet Expenses Cable, Satellite, Telegraph, and Radio Expenses Membership Dues and Contributions to Organizations Awards and Indemnities Advertising Expenses Printing and Binding Expenses

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code Account Title

782 783 784 785 786 787 788 791 792 793 794 795 796 797 799

Rent Expenses Representation Expenses Transportation and Delivery Expenses Storage Expenses Subscriptions Expenses Survey Expenses Rewards and Other Claims Professional Services Legal Services Auditing Services Consultancy Services Environment/Sanitary Services General Services Janitorial Services Security Services Other Professional Services Repairs and Maintenance Land Improvements Repairs and Maintenance - Land Improvements Repairs and Maintenance - Runways/Taxiways Repairs and Maintenance - Railways Repairs and Maintenance - Electrification, Power and Energy Structures Buildings Repairs and Maintenance - Office Buildings Repairs and Maintenance - School Buildings Repairs and Maintenance - Hospitals and Health Centers Repairs and Maintenance - Markets and Slaughterhouses Repairs and Maintenance - Other Structures Leasehold Improvements Repairs and Maintenance - Leasehold Improvements, Land Repairs and Maintenance - Leasehold Improvements, Buildings Repairs and Maintenance - Other Leasehold Improvements Office Equipment, Furniture and Fixtures Repairs and Maintenance - Office Equipment Repairs and Maintenance - Furniture and Fixtures Repairs and Maintenance - IT Equipment and Software

802 803 804 805 811 812 813 814 815 818 819 820 821 822 823

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code Account Title

826 827 828 829 830 831 832 833 834 835 836 840 841 842 843 844 848 850 851 852 853 854 855 856 857 860 861 862

Machineries and Equipment Repairs and Maintenance - Machineries Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment Repairs and Maintenance - Airport Equipment Repairs and Maintenance - Communication Equipment Repairs and Maintenance - Construction and Heavy Equipment Repairs and Maintenance - Firefighting Equipment and Accessories Repairs and Maintenance - Hospital Equipment Repairs and Maintenance - Medical, Dental and Laboratory Equipment Repairs and Maintenance - Military and Police Equipment Repairs and Maintenance - Sports Equipment Repairs and Maintenance - Technical and Scientific Equipment Repairs and Maintenance - Other Machineries and Equipment Transportation Equipment Repairs and Maintenance - Motor Vehicles Repairs and Maintenance - Trains Repairs and Maintenance - Aircraft and Aircraft Ground Equipment Repairs and Maintenance - Watercrafts Repairs and Maintenance - Other Transportation Equipment Other Property, Plant and Equipment Repairs and Maintenance - Other Property, Plant and Equipment Public Infrastructures Repairs and Maintenance - Roads, Highways and Bridges Repairs and Maintenance - Parks, Plazas and Monuments Repairs and Maintenance - Ports, Lighthouses and Harbors Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits Repairs and Maintenance - Irrigation, Canals and Laterals Repairs and Maintenance - Flood Controls Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and Others Repairs and Maintenance - Other Public Infrastructures Reforestation Projects Repairs and Maintenance - Reforestation - Upland Repairs and Maintenance - Reforestation - Marshland/Swampland

Subsidies and Donations

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code Account Title

871 872 873 874 875 876 877 878 879 881 882 883 884 891 892 893

901

902 903 904 905 911 912 913 914 915 918 919 920

Subsidy to National Government Agencies Subsidy to Regional Offices/Staff Bureaus/Branch Offices Subsidy to Operating Units Subsidy to Local Government Units Subsidy to Government Owned and Controlled Corporations Subsidy to NGOs/POs Subsidy to Other Funds Donations Subsidy to Subsidiaries/Affiliates Confidential, Intelligence, Extraordinary and Miscellaneous Expenses Confidential Expenses Intelligence Expenses Extraordinary Expenses Miscellaneous Expenses Taxes, Insurance Premiums and Other Fees Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Non-Cash Expenses Bad Debts Bad Debts Expense Depreciation Land Improvements Depreciation - Land Improvements Depreciation - Runways/Taxiways Depreciation - Railways Depreciation - Electrification, Power and Energy Structures Buildings Depreciation - Office Buildings Depreciation - School Buildings Depreciation - Hospitals and Health Centers Depreciation - Markets and Slaughterhouses Depreciation - Other Structures Leasehold Improvements Depreciation - Leasehold Improvements, Land Depreciation - Leasehold Improvements, Buildings Depreciation - Other Leasehold Improvements

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code Account Title

921 922 923 924

Office Equipment, Furniture and Fixtures Depreciation - Office Equipment Depreciation - Furniture and Fixtures Depreciation - IT Equipment Depreciation - Library Books Machineries and Equipment Depreciation -Machineries Depreciation - Agricultural, Fishery and Forestry Equipment Depreciation - Airport Equipment Depreciation - Communication Equipment Depreciation - Construction and Heavy Equipment Depreciation - Firefighting Equipment and Accessories Depreciation - Hospital Equipment Depreciation - Medical, Dental and Laboratory Equipment Depreciation - Military and Police Equipment Depreciation - Sports Equipment Depreciation - Technical and Scientific Equipment Depreciation - Other Machineries and Equipment Transportation Equipment Depreciation - Motor Vehicles Depreciation - Trains Depreciation - Aircraft and Aircraft Ground Equipment Depreciation - Watercrafts Depreciation - Other Transportation Equipment Other Property, Plant and Equipment Depreciation - Other Property, Plant and Equipment Depletion Obsolescence - IT Software Discounts Discount on Real Property Taxes Discount on Special Education Tax Tax Exemptions and Refunds Loss from Tax Exemptions Tax Refunds

926 927 928 929 930 931 932 933 934 935 936 940 941 942 943 944 948 950 951

954 955

957 958

COA Circular No. : 2004-002 Date: April 29, 2004 ANNEX A Account Code Account Title

959

Remittance to National Treasury from Assets Disposal Remittance to National Treasury from Assets Disposal

961 962 969

Other Maintenance and Operating Expenses Loss of Assets Loss on Guaranty Other Maintenance and Operating Expenses FINANCIAL EXPENSES Bank Charges Commitment Fees Debt Service Subsidy to GOCCs Documentary Stamps Expenses Interest Expenses Other Financial Charges

971 972 973 974 975 979