05 Chart of Accounts

Chart of Accounts
Chart of Accounts
Issued: 13-Feb-99
Page 1.1
CoA1.doc
Chart of Accounts
Table of Contents
1
INTRODUCTION
1.5
1.1 Purpose and Structure of the Manual

1.1.1
Purpose of the manual
1.1.2
Structure of the manual
1.5
1.5
1.5
1.2 The Proposed Chart of Accounts

1.2.1
Overview
1.2.2
Application
1.2.3
Operative Date
1.2.4
Interim provisions
1.2.5
Elements
1.2.6
A Dynamic Document
1.6
1.6
1.6
1.6
1.7
1.7
1.7
CHART OF ACCOUNTS ELEMENTS
2.8
2.1 Entity element

2.1.1
Introduction
2.1.2
Government
2.1.3
Division / Department
2.1.4
Attached Department
2.1.5
District
2.1.6
Drawing and Disbursing Officer (DDO)
2.1.7
Entity element structure - Example
2.1.8
Detailed Entity Codes
2.8
2.8
2.9
2.9
2.9
2.9
2.10
2.10
2.10
2.2 Object Element

2.2.1
Introduction
2.2.2
Accounting Element
2.2.3
Account Number
2.2.4
Object element structure - Example
2.2.5
Expenditure objects
2.11
2.11
2.12
2.12
2.13
2.13
Issued: 13-Feb-99
Page 1.2
CoA1.doc
Chart of Accounts
2.2.6
Detailed Object Codes
2.13
2.3 Fund Element

2.3.1
Introduction
2.3.2
Fund
2.3.3
Sub-fund
2.3.4
Grant Number / Public Account account
2.3.5
Fund element structure - Example
2.3.6
Detailed Fund Codes
2.13
2.13
2.14
2.14
2.15
2.15
2.15
2.4 Function Element

2.4.1
Introduction
2.4.2
Major Function
2.4.3
Minor Function
2.4.4
Detailed Function
2.4.5
Program
2.4.6
Function element structure - Example
2.4.7
Detailed Function Codes
2.16
2.16
2.16
2.17
2.17
2.17
2.18
2.18
2.5 Project Element

2.5.2
Detailed Project Codes
2.18
2.19
USE OF CHART OF ACCOUNTS ELEMENTS
3.20
3.1 Overview
3.1.1
Introduction
3.20
3.20
3.2 Journal Entries

3.2.1
Who will use which object codes
3.2.2
Use of elements for different transactions
3.21
3.21
3.21
3.3
3.24
Month / Year end Journal Entries (Assets, Liabilities, Equity)
APPENDIX A ENTITY CODES
Issued: 13-Feb-99
Page 1.3
CoA1.doc
Chart of Accounts
A.1 Government
A.2 Federal Government - Division and Attached department
A.3 Districts
APPENDIX B OBJECT CODES

B.1 Accounting Elements
B.2 Account Numbers
B.2.1 Expenditure
B.2.2 Tax Revenue
B.2.3 Non-Tax Revenue
B.2.4 Capital Receipts
B.2.5 Assets
B.2.6 Liabilities
B.2.7 Equity
APPENDIX C FUND CODES

C.1 Fund
C.2 Consolidated Fund
C.3 Public Account
C.3.1 Trusts
C.3.2 Special Deposits
APPENDIX D FUNCTION CODES
Issued: 13-Feb-99
Page 1.4
CoA1.doc
Chart of Accounts
Introduction
1.1
Purpose and Structure of the Manual

1.1.1
1.1.2
Purpose of the manual

1.1.1.1
The purpose of this manual is to provide summary explanations of the coding structure and different elements of the
Chart of Accounts (CoA). The detailed coding is provided in the appendices.
1.1.1.2
The detailed coding as contained in the appendices to this manual are intended to replace the existing Chart of
Classification of Federal and Provincial Governments Receipts and Disbursements (CoC) dated 11 April 1991.
1.1.1.3
This manual complements the Accounting Policies and Procedures Manual (APPM), the Financial Reporting
Manual (FRM) and of the Manual of Accounting Principles (MAP). The CoA provides the means by which to record
the transactions detailed in the APPM and the inputs to preparation of the reports contained in the FRM.
Structure of the manual

1.1.2.1
Issued: 13-Feb-99
The manual is divided into two sections. The first part deals with explanation of the structure, concepts underpinning the
chart of accounts, and guide on usage of the chart of accounts. The second part, being the appendices, shows the detailed
account codes.
Page 1.5
CoA1.doc
Chart of Accounts
1.2
The Proposed Chart of Accounts

1.2.1
Overview
1.2.1.1
1.2.1.2
1.2.1.3
1.2.1.4
1.2.1.5
1.2.2
1.2.3
These views are provided by the elements contained in the CoA.

Each element contains a logical structure which drills down to the different levels of detail. This therefore provides both
summary and detailed views of accounting transactions.
The elements consist of a number of characters which consist of both alpha and numeric characters.
The relationships contained both within elements and between elements provide the different views of accounting
information required for reporting.
Application
1.2.2.1
The CoA applies to all accounting entities as defined in the Manual of Accounting Principles.
1.2.2.2
The responsibility for the update and maintenance of the CoA is the Auditor-General of Pakistan.
Operative Date
1.2.3.1
Issued: 13-Feb-99
The CoA provides a framework for organising accounting transactions to provide a number of views of these
transactions.
The operative date for the new chart of accounts will be the date the final chart of accounts is issued.
1.2.3.2
The introduction will have to take place at the beginning of an accounting year (i.e. on 1 July of the year in which the
CoA is introduced).
1.2.3.3
The new CoA will have to be introduced to all accounting entities at the same time - both manual and computerised
operations.
Page 1.6
CoA1.doc
Chart of Accounts
1.2.3.4
1.2.4
Interim provisions
1.2.4.1
1.2.5
1.2.5.2
The CoA contains five elements. These are as follows :
entity
object
fund
function
project.
The elements are discussed in detail in Chapter 2 of this manual.
A Dynamic Document
1.2.6.1
Issued: 13-Feb-99
The project and program elements will not be available to accounting entities outside of a computerised accounting
environment.
Elements
1.2.5.1
1.2.6
The budget for the year will have to be prepared on the basis of the new CoA.
The CoA can be described as a dynamic document. This means that the individual elements and detailed codlings
require ongoing revision and change. This ensures that the CoA remains relevant to the activities of the Federal and
Provincial Government so that those activities may be accurately reflected in the financial information and that it is
responsive to the changing information needs of the users.
Page 1.7
CoA1.doc
Chart of Accounts
Chart of Accounts Elements

Entity element
Introduction
2.1.1.1
The entity element enables reporting of transactions by the organisational structure or in other words the organisational
unit which is creating the transaction. The use of the entity element is mandatory for all accounting transactions.
2.1.1.2
There are a number of sub elements contained within the entity element. These allow for capturing transaction data at
more detailed levels. The sub elements contained in entity are government, division / department, attached department,
district and Drawing and Disbursing Officer (DDO).
The table below shows the structure of the entity element.
Government
Alpha
2.1.1.4
Issued: 13-Feb-99
Numeric
Numeric
Numeric
Numeric
Alpha
Alpha
Numeric
Numeric
Numeric
Numeric
Dra
w
Dis ing
an
bu
Off rsin d
ice g
r
2.1.1.3
Dis
tri
ct
2.1.1
At
dep tach
art ed
men
t
2.1
Div
Dep isio
art n /
men
t
Each sub element as shown in the table above is described hereunder.

Page 2.8
CoA1.doc
Chart of Accounts
2.1.2
2.1.3
Government
2.1.2.1
The government sub element is the Federal or Provincial Government.
2.1.2.2
Government represents the highest level at which entity information can be aggregated.
2.1.2.3
Each government is represented by a single alpha character.
Division / Department
2.1.3.1
Division/Department is a subset of the Federal or Provincial Government and will reflect the ministerial or departmental
organisation responsibilities (e.g. Cabinet Secretariat).
2.1.3.2
2.1.4
Each division/department is identified by two numeric characters.
Attached Department
2.1.4.1
2.1.4.2
Attached department is a subset of a Division, is relevant to the Federal Government only.

This sub element defines the highest level at which operational responsibilities are assigned and at which operating entities
can logically be aggregated and reported on (e.g. Cabinet Division) as set out in the Rules of Business 1973.
2.1.4.3
2.1.5
District
2.1.5.1
District is the location in which the concerned DDOs of the Division / Department and / or attached department are
located.
2.1.5.2
The district also represents the District Accounting Office (DAO). Each DAO will be identified by a separate code.
2.1.5.3
Issued: 13-Feb-99
The attached department is identified by two numeric characters.
Each district is identified by two alpha characters.

Page 2.9
CoA1.doc
Chart of Accounts
2.1.6
Drawing and Disbursing Officer (DDO)

2.1.6.1
2.1.6.2
2.1.6.3
2.1.7
DDO is the lowest organisational level at which budgetary control occurs and organisation information is collected and
reported on. It is an example of a cost centre.
Each DDO is identified by four numeric characters.
DDOs are ordinarily responsible for expenditure for one entity (e.g. a school or a single project). However in
circumstances where the DDO is responsible for more than one entity one DDO code will be assigned for each.
Entity element structure - Example

2.1.7.1
An example of the entity element in terms of the actual code is shown below :
Entity
F
Division/Department/Ministry
Attached Department
District
DDO
2.1.8
Detailed Entity Codes

2.1.8.1
Issued: 13-Feb-99
Federal Government
27
Education
02
Department of Libraries
ID
Islamabad
6666 Drawing and Disbursing Officer.
The detailed entity codes are shown in Appendix A. The codes which are contained in this appendix are as follows :
Governments - full listing
Division / Department - full listing of Federal Government
Attached Department - full listing
District - full listing
Page 2.10
CoA1.doc
Chart of Accounts
2.1.8.2
2.2
DDO - not provided.
The listings of departments for provincial governments and the individual DDO codes will be provided by Pakistan Audit
Department (PAD).
Object Element
2.2.1
Introduction
2.2.1.1
2.2.1.2
The object element consists of two sub elements, the accounting element and the account number.
2.2.1.3
The table below shows the structure of the object element.
Numeric
Accounting
element
Alpha
Numeric
Numeric
t
un
o
c
Ac
2.2.1.4
Issued: 13-Feb-99
The object element enables the collection and classification of transactions into expenditure and receipts and also to
facilitate recording of financial information about assets, liabilities and equity. The use of the object element is mandatory
for all accounting transactions.
Numeric
Numeric
r
be
m
nu
Page 2.11
CoA1.doc
Chart of Accounts
2.2.2
Accounting Element
2.2.2.1
2.2.2.2
2.2.3
A0000 Expenditure
B0000 Tax receipts
C0000 Non-tax receipts
E0000 Capital receipts
F0000 Assets
G0000 Liabilities
H0000 Equity.
It is noted that expenditure is not defined by the accounting element as being met from capital or revenue. This
distinction will be provided by the combination with grant (being either capital or revenue) and by attributes of certain
accounts (for example, debt repayments are capital in nature).
Account Number
2.2.3.1
2.2.3.2
Issued: 13-Feb-99
The accounting element is a single alpha character sub element and defines the accounting element to which a transaction
will be classified. The accounting elements are as follows :
The account number is a five numeric character sub elements. This sub element defines the detailed natural accounts to
which transactions will be classified (e.g. salaries, utilities, etc).
The account number contains a further internal structure. This structure is as shown below :
Major object
Minor object
Detailed object.
Page 2.12
CoA1.doc
Chart of Accounts
2.2.4
Object element structure - Example

2.2.4.1
An example of the object element in terms of the actual code is shown below :
Accounting Element
Major Object
Minor Object
Detailed Object
2.2.5
Officers.
Contained in the substructure of the detail codes for expenditure are different codes for transactions which relate wholly
to assets, liabilities and also to general expenditure (e.g. codes from A091 to A095 represent exp enditure in relation to
purchase of an asset. Simultaneously recording of an asset, as a memorandum entry, will be carried out by using codes
under F03).
Detailed Object Codes

2.2.6.1
2.3
Expenditure
A2
Employee related expenses
A21 Basic Pay
A211101
Expenditure objects
2.2.5.1
2.2.6
The detailed object codes are shown in Appendix B. All object codes are included.
Fund Element
2.3.1
Introduction
2.3.1.1
Issued: 13-Feb-99
The fund element enables financial reporting by fund being either the Consolidated Fund or the Public Account. The use
of the fund element is mandatory for all accounting transactions.
2.3.1.2
The fund element consists of three sub elements, fund; sub-fund; and grant / public account number.
2.3.1.3
The table below shows the structure of the fund element.
Page 2.13
CoA1.doc
Chart of Accounts
2.3.1.4
2.3.2
Numeric
G
ac ran
co t/
un Pu
t
b
nu lic
mb
er
Numeric
Fund
The fund sub element is a one alpha character and identifies the fund as being the Consolidated Fund or Public Account.
Sub-fund
2.3.3.1
2.3.3.2
Issued: 13-Feb-99
Numeric
2.3.2.1
2.3.3
Numeric
Sub-fund
Numeric
Fund
Alpha
The sub-fund sub element is two numeric characters, which divides the Consolidated Fund between development,
current and charged expenditure and divides the Public Account between trust accounts and special deposit accounts. The
Sub-fund element also shows the source of funding.
The different sub-fund sub elements are as follows :
01
Current - Revenue
02
Current - Capital
11
Development - Revenue
Page 2.14
CoA1.doc
Chart of Accounts
2.3.4
2.3.5
12
Development - Capital
13
Charged expenditure
14
Charged (and voted upon)
21
Trust accounts
31
Special Deposit accounts.
Grant Number / Public Account account

2.3.4.1
The grant / public account number is a three numeric character sub element, which identifies the relevant Consolidated
Fund grant or Public Account account.
2.3.4.2
The grant number will facilitate capturing and reporting whether expenditure is met from capital and revenue via a grant
being distinctly revenue or capital in nature.
Fund element structure - Example

2.3.5.1
An example of the fund element in terms of the actual code is shown below :
Fund
Sub-fund
Grant number or Public Account account
2.3.6
Issued: 13-Feb-99
Consolidated Fund
11
Development - Revenue
222
Grant number.
Detailed Fund Codes

2.3.6.1
The detailed fund codes are shown in Appendix C.
2.3.6.2
Grant numbers have not been provided as these are issued and change each year as part of the budget process.
Page 2.15
CoA1.doc
Chart of Accounts
Function Element
Introduction
2.4.1.1
The function element provides reporting of transactions by economic function and program. The function code is
mandatory for transactions relating to expenditure and revenue.
2.4.1.2
The function element consists of four sub elements, major function, minor function, detailed function and program
(program sub element will only be used by computerised entities if the Federal and Provincial Government decides to
introduce program accounting).
2.4.1.3
The table below shows the structure of the function element.
Numeric
Mjr
func
tion
Numeric
2.4.1.4
2.4.2
Numeric
Numeric
Numeric
Numeric
Numeric
Program
Major Function
2.4.2.1
Issued: 13-Feb-99
Numeric
Det
func
tion
2.4.1
Mnr
func
tion
2.4
Major function describes the principal economic function to which a transaction should belong.
Page 2.16
CoA1.doc
Chart of Accounts
2.4.2.2
The major functions included in the Chart of Accounts are those provided by the International Monetary Fund in the
publication A Manual on Government Financial Statistics (GFS).
2.4.2.3
2.4.3
Major function is identified by two numeric characters.
Minor Function
2.4.3.1
The second sub element is minor function, which provides the lowest level of economic function to which a transaction
will be classified.
2.4.3.2
The minor functions included in the Chart of Accounts are those provided by the International Monetary Fund in the
publication A Manual on Government Financial Statistics(GFS), modified where necessary.
2.4.3.3
2.4.4
2.4.5
Detailed Function
2.4.4.1
Detailed function provides an additional level of detail and analysis and will be uniquely applied to each major / minor
function combination.
2.4.4.2
The detailed function sub element will be revised (with input from all stakeholders) prior to issuing the proposed CoA.
2.4.4.3
The detailed function is identified by two numeric characters.
Program
2.4.5.1
2.4.5.2
Issued: 13-Feb-99
Minor function is identified by a single numeric character.
Program will be used to identify government programs if Federal and Provincial Government decides to introduce it.
Although the Government has yet to adopt program budgeting and reporting it is likely that this will develop in future. In
order for this to occur provision has been made in the Chart of Accounts to capture fin ancial transaction data by program.
Page 2.17
CoA1.doc
Chart of Accounts
2.4.5.3
Although program is included in the function element it is a separate identifier which may have a many one to many
relationship with function (i.e. one program may occur across a number of functions). This can be seen in the table in
2.4.1.3 from the separation of the major and minor function sub elements from the program sub element.
2.4.5.4
2.4.6
Program is identified by three numeric characters.
Function element structure - Example

2.4.6.1
An example of the function element in terms of the actual code is shown below :
Major Function
Minor Function
Detailed Function
Program
2.4.7
2.5
45
Transportation and communication affairs and services

451
Road transport affairs and services
45120 Bridges of National Importance
123
Program.
Detailed Function Codes

2.4.7.1
The detailed function codes are shown in Appendix D.
2.4.7.2
The program codes have not been provided.
Project Element
2.5.1.1
The project element enables transactions to be aggregated and reported at a project level (generally equivalent to sub grant level in the project development budget).
2.5.1.2
The project code will be used for all development projects and the use of this code for all such projects will be
mandatory.
2.5.1.3
Issued: 13-Feb-99
The project element consists of the project number, which is identified by four numeric characters.
Page 2.18
CoA1.doc
Chart of Accounts
2.5.1.4
Each project will have a unique project number.
2.5.1.5
The table below shows the structure of the function element.
Numeric
Numeric
ct
e
oj
Pr
2.5.2
Numeric
er
b
m
nu
Detailed Project Codes

2.5.2.1
Issued: 13-Feb-99
Numeric
Detailed project codes have not been provided. These will be compiled and issued for individual projects as required.
Page 2.19
CoA1.doc
Chart of Accounts
Use of Chart of Accounts Elements

3.1
Overview
3.1.1
Issued: 13-Feb-99
Introduction
3.1.1.1
The use of the CoA relies on double -entry book-keeping whereby the debits equal the credits for any transaction. To
allow for this expenditure, revenue, asset, liability and equity codes have been provided (refer to detailed coding contained
in the appendices). Included below in this section is a general discussion of which elements are required to be used for
which transaction types.
3.1.1.2
The debit side of the posting involving expenditure (including expenditure on physical assets) will require all sub elements
of the chart of account elements to be used.
3.1.1.3
Revenue will be posted against certain sub elements of the entity element depending upon whether the revenue is to the
Government or to an entity at a lower level. This would be identified by the type of revenue (e.g. capital receipts would be
revenue of the government, collected by the relevant department and hence both the government sub element code and the
department sub element code would be used).
3.1.1.4
The other side of any transaction involving revenue and expenditure (i.e. cash) will not use all sub elements of the
entity element and the fund element. Transactions which are posted against receivables, liabilities and equity will also use
some sub elements and not others.
Page 3.20
CoA1.doc
Chart of Accounts
3.2
Journal Entries
3.2.1
Who will use which object codes

3.2.1.1
3.2.2
DDO
Objects only
DAO
All codes
AG / AGPR
All codes.
Use of elements for different transactions

3.2.2.1
Not all journal entries will require the use of all elements. There are two main reasons for this.
3.2.2.2
The first reason is that a number of elements are derived, that is an attribute of a detailed sub element provides
information to identify the higher level sub elements. For example the DDO code in conjunction with other sub elements
determines the government sub element.
3.2.2.3
The second reason is that certain transactions are not relevant to some sub elements. Liabilities, assets and equity items
are an example of this where they will be posted to only the government sub element of the entity element.
3.2.2.4
3.2.2.5
Issued: 13-Feb-99
It is envisaged that the usage of the object codes will be on the following basis in line with the functions and activities of
particular organisational units:
In a computerised environment it will be possible to derive further codes to minimise the data entry requirements.
The table below provides guidance on the use of which sub elements for certain transaction types. The table shows
where the sub element is required for coding of transactions, where other sub elements are derived and where sub elements
are not required because they are not relevant.
Page 3.21
CoA1.doc
Chart of Accounts
Transaction
Entity
Object
Fund
Function
Govt Div'n/Dept Att. Dept District DDO A/c Element A/c Number Fund Sub-fund Grant/PA A/c
Major
Minor
Det Fcn
DR Expenditure
CR Cash
DR Cash
CR Revenue
DR Fixed Assets
CR Cash
DR Receivables
CR Equity
DR Equity
CR Liabilities
3.2.2.6
3.2.2.7
Issued: 13-Feb-99
Derived from element/sub-element relationships
Required to be input
Not required to be input
Practical examples of the application of these concepts are shown in the table on the following page in 3.2.2.7:
Examples of transactions using the elements of the proposed CoA.

Page 3.22
CoA1.doc
Chart of Accounts
Element
Characters
Entity
A
1 Expenditure
Full Code Dr
Actual input
Full Code Cr
Actual input
7
7
0
0
2
2
Object
A
4
4
4
4
4
4
0
0
Fund
N
1
1
0
0
1
1
C
C
(10,000)
2 Receipt
Full Code Cr
Actual input
F
F
B
B
0
0
1
1
1
1
0
0
1
1
C
C
(20,000)
Full Code Dr
Actual input
F
F
F
F
0
0
1
1
1
1
0
0
1
1
C
C
20,000
3 Year End Adjustment

Full Code Dr
P
Actual input
P
F
F
0
0
3
3
1
1
0
0
2
2
C
C
100,000
H
H
0
0
1
1
1
1
0
0
3
3
C
C
(100,000)
D
D
0
0
2
2
2
2
0
0
3
3
P
P
F
F
0
0
1
1
1
1
0
0
2
2
P
P
(20,000)
1
1
0
0
2
2
If required
If required
20,000
Period-end adjustment to physical

assets (vehicles) purchased during
the period by the Government of
the Punjab.
Dr to vehicles in Punjab.
DG of food in the department of

Food, Agric. & Livestock authorise
payment for sugar from the
General Prov. Fund (food wing).
Dr food expenditure in Public

Account using the GFS code
Cr to Equity in Punjab.
2
2
3
3
4
4
0
0
F
F
0
0
1
1
1
1
0
0
1
1
C
C
1,000,000
(1,000,000)
Cr payable account in the

CF of Balochistan.
Cr Non-food Bank Account
in Public Account.
Issued: 13-Feb-99
0
0
Dr to Federal Bank account,

Non-food.
5 Government Borrows From Public Account

(i)
Full Code Dr
B 0 2
- Q
Actual input
0 2
Full Code Dr
Actual input
1
1
Cr to Tax from Companies,

Federal.
I
I
(ii)
Full Code Cr
Actual input
7
7
Cr to Federal Bank account,

Non-food.
K
K
Full Code Cr
Actual input
0
0
Cash received for Tax from

Companies in Islamabad.
Dr to entity, expenditure,
Petrol, CF and GFS code.
S
S
1
1
10,000
DDO in Department of Libraries,

in Education Division, in Islamabad
institutes payment for petrol from
the consolidated Fund, nondevelopment budget.
GFS heading Education/Tertiary
Educ. Affairs and Services.
Full Code Cr
Actual input
1
1
If required
If required
Rs
N
1
1
2
2
1
1
0
0
0
0
0
0
F
F
3
3
3
3
Project
N
F
F
2
2
4
4
N N
1
1
0
0
1
1
6
6
2
2
0
0
0
0
2
2
4
4
2
2
2
2
Function
N
2
2
4 Public Account Transaction

Full Code Dr
S 1
Actual input
1
0
0
P
P
A
A
Full Code Cr
Actual input
0
0
0
0
2
2
2
2
3
3
4
4
0
0
G
G
0
0
1
1
1
1
1
1
2
2
C
C
1
1
0
0
1
1
3
3
4
4
0
0
F
F
0
0
1
1
1
1
0
0
1
1
P
P
2
2
1
1
2
2
1
1
2
2
(1,000,000)
1
1
0
0
1
1
3
3
4
4
0
0
F
F
0
0
2
2
1
1
1
1
0
0
P
P
2
2
1
1
2
2
1
1
2
2
1,000,000
Page 3.23
Commerce department in Quetta

utilise money from the Balochistan
Benevolent Fund, controlled by the
Finance department.
Cr Food Bank Account in

Public Account.
Dr Non-food Bank Account

in CF of Balochistan.
Dr receivable account in
Public Account.
CoA1.doc
Chart of Accounts
3.3
Month / Year end Journal Entries (Assets, Liabilities, Equity)

3.3.1.1
At the end of each reporting period it will be necessary to make journal entries to provide the asset, liability and equity
balances for the Statement of Assets and Liabilities (as detailed in the Financial Reporting Manual).
3.3.1.2
Examples of the journal entries required to facilitate this are shown in the table below.
Transaction
Journal entry to reflect the

initial transaction (1)
Year end journal to account

for assets and liabilities (2)
Purchase of Fixed Asset
DR Fixed assets (expenditure object)

CR Bank (asset object)
DR Fixed assets (asset object)

CR Residual equity (equity object)
Disposal of Fixed Asset
DR Bank (asset object)

DR Residual equity (equity object)
CR Disposal of fixed assets (revenue object) CR Fixed assets (asset object)
Issue of Loans and Advances
DR Loans and advances (expenditure object) DR Loans and advances (asset object)
CR Cash (asset object)
Repayment of Loans and Advances
DR Cash (asset object)

CR Loans and advances (revenue object)

CR Loans and advances (asset object)
Receipt of Loans
DR Cash (asset object)

CR Public debt (revenue object)

CR Public debt (liability object)
Repayment of Loans
DR Public debt (expenditure object)

DR Interest (expenditure object)
CR Cash (asset object)
DR Public debt (expenditure object)

NOTES :
(1)
(2)
Issued: 13-Feb-99
Initial entry to be performed by the entity/person initiating the transaction.

Year end entry to be performed by AG/AGPR.
Page 3.24
CoA1.doc
Chart of Accounts
Appendix A Entity Codes

A.1
A.2
A.3
Government
Federal Government - Division and Attached department
Districts
Issued: 13-Feb-99
Page 3.25
CoA1.doc
Chart of Accounts
A.1 Government
Issued: 13-Feb-99
Page 3.26
CoA1.doc
Entity Element (Government)

Code
F
P
S
N
B
Government
Name
Federal Government
Punjab Province
Sindh Province
North West Frontier Province
Balochistan Province
Code
Division
Name
Attached Department
Code
Name
Chart of Accounts
A.2 Federal Government - Division and Attached department
Issued: 13-Feb-99
Page 3.27
CoA1.doc
Entity Element
Code
F
Government
Name
Federal Government
Code
F01
Division
Name
Cabinet Secretariat
Code
F0101
F0102
F0103
F0104
F0105
F0106
F0107
F0108
F0109
F0110
F0111
F0112
F0113
F0114
F0115
F0116
F0117
F0118
F0119
F0136
F0137
F0138
F0139
F0140
F0141
F0142
F0143
F0144
F0145
F0146
F0147
F0148
F0149
F0150
F0151
F0152
Issued: 13-Feb-99
Appendix A.2 Page 1
Attached Department
Name
Cabinet Division (F0101-35)
Federal Ministers
Special Assistants
Main Secretariat
Car pool
Intelligence Bureau
National Documentation Centre
Pakistan Computer Bureau
Dept of Communication Security
National documentation Centre
Relief & Repatriation Wing
Inter-Provincial Coordination Wing, Isb
Federal Land Commission
National Language Authority
Special Assistant Offices
Political Affairs Wing
Federal Anti-Corruption Committee, Isb
Management Services Wing
CDA
Dept of Stationery Forms, Publication Depot
Establishment Division (F0136-65)
Secretariat
Services Reforms Commission
Service Review Board
Secretariat Training Institute
Civil Service Academy
Pakistan Admin College
National Institute of Public Admin
Group Insurance Fund
Multi-purpose Community Centre
Community Centre
Day Care Centre
Staff Welfare Organization's Library
Trade Training
Sports & Culture
Cultural Activities
Staff Welfare Organization
Central Staff Relief Fund
C:\CoA\Othen-revenue\Entity.xls
Entity Element
Code
Government
Name
Code
Division
Name
Code
F0153
F0154
F0155
F0156
F0157
F0158
F0159
F0166
F0167
F0168
F0169
F0170
F0171
F0172
Attached Department
Name
Holiday Homes
Hostel for Working Women
Staff Welfare Department
Ladies Industrial Home
Vocational Training Centre
Secretariat Training Centre for Women
Academy for Rural Development
Prime Minister Secretariat (F0166-75)
Prime Minister's Secretariat
Board of Investment, Isb
Board of Investment, Lhr
Board of Investment, Psh
Board of Investment, Kch
Board of Investment, Qta
Prime Minister Inspection Commission Office
Atomic Energy (F0176-85)
F0176
F0178
F0179
F0180
F0181
F0186
F0187
F0188
F0189
F0190
F0191
F02
Ministry of Commerce
F0201
F0202
F0203
F0204
F0205
F0206
Issued: 13-Feb-99
Appendix A.2 Page 2
Atomic Energy
Management Services Division, Isb
Management Services Division, Lnr
Management Services Division, Kch
Pakistan Public Admin Research Centre
Others (F0186-99)
Federal Public Service Commission
Service Tribunal
Emergency Relief & Repatriation
Land Reforms
Stationery and Printing
Cabinet
Commerce Division (F0201-50)
Secretariat
National Tariff Commission
Export Development Fund
Liaison Office Afghan Transit Trade, Psh
Liaison Office Afghan Transit Trade, Chaman
Commercial Section, Istanbul
Entity Element
Code
Issued: 13-Feb-99
Government
Name
Code
Division
Name
Code
F0207
F0208
F0209
F0210
F0211
F0212
F0213
F0214
F0215
F0216
F0217
F0218
F0219
F0220
F0221
F0222
F0223
F0224
F0225
F0226
F0227
F0228
F0229
F0230
F0231
F0232
F0233
F0234
F0235
F0236
F0237
F0238
F0239
F0240
F0241
F0242
F0243
F0244
Appendix A.2 Page 3
Attached Department
Name
Commercial Section, Bonn
Commercial Section, Bangkok
Commercial Section, Dhaka
Commercial Section, Madrid
Commercial Section, Seoul
Commercial Section, Jakarta
Commercial Section, Jeddah
Commercial Section, Kuala Lumpur
Commercial Section, Moscow
Commercial Section, Nairobi
Commercial Section, New Delhi
Commercial Section, New York
Commercial Section, Muscat
Commercial Section, Paris
Commercial Section, Beijing
Commercial Section, Rome
Commercial Section, Singapore
Commercial Section, Tokyo
Commercial Section, Tehran
Commercial Section, Brussels
Commercial Section, London
Commercial Section, Washington
Commercial Section, Tashkent
Commercial Section, Almata
Commercial Section, Pretoria
Commercial Section, Budapest
Pakistan Trade Office, Copenhagen
Pakistan Trade Centre, Rotterdam
Consulate General of Pakistan, Dubai
Consulate General of Pakistan, Hong Kong
Consulate General of Pakistan, Montreal
Consulate General of Pakistan, Sydney
Consulate General of Pakistan, Los Angeles
Permanent Mission of Pakistan, Geneva
Foreign Trade Institute of Pakistan
Department of Insurance, Isb
Department of Insurance, Kch
Trade Marks Registry, Lhr
Entity Element
Code
Government
Name
Code
Division
Name
Code
F0251
F0252
F0253
F0254
F0255
F0256
F0257
F0258
F0259
F0260
F0261
F0262
F0263
F0264
F0265
F0266
F0267
F0268
F0269
F0270
F0271
F0281
F03
Ministry of Communication
F0301
F0302
F0303
F0304
F0305
F0306
F0307
F0308
F0309
F0310
F0311
F0312
Issued: 13-Feb-99
Appendix A.2 Page 4
Attached Department
Name
Export Promotion (F0251-80)
Export Promotion Bureau Sub Regional Office, Isb
Export Promotion Bureau Sub Regional Office, Mirpur
Export Promotion Bureau Sub Regional Office, Lhr
Export Promotion Bureau Sub Regional Office, Sialkot
Export Promotion Bureau Sub Regional Office, Faisalabad
Export Promotion Bureau Sub Regional Office, Multan
Export Promotion Bureau Sub Regional Office, Sargodha
Export Promotion Bureau Sub Regional Office, Gujranwala
Export Promotion Bureau Sub Regional Office, Psh
Export Promotion Bureau Sub Regional Office, Abbotabad
Export Promotion Bureau Sub Regional Office, Mangora
Export Promotion Bureau Sub Regional Office, Kch
Export Promotion Bureau Sub Regional Office, Hyd
Export Promotion Bureau Sub Regional Office, Larkana
Export Promotion Bureau Sub Regional Office, Qta
Textile Quota Management Directorate, Lhr
Textile Quota Management Directorate, Sialkot
Textile Quota Management Directorate, Fbd
Textile Quota Management Directorate, Multan
Textile Quota Management Directorate, Kch
Cotton Board
Others (F0280-99)
Trade and Commercial Offices
Communication Division (F0301-35)
Secretariat
Pakistan International Airlines
National Transport Research Centre, Isb
Directorate General, Ports & Shipping
National Highway Authority
Construction Machinery Training Centre
National Mass Transit Authority
Private Software Export Board
Pakistan Postal Services Corporation
Special Communication Organization
Seamen's Training Centre, Kch
Shipping Office, Kch
Entity Element
Code
Government
Name
Code
Division
Name
Code
F0336
F0337
F0338
F0351
F0352
F0353
F0354
F0365
F0366
F04
F05
Ministry Culture, Sports, Tourism and Youth

Affairs
Ministry of Defense
Appendix A.2 Page 5
Department of Shipping Control and Mercantile Marine

F0336-50)
Pakistan Marine Academy, Kch
Dept of Shipping Control, Kch
Mercantile Marine Dept, Kch
Lighthouses and Lightships (F0351-65)
Direction (HQ)
Lighthouses
Lightships
Marine Pollution Control Board, Kch
Others (F0365-99)
Pakistan Post Office Department
Road Transport
F0401
Culture, Sports, Tourism and Youth Affairs Division
F0402
F0403
F0404
F0405
F0406
Archaelogy and Museums
F0501
F0502
F0503
F0504
F0505
F0506
Aviation Division
F0507
F0508
F0509
F0510
F0511
F0512
F0513
F0514
Issued: 13-Feb-99
Attached Department
Name
Sports and Tourism Division

Central Board of Film Censors
Department of Archives
Department of Tourist Services
Defense Division
Defense Production Division
Meteorology
Survey of Pakistan
Federal Government Educational Institutions in Cantonments
and Garrisons
Defense Services
Pakistan Military Accounts Department
Office of the Surveyor General of Pakistan
Pakistan Armed Services Board
Maritime Security Agency
Pakistan Meteorological Department
Headquarters of Airport Security Force
Defense Science and Technology Organization
Entity Element
Code
Government
Name
Code
F06
Division
Name
Code
Ministry of Education
F0601
F0602
F0603
F0604
F07
F08
Ministry of Environment, Local Government

and Rural Development
Federal Government Educational Institutions in the Capital and

Federal Areas
Department of Libraries
Central copyright Office
Environment, Local Government and Rural Development
Division
F0702
F0703
F0704
F0705
F0706
F0707
F0708
F0709
Forest
Zoological Survey Department
Local Government and Rural Development Division
Pakistan Environmental Protection Agency
National Council for Conservation of Wildlife in Pakistan
Pakistan Forest Institute
National Centre for Rural Development
Municipal Training and Research Institute, Karachi
Office of the Auditor General Of Pakistan (F0801-50)
Ministry of Finance, Economic Affairs and

Statistics
Appendix A.2 Page 6
Education Division
F0701
F0801
F0802
F0803
F0804
F0805
F0806
F0807
F0808
F0809
F0810
F0811
F0812
F0813
F0814
F0815
F0816
F0817
F0818
F0819
Issued: 13-Feb-99
Attached Department
Name
DG Audit(F.G)
DG Audit Punjab
DG Audit Sindh
DG Audit NWFP
DG Audit Balochistan
DG Audit (D.S)
DG Audit Works
Director Zakat Audit
Director Foreign Audit
Dir. Audit IS & F
DG (AATI)
Director RAA
AGPR
AG Punjab
AG Sindh
AG NWFP
AG Balochistan
DG AJ & K
DG Computer
Entity Element
Code
Government
Name
Code
Division
Name
Code
F0820
F0821
F0822
F0823
F0824
F0825
F0826
F0827
F0828
F0829
F0830
F0831
F0832
F0851
F0852
F0853
F0854
F0855
F0856
F0857
F0858
F0859
F0860
F0861
F0862
F0863
F0864
F0865
F0866
F0867
F0868
F0869
F09
Issued: 13-Feb-99
Ministry of Food, Agriculture and Livestock
Appendix A.2 Page 7
Attached Department
Name
DG A/cs Works
DG RRA (North)
DG RRA (South)
DG A Income Tax
DG (CA)
DG Audit WAPDA
DG Audit (PT&T)
DG Audit Railways
DG PAW
DG PEC
Departmentalisted Account Offices
Treasuries/District Account
Local Fund Audit
Others (F0851-99)
Finance Division
Pakistan Mint
Department of Corporate Law Authority
National Savings
Agricultural Census Organization
Population Census Organization
Federal Bureau of Statistics
Central Board of Revenue
Sea Customs
Land Customs and Central Excise
Sales Tax
Taxes on Income and Corporation Taxes
Economic Affair Division
Technical Assistance Scheme
Statistic Division
Zakat And Ushr Division
Tax management board of Revenue, Excise and Taxation
Institute of Statistcal Training and Research
Audit and Account
F0901
Food And Agriculture
F0902
F0903
Agriculture Research
Plant and Protection
Entity Element
Code
Government
Name
Code
Division
Name
Code
F0904
F0905
F0906
F0907
F0908
F0909
F0910
F0911
F0912
F0913
F0914
F0915
F10
F11
F12
Ministry of Foreign Affairs
Ministry of Health
Ministry of Housing and Works
Issued: 13-Feb-99
Ministries of Industries and Investment

Appendix A.2 Page 8
Other Agricultural Services

Subsidy on Wheat
Livestock
Fisheries
Department of Plant Protection
Fertilizer Imports Department
Director General of Food
Office of Federal Seed Certification and National Seed
Registration
Directorate of Food Accounts
Soil Survey of Pakistan
Animal Quarantine Department
Directorate of Marine Fisheries, Karachi
F1001
F1002
F1003
Foreign Affair Division
F1101
F1102
F1103
F1104
F1105
F1106
F1107
F1108
F1109
Health Division
F1110
National Institute of Child Health, Karachi
F1201
F1202
F1203
F1204
F1205
F1206
F13
Attached Department
Name
F1301
F1302
Foreign Affair
Pakistan Mission Abroad
Medical Services
Public Health
Directorate of Central Health Establishments
Directorate of Malaria Control
Directorate of Tuberculosis Control
Jinnah Postgraduate Medical Centre
National Health Laboratories
National Institute of Malaria Research and Training, Lahore
Housing and Works Division

Civil Works
Estate Offices
Federal Lodges
Office of the Director General, Pakistan Public Works
Department of Supplies
Estate Office
Industries and Investment Division
Industries
Entity Element
Code
Government
Name
Code
F14
F15
Issued: 13-Feb-99
Division
Name
Code
F1303
F1304
F1305
F1306
F1307
Ministry of Information and Media

Development,
Ministry of Interior
Appendix A.2 Page 9
Attached Department
Name
Department of Investment Division and Supplies
Production Wing
Textile Commissioner's Organization
Department of Explosives
Patent Office, Karachi
F1401
Information and Media Development Division
F1402
Directorate of Publications, Newsreels and Documentation
F1403
F1404
F1405
F1406
F1407
F1408
Press information Department
F1501
F1502
F1503
F1504
F1505
F1506
F1507
F1508
F1509
F1510
F1511
F1512
F1513
F1514
F1515
F1516
F1517
F1518
F1519
F1520
F1521
F1522
Interior Division
Information Services abroad

Pakistan National Centre
Media Development Division
Directorate of Research and Reference
Office of the Director General Pakistan National Centre
Islamabad
Passport Organization
Pakistan Coast Guards
Registration Organization
Civil Defense
Narcotics Control Division
Federal Investigation Division
Headquarters Pakistan Rangers, Lahore
Headquarters of Frontier Corps, Baluchistan
Headquarters of Frontier Corps, NWFP
Office of the Administrator Islamabad Capital Territory
Headquarters Pakistan Rangers Sindh(South) Karachi
Other Civil Armed Forces
Jail And Convict Settlements
Federal Police
Provincial Police
Local Police
Provincial Border Forces
Frontier watch & Ward
Other Places of Detenation & Correction
Home Department
Entity Element
Code
Government
Name
Code
F16
F17
F18
Issued: 13-Feb-99
Division
Name
Code
Ministry of Kashmir Affairs, Northern Areas

& States & Frontier Regions
Ministry of Labour, Manpower and Overseas

Pakistanis
Ministry of Law, Justice, Human Rights and

Parliamentary Affairs
Appendix A.2 Page 10
Attached Department
Name
F1601
Kashmir Affairs, Northern Areas & States & Frontier Regions

Division
F1602
F1603
F1604
F1605
F1606
F1607
F1608
Frontier Region
F1609
The Chief Courts, Northern Areas
F1701
Labour, Manpower and Overseas Pakistanis Division
F1702
F1703
F1704
F1705
F1706
F1707
F1708
Manpower and Overseas Pakistanis
F1709
Minimum Wedges Board
F1801
Law, Justice, Human Rights and Parliamentary Affairs

Division
F1802
F1803
F1804
F1805
F1806
F1807
F1808
F1809
F1810
F1811
F1812
F1813
F1814
Frontier Constabulary
Federally Administered Tribal Areas
Afghan Refugees
Kashmir Affairs and Northern Affairs Division
Northern Areas
Federal Government Educational Institutions in Northern Areas
National Industrial Relations Commissions

Implementation Tribunals for Newspapers Employees
Directorate of Trade union Education
Bureau of Immigration and Overseas Employment
National Training Bureau
Directorate of Dock Workers Safety (Headquarters), Karachi
Human Rights Division

Supreme Judicial Council
Supreme Court
Federal Shariat Court
High Court
Session Court
Civil Court
Criminal Court
Labour Court
Labour Tribunal
Courts of small Causes
Courts
Entity Element
Code
Government
Name
Code
F19
F20
F21
F22
F23
F24
F25
F26
Issued: 13-Feb-99
Division
Name
President ,Prime Minister ,National

Assembly and Senate
Ministry of Petroleum and Natural Resources
Ministry of Planning and Development
Ministry of Population Welfare
Ministry of Railways
Ministry of Religious Affairs, Zakat & Ushar

and Minorities Affairs
Ministry of Science And Technology
Ministry of Water and Power

Attached Department
Name
Code
F1815
Administrative Department-General &Official Trustee
F1901
National Assembly
F1902
F1903
F1904
F1905
F1906
F1907
F1908
F1909
F1910
F1911
The Senate
F2001
Petroleum and Natural Resources Division
F2002
Geological Survey
F2101
F2102
F2103
Planning and Development Division
F2201
F2202
Population Welfare Division
F2301
F2302
Railways Division
F2401
Religious Affairs, Zakat & Ushar and Minorities Affairs

Division
F2402
F2403
Council of Islamic Ideology
F2501
F2502
Science and Technology Division
F2601
F2602
Water and Power Division
Election
Federal Council
President
Prime minister
Governor
Chief Minister
Mohtasib
Services And General Administration
Service Tribunal
Planning Commission
Town Planning Offices
Directorate of Clinical Training, Karachi
Pakistan Railways
Minorities Affairs Division
Scientific Societies
Office of the Chief Engineering Advisors and Chairman

Federal Flood Commission
Entity Element
Code
Government
Name
Code
F27
Issued: 13-Feb-99
Division
Name
Code
F2603
Ministry of Women development Social

Welfare and Special Education
Attached Department
Name
Office of the Pakistan Commissioner for Indus water
F2701
Women development Social Welfare and Special Education

Division
F2702
F2703
Social Welfare
Special Education
Chart of Accounts
A.3 Districts
Federal
Balochistan
Sindh
Punjab
N.W.F.P.
Issued: 13-Feb-99
Page 3.28
CoA1.doc
Entity Element (Districts)
Accounts Offices (Federal Capital)

Code
Location
ID
Islamabad
Accounts Offices (Balochistan)

Code
QA
QE
UL
PN
ZT
KN
ZB
TB
DJ
NI
PJ
KU
DR
DB
BE
GR
QS
GW
MK
BA
HB
SB
MY
BG
LH
Location
Quetta (A.G.P.R. Sub. Office)
Quetta (A.G. Office)
Uthal
Pishin
Ziarat
Kharan
Zhoob
Turbat (Kech)
Dera Murad Jamali
Nushki
Panjgur
Kohlu
Dera Allah Yar
Dera Bugti
Barkhan
Gawadar
Qilla Saif ullah
Ghandawa
Musa Khail
Bela
Hub
Sarab
Maskhey
Bhag
Lehri
DN
UM
HI
DK
CN
LT
PI
MM
KR
SI
LI
Dalbandin
Usta Muhammad
Harnai
Duki
Chaman
Ladghast
Pasni
Muslim Bagh
Khuzdar
Sibi
Loralai
Accounts Offices (Sindh)

Code
KA
KI
HD
SK
KP
JD
NF
LA
DU
MS
NH
TA
SR
BN
SP
MT
Location
Karachi (A.G.P.R. Sub Office)
Karachi (A.G. Office)
Hyderabad
Sukkur
Khairpur
Jacubabad
Naushero Feroz
Larkana
Dadu
Mirpukhas
Nawab Shah
Thatta
Sanghar
Badin
Shikar Pur
Mitthi
Accounts Offices (Punjab)
Code
LO
LE
BR
ST
JM
GA
JG
DG
SG
SA
GT
AK
MH
SL
FD
RI
MN
CH
HF
MB
KS
TS
KB
MI
BK
OK
KW
LN
RP
BH
RN
VR
LY
PK
NL
Location
Lahore (A.G.P.R. Sub Office)
Lahore (A.G. Office)
Bahawal Pur
Sialkot
Jhelum
Gujranwala
Jhang
D.G. Khan
Sargodha
Shaikhupura
Gujrat
Attock
Muzzaffar Garh
Sahiwal
Faislabad
Rawalpindi
Multan
Chakwal
Hafizabad
Mandi Bahudin
Kasoor
Toba Tek Singh
Khushab
Mianwali
Bhukkar
Okara
Khaniwal
Lodhran
Rajanpur
Bahawal Nugar
Rahim yar Khan
Vehari
Layyah
Pak Pattan
Narowal
Accounts Offices (N.W.F.P)

Code
PR
PW
AD
MA
DI
MR
BU
SW
HR
LK
CA
DA
NR
KK
SU
CL
KT
BD
KD
TK
BM
Location
Peshawar (A.G.P.R. Sub Office)
Peshawar (A.G.Office)
Abbotabad
Manshra
D.I.Khan
Mardan
Bannu
Sawat
Haripur
Lakki
Charsadda
Dir at Timargara
Nowshera
Karrak
Sawabi
Chitral
Kohat
Bunair at Daggar
Kohistan at Dassu
Tank
Batagram
KH
MG
TW
KM
OI
BJ
MD
MW
Khyber
Mohmand at Ghalanai
Tank (S.W. Agency)
Kurram at Ara Chinar
Orakzai at Hangu
Bajaur at Khar
Malakand
Miran Shah (N.W. Agency)
Chart of Accounts
Appendix B Object Codes

B.1
B.2
Accounting Elements
Account Numbers
B.2.1
B.2.2
B.2.3
B.2.4
B.2.5
B.2.6
B.2.7
Issued: 13-Feb-99
Expenditure
Tax Revenue
Non-Tax Revenue
Capital Receipts
Assets
Liabilities
Equity
Page 3.29
CoA1.doc
Chart of Accounts
B.1 Accounting Elements
Issued: 13-Feb-99
Page 3.30
CoA1.doc
Object Element
Element
No
Major object
Description
Expenditure
Tax Revenue
C
E
Non-Tax Revenue
Capital Receipts
Assets
G
H
Liabilities
Equity
No
Description
Minor object
No
Description
Detailed object
No
Description
Chart of Accounts
B.2.1
Issued: 13-Feb-99
Expenditure
Page 3.31
CoA1.doc
Object Element
Element
No
A
Description
Expenditure
Major object
No
A01
Description
Employee related expenses
Minor object
No
A011
A012
Description
Detailed object
No
Pay
Description
A01101
A01102
A01103
A01104
A01105
A01106
A01150
Pay of Officers (A01101-50)

Basic pay
Personal pay
Special pay
Technical pay
Indexed pay
Qualification Pay
Others
A01151
A01152
A01153
A01154
A01155
A01156
A01170
Pay of other staff (A01151-99)

Basic pay
Personal pay
Special pay
Good conduct pay
Indexed pay
Qualification Pay
Others
A01201
A01202
A01203
A01204
A01205
A01206
A01207
Regular allowances (A01201-10)

Senior post allowance
House rent allowance
Conveyance allowance
Sumptuary allowance
Dearness allowance
Local compensatory allowance
Washing & Dress allowance
Allowances
A01211
A01212
A01213
A01214
A01215
A01216
A01217
A01218
A01219
A01220
A01221
A01222
A01223
A01224
A01225
A01226
A01227
A01228
A01229
A01230
A01231
A01232
A01233
A01234
A01235
A01236
A01237
A01238
A01239
A01240
Other Regular allowances (A01211-70)

Hill allowance
Telecommunication allowance
Expatriation allowance
Post operation allowance
Extra departmental employees allowance
Qualification allowance
Medical allowance
Fixed contingent/stationary allowance
Foreign allowance
Language allowance
Accreditation allowance
Hardship allowance
Exchange compensation allowance
Entertainment allowance
Instruction allowance
Computer allowance
Project allowance
Orderly allowance
Special compensation allowance
Dusting allowance
Drink water allowance
Performance evaluation allowance
Unattractive area allowance
Raining allowance
Secretariat allowance
Deputation allowance
Design allowance
Charge allowance
Special allowance
Utility allowance for gas
A013
Taxes
A02
Project preinvestment analysis
A021
A022
Feasibility studies
Research and surveys
& Exploratory
operations
A03
Operating expenses
A031
Fees
A01241
A01242
A01243
A01244
A01245
A01246
A01270
Utility allowance for electricity

Consolidation travelling allowance
Special travelling allowance
Adhoc relief
Indexed house rent allowance
Indexed conveyance allowance
Other
A01271
A01272
A01273
A01274
A01275
A01276
A01277
A01278
A01279
A01280
A01281
A01299
Other allowances (excluding TA) (A01271-99)

Overtime allowance
Night duty allowance
Honoraria
Medical charges
Rest and recitation allowance
Outfit allowance
Contingent paid staff
Leave salary
Extra duty allowance
Out station allowance
Danger money allowance
Others
A01301
Income Tax
A03101
A03102
Bank fees
Legal fees
A032
Communications
A03201
A03202
A03203
A03204
A03205
A03270
Postage and telegraph

Telephone and trunk call
Telex and teleprinter
Electronic Communication
Courier and pilot service
Others
A033
Utilities
A03301
A03302
A03303
A03304
A03370
Gas
Water
Electricity
Hot and cold
Others
A034
Occupancy costs
A03401
A03402
A03403
A03404
A03405
A03406
A03407
A03408
A03409
A03410
A03470
Charges
Rent for office building
Rent for residential building
Rent for other building
Rent for other than on building
Royalties
Rates and taxes
Rent of Machine & Equipment
Insurance
Security
Others
A035
Operating Leases
A03501
A03502
A03503
A03570
Machinery and equipment

Buildings
Motor Vehicles
Others
A036
Motor vehicles
A03601
Fuel
A03602
A03603
A03670
A037
Consultancy and
Contractual work
A03701
A03702
A03703
A03770
A038
Insurance
Registration
Others
Travel &
Transportation
Computer
Management
Govt. Departments
Other
Govt. Servants (A03801-20)
A03801
A03802
A03803
A03804
A03805
A03806
A03807
A03808
A03809
A03821
A03822
A03823
A03824
A03825
A03826
A03827
Training - domestic
Training - international
Other - domestic
Other -international
Travelling allowance
Transportation of Goods
P.O.L Carges, Aeroplanes, Helicoptors, Staff
Cars, MotorCycles
Conveyance charges
Others
Other than Govt. Servants
(A0382140)
Training - domestic
Training - international
Other - domestic
Other -international
Travelling allowance
Transportation of Goods
P.O.L Carges, Aeroplanes, Helicoptors, Staff
Cars, MotorCycles
A039
General
A03828
A03829
Conveyance charges
Others
A03901
A03902
A03903
A03904
A03905
A03906
A03907
A03908
A03909
A03910
A03911
A03912
A03913
A03914
A03915
A03916
A03917
A03918
A03919
A03920
A03921
Stationery
Printing and publication
Conference/seminars/workshops/ symposia
Hire of Vehicles
Newspapers periodicals and books
Uniforms and protective clothing
Advertising & Publicity
Discount given
Tax refunds
Commission Paid
Loss on exchange
Delegation abroad
Contribution & subscription
Secret service expenditure
Payments to Govt. dept for service rendered
Essay writing and copy rights
Law charges
Exhibitions, fairs and other national celebrations
Payments to other for service rendered
Relief and Repatriation of civilian internees
A03922
A03923
A03924
A03925
A03926
A03927
Unforeseen expenditure for disaster

preparedness and relief
Reimbursement of interest to bank
Security of VIP's
Expenditure of refugees, security, prisioners and
Detunus
Subsistence allowance to detenus
Allies Branch of the Provincial C.I.D
Purchase of drug and medicines
A03928
A03929
A03930
A03931
A03932
A03933
A03934
A03935
A03936
A03937
A03938
A03970
A04
Employer contributions
A041
Superannuation
A042
Pension
A04101
Superannuating, retiring and compensatory

pension
A04201
A04202
A04203
Commuted value of pension

Gratuity value of pension
A04204
A04205
A04270
A05
Grants subsidies & Write off

Loans
Expenditure on Confiscated Goods

Weight & Measures Trade Marks and Patent
Rights
Administration
Administrative Training
Administrative Research
Vocational and Manpower Training
Expenditure on Foreign Experts assistance
received from abroad
Demarcation of Indo-Pakistan Boundary
Service Charges
Re-imbursment of T.T. charges to Banks of
Home Remittances
Training & Research
Others
Other pension (e.g. pension granted to the

family of national heroes)
Gratuities (e.g.. gratuity where pension is not
mature)
Reimbursement of medical charges to
pensioners
Others
A05101
A051
Subsidies
A05102
A05103
To financial institutions
To non financial institutions
To other enterprises
A06
Transfers
A05104
A05105
To federal government public entities
A05201
A05202
A05203
A05204
A05205
A05270
To federal government
To provincial government
To local bodies
To others
To provincial government public entities
A052
Grants-domestic
A053
Write off Loans
A061
Scholarship
A06101
A06102
A06103
A06104
Merit
Others
Cash awards
Bonus
A062
Technical assistance
A06201
A06202
A06270
Foreign training in Pakistan

Contribution to international agency
Others
A063
Entertainments &
Gifts
A064
Other Transfer
payments
A06401
A06402
A06403
A06404
A06405
A06470
To foreign governments
Contribution/transfer to fund
Renewals & replacements
Return to Govt. investment
To Suger Cess Fund
Others
A07
Interest payment
A071
Interest - domestic
A07101
A07102
A07103
A07104
A07105
A07110
Permanent Debt (A07101-10)

To Federal Govt.
To Provincial Govt.
To Local bodies
To Financial Institute
To Non-financial Institute
Others
A07111
A07112
A07113
A07114
A07115
A07120
Floating Debt (A07111-20)

To Federal Govt.
To Provincial Govt.
To Local bodies
Others
A07121
A07122
A07123
A07124
A07125
A07130
Unfunded Debt (A07121-30)

To Federal Govt.
To Provincial Govt.
To Local bodies
Others
A07131
A07132
A07133
A07134
A07135
A07140
Other Debt (A07131-40)

To Federal Govt.
To Provincial Govt.
To Local bodies
Others
A072
Interest - foreign
A07201
A07202
A07203
A07204
A07210
Permanent Debt (A07201-10)

To Federal Govt.
To Foreign Govt.
Others
A07211
A07212
A07213
A07214
A07220
Floating Debt (A07211-20)

To Federal Govt.
To Foreign Govt.
Others
A07221
A07222
A07223
A07224
A07230
Unfunded Debt (A07221-30)

To Federal Govt.
To Foreign Govt.
Others
A07231
A07232
A07233
A07234
A07240
Other Debt (A07231-40)

To Federal Govt.
To Foreign Govt.
Others
A07301
A073
Others
Other Oblegations (e.g. Depreciation and other

Reserve funds, Deposits of income Tax)
A07302
A07303
A08
A09
Loans advances
Physical assets
A081
Advances to
government servants
Other payments (e.g. management of loans,

interest of commercial banks, Loan of Food
A/C)
On Loan received by P.O. etc
A08101
A08102
A08103
A08104
A08170
House building
Motor car
Motor cycle/scooter
Cycle
Others
A082
Provinces
A08201
A08202
A08203
A08204
NWFP
Punjab
Sindh
Balochistan
A083
Local bodies
A08301
A08302
A08370
Federal
Provincial
Others
A084
Foreign grants
A08470
Others
A085
Finnancial institutes
A08570
Others
Non financial
institutes
A08670
A086
A087
Loanto Others
A08701
A08770
Purchase of physical
assets
A09101
A091
Others
Private sector
Others
Land and buildings
A09102
A09103
A09104
A09105
A09106
A09107
A09108
A09109
A09170
A092
Computer
Equipments
A09201
A09202
A09203
Hardware
Software
I.T. Equipment
Apparatus and plant - telegraph
Apparatus and plant - telephone
Apparatus and plant - radio
Others
A093
Telecommunication
A09301
A09302
A09303
A09370
Commodity
Purchases
A09401
A094
A09402
A09403
A09470
A095
A10
Principal repayments
A101
Other Stores and

Stock
Principal repayment-
Land and buildings- residential buildings

Land and buildings- office buildings
Building and Structure- others
Transport
Plant and Machinery
Furniture and fixtures
Livestock
Diplomatic cars
Others
Foods
Fertilizer
Coal
Others
A09501
A09502
A09503
A09570
Medical stores
Newsprint
Tractors
Others
A10101
Domastic Direct
domestic
A10102
A10103
A10104
A10105
A10106
A10170
A102
Principal repayment foreign
A10201
A10202
A10203
A10204
A10205
A10270
A10301
A103
A11
Investment
To provincial government
To local bodies
To others
Foreign Direct
To foreign governments
To others
A10302
A10303
Repayment of Loan-Foreign Appropriation for

Reduction or Aoidance of Debt
Sinking Fund
Other Appropriations
Other repayments
A111
Investment local
A11101
A11102
A11170
To others
A112
Investment foreign
A11201
A11202
A11203
A11270
Contribution to International Finance Institution
To others
A113
Others
A12
Civil Works
A121
Roads highways and

bridges
A12101
A12102
A12103
A12104
National highways
Other highways/roads
Bridges of national importance
Other bridges
Main Canals
Feeder canal
Tertiary and other subsidiary links
Others
A122
Irrigation works
A12201
A12202
A12203
A12270
Embankment and
drainage works
A12301
A123
A12302
A12303
A12370
A124
Buildings and
structures
A12401
A12402
A12403
A12404
A12470
A125
A126
Telecommunication
works
Other Works
Main embankment
Miscellaneous embankment
Drainage
Others
Office buildings
Residential buildings
Other buildings
Structures
Others
A12501
A12502
A12503
A12504
A12570
Lines and wires

Apparatus and plant
Share in factories
Stores
Others
A12601
A12602
Works-Urban
Works-Rural
A12603
A13
Repairs and maintenance
A130
Transport
A131
Machinery and
Equipment
A132
Furniture and Fixture
A133
Buildings and
structure
A13301
A13302
A13303
A13304
A13370
Office Buildings
Residential Buildings
Other Buildings
Structures
Others
Main canal
Feeder canal
Tertiary and other subsidiary links
Others
A134
Irrigation works
A13401
A13402
A13403
A13470
Embankment and
drainage
A13501
A135
A13502
A13503
A13570
A136
Roads highways and

bridges
Public Health Engineering
Main embankment
Miscellaneous embankment
Drainage
Others
A13601
A13602
A13603
A13604
National highways
Other highways/roads
Bridges of national importance
Other bridges
A14
Suspense and Clearing
A137
Computer Equipment
A13701
A13702
A13703
Hardware
Software
I.T. Equipment
A138
Telecommunication
A13801
A13802
A13870
Lines and wires

Apparatus and plant
Others
A139
General
A13901
Maintenance of gardens
Recovery of
Expenditure
A14101
A141
Recovery of expenditure suspense
Chart of Accounts
B.2.2
Issued: 13-Feb-99
Tax Revenue
Page 3.32
CoA1.doc
Object Element
Element
Description
No
B
Tax revenue
No
B01
Major object
Description
Direct taxes
No
B011
Minor object
Description
Detailed object
Description
No
Taxes on income
Taxes from Companies (B01101-20)

B01101
Income tax
B01102
Super tax
B01103
Surcharge
B01104
MLR 32/3c
B01105
Deduction at source under section 50 of the income tax ordinance
B01106
Advance payments of tax under section 53
B01107
Penalties under the income tax ordinance 1979
B01108
Share of net proceeds assigned to provinces
B01120
Others
Taxes from Registered Firms (B01121-30)
B01121
Super tax
B01122
Surcharge
B01123
MLR 32/ section 3/c
B01124
Deduction at source under section 50 of the income tax ordinance
B01125
B01126
Penalties under the income tax ordinance
B01127
B01130
Others
Taxes from Individuals, AOPs, URF and HUF other than salaries(B01131-40)
B01131
Income tax
B01132
Surcharge
B01133
MLR 32/3c
B01134
Deduction at source under section 50
B01135
B01136
Penalties
B01137
B01140
Others
Taxes from Govt. employee(B01141-50)
B01141
Income tax-ordinary collection
B01142
Surcharge ordinary collection
B01143
Deduction at source under section 50C
B01144

Taxes from other employees(B01151-60)
B01151
Issued: 13-Feb-99
Appendix B.2.2 Page 1
Income tax-ordinary collection
C:\CoA\Revenue\Tax Revenue.xls
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
B01152
Detailed object
Description
Surcharge ordinary collection
B01153
Deduction at source under section 50C
B01154
B01155
B01160
Others
Taxes from agriculture (B01161-70)
B01161
Ordinary collection
B01162
B01163
B01170
Others
Taxes from other sources(B01171-80)
B012
B013
Wealth tax
B01171
Tax released from interest on Govt. securities
B01172
Tax on other emoluments
B01173
B01174
Recoveries of overpayments
B01175
B01176
Taxes on income not else where classified
B01177
Share of net proceeds assigned to provinces ( N.E.C)
B01201
From private/public companies
B01202
B01203
B01204
B01205
Registration firms
From individuals AOP/URF/HUF
On agricultural assets
Other collection
B01206
Share of net proceeds assigned to provinces-Wealth Tax
B01207
Ordinary collection on movable
B01208
Other collection on movable
B01209
Ordinary collection on immovable
B01210
Other collection on immovable
Property tax
Urban immovable property tax (B01301-10)

B01301
Ordinary Collection
B01302
Share of net proceeds assign to corporation,muncipalties etc.
B01310
Other Collection
Transfer of property tax (B01311-20)
B014
Issued: 13-Feb-99
Land revenue
B01311
Fees for registering documents
B01312
Copying registered documents
B01320
Others
B01401
Ordinary Collection
Object Element
No
Element
Description
No
Major object
Description
No
B015
B016
B017
B018
Issued: 13-Feb-99
Minor object
Description
Worker's welfare tax
Tax on profession, trades and callings
Detailed object
Description
No
B01402
Development cess
B01403
Malkana
B01404
B01405
B01406
B01407
Sale of government estates

Sale of waste land
Fines and forfeitures
Rent of agricultural land for a single year or harvest or for a fixed number of years
B01408
Rent from shops and other sites, nazul buildings and land
B01409
Others not elsewhere classified
B01410
Share of net proceeds assigned to provinces- land Revenue
B01411
B01412
Recovery from Pakistan atomic energy commission on account of resettlement of

displaced persons
Recovery on account of survey and settlement charges
B01413
Recovery for maintenance of boundaries and pillars
B01414
Fees for consolidation of holdings
B01415
Tirni grazing dues
B01416
Collection fee on the dues recovered as arrears of land revenue through revenue
agencies
B01417
Revenue talbana
B01418
Mutation fee
B01419
Copying and inspection fees of Patwaries record
B01420
Copying fees for the preparation of produce statement and five yearly abstracts of
yield
B01421
Examination fee from Naib Tehsildars and patwaries
B01422
B01423
Collection of payments for service rendered
B01424
Portion of Land Revenue transferred to irrigation
B01501
Ordinary collections
B01502
Contribution under companies profits (workers participation) Act 1968
B01570
Other Collection
B01601
Ordinary collection
B01602
Foreign air travel
B01603
Deduction of source
B01670
Other Collection
Capital value tax on immovable property B01701
Urban
B01702
B01770
Rural
Others
B01801
Motor vehicles
Capital value tax on movable property
Object Element
No
Element
Description
No
Major object
Description
B019
B02
Indirect taxes
Minor object
Description
No
B020
B021
B022
B023
Other direct taxes
Sea customs
Land customs
Customs Surcharge
Detailed object
Description
No
B01870
Others
B01901
Federal education fee tax
B01902
Corporate Asset Tax
B01970
Others
B02001
B02002
B02003
B02004
Imports
Exports
Export duty on cotton
Share of net proceeds assigned to provinces-Sea customs
B02070
Others
B02101
Imports
B02102
Exports
B02103
Export duty on cotton
B02104
B02170
Share of net proceeds assigned to provinces-land customs

Others
B02201
Surcharge-Iqra
B02270
Others
Sales tax
Sales tax on imports(B02301-15)

B02301
Ordinary collection
B02302
B02303
Other collections
Sales tax on exports(B02316-30)
B02316
Ordinary collection
B02317
B02318

Other collections
Sales tax on goods liable to federal excise(B02331-45)

B02331
Ordinary collection
B02332
B02333
Other collections
Sales tax on goods not liable to federal excise (B02346-60)
Issued: 13-Feb-99
B02346
Ordinary collection
B02347
B02348
Other collections
Object Element
No
Element
Description
No
Major object
Description
No
B024
Minor object
Description
No
Detailed object
Description
Sales tax paid by dealers(B02361-75)
B02361
Ordinary collection
B02362
B02363
Other collections
Federal excise
POL(B02401-10)
B02401
Motor spirit
B02402
High speed diesel
B02403
Furnace Oil
B02404
Asphalt
B02405
Lubricating Oil
B02406
Kerosene Oil
B02407
B02408
Others
Chemicals(B02411-25)
B02411
Rubber
B02412
Plastic goods
B02413
Soda ash
B02414
Vegetable non essential oils
B02415
Paint varnish all types
B02416
Soap and detergent all types
B02417
Fertilizer
B02418
Footwear, polishes all types
B02419
Cosmetics and other toiletries
B02420
Share of net proceeds assigned to provinces.
B02421
Others
Manufacturing goods(B02426-40)
Issued: 13-Feb-99
B02426
Batteries
B02427
Glass and glassware
B02428
Playing,recording and reproducing machines
B02429
Cassettes and Records
B02430
Matches
B02431
Tyre and Tubes
B02432
Jutes goods
B02433
Leather leather products
B02434
Silver and silver wares
B02435
Paper and paper products all types
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
B02436
Cement
B02437
Raw material/Parts/Components imported at concessionaire rates
B02438
Share of net proceeds assigned to provinces-
B02439
Others
Steel Products Electrical and Miscellaneous (B02441-55)
B02441
Gas apparatus and appliances
B02442
Steel ingots
B02443
Mild steel products
B02444
Wires and cables
B02445
Stainless steel products
B02446
Electric fans &parts
B02447
Electric bulbs and tubes
B02448
Share of net proceeds assigned to provinces-
B02449
Others
Fabrics, all types(02456-70)
B02456
Cotton yarn
B02457
Man made Fiber and yarn
B02458
Cotton Cloth
B02459
Rayon and artificial silk cloth
B02460
Wooden cloth
B02461
Carpet &manmade ruge
B02462
B02463
Others
Food & Beverages(B02471-80)
B02471
Sugar all types
B02472
Canned food &vegetable products all type
B02473
Tea
B02474
Salt local and imported
B02475
Coffee
B02476
B02477
Other
Others(B02581-90)
Issued: 13-Feb-99
B02481
Tobacco all sort
B02482
Advertisement
B02483
Betel net
B02484
Furniture, fitting and fixtures
B02485
Object Element
No
Element
Description
No
Major object
Description
No
B025
B026
Minor object
Description
Federal excise on Natural gas
Detailed object
Description
No
B02486
Others
B02501
Receipts on account of federal excise and excise duty on natural gas
B02502
Share of net proceeds on excise duty on natural gas etc.
B02503
Net proceeds on excise duty on natural gas assign to provinces.
B02504
Net proceeds of royalty on natural gas etc transferred to provinces
Provincial excise
Spirit and Fermented products(B02601-10)

B02601
Malt Liquors-Duty on bear Manufactured Pakistan
B02602
Foreign Liquors-Duty on Spirits manufactured in Pakistan and classed as foreign

spirits
Incense fee for the generally sale of foreign liquor whether imported on manufactured
in Pakistan
B02603
Spirit and Fermented products Medicated Wines and Liquors (B02611-20)

B02611
License Fee for commercial spirits
B02612
License Fee for denatured spirits
B02613
Permit Fee for denatured spirits

Others (B02621-99)
B027
Issued: 13-Feb-99
B02621
Duty on spirit used in the manufacture of medicine and on rectified spirits and
absolute alcohol used for medicine purposes
B02622
Receipts from distilleries
B02623
Collection of payments for services rendered
B02624
Sale proceeds of opium tablets
B02625
Fines, confiscation and miscellaneous
B02626
Tax on bank cheques
B02627
Tax on advertisements
B02628
Others
Stamp Duty
Non Judicial(B02701-30)
B02701
On bills of echange, cheques and other commercial documents
B02702
Receipt on account of stamp duties
B02703
leveid under supplementary tax orinance1957
B02704
Other non judicial sale and general stamps
B02705
Duty recovered under rules 10 &11 of Pakistan stamp rules 1925
B02706
Duty documents voluntarily brought for adjudication under section 31 of act II 1899
B02707
Duty on other immersing documents
B02708
Fines and penalties
B02709
Consular Fees
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
B02710
Detailed object
Description
Recoveries from Govt. departments for stamps supplied
B02711
Others
Judicial(B02731-99)
B028
B02731
Sale of stamps
B02732
Court fees
B02733
Record room receipts
B02734
Court fees realized in stamps
B02735
Fines and penalties
B02736
Recoveries from Govt. departments for stamps supplied
B02770
Others
Motor vehicles
Receipts under motor vehicles act (B02801-10)

B02801
Fee for registrations
B02802
Fee for Miscellaneous receipts
B02803
Receipt under Provincial Motor Vehicle Taxation act
B02804
Receipt from bus and truck services

Other receipts(B02811-99)
B029
B02811
Other receipts from police(traffic) department on account of motor vehicles fitness

certificates
B02812
Other receipt from Provincial transport authority on account of vehicles route permit
fee
Other Indirect Taxes

Sale of Opium(B02901-10)
B02901
Sale proceeds of excise opium
B02902
Sale proceeds of medicinal opium
B02903
Sale proceeds of alkaloids
B02904
Others
Entertainment tax(B02911-20)
B02911
Duty recovered by sale of stamp.
B02912
Duty recovered otherwise than by sale of stamps.
B02913
Fines and penalties
B02914
Tax on cinemas
Cess, all types(B02921-30)
Issued: 13-Feb-99
B02921
Education Cess
B02922
Historical Mosques Cess
B02923
Betterment Cess
B02924
Development Cess on hotels
B02925
Development Cess on sugar can
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
B02926
Detailed object
Description
Cess on tickets issued for admission to cinema houses under section 8 of Finance
Ordinance V111969
Electricity(B02931-40)
B02931
Fee payable under electricity rules
B02932
Fee payable under cinema tograph Act and Ruleselectricity rules
B02933
Fee payable for the grant of certificates of competency to supervisor and licenses to
electrical contractors
B02934
Electricity duty current receipt(WAPDA)
B02935
Miscellaneous receipts fee

Surcharges(B02941-50)
B02941
Petroleum
B02942
Natural Gas
B02943
Fertilizer
Others, all types(B02951-99)
Issued: 13-Feb-99
B02951
Paddy husking tax
B02952
Receipts from sale of tobacco
B02953
dealers license forms
B02954
Other fees for registration of real estates agencies
B02955
Fines and penalties
B02956
Cotton fee
B02957
Tax on hotels levied under finance act 1965
B02958
Betting tax
Chart of Accounts
B.2.3
Issued: 13-Feb-99
Non-Tax Revenue
Page 3.33
CoA1.doc
Object Element
Element
Description
No
C
Non-Tax Revenue
No
C01
Major object
Description
Minor object
Description
No
Income from Property and Enterprise C010
C011
Profits
Detailed object
Description
No
C01001 Railway
C01002
C01003
C01004
C01005
C01006
C01007
C01008
C01070
Pakistan post office

Pakistan telegraph and telephone
Irrigation
Opium
Salt
Electricity
State trading
Others
C01101
C01102
C01103
C01104
C01105
State Trading Wheat(C01101-10)

Sale proceeds of wheat
Federal subsidy on wheat
Provincial subsidy on wheat
Recoveries of incidentals on supply of wheat to Federal Govt.
Wheat receipts -others
C01110
C01111
C01112
C01113
C01114
State Trading Rice(C01111-20)

Sale proceeds of rice
Federal subsidy on rice
Provincial subsidy on rice
Recoveries of incidentals on supply of rice to Federal Govt.
Rice receipts-others
C01120
C01121
C01122
C01123
C01124
State Trading Sugar (C01121-30)

Sale proceeds of sugar
Federal subsidy on sugar
Provincial subsidy on sugar
Recoveries of incidentals on supply of sugar to Federal Govt.
Sugar receipts-others
C01131
C01132
C01133
C01134
State Trading Fertilizer (C01131-40)

Sale proceeds of fertilizer
Federal subsidy on fertilizer
Provincial subsidy on fertilizer
Recoveries of incidentals on supply of fertilizer to Federal Govt.
State trading schemes
C01135 Fertilizers other receipts

State trading medical stores (C01141-50)
Sale proceeds of medical stores
Federal subsidy on medical stores
Provincial subsidy on medical stores
Recoveries of incidentals on supply of medical stores to Federal
Govt.
C01145 Medical stores other receipts
C01141
C01142
C01143
C01144
C01151
C01152
C01153
C01154
Issued: 13-Feb-99
State trading Coal stores (C01151-60)

Sale proceeds of coal
Federal subsidy on coal
Provincial subsidy on coal
Recoveries of incidentals on supply of coal stores to Federal Govt.
C:\CoA\Revenue\Non tax Revenue.xls
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
C01155 Cool receipts-other
Detailed object
Description
State trading Newsprint (C01161-70)

Sale proceeds of newsprint
Federal subsidy on newsprint
Provincial subsidy on newsprint
Recoveries of incidentals on supply of newsprint stores to Federal
Govt.
C01165 Newsprint receipts-other
C01166 Sale proceeds of diplomatic cars
C01167 State trading others
C01161
C01162
C01163
C01164
C012
C013
Issued: 13-Feb-99
Interest on loans and advances to

provinces
Interest Cash Loans

C01201
C01202
C01203
C01204
Punjab
Sindh
NWFP
Balochistan
C01205
C01206
C01207
C01208
Interest Foreign Loans

Punjab
Sindh
NWFP
Balochistan
C01205
C01206
C01207
C01208
Interest US-aid local currency Loans

Punjab
Sindh
NWFP
Balochistan
C01209
C01210
C01211
C01212
Interest German Loans

Punjab
Sindh
NWFP
Balochistan
C01301
C01302
C01303
C01304
C01305
C01306
C01307
Interest cash Loan(C01301-10)

Karachi shipping and engineering works limited
Multan Hospital Multan
Security Printing corporation of Pakistan
Ghee Corporation of Pakistan
Rice Export Corporation of Pakistan
Cotton Export Corporation
Municipal Committees/ Corporation/District Councils
C01311
C01312
C01313
C01314
C01315
C01316
C01317
C01318
Interest Foreign Loan(C01311-30)

Karachi Port Trust
National Shipping Corporation
Karachi Development Authority
Karachi Electric Supply Corporation
Suigas Transmission Company Ltd.
Pakistan International Airline
Karachi Shipping & Engineering works Ltd.
Port Qasim Authority
Interest on Loans to Local Bodies
Object Element
No
Element
Description
No
Major object
Description
No
C014
C015
C016
Minor object
Description
No
C01319
C01320
C01321
C01322
C01323
Interest on loans and advances to

Financial Institutes

C01401
C01402
C01403
C01404
Industrial Development Bank of Pakistan

Investment Corporation of Pakistan
House Building Finance Corporation
Cooperative Bank Gilgit
C01411
C01412
C01413
C01414
C01415
Interest Foreign Loan(C01411-20)

Agricultural Bank of Pakistan
Pakistan Industrial Credit and investment Corporation
National Development Finance Corporation
Bankers Equity
Interest on loans and advances to Nonfinancial Institutes
Interest on Loans &advances to Govt.

Servant
Detailed object
Description
Oil And Gas Development Corporation
Indus Gas
Hyderabad Development Authority
Sui NorthernGas pipeline Ltd.
Pakistan Television Corporation Pakistan Energy Commission

C01501
C01502
C01503
C01504
C01505
C01506
C01507
C01508
C01509
C01510
C01511
C01512
Wapda Water Wing

Wapda Power Wing
National Fertilizer Corporation of Pakistan
Fauji Fertilizer Corporation
State Cement Corporation of Pakistan
Pakistan Industrial Development Corporation
Pakistan Automobile Corporation
State Engineering Corporation
Federal Chemical and Ceramic Corporation
POF WAH
Pakistan Steel
Pakistan Railway
C01516
C01517
C01518
C01519
C01520
C01521
C01522
C01523
C01524
C01525
C01526
C01527
Interest foreign Loan(C01516-30)

Wapda Water Wing
Wapda Power Wing
Federal Chemical and Ceramic Corporation
POF WAH
Pakistan Steel
Pakistan Railway
C01601 House Building Advance

C01602 Motor Car Advance
C01603 Motor Cycle/Scooter advance
C01604 Cycle advance
Issued: 13-Feb-99
Object Element
No
Element
Description
No
Major object
Description
No
C017
C018
Minor object
Detailed object
Description
Description
No
Interest loan & advances-other to private C01701 Cash Loans to Azad Kashmir Govt. State
sector
C01702 Foreign Loan to Azad Kashmir Govt. State
C01703 Interest Regimental Loan
Interest Taccvi Loan to Zamindar
C01704 In Gilgit District
C01705 In Baltistan District
C01706 Taccvi Loan to Cultivator
C01707 Land improvement Act 1883
C01708 Loan to Agricultural Loan Act 1958
Interest Loan -Others
Interest Received from Commercial Department

C01801 Interest -Pakistan Post Office Department
C01802 Interest -Pakistan T&T Department
C01803
C01804
C01805
C01806
C01807
C01808
C01809
C01810
C01811
C01812
C01813
C01814
C019
Dividends
Interest on Arrears of Revenue

Interest realized on investment of cash balance
Return Wapda Power Wing
Interest German Counterpart Fund-Wapda Power Wind
Interest OPEC Special Loan -Wapda Power Wind
Interest on loans and advances-others
Penal Interest Recovered from Assessees of the Income Tax under
Section 53 of Income Tax Ordinance 1979
Interest on UN bonds issue
Interest on late payment of Govt dues
Interest on sale of Food Grains
Interest on sale of Fertilizer
Percentage on Serving of Foreign Loan and Credits
C01901 Dividends from government investments (financial institutions)

C01902 Dividends from government investments (non financial institutions)
C01903 Others
C02
Receipts from civil administration

and other functions
C021
General administration ReceiptsOrganisations of state
C02101 Organizations of state -Examination Fee realized by Public Service

Commission
C02102 Organizations of state -Receipt realized by Selection Divisional
Boards for recruitment in secretarial Department
C02103 Organizations of state -Recoveries of overpayments
C02104 Organizations of state -Collection of Payments for Services
Rendered
C02105
C02106
C02107
C02108
C02109
C02110
C02111
C02112
C02113
C02114
C02115
Issued: 13-Feb-99
Organs of Meged State of Dir,Chitral,Swat(C02105-35)

Land Revenue
Provincial Excise
Stamps
Forest
Registration
Motor Vehicle Act
Other Taxes and Duties
Tolls on Road
Administration of Justice
Jail and Convict Settlements
Police
Object Element
No
Element
Description
No
Major object
Description
No
C022
Minor object
Description
No
C02116
C02117
C02118
C02119
C02120
C02121
C02122
C02123
C02124
C02125
C02126
Detailed object
Description
Educational Institutes
Health
Agriculture
Veterinary
Cooperation
Industries
Mines,Oilfield&Minerals
Public Works Dept.
Recoveries of Overpayments
Collection of payment for Service Rendered
Others
C02136
C02137
C02138
C02139
C02140
C02141
C02142
C02143
C02144
C02145
C02146
C02147
C02148
C02149
C02150
C02151
C02152
C02153
C02154
C02155
C02156
C02157
Organsf state-Frontier Regions(C02136-65)

Land Revenue
Provincial Excise
Stamps
Forest
Registration
Motor Vehicle Act
Other Taxes and Duties
Toll Fees on Khyber Road
Administration of Justice
Jail and Convict Settlements
Police
Educational Institutes
Health
Agriculture
Veterinary
Cooperation
Industries
Public Works Dept.
Taxes on Agricultural income
Recoveries of Overpayments
Collection of payment for Service Rendered
Others
General administration Receipts-Fiscal

Admin
Receipts of fiscal administration-Audit (C02201-10)

C02201
C02202
C02203
C02204
C02205
C02206
Private Organization
Public Sector Organization
Govt. Organizations
Recoveries of Overpayment
Collection of payment for service rendered
Audit Other
Receipts of fiscal administration-Currency(C02211-30)

Share of Surplus profits of the state bank of Pakistan
Deviants on Govt. shares in state Bank of Pakistan
Devidents on Govt. shares in the security printing Corporation
Royalty on Quid-I-Azam Centerary gold and silver commemorative
coins
C02215 Royalty on Allama Iqbal gold and silver commemorative coins
C02216 Royalty on Islamic Summit Minar inauguration gold and silver
commemorative coins
C02217 Royalty on gold and silver W.W.F Conservation coins
C02211
C02212
C02213
C02214
Issued: 13-Feb-99
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
C02218 Value of Quid-I-Azam gold and silver commemorative coins
C02219 Value of Allama Iqbal gold and silver commemorative coins
C02220 Value of Islamic Summit Minar inauguration gold and silver
commemorative coins
C02221 Value of gold and silver W.W.F Conservation coins
C02222 Value of Allama Iqbal Ceneteuary commemorative coins
C02223 Value of old currency notes assumed to be no longer in circulation
C02224 Value of unclaimed currency notes
C02225 Fines and forfeitures under the foreign exchange regulation act
C02226 Currency others
C02231
C02232
C02233
C02234
C02241
C02242
C02243
C02244
C023
General administration-Receipts
Economic Regulation
Receipts of fiscal administration-Mint (C02231-40)

Fee for mintage of foreign coins act
Profit from circulation of small coins
Assay Fees
Others
Receipts of fiscal administration-in aid of susper annuation
(C02241-50)
Contribution of pension and gratuities
Share of pension liability recovered from local bodies of
provincialised colleges, schools
Receipt under Federal Government provident fund Rules
Others
C02301 Fee for deposits and Registration of Trade Marks

C02302
C02303
C02304
C02305
C02306
C02307
Fee realized under the Insurance Act 1938

Patent fees
Receipt under the Companies Ordinance
Federal fees
for Weights and Measures
Receipt under the Weights and Measures and Trade Employees act
C02370 Others
C024
General administration ReceiptsStatistics
C02401 Sale of census publication

C02470 Others
C025
Issued: 13-Feb-99
Defence services receipts
Defense Service Effective(C02501-20)

C02501
C02502
C02503
C02504
C02505
C02506
Fighting forces
Administrative services
Military Farms
General Headquarters
Purchase & sale of stores equipment and animals
Transportation, conservancy, hot weather establishment and others
C02507
C02508
C02509
C02510
Other services of armed forces

Military Engineering Services
Auxiliary and territorial Forces
Air force
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
C02511 Pakistan Navy Receipts on certain measures of Inter-services nature
C02512 Ordinance & clothing Factories
C02513 Procurement, research & Product Development
Defense Service Non-effective(C02521-30)
C02521 Army Receipts
C02522 Air Force Receipts
C02523 Pakistan Navy Receipts
C026
Law and order receipts

C02601
C02602
C02603
C02604
C02605
C02606
C02607
C02608
C02609
C02610
C02611
C02612
C02613
Justice(C02601-20)
Sale proceeds of unclaimed and escheated property
Court fees realized in cash
General fees realized in cash
General fees, fines and forfeitures
Leadership and Mukhtarship examination fees
Receipt of the supreme Court
Receipt of the official Assignee
Receipt of the official Receiver
Receipt of the official Record room
Collection of the payments
Collection of the payments of service rendered
Others
C02621
C02622
C02623
C02624
C02625
Frontier Watch and Ward(C02621-30)

Frontier Constabulary and militia receipts
Receipt in Northern Areas
Federally administered Tribal Areas
Others
C02635
C02636
C02637
C02638
C02639
C02640
C02641
C02642
Police Department receipts(C02631-45)

Police supplied to Railway
Police supplied to Federal Government
Police supplied to municipalities, contonments
Police supplied to public departments, private companies and
persons
Receipts realised under the Arms act
Fees, fines and forfeitures
Motor driving License
Traffic fines
Police land receipts
Others
C02646
C02647
C02648
C02649
C02650
Provincial boarder force(C02646-55)

Cash receipt under Arms Act
Fees, fines and forfeitures
Others
C02631
C02632
C02633
C02634
Jails(C02656-65)
Issued: 13-Feb-99
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
C02656 Sale proceeds of articles manufactured in jail
C02657 Value of supplies made by Factory Department to Maintenance
Department in jail
C02658 Income from hired convicts
C02659 Recoveries of overpayments
C02660 Collection of payments for service rendered
C02661 Others
C02666
C02667
C02668
C02669
Civil defense(C02666-75)
Ordinary receipts
Reimbursement by Federal Government
Fines realization
Others
C02676 Sale proceeds of unclaimed and escheated property

C02677 Other receipts
C027
Community services receipts

C02701
C02702
C02703
C02704
C02705
C02706
Works-Building (C02701-10)
Building Rent
Receipts form workshops
Recoveries of expenditure
Others
C02711
C02712
C02713
C02714
C02715
C02716
Works-Communications(C02711-20)
Building Rent
Tolls on roads and bridges
Others
C02721
C02722
C02723
C02724
C02725
C02726
Public Health(C02721-30)
Sale proceeds of sera and vaccines
Contributions
Income from endowments
Others
C02731
C02732
C02733
C02734
Scientific research and survey(C02731-40)

Survey of Pakistan
Others
C02741 Receipt of Pakistan National Centre

C02742 Fire Services
C02743 Others
C028
Issued: 13-Feb-99
Social services
Education(C02801-20)
C02801 Fees Govt. University Art Colleges
C02802 Fees Govt. University Professional Art Colleges
C02803 Fees Govt. Secondary(including Intermediate Classes) School
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
C02804
C02805
C02806
C02807
C02808
C02809
C02810
C02811
C02812
C02813
C02814
C02815
Detailed object
Description
Fees Govt. Primary School
Fines under Sind Primary Education Act 1947
Recoveries from Local Bodies for Primary Education
Fees and other receipts, Govt. Special Schools
Receipt of Technical and Commercial Institutes
Contributions
Education-General Income from endowrents
Education-General Cess Fund
Education-General Hostel fee
Education-General Admission fee
Education-General Recoveries of overpayments
Education-General Collection of payments for services rendered
C02816 Archaeology
C02817 Receipts from Museums
C02818 Others
C02841
Health(C02821-45)
Health-Medical Colleges
Heath-Dental Colleges
Heath Schools
Health-Medical Schools
Heath-Sale of outdoor Tickets
Health-Recoveries of diet charges
Heath-Rooms rent
Heath-Govt. share of fees realized by doctors from patients
Health-Mental Hospital receipts
Sale of medicines and vaccines
Health Contributions from local Bodies on account of salaries of
District Medical Officers
Health Contributions from local Bodies for the maintenance of
Health Centres
Health Contributions by Federal Govt. for Fatima Jinnah Medical
College for Women maintenance of Health Centres
Health Contributions by Federal Govt. for reservation of beds in
T.B. Sanatorium Samli
Health other Contributions
Health recoveries of overpayments
Health-Collection of payments for service rendered
Health fee for chemical examination
Health fees for medical examination
Health Fees realized on account of Registration of Private, Clinics
,Labortries,X Ray Clinics
Health other receipts
C02846
C02847
C02848
C02849
C02850
C02851
Manpower Management(C02846-60)
Emigration fees
Fees for registration of Trade Union under Act of 1926
Receipts of the Manpower and Employment Organization
Receipts under the Factories Act 1940
Receipts under the West Pakistan Ordinance 1969
Others
C02821
C02822
C02823
C02824
C02825
C02826
C02827
C02828
C02829
C02830
C02831
C02832
C02833
C02834
C02835
C02836
C02837
C02838
C02839
C02840
Housing and Physical Planning(C02861-70)

C02861 Sale of Plots
Issued: 13-Feb-99
Object Element
No
Element
Description
No
Major object
Description
Minor object
Description
No
No
C02862
C02863
C02864
C02865
C02866
Detailed object
Description
Sale of Building
Income from Satellite Town Scheme
Others
Social Security and Social Welfare Measures(C02871-80)

C02871 Receipts under the Wild Birds &Wild Animals Protection Act
C02873 Others
C02881 Receipts of Afghan Refugees
C03
Miscellaneous receipts
C031
Grants
C03101 Foreign grants-development grants from foreign governments

C03102 Foreign grants-non development grants from foreign governments
C03103 Other grants from federal government-development grants from
federal government
C03104 Other grants from federal government-non development grants
from federal government
C032
Extraordinary receipts
C03201 Extraordinary receipts-sale of land-sale of town sites in colonies

C03202 Extraordinary receipts-sale of land-sale of under developed
agricultural land by auction or private treaty in colonies
C03203 Extraordinary receipts-sale of land-sale of under developed
agricultural land by auction or private treaty in other than colonies
C03204 Extraordinary receipts-sale of land-sale of proprietary rights to
tenants in colonies
C03202 Extraordinary receipts-sale of other government assets
C03203 Other receipts-fees, fines and forfeitures
Extraordinary receipts-sale of agricultural machinery (C0321120)
C03211 Sale of Tractor
C03212 Sale of Threshers
C03213 Sale of Machinery & Equipments
Extraordinary receipts-other receipts (C03221)
C03221 Sale of mass produced roti
C03222 Sale proceeds and rent of urbanevacuee property and rent mortgage
money of agricultural lands
C03223 Interest on deferred payments of land sold in colonies
C03224 Receipts from sale of plots in industrial estate
C03225 Receipts of bonus share from Lever Brothers Pakistan
C03226 Others
C033
Economic services receipts

Agriculture
Food&
Food (C03301-15)
C03301
C03302
C03303
C03304
Issued: 13-Feb-99
Receipts of the Federal Food Departments

Collection of Payments for service rendered
Others
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
C03316
C03317
C03318
C03319
C03320
C03321
C03322
C03323
C03324
C03325
C03326
C03327
C03328
C03329
C03330
C03331
C03332
C03333
C03334
C03335
C03336
C034
C035
Issued: 13-Feb-99

& AnimalHusbandry
Fisheries
Forest
Detailed object
Description
Agriculture(C03316-50)
Agriculture Receipts
Receipts from experimental Farms
Receipts from Agriculture/seed Farms
Receipts from Receipts from District Farms
Receipts from Agriculture/Engineering/Machinery Maintenance
Farms
Receipts from boring operation
Receipts from Research operation
Receipts from Plant protection operation
Receipts from soil conservation and operation
Receipt of Zoo
Fees other than cotton fee under cotton control ordinance
Agriculture College & School fees
Grants by the Agricultural Research Council and the Central Cotton
Committee.
Receipt from Karkhana Alat-e-Zarae
Agricultural Receipts from Government gardens
Agricultural Receipts from station gardens
Agriculture-Receipts of arrears from Ex-Commissioner Agents on
account of sale of cotton seed and fertilizer
Agriculture Receipts from on Farm Management Project
Agriculture-Recoveries of overpayments
Agriculture other
Fisheries(C03401-20)
C03401
C03402
C03403
C03404
C03405
Ordinary receipts
Grants made by the Agricultural Research Council
Others
C03421
C03422
C03423
C03424
C03425
C03426
C03427
C03428
C03429
C03430
C03431
Animal Husbandry(C03421-50)
Veterinary College and School fees
Grants made by the Agricultural Research council
Receipts from Livestock Farms
Receipts from Broiler Farms
Receipts from Research Institute
Receipts from transferred Agricultural Farms
Insemination fees
Receipts from biological Section
Others
C03501 Timber and other Produce removed from the Forest by Government
Agencies-Timber
Agencies-Firewood and Charcoal
-Brush wood, Chips and Stumps
Rosin
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
Planting stump,seeds,Mazri,Palm,Grass other than Fodder etc
Seculture Receipts
C03507 Timber and other Produce removed from the Forest by Consumer
or purchasers-Timber
or purchasers-Firewood and Charcoal
or purchasers-Brush wood, Chips and Stumps
or purchasers-Grazing & Fodder Grass
or purchasers-Honey, herbs and Medicinal Plants
or purchasers-For Plants ,Stumps ,seeds Mazri, palm, grass othe
than fodder etc.
C03513 Drift and waif wood and confiscated forest produce-Drift wood
C03514 Drift and waif wood and confiscated forest produce-Sale of
confiscated Forest Produce
C03515 Revenue from forests not managed by Govt.
C03516 Revenue from forests not managed by Govt.-Duty on transport of
timber from forest and road developments
C03517 Jallo Rosin Factory-Sale of Rosin
C03518 Jallo Rosin Factory-Sale of Turpentine
C03519 Jallo Rosin Factory-Sale of stores
C03520 Jallo Rosin Factory-other factory receipts
C03521 Fines and Forfeitures(except fines by court)
C03522 Compensation under Forest Act including fines by courts
C03523 Lease rent from Temporary cultivation
C03524 Hire charges of bulldozers and other machinery
C03525 Recovery of water rates
C03526 Rent of buildings,shops lands and water mills
C03527 Receipts under wild Birds and Wild Animals Protection Act
C03529 Collection of payments for services rendered
C03570 Other receipts
C036

Cooperation, Irrigation & Embankmentdrainage-works
Cooperation(C03601-30)
C03601 Audit fees

C03602 Income from Pak-German Demonstration Farm
C03603 Recoveries from other Provincial Govt. on account of training in
Cooperative Training Institutes
C03606 Other
C03631
C03632
C03633
C03634
Issued: 13-Feb-99
Irrigation Works(C03631-60)
Direct receipts on account of water rates
Direct receipts on account of sale of water
Recoveries of expenditures
Others
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
C03661
C03662
C03663
C03664
C03665
C037
Economic services receipts Others
Detailed object
Description
No
Embankments and Drainage Works(C03661-99)

Direct receipts on account of sale of water
Direct receipts on account of sale of hill torrents
Recoveries of expenditures
Other
Fuel and Power(C03701-5)

C03701 Fees for Petroleum products
C03703 others
Industrial and Mineral Resources(C03706-10)
C03706 Industrial Safety -Explosives Department
C03707 Receipts under Excise Duty on Minerals(Labour Welfare) Act 1967
C03708 Others
C03711
C03712
C03713
C03714
C03715
C03716
C03717
C03718
C03719
C03720
C03721
C03722
C03723
Printing (C03711-25)
Sale of Gazette
Sale of other Govt. publications
Pakistan Law reports
Civil Listened other publication
Sale of Forms and Registers
Sale of service books
Sale of forms and registers to Union Councils
Sale of other forms
Press receipts
Printing charges for work done for Provincial Govt. Department
Other
C03726
C03727
C03728
C03729
C03730
Stationery(C03726-30)
Stationery receipts
Sale of stationery to local Bodies etc
Sale of stationery to provincial Govt. Departments
Sale of plain paper used with stamps
other stationery receipts
Investment Promotion and Supplies(C03731-41)

C03731 Fees on account of purchase of stores
C03732 Fees on account of inspection of stores purchased through the
Department of Investment Promotion and supply
C03733 Fees on account of inspection of stores not purchased through the
Department of Investment Promotion and supply
C03734 Receipts of textile Commissioner
C03735 Receipts of coal Commissioner
C03736 Receipts of Central Testing and Standard Laboratories
C03737 Receipts of the Pakistan Standard Institutes
C03740 Others
Issued: 13-Feb-99
Object Element
No
Element
Description
No
Major object
Description
Minor object
Description
No
No
C03741
C03742
C03743
C03744
C03745
C03746
C03747
C03748
C03749
Detailed object
Description
Industries (C03741-50)
Industries receipts
Cottage Industries
Stores purchases
Fees of Inspection of boilers
Fees under Partnership Act 1932
Metal Research and Development Centre
Others
Transport and Communication (C03751-55)

C03751 Aviation receipts
C03752 Aviation -Recoveries of overpayments
C03753 Others
Ports and Pilotage (C03756-70)
C03756 Receipts from Management and upkeep of Ports and Rivers Dues
C03757 Receipts from Management and upkeep of Ports of PilotagePilotage receiptsand Rivers Dues
C03758 Receipts from Management and upkeep of Ports of PilotagePilotage receiptsand Rivers Dues
C03759 Receipts from Management and upkeep of Ports of Landing
Charges and Mooring Hire
C03760 Survey fees
C03761 Fees for the engagement and discharges seamens
C03762 Fees for the registration of vessels
C03763 Sale proceeds of Vessels and stores
C03764 Freight,Passage and Tonnage
C03765 Registration and other Fees
C03767 Others
C03771
C03772
C03773
C03774
Lighthouses and Lightships(C03771-80)

Light dues
Contributions
Others
Pakistan Post Office Department(C03781-85)

C03781 Post Office Receipts
C03782 Others
Pakistan Telegraph & Telephone Department (C03786-90)
C03786 Telephone & Telegraph receipts
C03787 Others
Railways(C03791-99)
C03791 Railway Revenues Receipts
C03792 Other Receipts
C038
Issued: 13-Feb-99
Others
C03801 Unclaimed deposits

C03802 Sale of stores and materials
C03803 Sale of Land & Houses etc.
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
C03804
C03805
C03806
C03807
C03808
C03809
C03810
C03811
C03812
C03813
Detailed object
Description
Contributions
Rent ,Rates and Taxes
Citizenship, nationalization, passport and copyright fees
Realizations under the Monopolies & Restrictive Trade Practices
Ordinances
Receipts under the Minesand Oil-fields and Mineral Development
Act
Receipts from levy of excise duty imposed under Section 30-A of
the Mines Act
Departmental Receipts form fertilizers
Sugarcane development cess
Other receipt -Gain by exchange on remittance abroad
Other receipt -Fees realized under the Import & Export Act 1950
C03814 Other receipts-Sale proceeds of export guides

C03815 Other receipts-Collection charges of sugarcane Development cess
C03816 Other receipts-Sale of publicity material and rent of documentaries
and films
C03817 Receipts of Federal Haj Organization
C03818 Fees for registration of Societies under the Registration Act
C03819 Sale proceeds of refugee adhesive stamps
C03820 Sale proceeds of Highway Safety Codes
C03821 Receipts of Tourist Department
C03822 Receipts from Zoological Gardens
C03823 Recoveries from Federal Govt. on account of compulsory film
screening scheme
C03825 Collection of payments for service rendered
C03826 Subsidy payments bu I.M.F under Supplementary Financing Facility
C03827
C03828
C03829
C03830
C03831
C03832
C03833
C03834
C03835
C03836
C03837
C03838
C03839
C03840
C03841
C03842
C03843
C03844
C03845
C03846
Issued: 13-Feb-99
Remuneration paid by I.M.F

Leather Export cess
Other Receipts Fees, Fines and Forfeitures
Fees for the issue of duplicate identity cards under the National
Registration Act !973
Fees and subscription by petition writer and traders in katchery
compounds
License fees for storage or sale of petroleum
Fees under the Poisons Act
Fees under the West Pakistan Ord 1960.
Arms License Fees
Under the Cattle Trespass Act 1939
Fees for all allotment of land and gardens to refugees
Fees for the Screening of the films(in the Punjab)
Settlement Fees
Fees for transfer and issue of duplicate Saving & Deposits
Certificates Pass Books and Withdrawal Slips
Fees Fines not specified elsewhere
Treasure Trove Act 1878
Sale Proceeds of Durbar and other presents
Copying agency accounts
Ferry receipts under the Ferries Act of 1978
Receipts from the deposit account of the Chief Settlement
Commissioner
Object Element
No
Issued: 13-Feb-99
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
C03847 Sand and quarry fees
C03848 Receipts from the tolls
C03870 Others
Chart of Accounts
B.2.4
Issued: 13-Feb-99
Capital Receipts
Page 3.34
CoA1.doc
Object Element
No
E
Element
Description
Capital receipts
No
E01
Major object
Description
Recoveries of investment
No
E011
Minor object
Description
Irrigation receipts
No
E01101
E01102
E01103
E01104
E01105
E01106
E01107
E01108
E01109
E01110
E01111
Detailed object
Description
Receipts on account of irrigation productive works(E01101-15)
Water Rates
Water Supply toTowns
Sale of Water
Plantations
Other canal produce
Water Power
Rents
Fines
Receipts from workshop
Others
Receipts on account of irrigation productive works(E01116-35)
Issued: 13-Feb-99
E01116
E01117
E01118
E01119
E01120
E01121
E01122
E01123
E01124
E01125
E01126
Sale of Water
Water Supply toTowns
Sale of Water
Plantations
Other canal produce
Water Power
Rents
Fines
Receipts from workshops
Others
E012
Sterling pensions annuity receipts
E01201
Sterling pensions annuity receipts
E013
Commuted value of pensions receipts
E01301
Recoveries of commuted value of pensions
E014
State trading schemes Reeceipts

E01401
E01402
E01403
E01404
Sale proceeds of wheat (E01401-10)

Federal subsidy on wheat
Provincial subsidy on wheat
Recoveries of incidentals on supply of wheat to Federal Govt.
Wheat receipts -others
E01411
E01412
E01413
E01414
Sale proceeds of rice (E01411-20)

Federal subsidy on rice
Provincial subsidy on rice
Recoveries of incidentals on supply of rice to Federal Govt.
Rice receipts-others
C:\CoA\Revenue\Capital receipts.xls
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
E01421
E01422
E01423
E01424
Detailed object
Description
Sale proceeds of sugar (E01421-30)
Federal subsidy on sugar
Provincial subsidy on sugar
Recoveries of incidentals on supply of sugar to Federal Govt.
Sugar receipts-others
E01431
E01432
E01433
Sale proceeds of fertilizer (E01431-40)

Federal subsidy on fertilizer
Provincial subsidy on fertilizer
Recoveries of incidentals on supply of fertilizer to Federal Govt.
E01434
Fertilizers other receipts
No
E01444
Sale proceeds of medical stores (E01441-50)

Federal subsidy on medical stores
Provincial subsidy on medical stores
Recoveries of incidentals on supply of medical stores to Federal
Govt.
Medical stores other receipts
E01451
E01452
E01453
Sale proceeds of coal (E01451-60)

Federal subsidy on coal
Provincial subsidy on coal
Recoveries of incidentals on supply of coal stores to Federal Govt.
E01454
Cool receipts-other
E01461
E01462
Sale proceeds of newsprint

Newsprint receipts-other
E01463
E01464
E01465
Sale proceeds of diplomatic cars

Other diplomatic cars receipts
Other state trading schemes receipts
E01441
E01442
E01443
Issued: 13-Feb-99
E015
Investment Receipts
E01501
E01502
E01503
Federal/provincial investment (financial)

Federal/provincial investment (non-financial)
Federal Government Investment in Railway through cash
releases(non-financial)
E016
Works receipts
E01601
Receipts and recoveries of investment
E017
Privatisation Receipts
E01701
E01702
Proceeds from major units

Proceeds from minor units
Object Element
No
Element
Description
No
E02
Major object
Description
Recoveries of Loan and Advances
No
E021
E022
Issued: 13-Feb-99
Minor object
Description
From Provinces
E02101
E02102
E02103
E02104
Cash Loans
Punjab
Sindh
NWFP
Balochistan
E02105
E02106
E02107
E02108
Foreign Loans
Punjab
Sindh
NWFP
Balochistan
E02109
E02110
E02111
E02112
US-aid local currency Loans

Punjab
Sindh
NWFP
Balochistan
E02113
E02114
E02115
E02116
German Loans
Punjab
Sindh
NWFP
Balochistan
E02201
E02202
E02203
E02204
E02205
E02206
E02207
Cash Loans(E02201-10)
Karachi shipyard and engineering works limited
Multan Hospital Multan
Security Printing corporation of Pakistan
Ghee Corporation of Pakistan
Rice Export Corporation of Pakistan
Cotton Export Corporation
Others
E02211
E02212
E02213
E02214
E02215
E02216
E02217
E02218
E02219
Foreign Loan(E02211-30)
Karachi Port Trust
National Shipping Corporation
Karachi Development Authority
Pakistan Atomic Energy Commission
Karachi Electric Supply Corporation
Suigas Transmission Company Ltd.
Pakistan International Airline
Port Qasim Authority
Oil And Gas Development Corporation
From Local Bodies
Detailed object
Description
No
Object Element
No
Element
Description
No
Major object
Description
No
E023
Minor object
Description
No
E02220
E02221
E02222
E02223
E02224
E02225
From Financial Institutes
Issued: 13-Feb-99
E02311
E02312
E02313
E02314
E02315
E02316
E02401
E02402
E02403
E02404
E02405
E02406
E02407
E02408
E02409
E02410
E02411
E02412
Cash Loan (E02401-20)

WAPDA Power Wing
WAPDA Water Wing
Federal Chemical & Ceramic Corporation
Pakistan Mineral Development Corporation
Pakistan Steel
Pakistan Railways
E02421
E02422
E02423
E02424
E02425
E02426
E02427
E02428
Foreign Loan (E02421-40)

WAPDA Power Wing
WAPDA Water Wing
From Non-financial Institutes
Indus Gas
Hyderabad Development Authority
Sui NorthernGas pipeline Ltd.
Pakistan Television Corporation
Karachi shipyard and engineering works limited
Others
Cash Loan(E02301-10)
Investment Corporation of Pakistan
House Building Finance Corporation
Cooperative Bank Gilgit
Others
Foreign Loan(E02311-20)
Agricultural Bank of Pakistan
Pakistan Industrial Credit and investment Corporation
National Development Finance Corporation
Bankers Equity
Others
E02301
E02302
E02303
E02304
E02305
E024
Detailed object
Description
Object Element
No
Element
Description
No
Major object
Description
No
E025
From government servants
E026
From private sector
E027
E03
Issued: 13-Feb-99
Minor object
Description
From others
No
E02429
E02430
E02431
E02432
E02433
E02434
E02435
E02436
Detailed object
Description
Federal Chemical & Ceramic Corporation
Pakistan Mineral Development Corporation
POF WAH
Pakistan Steel
Pakistan Railways-Replacement Account
Interest German Counterpart Fund-Wapda Power Wind
Interest OPEC Special Loan -Wapda Power Wind
Others
E02501
E02502
E02503
E02504
E02570
House building advance

Motor car advance
Motor cycle/Scooter advance
Cycle Advance
Other advances
E02601
E02602
E02603
E02670
Taccavi loans to zamindars

Gilgit District
Baltistan District
To Cultivators
Others
E02701
E02702
Cash loans-Azad government of state of Jammu and Kashmir

Foreign loans-Azad government of state of Jammu and Kashmir
E02703
E02704
E02705
Regimental loans
Canteen stores department loan
Repayment loans by other countries
E031
Domestic debt (permanent)
E03101
E03102
Domestic debt (permanent)-direct

Domestic debt (permanent)-received from federal government
E032
Floating debt
E03201
E03202
E03270
Treasury bills
Cash credit accommodation
Others
E033
Foreign debt (permanent)
E03301
E03302
Foreign debt (permanent)-direct

Foreign debt (permanent)-received from federal government
Chart of Accounts
B.2.5
Issued: 13-Feb-99
Assets
Page 3.35
CoA1.doc
Object Element
Element
No
F
Description
Assets
Major object
No
F01
Description
Cash and Bank Balances
Minor object
No
F011
Description
Balance with SBP
Detailed object
No
F01102
F01103
F01104
F01105
F01106
F01107
F012
Balance With NBP
F013
Other Account
F014
F02
Receivable
Adhoc Treasury Bills created
F015
Cash Balances
F021
Loans and Advances
F03
Physical Assets
F031
Physical Assets
F04
Investments
F041
Investments
F05
Other Assets
F051
Other Assets
Issued: 13-Feb-99
Description
F01101 Non food Account
F01403
F01404
F01501
F01502
F01503
F02101
F02102
F02103
F02104
F02105
Food Account
Railways Account
Fertiliser Account
Pakistan Baitul Mal Fund Account
Pakistan Railways Special Account
Government Deposit A/c
No.XII(Escrew A/c)
National Debt Retirement Account
Non Food Account
Social Action Programme
Food Account
Held in special Deposit Account under
American Aid Programme
Deposits under other Commodity loan
U.S. Disbursing Officer Account
For replenishment of Cash Balances
Special Adhoc Treasury Bills created
for loan to former East Pakistan
Pakistan Railways
IMF Account
Cash balances with Treasuries
Remittances in Transit
Petty Cash
Permanent Advances (Civil)
Permanent Advances (Defence)
Account of Pakistan Post Office
Account of Railways
Account of Telegraph and Telephone
F02106
F02107
F02108
F02109
F02110
F02111
F02112
F03101
F03102
F03103
F03104
F03105
F03106
F03107
F04101
F04102
F05101
Account of other departments

Accounts of other entities
Account with Govt. of Sindh
Account with Govt. of Punjab
Account with Govt. of Balochistan
Account with Govt of NWFP
Account with Federal Government
Land and Buildings
Vehicles
Plant & Machinery
Furniture & Fittings
Livestock
Civil Works
Office / Computer Equipment
Deposits and Reserves
Investment Deposit Accounts
Other Current Assets
F01108
F01201
F01202
F01203
F01301
F01302
F01303
F01401
F01402
C:\CoA\Othen revenue\Assets.xls
Chart of Accounts
B.2.6
Issued: 13-Feb-99
Liabilities
Page 3.36
CoA1.doc
Object Element
Element
No
G
Description
Liabilities
Major object
No
G01
G02
Description
Current Liabilities
Loans
Minor object
No
G011
Issued: 13-Feb-99
Cheque Clearing Account
G012
Others
G021
Domestic
G022
G03
Description
Foreign
Deferred Liabilities
G04
Other Liabilities
G05
Control Accounts
Detailed object
No
Description
G01101
G01102
G01103
G01104
G01105
G01106
G01107
G01108
G01109
G01110
G01111
G01201
Non food Account
G02101
G02102
G02103
G02104
G02201
G03101
G03102
Loans-Domestic (Permanent)
G03103
Annuities and other Funds
G03104
G03105
G04101
G04102
G05101
G05102
Benevolent Fund
Mint Account
Employee Leave Entitlements
Pension Fund Liability
Exchange Account
Suspense Account
Food Account
Railways Account
Fertiliser Account
Pakistan Baitul Mal Fund Account
Pakistan Railways Special Account
Government Deposit A/c No.XII(Escrew A/c)
National Debt Retirement Account
Non Food Account
Social Action Programme
Food Account
Outstanding Commitments
Loans-Domestic (Floating)
Loans-Domestic (Others)
Others
Loan Foreign
Provident Fund
Saving Accounts, savings and Deposits certificates
C:\CoA\Othen-revenue\Liabilities.xls
Chart of Accounts
B.2.7
Issued: 13-Feb-99
Equity
Page 3.37
CoA1.doc
Object Element
Element
No
H
Description
Major object
No
Description
Equity
Minor object
No
Description
No
H01101
H01102
H01103
H01104
Issued: 13-Feb-99
C:\CoA\Othen-revenue\Equity.xls
Chart of Accounts
Appendix C Fund Codes

C.1
C.2
C.3
Fund
Consolidated Fund
Public Account
C.3.1 Trusts
C.3.2 Special Deposits
Issued: 13-Feb-99
Page 3.38
CoA1.doc
Chart of Accounts
C.1 Fund
Issued: 13-Feb-99
Page 3.39
CoA1.doc
Fund Element
Fund
No.
Sub-Fund
Description
Consolidated Fund
Public Account
No.
Description
Budget Grant/Public Account

No.
Description
Chart of Accounts
C.2 Consolidated Fund
Issued: 13-Feb-99
Page 3.40
CoA1.doc
Fund Element (Consolidated Fund)

Fund
No.
Description
Sub-Fund
No.
Consolidated Fund
Description
Voted Expenditure
01
Current
02
Development
03
Capital
Budget Grant
No.
Description
Grant number would be allocated as per the
codes provided in the Budget Book
Charged Expenditure
Issued: 1/5/2002
11
Current
12
Development
13
Capital
Appendix C.2 Page 1
C:\Phase 1\CoA\Fund.xls
Chart of Accounts
C.3.1
Issued: 13-Feb-99
Trusts
Page 3.41
CoA1.doc
Fund Element (Trust Account)

No
P
Fund
Descriptio
n
Public a/c
Sub Fund
No
P21
Description
Trust a/c - Fund
Major Head
No
P211
P212
Description
Provident Fund
Benevolent Fund
Minor head
No
P21101
P21102
Indian civil service provident fund

Indian civil service (NEM) provident fund
P21103
General provident fund (civil)
P21104
General provident fund (defence)
P21105
General provident fund (foreign affairs)
P21106
General provident fund (forest)
P21107
General provident fund (food wing)
P21108
General provident fund (GSP)
P21109
General provident fund (mint)
P21110
General provident fund (national savings)
P21111
General provident fund (Pakistan PWD)
P21112
General provident fund (PPO)
P21113
General provident fund (T&T)
P21114
General provident fund (railway)
P21115
State railway provident institution
P21116
Defence savings provident fund (railway)
P21117
P21118
Contributory (transferred) railway (personnel) provident

fund
Defence services officers provident fund
P21119
Provident fund (MES)
P21120
Provident fund (armed forces personnel)
P21121
Provident fund (AKRF officers)
P21122
Provident fund (AKRF personnel)
P21123
Contributory provident fund
P21124
Other miscellaneous provident fund
P21125
P21126
Unclaimed deposits in defence services officer's provident

fund
Unclaimed
deposits in the general provident fund
P21127
Unclaimed deposits in the contributory provident fund
P21128
Unclaimed deposits in other miscellaneous provident funds
P21129
Provident fund advance to government servants (b1-2)
P21201
Punjab benevolent Fund
P21202
Federal government employees benevolent fund (civil)
P21203
Federal government employees benevolent fund (defence)
P21204
Federal government employees benevolent fund (telegraph

and
telephone)
Federal
government employees benevolent fund (Pakistan
P21205
P21206
P21207
Issued: 13-Feb-99
Welfare funds
post office)
Federal
government employees benevolent fund (Pakistan
pwd)
Federal government employees benevolent fund (foreign
P21209
affairs) government employees benevolent fund (food

Federal
wing)
Federal government employees benevolent fund (national
P21210
savings)government employees benevolent fund (mint)

Federal
P21211
Federal government employees benevolent fund (forest)
P21212
Federal government employees benevolent fund (GSP)
P21213
Railway employees benevolent fund (railways)
P21214
Provincial government employees benevolent fund
P21301
Staff welfare fund (customs and excise)
P21302
Staff welfare fund (income tax)
P21303
Staff welfare fund (FPSS)
P21304
Workers welfare fund
P21305
Mines labour housing general welfare fund
P21306
Coal mines labour welfare fund
P21208
P213
Description
Appendix C.3.1 Page 1
C:\CoA\Othen-revenue\Public account(trust).xls

No
Fund
Descriptio
n
Sub Fund
No
Description
Major Head
No
P214
Description
Insurance fund
Minor head
No
Description
P21307
Endowment fund for welfare of men of letters
P21401
Federal government employees group insurance fund

(Pakistangovernment
public works
department)
Federal
employees
group insurance fund
P21402
(foreign affairs)
P21403

(food wing)
P21404

(nationalgovernment
savings) employees group insurance fund
Federal
P21405
P21407
(mint)
(forest)
P21408
(GSP)
Provincial government employees group insurance fund
P21409
P21410

(civil) government employees group insurance fund
Federal
P21501
(defence) mian Amiruddin himayat-e-islam fund 1986

President's
P21502
Deposits of badshahi mosque cess fund
P21503
Tajweed-ul-quran trust azad-kashmir
P22101
Post office renewal reserve fund
P22102
Pakistan post office welfare fund
P22103
Pakistan post office improvement fund
P22104
P22105

(Pakistanpost
postoffice
office)trust interest accounts
Pakistan
P22106
Pakistan post office miscellaneous
P22107
Pakistan post office cheques
P22108
Permanent advances (Pakistan post office)
P22109
OB advances (Pakistan post office)
P22110
P22111
Account with the government of India (Pakistan post

office)
East Pakistan suspense post office
P22112
Transfer between post office officers
P22113
In-land money orders of Pakistan post office
P23101
Foreign loans/credits on capital account (released by

federal government) railways
P23102
Foreign loans/credits on replacement account railways
P23103
Railway employees group insurance fund (railways)
P23104
Account with the bank-i-milli Iran (railways)
P23105
Suspense account railways
P23106
State railway deposits
P23107
Railway divisional paymaster account
P23108
Railway wages account
P23109
Pre-audit cheques (railway)
P23110
Account with the government of India (railway)
P23111
East Pakistan suspense railway
P23112
Transfer within the same railway
P23113
P23114
Railway remittances into state bank/national bank of

Pakistan
State bank deposits-railway
P23115
OB advances (railway)
P23116
Permanent advances (railway)
P23117
Railway reserve fund
P23118
Railway improvement fund
P23119
Railway pension fund
P24101
Telegraph and telephone renewal reserve fund
P21406
P215
P22
P23
P24
Issued: 13-Feb-99
Trust a/c - Post Office
Trust a/c - Railways
Trust a/c - T&T
P221
P231
P241
Relief funds
Accounts of Pakistan post office
Accounts of railways
Accounts of Telegraph and telephone

No
Fund
Descriptio
n
Sub Fund
No
P25
Description
Trust a/c - Other
Major Head
No
P251
P252
Issued: 13-Feb-99
Description
Accounts of other departments
Accounts of other entities
Minor head
No
Description
P24102
Pakistan telegraph and telephone welfare fund
P24103
Pakistan telegraph and telephone improvement fund
P24104
Pakistan telegraph and telephone cash fund
P24105
Pakistan telegraph and telephone depreciation fund
P24106
P24107

(telegraph
and telephone)
Pakistan telegraph
and telephone trunk call deposits
P24108
Pakistan telegraph and telephone-miscellaneous
P24109
Permanent advances (Pakistan telegraph and telephone)
P24110
OB advances (Pakistan telegraph and telephone)
P24111
Telegraph and telephone remittances into bank
P24112
P24113
Civil departmental balances-Pakistan telegraph and

telephone
State
bank deposits-telegraph and telephone
P24114
Transfer between telegraph and telephone officers
P24115
East Pakistan suspense telegraph and telephone
P24116
Account with the government of India (Pakistan telegraph

and telephone)
P24117
Pakistan telegraph and telephone cheques
P25101
Pakistan PWD receipt and collection account
P25102
Foreign affairs receipt and collection account
P25103
Food wing receipt and collection account
P25104
Mint receipt and collection account
P25105
Pakistan public works department cheques
P25106
P25107
Deposit works of survey of Pakistan

Deposits of department of mineral development
P25108
Deposits of department of petroleum and minerals
P25109
Deposits of industries department
P25110
P25111
Deposits for the department of advertising films and

publications
Food department deposits
P25112
Sanitary board fund
P25113
Public works/Pakistan PWD deposits
P25114
P25122
Supply and development department deposits

Permanent advances (Pakistan PWD)
P25123
OB advances (Pakistan PWD)
P25124
OB advances (foreign affairs)
P25125
OB advances (food wing)
P25126
OB advances (national savings)
P25127
OB advances (mint)
P25128
OB advances (forest)
P25129
OB advances (GSP)
P25130
Transfer between forest officers
P25131
Transfer between MES officers
P25132
Transfer between PW officers
P25201
Permanent advances (foreign affairs)
P25202
Permanent advances (food wing)
P25203
Permanent advances (national savings)
P25204
Permanent advances (mint)
P25205
Permanent advances (forest)
P25206
Permanent advances (GSP)
P25207
Suspense account mint

No
Fund
Descriptio
n
Sub Fund
No
Description
Major Head
No
P253
Issued: 13-Feb-99
Description
Other Deposits and reserves
Minor head
No
Description
P25301
Light houses and lightships reserve fund
P25302
Sportsmen, artists and artisans endowment fund
P25303
Political agents deposits
P25304
Zakat collection account
Chart of Accounts
C.3.2
Issued: 13-Feb-99
Special Deposits
Page 3.42
CoA1.doc
Fund Element (Special Deposit)

Fund
No
P
Description
Public a/c
Sub Fund
No
P31
Description
Spl. Dep. - Investment
Major Head
No
P311
Description
Investment deposit accounts
Detailed Head
No
P31101
P31102
P31103
P31104
P31105
P31106
P31107
P31108
P31109
P31110
P31111
P31112
P31113
P31114
P31115
P31116
P31117
P31118
P31119
P31120
P31121
P31122
Description
Savings bank accounts
National deposit account
Khaas deposit accounts
Mahana amdani accounts
Special savings accounts
Defence savings certificates
Premium savings certificates
National deposit certificates
Khaas deposit certificates
Special savings certificates (bearer)
Special savings certificates (registered)
Special savings accounts
Regular income certificate
Qarz-e-hasna for prime minister's national
debt retirement programme
Term deposit certificates for prime
minister's national debt retirement
programme
Ceased savings and deposit certificates
Ceased savings and deposit certificates
bonus fund
National deposit certificates bonus fund
Khaas deposit certificates bonus fund
Defence savings certificates bonus fund
Premium savings certificates bonus fund
Pakistan post office unclaimed saving bank
deposits of less than Rs2/-
P31123
P312
Other deposit account
P31124
P31201
P31202
P31203
P31204
P31205
P31206
P31207
P31208
P31209
P31210
P31211
P31212
P31213
P31214
P31215
P31216
P31217
P31218
P31219
P31220
P31221
P31222
Pakistan post office dead savings bank

accounts
Pakistan post office fixed deposits
Special deposit fund for army supplies
made to friendly countries
Deposit of depreciation reserve of
commercial concerns-jallo rosin factory
Deposit of depreciation reserve of
commercial concerns-motor transport
Deposits on account of foreign
mountaineering expeditions
Deposit account of grants and donations for
educational buildings
Deposits of cess on oilseeds and oils
Deposits on tea cess fund
Deposits of coconut cess fund
Deposits of tobacco cess fund
Deposits of agriculture produce cess fund
Deposits of cotton cess fund
Deposits of sugar cane development cess
fund
Deposits of historical mosque fund
Deposits of jamia mosque fund Bahawalpur
Revenue deposits
Civil and criminal courts deposits
Personal deposits
Forest deposits
Deposits on account of passage money of
the pilgrims
Deposits in connection with elections
Coal deposits
Deposits on account of evacuee estates
P31223
Deposits of chief controller of imports and

exports department made by the exporters
P31224
P31225
P31226
Deposit account with defence

Deposit account with AGPR
Deposits/and in favour of the chief
settlement commissioner
Unclaimed deposits
Deposits for repatriation of Pakistani
national abroad
Deposits for imports against the UK loans
Special remittances deposits
Deposits on account of cost of medical
treatment of federal government employees
Deposits of Pakistan government loans
Deposits of equalisation fund for iron and
steel
Deposits on account of sugar supplied by
Pakistan government
P31227
P31228
P31229
P31230
P31231
P31232
P31233
P31234
P31235
P31236
P31237
P31238
P31239
P31240
P31241
P31242
P31243
Local fund employees pay and ta etc.

deposits
Deposits on account of market committee
employees
Deposits made by local bodies to meet the
claims of contractors
Security deposits of supply cell
Deposits of fees received by government
servants for work done for private bodies
Security deposit of cashiers etc
Deposit account of foreign guaranteed loans
Deposit account of transactions connected
with standardisation of foreign loans and
credits
Deposit account of grants made by the
federal government for social uplift
schemes
P31244
P31245
P31246
P31247
P31248
P31249
P31250
P31251
P31252
P31253
P31254
P31255
Deposit account of duties taxes etc. realised

on purchases of Indus basin replacement
works
Deposit account of the grant made by the
federal government for the development of
agriculture
Deposit account of grants for economic
development and improvement of rural
areas
Deposit account of grant made by the
agricultural research council of Pakistan
Deposit account of special grant by the
federal government to the Punjab
government
Deposit account of sale proceeds of
agricultural commodities against
convertible local currency credit under
pl480
Deposits on account of recovery from
Pakistan railway in respect of foreign loans
and credits
Deposits of surcharge on sales of
confiscated custom goods for donation to
motamar alam-e-islam
Deposit account under the Punjab real estate
agents and motor vehicles dealers
(regulation of business) ordinance 1980
Deposit account of grant made by federal
government for the rehabilitation of
destitute from east Pakistan
Deposit account of the grant made by the
Pakistan central cotton committee
Defence services security deposits
P32
Spl. Dep. - Fund
P321
Relief Funds
P31256
P32101
P32102
P32103
P32104
P32105
P32106
P32107
P32108
P32109
P32110
P32111
P32112
P32113
P32114
P32115
P32116
P32117
P32118
P32119
P32120
P32121
P322
Welfare fund
P32201
P32202
Defence services miscellaneous deposits

Prime minister's disaster relief fund
Prime minister's fund for welfare and relief
for Kashmiris
Prime minister's Bangladesh cyclone relief
fund
Prime minister's Bosnia Herzegovina relief
fund
Kashmir relief fund for rehabilitation of
Kashmirs refugees and freedom fighters
President's fund for afghan refugees
President's fund for assistance to Palestine
President's fund for flood relief 1978
Sindhhh governor's war victims relief fund
President's famine relief fund for Africa
Bangladesh cyclone relief fund
Quaid-e-azam relief fund
Governor's relief fund
Sindhhh relief fund
Sindhh emergency medical relief fund
Rawalpindi relief fund
Bangladesh flood relief fund 1988
Chief minister punjab flood relief
Sindhh, chief minister's rain relief
fund,1992
Afghan refugees benefit wrestling bouts
1984 account
Afghan refugees wrestling bouts sponsor's
account 1984
Prime minister's fund for welfare of widows
and orphans
Fund for remission of advances made to
widows for house building
P32203
Special fund for welfare of prisoners of war

and civil internees
P32204
Special fund for welfare of retarded and

handicapped children
P32205
P32206
Pakistan minorities welfare fund

Special fund for welfare and uplift of
minorities
Sindhh assembly (members) welfare fund
National council social welfare fund
Fund for scholarships to the children of
government servants b1-15
P32207
P32208
P32209
P32210
P32211
P32212
P32213
P32214
P32215
P32216
P32217
P32218
P32219
P323
Economic fund
P32301
P32302
P32303
P32304
P32305
Fund for scholarships to the children of

government servants (b16 and above)
Population welfare programme fund
Subvention from workers welfare fund
Fund for educational and economic uplift of
scheduled castes
Fund for uplift schemes
Funds for rehabilitation of war displaced
persons 1965
Funds for rehabilitation of war displaced
persons 1971
Sindh orphanages fund (Sindh darul atfal
fund)
Fund for rehabilitation of disabled persons
Subvention from the fund for rehabilitation
of displaced persons
Sugar export subsidy fund
Economic fund
Procurement of edible oil through trading
corporation of Pakistan under fy 1982
Special fund for assistance to export of
sugar
Export development fund
P32306
P32307
P32308
P324
Development fund
P32309
P32401
P32402
P32403
P32404
P325
P326
Education and training fund
Fund for cultural and heritage
P32405
P32406
P32407
P32408
P32409
P32410
P32411
P32501
P32502
P32503
P32504
P32505
P32506
P32507
P32508
P32601
P32602
P32603
Technical advisory services received from

USA
Technical advisory services received from
Australia
Reserve fund for exchange risk on foreign
loans
Convertible currency release fund
Special development grant fund
Irrigation works-reserve for renewal and
replacement of irrigation machinery
Depreciation reserve fund government
presses
Buildings/roads works reserve for renewals
and replacement of buildings/roads
machinery
Federal/provincial road fund
Federal rehabilitation fund
National mass transit authority fund
Population planning programme
Special development grant fund
Women's development programme fund
Rural development works programme fund
Federal education fee fund
Fund for grants to universities
Scholarship fund for training abroad
Worker's children education fund
National training board fund
Special fund for promotion of science and
technology
Education special development fund
Fund for Liaqat memorial library
Fund for development of Urdu
Quaid-e-azam memorial fund
Alama Iqbal memorial fund
P32604
P32605
P32606
P32607
P327
Other Funds
P32608
P32609
P32610
P32611
P32701
P32702
P32703
P32704
P32705
P32706
P32707
P32708
P32709
P32710
P32711
P32712
P32713
P32714
P32715
P32716
P32717
P32718
P32719
P32720
Quad-e-azam centenary fund

National Fund for cultural heritage
See moenjodaro fund
Fund for artists, journalists men of letters
and their families
Fund for promoting pride of performance
Tarraqi-e-urdu fund
Bazm-e.iqbal fund
Arts and literature fund
Jades fund
Civil defence training fund
Riot and civil commotion issuance fund
Police fund
Police clothing and equipment fund
Fund for civil defence
Canal clearance fund
Funds for damages deficiencies and services
charges in respect- of houses on estate
office pool
Sindh chief minister discretionary grants
unionisation fund
Central rescue station fund
Foreign aid counterpart fund
Trust interest fund (charitable endowment)
Income tax deduction from salaries
Income tax deduction from
contractors/suppliers
War risk insurance fund 1965
War risk insurance fund 1971
District funds
Municipal funds
Cantonment funds
Punjab market committee fund
P32721
P32722
P32723
P32724
P32725
P32726
P32727
P33
Spl. Dep. - Grant
P331
Grant and aid
P32728
P32729
P32730
P32731
P32732
P32733
P32734
P33101
P33102
P33103
P33104
P33105
P33106
P33107
P33108
P33109
P33110
P33111
P33112
Punjab co-operative board for liquidation

Other miscellaneous fund
Prime minister fund for national debt
retirement
President's hajj fund
Special jubilee fund for celebration of 50th
anniversary of independence of Pakistan
Sinking funds for loans granted to local
bodies
Advance payment of tax under section 53 of
the income tax ordinance
Sinking fund investment account
Fund for social services
Olympic stadium fund
Federal fund for agricultural Research
Youth development fund
Privatisation fund
Agriculture prices commission fund
Cash aid received from ford foundation
Machinery, equipment and supplies
received from West Germany
Machinery equipment and supplies received
from Japan
US aid local currency credit
US aid fund for the projects of federal and
provincial governments
UN development funding
Norwegian wheat
German wheat
Sweden wheat
Australian wheat
Deposits on account of Canadian wheat
Food aid convention
P33113
P33114
P33115
P33116
P33117
P33118
P33119
P33120
P33121
P33122
P33123
P33124
P33125
P33126
P33127
P33128
P33129
P33130
P33131
P33132
P33133
P33134
Fertiliser from FAO

Foreign assistance for afghan refugees from
united nations high commissioner for
refugees
Deposit account of the Japanese grant for
coastal fisheries development project
Other foreign grants
Grants and technical assistance from
Australia
Canada
Grants and technical assistance from UNO
Grants and technical assistance from US aid
Singapore
Switzerland
Grants and technical assistance from ford
foundation
Grants and technical assistance from UK
Germany
Netherlands
Grants and technical assistance from US
government
Commodity grants from Australia
Commodity grants from Canada
Commodity grants from Germany
Commodity grants from Norway
Commodity grants from aid convention
Commodity grants from world food
programme
Foreign non-project commodity aid-USA
P33135
Finance agreed project on account of butter

oil grant from EEC
P33136
P33137
P33138
P33139
P33140
P33141
P33142
P33143
P33144
UK grants
Grants from Saudia
Grants from Japan
Commodity grant from Italy
GSP receipt and collection account
US aid programme for US
US aid ace programme for US
Special subsidiary account
Special pl-480 title II account
Chart of Accounts
Appendix D Function Codes
Issued: 13-Feb-99
Page 3.43
CoA1.doc
Function Element
Major Function
No
01
Description
General public services
Minor Function
No
011
Description
Detailed Function
No
Executive and legislative organs, financial

and fiscal affairs, external affairs and other
than foreign aid
Description
Organisation of State (01101 01110)
01101
01102
Administrative Inspection
01103
Provincial Co-Ordination
01104
General Commission and Enquiries
01105
Divisional & District Administration
01106
Local Authority Admn. & Regulation

of Local Bodies
01107
Others
Fiscal Administration (01111 01120)
01111
Currency
01112
National Savings
01113
Others
Economic Regulation (01121 01140)
01121
Import and Export Control
01122
Export Promotion
01123
Cotton Promotion
01124
Rice Export Promotion
01125
Other Commercial Functions
01126
Regulation of Insurance
01127
Regulation of Companies
01128
01129
Regulation of Stock
Exchange/Security Exchange
Authority
Regulation of Restrictive Practices
01130
Others
Foreign Affairs (01141 - 01150)
012
Foreign economic aid
01141
Diplomatic and Consular Services
01142
01143
Other External Affairs Services

Abroad
Information Services Abroad
01150
Others
01201
International Agencies
01202
Foreign Trainees in Pakistan
01203
Experts Posted to Other Countries
013
014
015
Fundamental research affairs and services
Statistics
Publicity and Information
01204
Commodity Aid
01250
Others
01301
Scientific Research
01302
Scientific Survey
01303
Anthropological, Archaeological and

other Sociological Survey
01304
Geological Survey
01305
Marine / Biology / Zoology
01306
Meteorology
01307
Atomic Energy
01350
Others
01401
Population Census and Registration
01402
Agricultural Census / Statistics
01403
General Statistics
01450
Others
01501
Information
01502
Films Censorship and Publications
01503
Publicity
02
03
Defense affairs and services
Public order and safety affairs
01504
Public Relations
01550
Others
016
General public services not elsewhere

defined
01650
Others
021
Military and civil defense administration

and operation
02101
Defense Production
02102
Defense Services
02150
Others
022
Foreign military aid
023
Defense-related applied research and

experimental development
024
Defense affairs not elsewhere classified
031
Law and Order
03101
Justice
032
Police and fire protection
03201
Police and civil armed service
03202
Civil Defense
033
04
Education affairs and services
Prison administration and operation
034
Public order and safety affairs not elsewhere

classified
041
Pre-primary and primary education affairs

and services
042
Secondary education affairs and services
043
Tertiary education affairs and services
044
Education services not definable by level
03203
Narcotic Control
03204
Fire Protection
03250
Others
03301
Jails and Detention
03350
Others
04301
General universities/colleges/institutes
04302
Professional/technical universities
/colleges/institutes
04350
Others
04401
Scholl for Handicapped / Retarded

Persons
04450
Others
045
05
Health affairs and services
Subsidiary services to education
046
Education affairs and services not elsewhere

classified
051
Hospital affairs and services
052
053
Clinics, and medical, dental, and

paramedical practitioners
Public health affairs and services
04501
Archives Library and Museums
04502
Student's Hostels
04550
Others
05101
General Hospitals and Clinics
05102
Mental Hospitals
05150
Others
05201
Mother and Child Health
05250
Others
05301
Nutrition and other Hygienic Programs
05302
Anti-malaria Programme
05303
Other Health Facilities and Preventive

Measures
05304
Drug Control
05350
Others
06
Social security and welfare affairs

and services
054
Medicaments, prostheses, medical

equipment and appliances, or other
prescribed health related products
055
Applied research and experimental

development related to the health and
medical delivery system
056
Health affairs and services not elsewhere

classified
061
Social security affairs and services
062
Welfare affairs and services
05501
Research and Development of Unani

Medicines
06101
Social Welfare Measures
06102
Labour Welfare Measures
06103
Employment Exchanges
06104
Manpower and Labour Management
06105
Regulation of Man-Management
Relations
06150
Others
06201
Welfare of Pakistanis Abroad
06202
Immigration and passport
06203
Emigration Promotion
06250
Others
063
064
07
Housing and community amenity

affairs and services
071
072
Social security and welfare affairs not

elsewhere classified
Population Planning
Housing and community development
Water supply affairs and services
06301
Preservation of Wildlife and control of

Hunting
06302
Social Services
06303
Environment Control
06350
Others
06401
Population Welfare measures
06402
Population Planning
06450
Others
07101
Urban / Town Planning and

Regulatory Services
07102
Housing and Physical Planning
07103
Low Cost Housing
07104
Community Services
07105
Plantation and Preservation of Trees
07106
Community Centres Services
07150
Other Community Services
08
Recreational, cultural, and religious

073
Sanitary affairs and services including

pollution abatement and control
074
Street lighting affairs and services
075
Housing and community amenity affairs

and services not elsewhere classified
081
Recreational and cultural services
082
083
Tourism affairs and services
Religious affairs
08101
Stadium and Sports complexes
08102
Sports Organisations
08103
Promotion of Cultural activities
08104
National Celebrations
08105
Zoo and other Entertainments Services
08150
Others
08201
Tourism
08250
Others
08301
Auqaf
08302
Islamic Ideology
09
10
Fuel and energy affairs and services
Economic Services
08303
Pilgrimage
08304
Minorities Affairs
08305
Religious and Charitable institutions
08350
Others
091
Fuel affairs and services
09101
Petroleum and Natural Gas
092
Electricity and other energy sources
09201
Electricity - Hydel
09202
Electricity - Thermal
09203
Electricity - Nuclear
09250
Other Energy Promotion programs
093
Fuel and energy affairs and services not

09301
Multi-purpose dams
101
Agriculture affairs and services
10101
Land Management
10102
Agricultural Research and Extension

services
10103
Plants Protection and Locust control
10104
Storage facilities
10150
Others
102
Forestry affairs and services
10201
Forestry services
103
Fishing, and hunting affairs and services
10301
Fisheries services
104
Irrigation affairs and services
10401
Productive
10402
Un-Productive
10403
Irrigation dams - Productive
10404
Irrigation dams - Un-Productive
10405
Canal Irrigation - Productive
10406
Canal Irrigation - Un-Productive
10407
Tubewells - Productive
10408
Tubewells - Un-Productive
10409
Equipment Machinery Workshops Productive
10410
Equipment Machinery Workshops Un-Productive
10411
Irrigation, Research and Design Productive
10412
Irrigation, Research and Design - Un Productive
10413
Flood Control and Drainage Productive
105
11
Mining and mineral resources affairs

and services (other then fuels);
manufacturing affairs and services;
and construction affairs and services
Economic services not elsewhere classified
10414
Flood Control and Drainage - UnProductive
10415
Others Irrigations - Productive
10416
Others Irrigations - Un-Productive
10501
Animal Husbandry
10502
Land Reclamation
10503
Waterlogging and Salinity control
10504
Rural Development
10505
Rural Works Programme
10506
Integrated Rural Development

Programme
10507
Agrovilles
10550
Others
111
Mining and mineral resource affairs and

services, other then fuels
11101
Mineral Resources
112
Manufacturing affairs and services
11201
Industrial research design and testing
11202
Industrial estates and miscellaneous

support for industrial development
12
Transportation and communication

11203
Industrial safety (Inspection of boilers,

explosive etc.)
11250
Others
113
Construction affairs and services
114
Mining and mineral resource affairs and

services not elsewhere classified; and
construction affairs and services not
121
Road transport affairs and services
12101
Road Transport services
122
Water transport affairs and services
12201
Ports and Shipping
12202
Lighthouses and Lightships
12250
Others
12401
Civil Aviation
123
Railways affairs and services
124
Air transport affairs and services
125
Pipeline transport and other transport

system affairs and services
13
Other economic affairs and services
126
Transportation system affairs and services

not elsewhere classified
127
Communication affairs and services
131
Natural Calamities and other Disasters
132
Multipurpose development project affairs

and services
133
Debt Servicing Investiable funds and grants
12701
Broadcasting Services
12702
Television Services
12750
Others
13101
Relief Measures
13102
Rehabilitation and Resettlement
13103
Refugees Relief
13150
Others
13301
Debt Servicing
13302
Government Investments
13303
Loans and Advances
13304
Grants and subventions
13350
Others
14
Subsidies
134
Other economic affairs and services not

141
Food
142
Agriculture
143
P.O.L.
144
Exports
14101
Wheat
14102
Edible oil
14103
Sugar
14104
Salt
14150
Others
14201
Fertilizer
14202
Seeds
14203
Tubewells
14204
Cotton
14205
Cooperative Schemes
14250
Others
14401
Rebate on cotton textile export
14402
Rebate on manufacture
14403
Reimbursement of losses of cotton

export

05 Chart of Accounts

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

05 Chart of Accounts

Uploaded by

Copyright:

Available Formats

Chart of Accounts

1.1 Purpose and Structure of the Manual

1.2 The Proposed Chart of Accounts

CHART OF ACCOUNTS ELEMENTS

2.1 Entity element

2.2 Object Element

Detailed Object Codes

2.3 Fund Element

2.4 Function Element

2.5 Project Element

USE OF CHART OF ACCOUNTS ELEMENTS

3.2 Journal Entries

Month / Year end Journal Entries (Assets, Liabilities, Equity)

APPENDIX A ENTITY CODES

APPENDIX B OBJECT CODES

APPENDIX C FUND CODES

APPENDIX D FUNCTION CODES

Purpose and Structure of the Manual

Purpose of the manual

Structure of the manual

The Proposed Chart of Accounts

These views are provided by the elements contained in the CoA.

The CoA contains five elements. These are as follows :

The elements are discussed in detail in Chapter 2 of this manual.

Chart of Accounts Elements

Each sub element as shown in the table above is described hereunder.

The government sub element is the Federal or Provincial Government.

Each government is represented by a single alpha character.

Each division/department is identified by two numeric characters.

Attached department is a subset of a Division, is relevant to the Federal Government only.

The attached department is identified by two numeric characters.

Each district is identified by two alpha characters.

Drawing and Disbursing Officer (DDO)

Entity element structure - Example

Detailed Entity Codes

Governments - full listing

Division / Department - full listing of Federal Government

Attached Department - full listing

District - full listing

DDO - not provided.

The table below shows the structure of the object element.

Each sub element as shown in the table above is described hereunder.

B0000 Tax receipts

C0000 Non-tax receipts

E0000 Capital receipts

Object element structure - Example

Detailed Object Codes

The table below shows the structure of the fund element.

Each sub element as shown in the table above is described hereunder.

Charged (and voted upon)

Special Deposit accounts.

Grant Number / Public Account account

Fund element structure - Example

Detailed Fund Codes

The detailed fund codes are shown in Appendix C.

The table below shows the structure of the function element.

Each sub element as shown in the table above is described hereunder.

Major function is identified by two numeric characters.

The detailed function is identified by two numeric characters.

Minor function is identified by a single numeric character.

Program is identified by three numeric characters.

Function element structure - Example

Transportation and communication affairs and services

Detailed Function Codes