Professional Documents
Culture Documents
Implementing The Government Accounting Manual (Gam) (For National Government Agencies)
Implementing The Government Accounting Manual (Gam) (For National Government Agencies)
With Distinction
Liabilities Without distinction Current and Non-current
BUDGET BUDGET
ACCOUNTABILITY APPROVAL
BUDGET
EXECUTION
GAM: Budget Session 1: Introduction to the Course and Overview of the GAM Slide 18 of 27
1) Recording and reporting – PPSAS and pertinent
laws, rules and regulations
2) Accounting – accrual basis PPSAS
3) Budget – PPSAS 24
4) Fund cluster accounting
5) FS or components of GPFR based on accounting
and budget records
GAM: Budget Session 1: Introduction to the Course and Overview of the GAM Slide 19 of 27
Budget and Financial Accountability
Reports(BFAR)(COA-DBM-DOF Joint Circular No.
2013-1, as amended by COA-DBM Joint Circular No.
2014-1 dated July 2, 2014
GAM: Budget Session 1: Introduction to the Course and Overview of the GAM Slide 24 of 27
Responsibility Accounting - a system that measures
the plans (by budgets) and actions (by actual results)
of each responsibility center