C2004-008 ChartOfAccounts PDF

COA Circular No.
: 2004-008 Annex A
Date: September 20, 2004
Philippine Government Chart of Accounts
NEW GOVERNMENT ACCOUNTING SYSTEM
(COA Circular 2003-001 dated June 17, 2003 and 2004-002 dated April 29, 2004)
BALANCE SHEET
ASSETS
CURRENT ASSETS
CASH
Cash on Hand
Account Title Cash in Vault

Account Number 101
Normal Balance Debit
Description Amount of cash collected by the Treasurer of the Philippines and the Treasurers
of Local Government Units (LGUs) pending deposit
Account Title Cash - Collecting Officers

Account Number 102
Description Amount of collections with the Collecting Officers/Postmasters/Telegraph
Operators pending deposit
Account Title Cash - Disbursing Officers

Account Number 103
Description Amount of cash advances granted to designated Regular/Special Disbursing
Officers/Postmasters/Telegraph Operators for payment of authorized official
expenditures or redemption of postal money orders and telegraphic transfers
subject for liquidation
Account Title Petty Cash Fund

Account Number 104
Description Amount of cash granted to designated Petty Cash Custodian for payment of
authorized petty or miscellaneous expenses which cannot be conveniently paid
thru check
Cash in National Treasury
Account Title Cash - National Treasury, Modified Disbursement System (MDS)

Account Number 108
Description Amount of Notice of Cash Allocation received from the Department of Budget
and Management and/or Notice of Transfer of Allocation received from the
Central Office/Regional Office thru which cash is withdrawn with the issuance of
MDS checks
Cash in Bank - Local Currency
Account Title Cash - Bangko Sentral Ng Pilipinas

Account Number 110
Description Cash in local currency deposited with the Bangko Sentral ng Pilipinas
Account Title Cash in Bank - Local Currency, Current Account

Account Number 111
Description Cash in local currency deposited in current account with Authorized Government
Depository Banks
Account Title Cash in Bank - Local Currency, Savings Account

Account Number 112
Description Cash in local currency deposited in savings account with Authorized Government
Depository Banks
Account Title Cash in Bank - Local Currency, Time Deposits

Account Number 113
Description Cash in local currency placed with Authorized Government Depository Bank for
a specified period of time
Cash in Bank - Foreign Currency
Account Title Cash - Bangko Sentral ng Pilipinas

Account Number 114
Description Cash in foreign currency deposited with the Bangko Sentral ng Pilipinas
Account Title Cash in Bank - Foreign Currency, Current Account

Account Number 115
Description Cash in foreign currency deposited in current account with Authorized
Government Depository Banks
Account Title Cash in Bank - Foreign Currency, Savings Account

Account Number 116
Description Cash in foreign currency deposited in savings account with Authorized
Government Depository Banks
Account Title Cash in Bank - Foreign Currency, Time Deposits

Account Number 117
Description Cash in foreign currency placed with Authorized Government Depository Banks
for a specified period of time
2
RECEIVABLES
Receivable Accounts
Account Title Accounts Receivable

Account Number 121
Description Amount due from customers arising from services rendered, trading/business
transactions or sale of merchandise or property
Account Title Allowance for Doubtful Accounts

Account Number 301
Normal Balance Credit
Description Amount of trade receivables estimated to be uncollectible
Account Title Notes Receivable

Account Number 122
Description Amount of promissory notes/time drafts/trade acceptances/other negotiable short-
term instruments received from trade debtors
Account Title Due from Officers and Employees

Account Number 123
Description Amount of cash advances granted for travel and other collectibles from
government agency’s officers and employees
Account Title Loans Receivable – GOCCs

Account Number 124
Description Amount of loans due from Government-Owned and/or Controlled Corporations
(GOCCs)
Account Title Loans Receivable – LGUs

Account Number 125
Description Amount of loans due from LGUs
Account Title Loans Receivable – Others

Account Number 126
Description Amount of loans due from entities other than GOCCs and LGUs
Account Title Real Property Tax Receivable

Account Number 127
Description Amount of basic real property tax due from real property owners
Account Title Special Education Tax Receivable

Account Number 128
Description Amount of additional levy on real property tax due from real property owners for
the Special Education Fund
3
Account Title Interest Receivable
Account Number 129
Description Amount of interest earned and due from short/long term investments
Account Title Currency Swap Receivable

Account Number 130
Description Amount in local currency delivered by the Bureau of the Treasury to the bank for
conversion into foreign currency
Inter-Agency Receivables
Account Title Due from National Treasury

Account Number 131
Description Amount of cash or its equivalent deposited by government agencies to the
Authorized Government Depository Banks for the account of the Treasurer of the
Philippines subject to refund/withdrawal
Account Title Due from NGAs

Account Number 136
Description Amount due from departments, bureaus and other offices of the National
Government
Account Title Due from GOCCs

Account Number 137
Description Amount due from GOCCs including Government Financial Institutions
Account Title Due from LGUs

Account Number 138
Description Amount due from LGUs (provinces/cities/municipalities /barangays)
Account Title Due from NGOs/POs

Account Number 139
Description Funds entrusted to Non-Government Organizations/Peoples’ Organizations
(NGOs/POs) for the implementation of specific government projects subject to
liquidation
Intra-Agency Receivables
Account Title Due from Central Office/Home Office

Account Number 141
Description Amount of transactions recorded in the books of Regional Offices/Staff
Bureaus/Operating Units and/or Branch Offices of GOCCs
4
Account Title Due from Regional Offices/Staff Bureaus/Branch Offices
Account Number 142
Description Amount of transactions recorded in the books of the Central Office/Operating
Units and/or Home Office of GOCCs
Account Title Due from Operating Units

Account Number 143
Description Amount of transactions recorded in the books of the Central Office/Regional
Offices
Account Title Due from Other Funds

Account Number 144
Description Amount due from other funds maintained by the agency
Account Title Due from Subsidiaries/Affiliates

Account Number 145
Description Amount due from subsidiaries/affiliates of GOCCs
Other Receivables
Account Title Receivables - Disallowances/Charges

Account Number 146
Description Amount due from public/private individuals/entities for audit
disallowances/charges which have become final and executory
Account Title Dividend Receivable

Account Number 147
Description Amount of dividends due from investments in stocks and other marketable
securities
Account Title Other Receivables

Account Number 149
Description Amount due from other debtors not falling under any of the specific receivable
accounts
INVENTORIES
Materials
Account Title Raw Materials Inventory

Account Number 151
Description Cost of raw materials purchased/received for use in production
Account Title Work-in-Process Inventory

Account Number 152
5
Description Cost of material, labor and overhead expenses put into production but still in the
process of manufacture at the end of the accounting period
Account Title Finished Goods Inventory

Account Number 153
Description Cost of completed work order/goods manufactured/produced/processed
Account Title Merchandise Inventory

Account Number 154
Description Cost of merchandise purchased or produced for sale
Supplies
Account Title Office Supplies Inventory

Account Number 155
Description Cost of office supplies purchased/received for use in government office
operations
Account Title Accountable Forms Inventory

Account Number 156
Description Cost or appropriate value of accountable forms purchased/acquired/ received for
use in the course of government operation and/or sale
Account Title Animal/Zoological Supplies Inventory

Account Number 157
Description Cost of animal/zoological supplies purchased/received for use/consumption of
parks/wildlife/ botanical gardens
Account Title Food Supplies Inventory

Account Number 158
Description Cost of non-perishable foods purchased/received for stock/use in government
operations
Account Title Drugs and Medicines Inventory

Account Number 159
Description Cost of drugs and medicines purchased/received for stock/use in government
operations
Account Title Medical, Dental and Laboratory Supplies Inventory

Account Number 160
Description Cost of medical, dental and laboratory supplies purchased/received for use in
government operations/projects
6
Account Title Gasoline, Oil and Lubricants Inventory
Account Number 161
Description Cost of gasoline, oil and lubricants purchased/received for use in government
operations
Account Title Agricultural Supplies Inventory

Account Number 162
Description Cost of agricultural supplies purchased/received for use in government
programs/projects
Account Title Textbooks and Instructional Materials Inventory

Account Number 163
Description Cost of textbooks and instructional materials purchased/received for use in
government schools operation
Account Title Military and Police Supplies Inventory

Account Number 164
Description Cost of supplies purchased/received for use in military and police operations
Account Title Other Supplies Inventory

Account Number 165
Description Cost of supplies purchased/received for use which cannot be classified under any
of the specific inventory accounts
Account Title Confiscated/Abandoned/Seized Goods Inventory

Account Number 166
Description Estimated cost of confiscated/abandoned/seized goods declared in favor of the
government
Account Title Spare Parts Inventory

Account Number 167
Description Cost of spare parts purchased/received for the repair of government vehicles,
aircrafts, machineries and other equipment
Account Title Construction Materials Inventory

Account Number 168
Description Cost of construction materials purchased/received for use in the construction,
repair and rehabilitation of government facilities
Agricultural, Fishery and Forestry Products
Account Title Livestock Inventory

Account Number 169
Description Cost of livestock purchased/received for use in government operation
7
Account Title Crops and Fruits Inventory
Account Number 170
Description Estimated cost of fruits/crops harvested
Account Title Other Agricultural, Fishery and Forestry Products Inventory

Account Number 176
Description Estimated cost of products acquired/purchased/produced
PREPAYMENTS
Account Title Prepaid Rent

Account Number 177
Description Amount advanced/deposited for lease/rentals of property, plant and equipment
used in government operations
Account Title Prepaid Insurance

Account Number 178
Description Amount advanced for fidelity bond premiums of accountable officers and
insurance premiums of insurable government property
Account Title Prepaid Interest

Account Number 179
Description Amount advanced for interest of loans contracted by the government
Account Title Deposit on Letters of Credit

Account Number 180
Description Amount deposited for opening of letters of credit
Account Title Advances to Contractors

Account Number 181
Description Amount advanced to contractors as authorized by law
Account Title Deferred Charges

Account Number 182
Description Amount of other expenses which were paid for but remain unconsumed/
unutilized at the end of the accounting period
Account Title Organization Cost

Account Number 183
Description Cost incurred in forming or organizing GOCCs
Account Title Other Prepaid Expenses

Account Number 185
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Description Amount advanced for other expenses which are not classified in the specific
prepaid accounts
OTHER CURRENT ASSETS
Account Title Guaranty Deposits

Account Number 186
Description Amount deposited in compliance with the requirements of the
transaction/memorandum of agreement/contract which is subject to refund
Account Title Other Current Assets

Account Number 189
Description Amount of other assets which cannot be classified under any of the specific
current assets accounts
INVESTMENTS
INVESTMENTS IN SECURITIES
Account Title Investments in Treasury Bills

Account Number 191
Description Amount placed in treasury bills issued by Bureau of the Treasury
Account Title Investments in Stocks

Account Number 192
Description Amount of authorized investments in stocks
Account Title Investments in Bonds

Account Number 193
Description Amount of authorized investments in bonds
Account Title Other Investments and Marketable Securities

Account Number 197
Description Amount placed on other investments and marketable securities
SINKING FUND
Account Title Sinking Fund

Account Number 198
Description Amount set aside for the liquidation of long-term debt
9
PROPERTY, PLANT AND EQUIPMENT
LAND AND LAND IMPROVEMENTS
Account Title Land

Account Number 201
Description Cost/Appraised value of acquired land
Account Title Land Improvements

Account Number 202
Description Cost/Appraised value of land improvements which are permanent or capital in
nature
Account Title Accumulated Depreciation - Land Improvements

Account Number 302
Description Cumulative reduction in the value of the land improvement due to use
Account Title Runways/Taxiways

Account Number 203
Description Cost/Appraised value of runways/taxiways constructed/acquired including related
improvements which are permanent or capital in nature
Account Title Accumulated Depreciation - Runways/Taxiways

Account Number 303
Description Cumulative reduction in the value of runways/taxiways due to use
Account Title Railways

Account Number 204
Description Cost/Appraised value of railroad tracts, terminals and stations
constructed/acquired including related improvements which are permanent or
capital in nature
Account Title Accumulated Depreciation - Railways

Account Number 304
Description Cumulative reduction in the value of the railways due to use
Account Title Electrification, Power and Energy Structures

Account Number 205
Description Cost/Appraised value of electrification, power and energy structures
constructed/acquired including related improvements which are capital in nature
Account Title Accumulated Depreciation - Electrification, Power and Energy Structures

Account Number 305
Description Cumulative reduction in the value of electrification, power and energy structures
10
due to use
BUILDING
Account Title Office Buildings

Account Number 211
Description Cost/Appraised value of office buildings constructed/acquired including related
Account Title Accumulated Depreciation - Office Buildings

Account Number 311
Description Cumulative reduction in the value of office buildings due to use
Account Title School Buildings

Account Number 212
Description Cost/Appraised value of school buildings constructed/acquired including related
Account Title Accumulated Depreciation - School Buildings

Account Number 312
Description Cumulative reduction in the value of the school buildings due to use
Account Title Hospitals and Health Centers

Account Number 213
Description Cost/Appraised value of hospitals and health centers constructed/acquired
including related improvements which are permanent or capital in nature
Account Title Accumulated Depreciation - Hospitals and Health Centers

Account Number 313
Description Cumulative reduction in the value of hospitals and health centers due to use
Account Title Markets and Slaughterhouses

Account Number 214
Description Cost/Appraised value of markets and slaughterhouses constructed/acquired
including related improvements which are permanent or capital in nature
Account Title Accumulated Depreciation - Markets and Slaughterhouses

Account Number 314
Description Cumulative reduction in the value of markets and slaughterhouses due to use
Account Title Other Structures

Account Number 215
Description Cost/Appraised value of other structures constructed/acquired including related
11
Account Title Accumulated Depreciation - Other Structures
Account Number 315
Description Cumulative reduction in the value of other structures due to use
LEASEHOLD IMPROVEMENTS
Account Title Leasehold Improvements, Land

Account Number 218
Description Cost/Appraised value of improvements made on land under lease
Account Title Accumulated Depreciation- Leasehold Improvements, Land

Account Number 318
Description Cumulative reduction in the value of improvements made on land under lease
due to use
Account Title Leasehold Improvements, Buildings

Account Number 219
Description Cost/Appraised value of improvements made on buildings under lease
Account Title Accumulated Depreciation - Leasehold Improvements, Buildings

Account Number 319
Description Cumulative reduction in the value of improvements made on buildings under
lease due to use
Account Title Other Leasehold Improvements

Account Number 220
Description Cost/Appraised value of improvements made on other properties under lease
Account Title Accumulated Depreciation - Other Leasehold Improvements

Account Number 320
Description Cumulative reduction in the value of improvements made on other properties
under lease due to use
OFFICE EQUIPMENT, FURNITURE AND FIXTURES
Account Title Office Equipment

Account Number 221
Description Cost/Appraised value of office equipment acquired
Account Title Accumulated Depreciation - Office Equipment

Account Number 321
Description Cumulative reduction in the value of office equipment due to use
12
Account Title Furniture and Fixtures
Account Number 222
Description Cost/Appraised value of furniture and fixtures acquired
Account Title Accumulated Depreciation - Furniture and Fixtures

Account Number 322
Description Cumulative reduction in the value of furniture and fixtures due to use
Account Title IT Equipment and Software

Account Number 223
Description Cost/Appraised value of IT equipment and software acquired
Account Title Accumulated Depreciation - IT Equipment

Account Number 323
Description Cumulative reduction in the value of IT equipment due to use
Account Title Library Books

Account Number 224
Description Cost/Appraised value of library books acquired
Account Title Accumulated Depreciation - Library Books

Account Number 324
Description Cumulative reduction in the value of library books due to use
MACHINERY AND EQUIPMENT
Account Title Machinery

Account Number 226
Description Cost/Appraised value of machinery acquired
Account Title Accumulated Depreciation - Machinery

Account Number 326
Description Cumulative reduction in the value of machinery due to use
Account Title Agricultural, Fishery and Forestry Equipment

Account Number 227
Description Cost/Appraised value of agricultural, fishery and forestry equipment acquired
Account Title Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment

Account Number 327
Description Cumulative reduction in the value of agricultural, fishery and forestry equipment
due to use
13
Account Title Airport Equipment
Account Number 228
Description Cost/Appraised value of airport equipment acquired
Account Title Accumulated Depreciation - Airport Equipment

Account Number 328
Description Cumulative reduction in the value of airport equipment due to use
Account Title Communication Equipment

Account Number 229
Description Cost/Appraised value of communication equipment acquired
Account Title Accumulated Depreciation - Communication Equipment

Account Number 329
Description Cumulative reduction in the value of communication equipment due to use
Account Title Construction and Heavy Equipment

Account Number 230
Description Cost/Appraised value of construction and heavy equipment acquired
Account Title Accumulated Depreciation - Construction and Heavy Equipment

Account Number 330
Description Cumulative reduction in the value of construction and heavy equipment due to
use
Account Title Firefighting Equipment and Accessories

Account Number 231
Description Cost/Appraised value of firefighting equipment and accessories acquired
Account Title Accumulated Depreciation - Firefighting Equipment and Accessories

Account Number 331
Description Cumulative reduction in the value of firefighting equipment and accessories due
to use
Account Title Hospital Equipment

Account Number 232
Description Cost/Appraised value of hospital equipment acquired
Account Title Accumulated Depreciation - Hospital Equipment

Account Number 332
Description Cumulative reduction in the value of hospital equipment due to use
14
Account Title Medical, Dental and Laboratory Equipment
Account Number 233
Description Cost/Appraised value of medical, dental and laboratory equipment acquired
Account Title Accumulated Depreciation - Medical, Dental and Laboratory Equipment

Account Number 333
Description Cumulative reduction in the value of medical, dental and laboratory equipment
due to use
Account Title Military and Police Equipment

Account Number 234
Description Cost/Appraised value of military and police equipment acquired
Account Title Accumulated Depreciation - Military and Police Equipment

Account Number 334
Description Cumulative reduction in the value of military and police equipment due to use
Account Title Sports Equipment

Account Number 235
Description Cost/Appraised value of sports equipment acquired
Account Title Accumulated Depreciation - Sports Equipment

Account Number 335
Description Cumulative reduction in the value of sports equipment due to use
Account Title Technical and Scientific Equipment

Account Number 236
Description Cost/Appraised value of technical and scientific equipment acquired
Account Title Accumulated Depreciation - Technical and Scientific Equipment

Account Number 336
Description Cumulative reduction in the value of technical and scientific equipment due to
use
Account Title Other Machinery and Equipment

Account Number 240
Description Cost/Appraised value of other machineries and equipment acquired
Account Title Accumulated Depreciation - Other Machinery and Equipment

Account Number 340
Description Cumulative reduction in the value of other machineries and equipment due to use
15
TRANSPORTATION EQUIPMENT
Account Title Motor Vehicles

Account Number 241
Description Cost/Appraised value of motor vehicles acquired
Account Title Accumulated Depreciation – Motor Vehicles

Account Number 341
Description Cumulative reduction in the value of motor vehicles due to use
Account Title Trains

Account Number 242
Description Cost/Appraised value of trains acquired
Account Title Accumulated Depreciation - Trains

Account Number 342
Description Cumulative reduction in the value of trains due to use
Account Title Aircrafts and Aircraft Ground Equipment

Account Number 243
Description Cost/Appraised value of aircrafts and aircraft ground equipment acquired
Account Title Accumulated Depreciation - Aircrafts and Aircraft Ground Equipment

Account Number 343
Description Cumulative reduction in the value of aircrafts and aircraft ground equipment due
to use
Account Title Watercrafts

Account Number 244
Description Cost/Appraised value of watercrafts acquired
Account Title Accumulated Depreciation - Watercrafts

Account Number 344
Description Cumulative reduction in value of watercrafts due to use
Account Title Other Transportation Equipment

Account Number 248
Description Cost/Appraised value of other transportation equipment acquired
Account Title Accumulated Depreciation - Other Transportation Equipment

Account Number 348
Description Cumulative reduction in value of other transportation equipment due to use
16
OTHER PROPERTY, PLANT AND EQUIPMENT
Account Title Other Property, Plant and Equipment

Account Number 250
Description Cost/Appraised value of other property, plant and equipment acquired not falling
under any of the specific property, plant and equipment account
Account Title Accumulated Depreciation - Other Property, Plant and Equipment

Account Number 350
Description Cumulative reduction in the value of other property plant and equipment due to
use
PUBLIC INFRASTRUCTURES
Account Title Roads, Highways and Bridges

Account Number 251
Description Cost/Appraised value of roads, highways and bridges constructed/acquired
Account Title Parks, Plazas and Monuments

Account Number 252
Description Cost/Appraised value of parks, plazas and monuments constructed/acquired
Account Title Ports, Lighthouses and Harbors

Account Number 253
Description Cost/Appraised values of ports, lighthouses and harbors constructed/acquired
Account Title Artesian Wells, Reservoirs, Pumping Stations and Conduits

Account Number 254
Description Cost/Appraised values of artesian wells, reservoirs, pumping stations and
conduits constructed/acquired
Account Title Irrigation, Canals and Laterals

Account Number 255
Description Cost/Appraised value of irrigation, canals, laterals and other structures
constructed/acquired
Account Title Flood Controls

Account Number 256
Description Cost/Appraised value of flood controls constructed/acquired
Account Title Waterways, Aqueducts, Seawalls, River Walls and Others

Account Number 257
Description Cost/Appraised value of waterways, aqueducts, seawalls, river walls and others
constructed/acquired
17
Account Title Other Public Infrastructures
Account Number 260
Description Cost/Appraised value of other public infrastructures constructed/acquired which
cannot be classified under any specific type of public infrastructures
REFORESTATION PROJECTS
Account Title Reforestation - Upland

Account Number 261
Description Cost/Appraised value of upland reforestation projects completed/acquired
Account Title Reforestation - Marshland/Swampland

Account Number 262
Description Cost/Appraised value of marshland/swampland reforestation projects
completed/acquired
CONSTRUCTION IN PROGRESS
Agency Assets
Account Title Construction in Progress - Agency Assets

Account Number 264
Description Cost/Appraised value of government assets which are still under construction
including software development
Public Infrastructures/Reforestation Projects
Account Title Construction in Progress - Roads, Highways and Bridges

Account Number 266
Description Cost/Appraised value of roads, highways and bridges which are still under
construction
Account Title Construction in Progress - Parks, Plazas and Monuments

Account Number 267
Description Cost/Appraised value of parks, plazas and monuments which are still under
construction
Account Title Construction in Progress - Ports, Lighthouses and Harbors

Account Number 268
Description Cost/Appraised value of ports, lighthouses and harbors which are still under
construction
Account Title Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and
Account Number Conduits
Normal Balance 269
18
Description Debit
Cost/Appraised value of artesian wells, reservoirs, pumping stations and conduits
which are still under construction
Account Title Construction in Progress- Irrigation, Canals and Laterals

Account Number 270
Description Cost/Appraised value of irrigation, canals, laterals and other structures which are
still under construction
Account Title Construction in Progress - Flood Controls

Account Number 271
Description Cost/Appraised value of flood control projects which are still under construction
Account Title Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and
Account Number Others
Normal Balance 272
Description Debit
Cost/Appraised value of waterways, aqueducts, seawalls, river walls and other
projects which are still under construction
Account Title Construction in Progress - Other Public Infrastructures

Account Number 273
Description Cost/Appraised value of other public infrastructure projects which are still under
construction
Account Title Construction in Progress - Reforestation - Upland

Account Number 274
Description Cost/Appraised value of upland reforestation projects which are still under
construction
Account Title Construction in Progress - Reforestation - Marshland/Swampland

Account Number 275
Description Cost/Appraised value of marshland/swampland reforestation projects which are
still under construction
OTHER ASSETS
Account Title Work/Other Animals

Account Number 281
Description Cost/Appraised value of work/other animals acquired
Account Title Breeding Stocks

Account Number 282
Description Cost/Appraised value of breeding stocks acquired
19
Account Title Arts, Archeological Specimens and Other Exhibits
Account Number 283
Description Cost/Appraised value of arts, archeological specimen and other exhibits acquired
Account Title Items in Transit

Account Number 284
Description Cost/Appraised value of equipment already paid but not yet received (FOB
Shipping Point)
Account Title Restricted Fund/Cash

Account Number 285
Description Amount restricted by GOCCs for authorized long-term plans except for
liquidation of long-term debt
Account Title Other Assets

Account Number 290
Description Cost/Appraised value of serviceable assets not used in operation and those
waiting for disposal
LIABILITIES
CURRENT LIABILITIES
PAYABLE ACCOUNTS
Account Title Accounts Payable

Account Number 401
Description Amount of indebtedness arising from trade/business
Account Title Notes Payable

Account Number 402
Description Amount of liabilities arising from the issuance of promissory notes/trade
acceptances and other negotiable short-term instruments
Account Title Due to Officers and Employees

Account Number 403
Description Amount of liabilities due to officers and employees of the agency
Account Title Dividend Payable

Account Number 408
Description Amount of dividends due to investors/stockholders
Account Title Interest Payable

Account Number 409
20
Description Amount of unpaid charges arising from the use of borrowed money
INTER-AGENCY PAYABLES
Account Title Due to National Treasury

Account Number 411
Description Amount due to the National Treasury
Account Title Due to BIR

Account Number 412
Description Amount of taxes due/amount withheld for remittance to the Bureau of Internal
Revenue (BIR)
Account Title Due to GSIS

Account Number 413
Description Contributions due/collections received/amounts withheld for remittance to the
Government Service Insurance System (GSIS)
Account Title Due to PAG-IBIG

Account Number 414
Home Development Mutual Fund (HDMF)
Account Title Due to PHILHEALTH

Account Number 415
Philippine Health Insurance Corporation (PHIC)
Account Title Due to Other NGAs

Account Number 416
Description Amount received from other national government agencies for the implementation
of specific programs/projects subject to liquidation
Account Title Due to Other GOCCs

Account Number 417
Description Amount received from other GOCCs for specific projects other than the GSIS,
HDMF and PHIC
Account Title Due to LGUs

Account Number 418
Description Amount due to LGUs (provinces/cities/municipalities/barangays)
21
INTRA - AGENCY PAYABLES
Account Title Due to Central Office/Home Office

Account Number 421
Description Amount received by the Regional Office/Staff Bureaus/Operating Units and/or
Branch Offices of GOCCs from Central Office and/or Home Office of GOCCs
Account Title Due to Regional Offices/Staff Bureaus/Branch Offices

Account Number 422
Description Amount received by the Central Office and/or Home Office of GOCCs from
Regional Offices/Staff Bureaus and/or Branch Offices of GOCCs
Account Title Due to Operating Units

Account Number 423
Description Amount received by the Central Office/Regional Offices from the Operating
Units
Account Title Due to Other Funds

Account Number 424
Description Amount received/withheld for the account of other funds
Account Title Due to Subsidiaries/Affiliates

Account Number 425
Description Amount due to subsidiaries/affiliates
OTHER CURRENT LIABILITY ACCOUNTS
Account Title Guaranty Deposits Payable

Account Number 426
Description Liability arising from cash received to guaranty performance which are
refundable to the depositor
Account Title Performance/Bidders/Bail Bonds Payable

Account Number 427
Description Liability arising from the receipt of cash bond to guarantee the performance of the
contract/court order
Account Title Currency Swap Payable

Account Number 428
Description Liability arising from treasury transaction where fund in foreign currency is
swapped into Philippine currency
Account Title Tax Refunds Payable

Account Number 429
22
Description Amount refundable to taxpayers for excess amount paid/withheld
Account Title Other Payables

Account Number 439
Description Other liabilities not falling under any of the specific liability accounts
LONG-TERM LIABILITIES
MORTGAGE/BONDS/LOANS PAYABLE
Account Title Mortgage Payable

Account Number 441
Description Long-term indebtedness covered by a contract/secured by collateral to guarantee
payment
Account Title Bonds Payable - Domestic

Account Number 442
Description Long-term indebtedness to domestic creditors for bonds issued
Account Title Bonds Payable – Foreign

Account Number 443
Description Long-term indebtedness to foreign creditors for bonds issued
Account Title Loans Payable - Domestic

Account Number 444
Description Long-term indebtedness to domestic creditors covered by a contract/ agreement
Account Title Loans Payable – Foreign

Account Number 445
Description Long-term indebtedness to foreign creditors covered by a contract/agreement
Account Title Other Long-Term Liabilities

Account Number 450
Description Other long-term liabilities not falling under any of the specific long-term liability
accounts
DEFERRED CREDITS
Account Title Deferred Real Property Tax Income

Account Number 451
Description Real property tax recorded at the beginning of the year
Account Title Deferred Special Education Tax Income

Account Number 452
23
Description Additional levy on real property tax due the Special Education Fund
Account Title Other Deferred Credits

Account Number 455
Description Collections received in advance/receivable set up not falling under any of the
specific deferred credit accounts
EQUITY
GOVERNMENT EQUITY
Account Title Government Equity

Account Number 501
Description Difference between the assets and the liabilities of the agency
Account Title Capital Stock

Account Number 502
Description Contributions received equal to the par or stated value of the GOCCs stocks
Account Title Paid in Capital in Excess of Par Value

Account Number 503
Description Contributions received in excess of the par or stated value of GOCCs stocks
and/or credited if in case stocks are subscribed
Account Title Subscribed Capital Stock

Account Number 504
Description Contributions equal to the par or stated value of subscribed GOCCs stocks
Account Title Restricted Capital

Account Number 505
Description Amount of capital appropriated for a specific purpose and is restricted for
distribution as dividends
Account Title Appraisal Capital Stock

Account Number 506
Description Amount equal to the increases in the cost of assets due to appraisal/revaluation
Account Title Treasury Stock

Account Number 507
Description Amount of shares reacquired by the corporation from the stockholders
Account Title Retained Earnings

Account Number 510
Description Cumulative net earnings of the corporation
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INTERMEDIATE ACCOUNTS
Account Title Cost of Goods Sold

Account Number 511
Description Cost of merchandise sold in the course of government business operation
Account Title Income and Expense Summary

Account Number 512
Description A summary account for all subsidies received, revenues earned and expenses
incurred during the year
Account Title Retained Operating Surplus

Account Number 513
Description Net results of agency operation
INCOME STATEMENT
INCOME
TAX REVENUE
NATIONAL TAXES
Account Title Business Tax

Account Number 551
Description Taxes on every sale, barter or exchange of goods subject to Value Added Taxes
Account Title Capital Gains Tax

Account Number 552
Description Taxes on gains from the sale, exchange, or other disposition of capital assets
Account Title Documentary Stamp Tax

Account Number 553
Description Taxes collected from sale of documentary stamps
Account Title Donors Tax

Account Number 554
Description Taxes on gratuitous transfer of property by any person
Account Title Estate Tax

Account Number 555
Description Taxes on transfer of property of deceased person to his/her lawful
heirs/beneficiaries
25
Account Title Excise Tax on Articles
Account Number 556
Description Taxes on goods imported/manufactured/produced for domestic sale/ consumption
Account Title Final Tax

Account Number 557
Description Taxes imposed as full and final payment of the tax due
Account Title Franchise Tax

Account Number 558
Description Taxes and charges on special privileges/rights conferred to an individual/
corporation
Account Title Immigration Tax

Account Number 559
Description Taxes and other charges due from immigrants
Account Title Import Duties

Account Number 560
Description Taxes on goods entering the country
Account Title Income Tax – Individuals

Account Number 561
Description Taxes on income of individuals from all sources
Account Title Income Tax – Partnerships

Account Number 562
Description Taxes on income from partnerships’ business operations during the period
Account Title Income Tax – Corporations

Account Number 563
Description Taxes on income from domestic/foreign corporations, private educational
institutions’ business operations during the period
Account Title Professional Tax

Account Number 564
Description Taxes on all persons engaged in the exercise/practice of their professions
requiring government examination
Account Title Stock Transfer Tax

Account Number 565
Description Taxes on the transfer of stock as recorded in the Stock and Transfer Book of the
26
corporation
Account Title Tax on Forest Products

Account Number 566
Description Taxes on timber and firewood cut in public forests, from unregistered private
lands and other forest products removed under gratuitous licenses
Account Title Value Added Tax

Account Number 567
Description Taxes on sale/barter/exchange of goods, properties and services payable by the
seller/lessor/transferor
Account Title Value Added Tax - Expanded

Account Number 568
Description Taxes on the increase in the worth/merit of goods/properties/services
Account Title Travel Tax

Account Number 569
Description Taxes imposed on individuals who are leaving the country
Account Title Other National Taxes

Account Number 578
Description Taxes not classified under any of the specific national taxes account
Account Title Fines and Penalties - National Taxes

Account Number 579
Description Fines and penalties charged to national taxes
LOCAL TAXES
Account Title Amusement Tax

Account Number 581
Description Taxes on gross receipts from admission fees collected by operators of
cinemas/concert hall/stadium and other places of amusement
Account Title Business Tax

Account Number 582
Description Taxes on domestic sales of manufacturers/assemblers/repackers/
processors/wholesalers/distributors/retailers/contractors/other businesses
Account Title Community Tax

Account Number 583
Description Taxes levied on every citizen of the Philippines
27
Account Title Franchise Tax
Account Number 584
Description Taxes on franchise granted to business operating within the localities
Account Title Occupation Tax

Account Number 585
Description Taxes on all persons engaged in the exercise/practice of their profession or calling
Account Title Printing and Publication Tax

Account Number 586
Description Taxes on printing/publication of books and other printed materials
Account Title Property Transfer Tax

Account Number 587
Description Taxes on sale/donation/barter or any other mode of transferring ownership/title of
real property
Account Title Real Property Tax

Account Number 588
Description Basic tax on real property and its improvements
Account Title Real Property Tax on Idle Lands

Account Number 589
Description Tax on idle lands in addition to the basic real property tax
Account Title Special Assessment Tax

Account Number 590
Description Special levy on lands benefited by public works projects/improvements
Account Title Special Education Tax

Account Number 591
Description Tax on a real property in addition to the basic real property tax which accrue to the
Special Education Fund
Account Title Tax on Delivery Trucks and Vans

Account Number 592
Description Taxes on vehicles used in the delivery/distribution of products
Account Title Tax on Sand, Gravel and Other Quarry Products

Account Number 593
Description Taxes on stones/sand/gravel/earth and other quarry resources extracted from public
lands/water
28
Account Title Other Local Taxes
Account Number 598
Description Other taxes not classified under the specific tax accounts
Account Title Fines and Penalties - Local Taxes

Account Number 599
Description Fines and penalties charged to local taxes
GENERAL INCOME
PERMIT AND LICENSES
Account Title Fees on Weights and Measures

Account Number 601
Description Fees for sealing and licensing of weights and measures
Account Title Fishery Rental Fees

Account Number 602
Description Fees on fishery privileges granted and licenses for the operation of fishing vessels
Account Title Franchising and Licensing Fees

Account Number 603
Description Fees on franchises/licenses issued
Account Title Motor Vehicles Users Charge

Account Number 604
Description Charges on all types of motor vehicles
Account Title Permit Fees

Account Number 605
Description Fees for the issuance of permits by government agencies
Account Title Registration Fees

Account Number 606
Description Fees in the registration of cart, cattle, marriage, etc.
Account Title Other Permits and Licenses

Account Number 608
Description Fees for the issuance of permits/licenses not classified under specific accounts
Account Title Fines and Penalties - Permits and Licenses

Account Number 609
Description Fines and penalties charged to permits and licenses
29
SERVICE INCOME
Account Title Affiliation Fees

Account Number 611
Description Fees for the training of students in State Universities and Colleges and other
government schools/agencies
Account Title Athletic and Cultural Fees

Account Number 612
Description Fees for athletic and cultural activities
Account Title Clearance and Certification Fees

Account Number 613
Description Fees for the issuance of clearances/certificates
Account Title Comprehensive Examination Fees

Account Number 614
Description Fees imposed to students/professionals for taking examinations
Account Title Diploma and Graduation Fees

Account Number 615
Description Fees for the issuance of diploma/conduct of graduation activities
Account Title Garbage Fees

Account Number 616
Description Fees for the collection/disposal of garbage
Account Title Inspection Fees

Account Number 617
Description Fees for the conduct of inspection
Account Title Library Fees

Account Number 618
Description Fees for use of the library
Account Title Medical, Dental and Laboratory Fees

Account Number 619
Description Fees for medical/dental/laboratory examinations
Account Title Passport and Visa Fees

Account Number 620
Description Fees for the issuance of passports and visas
30
Account Title Processing Fees
Account Number 621
Description Fees for the processing of documents
Account Title Seminar Fees

Account Number 622
Description Fees for the conduct of seminars/training/conventions/workshops, etc.
Account Title Toll and Terminal Fees

Account Number 623
Description Fees for use of roads/bridges/ferries/piers and terminals
Account Title Transcript of Record Fees

Account Number 624
Description Fees for the issuance of transcript of records
Account Title Other Service Income

Account Number 628
Description Income for services not classified under the specific service income accounts
Account Title Fines and Penalties - Service Income

Account Number 629
Description Fines and penalties charged to service income
BUSINESS INCOME
Account Title Hospital Fees

Account Number 631
Description Fees for services rendered to patients
Account Title Income from Canteen Operations

Account Number 632
Description Income from the operation of the canteen/cafeteria/eatery
Account Title Income from Cemetery Operations

Account Number 633
Description Income from the operation of the cemeteries
Account Title Income from Communication Facilities

Account Number 634
Description Income from the use of communication facilities
31
Account Title Income from Dormitory Operations
Account Number 635
Description Income from the operation of dormitories/lodging houses/hostels
Account Title Income from Markets

Account Number 636
Description Income from the operation of public markets
Account Title Income from Slaughterhouses

Account Number 637
Description Income from the operation of slaughterhouses
Account Title Income from Transportation System

Account Number 638
Description Income from the operation of transportations system
Account Title Income from Waterworks System

Account Number 639
Description Income from the operation of waterworks system
Account Title Landing and Parking Fees

Account Number 640
Description Income from the use of runways and airports
Account Title Printing and Publication Income

Account Number 641
Description Income from sale of printed forms/materials/publications
Account Title Rent Income

Account Number 642
Description Income from lease/use of government property
Account Title Sales Revenue

Account Number 643
Description Income from sale of merchandise and other inventory
Account Title Tuition Fees

Account Number 644
Description Fees imposed to students of government schools
Account Title Other Business Income

Account Number 648
32
Description Income which are not classified under specific business income accounts
Account Title Fines and Penalties - Business Income

Account Number 649
Description Fines and penalties charged to business income
SUBSIDY INCOME
Account Title Subsidy Income from National Government

Account Number 651
Description Amount of subsidy received from the National Government
Account Title Subsidy from Other National Government Agencies

Account Number 652
Description Financial assistance received from National Government Agencies
Account Title Subsidy from Central Office/Home Office

Account Number 653
Description Amount of subsidy received by the Regional Office/Staff Bureau and Operating
Unit and/or Branch Offices of GOCCs from Central Office and/or Home Office
of GOCCs
Account Title Subsidy from Regional Offices/Staff Bureaus/Branch Offices

Account Number 654
Description Amount of subsidy received by the Operating Unit and or Home Office of
GOCCs from the Regional Offices/Staff Bureaus and/or Branch Offices of
GOCCs
Account Title Subsidy from Operating Units

Account Number 655
Description Amount of subsidy received by an Operating Unit from another Operating Units
Account Title Subsidy from Other LGUs

Account Number 656
Description Financial assistance received from other LGUs
Account Title Subsidy from Other Funds

Account Number 657
Description Amount of subsidy received from other funds
Account Title Subsidy from Subsidiaries/Affiliates

Account Number 658
Description Amount of subsidy received from subsidiaries/affiliates
33
OTHER GENERAL INCOME
Account Title Dividend Income

Account Number 661
Description Cash dividends earned from investments in stocks
Account Title Income from Grants and Donations

Account Number 662
Description Amount of grants/donations received in cash or in kind
Account Title Insurance Income

Account Number 663
Description Income from life insurance/fidelity/third party liability/property and other non-life
insurance and reinsurance
Account Title Interest Income

Account Number 664
Description Interest on deposits with banks/loans/investments
Account Title Internal Revenue Allotment

Account Number 665
Description Share of the province/city/municipality from the national taxes collected
Account Title Sale of Confiscated/Abandoned/Seized Goods and Properties

Account Number 666
Description Income from sale of goods/properties confiscated/abandoned/seized
Account Title Share from Economic Zones

Account Number 667
Description Share of LGUs from the gross income paid by businesses and enterprises in
special economic zones
Account Title Share from Expanded Value Added Tax

Account Number 668
Description Share of LGUs from national taxes collected in excess of the increase in
collection for the immediate preceding calendar year
Account Title Share from National Wealth

Account Number 669
Description Share of LGUs from the utilization/development of the national wealth
Account Title Share from PAGCOR/PCSO

Account Number 670
34
Description Share of government agencies from Philippine Amusement and Gaming
Corporation (PAGCOR) and Philippine Charity Sweepstakes Office (PCSO)
Account Title Share from Tobacco Excise Tax

Account Number 671
Description Share of LGUs on local tobacco excise taxes provided under R.A. 7171
Account Title Miscellaneous Income

Account Number 678
Description Income earned which are not classified under the specific income accounts
Account Title Other Fines and Penalties

Account Number 679
Description Fines and penalties charged to other general income
GAIN/LOSS
Account Title Gain/Loss on Foreign Exchange (FOREX)

Account Number 681
Normal Balance Credit/Debit
Description Amount of gain/loss in the conversion of foreign currencies to local currency
Account Title Gain/Loss on Sale of Disposed Assets

Account Number 682
Description Amount of gain/loss on sale of disposed assets
Account Title Gain/Loss on Sale of Securities

Account Number 683
Description Amount of gain/loss on sale of bonds/securities
Account Title Prior Years’ Adjustments

Account Number 684
Description Adjustment of prior years’ income earned/expenses incurred
EXPENSES
PERSONAL SERVICES
SALARIES AND WAGES
Account Title Salaries and Wages – Regular

Account Number 701
Description Pay proper of regular government employees for services rendered
Account Title Salaries and Wages - Military/Uniformed

Account Number 702
35
Description Pay proper of military and uniformed personnel of the Department of National
Defense, Department of Interior and Local Government and National Mapping
and Resource Information Agency for services rendered
Account Title Salaries and Wages - Part-time

Account Number 703
Description Pay proper of part-time government employees for services rendered
Account Title Salaries and Wages - Substitute

Account Number 704
Description Pay proper of substitute government employees for services rendered
Account Title Salaries and Wages – Casual

Account Number 705
Description Pay proper of casual government employees for services rendered
Account Title Salaries and Wages - Contractual

Account Number 706
Description Pay proper of contractual government employees for services rendered
Account Title Salaries and Wages - Emergency

Account Number 707
Description Pay proper of emergency government employees for services rendered
OTHER COMPENSATION
Account Title Personnel Economic Relief Allowance (PERA)

Account Number 711
Description Allowance granted to all appointive government employees
Account Title Additional Compensation (ADCOM)

Account Number 712
Description Allowance granted to all government personnel whether regular/casual on
temporary status/contractual
Account Title Representation Allowance (RA)

Account Number 713
Description Allowance granted to authorized officials and employees while in the actual
performance of their respective functions
Account Title Transportation Allowance (TA)

Account Number 714
Description Allowance granted to authorized officials/employees for transportation
36
Account Title Clothing/Uniform Allowance
Account Number 715
Description Allowance to authorized government officials/employees for clothing/uniform
Account Title Subsistence, Laundry and Quarters Allowances

Account Number 716
Description Allowances to authorized government officials/employees for subsistence,
laundry and quarters
Account Title Productivity Incentive Allowance

Account Number 717
Description Incentive to authorized government officials/employees for good performance
Account Title Overseas Allowance

Account Number 718
Description Allowance to authorized government officials/employees on foreign assignment
Account Title Other Bonuses and Allowances

Account Number 719
Description Other authorized bonuses and allowances to government officials/employees
which are not classified under the specific accounts
Account Title Honoraria

Account Number 720
Description Amount due to government officials/employees in recognition of their expertise,
broad and superior knowledge in specific fields
Account Title Hazard Pay

Account Number 721
Description Amount due to government officials/employees assigned in difficult/
dangerous/strife-torn/embattled areas as certified by appropriate government body
and to those whose lives are directly exposed to work conditions which may cause
injury/sickness/death/harmful change in the human organism
Account Title Longevity Pay

Account Number 722
Description Compensation to government officials and employees for long services rendered
Account Title Overtime and Night Pay

Account Number 723
Description Compensation to authorized government employees for working in excess of the
minimum hours
37
Account Title Cash Gift
Account Number 724
Description Amount granted to government officials and employees
Account Title Year End Bonus

Account Number 725
Description Christmas bonus to government officials and employees
PERSONNEL BENEFIT CONTRIBUTIONS
Account Title Life and Retirement Insurance Contributions

Account Number 731
Description Government’s share in premium contributions to the Government Service
Insurance System
Account Title PAG-IBIG Contributions

Account Number 732
Description Government's share in premium contributions to the Home Development Mutual
Fund
Account Title PHILHEALTH Contributions

Account Number 733
Description Government’s share in premium contributions to health insurance fund with the
Philippine Health Insurance Corporation
Account Title ECC Contributions

Account Number 734
Description Government’s share in premium contributions to the Employees' Compensation
Commission (ECC)
OTHER PERSONNEL BENEFITS
Account Title Pension Benefits - Civilian

Account Number 738
Description Amount of pension to government officers and employees and/or their dependents
Account Title Pension Benefits - Military/Uniformed

Account Number 739
Description Amount of pension to military and uniformed personnel of the Department of
National Defense, Department of Interior and Local Government and National
Mapping and Resource Information Agency and/or their dependents
Account Title Retirement Benefits – Civilian

Account Number 740
38
Description Amount of retirement pay to government officers and employees and/or their
dependents
Account Title Retirement Benefits - Military/Uniformed

Account Number 741
Description Amount of retirement pay to military and uniformed personnel of the Department
of National Defense, Department of Interior and Local Government and National
Mapping and Resource Information Agency and/or their dependents
Account Title Terminal Leave Benefits

Account Number 742
Description Money value of the accumulated leave credits of government officials and
employees
Account Title Health Workers Benefits

Account Number 743
Description Amount of benefits given to health workers
Account Title Other Personnel Benefits

Account Number 749
Description Amount of benefits not classified under the specific personnel benefits accounts
MAINTENANCE AND OTHER OPERATING EXPENSES
TRAVELING EXPENSES
Account Title Traveling Expenses - Local

Account Number 751
Description Expenses in the movement of persons within the country whether employed in the
government or not, such as transportation and travel per diems, hire of guides,
ferriage, and all other similar expenses
Account Title Traveling Expenses - Foreign

Account Number 752
Description Expenses in the movement of persons outside the country whether employed in
the government or not such as transportation and travel per diems, passport
processing, etc.
TRAINING AND SCHOLARSHIP EXPENSES
Account Title Training Expenses

Account Number 753
Description Expenses for participation/attendance in training, conventions and
seminars/workshops. It also includes expenses incurred related to training, such as
payment of honoraria to lecturers, hand outs, supplies and materials used, meals
and snacks
39
Account Title Scholarship Expenses
Account Number 754
Description Expenses for scholarships granted to government personnel
SUPPLIES AND MATERIALS EXPENSES
Account Title Office Supplies Expenses

Account Number 755
Description Cost/Value of office/janitorial/IT supplies, etc. issued/used
Account Title Accountable Forms Expenses

Account Number 756
Description Cost of accountable forms issued/used
Account Title Animal/Zoological Supplies Expenses

Account Number 757
Description Cost of food/medicines/veterinary and other maintenance needs of animals in
government zoos/wildlife/sanctuary, etc.
Account Title Food Supplies Expenses

Account Number 758
Description Cost of food served to patients/inmates, including those distributed to people
affected by calamities/disasters/ground conflict, etc.
Account Title Drugs and Medicines Expenses

Account Number 759
Description Cost of drugs and medicines used in government operations/projects
Account Title Medical, Dental and Laboratory Supplies Expenses

Account Number 760
Description Cost of medical, dental and laboratory supplies used in government
operations/projects
Account Title Gasoline, Oil and Lubricants Expenses

Account Number 761
Description Cost of gasoline, oil and lubricants consumed by government vehicles and other
equipment in connection with government operations/projects
Account Title Agricultural Supplies Expenses

Account Number 762
Description Cost of fertilizers, pesticides and other agricultural supplies issued/used in
government operations/projects
40
Account Title Textbooks and Instructional Materials
Account Number 763
Description Cost of books and instructional materials distributed to public schools
Account Title Military and Police Supplies Expenses

Account Number 764
Description Cost of military and police supplies issued/used in government operations
Account Title Other Supplies Expenses

Account Number 765
Description Cost of other supplies and material not classified under the specific supplies
expense accounts used in government operations
UTILITY EXPENSES
Account Title Water Expenses

Account Number 766
Description Costs of water consumed in government operations/projects
Account Title Electricity Expenses

Account Number 767
Description Cost of electricity consumed in government operations/projects
Account Title Cooking Gas Expenses

Account Number 768
Description Cost of cooking gas consumed in government operations/projects
COMMUNICATION EXPENSES
Account Title Postage and Deliveries

Account Number 771
Description Cost of postage/delivery of official forms/ documents/records, etc.
Account Title Telephone Expenses - Landline

Account Number 772
Description Cost of transmitting messages thru telephone landlines
Account Title Telephone Expenses - Mobile

Account Number 773
Description Cost of transmitting messages thru mobile phones
Account Title Internet Expenses

Account Number 774
41
Description Cost of transmitting messages thru the internet
Account Title Cable, Satellite, Telegraph and Radio Expenses

Account Number 775
Description Cost of transmitting messages thru cables/satellites/telegrams/radio services
MEMBERSHIP DUES AND CONTRIBUTION TO ORGANIZATIONS
Account Title Membership Dues and Contribution to Organizations

Account Number 778
Description Membership dues/contributions/fees to professional/recognized organizations
AWARDS AND INDEMNITIES
Account Title Awards and Indemnities

Account Number 779
Description Amount awarded by courts/administrative bodies to persons affected by the
destruction of property/death/injury
ADVERTISING EXPENSES
Account Title Advertising Expenses

Account Number 780
Description Cost of advertisement in newspapers/magazines/television/radio/other forms of
media
PRINTING AND BINDING EXPENSES
Account Title Printing and Binding Expenses

Account Number 781
Description Cost for the printing/binding of manuscripts/documents in government
operations/projects
RENT EXPENSES
Account Title Rent Expenses

Account Number 782
Description Expenses for the use of facilities/equipment, etc.
REPRESENTATION EXPENSES
Account Title Representation Expenses

Account Number 783
Description Expenses for official meetings/conferences/entertainments
42
TRANSPORTATION AND DELIVERY EXPENSES
Account Title Transportation and Delivery Expenses

Account Number 784
Description Cost of transporting government inventory/property/equipment
STORAGE EXPENSES
Account Title Storage Expenses

Account Number 785
Description Cost of storing government goods/properties
SUBSCRIPTION EXPENSES
Account Title Subscription Expenses

Account Number 786
Description Cost of subscription to library/other reading materials
SURVEY EXPENSES
Account Title Survey Expenses

Account Number 787
Description Expenses in the conduct of survey of government property
REWARDS AND OTHER CLAIMS
Account Title Rewards and Other Claims

Account Number 788
Description Expenses for rewards given to informers and government officers for outstanding
services including claims of government employees for sickness/injuries/death
which occurred or sustained in the performance of official duty
PROFESSIONAL SERVICES
Account Title Legal Services

Account Number 791
Description Cost of authorized legal services rendered by private lawyers
Account Title Auditing Services

Account Number 792
Description Cost of services rendered by auditors and billed by the Commission on Audit
Account Title Consultancy Services

Account Number 793
43
Description Cost of hiring consultants for special/technical services not available in the
concerned agency
Account Title Environment/Sanitary Services

Account Number 794
Description Cost of services for the upkeep of the environment and maintenance of sanitation
Account Title General Services

Account Number 795
Description Expenses for general services such as carpentry/plumbing/electrical, etc.
Account Title Janitorial Services

Account Number 796
Description Cost of janitorial services under contract with the government
Account Title Security Services

Account Number 797
Description Cost of security services under contract with the government
Account Title Other Professional Services

Account Number 799
Description Cost of other professional services contracted by the agency not classified under
specific professional services accounts
REPAIRS AND MAINTENANCE
Land Improvements
Account Title Repairs and Maintenance - Land Improvements

Account Number 802
Description Cost of repairing and maintaining land improvements
Account Title Repairs and Maintenance - Runways/Taxiways

Account Number 803
Description Cost of repairing and maintaining runways/taxiways
Account Title Repairs and Maintenance - Railways

Account Number 804
Description Cost of repairing and maintaining railways
Account Title Repairs and Maintenance - Electrification, Power and Energy Structures
Account Number 805
Description Cost of repairing and maintaining electrification, power and energy structures
44
Buildings
Account Title Repairs and Maintenance - Office Buildings

Account Number 811
Description Cost of repairing and maintaining office buildings
Account Title Repairs and Maintenance - School buildings

Account Number 812
Description Cost of repairing and maintaining school buildings
Account Title Repairs and Maintenance - Hospitals and Health Centers

Account Number 813
Description Cost of repairing and maintaining hospitals/sanitaria/health centers
Account Title Repairs and Maintenance - Markets and Slaughterhouses

Account Number 814
Description Cost of repairing and maintaining markets and slaughterhouses
Account Title Repairs and Maintenance - Other Structures

Account Number 815
Description Cost of repairing and maintaining structures other than those classified under
specific maintenance accounts
Leasehold Improvements
Account Title Repairs and Maintenance - Leasehold Improvements, Land

Account Number 818
Description Cost of repairing and maintaining improvements on land leased by the
government
Account Title Repairs and Maintenance - Leasehold Improvements, Buildings

Account Number 819
Description Cost of repairing and maintaining improvements on buildings leased by the
government
Account Title Repairs and Maintenance - Other Leasehold Improvements

Account Number 820
Description Cost of repairing and maintaining improvements other than those classified under
specific repairs and maintenance - leasehold improvements accounts
Office Equipment, Furniture and Fixtures
Account Title Repairs and Maintenance - Office Equipment

Account Number 821
45
Description Cost of repairing and maintaining office equipment
Account Title Repairs and Maintenance - Furniture and Fixtures

Account Number 822
Description Cost of repairing and maintaining furniture and fixtures
Account Title Repairs and Maintenance - IT Equipment and Software

Account Number 823
Description Cost of repairing and maintaining IT equipment and software
Machinery and Equipment
Account Title Repairs and Maintenance - Machinery

Account Number 826
Description Cost of repairing and maintaining machinery
Account Title Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment
Account Number 827
Description Cost of repairing and maintaining agricultural, fishery and forestry equipment
Account Title Repairs and Maintenance - Airport Equipment

Account Number 828
Description Cost of repairing and maintaining airport equipment
Account Title Repairs and Maintenance - Communication Equipment

Account Number 829
Description Cost of repairing and maintaining communication equipment
Account Title Repairs and Maintenance - Construction and Heavy Equipment

Account Number 830
Description Cost of repairing and maintaining construction and heavy equipment
Account Title Repairs and Maintenance - Firefighting Equipment and Accessories

Account Number 831
Description Cost of repairing and maintaining firefighting equipment and accessories
Account Title Repairs and Maintenance - Hospital Equipment

Account Number 832
Description Cost of repairing and maintaining hospital equipment
Account Title Repairs and Maintenance - Medical, Dental and Laboratory Equipment
Account Number 833
Description Cost of repairing and maintaining medical, dental and laboratory equipment
46
Account Title Repairs and Maintenance - Military and Police Equipment
Account Number 834
Description Cost of repairing and maintaining military and police equipment
Account Title Repairs and Maintenance - Sports Equipment

Account Number 835
Description Cost of repairing and maintaining sports equipment
Account Title Repairs and Maintenance - Technical and Scientific Equipment

Account Number 836
Description Cost of repairing and maintaining technical and scientific equipment
Account Title Repairs and Maintenance - Other Machinery and Equipment

Account Number 840
Description Cost of repairing and maintaining other machinery and equipment not specifically
included in the other accounts
Transportation Equipment
Account Title Repairs and Maintenance - Motor Vehicles

Account Number 841
Description Cost of repairing and maintaining motor vehicles
Account Title Repairs and Maintenance – Trains

Account Number 842
Description Cost of repairing and maintaining trains
Account Title Repairs and Maintenance – Aircrafts and Aircraft Ground Equipment
Account Number 843
Description Cost of repairing and maintaining aircrafts/aircraft ground equipment
Account Title Repairs and Maintenance - Watercrafts

Account Number 844
Description Cost of repairing and maintaining watercrafts
Account Title Repairs and Maintenance - Other Transportation Equipment

Account Number 848
Description Cost of repairing and maintaining other transportation equipment
Other Property, Plant and Equipment
Account Title Repairs and Maintenance - Other Property, Plant and Equipment
Account Number 850
47
Description Cost of repairing and maintaining other types of property, plant and equipment
not classified under specific repairs and maintenance accounts
Public Infrastructures
Account Title Repairs and Maintenance - Roads, Highways and Bridges

Account Number 851
Description Cost of repairing and maintaining roads, highways and bridges
Account Title Repairs and Maintenance - Parks, Plazas and Monuments

Account Number 852
Description Cost of repairing and maintaining parks, plazas and monuments
Account Title Repairs and Maintenance - Ports, Lighthouses and Harbors

Account Number 853
Description Cost of repairing and maintaining ports, lighthouses and harbors
Account Title Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and
Account Number Conduits
Normal Balance 854
Description Debit
Cost of repairing and maintaining artesian wells, reservoirs, pumping stations and
conduits
Account Title Repairs and Maintenance - Irrigation, Canals and Laterals

Account Number 855
Description Cost of repairing and maintaining irrigation, canals, laterals and other structures
Account Title Repairs and Maintenance - Flood Controls

Account Number 856
Description Cost of repairing and maintaining flood controls
Account Title Repairs and Maintenance - Waterways, Aqueducts, Seawalls, River Walls and
Account Number Others
Normal Balance 857
Description Debit
Cost of repairing and maintaining waterways, aqueducts, seawalls, river walls and
others
Account Title Repairs and Maintenance - Other Public Infrastructures

Account Number 860
Description Cost of repairing and maintaining other public infrastructures
48
Reforestation Projects
Account Title Repairs and Maintenance - Reforestation - Upland

Account Number 861
Description Cost of repairing and maintaining upland reforestation projects
Account Title Repairs and Maintenance - Reforestation - Marshland/Swampland

Account Number 862
Description Cost of repairing and maintaining marshland/swampland reforestation projects
SUBSIDIES AND DONATIONS
Account Title Subsidy to National Government Agencies

Account Number 871
Description Replenishments made by the Bureau of the Treasury to Authorized Government
Servicing Banks for negotiated Modified Disbursement System checks and
payments on accounts of National Government Agencies
Account Title Subsidy to Regional Offices/Staff Bureaus/Branch Offices

Account Number 872
Description Amount of funds/assets transferred by the Central Office and/or Home Office of
GOCCs to the Regional Offices/Staff Bureaus and/or Branch Offices of GOCCs
Account Title Subsidy to Operating Units

Account Number 873
Description Amount of funds/assets transferred by the Central Office/Regional Offices/Staff
Bureaus to the Operating Units
Account Title Subsidy to Local Government Units

Account Number 874
Description Amount of funds/assets transferred to LGUs for government programs/projects
Account Title Subsidy to Government Owned and/or Controlled Corporations

Account Number 875
Description Amount of funds/assets transferred to GOCCs for their operations
Account Title Subsidy to NGOs/POs

Account Number 876
Description Amount of financial assistance to Non-Government Organizations/People’s
Organizations for implementation of government programs/projects
Account Title Subsidy to Other Funds

Account Number 877
Description Amount transferred from one fund to another fund of the government agency
49
Account Title Donations
Account Number 878
Description Amount of donations to other levels of government/individuals/ institutions
CONFIDENTIAL, INTELLIGENCE, EXTRAORDINARY AND MISCELLANEOUS

EXPENSES
Account Title Confidential Expenses

Account Number 881
Description Cost of services which are confidential in nature
Account Title Intelligence Expenses

Account Number 882
Description Amount of expenses for highly sensitive activities
Account Title Extraordinary Expenses

Account Number 883
Description Amount of expenses of government officials for authorized public relations
activities
Account Title Miscellaneous Expenses

Account Number 884
Description Amount of expenses other than those classified under specific confidential,
intelligence and extraordinary expense accounts
TAXES, INSURANCE PREMIUMS AND OTHER FEES
Account Title Taxes, Duties and Licenses

Account Number 891
Description Amount of expenses for taxes, duties and licenses
Account Title Fidelity Bond Premiums

Account Number 892
Description Premiums on fidelity bond of accountable officers
Account Title Insurance Expenses

Account Number 893
Description Premiums for the insurance of government properties
50
NON-CASH EXPENSES
Bad Debts Expenses
Account Title Bad Debts Expenses

Account Number 901
Description Amount of receivables estimated to be uncollectible
Depreciation
Land Improvements
Account Title Depreciation - Land Improvements

Account Number 902
Description Depreciation charges for the period on land improvements
Account Title Depreciation - Runways/Taxiways

Account Number 903
Description Depreciation charges for the period on runways/taxiways
Account Title Depreciation - Railways

Account Number 904
Description Depreciation charges for the period on railways
Account Title Depreciation - Electrification, Power and Energy Structures

Account Number 905
Description Depreciation charges for the period on electrification, power and energy
structures
Buildings
Account Title Depreciation - Office Buildings

Account Number 911
Description Depreciation charges for the period on office buildings
Account Title Depreciation - School Buildings

Account Number 912
Description Depreciation charges for the period on school buildings
Account Title Depreciation - Hospitals and Health Centers

Account Number 913
Description Depreciation charges for the period on hospitals and health centers
Account Title Depreciation - Markets and Slaughterhouses

Account Number 914
51
Description Depreciation charges for the period on markets and slaughterhouses
Account Title Depreciation - Other Structures

Account Number 915
Description Depreciation charges for the period on other structures
Leasehold Improvements
Account Title Depreciation - Leasehold Improvements, Land

Account Number 918
Description Depreciation charges for the period on leasehold improvements, land
Account Title Depreciation - Leasehold Improvements, Buildings

Account Number 919
Description Depreciation charges for the period on leasehold improvements, buildings
Account Title Depreciation - Other Leasehold Improvements

Account Number 920
Description Depreciation charges for the period on other leasehold improvements
Office Equipment, Furniture and Fixtures
Account Title Depreciation - Office Equipment

Account Number 921
Description Depreciation charges for the period on office equipment
Account Title Depreciation - Furniture and Fixtures

Account Number 922
Description Depreciation charges for the period on furniture and fixtures
Account Title Depreciation - IT Equipment

Account Number 923
Description Depreciation charges for the period on IT equipment
Account Title Depreciation - Library Books

Account Number 924
Description Depreciation charges for the period on library books
Machinery and Equipment
Account Title Depreciation - Machinery

Account Number 926
Description Depreciation charges for the period on machinery
52
Account Title Depreciation - Agricultural, Fishery and Forestry Equipment
Account Number 927
Description Depreciation charges for the period on agricultural, fishery and forestry
equipment
Account Title Depreciation - Airport Equipment

Account Number 928
Description Depreciation charges incurred for the period on airport equipment
Account Title Depreciation - Communication Equipment

Account Number 929
Description Depreciation charges for the period on communication equipment
Account Title Depreciation - Construction and Heavy Equipment

Account Number 930
Description Depreciation charges for the period on construction and heavy equipment
Account Title Depreciation - Firefighting Equipment and Accessories

Account Number 931
Description Depreciation charges for the period on firefighting equipment and accessories
Account Title Depreciation - Hospital Equipment

Account Number 932
Description Depreciation charges for the period on hospital equipment
Account Title Depreciation - Medical, Dental and Laboratory Equipment

Account Number 933
Description Depreciation charges for the period on medical, dental and laboratory equipment
Account Title Depreciation - Military and Police Equipment

Account Number 934
Description Depreciation charges for the period on military and police equipment
Account Title Depreciation - Sports Equipment

Account Number 935
Description Depreciation charges for the period on sports equipment
Account Title Depreciation - Technical and Scientific Equipment

Account Number 936
Description Depreciation charges for the period on technical and scientific equipment
53
Account Title Depreciation - Other Machineries and Equipment
Account Number 940
Description Depreciation charges for the period on other machineries and equipment
Transportation Equipment
Account Title Depreciation - Motor Vehicles

Account Number 941
Description Depreciation charges for the period on motor vehicles
Account Title Depreciation -Trains

Account Number 942
Description Depreciation charges for the period on trains
Account Title Depreciation - Aircrafts and Aircraft Ground Equipment

Account Number 943
Description Depreciation charges for the period on aircrafts and aircraft ground equipment
Account Title Depreciation - Watercrafts

Account Number 944
Description Depreciation charges for the period on watercrafts
Account Title Depreciation - Other Transportation Equipment

Account Number 948
Description Depreciation charges for the period on other transportation equipment
Other Property, Plant and Equipment
Account Title Depreciation - Other Property, Plant and Equipment

Account Number 950
Description Depreciation charges for the period on other property, plant and equipment
Depletion
Account Title Obsolescence - IT Software

Account Number 951
Description Reduction in the book value of IT Software due to obsolescence/technological
innovation and change in government policies
Discounts
Account Title Discount on Real Property Taxes

Account Number 954
Description Discount for advance and prompt payment of real property taxes
54
Account Title Discount on Special Education Tax
Account Number 955
Description Discount for advance and prompt payment of special education tax
Tax Exemption and Refunds
Account Title Loss from Tax Exemptions

Account Number 957
Description Amount of taxes lost due to exemption granted to corporations and other
businesses in the payment of taxes/duties/levies, etc.
Account Title Tax Refunds

Account Number 958
Description Amount of refunds for overpayment of taxes/duties/levies, etc.
Remittance to National Treasury from Assets Disposal
Account Title Remittance to National Treasury from Assets Disposal

Account Number 959
Description Remittance to the Bureau of the Treasury of proceeds from the sale of disposed
assets
OTHER MAINTENANCE AND OPERATING EXPENSES
Account Title Loss of Assets

Account Number 961
Description Amount of loss suffered by government due to theft/fortuitous
events/calamities/civil unrest
Account Title Loss on Guaranty

Account Number 962
Description Amount paid by the National Government for guaranteed GOCCs loans due to
insolvency
Account Title Other Maintenance and Operating Expenses

Account Number 969
Description Expenses not otherwise classified under the specific maintenance and other
operating expense accounts
FINANCIAL EXPENSES
Account Title Bank Charges

Account Number 971
Description Amount charged by a bank for various services rendered
55
Account Title Commitment Fees
Account Number 972
Description Amount charged by creditors for unwithdrawn amount of loans
Account Title Debt Service Subsidy to GOCCs

Account Number 973
Description Subsidies to GOCCs for unpaid loans to the National Government
Account Title Documentary Stamp Expenses

Account Number 974
Description Cost of documentary stamp issued/used in government transactions
Account Title Interest Expenses

Account Number 975
Description Charges for the use of borrowed money
Account Title Other Financial Charges

Account Number 979
Description Charges which are not classified under the specific financial expense accounts
56

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COA Circular No.

Account Title Cash in Vault

Account Title Cash - Collecting Officers

Account Title Cash - Disbursing Officers

Account Title Petty Cash Fund

Cash in National Treasury

Account Title Cash - National Treasury, Modified Disbursement System (MDS)

Account Title Cash - Bangko Sentral Ng Pilipinas

Account Title Cash in Bank - Local Currency, Current Account

Account Title Cash in Bank - Local Currency, Savings Account

Account Title Cash in Bank - Local Currency, Time Deposits

Cash in Bank - Foreign Currency

Account Title Cash - Bangko Sentral ng Pilipinas

Account Title Cash in Bank - Foreign Currency, Current Account

Account Title Cash in Bank - Foreign Currency, Savings Account

Account Title Cash in Bank - Foreign Currency, Time Deposits

Account Title Accounts Receivable

Account Title Allowance for Doubtful Accounts

Account Title Notes Receivable

Account Title Due from Officers and Employees

Account Title Loans Receivable – GOCCs

Account Title Loans Receivable – LGUs

Account Title Loans Receivable – Others

Account Title Real Property Tax Receivable

Account Title Special Education Tax Receivable

Account Title Currency Swap Receivable

Account Title Due from National Treasury

Account Title Due from NGAs

Account Title Due from GOCCs

Account Title Due from LGUs

Account Title Due from NGOs/POs

Account Title Due from Central Office/Home Office

Account Title Due from Operating Units

Account Title Due from Other Funds

Account Title Due from Subsidiaries/Affiliates

Account Title Receivables - Disallowances/Charges

Account Title Dividend Receivable

Account Title Other Receivables

Account Title Raw Materials Inventory

Account Title Work-in-Process Inventory

Account Title Finished Goods Inventory

Account Title Merchandise Inventory

Account Title Office Supplies Inventory

Account Title Accountable Forms Inventory

Account Title Animal/Zoological Supplies Inventory

Account Title Food Supplies Inventory

Account Title Drugs and Medicines Inventory

Account Title Medical, Dental and Laboratory Supplies Inventory

Account Title Agricultural Supplies Inventory

Account Title Textbooks and Instructional Materials Inventory

Account Title Military and Police Supplies Inventory

Account Title Other Supplies Inventory

Account Title Confiscated/Abandoned/Seized Goods Inventory

Account Title Spare Parts Inventory

Account Title Construction Materials Inventory

Agricultural, Fishery and Forestry Products

Account Title Livestock Inventory

Account Title Other Agricultural, Fishery and Forestry Products Inventory

Account Title Prepaid Rent

Account Title Prepaid Insurance

Account Title Prepaid Interest

Account Title Deposit on Letters of Credit

Account Title Advances to Contractors