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REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

GOVERNMENT ACCOUNTING & FMIS

October 4, 2002

TO : All Chief Accountants/Heads of Accounting Units of National


Government Agencies and Local Government Units and all Others
Concerned.

SUBJECT : Conversion of the Chart of Accounts under the Old Government


Accounting System (OGAS) to the New Government Accounting
System (NGAS) and vice-versa.

The adoption of the NGAS by all national government agencies and local government
units effective January 1, 2002 requires the conversion of old accounts to the NGAS
accounts. To facilitate such conversion, provided herein is the Chart of Accounts per
OGAS with the equivalent accounts in the NGAS Chart of Accounts and also equivalent
from the NGAS to OGAS Chart of Accounts.

For your guidance and information.

(Sgd.) LOURDES B. DIMAPILIS


Assistant Commissioner

ATTACHMENTS:

Conversion of the Chart of Accounts


• Old Government Accounting System (OGAS) to the New Government
Accounting System (NGAS)
• New Government Accounting System (NGAS) to the Old Government
Accounting System (OGAS)

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