Professional Documents
Culture Documents
C2003-001 - Annex A
C2003-001 - Annex A
Account Code
Account Title
101 102 103 104 108 110 111 112 113 114 115 116 117
121 122 123 124 125 126 127 128 129 130 131 136 137 138 139
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code
Account Title Intra-Agency Receivables Due from Central Office Due from Regional Offices/Staff Bureaus Due from Operating Units Due from Other Funds Other Receivables Receivables - Disallowances/Charges Other Receivables INVENTORIES Materials Raw Materials Inventory Work-In-Process Inventory Finished Goods Inventory Merchandise Inventory Supplies Office Supplies Inventory Accountable Forms Inventory Animal/Zoological Supplies Inventory Food Supplies Inventory Drugs and Medicines Inventory Medical, Dental and Laboratory Supplies Inventory Gasoline, Oil and Lubricants Inventory Agricultural Supplies Inventory Textbooks and Instructional Materials Inventory Military and Police Supplies Inventory Other Supplies Inventory Confiscated/Abandoned/Seized Goods Inventory Spare Parts Inventory Construction Materials Inventory Agricultural, Fishery and Forestry Products Livestock Inventory Crops and Fruits Inventory Other Agricultural, Fishery and Forestry Products Inventory PREPAYMENTS Prepaid Rent Prepaid Insurance Prepaid Interest Deposit on Letters of Credit Advances to Contractors Deferred Charges Other Prepaid Expenses
2
151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 176 177 178 179 180 181 182 185
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code
Account Title OTHER CURRENT ASSETS Guaranty Deposits Other Current Assets INVESTMENTS INVESTMENTS IN SECURITIES Investments in Treasury Bills Investments in Stocks Investments in Bonds Other Investments and Marketable Securities SINKING FUND Sinking Fund PROPERTY, PLANT AND EQUIPMENT LAND AND LAND IMPROVEMENTS Land Land Improvements 302 Accumulated Depreciation - Land Improvements Runways/Taxiways 303 Accumulated Depreciation - Runways/Taxiways Railways 304 Accumulated Depreciation - Railways Electrification, Power and Energy Structures 305 Accumulated Depreciation - Electrification, Power and Energy Structures BUILDINGS Office Buildings Accumulated Depreciation - Office Buildings School Buildings Accumulated Depreciation - School Buildings Hospitals and Health Centers Accumulated Depreciation - Hospitals and Health Centers Markets and Slaughterhouses Accumulated Depreciation - Markets and Slaughterhouses Other Structures Accumulated Depreciation - Other Structures
186 189
211 311 212 312 213 313 214 314 215 315
218
LEASEHOLD IMPROVEMENTS Leasehold Improvements, Land 318 Accumulated Depreciation - Leasehold Improvements, Land
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Title Leasehold Improvements, Buildings Accumulated Depreciation - Leasehold Improvements, Buildings Other Leasehold Improvements Accumulated Depreciation - Other Leasehold Improvements OFFICE EQUIPMENT, FURNITURE AND FIXTURES Office Equipment Accumulated Depreciation - Office Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures IT Equipment and Software Accumulated Depreciation - IT Equipment Library Books Accumulated Depreciation - Library Books MACHINERIES AND EQUIPMENT Machineries Accumulated Depreciation - Machineries Agricultural, Fishery and Forestry Equipment Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment Airport Equipment Accumulated Depreciation - Airport Equipment Communication Equipment Accumulated Depreciation - Communication Equipment Construction and Heavy Equipment Accumulated Depreciation - Construction and Heavy Equipment Firefighting Equipment and Accessories Accumulated Depreciation - Firefighting Equipment and Accessories Hospital Equipment Accumulated Depreciation - Hospital Equipment Medical, Dental and Laboratory Equipment Accumulated Depreciation - Medical, Dental and Laboratory Equipment Military and Police Equipment Accumulated Depreciation - Military and Police Equipment Sports Equipment Accumulated Depreciation - Sports Equipment Technical and Scientific Equipment Accumulated Depreciation - Technical and Scientific Equipment Other Machineries and Equipment Accumulated Depreciation - Other Machineries and Equipment
4
226 326 227 327 228 328 229 329 230 330 231 331 232 332 233 333 234 334 235 335 236 336 240 340
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code
Account Title TRANSPORTATION EQUIPMENT Motor Vehicles Accumulated Depreciation - Motor Vehicles Trains Accumulated Depreciation - Trains Aircraft and Aircraft Ground Equipment Accumulated Depreciation - Aircraft and Aircraft Ground Equipment Watercrafts Accumulated Depreciation - Watercrafts Other Transportation Equipment Accumulated Depreciation - Other Transportation Equipment
241 341 242 342 243 343 244 344 248 348
250
OTHER PROPERTY, PLANT AND EQUIPMENT Other Property, Plant and Equipment 350 Accumulated Depreciation - Other Property, Plant and Equipment PUBLIC INFRASTRUCTURES Roads, Highways and Bridges Parks, Plazas and Monuments Ports, Lighthouses and Harbors Artesian Wells, Reservoirs, Pumping Stations and Conduits Irrigation, Canals and Laterals Flood Controls Waterways, Aqueducts, Seawalls, River Walls and Others Other Public Infrastructures REFORESTATION PROJECTS Reforestation - Upland Reforestation - Marshland/Swampland CONSTRUCTION IN PROGRESS Agency Assets Construction in Progress - Agency Assets Public Infrastructures/Reforestation Projects Construction in Progress - Roads, Highways and Bridges Construction in Progress - Parks, Plazas and Monuments Construction in Progress - Ports, Lighthouses and Harbors Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits Construction in Progress - Irrigation, Canals and Laterals Construction in Progress - Flood Controls
5
261 262
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Title Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others Construction in Progress - Other Public Infrastructures Construction in Progress - Reforestation - Upland Construction in Progress - Reforestation - Marshland/Swampland OTHER ASSETS Work/Other Animals Breeding Stocks Arts, Archeological Specimen and Other Exhibits Items in Transit Other Assets LIABILITIES CURRENT LIABILITIES Payable Accounts Accounts Payable Notes Payable Due to Officers and Employees Interest Payable Inter - Agency Payables Due to National Treasury Due to BIR Due to GSIS Due to PAG-IBIG Due to PHILHEALTH Due to Other NGAs Due to Other GOCCs Due to LGUs Intra - Agency Payables Due to Central Office Due to Regional Offices/Staff Bureaus Due to Operating Units Due to Other Funds Other Liability Accounts Guaranty Deposits Payable Performance/Bidders/Bail Bonds Payable Currency Swap Payable Tax Refunds Payable Other Payables
401 402 403 409 411 412 413 414 415 416 417 418 421 422 423 424 426 427 428 429 439
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code
Account Title LONG - TERM LIABILITIES Mortgage/Bonds/Loans Payable Mortgage Payable Bonds Payable - Domestic Bonds Payable - Foreign Loans Payable - Domestic Loans Payable - Foreign Other Long - Term Liabilities DEFERRED CREDITS Deferred Real Property Tax Income Deferred Special Education Tax Income Other Deferred Credits
EQUITY
501 GOVERNMENT EQUITY Government Equity INTERMEDIATE ACCOUNTS Cost of Goods Sold Income and Expense Summary Retained Operating Surplus (Year 1) Retained Operating Surplus (Year 2) Retained Operating Surplus (Year 3)
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code
Account Title
INCOME
TAX REVENUE National Taxes Business Tax Capital Gain Tax Documentary Stamp Tax Donors Tax Estate Tax Excise Tax on Articles Final Tax Franchise Tax Immigration Tax Import Duties Income Tax - Individuals Income Tax - Partnerships Income Tax - Corporations Professional Tax Stock Transfer Tax Tax on Forest Products Value Added Tax Value Added Tax - Expanded Other National Taxes Fines and Penalties - National Taxes Local Taxes Amusement Tax Business Tax Community Tax Franchise Tax Occupation Tax Printing and Publication Tax Property Transfer Tax Real Property Tax Real Property Tax on Idle Lands Special Assessment Tax Special Education Tax Tax on Delivery Trucks and Vans Tax on Sand, Gravel and Other Quarry Products Other Local Taxes
551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 578 579
581 582 583 584 585 586 587 588 589 590 591 592 593 598
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
599
Fines and Penalties - Local Taxes GENERAL INCOME ACCOUNTS Permits and Licenses Fees on Weights and Measures Fishery Rental Fees Franchising and Licensing Fees Motor Vehicles Users Charge Permit Fees Registration Fees Other Permits and Licenses Fines and Penalties - Permits and Licenses Service Income Affiliation Fees Athletic and Cultural Fees Clearance and Certification Fees Comprehensive Examination Fees Diploma and Graduation Fees Garbage Fees Inspection Fees Library Fees Medical, Dental and Laboratory Fees Passport and Visa Fees Processing Fees Seminar Fees Toll and Terminal Fees Transcript of Records Fees Other Service Income Fines and Penalties - Service Income Business Income Hospital Fees Income from Canteen Operations Income from Cemetery Operations Income from Communication Facilities Income from Dormitory Operations Income from Markets Income from Slaughterhouses Income from Transportation Systems Income from Waterworks Systems Landing and Parking Fees Printing and Publication Income
9
611 612 613 614 615 616 617 618 619 620 621 622 623 624 628 629
631 632 633 634 635 636 637 638 639 640 641
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Rent Income Sales Revenue Tuition Fees Other Business Income Fines and Penalties - Business Income Subsidy Income Subsidy Income from National Government Subsidy from other National Government Agencies Subsidy from Central Office Subsidy from Regional Office/Staff Bureau Subsidy from Operating Unit Subsidy from Other LGUs Subsidy from Other Funds Other Income Dividend Income Income from Grants and Donations Insurance Income Interest Income Internal Revenue Allotment Sale of Confiscated/Abandoned/Seized Goods and Properties Share from Economic Zones Share from Expanded Value Added Tax (EVAT) Share from National Wealth Share from PAGCOR/PCSO Share from Tobacco Excise Tax Miscellaneous Income Other Fines and Penalties
661 662 663 664 665 666 667 668 669 670 671 678 679
GAIN/LOSS ACCOUNTS 681 682 683 684 Gain/Loss on Foreign Exchange (FOREX) Gain/Loss on Sale of Disposed Assets Gain/Loss on Sale of Securities Prior Years' Adjustments
10
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code
Account Title
EXPENSES
PERSONAL SERVICES Salaries and Wages Salaries and Wages - Regular Salaries and Wages - Military/Uniformed Salaries and Wages - Part-time Salaries and Wages - Substitute Salaries and Wages - Casual Salaries and Wages - Contractual Salaries and Wages - Emergency Other Compensation Personnel Economic Relief Allowance ( PERA) Additional Compensation ( ADCOM) Representation Allowance (RA) Transportation Allowance (TA) Clothing/Uniform Allowance Subsistence, Laundry and Quarter Allowance Productivity Incentive Allowance Overseas Allowance Other Bonuses and Allowances Honoraria Hazard Pay Longevity Pay Overtime and Night Pay Cash Gift Year End Bonus Personnel Benefits Contributions Life and Retirement Insurance Contributions PAG-IBIG Contributions PHILHEALTH Contributions ECC Contributions Other Personnel Benefits Pension Benefits - Civilian Pension Benefits - Military/Uniformed Retirement Benefits - Civilian Retirement Benefits - Military/Uniformed Terminal Leave Benefits
701 702 703 704 705 706 707 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 731 732 733 734 738 739 740 741 742
11
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Title Health Workers Benefits Other Personnel Benefits MAINTENANCE AND OTHER OPERATING EXPENSES Traveling Expenses Traveling Expenses - Local Traveling Expenses - Foreign Training and Scholarship Expenses Training Expenses Scholarship Expenses Supplies and Materials Expenses Office Supplies Expenses Accountable Forms Expenses Animal/Zoological Supplies Expenses Food Supplies Expenses Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expenses Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses Textbooks and Instructional Materials Expenses Military and Police Supplies Expenses Other Supplies Expenses Utility Expenses Water Expenses Electricity Expenses Cooking Gas Expenses Communication Expenses Postage and Deliveries Telephone Expenses - Landline Telephone Expenses - Mobile Internet Expenses Cable, Satellite, Telegraph, and Radio Expenses Membership Dues and Contributions to Organizations Awards and Indemnities Advertising Expenses Printing and Binding Expenses Rent Expenses Representation Expenses Transportation and Delivery Expenses
751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 771 772 773 774 775 778 779 780 781 782 783 784
12
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code 785 786 787 788 791 792 793 794 795 796 797 799
Account Title Storage Expenses Subscriptions Expenses Survey Expenses Rewards and Other Claims Professional Services Legal Services Auditing Services Consultancy Services Environment/Sanitary Services General Services Janitorial Services Security Services Other Professional Services Repairs and Maintenance Land Improvements Repairs and Maintenance - Land Improvements Repairs and Maintenance - Runways/Taxiways Repairs and Maintenance - Railways Repairs and Maintenance - Electrification, Power and Energy Structures Buildings Repairs and Maintenance - Office Buildings Repairs and Maintenance - School Buildings Repairs and Maintenance - Hospitals and Health Centers Repairs and Maintenance - Markets and Slaughterhouses Repairs and Maintenance - Other Structures Leasehold Improvements Repairs and Maintenance - Leasehold Improvements, Land Repairs and Maintenance - Leasehold Improvements, Buildings Repairs and Maintenance - Other Leasehold Improvements Office Equipment, Furniture and Fixtures Repairs and Maintenance - Office Equipment Repairs and Maintenance - Furniture and Fixtures Repairs and Maintenance - IT Equipment and Software Machineries and Equipment Repairs and Maintenance - Machineries Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment Repairs and Maintenance - Airport Equipment
802 803 804 805 811 812 813 814 815 818 819 820 821 822 823 826 827 828
13
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code 829 830 831 832 833 834 835 836 840 841 842 843 844 848 850 851 852 853 854 855 856 857 860 861 862
Account Title Repairs and Maintenance - Communication Equipment Repairs and Maintenance - Construction and Heavy Equipment Repairs and Maintenance - Firefighting Equipment and Accessories Repairs and Maintenance - Hospital Equipment Repairs and Maintenance - Medical, Dental and Laboratory Equipment Repairs and Maintenance - Military and Police Equipment Repairs and Maintenance - Sports Equipment Repairs and Maintenance - Technical and Scientific Equipment Repairs and Maintenance - Other Machineries and Equipment Transportation Equipment Repairs and Maintenance - Motor Vehicles Repairs and Maintenance - Trains Repairs and Maintenance - Aircraft and Aircraft Ground Equipment Repairs and Maintenance - Watercrafts Repairs and Maintenance - Other Transportation Equipment Other Property, Plant and Equipment Repairs and Maintenance - Other Property, Plant and Equipment Public Infrastructures Repairs and Maintenance - Roads, Highways and Bridges Repairs and Maintenance - Parks, Plazas and Monuments Repairs and Maintenance - Ports, Lighthouses and Harbors Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits Repairs and Maintenance - Irrigation, Canals and Laterals Repairs and Maintenance - Flood Controls Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and Others Repairs and Maintenance - Other Public Infrastructures Reforestation Projects Repairs and Maintenance - Reforestation - Upland Repairs and Maintenance - Reforestation - Marshland/Swampland Subsidies and Donations Subsidy to National Government Agencies Subsidy to Regional Offices/Staff Bureaus Subsidy to Operating Units Subsidy to Local Government Units Subsidy to Government Owned and Controlled Corporations Subsidy to NGOs/POs
14
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code 877 878 881 882 883 884 891 892 893
Account Title Subsidy to Other Funds Donations Confidential, Intelligence, Extraordinary and Miscellaneous Expenses Confidential Expenses Intelligence Expenses Extraordinary Expenses Miscellaneous Expenses Taxes, Insurance Premiums and Other Fees Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Non-Cash Expenses Bad Debts Bad Debts Expense Depreciation Land Improvements Depreciation - Land Improvements Depreciation - Runways/Taxiways Depreciation - Railways Depreciation - Electrification, Power and Energy Structures Buildings Depreciation - Office Buildings Depreciation - School Buildings Depreciation - Hospitals and Health Centers Depreciation - Markets and Slaughterhouses Depreciation - Other Structures Leasehold Improvements Depreciation - Leasehold Improvements, Land Depreciation - Leasehold Improvements, Buildings Depreciation - Other Leasehold Improvements Office Equipment, Furniture and Fixtures Depreciation - Office Equipment Depreciation - Furniture and Fixtures Depreciation - IT Equipment Depreciation - Library Books
901
902 903 904 905 911 912 913 914 915 918 919 920 921 922 923 924
15
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code 926 927 928 929 930 931 932 933 934 935 936 940 941 942 943 944 948 950 951
Account Title Depreciation -Machineries Depreciation - Agricultural, Fishery and Forestry Equipment Depreciation - Airport Equipment Depreciation - Communication Equipment Depreciation - Construction and Heavy Equipment Depreciation - Firefighting Equipment and Accessories Depreciation - Hospital Equipment Depreciation - Medical, Dental and Laboratory Equipment Depreciation - Military and Police Equipment Depreciation - Sports Equipment Depreciation - Technical and Scientific Equipment Depreciation - Other Machineries and Equipment Transportation Equipment Depreciation - Motor Vehicles Depreciation - Trains Depreciation - Aircraft and Aircraft Ground Equipment Depreciation - Watercrafts Depreciation - Other Transportation Equipment Other Property, Plant and Equipment Depreciation - Other Property, Plant and Equipment Depletion Obsolescence - IT Software Discounts Discount on Real Property Taxes Discount on Special Education Tax Tax Exemptions and Refunds Loss from Tax Exemptions Tax Refunds Remittance to National Treasury from Assets Disposal Remittance to National Treasury from Assets Disposal
954 955
957 958
959
16
ANNEX A
COA Circular No. 2003-001 Date: June 17, 2003
Account Code
Account Title Other Maintenance and Operating Expenses Loss of Assets Loss on Guaranty Other Maintenance and Operating Expenses FINANCIAL EXPENSES Bank Charges Commitment Fees Debt Service Subsidy to GOCCs Documentary Stamps Expenses Interest Expenses Other Financial Charges
17