Documente Academic
Documente Profesional
Documente Cultură
127 Real Property Tax Receivable 124 Real Property Tax Receivable
128 Special Education Tax Receivable 125 Special Education Tax Receivable
129 Interest Receivable 126 Interest Receivable
130 Currency Swap Receivable 127 Currency Swap Receivable
Inter - Agency Receivables
131 Due from National Treasury 134 Due from National Treasury
20
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
21
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
22
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
Leasehold Improvements
23
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
24
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
Transportation Equipment
241 Motor Vehicles 218 Motor Vehicles
341 Accumulated Depreciation - Motor 318 Accumulated Depreciation - Motor
Vehicles Vehicles
242 Trains 220 Trains
342 Accumulated Depreciation - Trains 320 Accumulated Depreciation - Trains
243 Aircrafts and Aircraft Ground Equipment 221 Aircrafts/Aircraft Ground Equipment
343 Accumulated Depreciation - Aircrafts 321 Accumulated Depreciation
and Aircraft Ground Equipment -Aircrafts/Aircraft Ground Equipment
244 Watercrafts 219 Watercrafts
344 Accumulated Depreciation-Watercrafts 319 Accumulated Depreciation - Watercrafts
248 Other Transportation Equipment 223 Other Equipment
348 Accumulated Depreciation - Other 323 Accumulated Depreciation - Other
Transportation Equipment Equipment
Public Infrastructures
251 Roads, Highways and Bridges 243 Public Infrastructures
252 Parks, Plazas and Monuments
253 Ports, Lighthouses and Harbors
254 Artesian Wells, Reservoirs, Pumping 217 Artesian Wells, Reservoirs, Pumping
Stations and Conduits Stations and Conduits
Reforestation Projects
261 Reforestation - Upland 244 Reforestation Projects
262 Reforestation - Marshland/Swampland
Construction in Progress
Agency Assets
25
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
271 Construction in Progress - Flood Controls 241 Construction in Progress - Other Public
Infrastructures
273 Construction in Progress - Other Public 241 Construction in Progress - Other Public
Infrastructures Infrastructures
26
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
Inter-Agency Payables
411 Due to National Treasury 433 Due to National Treasury
412 Due to BIR 410 Withholding Taxes Payable
413 Due to GSIS 411 GSIS Payable
414 Due to PAG-IBIG 412 PAG-IBIG Payable
415 Due to PHILHEALTH 413 PHILHEALTH Payable
416 Due to Other NGAs 430 Due to NGAs
502 Project Equity
417 Due to Other GOCCs 432 Due to GOCCs
418 Due to LGUs 431 Due to LGUs
Intra-Agency Payables
421 Due to Central Office 435 Due to Central Office
422 Due to Regional Offices/Staff Bureaus 436 Due to Regional Offices/Staff Bureaus
423 Due to Operating Units 437 Due to Operating Units
424 Due to Other Funds 429 Due to Other Funds
Other Liability Accounts
426 Guaranty Deposits Payable 408 Guaranty Deposits Payable
427 Performance/Bidders/Bail Bonds Payable 414 Performance/Bidders/Bail Bonds Payable
428 Currency Swap Payable 427 Currency Swap Payable
429 Tax Refund Payable Tax Refunds Payable
407
409 Tax Credit Certificates Payable
439 Other Payables 439 Retirement Gratuity Benefits Payable
450 Other Payables
Long-Term Liabilities
Mortgage/Bonds/Loans Payable
441 Mortgage Payable 453 Mortgage Payable
442 Bonds Payable - Domestic 454 Bonds Payable - Long-Term, Domestic
443 Bonds Payable - Foreign 455 Bonds Payable - Long-Term, Foreign
444 Loans Payable - Domestic 451 Loans Payable - Long-Term, Domestic
445 Loans Payable - Foreign 452 Loans Payable - Long-Term, Foreign
27
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
Deferred Credits
451 Deferred Real Property Tax Income 448 Deferred Real Property Tax Income
452 Deferred Special Education Tax Income 449 Deferred Special Education Tax Income
453 Other Deferred Credits Other Deferred Credits
441
Government Equity
501 Government Equity 501 Government Equity
502 Project Equity
537 Invested Equity
Intermediate Accounts
511 Cost of Goods Sold 531 Cost of Goods Sold
512 Income and Expense Summary 532 Income and Expense Summary
513 Retained Operating Surplus Retained Operating Surplus
534
INCOME
Tax Revenue
National Taxes
551 Business Tax Business Taxes and Licenses
723
552 Capital Gains Tax Capital Gains Tax
717
553 Documentary Stamp Tax 741 Documentary Stamp Tax
743 Science Stamp Tax
28
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
579 Fines and Penalties - National Taxes Fines and Penalties - Tax Revenue
760
Local Taxes
29
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
599 Fines and Penalties - Local Taxes 735 Miscellaneous Taxes on Goods and
Services
760 Fines and Penalties - Tax Revenue
Service Income
611 Affiliation Fees Tuition/Affiliation Fees
762
612 Athletic and Cultural Fees Athletic and Cultural Fees
766
613 Clearance and Certification Fees Clearance/Certification Fees
773
614 Comprehensive Examination Fees Comprehensive Examination Fees
767
615 Diploma and Graduation Fees Diploma and Graduation Fees
769
616 Garbage Fees Garbage Fees
772
617 Inspection Fees Inspection Fees
770
30
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
Business Income
631 Hospital Fees 763 Hospital Fees
790 Other Income from Hospital Services
791 Other Income from Hospital Business
Operations
31
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
649 Fines and Penalties - Business Income 641 Fines and Penalties - Government Services
and Business Operations
799 Fines and Penalties - Other Specific
Income
Subsidy Income
651 Subsidy Income from National Government Subsidy Income from National Government
601
652 Subsidy from Other National Government
Agencies
653 Subsidy from Central Office Subsidy from Central Office
602
654 Subsidy from Regional Office/Staff Bureau Subsidy from Regional Office/Staff Bureau
603
655 Subsidy from Operating Unit
Other Income
661 Dividend Income Dividend Income
623
662 Income from Grants and Donations Income from Grants and Donations
651
663 Insurance Income Insurance Income
622
664 Interest Income Interest Income
624
665 Internal Revenue Allotment Share from Internal Revenue Collections
746
666 Sale of Confiscated/Abandoned/Seized Sale of Confiscated Goods and Properties
Goods and Properties 627
667 Share from Economic Zones Share from Economic Zones
748
32
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
671 Share from Tobacco Excise Tax Share from Tobacco Excise Tax
747
678 Miscellaneous Income Miscellaneous Operating and Service
639 Income
679 Other Fines and Penalties Fines and Penalties Other Specific
799 Income
Gain/Loss Accounts
681 Gain/Loss on Foreign Exchange (FOREX) 628 Foreign Exchange (FOREX) Gain
956 Foreign Exchange (FOREX) Loss
703 Salaries and Wages - Part-time 802 Salaries and Wages - Part-time Pay
704 Salaries and Wages - Substitute
705 Salaries and Wages - Casual 803 Salaries and Wages - Casual/Contractual
706 Salaries and Wages - Contractual
707 Salaries and Wages - Emergency
Other Compensation
711 Personnel Economic Relief Allowance 804 Personnel Economic Relief Allowance
(PERA) (PERA)
712 Additional Compensation (ADCOM) 805 Additional Compensation (ADCOM)
713 Representation Allowance (RA) 806 Representation Allowance (RA)
714 Transportation Allowance (TA) 807 Transportation Allowance (TA)
715 Clothing/Uniform Allowance 808 Clothing Allowance
716 Subsistence, Laundry and Quarters 824 Subsistence and Quarters Allowances
Allowances
717 Productivity Incentive Allowance 815 Productivity Incentive Benefits
33
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
723 Overtime and Night Pay 811 Overtime and Night Pay
812 Holiday Pay
34
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
761 Gasoline, Oil and Lubricants Expenses 852 Gasoline, Oil and Lubricants Expenses
762 Agricultural Supplies Expenses 853 Agricultural Supplies Expenses
763 Textbooks and Instructional Materials 849 Office Supplies Expenses
Expenses
764 Military and Police Supplies Expenses
765 Other Supplies Expenses
Utility Expenses
766 Water Expenses 834 Water
767 Electricity Expenses 835 Electricity
768 Cooking Gas Expenses 836 Cooking Gas
Communication Expenses
771 Postage and Deliveries 838 Postage and Deliveries
35
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
803 Repairs and Maintenance - Runways/ 862 Public Infrastructure Repairs and
Taxiways Maintenance
804 Repairs and Maintenance - Railways
805 Repairs and Maintenance
-Electrification, Power and Energy
Structures
Buildings
811 Repairs and Maintenance - Office 864 Buildings Maintenance
Buildings
812 Repairs and Maintenance - School 865 School Buildings Maintenance
Buildings
813 Repairs and Maintenance - Hospitals 867 Hospitals and Health Centers Maintenance
and Health Centers
814 Repairs and Maintenance - Markets and 866 Markets and Slaughterhouses Maintenance
Slaughterhouses
815 Repairs and Maintenance - Other 868 Other Structures
Structures
Leasehold Improvements
818 Repairs and Maintenance - Leasehold 886 Other Repairs and Maintenance
Improvements, Land
819 Repairs and Maintenance - Leasehold
Improvements, Buildings
820 Repairs and Maintenance - Other
Leasehold Improvements
36
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
Transportation Equipment
841 Repairs and Maintenance Motor 878 Motor Vehicles Maintenance
Vehicles
842 Repairs and Maintenance - Trains 880 Trains Maintenance
843 Repairs and Maintenance - Aircrafts and 881 Aircrafts/Aircraft Ground Equipment
Aircraft Ground Equipment Maintenance
844 Repairs and Maintenance - Watercrafts 879 Watercrafts Maintenance
848 Repairs and Maintenance - Other 883 Other Equipment Maintenance
Transportation Equipment
Other Property, Plant and Equipment
850 Repairs and Maintenance - Other 883 Other Equipment Maintenance
Property, Plant and Equipment 886 Other Repairs and Maintenance
Public Infrastructures
851 Repairs and Maintenance - Roads, 862 Public Infrastructure Repairs and
Highways and Bridges Maintenance
852 Repairs and Maintenance - Parks,
Plazas and Monuments
853 Repairs and Maintenance-Ports,
Lighthouses and Harbors
854 Repairs and Maintenance - Artesian 877 Artesian Wells, Reservoirs, Pumping
Wells, Reservoirs, Pumping Stations Stations and Conduits Maintenance
37
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
855 Repairs and Maintenance - Irrigation, 862 Public Infrastructure Repairs and
Canals and Laterals Maintenance
856 Repairs and Maintenance - Flood
Controls
857 Repairs and Maintenance - Waterways,
Aqueducts, Seawalls, River Walls and
Others
860 Repairs and Maintenance - Other Public
Infrastructures
Reforestation Projects
861 Repairs and Maintenance 863 Reforestation Project Maintenance
-Reforestation- Upland
862 Repairs and Maintenance
-Reforestation-
Marshland/Swampland
38
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
Depreciation
Land Improvements
902 Depreciation - Land Improvements 902 Depreciation - Land Improvements
903 Depreciation - Runways/Taxiways
904 Depreciation - Railways
905 Depreciation - Electrification, Power
and Energy Structures
Buildings
911 Depreciation - Office Buildings 904 Depreciation - Buildings
912 Depreciation - School Buildings 905 Depreciation - School Buildings
913 Depreciation - Hospitals and Health 907 Depreciation - Hospitals and Health
Centers Centers
914 Depreciation - Markets and 906 Depreciation - Markets and
Slaughterhouses Slaughterhouses
Leasehold Improvements
918 Depreciation - Leasehold Improvements, 903 Depreciation - Leasehold Improvements
Land
919 Depreciation - Leasehold Improvements,
Buildings
920 Depreciation - Other Leasehold
Improvements
39
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
Transportation Equipment
941 Depreciation - Motor Vehicles 918 Depreciation - Motor Vehicles
942 Depreciation - Trains 920 Depreciation - Trains
943 Depreciation-Aircrafts and Aircraft 921 Depreciation-Aircrafts/Aircraft Ground
Ground Equipment Equipment
944 Depreciation - Watercrafts 919 Depreciation - Watercrafts
948 Depreciation - Other Transportation 923 Depreciation - Other Equipment
Equipment
Other Property, Plant and Equipment
950 Depreciation - Other Property, Plant 923 Depreciation - Other Equipment
and Equipment 927 Depreciation - Other Property, Plant and
Equipment
Depletion
951 Obsolescence - IT Software 928 Obsolescence - IT Software
Discounts
954 Discount on Real Property Taxes 937 Discount on Real Property Tax
955 Discount on Special Education Tax 938 Discount on Special Education Tax
Tax Exemption and Refunds
957 Loss from Tax Exemptions 860 Tax Credit Subsidy
861 Tax Exemption Expenses
958 Tax Refunds 950 Other Expenses
Remittance to National Treasury from Assets
Disposal
959 Remittance to National Treasury from Assets
Disposal
Financial Expenses
40
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)
41