COA
Company
LOGO

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(PS, MOOE & CO)
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To provide new accounts for the adoption of the
Philippine Public Sector Accounting Standards
(harmonized with IPSAS)

To provide uniform accounts for national government accounting and budget systems to facilitate the preparation of harmonized financial and budgetary accountability reports

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To expand the account code from three (3) digits in the NGAS Chart of Accounts to eight (8) digits, to allow expansion or creation of new accounts as may be necessary to implement new standards or policies and provide up to four levels of consolidation depending on the users’ information needs.

a. Coverage is limited only to all national government agencies and GOCCs receiving funds constituted as SAGF from the National Government b. Expanded account code structure
- from three (3) digits to eight (8) digits

COA Revised Chart of Accounts
ACCOUNT CODE STRUCTURE

Codes are assigned to account groups to facilitate location of accounts in the general and subsidiary ledgers, to provide systematic arrangement and classification of accounts and facilitate preparation of the consolidated financial reports as follows:
Code
1
2
3
4
5
Account Groups
Assets
Liabilities
Equity
Income
Expenses

ASSET WITHOUT CONTRA
ACCOUNT
Ex. Cash, Collecting Officer

ASSET WITH CONTRA ACCOUNT
Accounts
Accounts Receivable
Accounts Receivable
Allowance for Impairment -
Accounts Receivable

ASSET CONTRA ACCOUNT
Ex. Allowance for Impairment –
Accounts Receivable
Asset
Receivables
Loans and Receivable
Accounts
Accounts Receivable
Allowance for Impairment -
Accounts Receivable
1 03 1 01 1

1 02 01 010 Financial Assets Held for Trading in compliance with IPSAS 28-30
1 02 02 011 Allowance for Impairment -
Investments in Treasury Bills -
Local in compliance with IPSAS 29 (Financial Instruments -
Recognition and Measurement)
1 03 02 020 Finance Lease Receivable
1 03 02 021 Allowance for Impairment -
Finance Lease Receivables in compliance with IPSAS 13 (Leases) in compliance with IPSAS 13 (Leases)
1 05 01 020 Investment Property, Buildings in compliance with IPSAS 16 (Investment Property)
1 05 01 021 Accumulated Depreciation -
Investment Property, Buildings in compliance with IPSAS 16 (Investment Property)
1 05 01 022 Accumulated Impairment Losses -
Investment Property, Buildings in compliance with IPSAS 26 (Impairment of Cash
Generating Assets)

1 01 04 010 Cash-Treasury/Agency
Deposit, Regular
1 01 04 020 Cash - Treasury/Agency
Deposit, Special Account
1 01 04 030 Cash - Treasury/Agency
Deposit, Trust

d. Some accounts were deleted since these accounts are for use by local government units or governmentowned and/or controlled corporations, while other accounts are no longer applicable to national government agencies.

Example:

e. Some accounts were either expanded or compressed. For instance, expense accounts for repairs and maintenance and depreciation of property, plant and equipment which were previously presented per asset account were compressed based on the major account classification.

Example:
811 Repairs and Maintenance 5 02 13 040 Repairs and
Office Buildings Maintenance-
812 Repairs and Maintenance Buildings and Other
School Buildings Structure
813 Repairs and Maintenance -
Hospitals and Health
Centers
814 Repairs and Maintenance -
Market and Slaughterhouses
815 Repairs and Maintenance -
Other Structures

Example:
811 Depreciation-Office 5 05 01 040 Depreciation -
Buildings Buildings and
812 Depreciation-School Other Structures
Buildings
813 Depreciation-Hospitals and Health Centers
814 Depreciation-Market and Slaughterhouses
815 Depreciation-Other
Structures

Repairs and Maintenance –
Buildings and Other Structures
 Subsidiary Ledgers:
01 - Buildings
02 - School Buildings
03 - Hospitals and Health Centers
04 - Markets
05 - Slaughterhouses
06 - Hostels and Dormitories
99 - Other Structures

Depreciation - Buildings and Other
Structures
5-05-01-040
 Subsidiary Ledgers:
01 - Buildings
02 - School Buildings
03 - Hospitals and Health Centers
04 - Markets
05 - Slaughterhouses
06 - Hostels and Dormitories
99 - Other Structures

Example:
716 Subsistence, Laundry 5 01 02 050 Subsistence and Quarters Allowance
Allowance 5 01 02 060 Laundry
Allowance
5 01 02 070 Quarters
Allowance

MDS ACCOUNT
Example:
108 Cash - National 1 01 04 040 Cash-Modified Disbursement
Treasury, Modified System (MDS), Regular
Disbursement
System (MDS) 1 01 04 050 Cash-Modified Disbursement
System (MDS), Special
Account
1 01 04 060 Cash-Modified Disbursement
System (MDS), Trust

Republic of the Philippines
COMMISSION ON AUDIT
DEPARTMENT OF BUDGET AND MANAGEMENT
DEPARTMENT OF FINANCE
Company
LOGO

 To capture all financial transactions such as goods or services acquired, payments made, revenue sources and the causes of increases or decreases in assets and liabilities.
 To enable the classification and coding of transactions for reporting of impact of government revenues and expenditures on the economy as well as internal departmental analysis and decision-making by oversight agencies.

 The object coding in the information system provides a repository of government-wide information which can be used by oversight agencies without requiring departments and agencies to respond to individual requests.
 Provides a basis for coding the object classification which uses accrual accounting requiring transactions to be recorded in the period when they occur and not only when cash or equivalents are received or paid.

The Unified Account Code Structure
FUNDING SOURCE
6Digits
ORGANIZATION
12 digits
LOCATION
9 digits
MFO/PROGRA
M, ACTIVITY and PROJECT
9 digits
OBJECT CODE
10 digits
Financing
Source
1 digit
Authorizatio n
2 digits
Fund
Categor y
3 digits
Departme nt
2 digits
Agency
3 digits
Operating
Unit
7 digits
Region
2 digits
Provinc e
2 digits
City,
Municipali ty
2 digits
Barangay
3 digits
MFO/PAP Code
9 digits
COACoA
*Object
8 digits
Sub-Object
2 digits
Required Required Required Required Required Optional Optional Unique for each
Department/Agency
Uniform across
Government

Object Code Structure in UACS
OBJECT CODE
10 digits
COA
Revised Chart of
Accounts
8 digits
DBM Sub-Object
Code
2 digits
31

Account Code Structure in UACS
 Generally, the account code structure below shall be followed.
FS Element
1 digit
FS Elements:
3
4
1
2
5
Account Code Structure
8 digits
Major
Account
2 digits
Summary
Account
2 digits
GL Account
3 digits
Assets
Liabilities
Equity
Income
Expenses
32

Sub-Object Code
 If disaggregation is necessary, sub object codes of two digits shall be used to show the breakdown of selected assets, income and expenses, otherwise, two zeros will be used. The responsibility for disaggregation and sub-coding of the following accounts are as shown below.
Accounts
Cash in Bank
Taxes
Import Duties
Non-Tax Revenues
Personnel Services
MOOE
Capital Outlays
Agency Responsible for
Disaggregation
BTr
BIR
BOC
DOF/BTr
DBM
DBM
DBM
33

Object Coding Examples with Sub-Codes
 Example of accounts with sub-codes required by the Bureau of the
Treasury
PARTICULARS
ASSETS
CASH AND CASH EQUIVALENTS
Cash in Bank - Local Currency, Current Account
Cash in Bank - Local Currency, Allied Bank
Cash in Bank - Local Currency, Amanah Bank
Cash in Bank - Local Currency, Asia United Bank Corporation
Cash in Bank - Local Currency, Australia and New Zealand Bank
Cash in Bank - Local Currency, Banco de Oro (BDO)
Cash in Bank - Local Currency, Bangkok Bank
Cash in Bank - Local Currency, Bangkok Bank Public Company Limited
UACS
10000000 00
10100000 00
10102020 00
10102020 01
10102020 02
10102020 03
10102020 04
10102020 05
10102020 06
10102020 07
34

Object Coding Examples with Sub-Codes
 Example of accounts with sub-codes required by the Bureau of the
Treasury
PARTICULARS
ASSETS
CASH AND CASH EQUIVALENTS
Cash in Bank - Local Currency, Current Account
Cash in Bank - Local Currency, Bank of China
Cash in Bank - Local Currency, Bank of Commerce
Cash in Bank - Local Currency, Bank of the Philippine Islands (BPI)
Cash in Bank - Local Currency, Bank of Tokyo
Cash in Bank - Local Currency, China Banking Corporation
Cash in Bank - Local Currency, Chinatrust Commercial Bank
Cash in Bank - Local Currency, Citibank
Cash in Bank - Local Currency, Deutsche Bank AG
UACS
10000000 00
10100000 00
10102020 00
10102020 08
10102020 09
10102020 10
10102020 11
10102020 12
10102020 13
10102020 14
10102020 15
35

Object Coding Examples with Sub-Codes
 Example of accounts with sub-codes required by the Bureau of the
Treasury
PARTICULARS
Cash in Bank - Local Currency, Savings Account
Cash in Bank - Local Currency, Savings Accounts- LBP
Cash in Bank - Local Currency, Savings Accounts- DBP
Cash in Bank - Local Currency, Savings Accounts- PVB
Cash in Bank - Local Currency, Savings Accounts- PNB
Cash in Bank - Local Currency, Savings Accounts- Philippine Amanah Bank (PAB)
Cash in Bank - Local Currency, Savings Accounts- Philippine Post Savings Bank (PPSB)
Cash in Bank - Local Currency, Savings Accounts- UCPB
UACS
10102030 00
10102030 01
10102030 02
10102030 03
10102030 04
10102030 05
10102030 06
10102030 07
36

Object Coding Examples with Sub-Codes
 Example of accounts with sub-codes required by the Bureau of
Internal Revenue
PARTICULARS
INCOME
TAX REVENUE
Tax Revenue - Individual and Corporation
Income Tax
Income Tax – Individuals
Income Tax – Partnerships
Income Tax – Corporations
UACS
40000000 00
40100000 00
40101000 00
40101010 00
40101010 01
40101010 02
40101010 03
37

Object Coding Examples with Sub-Codes
 Example of accounts with sub-codes required by the Bureau of
Internal Revenue
PARTICULARS
Excise Tax
Excise - Tobacco Products
Excise - Alcoholic Beverages
Excise - Mining – Non-Metalic Products
Excise - Mining – Metalic Products
Excise - Petroleum Products
Excise - Motor Vehicles
Excise - Mineral Products
Excise - Other
UACS
40103020 00
40103020 01
40103020 02
40103020 03
40103020 04
40103020 05
40103020 06
40103020 07
40103020 08
38

Object Coding Examples without Sub-Codes
 Example of asset accounts without sub-codes
PARTICULARS
ASSETS
CASH AND CASH EQUIVALENTS
Cash on Hand
Cash - Collecting Officer
Petty Cash
UACS
10000000 00
10100000 00
10101000 00
10101010 00
10101020 00
39

Object Coding Examples without Sub-Codes
 Example of asset accounts without sub-codes
PARTICULARS
RECEIVABLES
Loans and Receivable Accounts
Accounts Receivable
Allowance for Impairment - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled Corporations
Allowance for Impairment - Loans Receivable - Government-Owned and/or
Controlled Corporations
Loans Receivable - Local Government Units
Allowance for Impairment - Loans Receivable - Local Government Units
Interests Receivable
Allowance for Impairment - Interest Receivable
UACS
10300000 00
10301000 00
10301010 00
10301011 00
10301020 00
10301021 00
10301030 00
10301031 00
10301040 00
10301041 00
10301050 00
10301051 00
40

Expenditure Coding
 “Major Account Code” in the COA Revised Chart of
Accounts coding structure shall be replaced with
“Expenditure/Allotment Code” with “0” prefix as follows:
COA Revised Chart of Accounts (8 digits)
With modification
FS element
(1 digit)
Expenditure /
Allotment
Code
(“0” + 1 digit)
Summary
Account
(2 digits)
General
Ledger
Account
(3 digits)
DBM Sub-
Code
DBM/BTR/
BOC
(2 digits)
41

Description
Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Direct Costs
Non-Cash Expenses
Capital Outlays
Code
4
5
6
1
2
3

Coding Examples for
Personnel Services
PARTICULARS
EXPENSES
PERSONNEL SERVICES
Salaries and Wages
Salaries and Wages - Regular
Basic Pay - Civilian
Basic Pay - Military/Uniformed Personnel
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
PERA – Civilian
PERA - Military/Uniformed Personnel
Representation Allowance (RA)
Transportation Allowance (TA)
Transportation Allowance (TA)
RATA of Sectoral/Alternate Sectoral Representatives
UACS
50000000 00
50100000 00
50101000 00
50101010 00
50101010 01
50101010 02
50101020 00
50102000 00
50102010 00
50102010 01
50102010 02
50102020 00
50102030 00
50102030 01
50102030 02

Coding Examples for
Personnel Services
Subsistence Allowance
PARTICULARS
Subsistence Allowance– Civilian
Subsistence Allowance– Military/Uniformed Personnel
Magna Carta for Science and Technology per R.A. 8439
Magna Carta for Health Workers under R.A. 7305
Magna Carta for Health Workers – Civilian
Magna Carta for Health Workers – Military/Uniformed
Personnel
Laundry Allowance
Laundry Allowance – Civilian
Laundry Allowance – Military/Uniformed Personnel
Quarters Allowance
Quarters Allowance – Civilian
Quarters Allowance – Military/Uniformed Personnel
UACS
50102050 00
50102050 01
50102050 02
50102050 03
50102050 04
50102050 05
50102050 06
50102060 00
50102060 01
50102060 02
50102070 00
50102070 01
50102070 02

Coding for Maintenance and Other
Operating Expenses (MOOE)
 In budget reporting, the appropriate expense codes shall be used from the time of budget appropriation until disbursement although these may be initially recognized as assets in the books of accounts: Example:
Expense Account/
Major Account Group
(Budget )
Traveling Expenses
Supplies and Materials Expenses
Rent/Lease Expenses
Asset
Major Account Group
(Accounting)
Advances (Traveling)
Inventories
Prepayments (Prepaid Rent)

Coding Examples for MOOE
PARTICULARS
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal / Zoological Supplies Expenses
Food Supplies Expenses
UACS
50200000 00
50201000 00
50201010 00
50201020 00
50202000 00
50202010 00
50202020 00
50203000 00
50203010 00
50203020 00
50203030 00
50203040 00
50203050 00

Coding for Capital Outlays
 The following shall be used for budget reporting, from the time of budget appropriation until disbursements:
Capital Outlays
Investment Outlay
Investment in Government-Owned and/or Controlled Corporations
Investment in Associates
50600000 00
50601000 00
50601010 00
50601020 00
Loans Receivable Accounts Outlay 50602000 00
Loans Receivable - Government-Owned and/or Controlled Corporations 50602000 00
Loans Receivable - Others 50602999 00

Coding for Capital Outlays
 Cont. Capital Outlays
Investment Property Outlay
Land and Buildings Outlay
Investment Property - Land
Investment Property - Buildings
Property, Plant and Equipment Outlay
Land Outlay
Land
Land Improvements Outlay
Aquaculture Structures
Reforestation Projects
Other Land Improvements
50603000 00
50603010 00
50603010 01
50603010 02
50604000 00
50604010 00
50604010 01
50604020 00
50604020 01
50604020 02
50604020 99

Coding for Capital Outlays
 Cont. Capital Outlays
Infrastructure Outlay
Road Networks
Flood Control Systems
Sewer Systems
Water Supply Systems
Power Supply Systems
Communication Networks
Seaport Systems
Airport Systems
Parks, Plazas and Monuments
Other Infrastructure Assets
Buildings and Other Structures Outlay
Buildings
School Buildings
Hospitals and Health Centers
Markets
Slaughterhouses
Hostels and Dormitories
Other Structures
50604030 00
50604030 01
50604030 02
50604030 03
50604030 04
50604030 05
50604030 06
50604030 07
50604030 08
50604030 09
50604030 99
50604040 00
50604040 01
50604040 02
50604040 03
50604040 04
50604040 05
50604040 06
50604040 99