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Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title ASSETS CURRENT ASSETS Cash Cash on Hand 101 Cash in Vault 101 Cash in Treasury 102 Cash - Collecting Officers 106 Cash - Collecting Officers 103 Cash - Disbursing Officers 107 Cash - Disbursing Officers 104 Petty Cash Fund 105 Petty Cash Fund 102 Cash - National Treasury, Modified Disbursement System (MDS) 103 Cash - Bangko Sentral ng Pilipinas Cash in Bank - Local Currency, Current Account Cash in Bank - Local Currency, Savings Account Cash in Bank - Local Currency, Time Deposits Cash in Bank - Foreign Currency Cash - Bangko Sentral ng Pilipinas 110 Cash in Bank - Local Currency, Current Account Cash in Bank - Local Currency, Savings Account Cash in Bank - Local Currency, Time Deposits 103 Cash - Bangko Sentral ng Pilipinas Cash in Bank - Foreign Currency, Current Account Cash in Bank - Foreign Currency, Savings Account Cash in Bank - Foreign Currency, Time Deposits Receivables 113 Cash in Bank - Foreign Currency, Current Account Cash in Bank - Foreign Currency, Savings Account Cash in Bank - Foreign Currency, Time Deposits Cash in National Treasury Cash - National Treasury, Modified Disbursement System (MDS) Cash in Bank–Local Currency Cash - Bangko Sentral ng Pilipinas 108 110 111 112 113 114 115 116 117 111 112 114 115 Receivable Accounts Accounts Receivable 121 301 121 Allowance for Doubtful Accounts Accounts Receivable 301 Allowance for Doubtful Accounts 122 Notes Receivable 122 Notes Receivable 123 Due from Officers and Employees 128 Due from Officers and Employees 124 125 126 Loans Receivable - GOCCs Loans Receivable - LGUs Loans Receivable - Others 123 Loans Receivable, Current 127 128 Real Property Tax Receivable Special Education Tax Receivable 124 125 Real Property Tax Receivable Special Education Tax Receivable 129 Interest Receivable 126 Interest Receivable 130 Currency Swap Receivable 127 Currency Swap Receivable 131 Inter - Agency Receivables Due from National Treasury 134 Due from National Treasury 20 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Account Title Code 130 Due from NGAs 136 Due from NGAs 137 Due from GOCCs 132 Due from GOCCs 138 Due from LGUs 131 Due from LGUs 139 Due from NGOs/POs 133 Due from NGOs/POs 141 Intra-Agency Receivables Due from Central Office 135 Due from Central Office 142 Due from Regional Offices/Staff Bureaus 136 Due from Regional Offices/Staff Bureaus 143 Due from Operating Units 137 Due from Operating Units 144 Due from Other Funds 129 Due from Other Funds 138 Receivables - Disallowances/Charges 139 Other Receivables 144 Raw Materials Inventory 146 149 Other Receivables Receivables - Disallowances/Charges Other Receivables Inventories 151 Materials Raw Materials Inventory 152 Work-In-Process Inventory 145 Work-In-Process Inventory 153 Finished Goods Inventory 146 Finished Goods Inventory 154 Merchandise Inventory 147 Merchandise Inventory 155 Supplies Office Supplies Inventory 149 Office Supplies Inventory Accountable Forms Inventory 148 Accountable Forms Inventory 157 Animal/Zoological Supplies Inventory 153 Agricultural Supplies Inventory 158 Food Supplies Inventory 151 Food/Non-food Supplies Inventory 159 Drugs and Medicines Inventory 150 160 150 161 Medical, Dental and Laboratory Supplies Inventory Gasoline, Oil and Lubricants Inventory 152 Medical, Dental and Laboratory Supplies Inventory Medical, Dental and Laboratory Supplies Inventory Gasoline, Oil and Lubricants Inventory 162 Agricultural Supplies Inventory 153 Agricultural Supplies Inventory 163 160 Other Inventory Items 164 Textbooks and Instructional Materials Inventory Military and Police Supplies Inventory 165 Other Supplies Inventory 151 160 Food/Non-food Supplies Inventory Other Inventory Items 166 Confiscated/Abandoned/Seized Goods Inventory 158 Confiscated Goods Inventory 167 Spare Parts Inventory 155 Spare Parts Inventory 168 Construction Materials Inventory 156 Construction Materials Inventory 156 21 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title Account Title Agricultural, Fishery and Forestry Products 169 170 Livestock Inventory Crops and Fruits Inventory 154 Livestock and Crops Inventory 176 Other Agricultural, Fishery and Forestry Products Inventory 157 Other Agricultural Products Inventory 161 Prepaid Rent 162 Prepaid Insurance Prepayments Prepaid Rent 177 178 Prepaid Insurance 179 Prepaid Interest 164 Prepaid Interest 180 Deposit on Letters of Credit 167 Deposits on Letters of Credit 181 Advances to Contractors 168 Advances to Contractors 182 Deferred Charges 165 Other Prepaid Expenses 185 Other Prepaid Expenses 165 Other Prepaid Expenses 186 OTHER CURRENT ASSETS Guaranty Deposits 166 Guaranty Deposits 170 Other Current Assets Investments in Treasury Bills 140 Treasury Bills 192 Investments in Stocks 141 Stocks 193 Investments in Bonds 142 Bonds 197 Other Investments Securities 143 Other Marketable Securities 177 178 Sinking Fund - Cash Sinking Fund - Securities 201 Land Other Current Assets 189 INVESTMENTS Investments in Securities 191 and Marketable Sinking Fund 198 Sinking Fund PROPERTY, PLANT AND EQUIPMENT Land and Land Improvements Land 201 202 Land Improvements 302 Land Improvements Runways/Taxiways 243 Accumulated Depreciation - Land Improvements Public Infrastructures 303 Accumulated Depreciation - Runways/ Taxiways Railways 243 Public Infrastructures 304 Accumulated Depreciation - Railways 243 Public Infrastructures 203 204 205 202 Accumulated Depreciation - Land Improvements 302 Electrification, Power and Energy Structures 305 Accumulated Depreciation Electrification, Power and Energy Structures 22 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title Buildings 211 204 Office Buildings 311 Accumulated Depreciation - Office Buildings School Buildings 212 312 213 Accumulated Depreciation - School Buildings Hospitals and Health Centers 313 214 Accumulated Depreciation - Hospitals and Health Centers Markets and Slaughterhouses 314 215 205 305 Accumulated Depreciation - School Buildings Hospitals and Health Centers 307 Accumulated Depreciation - Hospitals and Health Centers Markets and Slaughterhouses 206 Accumulated Depreciation - Markets and Slaughterhouses 306 204 208 Accumulated Depreciation - Markets and Slaughterhouses Buildings Other Structures 304 308 Accumulated Depreciation - Other Structures Accumulated Depreciation - Buildings School Buildings 207 Other Structures 315 Buildings 304 Accumulated Depreciation - Buildings Accumulated Depreciation – Other Structures Leasehold Improvements 218 203 Leasehold Improvements, Land 318 219 319 220 320 Accumulated Depreciation - Leasehold Improvements, Land Leasehold Improvements, Buildings 321 222 322 223 323 224 Accumulated Depreciation - Leasehold Improvements, Buildings Other Leasehold Improvements Accumulated Depreciation - Leasehold Improvements Leasehold Improvements 303 Accumulated Depreciation - Leasehold Improvements Leasehold Improvements 303 Accumulated Depreciation - Leasehold Improvements 203 Accumulated Depreciation - Other Leasehold Improvements 222 Accumulated Depreciation - Office Equipment Furniture and Fixtures Office Equipment 322 Accumulated Depreciation – Office Equipment Furniture and Fixtures 324 Accumulated Depreciation - Furniture and Fixtures IT Equipment and Software 315 Accumulated Depreciation - IT Equipment Books 224 Accumulated Depreciation - Furniture and Fixtures IT Equipment and Software 215 Accumulated Depreciation - IT Equipment 226 Library Books 324 303 203 Office Equipment, Furniture and Fixtures Office Equipment 221 Leasehold Improvements Accumulated Depreciation - Library Books 326 23 Accumulated Depreciation - Books Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title Machineries and Equipment 226 209 Machineries Accumulated Depreciation - Industrial Machineries 214 Technical and Scientific Equipment 223 Other Equipment 314 Accumulated Depreciation – Technical and Scientific Equipment 323 Accumulated Depreciation - Other Equipment 221 Aircrafts/Aircraft Ground Equipment 326 Accumulated Depreciation Machineries 227 Agricultural, Fishery and Forestry Equipment 327 Accumulated Depreciation Agricultural, Fishery and Forestry Equipment 228 Airport Equipment 328 229 329 330 231 331 232 Accumulated Depreciation Aircrafts/Aircraft Ground Equipment 216 Telegraph, Telephone, Cable, TV and Radio Equipment 316 Accumulated Depreciation -Telegraph, Telephone, Cable, TV and Radio Equipment 212 Construction and Heavy Equipment Accumulated Depreciation Communication Equipment Accumulated Depreciation - Construction and Heavy Equipment Firefighting Equipment and Accessories Accumulated Depreciation - Firefighting Equipment and Accessories 214 223 Accumulated Depreciation - Hospital Equipment 235 335 336 240 Technical and Scientific Equipment Other Equipment 314 Accumulated Depreciation – Technical and Scientific Equipment 323 Accumulated Depreciation - Other Equipment Other Equipment 223 Accumulated Depreciation - Sports Equipment 323 Accumulated Depreciation - Other Equipment Technical and Scientific Equipment 314 Accumulated Depreciation -Technical and Scientific Equipment Other Equipment 323 Accumulated Depreciation - Other Equipment 223 Accumulated Depreciation - Other Machineries and Equipment 24 Accumulated Depreciation - Ordnance Other Equipment 214 Accumulated Depreciation - Technical and Scientific Equipment Accumulated Depreciation - Other Equipment Ordnance 325 Accumulated Depreciation - Military and Police Equipment Sports Equipment Other Machineries and Equipment 340 Accumulated Depreciation - Firefighting Equipment and Accessories 225 Technical and Scientific Equipment 236 311 323 Military and Police Equipment 334 Accumulated Depreciation - Construction and Heavy Equipment Firefighting Equipment and Accessories 223 Medical, Dental and Laboratory Equipment 233 Accumulated Depreciation - Medical, Dental and Laboratory Equipment 234 312 211 Hospital Equipment 332 233 321 Accumulated Depreciation - Airport Equipment Communication Equipment Construction and Heavy Equipment 230 Industrial Machineries 309 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title Transportation Equipment 218 Motor Vehicles 241 341 Accumulated Depreciation - Motor Vehicles 318 220 Trains 242 342 243 Accumulated Depreciation - Trains 320 Watercrafts 244 344 248 219 Accumulated Depreciation-Watercrafts 319 223 Other Transportation Equipment 348 Accumulated Depreciation Aircrafts/Aircraft Ground Equipment Watercrafts Accumulated Depreciation - Watercrafts Other Equipment 323 Accumulated Depreciation - Other Transportation Equipment Accumulated Depreciation - Trains Aircrafts/Aircraft Ground Equipment 321 Accumulated Depreciation - Aircrafts and Aircraft Ground Equipment Accumulated Depreciation - Motor Vehicles Trains 221 Aircrafts and Aircraft Ground Equipment 343 Motor Vehicles Accumulated Depreciation - Other Equipment Other Property, Plant and Equipment 250 223 Other Property, Plant and Equipment 350 Other Equipment 323 Accumulated Depreciation - Other Property, Plant and Equipment Accumulated Depreciation - Other Equipment Public Infrastructures 251 252 253 Roads, Highways and Bridges Parks, Plazas and Monuments Ports, Lighthouses and Harbors 243 Public Infrastructures 254 Artesian Wells, Reservoirs, Pumping Stations and Conduits 217 Artesian Wells, Reservoirs, Pumping Stations and Conduits 255 256 257 Irrigation, Canals and Laterals Flood Controls Waterways, Aqueducts, Seawalls, River Walls and Others Other Public Infrastructures 243 Public Infrastructures 244 Reforestation Projects 230 Construction in Progress - Agency Assets 234 Construction in Progress – Airports and Runways 235 Construction in Progress - Railways 238 Construction in Progress – Electrification, Power and Energy Structures 260 Reforestation Projects 261 262 Reforestation - Upland Reforestation - Marshland/Swampland Construction in Progress 264 Agency Assets Construction in Progress - Agency Assets 25 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code 266 267 Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title 232 Construction in Progress - Roads, Highways and Bridges Construction in Progress - Parks, Plaza and Monuments Construction in Progress - Ports, Lighthouses, Harbors, Seawalls, River Walls and Others Construction in Progress - Agency Assets Public Infrastructures/Reforestation Projects Construction in Progress-Roads, Highways and Bridges Construction in Progress-Parks, Plazas and Monuments 231 268 Construction in Progress - Ports, Lighthouses and Harbors 233 269 Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits 230 270 Construction in Progress - Irrigation, Canals and Laterals 237 Construction in Progress – Irrigation, Canals and Laterals 271 Construction in Progress - Flood Controls 241 Construction in Progress - Other Public Infrastructures 272 Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others 233 Construction in Progress-Ports, Lighthouses, Harbors, Seawalls, River Walls and Others Construction in Progress - Waterways, Aqueducts, etc. 273 Construction in Progress - Other Public Infrastructures 241 Construction in Progress - Other Public Infrastructures 274 Construction in Progress - ReforestationUpland Construction in Progress - ReforestationMarshland/Swampland 242 Construction in Progress - Reforestation Projects Other Assets Work/Other Animals 228 Work/Other Animals Breeding Stocks 229 Breeding Stocks 245 284 Arts, Archeological Specimen and Other Exhibits Items in Transit 249 Arts, Archeological Specimen and Other Exhibits Items in Transit 290 Other Assets 251 Other Assets 275 281 282 283 236 LIABILITIES CURRENT LIABILITIES 401 Payable Accounts Accounts Payable 401 Accounts Payable 402 Notes Payable 402 Notes Payable 403 Due to Officers and Employees 428 Due to Officers and Employees 409 Interest Payable 406 Interest Payable 26 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code 411 Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Inter-Agency Payables Due to National Treasury Account Title 433 Due to National Treasury Withholding Taxes Payable 412 Due to BIR 410 413 Due to GSIS 411 GSIS Payable 414 Due to PAG-IBIG 412 PAG-IBIG Payable 415 416 Due to PHILHEALTH Due to Other NGAs 413 430 PHILHEALTH Payable Due to NGAs 502 Project Equity 417 Due to Other GOCCs 432 Due to GOCCs 418 Due to LGUs 431 Due to LGUs 435 Due to Central Office 421 Intra-Agency Payables 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 408 Guaranty Deposits Payable 426 Other Liability Accounts 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 407 Tax Refunds Payable 409 Tax Credit Certificates Payable 439 Retirement Gratuity Benefits Payable 450 Other Payables 439 Other Payables Long-Term Liabilities 441 Mortgage/Bonds/Loans Payable 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 450 Other Long-Term Liabilities 460 Other Long-Term Liabilities 448 Deferred Real Property Tax Income 451 Deferred Credits Deferred Real Property Tax Income 452 Deferred Special Education Tax Income 449 Deferred Special Education Tax Income 453 Other Deferred Credits 441 Other Deferred Credits 501 Government Equity 502 Project Equity 537 Invested Equity Government Equity 501 Government Equity 27 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Intermediate Accounts Cost of Goods Sold Account Title 531 Cost of Goods Sold 512 Income and Expense Summary 532 Income and Expense Summary 513 Retained Operating Surplus 534 Retained Operating Surplus 511 INCOME Tax Revenue National Taxes 551 Business Tax 723 Business Taxes and Licenses 552 Capital Gains Tax 717 Capital Gains Tax 553 Documentary Stamp Tax 741 743 Documentary Stamp Tax Science Stamp Tax 554 Donors Tax 718 Donors Tax 555 Estate Tax 719 Estate Tax 556 Excise Tax on Articles 721 Excise Taxes on Articles 557 Final Tax 723 Business Taxes and Licenses 558 Franchise Tax 724 Franchise Tax 559 Immigration Tax 755 Immigration Taxes 560 Import Duties 736 Import Duties 561 Income Tax - Individuals 701 Income Tax - Individuals 562 Income Tax - Partnerships 702 Income Tax - Partnerships 563 Income Tax - Corporations 703 Income Tax - Corporations 564 Professional Tax 725 Professional Tax 565 Stock Transfer Tax 716 Stock Transfer Tax 566 Tax on Forest Products 754 Tax on Forest Products 567 568 Value Added Tax Value Added Tax - Expanded 722 Value Added Tax 578 Other National Taxes 723 735 759 Business Taxes and Licenses Miscellaneous Taxes on Goods and Services Miscellaneous - Other Taxes 760 Fines and Penalties - Tax Revenue Amusement Tax 723 Business Taxes and Licenses 582 Business Tax 723 Business Taxes and Licenses 583 Community Tax 742 Community Tax 584 Franchise Tax 724 Franchise Tax 585 Occupation Tax 726 Occupation Tax 586 Printing and Publication Tax 727 Printing and Publication Tax 587 Property Transfer Tax 712 Property Transfer Tax 579 Fines and Penalties - National Taxes Local Taxes 581 28 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Account Title Code 711 Real Property Tax 588 Real Property Tax 589 Real Property Tax on Idle Lands 715 Real Property Tax on Idle Lands 590 Special Assessment Tax 714 Special Assessment Tax 591 Special Education Tax 713 Special Education Tax 592 Tax on Delivery Trucks and Vans 753 Tax on Delivery Trucks and Vans 593 Tax on Sand, Gravel and Other Quarry Products 752 Sand and Gravel Tax 598 Other Local Taxes 723 759 Business Taxes and Licenses Miscellaneous - Other Taxes 599 Fines and Penalties - Local Taxes 735 760 Miscellaneous Taxes on Goods and Services Fines and Penalties - Tax Revenue General Income Accounts Permits and Licenses 601 Fees on Weights and Measures 745 Weights and Measures 602 Fishery Rental Fees 775 Fishery Rental, Fees and Charges 603 Franchising and Licensing Fees 774 Franchising/Licensing Fees 604 Motor Vehicles Users Charge 761 Registration Fees 605 Permit Fees 771 Permit Fees 606 Registration Fees 761 Registration Fees 608 609 Other Permits and Licenses Fines and Penalties - Permits and Licenses 792 799 Other Specific Income of LGUs Fines and Penalties – Other Specific Income Service Income 611 Affiliation Fees 762 Tuition/Affiliation Fees 612 Athletic and Cultural Fees 766 Athletic and Cultural Fees 613 Clearance and Certification Fees 773 Clearance/Certification Fees 614 Comprehensive Examination Fees 767 Comprehensive Examination Fees 615 Diploma and Graduation Fees 769 Diploma and Graduation Fees 616 Garbage Fees 772 Garbage Fees 617 Inspection Fees 770 Inspection Fees 618 Library Fees 765 Library Fees 619 Medical, Dental and Laboratory Fees 764 Medical, Dental and Laboratory Fees 620 621 622 Passport and Visa Fees Processing Fees Seminar Fees 611 Income from Government Services 623 Toll and Terminal Fees 786 Toll Fees 624 Transcript of Records Fees 768 Transcript of Records Fees 29 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title 628 Other Service Income 629 Fines and Penalties - Service Income NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Account Title Code 611 Income from Government Services 788 Other Income from School Services 790 Other Income from Hospital Services 641 799 Fines and Penalties - Government Services and Business Operations Fines and Penalties - Other Specific Income Business Income 631 Hospital Fees 763 790 791 Hospital Fees Other Income from Hospital Services Other Income from Hospital Business Operations 632 Income from Canteen Operations 777 Income from Canteen Operations 633 Income from Cemetery Operations 785 Receipts from Cemeteries 634 Income from Communication Facilities 780 Receipts from Communication Facilities 635 Income from Dormitory Operations 778 Income from Dormitory Operations 636 Income from Markets 783 Receipts from Markets 637 Income from Slaughterhouses 784 Receipts from Slaughterhouses 638 Income from Transportation Systems 782 Receipts from Transportation Systems 639 Income from Waterworks Systems 781 Receipts from Waterworks Systems 640 Landing and Parking Fees 787 Landing and Parking Fees 641 Printing and Publication Income 776 Printing and Publication Income 642 Rent Income 621 779 Rent Income Receipts from Lease of Properties 643 Sales Revenue 613 Sales Revenue 644 Tuition Fees 762 Tuition/Affiliation Fees 648 Other Business Income 612 Income from Government Business Operations Other Income from School Business Operations Other Income from Hospital Business Operations 789 791 649 641 Fines and Penalties - Business Income 799 651 Subsidy Income Subsidy Income from National Government Fines and Penalties - Government Services and Business Operations Fines and Penalties - Other Specific Income 601 Subsidy Income from National Government 652 Subsidy from Other National Government Agencies 653 Subsidy from Central Office 602 Subsidy from Central Office 654 Subsidy from Regional Office/Staff Bureau 603 Subsidy from Regional Office/Staff Bureau 30 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title 655 Subsidy from Operating Unit 656 Subsidy from Other LGUs 604 Subsidy from Other LGUs 657 Subsidy from Other Funds 605 606 Subsidy from Other Funds Subsidy from Special Accounts 623 Dividend Income 661 Other Income Dividend Income 662 Income from Grants and Donations 651 Income from Grants and Donations 663 Insurance Income 622 Insurance Income 664 Interest Income 624 Interest Income 665 Internal Revenue Allotment 746 Share from Internal Revenue Collections 666 Sale of Confiscated/Abandoned/Seized Goods and Properties 627 Sale of Confiscated Goods and Properties 667 Share from Economic Zones 748 Share from Economic Zones 668 749 669 Share from Expanded Value Added Tax (EVAT) Share from National Wealth 750 Share from Expanded Value Added Tax (EVAT) Share from National Wealth 670 Share from PAGCOR/PCSO 671 Share from Tobacco Excise Tax 747 Share from Tobacco Excise Tax 678 Miscellaneous Income 639 679 Other Fines and Penalties 799 Miscellaneous Operating and Service Income Fines and Penalties – Other Specific Income Gain/Loss Accounts 681 Gain/Loss on Foreign Exchange (FOREX) 628 956 Foreign Exchange (FOREX) Gain Foreign Exchange (FOREX) Loss 682 Gain/Loss on Sale of Disposed Assets 626 947 Gain on Sale of Assets Loss on Sale of Assets 683 Gain/Loss on Sale of Securities 625 Gain on Sale of Securities 684 Prior Years' Adjustments 533 Prior Years' Adjustments Personal Services Salaries and Wages 701 702 Salaries and Wages - Regular Salaries and Wages - Military/Uniformed 801 Salaries and Wages - Regular Pay 703 704 Salaries and Wages - Part-time Salaries and Wages - Substitute 802 Salaries and Wages - Part-time Pay 705 706 707 Salaries and Wages - Casual Salaries and Wages - Contractual Salaries and Wages - Emergency 803 Salaries and Wages - Casual/Contractual 31 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code 711 712 Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Other Compensation Personnel Economic Relief Allowance (PERA) Additional Compensation (ADCOM) 804 Account Title 805 Personnel Economic Relief Allowance (PERA) 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 Allowances Productivity Incentive Allowance 824 Subsistence and Quarters Allowances 815 Productivity Incentive Benefits 718 719 Overseas Allowance 816 Other Bonuses and Allowances 720 Honoraria 809 Honoraria 721 Hazard Pay 810 Hazard Pay 722 Longevity Pay 825 Longevity Pay 723 Overtime and Night Pay 811 812 Overtime and Night Pay Holiday Pay 724 Cash Gift 814 Cash Gift 725 Year End Bonus 813 Christmas Bonus 817 818 Life and Retirement Insurance Contributions PAG-IBIG Contributions 717 731 732 Other Bonuses and Allowances Personnel Benefits Contribution Life and Retirement Insurance Contributions PAG-IBIG Contributions 733 PHILHEALTH Contributions 819 PHILHEALTH Contributions 734 ECC Contributions 820 ECC Contributions Other Personnel Benefits 738 739 740 741 Pension Benefits - Civilian Pension Benefits - Military/Uniformed Retirement Benefits - Civilian Retirement Benefits - Military/Uniformed 821 Pension and Retirement Benefits 742 Terminal Leave Benefits 822 Terminal Leave Benefits 743 Health Workers Benefits 823 Health Workers Benefits 749 Other Personnel Benefits 830 Other Personnel Benefits Maintenance and Other Operating Expenses Traveling Expenses 751 Traveling Expenses - Local 831 Traveling Expenses - Local 752 Traveling Expenses – Foreign 832 Traveling Expenses - Foreign 32 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title Training and Scholarship Expenses 753 754 Training Expenses Scholarship Expenses 833 Training and Seminar Expenses 755 Supplies and Materials Expenses Office Supplies Expenses 849 Office Supplies Expenses 756 Accountable Forms Expenses 848 Accountable Forms Expenses 757 Animal/Zoological Supplies Expenses 846 Zoological/Animal Maintenance Expenses 758 Food Supplies Expenses 851 Food/Non-food Expenses 759 760 Drugs and Medicines Expenses 850 Medical, Dental and Laboratory Supplies Expenses 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 Expenses 849 Office Supplies Expenses 764 765 Military and Police Supplies Expenses Medical, Dental and Laboratory Supplies Expenses Other Supplies Expenses Utility Expenses 766 Water Expenses 834 Water 767 Electricity Expenses 835 Electricity 768 Cooking Gas Expenses 836 Cooking Gas 771 Communication Expenses Postage and Deliveries 838 Postage and Deliveries 772 773 774 775 Telephone Expenses - Landline Telephone Expenses - Mobile Internet Expenses Cable, Satellite, Telegraph and Radio Expenses 837 Telephone/Telegraph and Internet 778 Membership Dues and Contributions to Organizations 889 901 Grants and Donations Membership Dues to International Institutions 779 Awards and Indemnities 887 Awards and Indemnities 780 Advertising Expenses 840 Advertising Expenses 781 Printing and Binding Expenses 847 Printing and Binding Expenses 782 Rent Expenses 841 Rent Expenses 783 Representation Expenses 890 Representation Expenses 784 Transportation and Delivery Expenses 838 Postage and Deliveries 785 Storage Expenses 845 Storage Expenses 786 Subscription Expenses 839 Subscription Expenses 33 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Account Title Code 844 Survey Expenses 787 Survey Expenses 788 Rewards and Other Claims 888 Rewards and Other Claims 791 Professional Services Legal Services 854 Legal Services 792 Auditing Services 855 Auditing Services 793 Consultancy Services 856 Consultancy Services 794 Environment/Sanitary Services 858 Security and Janitorial Services 795 General Services 857 General Services 796 797 Janitorial Services Security Services 858 Security and Janitorial Services 799 Other Professional Services 809 857 Honoraria General Services Other Repairs and Maintenance Repairs and Maintenance Land Improvements 802 Repairs and Maintenance - Land Improvements 886 803 Repairs and Maintenance - Runways/ Taxiways Repairs and Maintenance - Railways Repairs and Maintenance Electrification, Power and Energy Structures 862 804 805 Public Infrastructure Repairs and Maintenance Buildings 811 812 813 814 815 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 864 Buildings Maintenance 865 School Buildings Maintenance 867 Hospitals and Health Centers Maintenance 866 Markets and Slaughterhouses Maintenance 868 Other Structures 886 Other Repairs and Maintenance 882 Office Equipment Maintenance Leasehold Improvements 818 819 820 Repairs and Maintenance - Leasehold Improvements, Land Repairs and Maintenance - Leasehold Improvements, Buildings Repairs and Maintenance - Other Leasehold Improvements Office Equipment, Furniture and Fixtures 821 Repairs and Maintenance - Office Equipment 34 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code 822 823 Account Title Repairs and Maintenance - Furniture and Fixtures Repairs and Maintenance - IT Equipment and Software NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Account Title Code 884 Furniture and Fixtures Maintenance 875 IT Equipment Maintenance Repairs and Maintenance - Machineries Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment Repairs and Maintenance - Airport Equipment Repairs and Maintenance Communication Equipment Repairs and Maintenance - Construction and Heavy Equipment Repairs and Maintenance - Firefighting Equipment and Accessories 869 Industrial Machineries Maintenance 883 Other Equipment Maintenance 881 Aircrafts/Aircraft Ground Equipment Maintenance Telegraph, Telephone, Cable, TV and Radio Equipment Maintenance Construction and Heavy Equipment Maintenance Firefighting Equipment and Accessories Maintenance Repairs and Maintenance - Hospital Equipment Repairs and Maintenance - Medical, Dental and Laboratory Equipment 883 Other Equipment Maintenance Repairs and Maintenance - Military and Police Equipment Repairs and Maintenance - Sports Equipment Repairs and Maintenance - Technical and Scientific Equipment 885 Ordnance Maintenance 883 Other Equipment Maintenance 874 Technical and Scientific Equipment Maintenance Repairs and Maintenance - Other Machineries and Equipment 870 883 Other Machineries Maintenance Other Equipment Maintenance Repairs and Maintenance – Motor Vehicles Repairs and Maintenance - Trains 878 Motor Vehicles Maintenance 880 Trains Maintenance Repairs and Maintenance - Aircrafts and Aircraft Ground Equipment Repairs and Maintenance - Watercrafts 881 879 Aircrafts/Aircraft Ground Equipment Maintenance Watercrafts Maintenance Repairs and Maintenance - Other Transportation Equipment 883 Other Equipment Maintenance 883 886 Other Equipment Maintenance Other Repairs and Maintenance Machineries and Equipment 826 827 828 829 830 831 832 833 834 835 836 840 876 872 871 Transportation Equipment 841 842 843 844 848 Other Property, Plant and Equipment 850 Repairs and Maintenance - Other Property, Plant and Equipment 35 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Account Title Public Infrastructures Repairs and Maintenance - Roads, Highways and Bridges Repairs and Maintenance - Parks, Plazas and Monuments Repairs and Maintenance-Ports, Lighthouses and Harbors 862 Public Infrastructure Repairs and Maintenance 854 Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits 877 Artesian Wells, Reservoirs, Pumping Stations and Conduits Maintenance 855 Repairs and Maintenance - Irrigation, Canals and Laterals Repairs and Maintenance - Flood Controls Repairs and Maintenance - Waterways, Aqueducts, Seawalls, River Walls and Others Repairs and Maintenance - Other Public Infrastructures 862 Public Infrastructure Repairs and Maintenance 863 Reforestation Project Maintenance 871 Subsidies and Donations Subsidy to National Government Agencies 894 Subsidy to National Government Agencies 872 Subsidy to Regional Offices/Staff Bureaus 538 Subsidy to Regional Offices/Staff Bureaus 873 Subsidy to Operating Units 539 Subsidy to Operating Units 874 Subsidy to Local Government Units 895 Subsidy to Local Government Units 875 896 Subsidy to Government Corporations 876 Subsidy to Government-Owned and/or Controlled Corporations Subsidy to NGOs/POs 133 Due from NGOs/POs 877 Subsidy to Other Funds 897 898 Subsidy to Other Funds Subsidy to Special Funds 878 Donations 889 Grants and Donations 851 852 853 856 857 860 Reforestation Projects 861 862 Repairs and Maintenance Reforestation- Upland Repairs and Maintenance Reforestation- Marshland/Swampland Confidential, Intelligence, Extraordinary and Miscellaneous Expenses 881 Confidential Expenses 892 893 Confidential and Intelligence Expenses Anti-Insurgency/Contingency Expenses 882 Intelligence Expenses 892 893 Confidential and Intelligence Expenses Anti-Insurgency/Contingency Expenses 36 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code 883 884 891 Account Title Extraordinary Expenses Miscellaneous Expenses NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Account Title Code 891 Extraordinary and Miscellaneous Expenses Taxes, Insurance Premiums and Other Fees Taxes, Duties and Licenses 859 Taxes, Duties and Licenses 892 Fidelity Bond Premiums 843 Fidelity Bond Premiums 893 Insurance Expenses 842 Insurance Expenses 901 Non-Cash Expenses Bad Debts Expense 929 Bad Debts Expense 902 Depreciation - Land Improvements Depreciation 902 Land Improvements 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 Centers Depreciation - Markets and Slaughterhouses 907 Depreciation - Hospitals and Health Centers Depreciation - Markets and Slaughterhouses Depreciation - Other Structures 904 908 Depreciation - Buildings Depreciation - Other Structures 903 Depreciation - Leasehold Improvements 914 915 906 Leasehold Improvements 918 919 920 Depreciation - Leasehold Improvements, Land Depreciation - Leasehold Improvements, Buildings Depreciation - Other Leasehold Improvements Office Equipment, Furniture and Fixtures 921 Depreciation - Office Equipment 922 Depreciation - Office Equipment 922 Depreciation - Furniture and Fixtures 924 Depreciation - Furniture and Fixtures 923 Depreciation - IT Equipment 915 Depreciation – IT Equipment 924 Depreciation - Library Books 926 Depreciation - Books 909 Depreciation - Industrial Machineries 923 Depreciation - Other Equipment Machineries and Equipment 926 927 Depreciation - Machineries Depreciation - Agricultural, Fishery and Forestry Equipment 37 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title 928 Depreciation - Airport Equipment 929 Depreciation - Communication Equipment 930 Depreciation - Construction and Heavy Equipment Depreciation - Firefighting Equipment and Accessories 931 NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Account Title Code 921 Depreciation - Aircrafts/Aircraft Ground Equipment 916 Depreciation - Telegraph, Telephone, Cable, TV and Radio Equipment 912 Depreciation-Construction and Heavy Equipment 911 Depreciation - Firefighting Equipment and Accessories 932 933 Depreciation - Hospital Equipment Depreciation - Medical, Dental and Laboratory Equipment 923 Depreciation - Other Equipment 934 Depreciation - Military and Police Equipment Depreciation - Sports Equipment 925 Depreciation - Ordnance 923 Depreciation - Other Equipment Depreciation - Technical and Scientific Equipment 914 Depreciation - Technical and Scientific Equipment Depreciation - Other Machineries and Equipment 910 923 Depreciation - Other Machineries Depreciation - Other Equipment 918 Depreciation - Motor Vehicles Depreciation - Trains 920 Depreciation - Trains Depreciation-Aircrafts and Aircraft Ground Equipment Depreciation - Watercrafts 921 919 Depreciation-Aircrafts/Aircraft Ground Equipment Depreciation - Watercrafts Depreciation - Other Transportation Equipment 923 Depreciation - Other Equipment 923 927 Depreciation - Other Equipment Depreciation - Other Property, Plant and Equipment Depletion Obsolescence - IT Software 928 Obsolescence - IT Software Discounts Discount on Real Property Taxes 937 Discount on Real Property Tax 938 Discount on Special Education Tax 860 Tax Credit Subsidy 861 Tax Exemption Expenses 950 Other Expenses 935 936 940 941 942 943 944 948 Transportation Equipment Depreciation - Motor Vehicles Other Property, Plant and Equipment 950 951 954 955 Depreciation - Other Property, Plant and Equipment Discount on Special Education Tax Tax Exemption and Refunds 957 Loss from Tax Exemptions 958 Tax Refunds 959 Remittance to National Treasury from Assets Disposal Remittance to National Treasury from Assets Disposal 38 Annex B GAFMIS Circular Letter No. 2003-002 Date: August 1, 2003 Conversion Table 2 REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 dated June 17, 2003) Account Code Account Title NGAS CHART OF ACCOUNTS (per COA Circular No. 2002 - 002 dated June 18, 2002) Account Code Other Maintenance and Operating Expenses Loss of Assets Account Title 948 Loss of Assets 962 Loss on Guaranty 958 Loss on Guaranty 969 Other Maintenance and Operating Expenses 886 950 Other Repairs and Maintenance Other Expenses 971 Financial Expenses Bank Charges 951 Bank Charges 972 Commitment Fees 953 Commitment Charges 973 Debt Service Subsidy to GOCCs 957 Debt Service Subsidy to GOCCs 974 Documentary Stamps Expenses 954 Documentary Stamps Expenses 975 Interest Expenses 952 Interest Expenses 979 Other Financial Charges 955 Other Financial Charges 961 39
