STANDARD GOVERNMENT CHART OF ACCOUNTS (OLD)
advertisement
STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 8-70-000 Cash - Account Title NGAS CHART OF ACCOUNTS Account Code Account Title 8-70-100 In Treasury 101 Cash in Treasury 8-70-102 Other Local Government Treasury* 101 Cash in Treasury 8-70-200 Central Bank of the Philippines 103 Cash – Bangko Sentral ng Pilipinas 8-70-230 Foreign Banks 8-70-300 Other Banks, Current Account 113 114 115 110 Cash in Bank – Foreign Currency, Current Account Cash in Bank – Foreign Currency, Savings Account Cash in Bank – Foreign Currency, Time Deposits Cash in Bank – Local Currency, Current Account 8-70-350 Other Banks , Combo Account 110 Cash in Bank – Local Currency, Current Account 8-70-352 Other Banks, Working Fund 110 Cash in Bank – Local Currency, Current Account 8-70-370 Other Banks, MDS Account 110 Cash in Bank – Local Currency, Current Account 8-70-380 Other Banks, Savings Account 111 Cash in Bank – Local Currency, Savings Account 8-70-390 Other Banks, Time Deposit 112 Cash in Bank – Local Currency, Time Deposits 8-70-400 106 Collecting Officers 8-70-500 Collecting Officers Disbursing Officers 8-70-600 Other Agencies 105 107 128 130 Petty Cash Fund Disbursing Officers Due from Officers and Employees Due from NGAs 8-70-684 Inter-Agency Transferred Funds 130 Due from NGAs 8-70-700 Treasury/Agency Account Current – Deposits 8-70-700 (184) 8-70-700 (284) 8-70-701 Treasury/Agency Account Current – Trust Receipts, Deposits Not Subject to Special Budget Treasury/Agency Account Current – Trust Receipts, Deposits Subject to Special Budget Agency Account Current – Unclassified Deposits 134 Due from National Treasury 134 Due from National Treasury 8-70-702 Agency Account Current – Non Cash Deposits 8-70-707 Treasury/Agency Account Current – Check Disbursements 102 Cash – National Treasury, Modified Disbursement System 8-70-709 Treasury/Agency Account Current – Other Disbursements 8-70-710 Treasury Agency Account Current – Tax Remittance Advice 8-70-712 Treasury/Agency Account Current – NCAA disbursements *For Use of the LGUs 1 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS Account Code 8-70-751 Corporate Depository Account 8-70-800 Bonds 142 Bonds 8-70-910 Funds Entrusted to NGOs/POs 133 Due from NGOs/POs Account Title Account Account Title Code 134 Due from National Treasury 8-71-000 Receivables 8-71-100 National Government Agencies 130 Due from NGAs 8-71-170 Sub-Allotment Not covered by Funding Check 8-71-200 Receivables – Local Government Units 135 136 137 131 Due from Central Offices Due from Regional Offices/Staff Bureaus Due from Operating Units Due from LGUs 8-71-300 Receivables – Government Owned and/or Controlled Corporations 132 Due from GOCCs 8-71-320 Claims Against GIF, GSIS 132 Due from GOCCs 8-71-400 Uncollected Income* 130 Due from NGAs 8-71-600 Trade/Business 121 Accounts Receivable 8-71-700 Notes 122 Notes Receivables 8-71-800 Installments 121 Accounts Receivables 8-71-900 Miscellaneous 139 Other Receivables 8-72-000 Inventories 8-72-100 Supplies and Materials 147 Merchandise Inventory 8-72-110 Animals, Poultry and Farm Products 8-72-150 Raw Materials 153 154 157 144 Agricultural Supplies Inventory Livestock and Crops Inventory Other Agricultural Products Inventory Raw Materials Inventory 8-72-200 Work in Process 145 Work In Process Inventory 8-72-300 Finished Products 146 Finished Goods Inventory 8-72-360 Items for Sale 147 Merchandise Inventory 8-72-400 In Transit 8-72-500 Goods/Merchandise Confiscated 158 Confiscated Goods Inventory 8-72-600 Semi-Expendable Supplies, Containers and Property 222 Office Equipment *For Use of the LGUs 2 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 8-72-650 Account Title 8-72-700 Semi-Expendable Information Technology – Supplies, Software, Accessories, Peripherals and Property Supplies and Materials Charged to Appropriations 8-72-710 NGAS CHART OF ACCOUNTS Account Account Title Code 215 IT Equipment and Software Gasoline, Oil and Lubricants 149 155 152 Office Supplies Inventory Spare Parts Inventory Gasoline, Oil and Lubricants Inventory 8-72-720 Accountable Forms with Face Value 148 Accountable Forms Inventory 8-72-730 Unused Construction Materials Charged to Capital Outlay 251 Other Assets 8-72-750 Information Technology – Supplies and Materials 215 IT Equipment and Software 8-72-800 Supplies and Materials Acquired Free of Charge 8-72-850 Livestock and Crops 149 155 154 Office Supplies Inventory Spare Parts Inventory Livestock and Crops Inventory 8-72-900 Miscellaneous 160 Other Inventory Items Prepaid Rent Prepaid Insurance Advances to Contractors Other Current Assets 8-73-000 Other Assets 8-73-100 Prepayments 8-73-130 Organization Costs 161 162 168 160 8-73-200 Guaranty Deposits 166 Guaranty Deposits 8-73-300 Short-Term Investments 143 Other Marketable Securities 8-73-400 Marginal Deposits 167 Advances on Letters of Credits 8-73-500 Deposit on Containers 165 Other Prepaid Expenses 8-73-600 Backpay Certificates of Indebtedness 170 Other Current Assets 8-73-700 Stocks and Securities of Service Enterprises 143 Other Marketable Securities 8-73-800 Negotiable Land Certificates 170 Other Current Assets 8-73-900 Miscellaneous 160 Other Inventory Items Contingent Assets 8-74-100 Claims for Unrelieved Losses of Current Assets 128 Due from Officers and Employees 8-74-200 Claims for Unrelieved Losses of Fixed Assets 128 Due from Officers and Employees 8-74-300 Court Exhibits 139 Other Receivables *For Use of the LGUs 3 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS Account Code 8-74-400 Claims from Accountable Officers for Cash Shortages 8-74-700 Claims for Disallowed Payments 138 Receivables – Disallowances/Charges 8-74-800 Claims for Dishonored Checks 139 Other Receivables 8-74-900 Miscellaneous 139 Other Receivables 130 123 131 123 132 123 Due from NGAs Loans Receivable, Current Due from LGUs Loans Receivable, Current Due from GOCCs Loans Receivable, Current 8-75-400 Non-interest Bearing Loans and Advances to National Government Agencies Non-Interest Bearing Loans and Advances to Local Government Units Non-Interest Bearing Loans and Advances to Government –Owned and/or Controlled Corp. Interest Bearing Loans to National Government Agencies 8-75-500 Interest Bearing Loans to Local Government Units 171 Loans Receivable – Long Term, LGUs 8-75-600 8-75-700 Interest Bearing Loans to Government Owned and/or Controlled Corporations Other Interest Bearing Loans 172 176 179 Loans Receivable – Long Term, GOCCs Investments in GOCCs Other Long Term Investments 8-75-800 On Stocks and Bonds 8-75-850 Livestock and Crops 8-75-860 In Public Enterprises 174 175 229 228 179 Investments in Stocks Investments in Bonds Breeding Stocks Work/Other Animals Other Long Term Investments 8-75-900 Miscellaneous 179 Other Long Term Investments 201 204 208 224 222 223 Land Buildings Other Structures Furniture and Fixtures Office Equipment Other Equipment Account Title Account Account Title Code 128 Due from Officers and Employees Investments and Fixed Assets 8-75-000 Investments 8-75-100 8-75-200 8-75-300 8-76-000 Acquired Assets 8-76-100 Land, Buildings and Structures 8-76-200 Furniture and Equipment *For Use of the LGUs 4 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 8-76-900 Account Title Miscellaneous 8-77-000 Fixed Assets – Land and Land Improvements 8-77-100 General Public Services 8-77-200 National Defense 8-77-300 Education, Culture and Sports/ Manpower Development 8-77-400 Health, Nutrition and Population Control 8-77-500 Labor and Employment 8-77-600 Housing and Community Development 8-77-700 Social Security, Social Services and Welfare 8-77-800 Economic Services 8-77-084 Held in Trust 8-77-900 In-Process 8-78-000 Fixed Assets-Buildings and Structures 8-78-100 General Public Services 8-78-200 National Defense 8-78-300 Education, Culture and Sports/ Manpower Development 8-78-400 Health, Nutrition and Population Control 8-78-500 Labor and Employment 8-78-600 Housing and Community Development 8-78-700 Social Security, Social Services and Welfare 8-78-800 Economic Services 8-78-084 Held in Trust 8-78-900 In-Process *For Use of the LGUs NGAS CHART OF ACCOUNTS Account Account Title Code 227 Other Property, Plant and Equipment 201 202 Land Land and Land Improvement 204 205 206 208 Buildings School Buildings Hospitals and Health Centers Other Structures 230 231 Construction in Progress (CIP) – Agency Assets CIP – Plaza, Parks and Monuments 5 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code Account Title 8-79-000 Fixed Assets-Furniture, Fixtures, Equipment, Work Animals and Books 8-79-100 General Public Services 8-79-200 National Defense 8-79-300 Education, Culture and Sports/ Manpower Development 8-79-400 Health, Nutrition and Population Control Labor and Employment 8-79-500 8-79-600 8-79-700 NGAS CHART OF ACCOUNTS Account Account Title Code 232 CIP – Roads, Highways and Bridges 233 CIP – Ports, Lighthouses, Harbors, Seawalls, Riverwalls and Others 234 CIP – Airports and Runways 235 CIP – Railways 236 CIP – Waterways and Aquaducts 237 CIP – Irrigations, Canals and Laterals 241 CIP – Other Public Infrastructures 209 Industrial Machineries 210 Other Machineries 211 Firefighting Equipment and Accessories 212 Construction and Heavy Equipment 214 Technical and Scientific Equipment 215 IT Equipment and Software 216 Telegraph, Telephone, Cable, TV and Radio Equipment 218 Motor Vehicles 219 Watercrafts 220 Trains 221 Aircrafts/Aircrafts Ground Equipment 222 Office Equipment 223 Other Equipment 224 Furnitures and Fixtures 225 Ordnance 226 Books 227 Other Property, Plant and Equipment 228 Work/Other Animals 229 Breeding Stocks Housing and Community Development Social Security, Social Services and Welfare *For Use of the LGUs 6 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 8-79-800 Economic Services 8-79-084 Held in Trust 8-79-900 In-Process Account Title NGAS CHART OF ACCOUNTS Account Code Account Title Deductions from Assets 8-80-000 Allowances for Valuation and Accumulated Depreciation/ Depletion 8-80-710 Allowance for Doubtful Accounts 8-80-720 Allowance for Inventory Variance 8-80-770 Land and Land Improvements 8-80-771 General Public Services 8-80-772 National Defense 8-80-773 Education, Culture and Sports/Manpower Development 8-80-774 Health, Nutrition and Population Control 8-80-775 Labor and Nutrition 8-80-776 Housing and Community Development 8-80-777 Social Security, Social Services and Welfare 8-80-778 Economic Services 8-80-780 301 302 327 301 Allowance for Doubtful Accounts Accumulated Depreciations Accumulated Depreciations-Other Property, Plant & Equipment Allowance for Doubtful Accounts Buildings and Structures 8-80-781 General Public Services 8-80-782 National Defense 8-80-783 Education, Culture and Sports/ Manpower Development 8-80-784 Health, Nutrition and Population Control 8-80-785 Labor and Nutrition 8-80-786 Housing and Community Development 8-80-787 Social Security, Social Services and Welfare *For Use of the LGUs 7 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 8-80-788 8-80-790 8-80-791 NGAS CHART OF ACCOUNTS Account Code Account Title Account Title Economic Services Furniture, Fixtures, Equipment, Work Animals and Books General Public Services 8-80-792 National Defense 8-80-793 Education, Culture and Sports/ Manpower Development 8-80-794 Health, Nutrition and Population Control 8-80-795 Labor and Nutrition 8-80-796 Housing and Community Development 8-80-797 Social Security, Social Services and Welfare 8-80-798 Economic Services LIABILITIES AND EQUITY LIABILITIES AND EQUITY LIABILITIES LIABILITIES Current Liabilities Current Liabilities 8-81-000 Payables 8-81-100 National Government Agencies 8-81-170 Sub-Allotment Not Covered by 8-81-200 Local Government Units* 8-81-201 8-81-202 8-81-203 Provincial/City Government Municipal Government Barangay Government Funding Check 430 Due to NGAs 435 436 437 431 Due to Central Office Due to Regional Offices/Staff Bureaus Due to Operating Units Due to LGUs 8-81-300 8-81-400 Government-Owned and/or Controlled Corporations Unliquidated Obligations 432 401 428 Due to GOCCs Accounts Payable Due to Officers and Employees 8-81-440 Unliquidated Obligations - Due and Demandable 401 428 Accounts Payable Due to Officers and Employees *For Use of the LGUs 8 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 8-81-450 Account Title Unliquidated Obligations - Advances 8-81-455 8-81-456 8-81-457 NGAS CHART OF ACCOUNTS Account Code 501 Government Equity Advances to Officers and Employees Advances to Other Agencies Funds Entrusted to NGOs/POs 8-81-460 8-81-470 401 501 Accounts Payable Government Equity Unliquidated Obligations - Direct Payments Unliquidated Obligations - Prepayments and Deposits 8-81-500 Letters of Credit none none 8-81-600 Trade/Business 401 Accounts Payable 8-81-700 Notes and Acceptances 402 Notes Payable 8-81-800 Supplies and Materials Requisitioned for Stock 401 Accounts Payable 8-81-900 Miscellaneous 450 Other Payables 0-82-000 Obligations Incurred none none 0-82-040 Obligations Incurred - Due and Demandable 0-82-050 Obligations Incurred - Advances none none none none none none none none 8-81-471 8-81-472 8-81-474 8-81-475 8-81-477 8-81-479 0-82-055 0-82-056 0-82-057 Prepayments Guaranty Deposits Marginal Deposits Deposit on Containers Stocks and Securities of Service Enterprises Miscellaneous Advances to Officers and Employees Advances to Other Agencies Funds Entrusted to NGOs/POs 0-82-060 Obligations Incurred - Direct Payments 0-82-070 Obligations Incurred - Prepayments and Deposits 0-82-071 0-82-072 0-82-074 0-82-075 0-82-077 0-82-079 Account Title Prepayments Guaranty Deposits Marginal Deposits Deposit on Containers Stocks and Securities of Service Enterprises Miscellaneous 0-82-400 Obligations Incurred – Interspecial Account Transfers* none 0-82-500 Obligations Incurred – Interfund Transfers* None 0-82-600 Obligations Incurred – Interlocal Government Transfers* None 8-82-700 Obligations Incurred in Excess of Allotments 401 Accounts Payable 0-83-000 Obligations Liquidated none none *For Use of the LGUs 9 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code Account Title 0-83-040 Obligations Liquidated - Due and Demandable 0-83-050 Obligations Liquidated - Advances NGAS CHART OF ACCOUNTS Account Code Account Title none none none none none none none none 0-83-400 Obligations Liquidated – Interspecial Account Transfers* none none 0-83-500 Obligations Liquidated – Interfund Transfers* none none 0-83-600 Obligations Liquidated – Interlocal Government Transfers* none none 8-83-700 Obligations Liquidated in Excess of Allotment none none (Unliquidated balance to Accounts Payable) 430 Due to NGAs 410 Withholding Taxes Payable 410 Withholding Taxes Payable 0-83-055 0-83-056 0-83-057 Advances to Officers and Employees Advances to Other Agencies Funds Entrusted to NGOs/POs 0-83-060 Obligations Liquidated - Direct Payments 0-83-070 Obligations Liquidated - Prepayments 0-83-071 0-83-072 0-83-074 0-83-075 0-83-077 0-83-079 Prepayments Guaranty Deposits Marginal Deposits Deposit on Containers Stocks and Securities of Service Enterprises Miscellaneous 8-84-000 Trust Liabilities 8-84-100 8-84-120 8-84-130 8-84-110 8-84-112 8-84-113 8-84-114 8-84-115 8-84-116 8-84-119 8-84-200 National Government Agencies National Government Agencies - Taxes Withheld Covered by TRA National Government Agencies - Taxes Withheld Not Covered by TRA National Government Agencies' Revolving Fund Operations Schools' Manufacturing Operations Schools' Agricultural Operations (Agriculture) Schools' Agricultural Operations (Fishery) Schools' Agricultural Operations (Hog/Cattle Raising) Schools' Agricultural Operations (Poultry) Other Revolving Fund Operations Local Government Units 8-84-201 8-84-202 8-84-203 8-84-204 *For Use of the LGUs 789 Other Income from School Business Operations 789 Other Income from School Business Operations 789 Other Income from School Business Operations 789 Other Income from School Business Operations 789 Other Income from School Business Operations Appropriate Appropriate Income Account Code 431 Due to LGUs Provincial/City Government Municipal Government Barangay Government Other Funds 10 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 8-84-300 Account Title Government-Owned and/or Controlled Corporations 8-84-301 8-84-302 8-84-303 8-84-304 8-84-305 8-84-306 8-84-307 8-84-308 8-84-309 8-84-900 Life and Retirement Insurance Premiums PAG-IBIG Optional Insurance Premiums Salary Loan Installments Policy Loan Installments Real Estate Loan Installments Health Premiums (Medicare) State Insurance Premiums Others Miscellaneous NGAS CHART OF ACCOUNTS Account Code Account Title 411 412 411 411 411 411 413 411 432 GSIS Payable PAG-IBIG Payable GSIS Payable GSIS Payable GSIS Payable GSIS Payable PHILHEALTH Payable GSIS Payable Due to GOCCs 408 414 450 Guaranty Deposits Payable Performance/Bidders/Bail Bonds Payable Other Payables 8-85-000 Depository Liabilities 8-85-100 Creditor's Unclaimed Balances 450 Other Payables 8-85-900 Miscellaneous 450 Other Payables 8-86-000 Deferred Credits 8-86-100 Deferred Credits to Income 440 Deferred Credits to Income 8-86-200 Undistributed Collections 441 Other Deferred Credits 8-86-320 Insurance Claims 441 Other Deferred Credits 8-86-500 Goods/Merchandise Confiscated 501 Government Equity 8-86-600 8-86-650 Semi-Expendable Supplies, Containers and Property Semi-Expendable-Information Technology Supplies, Softwares, Accessories, Peripherals and Property 501 501 Government Equity Government Equity 8-86-700 Supplies and Materials Charged to Appropriations 501 Government Equity 8-86-710 Gasoline, Oil and Lubricants 501 Government Equity 8-86-720 Accountable Forms with Face Value 501 Government Equity 8-86-730 Unused Construction Materials Charged to Capital Outlay 501 Government Equity 8-86-750 Information Technology - Supplies and Materials 501 Government Equity 8-86-800 Supplies and Materials Acquired Free of Charge 501 Government Equity 8-86-850 Livestock and Crops 501 Government Equity 8-86-900 Miscellaneous 441 Other Deferred Credits 8-87-000 Contingent Liabilities *For Use of the LGUs 11 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 8-87-900 Account Title Miscellaneous NGAS CHART OF ACCOUNTS Account Code Account Title 501 Government Equity 8-89-000 Public Debt 8-89-100 Loans and Advances Payable , Nat'l Govt. Agencies 451 Loans Payable - Long-Term, Domestic 8-89-200 Loans and Advances Payable , Local Govt. Agencies 451 Loans Payable - Long-Term, Domestic 8-89-300 Loans and Advances Payable , GOCCs 451 Loans Payable - Long-Term, Domestic 8-89-400 Loans Payable - Foreign 452 Loans Payable - Long-Term, Foreign 8-89-500 Loans Payable - Domestic 451 Loans Payable - Long-Term, Domestic 8-89-600 8-89-700 Contracts Payable Bonds Payable 453 454 455 Mortgage Payable Bonds Payable - Long Term, Domestic Bonds Payable - Long Term, Foreign 8-89-800 Collateral Bonds 453 Mortgage Payable 8-89-900 Miscellaneous 460 Other Long-Term Liabilities none none 0-90-400 Obligations Liquidated – Interspecial Account Transfers* 0-90-500 Appropriations Allotted/Expenditures – Interfund Transfers* -501 To General Fund -502 To Special Education Fund Appropriations Allotted/Expenditures – Interlocal Government 0-90-600 Transfers* -601 To Provincial Government -602 To City Government -603 To Municipal Government -604 To Barangay Government none none none None 8-90-000 Unexpended Allotments (Continuing Appropriations) 501 RESIDUAL EQUITY CUMULATIVE RESULTS OF OPERATION 0-90-000 Appropriations Alloted/Expenditures 0-90-100 0-90-200 0-90-300 Continuing Appropriations - Personal Services Continuing Appropriations - MOOE Continuing Appropriations - Capital Outlay *For Use of the LGUs None Government Equity 12 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Account Title Code 8-90-070 Unexpended Allotments (Continuing Appropriations) 8-90-071 8-90-072 8-90-074 8-90-075 8-90-077 8-90-079 NGAS CHART OF ACCOUNTS Account Code 501 Government Equity Account Title Prepayments Guaranty Deposits Marginal Deposits Deposits on Containers Stocks and Securities of Service Enterprises Miscellaneous 8-90-700 Overdraft in Appropriations 501 Government Equity 0-91-100 Income (Summary Account) 433 Due to National Treasury (For all Income to be remitted to National Treasury whether authorized/or not authorized to use) Appropriate Income Account (For all Income the Agency is authorized to use and to be remitted with Agency Depository Bank/s) 0-91-200 Grants and Aids (Summary Account) 433 Due to National Treasury (For all Income to be remitted to National Treasury whether authorized/or not authorized to use) Appropriate Income Account (For all Income the Agency is authorized to use and to be remitted with Agency Depository Bank/s) 8-90-701 8-90-702 Current Year Prior Year 0-91-300 Extraordinary Receipts (Summary Account) 0-91-400 Borrowings (Summary Account) 171 (Credit) 172 (Credit) 173 (Credit) 451 452 Loans Receivable - Long-Term, LGUs Loans Receivable - Long-Term, GOCCs Loans Receivable - Long-Term, Others Loans Payable - Long-Term, Domestic Loans Payable - Long-Term, Foreign 0-91-500 Interfund Transfers (Summary Account)* 605 Subsidy from Other Funds 0-91-600 Interlocal Government Transfers (Summary Account)* 604 Subsidy from Other LGUs 0-91-700 Interspecial Account Transfers (Summary Account)* 606 Subsidy from Special Accounts 501 Government Equity 8-92-000 Cumulative Results of Operations Unappropriated 8-92-110 Balance/Retained Earnings *For Use of the LGUs 13 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code Account Title NGAS CHART OF ACCOUNTS Account Code Account Title 0-92-210 Tax Revenue none none 0-92-220 Operating and Miscellaneous Revenue none none 0-92-230 Capital Revenue none none 0-92-240 Grants none none 0-92-250 Extraordinary Receipts none none 0-92-260 Borrowings none none 0-92-310 Legislative Appropriations - Current Year none none 0-92-330 Reversion of Unreleased Appropriations none none 0-92-331 0-92-332 Reversion of Unexpended Allotments (Contg. Apprns.)* Reversion of Legislative Appropriations Unalloted (Continuing Appropriations)* Reversion of Appropriations of Receipts Automatically Appropriated Unalloted (Contg. Appropriations)* none None none none none none Receipts Automatically Appropriated none None 0-92-333 0-92-340 0-92-500 Interfund Transfers* -510 From General Fund none none -520 From Special Education Fund none none Subsidy from Other LGUs Subsidy from Other LGUs 0-92-600 -610 Interlocal Government Transfers* From Provincial Government 604 604 -620 From City Government 604 Subsidy from Other LGUs -630 From Municipal Government 604 Subsidy from Other LGUs -640 From Barangay Government 604 Subsidy from Other LGUs 533 Prior Year's Adjustments 7-92-400 7-92-410 Adjustments for Excess Certification to Accounts Payable and Reverted Claims, RA 3526 7-92-416 Losses of Current Assets 533 Prior Year's Adjustments 7-92-417 Prior Years ' Charges 533 Prior Year's Adjustments 7-92-418 Prior Years ' Credits 533 Prior Year's Adjustments 7-92-419 Others (Additions) 533 Prior Year's Adjustments 7-92-420 Others (Reductions) 533 Prior Year's Adjustments *For Use of the LGUs 14 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 7-92-450 8-92-760 Account Title Replacement for Fixed Assets* Sinking Fund Reserves - 8-92-761 8-92-762 8-92-763 NGAS CHART OF ACCOUNTS Account Account Title Code 533 Prior Year's Adjustments 501 Government Equity National Government Local Government Gov’t Owned and/or Controlled Corporations 8-92-765 Backpay 501 Government Equity 8-92-790 Other Reserves* none None 0-93-000 Cumulative Results of Operations Appropriated 0-93-310 Legislative Appropriations none None 0-93-320 Expenditures none None 0-93-330 Reversion of Unexpended Allotments none none 0-93-340 Receipts Automatically Appropriated none none 8-93-310 Legislative Appropriations Unalloted (Contg. Apprns.) 501 Government Equity 8-93-311 Legislative Appropriations – Overdraft 501 Government Equity 8-93-312 8-93-340 Legislative Appropriations Alloted (Contg. Apprns.) Receipts Automatically Appropriated Unalloted –(Cont. Approp.) 501 501 Government Equity Government Equity 8-99-000 National Clearing Account 501 Government Equity 8-94-000 Invested Capital 501 Government Equity 0-94-110 Purchase or Construction none none 0-94-120 Transfers from Other Government Agencies none none 0-94-130 Transfers from Other Funds none none 0-94-140 Free Acquisition none none 0-94-150 Donations Received none none 0-94-170 Adjustments (Addition) none none 0-94-180 Investments none none 0-94-190 Reductions in Long-Term Indebtedness none none 0-94-210 Sale none none 0-94-220 Transfers to Other Government Agencies none none 0-94-230 Transfers to Other Funds none none *For Use of the LGUs 15 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code Account Title NGAS CHART OF ACCOUNTS Account Code Account Title 0-94-240 Losses, Destruction or Other Involuntary Dispositions none none 0-94-250 Donations Given none none 0-94-260 Depreciation none none 0-94-270 Adjustments (Reduction) none none 0-94-280 Reduction in Investments none none 0-94-290 Increase in Long-Term Indebtedness none none 8-94-384 Invested Capital – Held in Trust 501 Government Equity 8-96-000 Contingent Capital 501 Government Equity REVENUE/INCOME 1-51-000 Income Taxes -100 Individuals 701 Income Tax – Individuals -200 Corporations and Partnerships 702 Income Tax – Partnerships 703 Income Tax – Corporations none none -900 1-52-000 Miscellaneous Property Taxes* 1-52-100 Real Property 711 Real Property Tax 1-52-200 Property Transfers 1-52-300 Special Assessments 718 719 714 Donor’s Tax Estate Tax Special Assessment Tax 1-52-400 Special Education Tax 713 Special Education Tax -700 Stock Transfers 716 Stock Transfer Tax -900 Miscellaneous none none 1-53-000 Taxes on Goods and Services -100 Excises on Imports 721 Excise Taxes on Articles -200 Excises on Domestic Articles 721 Excise Taxes on Articles -300 Business Taxes and Licences 723 Business Taxes and Licences -400 Franchise Tax 724 Franchise Tax *For Use of the LGUs 16 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code -500 -900 1-54-000 Account Title Motor Vehicle Taxes Miscellaneous NGAS CHART OF ACCOUNTS Account Account Title Code 735 Misc. Taxes on Goods and Services 735 Misc. Taxes on Goods and Services Taxes on International Trade and Transactions -100 Import Duties 736 Import Duties -200 Export and Premium Duties 759 Miscellaneous Other Taxes -300 Foreign Exchange 759 Miscellaneous Other Taxes -900 Miscellaneous 759 Miscellaneous Other Taxes 1-55-000 Other Taxes -100 Documentary Stamp Taxes 741 Documentary Stamp Tax -200 Charges on Forest Products* 754 Tax on Forest Products (but for use of NG) -300 Wharfage Fees and Charges 759 Miscellaneous - Other Taxes -400 Immigration Tax 755 Immigration Tax -500 Mining Tax 759 Miscellaneous - Other Taxes -600 Community Tax* 742 Community Tax -700 Miscellaneous – Local Government Shares on Internal Revenue Collections* Miscellaneous – Local Government Shares in the Proceeds from the Devt. & Utilization of the National Wealth* Miscellaneous 746 Shares from Internal Revenue Collections 750 Shares from National Wealth 759 Miscellaneous - Other Taxes -800 -900 1-56-000 Fines and Penalties on Tax Revenues -100 Income Taxes 760 Fines and Penalties - Tax Revenues -200 Property Taxes* 760 Fines and Penalties - Tax Revenues -300 Taxes on Goods and Services 760 Fines and Penalties - Tax Revenues -400 Taxes on International Trade and Transactions 760 Fines and Penalties - Tax Revenues -500 Other Taxes 760 Fines and Penalties - Tax Revenues OPERATING AND MISCELLANEOUS REVENUE 1-57-000 Operating and Service Income *For Use of the LGUs 17 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code -100 Account Title Government Services NGAS CHART OF ACCOUNTS Account Account Title Code 611 Income from Government Services -200 Government Business Operations 612 Income from Government – Business Operation -300 Interests 624 Interest on Income -400 Commissions 624 Interest on Income -500 Insurance/Fiduciary Bond Premiums 622 Insurance Income -600 Rents 621 Rent Income -700 Trading/Production 639 Misc. Operating and Service Income -900 Miscellaneous 639 Misc. Operating and Service Income 1-58-000 Income from Public Enterprises/Investments -100 Interest on Loans 624 Interest on Income -200 Dividends on Stocks 623 Dividend Income -300 Interest on Bonds 624 Interest on Income -400 Interest on Treasury Notes/Bills 624 Interest on Income -500 Interest on Promissory Notes 624 Interest on Income -600 Interest on Receivables, Acceptances and Discounted Notes 639 Misc. Operating and Service Income -700 Gain on Sale of Acquired Assets/Stocks/ Bonds 626 Gain on Sale of Assets -800 Royalties 639 Misc. Operating and Service Income -850 Government Share from Toll Fees and Casino Earnings 639 Misc. Operating and Service Income -900 Miscellaneous 639 Misc. Operating and Service Income 1-59-000 Miscellaneous Income -100 Sale of Goods/Merchandise Confiscated 627 Sale of Confiscated Goods and Properties -200 Sale of Scrap Construction Materials 639 Misc. Operating and Service Income -300 Gain on Foreign Exchange 628 Foreign Exchange (FOREX) Gain -400 Contributions 639 Misc. Operating and Service Income -500 Inventory Adjustments 639 Misc. Operating and Service Income -600 Sweepstakes 639 Misc. Operating and Service Income -700 Sale of Waste Materials 639 Misc. Operating and Service Income -900 Miscellaneous 639 Misc. Operating and Service Income *For Use of the LGUs 18 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 1-60-000 Account Title NGAS CHART OF ACCOUNTS Account Code Account Title Fines and Penalties on Non-Tax Revenues Fines and Penalties – Government Services and Business Operation Fines and Penalties – Government Services and Business Operation -100 Operating and Service Income 641 -200 Income from Public Enterprises/Investments 641 -300 Miscellaneous Income 641 Fines and Penalties – Government Services and Business Operation CAPITAL REVENUE 2-61-000 Sale of Assets -100 Public Domain 626 Gain on Sale of Assets -200 Fixed Assets 626 Gain on Sale of Assets -300 Gain on Sale of Fixed Assets 626 Gain on Sale of Assets -400 Scrap Fixed Assets 626 Gain on Sale of Assets -500 Intangible Assets 626 Gain on Sale of Assets -800 Investments/Stocks/Bonds 626 Gain on Sale of Assets -850 Gain on Sale of Investments/Stocks/Bonds 626 Gain on Sale of Assets GRANTS 2-62-000 Grants and Aids -100 From Foreign Countries 651 Income from Grants and Donations -200 From Other Levels of Government 651 Income from Grants and Donations -300 Domestic 651 Income from Grants and Donations EXTRAORDINARY RECEIPTS 2-63-000 Repayments of Advances/Loans and Other Extraordinary Receipts -100 Government Corporations none -200 Local Government Units none -300 Government Shares from Central Bank Profits, RA 2702 none -400 Receipts from Central Bank for Rural Banks Aid, RA 265 none *For Use of the LGUs 19 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code -500 Account Title Receipts from Central Bank for Private Development Banks Aid NGAS CHART OF ACCOUNTS Account Code none -700 Income from Base Rentals none -900 Miscellaneous none Account Title BORROWINGS 2-64-000 Borrowings -100 Domestic- 451 Loans Payable – Long Term, Domestic -200 Foreign- 452 Loans Payable – Long Term, Foreign EXPENSES 3-01-100 Personal Services 3-01-110 Salaries and Wages-Regular Plantilla Items 801 Salaries and Wages-Regular Pay 3-01-120 Salaries and Wages-Lump Sum Appropriations 3-01-130 Terminal Leave 802 803 822 Salaries & Wages-Part Time Pay Salaries & Wages-Casual/Contractual Terminal Leave Benefits 3-01-200 Per Diem Compensation and Non-Commutable Allowances 3-01-310 Life and Retirement Insurance Premium 831 832 817 Traveling Expenses-Local Traveling Express-Foreign Life and Retirement Insurance Contributions 3-01-320 PAG-IBIG Contributions 818 PAG-IBIG Contributions 3-01-330 Medicare Premiums 819 PHILHEALTH Contributions 3-01-340 State Insurance Premiums 820 ECC Contributions 3-01-400 Overtime Pay 3-01-500 Commutable Allowances/Fringe Benefits 3-01-600 Overtime and Night Pay Holiday Pay Personnel Economic Relief Allowance (PERA) Additional Compensation (ADCOM) Representation Allowance (RA) Transportation Allowance (TA) Training and Seminar Expenses 3-01-700 Training and Personnel Improvement (Agencies with Schooling Activities) Consultants’ and Specialists’ Fees and Allowances 811 812 804 805 806 807 833 856 Consultancy Services 3-01-800 Bonuses and Incentives 813 814 815 816 Christmas Bonus Cash Gift Productivity Incentive Benefits Other Bonuses and Allowances *For Use of the LGUs Personal Services 20 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code 3-01-850 3-01-900 Account Title Pensions (whether paid to employees or to dependents or to beneficiaries) Other Benefits 3-02-200 NGAS CHART OF ACCOUNTS Account Code 821 Account Title Pension and Retirement Benefits 823 824 825 830 Health Workers’ Benefits Subsistence and Quarters’ Allowances Longevity Pay Other Personnel Benefits Maintenance and Other Operating Expenses Maintenance and Other Operating Expenses 3-02-100 Traveling Expenses – Local 831 Traveling Expenses – Local 3-02-200 Traveling Expenses – Foreign 832 Traveling Expenses – Foreign 3-03-000 Communication Services 3-04-000 Repair and Maintenance of Government Facilities 837 838 862 862 863 864 865 866 867 868 869 870 871 872 874 875 876 Telephone/Telegraph and Internet Postage and Deliveries Public Infrastructure Repairs and Maintenance Public Infrastructure Repairs and Maintenance Reforestation Project Maintenance Buildings Maintenance School Buildings Maintenance Markets and Slaughterhouses Maintenance Hospitals and Health Centers Maintenance Other Structure Maintenance Industrial Machineries Maintenance Other Machinery Maintenance Firefighting Equipment and Accessories Maintenance Construction and Heavy Equipment Maintenance Technical and Scientific Equipment Maintenance IT Equipment Maintenance Telegraph, Telephone, Cable, TV and Radio Equipment Maintenance Artesian Wells, Reservoirs, Pumping Stations and Conduits Maintenance Office Equipment Maintenance Other Equipment Maintenance Furniture and Fixtures Maintenance Motor Vehicles Maintenance Watercrafts Maintenance Trains Maintenance Aircrafts/Aircraft Ground Equipment Maintenance Postage and Deliveries 877 3-05-000 Repair and Maintenance of Government Vehicles 3-06-000 Transportation Services *For Use of the LGUs 882 883 884 878 879 880 881 838 21 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code Account Title 3-07-000 Supplies and Materials 3-08-000 NGAS CHART OF ACCOUNTS Account Code 845 Account Title Storage Expenses Rents 846 848 849 850 851 841 Zoological/Animal Maintenance Expenses Accountable Forms Expenses Office Supplies Expenses Medical, Dental and Laboratory Supplies Expenses Food/Non-food Expenses Rent Expense 3-09-000 Interests 952 Interest Expenses 3-10-000 Grants, Subsidies and Contributions 3-11-000 Awards and Indemnities 894 895 896 887 Subsidy to National Government Agencies Subsidy to Local Government Units Subsidy to Government Corporations Awards and Indemnities 3-12-000 Loan Repayments and Sinking Fund Contributions 3-13-100 Losses of Current Assets 948 Loss of Assets 3-13-200 Losses of Fixed Assets 948 Loss of Assets 3-13-300 Bad Debts 929 Bad Debts Expense 3-13-400 Provision for Market Decline of Inventory 3-13-500 Depreciation of Fixed Assets 902 903 904 905 906 907 908 909 910 911 912 914 915 916 Depreciation-Land Improvements Depreciation-Leasehold Improvements Depreciation-Buildings Depreciation-School Buildings Depreciation-Markets & Slaughterhouses Depreciation-Hospitals and Health Centers Depreciation-Other Structures Depreciation-Industrial Machineries Depreciation-Other Machineries Depreciation-Firefighting Equipment and Accessories Depreciation-Construction and Heavy Equipment Depreciation-Technical and Scientific Equipment Depreciation-IT Equipment Depreciation-Telegraph, Telephone, Cable, TV and Radio Equipment Depreciation-Artesian Wells, Reservoirs, Pumping Stations and Conduits Depreciation-Motor Vehicles 917 918 *For Use of the LGUs 22 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code Account Title 3-13-600 Depletion of Fixed Assets 3-13-700 Amortization-Organization Costs 3-14-000 Water/Illumination, & Power Services 3-15-000 Social Security Benefits, Rewards and Other Claims 3-16-000 NGAS CHART OF ACCOUNTS Account Code 919 920 921 922 923 924 925 926 927 Account Title Depreciation-Watercrafts Depreciation-Trains Depreciation-Aircrafts/Aircraft Ground Equipment Depreciation-Office Equipment Depreciation-Other Equipment Depreciation-Furnitures and Fixtures Depreciation-Ordnance] Depreciation-Books Depreciation-Other Property, Plant and Equipment 928 Depreciation-Obsolescence-IT Software 834 835 836 Water Electricity Cooking Gas Auditing Services 855 Auditing Services 3-17-000 Training and Seminar Expenses 833 Training and Seminar Expenses 3-18-000 Extraordinary and Miscellaneous Expenses 3-19-000 Confidential and Intelligence Expenses 890 891 892 Representation Expenses Extraordinary and Miscellaneous Expenses Confidential and Intelligence Expenses 3-20-000 Anti-Insurgency/Contingency/Emergency Expenses 893 Anti-Insurgency/Contingency Expenses 3-21-000 Taxes, Duties and Fees 859 860 Taxes, Duties and Licenses Tax Credit Subsidy 3-22-000 Trading/Production 3-23-000 Gasoline, Oil and Lubricants 852 Gasoline, Oil and Lubricants Expenses 3-24-000 Fidelity Bond and Insurance Premium 3-25-000 Loss on Foreign Exchange 842 843 956 Insurance Expense Fidelity Bond Premiums Foreign Exchange(FOREX ) Loss 3-26-000 Commitment Fees and Other Charges 951 Bank Charges 3-27-000 Library Books and Materials 839 Subscription Expenses 3-29-000 Other Services 840 844 845 Advertising Expenses Survey Expenses Storage Expenses *For Use of the LGUs 23 STANDARD GOVERNMENT CHART OF ACCOUNTS Account Code *For Use of the LGUs Account Title NGAS CHART OF ACCOUNTS Account Code 847 856 857 858 Account Title Printing and Binding Expenses Consultancy Expenses General Services Security and Janitorial Services 24
