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Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code
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
Cash in National Treasury
108 Cash - National Treasury, ModifiedDisbursement System (MDS)
102 Cash - National Treasury, Modified Disbursement System (MDS)
Cash in Bank–Local Currency
110 Cash - Bangko Sentral ng Pilipinas 103 Cash - Bangko Sentral ng Pilipinas
111 Cash in Bank - Local Currency, Current Account
110 Cash in Bank - Local Currency, Current Account
112 Cash in Bank - Local Currency, Savings Account
111 Cash in Bank - Local Currency, Savings Account
113 Cash in Bank - Local Currency, Time Deposits
112 Cash in Bank - Local Currency, Time Deposits
Cash in Bank - Foreign Currency
114 Cash - Bangko Sentral ng Pilipinas 103 Cash - Bangko Sentral ng Pilipinas
115 Cash in Bank - Foreign Currency, Current Account
113 Cash in Bank - Foreign Currency, Current Account
116 Cash in Bank - Foreign Currency, Savings Account
114 Cash in Bank - Foreign Currency, Savings Account
117 Cash in Bank - Foreign Currency, Time Deposits
115 Cash in Bank - Foreign Currency, Time Deposits
Receivables
Receivable Accounts
121 Accounts Receivable 121 Accounts Receivable
301 Allowance for Doubtful Accounts 301 Allowance for Doubtful Accounts
122 Notes Receivable 122 Notes Receivable
123 Due from Officers and Employees 128 Due from Officers and Employees
124125126
Loans Receivable - GOCCsLoans Receivable - LGUsLoans Receivable - Others
123 Loans Receivable, Current
127 Real Property Tax Receivable 124 Real Property Tax Receivable
128 Special Education Tax Receivable 125 Special Education Tax Receivable
129 Interest Receivable 126 Interest Receivable
130 Currency Swap Receivable 127 Currency Swap Receivable
Inter - Agency Receivables
131 Due from National Treasury 134 Due from National Treasury
20
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code136 Due from NGAs 130 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
Intra-Agency Receivables
141 Due from Central Office 135 Due from Central Office142 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
Other Receivables
146 Receivables - Disallowances/Charges 138 Receivables - Disallowances/Charges
149 Other Receivables 139 Other Receivables
Inventories
Materials
151 Raw Materials Inventory 144 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
Supplies
155 Office Supplies Inventory 149 Office Supplies Inventory
156 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 Medical, Dental and Laboratory Supplies Inventory
160 Medical, Dental and Laboratory Supplies Inventory
150 Medical, Dental and Laboratory Supplies Inventory
161 Gasoline, Oil and Lubricants Inventory 152 Gasoline, Oil and Lubricants Inventory
162 Agricultural Supplies Inventory 153 Agricultural Supplies Inventory
163
164
Textbooks and Instructional Materials Inventory
Military and Police Supplies Inventory
160 Other Inventory Items
165 Other Supplies Inventory 151160
Food/Non-food Supplies InventoryOther Inventory Items
166 Confiscated/Abandoned/Seized Goods Inventory
158 Confiscated Goods Inventory
167 Spare Parts Inventory 155 Spare Parts Inventory168 Construction Materials Inventory 156 Construction Materials Inventory
Agricultural, Fishery and Forestry Products
21
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code169170
Livestock InventoryCrops and Fruits Inventory
154 Livestock and Crops Inventory
176 Other Agricultural, Fishery and Forestry Products Inventory
157 Other Agricultural Products Inventory
Prepayments
177 Prepaid Rent 161 Prepaid Rent
178 Prepaid Insurance 162 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
OTHER CURRENT ASSETS
186 Guaranty Deposits 166 Guaranty Deposits
189 Other Current Assets 170 Other Current Assets
INVESTMENTS
Investments in Securities
191 Investments in Treasury Bills 140 Treasury Bills
192 Investments in Stocks 141 Stocks
193 Investments in Bonds 142 Bonds
197 Other Investments and Marketable Securities
143 Other Marketable Securities
Sinking Fund
198 Sinking Fund 177178
Sinking Fund - CashSinking Fund - Securities
PROPERTY, PLANT AND EQUIPMENT
Land and Land Improvements
201 Land 201 Land
202 Land Improvements 202 Land Improvements
302 Accumulated Depreciation - Land Improvements
302 Accumulated Depreciation - Land Improvements
203 Runways/Taxiways 243 Public Infrastructures
303 Accumulated Depreciation - Runways/ Taxiways
204 Railways 243 Public Infrastructures
304 Accumulated Depreciation - Railways
205 Electrification, Power and Energy Structures
243 Public Infrastructures
305 Accumulated Depreciation -Electrification, Power and Energy Structures
Buildings
22
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code211 Office Buildings 204 Buildings
311 Accumulated Depreciation - Office Buildings
304 Accumulated Depreciation - Buildings
212 School Buildings 205 School Buildings
312 Accumulated Depreciation - School Buildings
305 Accumulated Depreciation - School Buildings
213 Hospitals and Health Centers 207 Hospitals and Health Centers
313 Accumulated Depreciation - Hospitals and Health Centers
307 Accumulated Depreciation - Hospitals and Health Centers
214 Markets and Slaughterhouses 206 Markets and Slaughterhouses
314 Accumulated Depreciation - Markets and Slaughterhouses
306 Accumulated Depreciation - Markets and Slaughterhouses
215
Other Structures
204 Buildings
208 Other Structures
315 Accumulated Depreciation - Other Structures
304308
Accumulated Depreciation - Buildings Accumulated Depreciation – Other
Structures
Leasehold Improvements
218 Leasehold Improvements, Land 203
Leasehold Improvements318 Accumulated Depreciation - Leasehold
Improvements, Land303 Accumulated Depreciation - Leasehold
Improvements
219 Leasehold Improvements, Buildings 203
Leasehold Improvements319 Accumulated Depreciation - Leasehold
Improvements, Buildings303 Accumulated Depreciation - Leasehold
Improvements
220 Other Leasehold Improvements 203
Leasehold Improvements320 Accumulated Depreciation - Other
Leasehold Improvements303 Accumulated Depreciation - Leasehold
Improvements
Office Equipment, Furniture and Fixtures
221 Office Equipment 222 Office Equipment
321 Accumulated Depreciation - Office Equipment
322 Accumulated Depreciation – Office Equipment
222 Furniture and Fixtures 224 Furniture and Fixtures
322 Accumulated Depreciation - Furniture and Fixtures
324 Accumulated Depreciation - Furniture and Fixtures
223 IT Equipment and Software 215 IT Equipment and Software
323 Accumulated Depreciation - IT Equipment 315 Accumulated Depreciation - IT Equipment
224 Library Books 226 Books
324 Accumulated Depreciation - Library Books
326 Accumulated Depreciation - Books
23
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code
Machineries and Equipment
226 Machineries 209 Industrial Machineries
326 Accumulated Depreciation - Machineries
309 Accumulated Depreciation - Industrial Machineries
227 Agricultural, Fishery and Forestry Equipment
214223
Technical and Scientific EquipmentOther Equipment
327 Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment
314
323
Accumulated Depreciation – Technical and Scientific Equipment
Accumulated Depreciation - Other Equipment
228 Airport Equipment 221 Aircrafts/Aircraft Ground Equipment
328 Accumulated Depreciation - Airport Equipment
321 Accumulated Depreciation -Aircrafts/Aircraft Ground Equipment
229 Communication Equipment 216 Telegraph, Telephone, Cable, TV and Radio Equipment
329 Accumulated Depreciation - Communication Equipment
316 Accumulated Depreciation -Telegraph, Telephone, Cable, TV and Radio Equipment
230 Construction and Heavy Equipment 212 Construction and Heavy Equipment
330 Accumulated Depreciation - Construction and Heavy Equipment
312 Accumulated Depreciation - Construction and Heavy Equipment
231 Firefighting Equipment and Accessories 211 Firefighting Equipment and Accessories
331 Accumulated Depreciation - Firefighting Equipment and Accessories
311 Accumulated Depreciation - Firefighting Equipment and Accessories
232 Hospital Equipment 214
223
Technical and Scientific EquipmentOther Equipment
332 Accumulated Depreciation - Hospital Equipment
314
323
Accumulated Depreciation – Technical and Scientific Equipment
Accumulated Depreciation - Other Equipment
233 Medical, Dental and Laboratory Equipment
223 Other Equipment
233 Accumulated Depreciation - Medical, Dental and Laboratory Equipment
323 Accumulated Depreciation - Other Equipment
234 Military and Police Equipment 225 Ordnance334 Accumulated Depreciation - Military
and Police Equipment325 Accumulated Depreciation - Ordnance
235 Sports Equipment 223 Other Equipment335 Accumulated Depreciation - Sports
Equipment323 Accumulated Depreciation - Other
Equipment
236 Technical and Scientific Equipment 214 Technical and Scientific Equipment
336 Accumulated Depreciation - Technical and Scientific Equipment
314 Accumulated Depreciation -Technical and Scientific Equipment
24
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code240 Other Machineries and Equipment 223 Other Equipment
340 Accumulated Depreciation - Other Machineries and Equipment
323 Accumulated Depreciation - Other Equipment
Transportation Equipment
241 Motor Vehicles 218 Motor Vehicles
341 Accumulated Depreciation - Motor Vehicles
318 Accumulated Depreciation - Motor Vehicles
242 Trains 220 Trains
342 Accumulated Depreciation - Trains 320 Accumulated Depreciation - Trains
243 Aircrafts and Aircraft Ground Equipment 221 Aircrafts/Aircraft Ground Equipment
343 Accumulated Depreciation - Aircrafts and Aircraft Ground Equipment
321 Accumulated Depreciation -Aircrafts/Aircraft Ground Equipment
244 Watercrafts 219 Watercrafts
344 Accumulated Depreciation-Watercrafts 319 Accumulated Depreciation - Watercrafts
248 Other Transportation Equipment 223 Other Equipment348 Accumulated Depreciation - Other
Transportation Equipment323 Accumulated Depreciation - Other
Equipment
Other Property, Plant and Equipment250 Other Property, Plant and Equipment 223 Other Equipment
350 Accumulated Depreciation - Other Property, Plant and Equipment
323 Accumulated Depreciation - Other Equipment
Public Infrastructures251252253
Roads, Highways and BridgesParks, Plazas and MonumentsPorts, Lighthouses and Harbors
243 Public Infrastructures
254 Artesian Wells, Reservoirs, Pumping Stations and Conduits
217 Artesian Wells, Reservoirs, Pumping Stations and Conduits
255256257
260
Irrigation, Canals and LateralsFlood ControlsWaterways, Aqueducts, Seawalls, River
Walls and OthersOther Public Infrastructures
243 Public Infrastructures
Reforestation Projects261262
Reforestation - Upland Reforestation - Marshland/Swampland
244 Reforestation Projects
Construction in Progress
Agency Assets264 Construction in Progress - Agency Assets 230 Construction in Progress - Agency Assets
25
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code
234 Construction in Progress – Airports and Runways
235 Construction in Progress - Railways
238 Construction in Progress – Electrification, Power and Energy Structures
Public Infrastructures/Reforestation Projects266 Construction in Progress-Roads, Highways
and Bridges232 Construction in Progress - Roads,
Highways and Bridges267 Construction in Progress-Parks, Plazas and
Monuments231 Construction in Progress - Parks, Plaza
and Monuments268 Construction in Progress - Ports,
Lighthouses and Harbors233 Construction in Progress - Ports,
Lighthouses, Harbors, Seawalls, River Walls and Others
269 Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits
230 Construction in Progress - Agency Assets
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
236
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
275
Construction in Progress - Reforestation- Upland
Construction in Progress - Reforestation- Marshland/Swampland
242 Construction in Progress - Reforestation Projects
Other Assets
281 Work/Other Animals 228 Work/Other Animals
282 Breeding Stocks 229 Breeding Stocks
283 Arts, Archeological Specimen and Other Exhibits
245 Arts, Archeological Specimen and Other Exhibits
284 Items in Transit 249 Items in Transit
290 Other Assets 251 Other Assets
LIABILITIES
CURRENT LIABILITIES
Payable Accounts
401 Accounts Payable 401 Accounts Payable
402 Notes Payable 402 Notes Payable
26
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code403 Due to Officers and Employees 428 Due to Officers and Employees409 Interest Payable 406 Interest Payable
Inter-Agency Payables
411 Due to National Treasury 433 Due to National Treasury
412 Due to BIR 410 Withholding Taxes Payable
413 Due to GSIS 411 GSIS Payable
414 Due to PAG-IBIG 412 PAG-IBIG Payable
415 Due to PHILHEALTH 413 PHILHEALTH Payable
416 Due to Other NGAs 430 Due to NGAs
502 Project Equity
417 Due to Other GOCCs 432 Due to GOCCs
418 Due to LGUs 431 Due to LGUs
Intra-Agency Payables
421 Due to Central Office 435 Due to Central Office
422 Due to Regional Offices/Staff Bureaus 436 Due to Regional Offices/Staff Bureaus
423 Due to Operating Units 437 Due to Operating Units
424 Due to Other Funds 429 Due to Other Funds
Other Liability Accounts
426 Guaranty Deposits Payable 408 Guaranty Deposits Payable
427 Performance/Bidders/Bail Bonds Payable 414 Performance/Bidders/Bail Bonds Payable
428 Currency Swap Payable 427 Currency Swap Payable
429 Tax Refund Payable407
Tax Refunds Payable
409 Tax Credit Certificates Payable
439 Other Payables 439 Retirement Gratuity Benefits Payable
450 Other Payables
Long-Term Liabilities
Mortgage/Bonds/Loans Payable441 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
27
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code
Deferred Credits451 Deferred Real Property Tax Income 448 Deferred Real Property Tax Income
452 Deferred Special Education Tax Income 449 Deferred Special Education Tax Income
453 Other Deferred Credits
441
Other Deferred Credits
Government Equity501 Government Equity 501 Government Equity
502 Project Equity
537 Invested Equity
Intermediate Accounts
511 Cost of Goods Sold 531 Cost of Goods Sold
512 Income and Expense Summary 532 Income and Expense Summary
513 Retained Operating Surplus
534
Retained Operating Surplus
INCOME
Tax Revenue
National Taxes551 Business Tax
723
Business Taxes and Licenses
552 Capital Gains Tax
717
Capital Gains Tax
553 Documentary Stamp Tax 741 743
Documentary Stamp TaxScience 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
28
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code562 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
567568
Value Added TaxValue Added Tax - Expanded 722
Value Added Tax
578 Other National Taxes 723 735
759
Business Taxes and LicensesMiscellaneous Taxes on Goods and
ServicesMiscellaneous - Other Taxes
579 Fines and Penalties - National Taxes 760
Fines and Penalties - Tax Revenue
Local Taxes
581 Amusement Tax723
Business Taxes and Licenses
582 Business Tax723
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
588 Real Property Tax
711
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
29
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code593 Tax on Sand, Gravel and Other Quarry
Products 752
Sand and Gravel Tax
598 Other Local Taxes 723 759
Business Taxes and LicensesMiscellaneous - 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 Measures745
Weights and Measures
602 Fishery Rental Fees775
Fishery Rental, Fees and Charges
603 Franchising and Licensing Fees774
Franchising/Licensing Fees
604 Motor Vehicles Users Charge761
Registration Fees
605 Permit Fees
771
Permit Fees
606 Registration Fees
761
Registration Fees
608 Other Permits and Licenses792
Other Specific Income of LGUs
609 Fines and Penalties - Permits and Licenses 799 Fines and Penalties – Other Specific Income
Service Income611 Affiliation Fees
762
Tuition/Affiliation Fees
612 Athletic and Cultural Fees
766
Athletic and Cultural Fees
613 Clearance and Certification Fees773
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
30
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code619 Medical, Dental and Laboratory Fees
764
Medical, Dental and Laboratory Fees
620621622
Passport and Visa FeesProcessing FeesSeminar Fees
611
Income from Government Services
623 Toll and Terminal Fees786
Toll Fees
624 Transcript of Records Fees
768
Transcript of Records Fees
628 Other Service Income 611788790
Income from Government ServicesOther Income from School ServicesOther Income from Hospital Services
629 Fines and Penalties - Service Income 641
799
Fines and Penalties - Government Services and Business Operations
Fines and Penalties - Other Specific Income
Business Income631 Hospital Fees 763
790791
Hospital FeesOther Income from Hospital ServicesOther Income from Hospital Business
Operations
632 Income from Canteen Operations
777
Income from Canteen Operations
633 Income from Cemetery Operations785
Receipts from Cemeteries
634 Income from Communication Facilities780
Receipts from Communication Facilities
635 Income from Dormitory Operations
778
Income from Dormitory Operations
636 Income from Markets783
Receipts from Markets
637 Income from Slaughterhouses784
Receipts from Slaughterhouses
638 Income from Transportation Systems782
Receipts from Transportation Systems
639 Income from Waterworks Systems781
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 621779
Rent IncomeReceipts from Lease of Properties
31
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code643 Sales Revenue 613 Sales Revenue
644 Tuition Fees 762 Tuition/Affiliation Fees
648 Other Business Income 612
789
791
Income from Government Business Operations
Other Income from School Business Operations
Other Income from Hospital Business Operations
649 Fines and Penalties - Business Income 641
799
Fines and Penalties - Government Services and Business Operations
Fines and Penalties - Other Specific Income
Subsidy Income
651 Subsidy Income from National Government
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
655 Subsidy from Operating Unit
656 Subsidy from Other LGUs
604
Subsidy from Other LGUs
657 Subsidy from Other Funds 605606
Subsidy from Other FundsSubsidy from Special Accounts
Other Income
661 Dividend Income
623
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 Allotment746
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 Share from Expanded Value Added Tax (EVAT) 749
Share from Expanded Value Added Tax (EVAT)
32
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code669 Share from National Wealth
750
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
Miscellaneous Operating and Service Income
679 Other Fines and Penalties799
Fines and Penalties – Other Specific Income
Gain/Loss Accounts681 Gain/Loss on Foreign Exchange (FOREX) 628
956Foreign Exchange (FOREX) GainForeign Exchange (FOREX) Loss
682 Gain/Loss on Sale of Disposed Assets 626947
Gain on Sale of AssetsLoss on Sale of Assets
683 Gain/Loss on Sale of Securities625
Gain on Sale of Securities
684 Prior Years' Adjustments 533 Prior Years' Adjustments
Personal Services
Salaries and Wages
701702
Salaries and Wages - Regular Salaries and Wages - Military/Uniformed
801 Salaries and Wages - Regular Pay
703704
Salaries and Wages - Part-timeSalaries and Wages - Substitute
802 Salaries and Wages - Part-time Pay
705706707
Salaries and Wages - CasualSalaries and Wages - ContractualSalaries and Wages - Emergency
803 Salaries and Wages - Casual/Contractual
Other Compensation
711 Personnel Economic Relief Allowance (PERA)
804 Personnel Economic Relief Allowance (PERA)
712 Additional Compensation (ADCOM) 805 Additional Compensation (ADCOM)
713 Representation Allowance (RA) 806 Representation Allowance (RA)
714 Transportation Allowance (TA) 807 Transportation Allowance (TA)
715 Clothing/Uniform Allowance 808 Clothing Allowance
716 Subsistence, Laundry and Quarters Allowances
824 Subsistence and Quarters Allowances
717 Productivity Incentive Allowance 815 Productivity Incentive Benefits
718 Overseas AllowanceOther Bonuses and Allowances
816 Other Bonuses and Allowances
33
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code719720 Honoraria 809 Honoraria
721 Hazard Pay 810 Hazard Pay
722 Longevity Pay 825 Longevity Pay
723 Overtime and Night Pay 811812
Overtime and Night PayHoliday Pay
724 Cash Gift 814 Cash Gift
725 Year End Bonus 813 Christmas Bonus
Personnel Benefits Contribution
731 Life and Retirement Insurance Contributions
817 Life and Retirement Insurance Contributions
732 PAG-IBIG Contributions 818 PAG-IBIG Contributions
733 PHILHEALTH Contributions 819 PHILHEALTH Contributions
734 ECC Contributions 820 ECC Contributions
Other Personnel Benefits
738739740741
Pension Benefits - CivilianPension Benefits - Military/UniformedRetirement Benefits - CivilianRetirement 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 ExpensesTraveling Expenses
751 Traveling Expenses - Local 831 Traveling Expenses - Local
752 Traveling Expenses – Foreign 832 Traveling Expenses - Foreign
Training and Scholarship Expenses
753754
Training ExpensesScholarship Expenses
833 Training and Seminar Expenses
Supplies and Materials Expenses
755 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
759760
Drugs and Medicines ExpensesMedical, Dental and Laboratory Supplies
Expenses
850 Medical, Dental and Laboratory Supplies Expenses
34
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code761 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
764765
Military and Police Supplies ExpensesOther Supplies Expenses
Utility Expenses
766 Water Expenses 834 Water
767 Electricity Expenses 835 Electricity
768 Cooking Gas Expenses 836 Cooking Gas
Communication Expenses
771 Postage and Deliveries 838 Postage and Deliveries
772773774775
Telephone Expenses - Landline Telephone Expenses - MobileInternet ExpensesCable, Satellite, Telegraph and Radio
Expenses
837 Telephone/Telegraph and Internet
778 Membership Dues and Contributions to Organizations
889901
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
787 Survey Expenses 844 Survey Expenses
788 Rewards and Other Claims 888 Rewards and Other Claims
Professional Services
791 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
796797
Janitorial ServicesSecurity Services
858 Security and Janitorial Services
799 Other Professional Services 809857
HonorariaGeneral Services
35
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code
Repairs and Maintenance
Land Improvements
802 Repairs and Maintenance - Land Improvements
886 Other Repairs and Maintenance
803
804805
Repairs and Maintenance - Runways/ Taxiways
Repairs and Maintenance - RailwaysRepairs and Maintenance -
Electrification, Power and Energy Structures
862 Public Infrastructure Repairs and Maintenance
Buildings
811 Repairs and Maintenance - Office Buildings
864 Buildings Maintenance
812 Repairs and Maintenance - School Buildings
865 School Buildings Maintenance
813 Repairs and Maintenance - Hospitals and Health Centers
867 Hospitals and Health Centers Maintenance
814 Repairs and Maintenance - Markets and Slaughterhouses
866 Markets and Slaughterhouses Maintenance
815 Repairs and Maintenance - Other Structures
868 Other Structures
Leasehold Improvements
818
819
820
Repairs and Maintenance - Leasehold Improvements, Land
Repairs and Maintenance - Leasehold Improvements, Buildings
Repairs and Maintenance - Other Leasehold Improvements
886 Other Repairs and Maintenance
Office Equipment, Furniture and Fixtures
821 Repairs and Maintenance - Office Equipment
882 Office Equipment Maintenance
822 Repairs and Maintenance - Furniture and Fixtures
884 Furniture and Fixtures Maintenance
823 Repairs and Maintenance - IT Equipment and Software
875 IT Equipment Maintenance
Machineries and Equipment
826 Repairs and Maintenance - Machineries 869 Industrial Machineries Maintenance
827 Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment
883 Other Equipment Maintenance
828 Repairs and Maintenance - Airport Equipment
881 Aircrafts/Aircraft Ground Equipment Maintenance
829 Repairs and Maintenance -Communication Equipment
876 Telegraph, Telephone, Cable, TV and Radio Equipment Maintenance
830 Repairs and Maintenance - Construction and Heavy Equipment
872 Construction and Heavy Equipment Maintenance
36
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code831 Repairs and Maintenance - Firefighting
Equipment and Accessories871 Firefighting Equipment and Accessories
Maintenance
832
833
Repairs and Maintenance - Hospital Equipment
Repairs and Maintenance - Medical, Dental and Laboratory Equipment
883 Other Equipment Maintenance
834 Repairs and Maintenance - Military and Police Equipment
885 Ordnance Maintenance
835 Repairs and Maintenance - Sports Equipment
883 Other Equipment Maintenance
836 Repairs and Maintenance - Technical and Scientific Equipment
874 Technical and Scientific Equipment Maintenance
840 Repairs and Maintenance - Other Machineries and Equipment
870883
Other Machineries Maintenance Other Equipment Maintenance
Transportation Equipment
841 Repairs and Maintenance – Motor Vehicles
878 Motor Vehicles Maintenance
842 Repairs and Maintenance - Trains 880 Trains Maintenance
843 Repairs and Maintenance - Aircrafts and Aircraft Ground Equipment
881 Aircrafts/Aircraft Ground Equipment Maintenance
844 Repairs and Maintenance - Watercrafts 879 Watercrafts Maintenance
848 Repairs and Maintenance - Other Transportation Equipment
883 Other Equipment Maintenance
Other Property, Plant and Equipment
850 Repairs and Maintenance - Other Property, Plant and Equipment
883886
Other Equipment MaintenanceOther Repairs and Maintenance
Public Infrastructures
851
852
853
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
37
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code855
856
857
860
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
Reforestation Projects
861
862
Repairs and Maintenance -Reforestation- Upland
Repairs and Maintenance -Reforestation- Marshland/Swampland
863 Reforestation Project Maintenance
Subsidies and Donations
871 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 Subsidy to Government-Owned and/or Controlled Corporations
896 Subsidy to Government Corporations
876 Subsidy to NGOs/POs 133 Due from NGOs/POs
877 Subsidy to Other Funds 897898
Subsidy to Other FundsSubsidy to Special Funds
878 Donations 889 Grants and Donations
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
881 Confidential Expenses 892893
Confidential and Intelligence ExpensesAnti-Insurgency/Contingency Expenses
882 Intelligence Expenses 892893
Confidential and Intelligence ExpensesAnti-Insurgency/Contingency Expenses
883884
Extraordinary ExpensesMiscellaneous Expenses
891 Extraordinary and Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees
891 Taxes, Duties and Licenses 859 Taxes, Duties and Licenses
892 Fidelity Bond Premiums 843 Fidelity Bond Premiums
893 Insurance Expenses 842 Insurance Expenses
Non-Cash Expenses
901 Bad Debts Expense 929 Bad Debts Expense
Depreciation
38
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code
Land Improvements
902 Depreciation - Land Improvements 902 Depreciation - Land Improvements
903 Depreciation - Runways/Taxiways
904 Depreciation - Railways
905 Depreciation - Electrification, Power and Energy Structures
Buildings
911 Depreciation - Office Buildings 904 Depreciation - Buildings
912 Depreciation - School Buildings 905 Depreciation - School Buildings
913 Depreciation - Hospitals and Health Centers
907 Depreciation - Hospitals and Health Centers
914 Depreciation - Markets and Slaughterhouses
906 Depreciation - Markets and Slaughterhouses
915 Depreciation - Other Structures 904908
Depreciation - BuildingsDepreciation - Other Structures
Leasehold Improvements
918
919
920
Depreciation - Leasehold Improvements, Land
Depreciation - Leasehold Improvements, Buildings
Depreciation - Other Leasehold Improvements
903 Depreciation - 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
Machineries and Equipment
926 Depreciation - Machineries 909 Depreciation - Industrial Machineries
927 Depreciation - Agricultural, Fishery and Forestry Equipment
923 Depreciation - Other Equipment
928 Depreciation - Airport Equipment 921 Depreciation - Aircrafts/Aircraft Ground Equipment
929 Depreciation - Communication Equipment
916 Depreciation - Telegraph, Telephone, Cable, TV and Radio Equipment
930 Depreciation - Construction and Heavy Equipment
912 Depreciation-Construction and Heavy Equipment
931 Depreciation - Firefighting Equipment and Accessories
911 Depreciation - Firefighting Equipment and Accessories
932933
Depreciation - Hospital EquipmentDepreciation - Medical, Dental and
Laboratory Equipment
923 Depreciation - Other Equipment
39
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code934 Depreciation - Military and Police
Equipment925 Depreciation - Ordnance
935 Depreciation - Sports Equipment 923 Depreciation - Other Equipment
936 Depreciation - Technical and Scientific Equipment
914 Depreciation - Technical and Scientific Equipment
940 Depreciation - Other Machineries and Equipment
910923
Depreciation - Other MachineriesDepreciation - Other Equipment
Transportation Equipment
941 Depreciation - Motor Vehicles 918 Depreciation - Motor Vehicles
942 Depreciation - Trains 920 Depreciation - Trains
943 Depreciation-Aircrafts and Aircraft Ground Equipment
921 Depreciation-Aircrafts/Aircraft Ground Equipment
944 Depreciation - Watercrafts 919 Depreciation - Watercrafts
948 Depreciation - Other Transportation Equipment
923 Depreciation - Other Equipment
Other Property, Plant and Equipment
950 Depreciation - Other Property, Plant and Equipment
923927
Depreciation - Other EquipmentDepreciation - Other Property, Plant and
Equipment
Depletion
951 Obsolescence - IT Software 928 Obsolescence - IT Software
Discounts
954 Discount on Real Property Taxes 937 Discount on Real Property Tax
955 Discount on Special Education Tax 938 Discount on Special Education Tax
Tax Exemption and Refunds
957 Loss from Tax Exemptions 860 Tax Credit Subsidy
861 Tax Exemption Expenses
958 Tax Refunds 950 Other Expenses
Remittance to National Treasury from Assets Disposal
959 Remittance to National Treasury from Assets Disposal
Other Maintenance and Operating Expenses
961 Loss of Assets 948 Loss of Assets
962 Loss on Guaranty 958 Loss on Guaranty
969 Other Maintenance and Operating Expenses
886950
Other Repairs and Maintenance Other Expenses
Financial Expenses
971 Bank Charges 951 Bank Charges
972 Commitment Fees 953 Commitment Charges
973 Debt Service Subsidy to GOCCs 957 Debt Service Subsidy to GOCCs
40
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 – 001 (per COA Circular No. 2002 - 002 dated June 17, 2003) dated June 18, 2002)
Account
CodeAccount Title
Account
Code974 Documentary Stamps Expenses 954 Documentary Stamps Expenses
975 Interest Expenses 952 Interest Expenses
979 Other Financial Charges 955 Other Financial Charges
41
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Annex BGAFMIS Circular Letter No. 2003-002Date: August 1, 2003
Account TitleAccount Title
