Conversion Table 2

REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title ASSETS CURRENT ASSETS Cash Cash on Hand

Account Title

101

Cash in Vault
Cash - Collecting Officers Cash - Disbursing Officers Petty Cash Fund Cash in National Treasury Cash - National Treasury, Modified Disbursement System (MDS) Cash in BankLocal Currency 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 Cash in Bank - Foreign Currency, Current Account Cash in Bank - Foreign Currency, Savings Account Cash in Bank - Foreign Currency, Time Deposits Receivables Receivable Accounts Accounts Receivable 301 Allowance for Doubtful Accounts Notes Receivable Due from Officers and Employees

101 106 107 105 102

Cash in Treasury Cash - Collecting Officers Cash - Disbursing Officers Petty Cash Fund Cash - National Treasury, Modified Disbursement System (MDS) 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 - 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

102 103 104 108 110 111 112 113

103 110 111 112

114 115 116 117

103 113 114 115

121 122

121 301 122 128 123

Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Due from Officers and Employees Loans Receivable, Current

123 124 125 126 127 128 129 130 131

Loans Receivable - GOCCs Loans Receivable - LGUs Loans Receivable - Others

Real Property Tax Receivable Special Education Tax Receivable Interest Receivable Currency Swap Receivable Inter - Agency Receivables Due from National Treasury

124 125 126 127 134

Real Property Tax Receivable Special Education Tax Receivable Interest Receivable Currency Swap Receivable Due from National Treasury

20

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 130 132 131 133

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title Due from NGAs Due from GOCCs Due from LGUs Due from NGOs/POs Intra-Agency Receivables Due from Central Office Due from Regional Offices/Staff Bureaus Due from Operating Units Due from Other Funds Other Receivables Receivables - Disallowances/Charges Other Receivables Inventories Materials Raw Materials Inventory Work-In-Process Inventory Finished Goods Inventory Merchandise Inventory Supplies Office Supplies Inventory Accountable Forms Inventory

Account Title Due from NGAs Due from GOCCs Due from LGUs Due from NGOs/POs

136 137 138 139 141 142 143 144 146 149

135 136 137 129 138 139

Due from Central Office Due from Regional Offices/Staff Bureaus Due from Operating Units Due from Other Funds Receivables - Disallowances/Charges Other Receivables

151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168

144 145 146 147 149 148 153 151 150 150 152 153 160

Raw Materials Inventory Work-In-Process Inventory Finished Goods Inventory Merchandise Inventory Office Supplies Inventory Accountable Forms Inventory Agricultural Supplies Inventory Food/Non-food Supplies Inventory Medical, Dental and Laboratory Supplies Inventory Medical, Dental and Laboratory Supplies Inventory Gasoline, Oil and Lubricants Inventory Agricultural Supplies Inventory Other Inventory Items

Animal/Zoological Supplies Inventory Food Supplies Inventory Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies Inventory Gasoline, Oil and Lubricants Inventory Agricultural Supplies Inventory

Textbooks and Instructional Materials Inventory Military and Police Supplies Inventory Other Supplies Inventory Confiscated/Abandoned/Seized Goods Inventory
Spare Parts Inventory Construction Materials Inventory

151 160 158 155 156

Food/Non-food Supplies Inventory Other Inventory Items Confiscated Goods Inventory Spare Parts Inventory Construction Materials Inventory

21

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 154 157

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title Agricultural, Fishery and Forestry Products

Account Title

169 170 176

Livestock Inventory Crops and Fruits Inventory Other Agricultural, Fishery and Forestry Products Inventory
Prepayments Prepaid Rent Prepaid Insurance Prepaid Interest Deposit on Letters of Credit Advances to Contractors

Livestock and Crops Inventory Other Agricultural Products Inventory

177 178 179 180 181 182 185 186 189

161 162 164 167 168 165 165 166 170

Prepaid Rent Prepaid Insurance Prepaid Interest Deposits on Letters of Credit Advances to Contractors Other Prepaid Expenses Other Prepaid Expenses Guaranty Deposits Other Current Assets

Deferred Charges
Other Prepaid Expenses OTHER CURRENT ASSETS Guaranty Deposits Other Current Assets INVESTMENTS Investments in Securities

191 192 193 197

Investments in Treasury Bills Investments in Stocks Investments in Bonds Other Investments and Securities
Sinking Fund

140 141 142

Treasury Bills Stocks Bonds Other Marketable Securities

Marketable

143

198

Sinking Fund
PROPERTY, PLANT AND EQUIPMENT

177 178

Sinking Fund - Cash Sinking Fund - Securities

201 202 302

Land and Land Improvements Land Land Improvements Accumulated Depreciation - Land Improvements

201 202 302 243

Land Land Improvements Accumulated Depreciation - Land Improvements Public Infrastructures

203

Runways/Taxiways 303 Accumulated Depreciation - Runways/ Taxiways 204 Railways 304 Accumulated Depreciation - Railways 205 Electrification, Power and Energy Structures 305 Accumulated Depreciation -Electrification, Power and Energy Structures

243 243

Public Infrastructures Public Infrastructures

22

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Buildings Account Code 204 304 205 305 207 307 206 306 204 208 304 308

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title

211 311 212 312 213 313 214 314 215 315

Office Buildings Accumulated Depreciation - Office Buildings

School Buildings Accumulated Depreciation - School Buildings Hospitals and Health Centers Accumulated Depreciation - Hospitals and Health Centers Markets and Slaughterhouses Accumulated Depreciation - Markets and Slaughterhouses

Buildings Accumulated Depreciation - Buildings School Buildings Accumulated Depreciation - School Buildings Hospitals and Health Centers Accumulated Depreciation - Hospitals and Health Centers Markets and Slaughterhouses Accumulated Depreciation - Markets and Slaughterhouses Buildings Other Structures Accumulated Depreciation - Buildings Accumulated Depreciation Other Structures Leasehold Improvements 303 Accumulated Depreciation - Leasehold Improvements Leasehold Improvements Accumulated Depreciation - Leasehold Improvements Leasehold Improvements Accumulated Depreciation - Leasehold Improvements

Other Structures Accumulated Depreciation - Other Structures

Leasehold Improvements

218 318 219 319 220 320

Leasehold Improvements, Land Accumulated Depreciation - Leasehold Improvements, Land Leasehold Improvements, Buildings Accumulated Depreciation - Leasehold Improvements, Buildings Other Leasehold Improvements Accumulated Depreciation - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures Office Equipment

203

203 303 203 303

221 321 222 322 223 323 224 324

222 322 224 324 215 315 226 326

Office Equipment Accumulated Depreciation Office Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures IT Equipment and Software Accumulated Depreciation - IT Equipment Books Accumulated Depreciation - Books

Accumulated Depreciation - Office Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures IT Equipment and Software Accumulated Depreciation - IT Equipment

Library Books
Accumulated Depreciation - Library Books

23

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 209 309

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title Machineries and Equipment

Account Title

226 326 227 327

Machineries Accumulated Depreciation Machineries Agricultural, Fishery and Forestry Equipment Accumulated Depreciation Agricultural, Fishery and Forestry Equipment Airport Equipment Accumulated Depreciation - Airport Equipment Communication Equipment Accumulated Depreciation Communication Equipment
Construction and Heavy Equipment Accumulated Depreciation - Construction and Heavy Equipment Firefighting Equipment and Accessories Accumulated Depreciation - Firefighting Equipment and Accessories

Industrial Machineries

228 328 229 329 230 330 231 331 232 332

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 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 312 211 311 214 223 314 323 Accumulated Depreciation - Construction and Heavy Equipment Firefighting Equipment and Accessories Accumulated Depreciation - Firefighting Equipment and Accessories Technical and Scientific Equipment Other Equipment Accumulated Depreciation Technical and Scientific Equipment Accumulated Depreciation - Other Equipment Other Equipment 323 225 325 223 Accumulated Depreciation - Other Equipment Ordnance Accumulated Depreciation - Ordnance 321

Hospital Equipment Accumulated Depreciation - Hospital Equipment

233 233 234 334 235 335 236 336 240 340

Medical, Dental and Laboratory Equipment Accumulated Depreciation - Medical, Dental and Laboratory Equipment Military and Police Equipment Accumulated Depreciation - Military and Police Equipment Sports Equipment Accumulated Depreciation - Sports Equipment
Technical and Scientific Equipment Accumulated Depreciation - Technical and Scientific Equipment

223

Other Equipment 323 Accumulated Depreciation - Other Equipment Technical and Scientific Equipment 214 314 Accumulated Depreciation -Technical and Scientific Equipment 223 Other Equipment 323 Accumulated Depreciation - Other Equipment

Other Machineries and Equipment Accumulated Depreciation - Other Machineries and Equipment

24

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title

241 341 242 342 243 343 244 344 248 348

Transportation Equipment Motor Vehicles Accumulated Depreciation - Motor Vehicles Trains Accumulated Depreciation - Trains

218 318 220 320 221 321 219 319 223

Motor Vehicles Accumulated Depreciation - Motor Vehicles Trains Accumulated Depreciation - Trains Aircrafts/Aircraft Ground Equipment Accumulated Depreciation -Aircrafts/Aircraft Ground Equipment Watercrafts Accumulated Depreciation - Watercrafts Other Equipment 323 Accumulated Depreciation - Other Equipment

Aircrafts and Aircraft Ground Equipment Accumulated Depreciation - Aircrafts and Aircraft Ground Equipment
Watercrafts Accumulated Depreciation-Watercrafts

Other Transportation Equipment Accumulated Depreciation - Other Transportation Equipment

Other Property, Plant and Equipment

250 350

Other Property, Plant and Equipment Accumulated Depreciation - Other Property, Plant and Equipment
Public Infrastructures

223 323

Other Equipment Accumulated Depreciation - Other Equipment

251 252 253 254 255 256 257 260

Roads, Highways and Bridges Parks, Plazas and Monuments Ports, Lighthouses and Harbors Artesian Wells, Reservoirs, Pumping Stations and Conduits Irrigation, Canals and Laterals Flood Controls Waterways, Aqueducts, Seawalls, River Walls and Others Other Public Infrastructures
Reforestation Projects

243

Public Infrastructures

217

Artesian Wells, Reservoirs, Pumping Stations and Conduits Public Infrastructures

243

261 262

Reforestation - Upland Reforestation - Marshland/Swampland

Construction in Progress Agency Assets

244

Reforestation Projects

264

Construction in Progress - Agency Assets

230 234 235

Construction in Progress - Agency Assets Construction in Progress Airports and Runways Construction in Progress - Railways

25

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 238 Public Infrastructures/Reforestation Projects Construction in Progress-Roads, Highways and Bridges Construction in Progress-Parks, Plazas and Monuments

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title Construction in Progress Electrification, Power and Energy Structures

266 267 268 269

232 231 233

Construction in Progress - Ports, Lighthouses and Harbors Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits
Construction in Progress - Irrigation, Canals and Laterals

230

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

270 271 272

237 241 233 236 241 242

Construction in Progress Irrigation, Canals and Laterals Construction in Progress - Other Public Infrastructures Construction in Progress-Ports, Lighthouses, Harbors, Seawalls, River Walls and Others Construction in Progress - Waterways, Aqueducts, etc. Construction in Progress - Other Public Infrastructures Construction in Progress - Reforestation Projects

Construction in Progress - Flood Controls Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others

273 274 275

Construction in Progress - Other Public Infrastructures

Construction in Progress - ReforestationUpland Construction in Progress - ReforestationMarshland/Swampland

Other Assets Work/Other Animals Breeding Stocks Arts, Archeological Specimen and Other Exhibits Items in Transit Other Assets LIABILITIES CURRENT LIABILITIES Payable Accounts Accounts Payable Notes Payable Due to Officers and Employees Interest Payable

281 282 283 284 290

228 229 245 249 251

Work/Other Animals Breeding Stocks Arts, Archeological Specimen and Other Exhibits Items in Transit Other Assets

401 402

401 402 428 406

Accounts Payable Notes Payable Due to Officers and Employees Interest Payable

403 409

26

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title

411 412 413 414 415 416 417 418 421 422 423 424 426 427 428 429 439

Inter-Agency Payables Due to National Treasury

433 410 411 412 413 430 502 432 431 435 436 437 429 408 414 427 407 409 439 450

Due to National Treasury Withholding Taxes Payable GSIS Payable PAG-IBIG Payable PHILHEALTH Payable Due to NGAs Project Equity Due to GOCCs Due to LGUs Due to Central Office Due to Regional Offices/Staff Bureaus Due to Operating Units Due to Other Funds Guaranty Deposits Payable Performance/Bidders/Bail Bonds Payable Currency Swap Payable Tax Refunds Payable Tax Credit Certificates Payable Retirement Gratuity Benefits Payable Other Payables

Due to BIR Due to GSIS Due to PAG-IBIG Due to PHILHEALTH Due to Other NGAs Due to Other GOCCs
Due to LGUs Intra-Agency Payables Due to Central Office Due to Regional Offices/Staff Bureaus Due to Operating Units Due to Other Funds Other Liability Accounts Guaranty Deposits Payable Performance/Bidders/Bail Bonds Payable Currency Swap Payable

Tax Refund Payable

Other Payables Long-Term Liabilities

441 442 443 444 445 450 451 452 453

501

Mortgage/Bonds/Loans Payable Mortgage Payable

453 454 455 451 452 460 448 449 441 501

Mortgage Payable Bonds Payable - Long-Term, Domestic Bonds Payable - Long-Term, Foreign Loans Payable - Long-Term, Domestic Loans Payable - Long-Term, Foreign Other Long-Term Liabilities Deferred Real Property Tax Income Deferred Special Education Tax Income Other Deferred Credits Government Equity

Bonds Payable - Domestic Bonds Payable - Foreign Loans Payable - Domestic Loans Payable - Foreign
Other Long-Term Liabilities Deferred Credits Deferred Real Property Tax Income Deferred Special Education Tax Income Other Deferred Credits Government Equity

Government Equity

27

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 502 537 Intermediate Accounts Cost of Goods Sold Income and Expense Summary Retained Operating Surplus INCOME Tax Revenue National Taxes

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title Project Equity Invested Equity

511 512 513

531 532 534

Cost of Goods Sold Income and Expense Summary Retained Operating Surplus

551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 578

Business Tax
Capital Gains Tax

723 717 741 743 718 719 721 723 724 755 736 701 702 703 725 716 754 722

Business Taxes and Licenses Capital Gains Tax Documentary Stamp Tax Science Stamp Tax Donors Tax Estate Tax Excise Taxes on Articles Business Taxes and Licenses Franchise Tax Immigration Taxes Import Duties Income Tax - Individuals Income Tax - Partnerships Income Tax - Corporations Professional Tax Stock Transfer Tax Tax on Forest Products Value Added Tax

Documentary Stamp Tax

Donors Tax Estate Tax Excise Tax on Articles Final Tax Franchise Tax Immigration Tax Import Duties Income Tax - Individuals Income Tax - Partnerships Income Tax - Corporations Professional Tax Stock Transfer Tax Tax on Forest Products

Value Added Tax Value Added Tax - Expanded Other National Taxes

723 735 759

Business Taxes and Licenses Miscellaneous Taxes on Goods and Services Miscellaneous - Other Taxes Fines and Penalties - Tax Revenue Business Taxes and Licenses Business Taxes and Licenses Community Tax Franchise Tax

579 581 582 583 584

Fines and Penalties - National Taxes

Local Taxes

760 723 723 742 724

Amusement Tax Business Tax

Community Tax Franchise Tax

28

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 726 727 712 711 715 714 713 753 752

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title Occupation Tax Printing and Publication Tax Property Transfer Tax Real Property Tax Real Property Tax on Idle Lands Special Assessment Tax Special Education Tax Tax on Delivery Trucks and Vans

Account Title Occupation Tax Printing and Publication Tax Property Transfer Tax Real Property Tax Real Property Tax on Idle Lands Special Assessment Tax Special Education Tax Tax on Delivery Trucks and Vans Sand and Gravel Tax

585 586 587 588 589 590 591 592 593 598 599

Tax on Sand, Gravel and Other Quarry Products Other Local Taxes Fines and Penalties - Local Taxes

723 759 735 760

Business Taxes and Licenses Miscellaneous - Other Taxes Miscellaneous Taxes on Goods and Services Fines and Penalties - Tax Revenue

General Income Accounts Permits and Licenses

601 602 603 604 605 606 608 609

Fees on Weights and Measures Fishery Rental Fees Franchising and Licensing Fees Motor Vehicles Users Charge
Permit Fees Registration Fees

745 775 774 761 771 761 792 799

Weights and Measures Fishery Rental, Fees and Charges Franchising/Licensing Fees Registration Fees Permit Fees Registration Fees Other Specific Income of LGUs

Other Permits and Licenses Fines and Penalties - Permits and Licenses
Service Income

Fines and Penalties Other Specific Income

Tuition/Affiliation Fees Athletic and Cultural Fees Clearance/Certification Fees Comprehensive Examination Fees Diploma and Graduation Fees Garbage Fees Inspection Fees Library Fees Medical, Dental and Laboratory Fees Income from Government Services

611 612 613 614 615 616 617 618 619 620 621 622 623

Affiliation Fees
Athletic and Cultural Fees

762 766 773 767 769 772 770 765 764 611

Clearance and Certification Fees

Comprehensive Examination Fees Diploma and Graduation Fees Garbage Fees Inspection Fees Library Fees Medical, Dental and Laboratory Fees

Passport and Visa Fees Processing Fees Seminar Fees Toll and Terminal Fees

786

Toll Fees

29

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 768 611 788 790 641 799 Business Income

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title Transcript of Records Fees

Account Title Transcript of Records Fees Income from Government Services Other Income from School Services Other Income from Hospital Services Fines and Penalties - Government Services and Business Operations Fines and Penalties - Other Specific Income

624 628

Other Service Income

629

Fines and Penalties - Service Income

631

Hospital Fees

763 790 791 777 785 780 778 783 784 782 781 787 776 621 779 613 762 612 789 791

Hospital Fees Other Income from Hospital Services Other Income from Hospital Business Operations Income from Canteen Operations Receipts from Cemeteries Receipts from Communication Facilities Income from Dormitory Operations Receipts from Markets Receipts from Slaughterhouses Receipts from Transportation Systems Receipts from Waterworks Systems Landing and Parking Fees Printing and Publication Income Rent Income Receipts from Lease of Properties Sales Revenue Tuition/Affiliation Fees Income from Government Business Operations Other Income from School Business Operations Other Income from Hospital Business Operations Fines and Penalties - Government Services and Business Operations Fines and Penalties - Other Specific Income

632 633 634 635 636 637 638 639 640 641 642 643 644 648

Income from Canteen Operations

Income from Cemetery Operations Income from Communication Facilities

Income from Dormitory Operations

Income from Markets Income from Slaughterhouses Income from Transportation Systems Income from Waterworks Systems
Landing and Parking Fees Printing and Publication Income

Rent Income
Sales Revenue

Tuition Fees Other Business Income

649

Fines and Penalties - Business Income

641 799

651 652

Subsidy Income Subsidy Income from National Government

601

Subsidy Income from National Government

Subsidy from Other National Government Agencies

30

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 602 603 604 605 606

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title Subsidy from Central Office Subsidy from Regional Office/Staff Bureau

Account Title Subsidy from Central Office Subsidy from Regional Office/Staff Bureau Subsidy from Other LGUs Subsidy from Other Funds Subsidy from Special Accounts

653 654 655 656 657

Subsidy from Operating Unit

Subsidy from Other LGUs

Subsidy from Other Funds

Other Income Dividend Income Income from Grants and Donations Insurance Income Interest Income

661 662 663 664 665 666 667 668 669 670 671 678 679 681 682 683 684

623 651 622 624 746 627 748 749 750 747 639 799

Dividend Income Income from Grants and Donations Insurance Income Interest Income Share from Internal Revenue Collections Sale of Confiscated Goods and Properties Share from Economic Zones Share from Expanded Value Added Tax (EVAT) Share from National Wealth Share from Tobacco Excise Tax Miscellaneous Operating and Service Income Fines and Penalties Other Specific Income Foreign Exchange (FOREX) Gain Foreign Exchange (FOREX) Loss Gain on Sale of Assets Loss on Sale of Assets Gain on Sale of Securities Prior Years' Adjustments

Internal Revenue Allotment Sale of Confiscated/Abandoned/Seized Goods and Properties

Share from Economic Zones Share from Expanded Value Added Tax (EVAT) Share from National Wealth

Share from PAGCOR/PCSO

Share from Tobacco Excise Tax

Miscellaneous Income Other Fines and Penalties

Gain/Loss Accounts

Gain/Loss on Foreign Exchange (FOREX) Gain/Loss on Sale of Disposed Assets Gain/Loss on Sale of Securities
Prior Years' Adjustments Personal Services Salaries and Wages

628 956 626 947 625 533

701 702 703 704 705 706 707

Salaries and Wages - Regular Salaries and Wages - Military/Uniformed Salaries and Wages - Part-time Salaries and Wages - Substitute Salaries and Wages - Casual Salaries and Wages - Contractual Salaries and Wages - Emergency

801

Salaries and Wages - Regular Pay

802

Salaries and Wages - Part-time Pay

803

Salaries and Wages - Casual/Contractual

31

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title

711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 731 732 733 734 738 739 740 741 742 743 749

Other Compensation Personnel Economic Relief Allowance (PERA) Additional Compensation (ADCOM) Representation Allowance (RA) Transportation Allowance (TA)

804 805 806 807 808 824 815 816

Personnel Economic Relief Allowance (PERA) Additional Compensation (ADCOM) Representation Allowance (RA) Transportation Allowance (TA) Clothing Allowance Subsistence and Quarters Allowances Productivity Incentive Benefits Other Bonuses and Allowances

Clothing/Uniform Allowance Subsistence, Laundry and Quarters Allowances Productivity Incentive Allowance Overseas Allowance
Other Bonuses and Allowances Honoraria Hazard Pay Longevity Pay

809 810 825 811 812 814 813 817 818 819 820 821

Honoraria Hazard Pay Longevity Pay Overtime and Night Pay Holiday Pay Cash Gift Christmas Bonus Life and Retirement Insurance Contributions PAG-IBIG Contributions PHILHEALTH Contributions ECC Contributions Pension and Retirement Benefits

Overtime and Night Pay

Cash Gift

Year End Bonus

Personnel Benefits Contribution Life and Retirement Insurance Contributions PAG-IBIG Contributions PHILHEALTH Contributions ECC Contributions Other Personnel Benefits

Pension Benefits - Civilian Pension Benefits - Military/Uniformed Retirement Benefits - Civilian Retirement Benefits - Military/Uniformed
Terminal Leave Benefits Health Workers Benefits Other Personnel Benefits Maintenance and Other Operating Expenses Traveling Expenses

822 823 830

Terminal Leave Benefits Health Workers Benefits Other Personnel Benefits

751 752

Traveling Expenses - Local Traveling Expenses Foreign

831 832

Traveling Expenses - Local Traveling Expenses - Foreign

32

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title

Training and Scholarship Expenses

753 754

Training Expenses Scholarship Expenses

Supplies and Materials Expenses Office Supplies Expenses Accountable Forms Expenses

833

Training and Seminar Expenses

755 756 757 758 759 760 761 762 763 764 765 766 767 768 771 772 773 774 775 778

849 848 846 851 850

Office Supplies Expenses Accountable Forms Expenses Zoological/Animal Maintenance Expenses Food/Non-food Expenses Medical, Dental and Laboratory Supplies Expenses

Animal/Zoological Supplies Expenses Food Supplies Expenses Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses

852 853 849

Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses Office Supplies Expenses

Textbooks and Instructional Materials Expenses

Military and Police Supplies Expenses

Other Supplies Expenses

Utility Expenses

Water Expenses Electricity Expenses Cooking Gas Expenses

Communication Expenses Postage and Deliveries

834 835 836 838 837

Water Electricity Cooking Gas Postage and Deliveries Telephone/Telegraph and Internet

Telephone Expenses - Landline Telephone Expenses - Mobile Internet Expenses Cable, Satellite, Telegraph and Radio Expenses Membership Dues and Contributions to Organizations
Awards and Indemnities Advertising Expenses Printing and Binding Expenses Rent Expenses Representation Expenses

889 901 887 840 847 841 890 838 845

Grants and Donations Membership Dues to International Institutions Awards and Indemnities Advertising Expenses Printing and Binding Expenses Rent Expenses Representation Expenses Postage and Deliveries Storage Expenses

779 780 781 782 783 784 785

Transportation and Delivery Expenses

Storage Expenses

33

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 839 844 888 854 855 856 858 857 858

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title Subscription Expenses Survey Expenses Rewards and Other Claims Professional Services Legal Services Auditing Services Consultancy Services

Account Title Subscription Expenses Survey Expenses Rewards and Other Claims Legal Services Auditing Services Consultancy Services Security and Janitorial Services General Services Security and Janitorial Services

786 787 788 791 792 793 794 795 796 797 799

Environment/Sanitary Services
General Services

Janitorial Services Security Services Other Professional Services

Repairs and Maintenance Land Improvements

809 857

Honoraria General Services

802 803 804 805

Repairs and Maintenance - Land Improvements Repairs and Maintenance - Runways/ Taxiways Repairs and Maintenance - Railways Repairs and Maintenance -Electrification, Power and Energy Structures
Buildings

886

Other Repairs and Maintenance

862

Public Infrastructure Repairs and Maintenance

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
Leasehold Improvements

864 865 867 866 868

Buildings Maintenance School Buildings Maintenance Hospitals and Health Centers Maintenance Markets and Slaughterhouses Maintenance Other Structures

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

886

Other Repairs and Maintenance

34

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 882 884 875

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title Office Equipment Maintenance Furniture and Fixtures Maintenance IT Equipment Maintenance

821 822 823

Repairs and Maintenance - Office Equipment Repairs and Maintenance - Furniture and Fixtures Repairs and Maintenance - IT Equipment and Software
Machineries and Equipment

826 827 828 829 830 831 832 833 834 835 836 840

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 Repairs and Maintenance - Hospital Equipment Repairs and Maintenance - Medical, Dental and Laboratory Equipment Repairs and Maintenance - Military and Police Equipment Repairs and Maintenance - Sports Equipment Repairs and Maintenance - Technical and Scientific Equipment Repairs and Maintenance - Other Machineries and Equipment
Transportation Equipment

869 883 881 876 872 871

Industrial Machineries Maintenance Other Equipment Maintenance Aircrafts/Aircraft Ground Equipment Maintenance Telegraph, Telephone, Cable, TV and Radio Equipment Maintenance Construction and Heavy Equipment Maintenance Firefighting Equipment and Accessories Maintenance Other Equipment Maintenance

883

885

Ordnance Maintenance Other Equipment Maintenance Technical and Scientific Equipment Maintenance

870 883

Other Machineries Maintenance Other Equipment Maintenance

841 842 843 844 848

Repairs and Maintenance Motor Vehicles Repairs and Maintenance - Trains Repairs and Maintenance - Aircrafts and Aircraft Ground Equipment Repairs and Maintenance - Watercrafts Repairs and Maintenance - Other Transportation Equipment
Other Property, Plant and Equipment

878 880 881 879 883

Motor Vehicles Maintenance Trains Maintenance Aircrafts/Aircraft Ground Equipment Maintenance Watercrafts Maintenance Other Equipment Maintenance

850

Repairs and Maintenance - Other Property, Plant and Equipment

883 886

Other Equipment Maintenance Other Repairs and Maintenance

35

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title

Public Infrastructures

851 852 853 854

Repairs and Maintenance - Roads, Highways and Bridges Repairs and Maintenance - Parks, Plazas and Monuments Repairs and Maintenance-Ports, Lighthouses and Harbors Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits 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
Reforestation Projects

862

Public Infrastructure Repairs and Maintenance

877

Artesian Wells, Reservoirs, Pumping Stations and Conduits Maintenance

855 856 857 860

862

Public Infrastructure Repairs and Maintenance

861 862

Repairs and Maintenance -Reforestation- Upland Repairs and Maintenance -ReforestationMarshland/Swampland

Subsidies and Donations Subsidy to National Government Agencies Subsidy to Regional Offices/Staff Bureaus Subsidy to Operating Units Subsidy to Local Government Units

863

Reforestation Project Maintenance

871 872 873 874 875 876 877 878

894 538 539 895 896 133 897 898 889

Subsidy to National Government Agencies Subsidy to Regional Offices/Staff Bureaus Subsidy to Operating Units Subsidy to Local Government Units Subsidy to Government Corporations Due from NGOs/POs Subsidy to Other Funds Subsidy to Special Funds Grants and Donations

Subsidy to Government-Owned and/or Controlled Corporations Subsidy to NGOs/POs Subsidy to Other Funds Donations
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses

881

Confidential Expenses

892 893

Confidential and Intelligence Expenses Anti-Insurgency/Contingency Expenses

36

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 892 893 891

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title Confidential and Intelligence Expenses Anti-Insurgency/Contingency Expenses Extraordinary and Miscellaneous Expenses

882

Intelligence Expenses

883 884 891 892 893 901

Extraordinary Expenses Miscellaneous Expenses

Taxes, Insurance Premiums and Other Fees Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Non-Cash Expenses Bad Debts Expense Depreciation

859 843 842 929

Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Bad Debts Expense

902 903 904 905

Land Improvements Depreciation - Land Improvements

902

Depreciation - Land Improvements

Depreciation - Runways/Taxiways Depreciation - Railways Depreciation - Electrification, Power and Energy Structures
Buildings

911 912 913 914 915

Depreciation - Office Buildings

Depreciation - School Buildings Depreciation - Hospitals and Health Centers Depreciation - Markets and Slaughterhouses

904 905 907 906 904 908

Depreciation - Buildings Depreciation - School Buildings Depreciation - Hospitals and Health Centers Depreciation - Markets and Slaughterhouses Depreciation - Buildings Depreciation - Other Structures

Depreciation - Other Structures

Leasehold Improvements

918 919 920

Depreciation - Leasehold Improvements, Land Depreciation - Leasehold Improvements, Buildings Depreciation - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures Depreciation - Office Equipment Depreciation - Furniture and Fixtures Depreciation - IT Equipment

903

Depreciation - Leasehold Improvements

921 922 923 924

922 924 915 926

Depreciation - Office Equipment Depreciation - Furniture and Fixtures Depreciation IT Equipment Depreciation - Books

Depreciation - Library Books

Machineries and Equipment

37

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code 909 923 921 916 912 911 923

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title

Account Title Depreciation - Industrial Machineries Depreciation - Other Equipment Depreciation - Aircrafts/Aircraft Ground Equipment Depreciation - Telegraph, Telephone, Cable, TV and Radio Equipment Depreciation-Construction and Heavy Equipment Depreciation - Firefighting Equipment and Accessories Depreciation - Other Equipment

926 927 928 929 930 931 932 933 934 935 936 940

Depreciation - Machineries Depreciation - Agricultural, Fishery and Forestry Equipment Depreciation - Airport Equipment Depreciation - Communication Equipment
Depreciation - Construction and Heavy Equipment Depreciation - Firefighting Equipment and Accessories

Depreciation - Hospital Equipment Depreciation - Medical, Dental and Laboratory Equipment Depreciation - Military and Police Equipment Depreciation - Sports Equipment
Depreciation - Technical and Scientific Equipment

925 923 914 910 923

Depreciation - Ordnance Depreciation - Other Equipment Depreciation - Technical and Scientific Equipment Depreciation - Other Machineries Depreciation - Other Equipment

Depreciation - Other Machineries and Equipment

Transportation Equipment Depreciation - Motor Vehicles Depreciation - Trains Depreciation-Aircrafts and Aircraft Ground Equipment Depreciation - Watercrafts

941 942 943 944 948

918 920 921 919 923

Depreciation - Motor Vehicles Depreciation - Trains Depreciation-Aircrafts/Aircraft Ground Equipment Depreciation - Watercrafts Depreciation - Other Equipment

Depreciation - Other Transportation Equipment

Other Property, Plant and Equipment

950

Depreciation - Other Property, Plant and Equipment

Depletion Obsolescence - IT Software Discounts Discount on Real Property Taxes Discount on Special Education Tax Tax Exemption and Refunds

923 927

Depreciation - Other Equipment Depreciation - Other Property, Plant and Equipment

951 954 955 957 958

928 937 938 860 861 950

Obsolescence - IT Software Discount on Real Property Tax Discount on Special Education Tax Tax Credit Subsidy Tax Exemption Expenses Other Expenses

Loss from Tax Exemptions Tax Refunds

38

Conversion Table 2
REVISED NGAS CHART OF ACCOUNTS (per COA Circular No. 2003 001 dated June 17, 2003) Account Code Account Code

Annex B
GAFMIS Circular Letter No. 2003-002 Date: August 1, ACCOUNTS NGAS CHART OF 2003 (per COA Circular No. 2002 - 002 dated June 18, 2002)

Account Title Remittance to National Treasury from Assets Disposal Remittance to National Treasury from Assets Disposal Other Maintenance and Operating Expenses Loss of Assets Loss on Guaranty

Account Title

959

961 962 969

948 958 886 950

Loss of Assets Loss on Guaranty Other Repairs and Maintenance Other Expenses

Other Maintenance and Operating Expenses

Financial Expenses Bank Charges

971 972 973 974 975 979

951 953 957 954 952 955

Bank Charges Commitment Charges Debt Service Subsidy to GOCCs Documentary Stamps Expenses Interest Expenses Other Financial Charges

Commitment Fees
Debt Service Subsidy to GOCCs Documentary Stamps Expenses Interest Expenses Other Financial Charges

39