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Conversion Table 2 Annex B

GAFMIS Circular Letter No. 2003-002


REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code 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, Modified 102 Cash - National Treasury, Modified
Disbursement System (MDS) Disbursement System (MDS)
Cash in BankLocal Currency
110 Cash - Bangko Sentral ng Pilipinas 103 Cash - Bangko Sentral ng Pilipinas
111 Cash in Bank - Local Currency, Current 110 Cash in Bank - Local Currency, Current
Account Account
112 Cash in Bank - Local Currency, Savings 111 Cash in Bank - Local Currency, Savings
Account Account
113 Cash in Bank - Local Currency, Time 112 Cash in Bank - Local Currency, Time
Deposits 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 113 Cash in Bank - Foreign Currency, Current
Account Account
116 Cash in Bank - Foreign Currency, Savings 114 Cash in Bank - Foreign Currency, Savings
Account Account
117 Cash in Bank - Foreign Currency, Time 115 Cash in Bank - Foreign Currency, Time
Deposits 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

124 Loans Receivable - GOCCs 123 Loans Receivable, Current


125 Loans Receivable - LGUs
126 Loans Receivable - Others

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
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
136 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 Office
142 Due from Regional Offices/Staff Bureaus 136 Due from Regional Offices/Staff Bureaus
143 Due from Operating Units 137 Due from Operating Units
144 Due from Other Funds 129 Due from Other Funds
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 150 Medical, Dental and Laboratory Supplies
Inventory Inventory
161 Gasoline, Oil and Lubricants Inventory 152 Gasoline, Oil and Lubricants Inventory
162 Agricultural Supplies Inventory 153 Agricultural Supplies Inventory

163 Textbooks and Instructional Materials 160 Other Inventory Items


Inventory
164 Military and Police Supplies Inventory

165 Other Supplies Inventory 151 Food/Non-food Supplies Inventory


160 Other Inventory Items

166 Confiscated/Abandoned/Seized Goods 158 Confiscated Goods Inventory


Inventory
167 Spare Parts Inventory 155 Spare Parts Inventory
168 Construction Materials Inventory 156 Construction Materials Inventory

21
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
Agricultural, Fishery and Forestry Products
169 Livestock Inventory 154 Livestock and Crops Inventory
170 Crops and Fruits Inventory
176 Other Agricultural, Fishery and Forestry 157 Other Agricultural Products Inventory
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 143 Other Marketable Securities
Securities
Sinking Fund
198 Sinking Fund 177 Sinking Fund - Cash
178 Sinking Fund - Securities

PROPERTY, PLANT AND EQUIPMENT


Land and Land Improvements
201 Land 201 Land
202 Land Improvements 202 Land Improvements
302 Accumulated Depreciation - Land 302 Accumulated Depreciation - Land
Improvements 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 243 Public Infrastructures
Structures
305 Accumulated Depreciation
-Electrification, Power and Energy
Structures

22
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
Buildings
211 Office Buildings 204 Buildings
311 Accumulated Depreciation - Office 304 Accumulated Depreciation - Buildings
Buildings
212 School Buildings 205 School Buildings
312 Accumulated Depreciation - School 305 Accumulated Depreciation - School
Buildings Buildings
213 Hospitals and Health Centers 207 Hospitals and Health Centers
313 Accumulated Depreciation - Hospitals 307 Accumulated Depreciation - Hospitals
and Health Centers and Health Centers
214 Markets and Slaughterhouses 206 Markets and Slaughterhouses
314 Accumulated Depreciation - Markets and 306 Accumulated Depreciation - Markets and
Slaughterhouses Slaughterhouses

215 204 Buildings


Other Structures
208 Other Structures
315 Accumulated Depreciation - Other 304 Accumulated Depreciation - Buildings
Structures 308 Accumulated Depreciation Other
Structures

Leasehold Improvements

218 Leasehold Improvements, Land 203


Leasehold Improvements
318 Accumulated Depreciation - Leasehold 303 Accumulated Depreciation - Leasehold
Improvements, Land Improvements
219 Leasehold Improvements, Buildings 203
Leasehold Improvements
319 Accumulated Depreciation - Leasehold 303 Accumulated Depreciation - Leasehold
Improvements, Buildings Improvements
220 Other Leasehold Improvements 203
Leasehold Improvements
320 Accumulated Depreciation - Other 303 Accumulated Depreciation - Leasehold
Leasehold Improvements Improvements

Office Equipment, Furniture and Fixtures


221 Office Equipment 222 Office Equipment
321 Accumulated Depreciation - Office 322 Accumulated Depreciation Office
Equipment Equipment
222 Furniture and Fixtures 224 Furniture and Fixtures
322 Accumulated Depreciation - Furniture 324 Accumulated Depreciation - Furniture
and Fixtures 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 326 Accumulated Depreciation - Books
Books

23
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code

Machineries and Equipment


226 Machineries 209 Industrial Machineries
326 Accumulated Depreciation - 309Accumulated Depreciation - Industrial
Machineries Machineries
227 Agricultural, Fishery and Forestry 214 Technical and Scientific Equipment
Equipment 223 Other Equipment
327 Accumulated Depreciation - 314 Accumulated Depreciation Technical
Agricultural, Fishery and Forestry and Scientific Equipment
Equipment 323 Accumulated Depreciation - Other
Equipment
228 Airport Equipment 221 Aircrafts/Aircraft Ground Equipment
328 Accumulated Depreciation - Airport 321Accumulated Depreciation
Equipment -Aircrafts/Aircraft Ground Equipment
229 Communication Equipment 216 Telegraph, Telephone, Cable, TV and Radio
Equipment
329 Accumulated Depreciation - 316 Accumulated Depreciation -Telegraph,
Communication Equipment Telephone, Cable, TV and Radio
Equipment
230 Construction and Heavy Equipment 212 Construction and Heavy Equipment
330 Accumulated Depreciation - Construction 312 Accumulated Depreciation - Construction
and Heavy Equipment and Heavy Equipment
231 Firefighting Equipment and Accessories 211 Firefighting Equipment and Accessories
331 Accumulated Depreciation - Firefighting 311 Accumulated Depreciation - Firefighting
Equipment and Accessories Equipment and Accessories

232 Hospital Equipment 214 Technical and Scientific Equipment


Other Equipment
223
332 Accumulated Depreciation - Hospital 314 Accumulated Depreciation Technical
Equipment and Scientific Equipment
Accumulated Depreciation - Other
323 Equipment

233 Medical, Dental and Laboratory 223 Other Equipment


Equipment
233 Accumulated Depreciation - Medical, 323 Accumulated Depreciation - Other
Dental and Laboratory Equipment Equipment

234 Military and Police Equipment 225 Ordnance


334 Accumulated Depreciation - Military 325 Accumulated Depreciation - Ordnance
and Police Equipment
235 Sports Equipment 223 Other Equipment
335 Accumulated Depreciation - Sports 323 Accumulated Depreciation - Other
Equipment Equipment
236 Technical and Scientific Equipment 214 Technical and Scientific Equipment

24
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
336 Accumulated Depreciation - Technical 314 Accumulated Depreciation -Technical and
and Scientific Equipment Scientific Equipment
240 Other Machineries and Equipment 223 Other Equipment
340 Accumulated Depreciation - Other 323 Accumulated Depreciation - Other
Machineries and Equipment Equipment

Transportation Equipment
241 Motor Vehicles 218 Motor Vehicles
341 Accumulated Depreciation - Motor 318 Accumulated Depreciation - Motor
Vehicles 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 321 Accumulated Depreciation
and Aircraft Ground Equipment -Aircrafts/Aircraft Ground Equipment
244 Watercrafts 219 Watercrafts
344 Accumulated Depreciation-Watercrafts 319 Accumulated Depreciation - Watercrafts
248 Other Transportation Equipment 223 Other Equipment
348 Accumulated Depreciation - Other 323 Accumulated Depreciation - Other
Transportation Equipment Equipment

Other Property, Plant and Equipment


250 Other Property, Plant and Equipment 223 Other Equipment
350 Accumulated Depreciation - Other 323 Accumulated Depreciation - Other
Property, Plant and Equipment Equipment

Public Infrastructures
251 Roads, Highways and Bridges 243 Public Infrastructures
252 Parks, Plazas and Monuments
253 Ports, Lighthouses and Harbors

254 Artesian Wells, Reservoirs, Pumping 217 Artesian Wells, Reservoirs, Pumping
Stations and Conduits Stations and Conduits

255 Irrigation, Canals and Laterals 243 Public Infrastructures


256 Flood Controls
257 Waterways, Aqueducts, Seawalls, River
Walls and Others
260 Other Public Infrastructures

Reforestation Projects
261 Reforestation - Upland 244 Reforestation Projects
262 Reforestation - Marshland/Swampland

Construction in Progress
Agency Assets

25
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
264 Construction in Progress - Agency Assets 230 Construction in Progress - Agency Assets
234 Construction in Progress Airports and
Runways

235 Construction in Progress - Railways


238 Construction in Progress Electrification,
Power and Energy Structures

Public Infrastructures/Reforestation Projects


266 Construction in Progress-Roads, Highways 232 Construction in Progress - Roads,
and Bridges Highways and Bridges
267 Construction in Progress-Parks, Plazas and 231 Construction in Progress - Parks, Plaza and
Monuments Monuments
268 Construction in Progress - Ports, 233 Construction in Progress - Ports,
Lighthouses and Harbors Lighthouses, Harbors, Seawalls, River
Walls and Others
269 Construction in Progress - Artesian Wells, 230 Construction in Progress - Agency Assets
Reservoirs, Pumping Stations and
Conduits

270 Construction in Progress - Irrigation, 237 Construction in Progress Irrigation,


Canals and Laterals Canals and Laterals

271 Construction in Progress - Flood Controls 241 Construction in Progress - Other Public
Infrastructures

272 Construction in Progress - Waterways, 233 Construction in Progress-Ports,


Aqueducts, Seawalls, River Walls and Lighthouses, Harbors, Seawalls, River
Others Walls and Others
236 Construction in Progress - Waterways,
Aqueducts, etc.

273 Construction in Progress - Other Public 241 Construction in Progress - Other Public
Infrastructures Infrastructures

274 Construction in Progress - Reforestation- 242 Construction in Progress - Reforestation


Upland Projects
275 Construction in Progress - Reforestation-
Marshland/Swampland
Other Assets
281 Work/Other Animals 228 Work/Other Animals
282 Breeding Stocks 229 Breeding Stocks
283 Arts, Archeological Specimen and Other 245 Arts, Archeological Specimen and Other
Exhibits 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

26
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
402 Notes Payable 402 Notes Payable
403 Due to Officers and Employees 428 Due to Officers and Employees
409 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 Payable Tax Refunds Payable
407
409 Tax Credit Certificates Payable
439 Other Payables 439 Retirement Gratuity Benefits Payable
450 Other Payables

Long-Term Liabilities

Mortgage/Bonds/Loans Payable
441 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

27
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
450 Other Long-Term Liabilities Other Long-Term Liabilities
460

Deferred Credits
451 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 Other Deferred Credits
441

Government Equity
501 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 Retained Operating Surplus
534

INCOME

Tax Revenue

National Taxes
551 Business Tax Business Taxes and Licenses
723
552 Capital Gains Tax Capital Gains Tax
717
553 Documentary Stamp Tax 741 Documentary Stamp Tax
743 Science Stamp Tax

554 Donors Tax 718 Donors Tax


555 Estate Tax Estate Tax
719
556 Excise Tax on Articles Excise Taxes on Articles
721
557 Final Tax Business Taxes and Licenses
723
558 Franchise Tax Franchise Tax
724
559 Immigration Tax Immigration Taxes
755
560 Import Duties Import Duties
736

28
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
561 Income Tax - Individuals Income Tax - Individuals
701
562 Income Tax - Partnerships Income Tax - Partnerships
702
563 Income Tax - Corporations Income Tax - Corporations
703
564 Professional Tax Professional Tax
725
565 Stock Transfer Tax Stock Transfer Tax
716
566 Tax on Forest Products Tax on Forest Products
754
567 Value Added Tax Value Added Tax
568 Value Added Tax - Expanded 722

578 Other National Taxes 723 Business Taxes and Licenses


735 Miscellaneous Taxes on Goods and
Services
759 Miscellaneous - Other Taxes

579 Fines and Penalties - National Taxes Fines and Penalties - Tax Revenue
760

Local Taxes

581 Amusement Tax Business Taxes and Licenses


723
582 Business Tax Business Taxes and Licenses
723
583 Community Tax Community Tax
742
584 Franchise Tax Franchise Tax
724
585 Occupation Tax Occupation Tax
726
586 Printing and Publication Tax Printing and Publication Tax
727
587 Property Transfer Tax Property Transfer Tax
712
588 Real Property Tax Real Property Tax
711
589 Real Property Tax on Idle Lands Real Property Tax on Idle Lands
715
590 Special Assessment Tax Special Assessment Tax
714
591 Special Education Tax Special Education Tax
713

29
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
592 Tax on Delivery Trucks and Vans Tax on Delivery Trucks and Vans
753
593 Tax on Sand, Gravel and Other Quarry Sand and Gravel Tax
Products 752

598 Other Local Taxes 723 Business Taxes and Licenses


759 Miscellaneous - Other Taxes

599 Fines and Penalties - Local Taxes 735 Miscellaneous Taxes on Goods and
Services
760 Fines and Penalties - Tax Revenue

General Income Accounts

Permits and Licenses

601 Fees on Weights and Measures Weights and Measures


745
602 Fishery Rental Fees Fishery Rental, Fees and Charges
775
603 Franchising and Licensing Fees Franchising/Licensing Fees
774
604 Motor Vehicles Users Charge Registration Fees
761
605 Permit Fees Permit Fees
771
606 Registration Fees Registration Fees
761
608 Other Permits and Licenses Other Specific Income of LGUs
792
609 Fines and Penalties - Permits and Licenses 799 Fines and Penalties Other Specific
Income

Service Income
611 Affiliation Fees Tuition/Affiliation Fees
762
612 Athletic and Cultural Fees Athletic and Cultural Fees
766
613 Clearance and Certification Fees Clearance/Certification Fees
773
614 Comprehensive Examination Fees Comprehensive Examination Fees
767
615 Diploma and Graduation Fees Diploma and Graduation Fees
769
616 Garbage Fees Garbage Fees
772

30
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
617 Inspection Fees Inspection Fees
770
618 Library Fees Library Fees
765
619 Medical, Dental and Laboratory Fees Medical, Dental and Laboratory Fees
764
620 Passport and Visa Fees Income from Government Services
621 Processing Fees 611
622 Seminar Fees
623 Toll and Terminal Fees Toll Fees
786
624 Transcript of Records Fees Transcript of Records Fees
768

628 Other Service Income 611 Income from Government Services


788 Other Income from School Services
790 Other Income from Hospital Services
629 Fines and Penalties - Service Income 641 Fines and Penalties - Government Services
and Business Operations
799 Fines and Penalties - Other Specific
Income

Business Income
631 Hospital Fees 763 Hospital Fees
790 Other Income from Hospital Services
791 Other Income from Hospital Business
Operations

632 Income from Canteen Operations Income from Canteen Operations


777
633 Income from Cemetery Operations Receipts from Cemeteries
785
634 Income from Communication Facilities Receipts from Communication Facilities
780
635 Income from Dormitory Operations Income from Dormitory Operations
778
636 Income from Markets Receipts from Markets
783
637 Income from Slaughterhouses Receipts from Slaughterhouses
784
638 Income from Transportation Systems Receipts from Transportation Systems
782
639 Income from Waterworks Systems Receipts from Waterworks Systems
781
640 Landing and Parking Fees Landing and Parking Fees
787

31
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
641 Printing and Publication Income Printing and Publication Income
776
642 Rent Income 621 Rent Income
779 Receipts from Lease of Properties

643 Sales Revenue 613 Sales Revenue


644 Tuition Fees 762 Tuition/Affiliation Fees

648 Other Business Income 612 Income from Government Business


Operations
789 Other Income from School Business
Operations
791 Other Income from Hospital Business
Operations

649 Fines and Penalties - Business Income 641 Fines and Penalties - Government Services
and Business Operations
799 Fines and Penalties - Other Specific
Income

Subsidy Income

651 Subsidy Income from National Government Subsidy Income from National Government
601
652 Subsidy from Other National Government
Agencies
653 Subsidy from Central Office Subsidy from Central Office
602
654 Subsidy from Regional Office/Staff Bureau Subsidy from Regional Office/Staff Bureau
603
655 Subsidy from Operating Unit

656 Subsidy from Other LGUs Subsidy from Other LGUs


604
657 Subsidy from Other Funds 605 Subsidy from Other Funds
606 Subsidy from Special Accounts

Other Income
661 Dividend Income Dividend Income
623
662 Income from Grants and Donations Income from Grants and Donations
651
663 Insurance Income Insurance Income
622
664 Interest Income Interest Income
624
665 Internal Revenue Allotment Share from Internal Revenue Collections
746

32
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
666 Sale of Confiscated/Abandoned/Seized Sale of Confiscated Goods and Properties
Goods and Properties 627
667 Share from Economic Zones Share from Economic Zones
748
668 Share from Expanded Value Added Tax Share from Expanded Value Added Tax
(EVAT) 749 (EVAT)
669 Share from National Wealth Share from National Wealth
750
670 Share from PAGCOR/PCSO

671 Share from Tobacco Excise Tax Share from Tobacco Excise Tax
747
678 Miscellaneous Income Miscellaneous Operating and Service
639 Income
679 Other Fines and Penalties Fines and Penalties Other Specific
799 Income

Gain/Loss Accounts
681 Gain/Loss on Foreign Exchange (FOREX) 628 Foreign Exchange (FOREX) Gain
956 Foreign Exchange (FOREX) Loss

682 Gain/Loss on Sale of Disposed Assets 626 Gain on Sale of Assets


947 Loss on Sale of Assets

683 Gain/Loss on Sale of Securities Gain on Sale of Securities


625
684 Prior Years' Adjustments 533 Prior Years' Adjustments
Personal Services
Salaries and Wages
701 Salaries and Wages - Regular 801 Salaries and Wages - Regular Pay
702 Salaries and Wages - Military/Uniformed

703 Salaries and Wages - Part-time 802 Salaries and Wages - Part-time Pay
704 Salaries and Wages - Substitute

705 Salaries and Wages - Casual 803 Salaries and Wages - Casual/Contractual
706 Salaries and Wages - Contractual
707 Salaries and Wages - Emergency

Other Compensation
711 Personnel Economic Relief Allowance 804 Personnel Economic Relief Allowance
(PERA) (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)

33
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
715 Clothing/Uniform Allowance 808 Clothing Allowance
716 Subsistence, Laundry and Quarters 824 Subsistence and Quarters Allowances
Allowances
717 Productivity Incentive Allowance 815 Productivity Incentive Benefits

718 Overseas Allowance 816 Other Bonuses and Allowances


719 Other Bonuses and Allowances

720 Honoraria 809 Honoraria


721 Hazard Pay 810 Hazard Pay
722 Longevity Pay 825 Longevity Pay

723 Overtime and Night Pay 811 Overtime and Night Pay
812 Holiday Pay

724 Cash Gift 814 Cash Gift


725 Year End Bonus 813 Christmas Bonus
Personnel Benefits Contribution
731 Life and Retirement Insurance 817 Life and Retirement Insurance
Contributions Contributions
732 PAG-IBIG Contributions 818 PAG-IBIG Contributions
733 PHILHEALTH Contributions 819 PHILHEALTH Contributions
734 ECC Contributions 820 ECC Contributions
Other Personnel Benefits
738 Pension Benefits - Civilian 821 Pension and Retirement Benefits
739 Pension Benefits - Military/Uniformed
740 Retirement Benefits - Civilian
741 Retirement Benefits - Military/Uniformed

742 Terminal Leave Benefits 822 Terminal Leave Benefits


743 Health Workers Benefits 823 Health Workers Benefits
749 Other Personnel Benefits 830 Other Personnel Benefits
Maintenance and Other Operating
Expenses
Traveling Expenses
751 Traveling Expenses - Local 831 Traveling Expenses - Local
752 Traveling Expenses Foreign 832 Traveling Expenses - Foreign

Training and Scholarship Expenses


753 Training Expenses 833 Training and Seminar Expenses
754 Scholarship Expenses

Supplies and Materials Expenses


755 Office Supplies Expenses 849 Office Supplies Expenses
756 Accountable Forms Expenses 848 Accountable Forms Expenses

34
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
757 Animal/Zoological Supplies Expenses 846 Zoological/Animal Maintenance Expenses
758 Food Supplies Expenses 851 Food/Non-food Expenses

759 Drugs and Medicines Expenses 850 Medical, Dental and Laboratory Supplies
760 Medical, Dental and Laboratory Supplies Expenses
Expenses

761 Gasoline, Oil and Lubricants Expenses 852 Gasoline, Oil and Lubricants Expenses
762 Agricultural Supplies Expenses 853 Agricultural Supplies Expenses
763 Textbooks and Instructional Materials 849 Office Supplies Expenses
Expenses
764 Military and Police Supplies Expenses
765 Other 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

772 Telephone Expenses - Landline 837 Telephone/Telegraph and Internet


773 Telephone Expenses - Mobile
774 Internet Expenses
775 Cable, Satellite, Telegraph and Radio
Expenses

778 Membership Dues and Contributions to 889 Grants and Donations


Organizations 901 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

35
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
795 General Services 857 General Services
796 Janitorial Services 858 Security and Janitorial Services
797 Security Services

799 Other Professional Services 809 Honoraria


857 General Services

Repairs and Maintenance


Land Improvements
802 Repairs and Maintenance - Land 886 Other Repairs and Maintenance
Improvements

803 Repairs and Maintenance - Runways/ 862 Public Infrastructure Repairs and
Taxiways Maintenance
804 Repairs and Maintenance - Railways
805 Repairs and Maintenance
-Electrification, Power and Energy
Structures

Buildings
811 Repairs and Maintenance - Office 864 Buildings Maintenance
Buildings
812 Repairs and Maintenance - School 865 School Buildings Maintenance
Buildings
813 Repairs and Maintenance - Hospitals 867 Hospitals and Health Centers Maintenance
and Health Centers
814 Repairs and Maintenance - Markets and 866 Markets and Slaughterhouses Maintenance
Slaughterhouses
815 Repairs and Maintenance - Other 868 Other Structures
Structures
Leasehold Improvements
818 Repairs and Maintenance - Leasehold 886 Other Repairs and Maintenance
Improvements, Land
819 Repairs and Maintenance - Leasehold
Improvements, Buildings
820 Repairs and Maintenance - Other
Leasehold Improvements

Office Equipment, Furniture and Fixtures


821 Repairs and Maintenance - Office 882 Office Equipment Maintenance
Equipment
822 Repairs and Maintenance - Furniture 884 Furniture and Fixtures Maintenance
and Fixtures
823 Repairs and Maintenance - IT 875 IT Equipment Maintenance
Equipment and Software
Machineries and Equipment
826 Repairs and Maintenance - Machineries 869 Industrial Machineries Maintenance
827 Repairs and Maintenance - Agricultural, 883 Other Equipment Maintenance

36
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
Fishery and Forestry Equipment
828 Repairs and Maintenance - Airport 881 Aircrafts/Aircraft Ground Equipment
Equipment Maintenance
829 Repairs and Maintenance 876 Telegraph, Telephone, Cable, TV and Radio
-Communication Equipment Equipment Maintenance
830 Repairs and Maintenance - Construction 872 Construction and Heavy Equipment
and Heavy Equipment Maintenance
831 Repairs and Maintenance - Firefighting 871 Firefighting Equipment and Accessories
Equipment and Accessories Maintenance

832 Repairs and Maintenance - Hospital 883 Other Equipment Maintenance


Equipment
833 Repairs and Maintenance - Medical,
Dental and Laboratory Equipment

834 Repairs and Maintenance - Military and 885 Ordnance Maintenance


Police Equipment
835 Repairs and Maintenance - Sports Other Equipment Maintenance
Equipment
836 Repairs and Maintenance - Technical Technical and Scientific Equipment
and Scientific Equipment Maintenance

840 Repairs and Maintenance - Other 870 Other Machineries Maintenance


Machineries and Equipment 883 Other Equipment Maintenance

Transportation Equipment
841 Repairs and Maintenance Motor 878 Motor Vehicles Maintenance
Vehicles
842 Repairs and Maintenance - Trains 880 Trains Maintenance
843 Repairs and Maintenance - Aircrafts and 881 Aircrafts/Aircraft Ground Equipment
Aircraft Ground Equipment Maintenance
844 Repairs and Maintenance - Watercrafts 879 Watercrafts Maintenance
848 Repairs and Maintenance - Other 883 Other Equipment Maintenance
Transportation Equipment
Other Property, Plant and Equipment
850 Repairs and Maintenance - Other 883 Other Equipment Maintenance
Property, Plant and Equipment 886 Other Repairs and Maintenance

Public Infrastructures
851 Repairs and Maintenance - Roads, 862 Public Infrastructure Repairs and
Highways and Bridges Maintenance
852 Repairs and Maintenance - Parks,
Plazas and Monuments
853 Repairs and Maintenance-Ports,
Lighthouses and Harbors

37
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code

854 Repairs and Maintenance - Artesian 877 Artesian Wells, Reservoirs, Pumping
Wells, Reservoirs, Pumping Stations Stations and Conduits Maintenance
and Conduits

855 Repairs and Maintenance - Irrigation, 862 Public Infrastructure Repairs and
Canals and Laterals Maintenance
856 Repairs and Maintenance - Flood
Controls
857 Repairs and Maintenance - Waterways,
Aqueducts, Seawalls, River Walls and
Others
860 Repairs and Maintenance - Other Public
Infrastructures
Reforestation Projects
861 Repairs and Maintenance 863 Reforestation Project Maintenance
-Reforestation- Upland
862 Repairs and Maintenance
-Reforestation-
Marshland/Swampland

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 896 Subsidy to Government Corporations
Controlled Corporations
876 Subsidy to NGOs/POs 133 Due from NGOs/POs

877 Subsidy to Other Funds 897 Subsidy to Other Funds


898 Subsidy to Special Funds

878 Donations 889 Grants and Donations


Confidential, Intelligence, Extraordinary and
Miscellaneous Expenses
881 Confidential Expenses 892 Confidential and Intelligence Expenses
893 Anti-Insurgency/Contingency Expenses

882 Intelligence Expenses 892 Confidential and Intelligence Expenses


893 Anti-Insurgency/Contingency Expenses

883 Extraordinary Expenses 891 Extraordinary and Miscellaneous Expenses


884 Miscellaneous Expenses

Taxes, Insurance Premiums and Other Fees


891 Taxes, Duties and Licenses 859 Taxes, Duties and Licenses

38
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
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
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 907 Depreciation - Hospitals and Health
Centers Centers
914 Depreciation - Markets and 906 Depreciation - Markets and
Slaughterhouses Slaughterhouses

915 Depreciation - Other Structures 904 Depreciation - Buildings


908 Depreciation - Other Structures

Leasehold Improvements
918 Depreciation - Leasehold Improvements, 903 Depreciation - Leasehold Improvements
Land
919 Depreciation - Leasehold Improvements,
Buildings
920 Depreciation - Other Leasehold
Improvements

Office Equipment, Furniture and Fixtures


921 Depreciation - Office Equipment 922 Depreciation - Office Equipment
922 Depreciation - Furniture and Fixtures 924 Depreciation - Furniture and Fixtures
923 Depreciation - IT Equipment 915 Depreciation IT Equipment
924 Depreciation - Library Books 926 Depreciation - Books
Machineries and Equipment
926 Depreciation - Machineries 909 Depreciation - Industrial Machineries
927 Depreciation - Agricultural, Fishery and 923 Depreciation - Other Equipment
Forestry Equipment
928 Depreciation - Airport Equipment 921 Depreciation - Aircrafts/Aircraft Ground
Equipment
929 Depreciation - Communication 916 Depreciation - Telegraph, Telephone,
Equipment Cable, TV and Radio Equipment
930 Depreciation - Construction and Heavy 912 Depreciation-Construction and Heavy
Equipment Equipment

39
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
931 Depreciation - Firefighting Equipment 911 Depreciation - Firefighting Equipment and
and Accessories Accessories

932 Depreciation - Hospital Equipment 923 Depreciation - Other Equipment


933 Depreciation - Medical, Dental and
Laboratory Equipment
934 Depreciation - Military and Police 925 Depreciation - Ordnance
Equipment
935 Depreciation - Sports Equipment 923 Depreciation - Other Equipment
936 Depreciation - Technical and Scientific 914 Depreciation - Technical and Scientific
Equipment Equipment

940 Depreciation - Other Machineries and 910 Depreciation - Other Machineries


Equipment 923 Depreciation - Other Equipment

Transportation Equipment
941 Depreciation - Motor Vehicles 918 Depreciation - Motor Vehicles
942 Depreciation - Trains 920 Depreciation - Trains
943 Depreciation-Aircrafts and Aircraft 921 Depreciation-Aircrafts/Aircraft Ground
Ground Equipment Equipment
944 Depreciation - Watercrafts 919 Depreciation - Watercrafts
948 Depreciation - Other Transportation 923 Depreciation - Other Equipment
Equipment
Other Property, Plant and Equipment
950 Depreciation - Other Property, Plant 923 Depreciation - Other Equipment
and Equipment 927 Depreciation - 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 886 Other Repairs and Maintenance

40
Conversion Table 2 Annex B
GAFMIS Circular Letter No. 2003-002
REVISED NGAS CHART OF ACCOUNTS NGASDate: AugustOF
CHART 1, ACCOUNTS
2003
(per COA Circular No. 2003 001 (per COA Circular No. 2002 - 002
dated June 17, 2003) dated June 18, 2002)

Account Account Account Title


Account Title
Code Code
Expenses 950 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
974 Documentary Stamps Expenses 954 Documentary Stamps Expenses
975 Interest Expenses 952 Interest Expenses
979 Other Financial Charges 955 Other Financial Charges

41

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