Conversion
Conversion
Conversion
CASH
Cash on Hand
101 Cash in Vault
102 Cash - Collecting Officers
103 Cash - Disbursing Officers
104
106
Revised Cha
COA C
1 01
1 01
1 01
Cash
01
Cash on Hand
01
010
not applicable
1 03
05
1 03
05
1 01
01
1 03
05
030
010
020
020
not applicable
not applicable
1 01
02
1 01
02
1 02
01
010
020
010
not applicable
1 01
03
1 01
03
1 02
01
010
020
020
1 03
01
010
122
123
124
125
126
127
128
129
Interests Receivable
130
137
Revised Cha
COA C
1 03
1 03
1 03
1 03
1 03
1 03
01
01
01
06
06
01
011
040
041
020
021
050
1 03
01
051
1 03
1 03
01
01
060
061
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
Not Appliable
990
991
020
021
030
031
070
071
Not Appliable
1 03
03
1 03
03
010
011
1 03
03
020
1 03
03
021
138
139
Intra-Agency Receivables
141 Due from Central Office
142 Due from Regional Offices/Staff Bureaus
143 Due from Operating Units
144 Due from Other Funds
145 Due from Subsidiaries/Affiliates of GOCC
Other Receivables
146
Receivables - Disallowances/Charges
147
Dividend Receivable
148
149
151
152
153
154
155
INVENTORIES
Materials
Raw Materials Inventory
Work-In-Process Inventory
Finished Goods Inventory
Merchandise Inventory
Supplies
Office Supplies Inventory
Revised Cha
COA C
1 03
1 03
1 03
03
03
06
030
031
030
1 03
06
031
Not applicable
1 03
04
Not applicable
050
1 03
1 03
06
06
010
011
1 03
1 03
1 03
1 03
1 03
01
01
05
06
06
080
081
040
990
991
1 04
1 04
1 04
1 04
03
03
03
01
010
020
030
010
1 04
04
010
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
Revised Cha
COA C
1 04
04
030
1 04
04
020
1 04
04
040
1 04
04
050
1 04
02
010
1 04
02
020
1 04
04
060
1 04
02
030
1 04
04
070
1 04
02
040
1 04
04
080
1 04
04
090
1 04
02
050
1 04
04
100
1 04
02
070
1 04
04
110
1 04
04
990
1 04
02
990
1 04
04
120
not applicable
1 04
04
990
1 04
04
130
1 04
02
080
1 04
1 04
1 04
1 04
02
01
02
01
060
010
060
010
176
177
178
179
180
Prepaid Interest
Deposit on Letters of Credit
181
182
183
185
Advances to Contractors
Deferred Charges
Organization cost
Other Prepaid Expenses
186
189
191
INVESTMENTS
INVESTMENTS IN SECURITIES
Investments in Treasury Bills
192
Investments in Stocks
Revised Cha
COA C
1 04
1 04
02
01
060
010
1 05
1 05
01
01
020
050
1 05
01
1 02
05
1 02
05
1 05
01
1 05
02
not applicable
1 05
01
040
010
011
010
010
990
1 02
1 02
1 05
05
05
01
020
021
990
1 02
1 02
1 02
01
03
03
030
010
011
1 02
1 02
02
02
010
020
1 02
04
010
193
Investments in Bonds
197
198
SINKING FUND
Sinking Fund
201
202
203
204
Land Improvements
### Accumulated Depreciation - Land Improvements
Runways/Taxiways
### Accumulated Depreciation - Runways/Taxiways
Railways
Revised Cha
COA C
1 02
1 02
1 02
1 02
1 02
03
03
04
05
05
020
021
020
990
991
1 02
07
010
1 06
1 06
1 07
1 07
1 07
1 07
1 07
1 07
1 07
01
01
01
01
11
11
11
02
02
010
011
010
011
010
011
012
010
011
1 07
02
012
1 07
1 07
1 07
1 07
1 07
1 07
1 07
02
02
02
03
03
03
03
990
991
992
080
081
082
990
BUILDINGS
211 Office Buildings
### Accumulated Depreciation - Office Buildings
212
School Buildings
### Accumulated Depreciation - School Buildings
213
214
215
Other Structures
### Accumulated Depreciation - Other Structures
Revised Cha
COA C
1 07
1 07
1 07
1 07
03
03
03
03
991
992
050
051
1 07
03
052
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
04
04
04
04
04
04
04
04
04
010
011
012
020
021
022
030
031
032
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
04
04
04
04
04
04
04
04
04
04
04
04
040
041
042
050
051
052
060
061
062
990
991
992
LEASEHOLD IMPROVEMENTS
218 Leasehold Improvements, Land
### Accumulated Depreciation - Leasehold Improvements, Land
219
220
223
Revised Cha
COA C
1 06
1 06
1 06
01
01
01
020
021
022
1 07
1 07
09
09
010
011
1 07
09
012
1 07
1 07
09
09
020
021
1 07
09
022
1 07
1 07
09
09
990
991
1 07
09
992
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
05
05
05
07
07
07
05
05
020
021
022
010
011
012
030
031
224
Library Books
### Accumulated Depreciation - Library Books
228
Airport Equipment
### Accumulated Depreciation - Airport Equipment
229
Communication Equipment
### Accumulated Depreciation - Communication Equipment
230
Revised Cha
COA C
1 07
05
032
1 07
1 07
1 07
07
07
07
020
021
022
1 07
1 07
1 07
1 07
1 07
05
05
05
05
05
010
011
012
040
041
1 07
05
042
1 07
1 07
1 07
05
05
05
050
051
052
1 07
1 07
1 07
1 07
1 07
1 07
05
05
05
05
05
05
060
061
062
070
071
072
1 07
1 07
05
05
080
081
1 07
05
082
231
Revised Cha
COA C
1 07
1 07
05
05
090
091
1 07
05
092
05
05
05
05
05
110
111
112
110
111
232
Hospital Equipment
### Accumulated Depreciation - Hospital Equipment
233
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
05
05
05
112
100
101
1 07
05
102
1 07
1 07
1 07
1 07
1 07
05
05
05
05
05
130
131
132
140
141
1 07
05
142
1 07
1 07
1 07
05
05
05
990
991
992
234
235
Sports Equipment
### Accumulated Depreciation - Sports Equipment
236
240
TRANSPORTATION EQUIPMENT
241 Motor Vehicles
### Accumulated Depreciation - Motor Vehicles
242
Trains
### Accumulated Depreciation - Trains
243
244
Watercrafts
### Accumulated Depreciation - Watercrafts
248
Revised Cha
COA C
1 07
1 07
1 07
05
05
05
120
121
122
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
06
06
06
06
06
06
06
06
010
011
012
020
021
022
030
031
1 07
06
032
1 07
1 07
1 07
1 07
1 07
1 07
06
06
06
06
06
06
040
041
042
990
991
992
1 07
1 07
99
99
990
991
1 07
99
992
PUBLIC INFRASTRUCTURES
Conversion of LGS RCA
11 of 62
251
252
253
254
255
256
Flood Controls
257
260
Revised Cha
COA C
1 07
1 07
1 07
1 07
1 07
1 07
03
03
03
03
03
03
010
011
012
090
091
092
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
070
071
072
040
041
042
040
041
042
020
021
022
020
021
022
990
991
992
030
031
032
Revised Cha
COA C
1 07
1 07
1 07
261
262
REFORESTATION PROJECTS
Reforestation - Upland
Reforestation - Marshland/Swampland
264
CONSTRUCTION IN PROGRESS
Agency Assets
Construction in Progress - Agency Assets
266
267
268
269
270
271
272
273
274
275
03
03
03
060
061
062
not applicable
1 07
1 07
1 07
10
10
10
010
030
050
1 07
10
020
not applicable
281
OTHER ASSETS
Work/Other Animals
282
283
284
285
Breeding Stocks
Arts, Archeological Specimen and Other Exhibits
Items in Transit
Restricted Fund/Cash
290
Other Assets
Revised Cha
COA C
1 07
99
1 07
99
1 07
99
1 08
01
not applicable
1 02
1 02
not applicable
010
011
012
010
05
05
990
991
2 01
01
2 01
01
2 01
01
2 01
01
2 01
01
2 01
01
not applicable
2 01
01
010
060
070
080
040
020
LIABILITIES
401
402
403
408
409
411
412
413
414
415
CURRENT LIABILITIES
Payable Accounts
Accounts Payable
Notes Payable
Due to Officers and Employees
Dividend Payable
Interest Payable
Inter - Agency Payables
Due to National Treasury
Due to BIR
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH
not applicable
2 02
01
2 02
01
2 02
01
2 02
01
050
010
020
030
040
416
417
418
421
422
423
424
425
426
427
428
429
438
439
441
442
443
444
445
450
Due to Subsidiaries/affiliates
Other Liability Accounts
Guaranty Deposits Payable
Performance/Bidders/Bail Bonds Payable
Currency Swap Payable
Tax Refunds Payable
Trust Liability - DRRM
Other Payables
LONG - TERM LIABILITIES
Mortgage/Bonds/Loans Payable
Mortgage Payable
Bonds Payable - Domestic
Bonds Payable - Foreign
Loans Payable - Domestic
Loans Payable - Foreign
Other Long - Term Liabilities
Revised Cha
COA C
2 02
2 02
2 02
01
01
01
050
060
070
not applicable
2 03
2 03
2 03
not applicable
01
01
01
010
020
030
2 04
01
2 04
01
not applicable
not applicable
2 04
01
040
030
2 99
99
not applicable
2 01
02
not applicable
2 01
02
2 01
02
2 99
99
020
990
020
040
050
990
451
452
455
Revised Cha
COA C
DEFERRED CREDITS
Deferred Real Property Tax Income
Deferred Special Education Tax Income
Other Deferred Credits
2 05
2 05
2 05
01
01
01
010
020
990
3 01
01
applicable
applicable
applicable
3 01
01
applicable
applicable
applicable
010
5 04
5 04
5 04
5 04
3 02
3 02
010
010
020
030
010
010
EQUITY
511
GOVERNMENT EQUITY
Government Equity
Capital Stock
Paid in Capital in Excess of Par Value
Subscribed Capital Stock
Restricted Capital
Appraisal Capital Stock
Treasury Stock
Retained Earnings
INTERMEDIATE ACCOUNTS
Cost of Goods Sold
512
513
501
502
503
504
505
506
507
510
not
not
not
not
not
not
02
01
01
01
01
01
010
INCOME
Conversion of LGS RCA
16 of 62
Revised Cha
COA C
TAX REVENUE
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
578
579
581
582
583
National Taxes
Business Tax
Capital Gain 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
Travel Tax
Other National Taxes
Fines and Penalties - National Taxes
Local Taxes
Amusement Tax
Business Tax
Community Tax
not applicable
4 01
01
020
not applicable
not applicable
4 01
4 01
4 01
03
03
01
060
030
050
584
585
586
587
588
589
590
591
592
593
598
599
Franchise Tax
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
Tax on Sand, Gravel and Other Quarry Products
Other Local Taxes
Fines and Penalties - Local Taxes
Revised Cha
COA C
4 01
4 02
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01
03
01
03
02
02
02
02
02
03
03
04
05
070
140
080
080
040
060
070
050
050
040
990
010
4 01
4 01
05
05
020
030
4 01
05
040
4 02
01
4 02
01
4 02
01
not applicable
4 02
01
4 02
01
4 02
01
4 02
01
160
150
010
010
020
990
980
611
612
613
Service Income
Affiliation Fees
Athletic and Cultural Fees
Clearance and Certification Fees
614
615
616
617
618
619
620
621
622
623
624
628
629
631
632
633
634
Business Income
Hospital Fees
Income from Canteen Operations
Income from Cemetery Operations
Income from Communication Facilities
Revised Cha
COA C
4 02
02
4 02
02
4 02
01
4 02
01
4 02
02
4 02
02
4 02
02
4 02
01
4 02
02
4 02
02
not applicable
4 02
01
4 02
02
4 02
02
4 02
02
4 02
01
4 02
01
4 02
01
4 02
01
4 02
4 02
4 02
4 02
02
02
02
02
020
010
040
110
010
010
190
100
010
200
130
040
080
010
990
030
070
980
200
990
160
060
Revised Cha
COA C
635
4 02
02
130
636
637
638
639
640
641
642
643
644
648
Sales Revenue
Tuition Fees
Other Business Income
649
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
140
150
070
090
120
170
050
250
180
010
100
110
990
980
4 03
01
010
651
652
653
654
655
656
657
658
Subsidy Income
Subsidy Income from National Government
Subsidy from other National Government Agencies
Subsidy from Central Office /Home Office
Subsidy from Regional Office/Staff Bureaus/Branch Offices
Subsidy from Operating Unit
Subsidy from Other LGUs
Subsidy from Other Funds
not applicable
4 03
01
4 03
01
4 03
01
4 03
01
not applicable
020
040
050
060
661
662
Other Income
Dividend Income
Income from Grants and Donations
663
664
665
666
Insurance Income
Interest Income
Internal Revenue Allotment
Sale of Confiscated/Abandoned/Seized Goods and Properties
667
668
669
670
671
678
679
Revised Cha
COA C
4 02
4 04
4 04
4 04
4 06
4 02
4 01
4 07
02
02
02
02
01
02
06
01
210
010
020
030
010
220
010
010
4 01
4 01
4 01
4 04
4 04
4 01
4 06
06
06
06
01
01
06
01
050
020
030
010
020
040
010
4 05
5 05
5 05
5 05
5 05
4 05
01
04
04
04
04
01
020
010
070
040
030
040
GAIN/LOSS ACCOUNTS
681
682
Revised Cha
COA C
683
4 05
4 05
5 05
01
01
04
050
030
020
684
3 01
01
020
5 01
01
010
5 01
01
020
5 01
02
010
5 01
5 01
5 01
5 01
5 01
5 01
5 01
02
02
02
02
02
02
02
020
030
040
050
080
090
990
EXPENSES
701
702
703
704
705
706
707
711
712
713
714
715
716
717
718
719
PERSONAL SERVICES
Salaries and Wages
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
Other Compensation
Personnel Economic Relief Allowance ( PERA)
Additional Compensation ( ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence, Laundry and Quarter Allowance
Productivity Incentive Allowance
Overseas Allowance
Other Bonuses and Allowances
720
721
722
723
724
725
731
732
733
734
738
739
740
741
742
743
749
751
752
753
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year End Bonus
Personnel Benefits Contributions
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
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Revised Cha
COA C
5 01
5 01
5 01
5 01
5 01
5 01
5 01
5 01
02
02
02
02
02
02
02
02
060
070
100
110
120
130
150
140
5 01
5 01
5 01
5 01
03
03
03
03
010
020
030
040
5 01
04
010
5 01
04
020
5 01
04
030
5 01
5 01
04
03
990
050
5 02
5 02
01
01
010
020
5 02
02
010
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
771
772
773
774
775
778
779
Scholarship Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms 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
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
Telephone Expenses - Landline
Telephone Expenses - Mobile
Internet Expenses
Cable, Satellite, Telegraph, and Radio Expenses
Membership Dues and Contributions to Organizations
Awards and Indemnities
Revised Cha
COA C
5 02
02
020
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
010
020
040
050
060
070
080
090
100
110
120
030
130
990
5 02
5 02
5 02
04
04
03
010
020
990
5 02
05
010
5 02
5 02
5 02
5 02
5 02
05
05
05
99
06
020
030
040
060
010
780
781
782
783
784
785
786
787
788
Advertising Expenses
Printing and Binding Expenses
Rent Expenses
Representation Expenses
Transportation and Delivery Expenses
Storage Expenses
Subscriptions Expenses
Survey Expenses
Rewards and Other Claims
791
792
793
794
795
796
797
799
Professional Services
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
General Services
Janitorial Services
Security Services
Other Professional Services
802
803
804
805
Revised Cha
COA C
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
99
99
99
99
99
99
99
07
06
06
010
020
050
030
040
050
070
010
010
020
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
11
11
11
12
12
12
12
11
010
020
030
010
990
020
030
990
5 02
13
020
5 02
13
030
Buildings
Conversion of LGS RCA
25 of 62
811
812
813
814
815
826
827
Leasehold Improvements
Repairs and Maintenance - Leasehold Improvements, Land
Repairs and Maintenance - Leasehold Improvements, Buildings
Repairs and Maintenance - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
Repairs and Maintenance - Office Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - IT Equipment and Software
Machineries and Equipment
Repairs and Maintenance - Machinery
Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment
828
829
830
831
832
833
834
835
836
840
818
819
820
821
822
823
Revised Cha
COA C
5 02
13
040
5 02
13
010
5 02
13
090
5 02
5 02
5 02
13
13
13
050
070
050
5 02
13
050
850
Transportation Equipment
Repairs and Maintenance - Motor Vehicles
Repairs and Maintenance - Trains
Repairs and Maintenance - Aircraft and Aircraft Ground Equipment
Repairs and Maintenance - Watercrafts
Repairs and Maintenance - Other Transportation Equipment
Other Property, Plant and Equipment
Repairs and Maintenance - Other Property, Plant and Equipment
851
852
853
854
Public Infrastructures
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
855
856
857
841
842
843
844
848
860
861
862
871
872
873
Revised Cha
COA C
5 02
13
060
5 02
13
990
5 02
13
030
14
020
not applicable
5 02
not applicable
874
875
876
877
878
881
882
883
884
891
892
893
901
902
903
904
905
Donations
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary Expenses
Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Non-Cash Expenses
Bad Debts
Bad Debts Expense
Depreciation
Land Improvements
Depreciation - Land Improvements
Depreciation - Runways/Taxiways
Depreciation - Railways
Depreciation - Electrification, Power and Energy Structures
Revised Cha
COA C
5 02
14
030
5 02
5 02
14
15
060
010
5 02
5 02
5 02
5 02
15
14
14
99
020
070
080
080
5 02
5 02
5 02
10
10
10
010
020
030
5 02
5 02
5 02
16
16
16
010
020
030
5 05
01
020
5 05
01
030
not applicable
not applicable
911
912
913
914
915
918
919
920
921
922
923
924
926
927
928
929
930
931
932
933
934
935
936
Buildings
Depreciation - Office Buildings
Depreciation - School Buildings
Depreciation - Hospitals and Health Centers
Depreciation - Markets and Slaughterhouses
Depreciation - Other Structures
Leasehold Improvements
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
Depreciation - Library Books
Machinery and Equipment
Depreciation -Machinery
Depreciation - Agricultural, Fishery and Forestry Equipment
Depreciation - Airport Equipment
Depreciation - Communication Equipment
Depreciation - Construction and Heavy Equipment
Depreciation - Disaster Response and Rescue Equipment
Depreciation - Hospital Equipment
Depreciation - Medical, Dental and Laboratory Equipment
Depreciation - Military and Police Equipment
Depreciation - Sports Equipment
Depreciation - Technical and Scientific Equipment
Revised Cha
COA C
5 05
01
040
5 05
01
010
5 05
01
090
5 05
5 05
5 05
5 05
01
01
01
01
050
070
050
070
5 05
01
050
940
Revised Cha
COA C
951
954
955
Discounts
Discount on Real Property Taxes
Discount on Special Education Tax
957
958
not applicable
not applicable
959
not applicable
961
962
969
941
942
943
944
948
950
5 05
01
060
5 05
01
990
5 05
02
010
4 01
4 01
02
02
041
051
04
04
99
07
090
100
990
020
5 05
5 05
5 02
5 02
971
972
973
974
975
979
FINANCIAL EXPENSES
Bank Charges
Commitment Fees
Debt Service Subsidy to GOCCs
Documentary Stamps Expenses
Interest Expenses
Other Financial Charges
Revised Cha
COA C
5 02
5 02
5 02
5 02
08
08
13
14
010
020
080
990
5 03
5 03
5 03
5 03
5 03
5 03
5 03
5 03
01
01
01
01
01
01
01
01
040
050
990
990
020
990
010
030
Cash on Hand
Cash Local Treasury
Advances to Special Disbursing Officer
Advances for Operating Expenses
Petty Cash
Advances for Payroll
Accounts Receivable
Conversion of LGS RCA
32 of 62
Receivables - Disallowances/Charges
Allowance for Impairment - Receivables- Disallowances/Charges
Dividends Receivable
Allowance for Impairment - Dividends Receivable
Advances for Officers and Employees
Other Receivables
Allowance for Impairment - Other Receivables
Guaranty Deposits
Allowance for Impairment - Guaranty Deposits
Other Prepayments
Treasury Bills
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Financial Assets Held for Trading
Financial Assets Designated at Fair Value Through Surplus or Deficit
Investments in Stocks
Conversion of LGS RCA
36 of 62
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Other Investments
Allowance for Impairment - Other Investments
Accounts Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Notes Payable
Due to Officers and Employees
Interest Payable
Due
Due
Due
Due
to
to
to
to
BIR
GSIS
Pag-IBIG
PhilHealth
Conversion of LGS RCA
45 of 62
Government Equity
Government Equity
Cost of Sales
Direct Materials
Direct Labor
Manufacturing Overhead
Income and Expense Summary
Income and Expense Summary
Professional Tax
Amusement Tax
Business Tax
Community Tax
Conversion of LGS RCA
48 of 62
Affiliation Fees
School Fees
Clearance and Certification Fees
Verification and Authentication Fees
School Fees
School Fees
Garbage Fees
Inspection Fees
School Fees
Hospital Fees
Processing Fees
Seminar/Training Fees
Road Network Fees
School Fees
Other Service Income
Registration Plates, Tags and Stickers Fees
Supervision and Regulation Enforcement Fees
Fines and Penalties - Service Income
Hospital Fees
Other Business Income
Receipts from Cemetery Operations
Communication Network Fees
Subsidy
Subsidy
Subsidy
Subsidy
Subsidy to NGAs
Depreciation
Depreciation
Depreciation
Depreciation
Loss of Assets
Loss on Guaranty
Other Maintenance and Operating Expenses
Research, Exploration and Development Expenses
Conversion of LGS RCA
61 of 62
Bank Charges
Commitment Fees
Other Financial Charges
Other Financial Charges
Interest Expenses
Other Financial Charges
Management Supervision/Trusteeship Fees
Guarantee Fees