Ngas Chart of Accounts Standard Government Chart of Accounts

NGAS CHART OF ACCOUNTS STANDARD GOVERNMENT CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
Cash
101 Cash in Treasury 8-70-100 Cash - In Treasury
8-70-102 Cash - Other Local Government Treasury
102 Cash-National Treasury, Modified Disbursement System (MDS) 8-70-707 Cash - Treasury Account - Check Disbursements
103 Cash-Bangko Sentral ng Pilipinas 8-70-200 Cash - Central Bank of the Philippines
105 Petty Cash Fund 8-70-500 Cash - Disbursing Officers
106 Cash-Collecting Officers 8-70-400 Cash - Collecting Officers
107 Cash-Disbursing Officers 8-70-500 Cash - Disbursing Officers
110 Cash in Bank-Local Currency, Current Account 8-70-300 Cash - Other Banks, Current Account
8-70-350 Cash - Other Banks, Combo Account
8-70-352 Cash - Other Banks, Working Fund
8-70-370 Cash - Other Banks, MDS Account
111 Cash in Bank-Local Currency, Savings Account 8-70-380 Cash - Other Banks, Savings Account
112 Cash in Bank-Local Currency, Time Deposits 8-70-390 Cash - Other Banks, Time Deposit
113 Cash in Bank-Foreign Currency, Current Account 8-70-230 Cash - Foreign Banks
114 Cash in Bank-Foreign Currency, Savings Account 8-70-230 Cash - Foreign Banks
115 Cash in Bank-Foreign Currency, Time Deposits 8-70-230 Cash - Foreign Banks
Receivables
121 Accounts Receivable 8-71-600 Receivables - Trade/Business
122 Notes Receivable 8-71-700 Receivables – Notes
123 Loans Receivable, Current 8-71-700 Receivables – Notes
124 Real Property Tax Receivable* 0-91-100 Income (Summary Account)
125 Special Education Tax Receivable* 0-91-100 Income (Summary Account)
126 Interest Receivable - None
127 Currency Swap Receivable - None
*For Use of the LGUs 1

Account Account
Code Code
Account Account
Code Code
128 Due from Officers and Employees 8-70-500 Cash - Disbursing Officer
8-71-900 Receivables – Miscellaneous
129 Due From Other Funds* 0-91-500 Interfund Transfer
130 Due from NGAs 8-70-600 Cash, Other Agencies
8-70-684 Cash, Inter-Agency Transferred Fund
8-71-100 Receivables - National Government Agencies
131 Due from LGUs 8-71-200 Receivables - Local Government Units
132 Due from GOCCs 8-71-300 Receivables - Government Owned and/or Controlled Corporations
8-71-320 Receivables - Claims Against GIF, GSIS
133 Due from NGOs/POs 8-70-910 Cash - Funds Entrusted to NGOs/POs
134 Due from National Treasury - None
135 Due from Central Office 8-71-170 Receivables - Sub-Allotments Not Covered by Funding Check
136 Due from Regional Offices/Staff Bureaus 8-71-170 -do-
137 Due from Operating Units 8-71-170 -do-
138 Receivables - Disallowances/Charges 8-74-400 Contingent Assets- Claims for Disallowed Payments
139 Other Receivables 8-71-900 Receivables - Miscellaneous
301 Allowance for Doubtful Accounts 8-80-710 Allowance for Doubtful Accounts
Marketable Securities
140 Treasury Bills 8-73-700 Miscellaneous Assets & Deferred Charges Short - Term Investment
141 Stocks* 8-73-300 Miscellaneous Assets & Deferred Charges-Short Term Investments
142 Bonds* 8-73-300 Miscellaneous Assets & Deferred Charges-Short Term Investments
143 Other Marketable Securities 8-73-300 Short Term Investments
8-73-900 Miscellaneous Assets and Deferred Charges
Inventories
144 Raw Materials Inventory 8-72-150 Inventories – Raw Materials
145 Work In Process Inventory 8-72-200 Inventories – Work in Process
146 Finished Goods Inventory 8-72-300 Inventories – Finished Products
147 Merchandise Inventory 8-72-360 Inventories – Items for Sale

Account Account
Code Code
8-72-100 Inventories – Supplies and Materials
Account Account
Code Code
148 Accountable Forms Inventory 8-72-720 Inventories – Accountable Forms with Face Value
149 Office Supplies Inventory 8-72-700 Inventories – Supplies and Materials Charged to Appropriations
8-72-800 Inventories – Supplies and Materials Acquired Free of Charge
150 Medical, Dental and Laboratory Supplies Inventory 8-72-700 Inventories – Supplies and Materials Charged to Appropriations
8-72-360 Inventories – Items for Sale
151 Food/Non-food Supplies Inventory - None
152 Gasoline, Oil and Lubricants Inventory 8-72-710 Inventories – Gasoline, Oil and Lubricant
153 Agricultural Supplies Inventory 8-72-850 Inventories – Livestock and Crops
154 Livestock and Crops Inventory 8-72-850 Inventories – Livestock and Crops
155 Spare Parts Inventory 8-72-700 Inventories – Supplies and Materials Charged to Appropriations
8-72-800 Inventories – Supplies and Materials Acquired Free of Charge
156 Construction Materials Inventory 8-72-730 Inventories – Unused Construction Materials Charged to Capital
Outlay
157 Other Agricultural Products Inventory 8-72-110 Inventories – Animals, Poultry and Farm Products
158 Confiscated Goods Inventory 8-72-500 Inventories – Goods, Merchandise Confiscated
160 Other Inventory Items 8-72-900 Inventories – Miscellaneous
Prepaid Expenses
161 Prepaid Rent 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
162 Prepaid Insurance 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
164 Prepaid Interest 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
165 Other Prepaid Expenses
Other Current Assets
166 Guaranty Deposits 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
167 Deposits on Letters of Credit 8-73-400 Miscellaneous Assets and Deferred Charges – Marginal Deposits

Account Account
Code Code
168 Advances to Contractors 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
Account Account
Code Code
170 Other Current Assets 8-73-900 Miscellaneous Assets and Deferred Charges – Miscellaneous
Long-Term Investments
171 Loans Receivable – Long-Term, LGUs 8-75-200 Investment – Non-Interest Bearing Loans to LGUs
8-75-500 Investment – Interest Bearing Loans to LGUs
172 Loans Receivable – Long-Term GOCCs 8-75-300 Investment – Non-Interest Bearing Loans to GOCCs
8-75-500 Investment – Interest Bearing Loans to GOCCs
173 Loans Receivable – Long- Term Others
174 Investments in Stocks 8-75-800 Investment – On Stock and Bonds
175 Investments in Bonds 8-75-800 Investment – On Stocks and Bonds
176 Investments in GOCCs 8-75-860 Investment – In Public Enterprises
Sinking Fund – Cash 8-70-200 Cash –Central Bank of the Phils.
177
Sinking Fund – Securities 8-70-200 Cash –Central Bank of the Phils.
178
Other Long – Term Investments 8-75-900 Investment – Miscellaneous
179
Property, Plant and Equipment

201 Land 8-77-000 Fixed Assets – Land & Land Improvements Outlay
202 Land Improvements 8-77-000 -do-
302 Accumulated Depreciation – Land Improvements None
203 Leasehold Improvements - None
303 Accumulated Depreciation – Leasehold Improvements - None
204 Buildings 8-78-000 Fixed Assets-Buildings and Structures-
304 Accumulated Depreciation – Buildings 8-80-780 Accumulated Depreciation – Buildings and Structures
205 School Buildings 8-78-300 Fixed Assets – Building and Structures –Education, Culture and

Account Account
Code Code
Sports/Manpower Development
305 Accumulated Depreciation – School Buildings 8-80-783 Accumulated Depreciation- Building and Structures
206 Markets and Slaughterhouses 8-78-800 Fixed Assets – Building and Structures – Economic Services
306 Accumulated Depreciation – Markets and Slaughterhouses 8-80-788 Accumulated Depreciation- Building and Structures
Account Account
Code Code
207 Hospitals and Health Centers 8-78-400 Health, Nutrition and Population Control
307 Accumulated Depreciation – Hospitals and Health Centers 8-80-784 Accumulated Depreciation- Building and Structures
208 Other Structures 8-78-000 Fixed Assets – Building and Structures
308 Accumulated Depreciation – Other Structures 8-80-780 Accumulated Depreciation- Building and Structures
209 Industrial Machineries 8-79-?14 Industrial Machineries and Implements
309 Accumulated Depreciation – Industrial Machineries 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
210 Other Machineries 8-79-029 Other Equipment
310 Accumulated Depreciation – Other Machineries 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
211 Firefighting Equipment and Accessories 8-79-?20 Fire Fighting Equipment
311 Accumulated Depreciation – Firefighting Equipment and Accessories 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
212 Construction and Heavy Equipment 8-79-?13 Fixed Assets – FFEWAB-Construction Equipment and Accessories
312 Accumulated Depreciation – Construction and Heavy Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
214 Technical and Scientific Equipment 8-79-?19 Fixed Assets – FFEWAB-Technical and Scientific Equipment
314 Accumulated Depreciation – Technical and Scientific Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
215 IT Equipment and Software 8-79-??? Fixed Assets – FFEWAB-Information Technology (IT) Equipment
Outlay
315 Accumulated Depreciation – I T Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
216 Telegraph, Telephone, Cable, TV and Radio Equipment 8-79-?21 Fixed Assets – FFEWAB-Telegraph, Telephone, Cable and Radio
Television
316 Accumulated Depreciation - Telegraph,Telephone, Cable, TV and 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
Radio Equipment
217 Artesian Wells, Reservoirs, Pumping Stations and Conduits 8-79-029 Fixed Assets – FFEWAB-Other Equipment
317 Accumulated Depreciation – Artesian Wells, Reservoirs, Pumping 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
Stations and Conduits

Account Account
Code Code
218 Motor Vehicles 8-79-?12 Fixed Assets – FFEWAB-Motor Vehicles, Land Transportation
Equipment and Accessories
318 Accumulated Depreciation – Motor Vehicles 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
219 Watercrafts 8-79-?11 Fixed Assets – FFEWAB-Watercraft and Appurtenances
319 Accumulated Depreciation – Watercrafts 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
Account Account
Code Code
220 Trains 8-79-?12 Fixed Assets – FFEWAB-Motor Vehicles, Land Transportation
Equipment and Accessories
320 Accumulated Depreciation – Trains 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
221 Aircrafts/Aircraft Ground Equipment 8-79-?22 Fixed Assets – FFEWAB-Aircrafts and Appurtenances
321 Accumulated Depreciation – Aircrafts/Aircraft Ground Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
222 Office Equipment 8-79-?16 Fixed Assets- FFEWAB-Furniture and Office Equipment
322 Accumulated Depreciation – Office Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
223 Other Equipment 8-79-?29 Fixed Assets – FFEWAB-Other Equipment
323 Accumulated Depreciation – Other Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
224 Furniture and Fixtures 8-79-?25 Fixed Assets – FFEWAB-Fixtures
324 Accumulated Depreciation – Furnitures and Fixtures 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
225 Ordnance 8-79-?18 Fixed Assets – FFEWAB-Ordnance, Non Expendable Supplies and
Equipment
325 Accumulated Depreciation –Ordnance 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB

226 Books 8-79-?24 Fixed Assets – FFEWAB-Books and Publications
326 Accumulated Depreciation – Books 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
227 Other Property, Plant and Equipment 8-79-?29 Fixed Assets – FFEWAB-Other Equipment
327 Accumulated Depreciation – Other Property, Plant and Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
228 Work/Other Animals 8-79-?23 Fixed Assets – FFEWAB-Work Animals
229 Breeding Stocks 8-79-?23 Fixed Assets – FFEWAB-Work Animals
230 Construction in Progress – Agency Assets 8-78-900 Fixed Assets – FFEWAB-Buildings and Structures, In Process
8-79-900 Fixed Assets – FFEWAB-Furniture, Fixtures, Equipment, Work

Account Account
Code Code
Animals and Books, In Transit
231 Construction in Progress – Plaza, Parks and Monuments 8-77-900 Fixed Assets – Land and Land Improvements, In Process
232 Construction in Progress – Roads, Highways and Bridges 8-77-900 Fixed Assets – Land and Land Improvements, In Process
Account Account
Code Code
233 Construction in Progress – Ports, LightHouses, Harbors, Seawalls, 8-77-900 Fixed Assets – Land and Land Improvements, In Process
River Walls and Others
234 Construction in Progress – Runways 8-77-900 Fixed Assets – Land and Land Improvements, In Process
235 Construction in Progress – Railways 8-77-900 Fixed Assets – Land and Land Improvements, In Process
236 Construction in Progress – Waterways, Aqueducts, etc. 8-77-900 Fixed Assets – Land and Land Improvements, In Process
237 Construction in Progress – Irrigation, Canals and Laterals 8-77-900 Fixed Assets – Land and Land Improvements, In Process
238 Construction in Progress –Electrification, Power and Energy - None
241 Construction in Progress – Other Public Infrastructures - None
242 Construction in Progress – Reforestation Projects 8-75-000 None
243 Public Infrastructures None
244 Reforestation Projects None
245 Arts, Archeological Specimen and Other Exhibits - None
249 Items in Transit 8-79-900 Fixed Assets –In Transit
Other Assets
251 Other Assets
LIABILITIES
Current Liabilities
401 Accounts Payable 8-81-400 Payables – Unliquidated Obligations
8-81-440 Payables – Unliquidated Obligations – Due and Demandable
8-81-460 Payables – Unliquidated Obligations – Direct Payments
402 Notes Payable 8-81-700 Notes and Acceptances
403 Loans Payable – Current, Domestic 8-81-700 Notes and Acceptances

Account Account
Code Code
404 Loans Payable – Current, Foreign 8-81-700 Notes and Acceptances
406 Interests Payable none None
407 Tax Refunds Payable none none
Account Account
Code Code
408 Guaranty Deposit Payable 8-84-900 Trust Liabilities – Miscellaneous
409 Tax Credit Certificates Payable none none
410 Withholding Taxes Payable 8-84-120 Trust Liabilities – NGAs, Taxes Withheld Covered by TRA
8-84-130 Trust Liabilities – NGAs, Taxes Withheld not Covered by TRA
411 GSIS Payable 8-84-300 Trust Liabilities – Government-Owned and/or Controlled Corporations
8-84-301 Life and Retirement Insurance Premiums
8-84-302 Optional Insurance Premiums
8-84-304 Salary Loan Installments
8-84-305 Policy Loan Installments
8-84-306 Real Estate Loan Installments
8-84-308 State Insurance Premiums
412 PAG-IBIG Payable 8-84-300 Trust Liabilities – Government-Owned and/or Controlled Corporations
8-84-302 PAG-IBIG
413 PHILHEALTH Payable 8-84-300 Trust Liabilities – Government-Owned and/or Controlled Corporations
8-84-307 Health Premiums (Medicare)
414 Performance/Bidders/Bail Bonds Payable 8-84-900 Trust Liabilities, Miscellaneous
427 Currency Swap Payable none None
428 Due to Officers and Employees 8-81-400 Payables – Unliquidated Obligations
429 Due to Other Funds* None
430 Due to NGAs 8-81-100 Payables - National Government Agencies
431 Due to LGUs 8-81-200 Payables - Local Government Units
432 Due to GOCCs 8-84-300 Trust Liabilities - Government-Owned and/or Controlled Corporations
8-84-309 Others

Account Account
Code Code
433 Due to National Treasury 0-91-100 Income (Summary Account)
0-91-200 Grants and Aids (Summary Account)
435 Due to Central Office 8-81-170 Payables - Sub-Allotment Not Covered by Funding Check
436 Due to Regional Offices/Staff Bureaus 8-81-170 Payables - Sub-Allotment Not Covered by Funding Check
437 Due to Operating Units 8-81-170 Payables - Sub-Allotment Not Covered by Funding Check
Account Account
Code Code
439 Retirement Gratuity Benefits Payable 8-81-400 Payables - Unliquidated Obligations
440 Deferred Credits to Income 8-86-100 Deferred Credits - Deferred Credits to Income
441 Other Deferred Credits 8-86-200 Deferred Credits - Undistributed Collections
8-86-320 Deferred Credits - Insurance Claims
8-86-900 Deferred Credits - Miscellaneous
448 Deferred Real Property Tax Income* 0-92-210 Tax Revenues
449 Deferred Special Education Tax Income* 0-92-210 Tax Revenues
450 Other Payables 8-81-900 Payables - Miscellaneous

Long-Term Liabilities
451 Loans Payable - Long-Term, Domestic 8-89-100 Public Debt - Loans and Advances Payable, National Govt. Agencies
8-89-200 Public Debt - Loans and Advances Payable, Local Govt. Units
8-89-300 Public Debt - Loans and Advances Payable, Gov’t. Owned and/or
Controlled Corp.
8-89-500 Public Debt - Loans Payable, Domestic
452 Loans Payable - Long-Term, Foreign 8-89-400 Public Debt - Loans Payable, Foreign
453 Mortgage Payable 8-89-600 Public Debt - Contracts Payable
8-89-800 Public Debt - Collateral Bonds
454 Bonds Payable - Long-Term, Domestic 8-89-700 Public Debt - Bonds Payable
455 Bonds Payable - Long-Term, Foreign 8-89-700 Public Debt - Bonds Payable
460 Other Long-Term Liabilities 8-89-900 Public Debt - Miscellaneous
Other Liabilities
465 Other Liabilities 8-86-900 Deferred Credits - Miscellaneous

Account Account
Code Code
EQUITY
Account Account
Code Code
501 Government Equity 8-81-450 Payables - Unliquidated Obligations - Advances
8-81-470 Payables - Unliquidated Obligations - Prepayments and Deposits
8-86-500 Deferred Credits - Goods/Merchandise Confiscated
8-86-600 Deferred Credits - Semi-Expendable Supplies, Containers and Property
8-86-650 Deferred Credits - Semi- Expendable-Information Technology Supplies,
Softwares, Accessories, Peripherals and Property
8-86-700 Deferred Credits - Supplies and Materials Charged to Appropriations
8-86-710 Deferred Credits - Gas, Oil and Lubricants
8-86-720 Deferred Credits - Accountable Forms with Face Value
8-86-730 Deferred Credits - Unused Construction Materials Charged to Capital
Outlay
8-86-750 Deferred Credits - Information Technology -Supplies and Materials
8-86-800 Deferred Credits - Supplies and Materials Acquired Free of Charge
8-86-850 Deferred Credits - Livestock and Crops
8-90-000 CRO - Unexpended Allotments (Continuing Appropriations)
8-90-070 CRO - Unexpended Allotments (Continuing Appropriations) - Prepayments
and Deposits
8-90-700 CRO - Overdraft in Appropriations
8-92-110 CROU - Balance/Retained Earnings
8-92-760 CROU - Sinking Fund Reserves
8-92-765 CROU - Backpay
8-93-310 CRO - Appropriated - Legislative Approp.Unalloted (Cont. Approp.)
8-93-311 CRO - Appropriated - Overdraft
8-93-312 CRO - Appropriated - Legislative Appropriations Alloted (Continuing
Appropriations)

Account Account
Code Code
8-93-340 CRO - Appropriated - Receipts Automatically Appropriated Unalloted
(Contg. Apprns.)
8-99-000 National Clearing Account
8-94-000 Invested Capital
8-94-384 Invested Capital - Held in Trust
8-96-000 Contingent Capital
Account Account
Code Code
502 Project Equity* None
Intermediate Accounts
531 Cost of Goods Sold none none
532 Income and Expense Summary none none
533 Prior Years’ Adjustments 7-92-400 CROU Adjustment for -
7-92-410 Excess Certification to Accounts Payable and Reverted Claims, RA3526
7-92-416 Losses of Current Assets
7-92-417 Prior Years' Charges
7-92-418 Prior Years' Credits
7-92-419 Others (Additions)
7-92-420 Others (Reductions)
534 Retained Operating Surplus none none
537 Invested Equity* 8-94-000 Invested Capital
538 Subsidy to Regional Offices/Staff Bureaus none None
539 Subsidy to Operating Units none None
540 Gain or Loss Due to Dormant Accounts none None
GENERAL INCOME
601 Subsidy Income from National Government - None

Account Account
Code Code
602 Subsidy from Central Office - None
603 Subsidy from Regional Office/Staff Bureau - None
604 Subsidy from Other LGUs* 0-91-600 Inter-Local Government Transfers
0-92-600 CROU-Inter-Local Government Transfers
605 Subsidy from Other Funds* 0-91-500 Interfund Transfers
0-92-500 CROU-Interfund Transfers
Account Account
Code Code
606 Subsidy from Special Accounts* 0-92-700 Interspecial Account Transfer
611 Income from Government Services 1-57-100 Operating and Service Income
612 Income from Government Business Operations 1-57-000 Operating and Service Income
613 Sales Revenue 1-57-100 Government Services
1-57-200 Government Business Operations
1-58-850 Government Share from Toll Fees and Casino earnings
1-58-900 Miscellaneous
621 Rent Income 1-57-600 Rents
622 Insurance Income 1-57-500 Insurance/Fiduciary Bond Premiums

623 Dividend Income 1-58-200 Dividends on Stocks
624 Interest Income 1-57-300 Interests
1-58-100 Interest on Loans
1-58-300 Interest on Bonds
1-58-400 Interest on Treasury Notes/Bills
1-58-500 Interest on Promissory Notes
1-58-600 Interest on Receivables, Acceptance and Discounted Notes
625 Gain on Sale of Securities 2-61-850 Gain on Sale of Investments/Stocks/ Bonds
626 Gain on Sale of Assets 2-61-300 Gain on Sale of Fixed Assets
627 Sale of Confiscated Goods and Properties 1-59-100 Sale of Goods/Merchandise Confiscated
628 Foreign Exchange (FOREX) Gain 1-59-300 Gain on Foreign Exchange
639 Miscellaneous Operating and Service Income 1-57-900 Operating and Service Income, Miscellaneous
641 Fines and Penalties - Government Services and Business Operations 1-60-000 Fines and Penalties on Non-Tax Revenues
651 Income from Grants and Donations 2-62-000 Grants and Aids

Account Account
Code Code
Specific Income
Tax Revenue
Income Taxes
701 Individuals
Income Tax – Individuals 1-51-100
702 Corporations and Partnerships
Income Tax – Partnerships 1-51-200
Account Account
Code Code
703 Corporations and Partnerships
Income Tax – Corporations 1-51-200
711 Real Property Tax
Real Property Tax* 1-52-100
712 Property Transfer Tax
Property Transfer Tax* 1-52-200
713 Special Education Tax
Special Education Tax* 1-52-400
714 Special Assessment Tax
Special Assessment Tax* 1-52-300
715 Miscellaneous
Real Property Tax on Idle Lands* 1-52-900
716 Stock Transfers
Stock Transfer Tax 1-52-700
717 Property Taxes - Property Transfers
Capital Gains Tax 1-52-200
Donors Tax 1-52-200

Account Account
Code Code
Estate Tax 1-52-200
Taxes on Goods and Services

721 Excises on Imports
Excise Taxes on Articles 1-53-100 Excises on Domestic Articles
1-53-200
722 Miscellaneous
Value Added Tax 1-53-900
723 Business Taxes and Licenses
Business Taxes and Licenses 1-53-300
724 Franchise Tax
Franchise Tax 1-53-400
725 Income Taxes-Individual
Professional Tax* 1-51-100
726 1-51-100 Income Taxes-Individual
Occupation Tax* 1-53-300 Business Taxes & Licenses (Occupation Tax)
727 Business Taxes & Licenses (Printing and Publication Taxes)
Printing and Publication Tax 1-53-300
735 Taxes on Goods and Services - Miscellaneous
Miscellaneous Taxes on Goods and Services 1-53-900
Taxes on International Trade and Transactions

736 Import Duties
Import Duties 1-54-100

Account Account
Code Code
Account Account
Code Code
Other Taxes
741 Documentary Stamp Taxes
Documentary Stamp Tax 1-55-100
742 Community Tax
Community Tax* 1-55-600
743 Documentary Stamp Taxes
Science Stamp Tax* 1-55-100
745 Miscellaneous (Weights and Measures)
Weights and Measure* 1-55-900
746 Miscellaneous – Local Government Share on Internal Revenue
Share from Internal Revenue Collections* 1-55-700 Collections
747
Share from Tobacco Excise Tax*
748
Share from Economic Zones*
749
Share from Expanded Value Added Tax (EVAT)
750 Miscellaneous-Local Government Share in the Proceeds from the
Share from National Wealth* 1-55-800 Development & Utilization of the National Wealth
751 Miscellaneous (Amusement)
Amusement Tax* 1-55-900
752 Miscellaneous (Sand and Gravel)
Sand and Gravel Tax* 1-55-900
753 Business Taxes and Licenses-Tax on Delivery Trucks and Vans
Tax on Delivery Trucks and Vans* 1-53-300
754 Charges on Forest Products
Taxes on Forest Products 1-55-200

Account Account
Code Code
755 Immigration Tax
Immigration Taxes 1-55-400
759 Other Taxes-Miscellaneous
Miscellaneous-Other Taxes 1-55-900
760 Fines and Penalties on Tax Revenue
Fines and Penalties – Tax Revenue 1-56-000
Other Specific Income

761 Operating and Service Income
Registration Fees 1-57-100
762 -do-
Tuition/Affiliation Fees 1-57-100
763 -do-
Hospital Fees 1-57-100
764 -do-
Medical, Dental and Laboratory Fees 1-57-100
765 Trust Liabilities, Miscellaneous
Library Fees 8-84-900
766 -do-
Athletic and Cultural Fees 1-57-100
Account Account
Code Code
Comprehensive Examination Fees 1-57-100
768 -do-
Transcript of Records Fees 1-57-100
769 -do-
Diploma and Graduation Fees 1-57-100
Inspection Fees 1-57-100

Account Account
Code Code
771 -do-
Permit Fees 1-57-100
772 Government Services – Garbage Fees
Garbage Fees* 1-55-900
Clearance/Certification Fees 1-57-100
774 -do-
Franchising/Licensing Fees 1-57-100
775 Government Business Operations
Fishery Rentals, Fees and Charges* 1-57-200
776 -do-
Charges Printing and Publication Income 1-57-200
777 -do-
Income from Canteen Operations 1-57-200
778 -do-
Income from Dormitory Operations 1-57-200
779 -do-
Receipts from Lease of Properties* 1-57-200
780 -do-
Receipt from Communication Facilities 1-57-200
781 -do-
Receipts from Waterworks Systems* 1-57-200
782 -do-
Receipts from Transportation Systems* 1-57-200
783 -do-
Receipts from Markets* 1-57-200
784 -do-
Receipts from Slaughterhouses* 1-57-200
785 -do-
Receipts from Cemeteries* 1-57-200
786 -do-
Toll Fees 1-57-200

Account Account
Code Code
787 -do-
Landing and Parking Fees 1-57-200
788 -do-
Other Income from School Services 1-57-200
789 -do-
Other Income from School Business Operations 1-57-200
790 -do-
Other Income from Hospital Services 1-57-200
791 -do-
Other Income from Hospital Business Operations 1-57-200
792
Other Specific Income of LGUs* 1-57-200 -do-
Account Account
Code Code
799 Fines and Penalties on Non-Tax Revenue
Fines and Penalties - Other Specific Income 1-60-000
EXPENSES
Personal Services
801 Salaries and Wages-Regular Pay 3-01-110 Salaries & Wages-Regular Plantilla Items
802 Salaries and Wages-Part Time Pay 3-01-120 Salaries & Wages -Lump-Sum Appropriations
803 Salaries and Wages-Casual/ Contractual 3-01-120 Salaries & Wages -Lump-Sum Appropriations
804 Personnel Economic Relief Allowance (PERA) 3-01-500 Commutable Allowances/Fringe Benefits
805 Additional Compensation (ADCOM) 3-01-500 Commutable Allowances/Fringe Benefits
806 Representation Allowance (RA) 3-01-500 Commutable Allowances/Fringe Benefits
807 Transportation Allowance (TA) 3-01-500 Commutable Allowances/Fringe Benefits
808 Clothing Allowance 3-01-900 Other Benefits
809 Honoraria 3-01-900 Other Benefits

Account Account
Code Code
810 Hazard Pay 3-01-900 Other Benefits
811 Overtime and Night Pay 3-01-400 Overtime Pay
812 Holiday Pay 3-01-400 Overtime Pay
813 Christmas Bonus 3-01-800 Bonuses and Incentives
814 Cash Gift 3-01-800 Bonuses and Incentives
815 Productivity Incentive Benefits 3-01-800 Bonuses and Incentives
816 Other Bonuses and Allowances 3-01-800 Bonuses and Incentives
817 Life and Retirement Insurance Contributions 3-01-310 Life and Retirement Insurance Premiums
818 PAG-IBIG Contributions 3-01-320 PAG-IBIG Contributions
819 PHILHEALTH Contributions 3-01-330 Medicare Premiums
820 ECC Contributions 3-01-340 State Insurance Premiums
821 Pension and Retirement Benefits 3-01-850 Pensions (whether paid to employees or to dependents or to
beneficiaries)
Account Account
Code Code
822 Terminal Leave Benefits 3-01-130 Terminal Leave
823 Health Workers’ Benefits 3-01-900 Other Benefits
824 Subsistence and Quarters’ Allowances 3-01-900 Others Benefits
825 Longevity Pay 3-01-900 Other Benefits
830 Other Personnel Benefits 3-01-900 Other Benefits
Maintenance and Other Operating Expenses

831 Traveling Expenses – Local 3-02-100 Traveling Expenses - Local
832 Traveling Expenses – Foreign 3-02-200 Traveling Expenses - Foreign
833 Training and Seminar Expenses 3-17-000 Training & Seminar Expenses
834 Water 3-14-000 Water/Illumination, & Power Services
835 Electricity 3-14-000 Water/Illumination, & Power Services
836 Cooking Gas 3-14-000 Water/Illumination, & Power Services
837 Telephone/Telegraph and Internet 3-03-000 Communication Services

Account Account
Code Code
838 Postage and Deliveries 3-03-000 Communication Services
839 Subscription Expenses 3-27-000 Library Books and Materials
840 Advertising Expenses 3-29-000 Other Services
841 Rent Expenses 3-08-000 Rents
842 Insurance Expense 3-24-000 Fidelity Bonds & Insurance Premiums
843 Fidelity Bond Premium 3-24-000 Fidelity Bonds & Insurance Premiums
844 Survey Expenses 3-29-000 Other Services
845 Storage Expenses 3-29-000 Other Services
846 Zoological/Animal Maintenance Expenses 3-07-000 Supplies & Materials
847 Printing and Binding Expenses 3-29-000 Other Services
848 Accountable Forms Expenses 3-07-000 Supplies and Materials
849 Office Supplies Expenses 3-07-000 Supplies & Materials
Account Account
Code Code
850 Medical, Dental and Laboratory Supplies Expenses 3-07-000 Supplies & Materials
851 Food/Non-food Expenses 3-07-000 Supplies & Materials
852 Gasoline, Oil and Lubricants Expenses 3-23-000 Gasoline, Oil & Lubricants
853 Agricultural Supplies Expenses 3-07-000 Supplies and Materials
854 Legal Services 3-29-000 Other Services
855 Auditing Services 3-16-000 Auditing Services
856 Consultancy Services 3-29-000 Other Services
857 General Services 3-29-000 Other Services
858 Security and Janitorial Services 3-29-000 Other Services
859 Taxes, Duties and Licenses 3-21-000 Taxes, Duties and Fees
860 Tax Credit Subsidy 3-21-000 Taxes. Duties and Fees
861 Tax Exemption Expenses 3-21-000 Taxes, Duties and Fees
862 Public Infrastructure Repairs and Maintenance 3-04-000 Repairs and Maintenance of Government Facilities
863 Reforestation Project Maintenance 3-04-000 -do-
864 Buildings Maintenance 3-04-000 -do-

Account Account
Code Code
865 School Buildings Maintenance 3-04-000 -do-
866 Markets and Slaughterhouses Maintenance 3-04-000 -do-
867 Hospitals and Health Centers Maintenance 3-04-000 -do-
868 Other Structures Maintenance 3-04-000 -do-
869 Industrial Machineries Maintenance 3-04-000 -do-
870 Other Machineries Maintenance 3-04-000 -do-
871 Firefighting Equipment and Accessories Maintenance 3-04-000 -do-
872 Construction and Heavy Equipment Maintenance 3-04-000 -do-
874 Technical and Scientific Equipment Maintenance 3-04-000 -do-
875 IT Equipment Maintenance 3-04-000 -do-
876 Telegraph, Telephone, Cable, TV & Radio Equipment Maintenance 3-04-000 -do-
Account Account
Code Code
877 Artesian Wells, Reservoirs, Pumping Stations and Conduits 3-04-000 -do-
Maintenance
878 Motor Vehicles Maintenance 3-05-000 Repairs and Maintenance of Gov't. Vehicles
879 Watercrafts Maintenance 3-05-000 -do-
880 Trains Maintenance 3-05-000 -do-
881 Aircrafts/Aircraft Ground Equipment Maintenance 3-05-000 -do-
882 Office Equipment Maintenance 3-04-000 Repairs & Maintenance of Gov't. Facilities
883 Other Equipment Maintenance 3-04-000 -do-
884 Furniture and Fixtures Maintenance 3-04-000 -do-
885 Ordnance Maintenance 3-29-000 Other Services
886 Other Repairs and Maintenance 3-04-000 Repairs & Maintenance of Gov't. Facilities
887 Awards and Indemnities 3-11-000 Awards and Indemnities
888 Rewards and Other Claims 3-19-000 Confidential & Intelligence Expenses
889 Grants and Donations 3-10-000 Grants, Subsidies and Contributions
890 Representation Expenses 3-18-000 Extraordinary & Miscellaneous Expenses
891 Extraordinary and Miscellaneous Expenses 3-18-000 Extraordinary & Miscellaneous Expenses

Account Account
Code Code
892 Confidential and Intelligence Expenses 3-19-000 Confidential & Intelligence Expenses
893 Anti-insurgency/Contingency Expenses 3-20-000 Anti-Insurgency/Contingency/Emergency
894 Subsidy to National Government Agencies 3-10-000 Grants, Subsidies and Contributions
895 Subsidy to Local Government Units 3-10-000 Grants, Subsidies and Contributions
896 Subsidy to Government Corporations 3-10-000 Grants, Subsidies and Contributions
897 Subsidy to Other Funds* 0-90-500 Appropriations Allotted/Expenditures-Interfund Transfer
898 Subsidy to Special Funds* 0-90-500 Appropriations Allotted/Expenditures-Interfund Transfer
901 Membership Dues to International Institutions None
902 Depreciation-Land Improvements 3-13-500 Depreciation of Fixed Assets
903 Depreciation-Leasehold Improvements None
904 Depreciation-Buildings 3-13-500 Depreciation of Fixed Assets
905 Depreciation-School Buildings 3-13-500 -do-
Account Account
Code Code
906 Depreciation-Markets and Slaughterhouses 3-13-500 -do-
907 Depreciation-Hospitals and Health Centers 3-13-500 -do-
908 Depreciation-Other Structures 3-13-500 -do-
909 Depreciation-Industrial Machineries 3-13-500 -do-
910 Depreciation-Other Machineries 3-13-500 -do-
911 Depreciation-Firefighting Equipment and Accessories 3-13-500 -do-
912 Depreciation-Construction and Heavy Equipment 3-13-500 -do-
914 Depreciation-Technical and Scientific Equipment 3-13-500 -do-
915 Depreciation- IT Equipment 3-13-500 -do-
916 Depreciation-Telegraph, Telephone, Cable, TV and Radio Equipment 3-13-500 -do-
917 Depreciation-Artesian Wells, Reservoirs Pumping Stations and 3-13-500 -do-

Conduits
918 Depreciation-Motor Vehicles 3-13-500 -do-
919 Depreciation-Watercrafts 3-13-500 -do-
920 Depreciation-Trains 3-13-500 -do-

Account Account
Code Code
921 Depreciation-Aircrafts/Aircraft Ground Equipment -do-
922 Depreciation-Office Equipment -do-
923 Depreciation-Other Equipment -do-
924 Depreciation-Furniture and Fixtures -do-
925 Depreciation-Ordnance -do-
926 Depreciation-Books -do-
927 Depreciation-Other Property, Plant and Equipment -do-
928 Obsolescence-IT Software -do-
929 Bad Debts Expense Bad Debts
937 Discount on Real Property Tax* None
938 Discount on Special Education Tax* None
Account Account
Code Code
947 Loss on Sale of Assets None
948 Loss of Assets Loss of Fixed Assets
950 Other Expenses Other Expenses
Financial Expenses
951 Bank Charges 3-26-000 Commitment Fees and Other Charges
952 Interest Expenses 3-09-000 Interests
954 Documentary Stamps Expense 3-26-000 None
955 Other Financial Charges 3-26-000 Commitment Fees and Other Charges
956 Foreign Exchange (FOREX) Loss 3-25-000 Loss on Foreign Exchange
957 Debt Service Subsidy to GOCCs None
958 Loss on Guaranty None


Ngas Chart of Accounts Standard Government Chart of Accounts

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Ngas Chart of Accounts Standard Government Chart of Accounts

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NGAS CHART OF ACCOUNTS STANDARD GOVERNMENT CHART OF ACCOUNTS

*For Use of the LGUs 1

*For Use of the LGUs 2

Other Current Assets

*For Use of the LGUs 3

Property, Plant and Equipment

*For Use of the LGUs 4

*For Use of the LGUs 5

325 Accumulated Depreciation –Ordnance 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB

*For Use of the LGUs 6

*For Use of the LGUs 7

*For Use of the LGUs 8

448 Deferred Real Property Tax Income* 0-92-210 Tax Revenues

449 Deferred Special Education Tax Income* 0-92-210 Tax Revenues

450 Other Payables 8-81-900 Payables - Miscellaneous

*For Use of the LGUs 9

*For Use of the LGUs 10

*For Use of the LGUs 11

622 Insurance Income 1-57-500 Insurance/Fiduciary Bond Premiums

*For Use of the LGUs 12

*For Use of the LGUs 13

Taxes on Goods and Services

Taxes on International Trade and Transactions

*For Use of the LGUs 14

*For Use of the LGUs 15

Other Specific Income

*For Use of the LGUs 16

*For Use of the LGUs 17

*For Use of the LGUs 18

Maintenance and Other Operating Expenses

*For Use of the LGUs 19

*For Use of the LGUs 20

*For Use of the LGUs 21

917 Depreciation-Artesian Wells, Reservoirs Pumping Stations and 3-13-500 -do-

*For Use of the LGUs 22

*For Use of the LGUs 23

*For Use of the LGUs 24

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