STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Account Title
Code
8-70-000 Cash 8-70-100
In Treasury
8-70-102
Other Local Government Treasury*
8-70-200
Central Bank of the Philippines
8-70-230
Foreign Banks
8-70-300
8-70-350
8-70-352
8-70-370
8-70-380
8-70-390
8-70-400
8-70-500

Other Banks, Current Account

Other Banks , Combo Account
Other Banks, Working Fund
Other Banks, MDS Account
Other Banks, Savings Account
Other Banks, Time Deposit

8-70-600
8-70-684
8-70-700
8-70-700
(184)
8-70-700
(284)
8-70-701
8-70-702
8-70-707
8-70-709
8-70-710
8-70-712
8-70-751
8-70-800

Other Agencies
Inter-Agency Transferred Funds
Treasury/Agency Account Current Deposits
Treasury/Agency Account Current Trust Receipts, Deposits Not
Subject to Special Budget
Treasury/Agency Account Current Trust Receipts, Deposits
Subject to Special Budget
Agency Account Current Unclassified Deposits
Agency Account Current Non Cash Deposits
Treasury/Agency Account Current Check Disbursements
Treasury/Agency Account Current Other Disbursements
Treasury Agency Account Current Tax Remittance Advice
Treasury/Agency Account Current NCAA disbursements
Corporate Depository Account
Bonds

Collecting Officers
Disbursing Officers

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account
Code

Account Title

101
101
103
113
114
115
110
110
110
110
111
112
106
105
107
128
130
130

Cash in Treasury
Cash in Treasury
Cash Bangko Sentral ng Pilipinas
Cash in Bank Foreign Currency, Current Account
Cash in Bank Foreign Currency, Savings Account
Cash in Bank Foreign Currency, Time Deposits
Cash in Bank Local Currency, Current Account
Cash in Bank Local Currency, Current Account
Cash in Bank Local Currency, Current Account
Cash in Bank Local Currency, Current Account
Cash in Bank Local Currency, Savings Account
Cash in Bank Local Currency, Time Deposits
Collecting Officers
Petty Cash Fund
Disbursing Officers
Due from Officers and Employees
Due from NGAs
Due from NGAs

134

Due from National Treasury

134

Due from National Treasury

102

Cash National Treasury, Modified Disbursement System

134
142

Due from National Treasury

Bonds

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Account Title
Code
8-70-910
Funds Entrusted to NGOs/POs
8-71-000 Receivables
8-71-100
National Government Agencies
8-71-170
Sub-Allotment Not covered by Funding Check
8-71-200
8-71-300
8-71-320
8-71-400
8-71-600
8-71-700
8-71-800
8-71-900

Receivables Local Government Units

Receivables Government Owned and/or Controlled Corporations
Claims Against GIF, GSIS
Uncollected Income*
Trade/Business
Notes
Installments
Miscellaneous

8-72-000 Inventories
8-72-100
Supplies and Materials
8-72-110
Animals, Poultry and Farm Products
8-72-150
8-72-200
8-72-300
8-72-360
8-72-400
8-72-500
8-72-600
8-72-650
8-72-700

Raw Materials
Work in Process
Finished Products
Items for Sale
In Transit
Goods/Merchandise Confiscated
Semi-Expendable Supplies, Containers and Property
Semi-Expendable Information Technology Supplies, Software,
Accessories, Peripherals and Property
Supplies and Materials Charged to Appropriations

8-72-710

Gasoline, Oil and Lubricants

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account
Account Title
Code
133
Due from NGOs/POs
130
135
136
137
131
132
132
130
121
122
121
139

Due from NGAs

Due from Central Offices
Due from Regional Offices/Staff Bureaus
Due from Operating Units
Due from LGUs
Due from GOCCs
Due from GOCCs
Due from NGAs
Accounts Receivable
Notes Receivables
Accounts Receivables
Other Receivables

147
153
154
157
144
145
146
147

Merchandise Inventory
Agricultural Supplies Inventory
Livestock and Crops Inventory
Other Agricultural Products Inventory
Raw Materials Inventory
Work In Process Inventory
Finished Goods Inventory
Merchandise Inventory

158
222
215

Confiscated Goods Inventory

Office Equipment
IT Equipment and Software

149
155
152

Office Supplies Inventory

Spare Parts Inventory
Gasoline, Oil and Lubricants Inventory

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
8-72-720
8-72-730
8-72-750
8-72-800

Account Title
Accountable Forms with Face Value
Unused Construction Materials Charged to Capital Outlay
Information Technology Supplies and Materials
Supplies and Materials Acquired Free of Charge

8-72-850
Livestock and Crops
8-72-900
Miscellaneous
8-73-000 Other Assets
8-73-100
Prepayments
8-73-130
8-73-200
8-73-300
8-73-400
8-73-500
8-73-600
8-73-700
8-73-800
8-73-900

8-74-100
8-74-200
8-74-300
8-74-400
8-74-700
8-74-800
8-74-900

Organization Costs
Guaranty Deposits
Short-Term Investments
Marginal Deposits
Deposit on Containers
Backpay Certificates of Indebtedness
Stocks and Securities of Service Enterprises
Negotiable Land Certificates
Miscellaneous
Contingent Assets
Claims for Unrelieved Losses of Current Assets
Claims for Unrelieved Losses of Fixed Assets
Court Exhibits
Claims from Accountable Officers for Cash Shortages
Claims for Disallowed Payments
Claims for Dishonored Checks
Miscellaneous

NGAS CHART OF ACCOUNTS

Account
Code
148
251
215
149
155
154
160

Accountable Forms Inventory

Other Assets
IT Equipment and Software
Office Supplies Inventory
Spare Parts Inventory
Livestock and Crops Inventory
Other Inventory Items

161
162
168
160
166
143
167
165
170
143
170
160

Prepaid Rent
Prepaid Insurance
Advances to Contractors
Other Current Assets
Guaranty Deposits
Other Marketable Securities
Advances on Letters of Credits
Other Prepaid Expenses
Other Current Assets
Other Marketable Securities
Other Current Assets
Other Inventory Items

128
128
139
128
138
139
139

Due from Officers and Employees

Due from Officers and Employees
Other Receivables
Due from Officers and Employees
Receivables Disallowances/Charges
Other Receivables
Other Receivables

Account Title

Investments and Fixed Assets

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Account Title
Code
8-75-000 Investments
8-75-100
Non-interest Bearing Loans and
Advances to National Government Agencies
8-75-200
Non-Interest Bearing Loans and Advances to Local Government
Units
8-75-300 Non-Interest Bearing Loans and Advances to Government Owned
and/or Controlled Corp.
8-75-400
Interest Bearing Loans to National Government Agencies
8-75-500
Interest Bearing Loans to Local Government Units
8-75-600
Interest Bearing Loans to Government Owned and/or
Controlled Corporations
8-75-700
Other Interest Bearing Loans
8-75-800
On Stocks and Bonds
8-75-850

Livestock and Crops

8-75-860
8-75-900

In Public Enterprises
Miscellaneous

8-76-000 Acquired Assets

8-76-100
Land, Buildings and Structures
8-76-200

Furniture and Equipment

8-76-900
Miscellaneous
8-77-000 Fixed Assets Land and Land Improvements
8-77-100
8-77-200
8-77-300
8-77-400
8-77-500

NGAS CHART OF ACCOUNTS

Account
Code

Account Title

130
123
131
123
132
123

Due from NGAs

Loans Receivable, Current
Due from LGUs
Loans Receivable, Current
Due from GOCCs
Loans Receivable, Current

171
172
176
179
174
175
229
228
179
179

Loans Receivable Long Term, LGUs

Loans Receivable Long Term, GOCCs
Investments in GOCCs
Other Long Term Investments
Investments in Stocks
Investments in Bonds
Breeding Stocks
Work/Other Animals
Other Long Term Investments
Other Long Term Investments

201
204
208
224
222
223
227
201
202

Land
Buildings
Other Structures
Furniture and Fixtures
Office Equipment
Other Equipment
Other Property, Plant and Equipment

Land
Land and Land Improvement

General Public Services

National Defense
Education, Culture and Sports/ Manpower Development
Health, Nutrition and Population Control
Labor and Employment

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
8-77-600
8-77-700

Account Title

NGAS CHART OF ACCOUNTS

Account
Code

Account Title

Housing and Community Development

Social Security, Social Services and Welfare
Economic Services

8-77-800
Held in Trust
8-77-084
In-Process
8-77-900
8-78-000 Fixed Assets-Buildings and Structures

8-78-100
8-78-200
8-78-300
8-78-400
8-78-500
8-78-600
8-78-700
8-78-800
8-78-084

General Public Services

National Defense
Education, Culture and Sports/ Manpower Development
Health, Nutrition and Population Control
Labor and Employment
Housing and Community Development
Social Security, Social Services and Welfare
Economic Services
Held in Trust

8-78-900

In-Process

8-79-000 Fixed Assets-Furniture, Fixtures, Equipment, Work Animals

*For Use of the LGUs

204
205
206
208

Buildings
School Buildings
Hospitals and Health Centers
Other Structures

230
231
232
233

Construction in Progress (CIP) Agency Assets

CIP Plaza, Parks and Monuments
CIP Roads, Highways and Bridges
CIP Ports, Lighthouses, Harbors, Seawalls, Riverwalls
and Others
CIP Airports and Runways
CIP Railways
CIP Waterways and Aquaducts
CIP Irrigations, Canals and Laterals
CIP Other Public Infrastructures
Industrial Machineries

234
235
236
237
241
209

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code

Account Title
and Books

8-79-100
8-79-200
8-79-300
8-79-400
8-79-500
8-79-600
8-79-700
8-79-800
8-79-084
8-79-900

NGAS CHART OF ACCOUNTS

Account
Code
210
211
212
214
215
216
218
219
220
221
222
223
224
225
226
227
228
229

Account Title
Other Machineries
Firefighting Equipment and Accessories
Construction and Heavy Equipment
Technical and Scientific Equipment
IT Equipment and Software
Telegraph, Telephone, Cable, TV and Radio Equipment
Motor Vehicles
Watercrafts
Trains
Aircrafts/Aircrafts Ground Equipment
Office Equipment
Other Equipment
Furnitures and Fixtures
Ordnance
Books
Other Property, Plant and Equipment
Work/Other Animals
Breeding Stocks

General Public Services

National Defense
Education, Culture and Sports/ Manpower Development
Health, Nutrition and Population
Control
Labor and Employment
Housing and Community
Development
Social Security, Social Services and
Welfare
Economic Services
Held in Trust
In-Process

Deductions from Assets

8-80-000
Allowances for Valuation and Accumulated Depreciation/
Depletion

*For Use of the LGUs

301
302
327

Allowance for Doubtful Accounts

Accumulated Depreciations
Accumulated Depreciations-Other Property, Plant &

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code

Account Title

8-80-710
8-80-720
8-80-770
8-80-771
8-80-772
8-80-773
8-80-774
8-80-775
8-80-776
8-80-777
8-80-778

Allowance for Doubtful Accounts

Allowance for Inventory Variance
Land and Land Improvements
General Public Services
National Defense
Education, Culture and Sports/Manpower Development
Health, Nutrition and Population Control
Labor and Nutrition
Housing and Community Development
Social Security, Social Services and Welfare
Economic Services

8-80-780
8-80-781
8-80-782
8-80-783
8-80-784
8-80-785
8-80-786
8-80-787
8-80-788
8-80-790

Buildings and Structures

General Public Services
National Defense
Education, Culture and Sports/ Manpower Development
Health, Nutrition and Population Control
Labor and Nutrition
Housing and Community Development
Social Security, Social Services and Welfare
Economic Services
Furniture, Fixtures, Equipment,
Work Animals and Books
General Public Services
National Defense
Education, Culture and Sports/ Manpower Development
Health, Nutrition and Population Control
Labor and Nutrition
Housing and Community Development

8-80-791
8-80-792
8-80-793
8-80-794
8-80-795
8-80-796

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account
Code
301

Account Title
Equipment
Allowance for Doubtful Accounts

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
8-80-797
8-80-798

Account Title

NGAS CHART OF ACCOUNTS

Account
Code

Account Title

Social Security, Social Services and Welfare

Economic Services
LIABILITIES AND EQUITY
LIABILITIES

Current Liabilities
8-81-000 Payables 8-81-100
National Government Agencies
8-81-170
Sub-Allotment Not Covered by
8-81-200

Local Government Units*

8-81-201
8-81-202
8-81-203

Provincial/City Government
Municipal Government
Barangay Government

Funding Check

LIABILITIES AND EQUITY

LIABILITIES
Current Liabilities
430
435
436
437
431

Due to NGAs
Due to Central Office
Due to Regional Offices/Staff Bureaus
Due to Operating Units
Due to LGUs

8-81-300
8-81-400

Government-Owned and/or Controlled Corporations

Unliquidated Obligations

432
401
428

Due to GOCCs
Accounts Payable
Due to Officers and Employees

8-81-440

Unliquidated Obligations - Due and Demandable

401
428

Accounts Payable
Due to Officers and Employees

8-81-450

Unliquidated Obligations - Advances

501

Government Equity

401
501

Accounts Payable
Government Equity

none
401
402

none
Accounts Payable
Notes Payable

8-81-455
8-81-456
8-81-457

8-81-460
8-81-470
8-81-471
8-81-472
8-81-474
8-81-475
8-81-477
8-81-479

Advances to Officers and Employees

Advances to Other Agencies
Funds Entrusted to NGOs/POs

Unliquidated Obligations - Direct Payments

Unliquidated Obligations - Prepayments and Deposits
Prepayments
Guaranty Deposits
Marginal Deposits
Deposit on Containers
Stocks and Securities of Service Enterprises
Miscellaneous

8-81-500 Letters of Credit

8-81-600 Trade/Business
8-81-700 Notes and Acceptances
*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
8-81-800
8-81-900
0-82-000
0-82-040
0-82-050
0-82-055
0-82-056
0-82-057

Account Title
Supplies and Materials Requisitioned for Stock
Miscellaneous
Obligations Incurred
Obligations Incurred - Due and Demandable
Obligations Incurred - Advances

0-82-400
0-82-500
0-82-600
8-82-700
0-83-000
0-83-040
0-83-050
0-83-055
0-83-056
0-83-057

Account Title
Accounts Payable
Other Payables
none
none
none

none
none

none
none

401
none
none
none

none
None
None
Accounts Payable
none
none
none

none
none

none
none

none
none
none

none
none
none

Prepayments
Guaranty Deposits
Marginal Deposits
Deposit on Containers
Stocks and Securities of Service Enterprises
Miscellaneous

Obligations Incurred Interspecial Account Transfers*

Obligations Incurred Interfund Transfers*
Obligations Incurred Interlocal Government Transfers*
Obligations Incurred in Excess of Allotments
Obligations Liquidated
Obligations Liquidated - Due and Demandable
Obligations Liquidated - Advances
Advances to Officers and Employees
Advances to Other Agencies
Funds Entrusted to NGOs/POs

0-83-060 Obligations Liquidated - Direct Payments

0-83-070 Obligations Liquidated - Prepayments
0-83-071
0-83-072
0-83-074
0-83-075
0-83-077
0-83-079

Account
Code
401
450
none
none
none

Advances to Officers and Employees

Advances to Other Agencies
Funds Entrusted to NGOs/POs

0-82-060 Obligations Incurred - Direct Payments

0-82-070 Obligations Incurred - Prepayments and Deposits
0-82-071
0-82-072
0-82-074
0-82-075
0-82-077
0-82-079

NGAS CHART OF ACCOUNTS

Prepayments
Guaranty Deposits
Marginal Deposits
Deposit on Containers
Stocks and Securities of Service Enterprises
Miscellaneous

0-83-400 Obligations Liquidated Interspecial Account Transfers*

0-83-500 Obligations Liquidated Interfund Transfers*
0-83-600 Obligations Liquidated Interlocal Government Transfers*
*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Account Title
Code
8-83-700 Obligations Liquidated in Excess of Allotment
8-84-000 Trust Liabilities 8-84-100
National Government Agencies
National Government Agencies - Taxes Withheld Covered by
8-84-120
TRA
National Government Agencies - Taxes Withheld Not Covered
8-84-130
by TRA
8-84-110
National Government Agencies' Revolving Fund Operations
8-84-112
8-84-113
8-84-114
8-84-115
8-84-116
8-84-119

8-84-200

Schools' Manufacturing Operations

Schools' Agricultural Operations (Agriculture)
Schools' Agricultural Operations (Fishery)
Schools' Agricultural Operations (Hog/Cattle Raising)
Schools' Agricultural Operations (Poultry)
Other Revolving Fund Operations

Local Government Units

8-84-201
8-84-202
8-84-203
8-84-204

8-84-300

Account
Account Title
Code
none none (Unliquidated balance to Accounts Payable)
430

Due to NGAs

410

Withholding Taxes Payable

410

Withholding Taxes Payable

789
Other Income from School Business Operations
789
Other Income from School Business Operations
789
Other Income from School Business Operations
789
Other Income from School Business Operations
789
Other Income from School Business Operations
Appropriate Appropriate Income Account
Code

431

Due to LGUs

411
412
411
411
411
411
413
411
432

GSIS Payable
PAG-IBIG Payable
GSIS Payable
GSIS Payable
GSIS Payable
GSIS Payable
PHILHEALTH Payable
GSIS Payable
Due to GOCCs

408
414
450

Guaranty Deposits Payable

Performance/Bidders/Bail Bonds Payable
Other Payables

450
450

Other Payables
Other Payables

440

Deferred Credits to Income

Provincial/City Government
Municipal Government
Barangay Government
Other Funds

Government-Owned and/or Controlled Corporations

8-84-301
8-84-302
8-84-303
8-84-304
8-84-305
8-84-306
8-84-307
8-84-308
8-84-309

8-84-900

NGAS CHART OF ACCOUNTS

Life and Retirement Insurance Premiums

PAG-IBIG
Optional Insurance Premiums
Salary Loan Installments
Policy Loan Installments
Real Estate Loan Installments
Health Premiums (Medicare)
State Insurance Premiums
Others

Miscellaneous

8-85-000 Depository Liabilities

8-85-100
Creditor's Unclaimed Balances
8-85-900
Miscellaneous
8-86-000 Deferred Credits
8-86-100
Deferred Credits to Income
*For Use of the LGUs

10

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
8-86-200
8-86-320
8-86-500
8-86-600
8-86-650
8-86-700
8-86-710
8-86-720
8-86-730
8-86-750
8-86-800
8-86-850
8-86-900
8-87-000
8-87-900
8-89-000
8-89-100
8-89-200
8-89-300
8-89-400
8-89-500
8-89-600
8-89-700
8-89-800
8-89-900

Account
Code
Undistributed Collections
441
Insurance Claims
441
Goods/Merchandise Confiscated
501
Semi-Expendable Supplies, Containers and Property
501
Semi-Expendable-Information Technology Supplies, Softwares,
501
Accessories, Peripherals and Property
Supplies and Materials Charged to Appropriations
501
Gasoline, Oil and Lubricants
501
Accountable Forms with Face Value
501
Unused Construction Materials Charged to Capital Outlay
501
Information Technology - Supplies and Materials
501
Supplies and Materials Acquired Free of Charge
501
Livestock and Crops
501
Miscellaneous
441
Contingent Liabilities
Miscellaneous
501
Public Debt
Loans and Advances Payable , Nat'l Govt. Agencies
451
Loans and Advances Payable , Local Govt. Agencies
451
Loans and Advances Payable , GOCCs
451
Loans Payable - Foreign
452
Loans Payable - Domestic
451
Contracts Payable
453
Bonds Payable
454
455
Collateral Bonds
453
Miscellaneous
460

NGAS CHART OF ACCOUNTS

Account Title

Account Title
Other Deferred Credits
Other Deferred Credits
Government Equity
Government Equity
Government Equity
Government Equity
Government Equity
Government Equity
Government Equity
Government Equity
Government Equity
Government Equity
Other Deferred Credits
Government Equity
Loans Payable - Long-Term, Domestic
Loans Payable - Long-Term, Domestic
Loans Payable - Long-Term, Domestic
Loans Payable - Long-Term, Foreign
Loans Payable - Long-Term, Domestic
Mortgage Payable
Bonds Payable - Long Term, Domestic
Bonds Payable - Long Term, Foreign
Mortgage Payable
Other Long-Term Liabilities

RESIDUAL EQUITY
CUMULATIVE RESULTS OF OPERATION

*For Use of the LGUs

11

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Account Title
Code
0-90-000 Appropriations Alloted/Expenditures
0-90-100
0-90-200
0-90-300

NGAS CHART OF ACCOUNTS

Account
Code
none none

Account Title

Continuing Appropriations - Personal Services

Continuing Appropriations - MOOE
Continuing Appropriations - Capital Outlay

0-90-400 Obligations Liquidated Interspecial Account Transfers*

0-90-500 Appropriations Allotted/Expenditures Interfund Transfers*
-501
To General Fund
-502
To Special Education Fund
Appropriations Allotted/Expenditures Interlocal Government
0-90-600 Transfers*
-601 To Provincial Government
-602 To City Government
-603 To Municipal Government
-604
To Barangay Government
8-90-000 Unexpended Allotments (Continuing Appropriations)
8-90-070 Unexpended Allotments (Continuing Appropriations) -

none
none

none
None
None

501
501

Government Equity
Government Equity

501

Government Equity

0-91-100 Income (Summary Account)

433

0-91-200 Grants and Aids (Summary Account)

433

Due to National Treasury

(For all Income to be remitted to National Treasury
whether authorized/or not authorized to use)
Appropriate Income Account
(For all Income the Agency is authorized to use and
to be remitted with Agency Depository Bank/s)
Due to National Treasury
(For all Income to be remitted to National Treasury
whether authorized/or not authorized to use)
Appropriate Income Account
(For all Income the Agency is authorized to use and
to be remitted with Agency Depository Bank/s)

8-90-071
8-90-072
8-90-074
8-90-075
8-90-077
8-90-079

Prepayments
Guaranty Deposits
Marginal Deposits
Deposits on Containers
Stocks and Securities of Service Enterprises
Miscellaneous

8-90-700 Overdraft in Appropriations

8-90-701
8-90-702

Current Year
Prior Year

*For Use of the LGUs

12

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Account Title
Code
0-91-300 Extraordinary Receipts (Summary Account)

0-91-400 Borrowings (Summary Account)

0-91-500
0-91-600
0-91-700
8-92-000
8-92-110
0-92-210
0-92-220
0-92-230
0-92-240
0-92-250
0-92-260
0-92-310
0-92-330
0-92-331
0-92-332
0-92-333
0-92-340
0-92-500
-510
-520
0-92-600
-610

Interfund Transfers (Summary Account)*

Interlocal Government Transfers (Summary Account)*
Interspecial Account Transfers (Summary Account)*
Cumulative Results of Operations Unappropriated Balance/Retained Earnings
Tax Revenue
Operating and Miscellaneous Revenue
Capital Revenue
Grants
Extraordinary Receipts
Borrowings
Legislative Appropriations - Current Year
Reversion of Unreleased Appropriations
Reversion of Unexpended Allotments (Contg. Apprns.)*
Reversion of Legislative Appropriations Unalloted
(Continuing Appropriations)*
Reversion of Appropriations of Receipts Automatically
Appropriated Unalloted (Contg. Appropriations)*
Receipts Automatically Appropriated
Interfund Transfers*
From General Fund
From Special Education Fund
Interlocal Government Transfers*
From Provincial Government

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account
Code
171
(Credit)
172
(Credit)
173
(Credit)
451
452
605
604
606

Account Title
Loans Receivable - Long-Term, LGUs
Loans Receivable - Long-Term, GOCCs
Loans Receivable - Long-Term, Others

Loans Payable - Long-Term, Domestic

Loans Payable - Long-Term, Foreign
Subsidy from Other Funds
Subsidy from Other LGUs
Subsidy from Special Accounts

501
none
none
none
none
none
none
none
none
none

Government Equity
none
none
none
none
none
none
none
none
None

none

none

none
none

none
None

none
none

none
none

604
604

Subsidy from Other LGUs

Subsidy from Other LGUs

13

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
-620
-630
-640
7-92-400
7-92-410

Account Title
From City Government
From Municipal Government
From Barangay Government
Adjustments for Excess Certification to Accounts Payable and
Reverted Claims, RA 3526
Losses of Current Assets
Prior Years ' Charges
Prior Years ' Credits
Others (Additions)
Others (Reductions)
Replacement for Fixed Assets*
Sinking Fund Reserves -

NGAS CHART OF ACCOUNTS

Account
Account Title
Code
604
Subsidy from Other LGUs
604
Subsidy from Other LGUs
604
Subsidy from Other LGUs
533

Prior Year's Adjustments

533
533
533
533
533
533
501

Prior Year's Adjustments

Prior Year's Adjustments
Prior Year's Adjustments
Prior Year's Adjustments
Prior Year's Adjustments
Prior Year's Adjustments
Government Equity

8-92-765
Backpay
8-92-790
Other Reserves*
0-93-000 Cumulative Results of Operations Appropriated 0-93-310
Legislative Appropriations
0-93-320
Expenditures
0-93-330
Reversion of Unexpended Allotments
0-93-340
Receipts Automatically Appropriated
8-93-310
Legislative Appropriations Unalloted (Contg. Apprns.)
8-93-311
Legislative Appropriations Overdraft
8-93-312
Legislative Appropriations Alloted (Contg. Apprns.)
8-93-340
Receipts Automatically Appropriated Unalloted (Cont. Approp.)

501
none

Government Equity
None

none
none
none
none
501
501
501
501

None
None
none
none
Government Equity
Government Equity
Government Equity
Government Equity

8-99-000
8-94-000
0-94-110
0-94-120
0-94-130

501
501
none
none
none

Government Equity
Government Equity
none
none
none

7-92-416
7-92-417
7-92-418
7-92-419
7-92-420
7-92-450
8-92-760
8-92-761
8-92-762
8-92-763

National Government
Local Government
Govt Owned and/or Controlled Corporations

National Clearing Account

Invested Capital
Purchase or Construction
Transfers from Other Government Agencies
Transfers from Other Funds

*For Use of the LGUs

14

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
0-94-140
0-94-150
0-94-170
0-94-180
0-94-190
0-94-210
0-94-220
0-94-230
0-94-240
0-94-250
0-94-260
0-94-270
0-94-280
0-94-290
8-94-384
8-96-000

Free Acquisition
Donations Received
Adjustments (Addition)
Investments
Reductions in Long-Term Indebtedness
Sale
Transfers to Other Government Agencies
Transfers to Other Funds
Losses, Destruction or Other Involuntary Dispositions
Donations Given
Depreciation
Adjustments (Reduction)
Reduction in Investments
Increase in Long-Term Indebtedness
Invested Capital Held in Trust
Contingent Capital

1-51-000
-100
-200

REVENUE/INCOME
Income Taxes
Individuals
Corporations and Partnerships

-900
1-52-000
1-52-100
1-52-200

Miscellaneous
Property Taxes*
Real Property
Property Transfers

1-52-300
1-52-400
-700

Account Title

Special Assessments
Special Education Tax
Stock Transfers

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account
Code
none
none
none
none
none
none
none
none
none
none
none
none
none
none
501
501

Account Title
none
none
none
none
none
none
none
none
none
none
none
none
none
none
Government Equity
Government Equity

701
702
703
none

Income Tax Individuals

Income Tax Partnerships
Income Tax Corporations
none

711
718
719
714
713
716

Real Property Tax

Donors Tax
Estate Tax
Special Assessment Tax
Special Education Tax
Stock Transfer Tax

15

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Account Title
Code
-900
Miscellaneous
1-53-000 Taxes on Goods and Services
-100
Excises on Imports
-200
Excises on Domestic Articles
-300
Business Taxes and Licences
-400
Franchise Tax
-500
Motor Vehicle Taxes
-900
Miscellaneous
1-54-000 Taxes on International Trade and Transactions
-100
Import Duties
-200
Export and Premium Duties
-300
Foreign Exchange
-900
Miscellaneous
1-55-000
-100
-200
-300
-400
-500
-600
-700
-800
-900
1-56-000
-100
-200
-300

Other Taxes
Documentary Stamp Taxes
Charges on Forest Products*
Wharfage Fees and Charges
Immigration Tax
Mining Tax
Community Tax*
Miscellaneous Local Government Shares on Internal Revenue
Collections*
Miscellaneous Local Government Shares in the Proceeds from
the Devt. & Utilization of the National Wealth*
Miscellaneous
Fines and Penalties on Tax Revenues
Income Taxes
Property Taxes*
Taxes on Goods and Services

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account
Code
none none

Account Title

721
721
723
724
735
735

Excise Taxes on Articles

Excise Taxes on Articles
Business Taxes and Licences
Franchise Tax
Misc. Taxes on Goods and Services
Misc. Taxes on Goods and Services

736
759
759
759

Import Duties
Miscellaneous Other Taxes
Miscellaneous Other Taxes
Miscellaneous Other Taxes

741
754
759
755
759
742
746

Documentary Stamp Tax

Tax on Forest Products (but for use of NG)
Miscellaneous - Other Taxes
Immigration Tax
Miscellaneous - Other Taxes
Community Tax
Shares from Internal Revenue Collections

750

Shares from National Wealth

759

Miscellaneous - Other Taxes

760
760
760

Fines and Penalties - Tax Revenues

Fines and Penalties - Tax Revenues
Fines and Penalties - Tax Revenues

16

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
-400
-500
1-57-000
-100
-200
-300
-400
-500
-600
-700
-900
1-58-000
-100
-200
-300
-400
-500
-600
-700
-800
-850
-900
1-59-000
-100
-200
-300
-400
-500
-600

Account Title
Taxes on International Trade and Transactions
Other Taxes
OPERATING AND MISCELLANEOUS REVENUE
Operating and Service Income
Government Services
Government Business Operations
Interests
Commissions
Insurance/Fiduciary Bond Premiums
Rents
Trading/Production
Miscellaneous
Income from Public Enterprises/Investments
Interest on Loans
Dividends on Stocks
Interest on Bonds
Interest on Treasury Notes/Bills
Interest on Promissory Notes
Interest on Receivables, Acceptances and Discounted Notes
Gain on Sale of Acquired Assets/Stocks/ Bonds
Royalties
Government Share from Toll Fees and Casino Earnings
Miscellaneous
Miscellaneous Income
Sale of Goods/Merchandise Confiscated
Sale of Scrap Construction Materials
Gain on Foreign Exchange
Contributions
Inventory Adjustments
Sweepstakes

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account
Account Title
Code
760
Fines and Penalties - Tax Revenues
760
Fines and Penalties - Tax Revenues

611
612
624
624
622
621
639
639

Income from Government Services

Income from Government Business Operation
Interest on Income
Interest on Income
Insurance Income
Rent Income
Misc. Operating and Service Income
Misc. Operating and Service Income

624
623
624
624
624
639
626
639
639
639

Interest on Income
Dividend Income
Interest on Income
Interest on Income
Interest on Income
Misc. Operating and Service Income
Gain on Sale of Assets
Misc. Operating and Service Income
Misc. Operating and Service Income
Misc. Operating and Service Income

627
639
628
639
639
639

Sale of Confiscated Goods and Properties

Misc. Operating and Service Income
Foreign Exchange (FOREX) Gain
Misc. Operating and Service Income
Misc. Operating and Service Income
Misc. Operating and Service Income

17

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
-700
-900
1-60-000
-100

Account Title
Sale of Waste Materials
Miscellaneous
Fines and Penalties on Non-Tax Revenues
Operating and Service Income

NGAS CHART OF ACCOUNTS

Account
Account Title
Code
639
Misc. Operating and Service Income
639
Misc. Operating and Service Income

641

Fines and Penalties Government Services and Business

Operation
Fines and Penalties Government Services and Business
Operation

-200

Income from Public Enterprises/Investments

641

-300

Miscellaneous Income

641

Fines and Penalties Government Services and Business

Operation

626
626
626
626
626
626
626

Gain on Sale of Assets

Gain on Sale of Assets
Gain on Sale of Assets
Gain on Sale of Assets
Gain on Sale of Assets
Gain on Sale of Assets
Gain on Sale of Assets

651
651
651

Income from Grants and Donations

Income from Grants and Donations
Income from Grants and Donations

2-61-000
-100
-200
-300
-400
-500
-800
-850
2-62-000
-100
-200
-300
2-63-000
-100
-200
-300
-400

CAPITAL REVENUE
Sale of Assets
Public Domain
Fixed Assets
Gain on Sale of Fixed Assets
Scrap Fixed Assets
Intangible Assets
Investments/Stocks/Bonds
Gain on Sale of Investments/Stocks/Bonds
GRANTS
Grants and Aids
From Foreign Countries
From Other Levels of Government
Domestic
EXTRAORDINARY RECEIPTS
Repayments of Advances/Loans and Other Extraordinary Receipts
Government Corporations
Local Government Units
Government Shares from Central Bank Profits, RA 2702
Receipts from Central Bank for Rural Banks Aid, RA 265

*For Use of the LGUs

none
none
none
none

18

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
-500
-700
-900

Account Title
Receipts from Central Bank for Private Development Banks Aid
Income from Base Rentals
Miscellaneous

NGAS CHART OF ACCOUNTS

Account
Code
none
none
none

Account Title

BORROWINGS
2-64-000
-100
-200

Borrowings
DomesticForeign-

3-01-100
3-01-110
3-01-120

Personal Services
Salaries and Wages-Regular Plantilla Items
Salaries and Wages-Lump Sum Appropriations

3-01-130
3-01-200

Terminal Leave
Per Diem Compensation and Non-Commutable Allowances

3-01-310
3-01-320
3-01-330
3-01-340
3-01-400

Life and Retirement Insurance Premium

PAG-IBIG Contributions
Medicare Premiums
State Insurance Premiums
Overtime Pay

3-01-500

Commutable Allowances/Fringe Benefits

3-01-600

Training and Personnel Improvement (Agencies with Schooling

Activities)
Consultants and Specialists Fees and Allowances
Bonuses and Incentives

3-01-700
3-01-800

3-01-850

Pensions (whether paid to employees or to dependents or to

beneficiaries)

*For Use of the LGUs

451
452

801
802
803
822
831
832
817
818
819
820
811
812
804
805
806
807
833
856
813
814
815
816
821

Loans Payable Long Term, Domestic

Loans Payable Long Term, Foreign
EXPENSES
Personal Services
Salaries and Wages-Regular Pay
Salaries & Wages-Part Time Pay
Salaries & Wages-Casual/Contractual
Terminal Leave Benefits
Traveling Expenses-Local
Traveling Express-Foreign
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions
Overtime and Night Pay
Holiday Pay
Personnel Economic Relief Allowance (PERA)
Additional Compensation (ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Training and Seminar Expenses
Consultancy Services
Christmas Bonus
Cash Gift
Productivity Incentive Benefits
Other Bonuses and Allowances
Pension and Retirement Benefits

19

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code
3-01-900

Other Benefits

3-02-200
3-02-100
3-02-200
3-03-000

Maintenance and Other Operating Expenses

Traveling Expenses Local
Traveling Expenses Foreign
Communication Services

3-04-000

Repair and Maintenance of Government Facilities

Account Title

NGAS CHART OF ACCOUNTS

Account
Code
823
824
825
830
831
832
837
838
862
862
863
864
865
866
867
868
869
870
871
872
874
875
876
877

3-05-000

Repair and Maintenance of Government Vehicles

3-06-000

Transportation Services

3-07-000

Supplies and Materials

*For Use of the LGUs

882
883
884
878
879
880
881
838
845
846
848

Account Title
Health Workers Benefits
Subsistence and Quarters Allowances
Longevity Pay
Other Personnel Benefits
Maintenance and Other Operating Expenses
Traveling Expenses Local
Traveling Expenses Foreign
Telephone/Telegraph and Internet
Postage and Deliveries
Public Infrastructure Repairs and Maintenance
Public Infrastructure Repairs and Maintenance
Reforestation Project Maintenance
Buildings Maintenance
School Buildings Maintenance
Markets and Slaughterhouses Maintenance
Hospitals and Health Centers Maintenance
Other Structure Maintenance
Industrial Machineries Maintenance
Other Machinery Maintenance
Firefighting Equipment and Accessories Maintenance
Construction and Heavy Equipment Maintenance
Technical and Scientific Equipment Maintenance
IT Equipment Maintenance
Telegraph, Telephone, Cable, TV and Radio Equipment
Maintenance
Artesian Wells, Reservoirs, Pumping Stations and
Conduits Maintenance
Office Equipment Maintenance
Other Equipment Maintenance
Furniture and Fixtures Maintenance
Motor Vehicles Maintenance
Watercrafts Maintenance
Trains Maintenance
Aircrafts/Aircraft Ground Equipment Maintenance
Postage and Deliveries
Storage Expenses
Zoological/Animal Maintenance Expenses
Accountable Forms Expenses

20

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code

Account Title

3-08-000
3-09-000
3-10-000

Rents
Interests
Grants, Subsidies and Contributions

3-11-000
3-12-000
3-13-100
3-13-200
3-13-300
3-13-400
3-13-500

Awards and Indemnities

Loan Repayments and Sinking Fund Contributions
Losses of Current Assets
Losses of Fixed Assets
Bad Debts
Provision for Market Decline of Inventory
Depreciation of Fixed Assets

NGAS CHART OF ACCOUNTS

Account
Code
849
850
851
841
952
894
895
896
887

Office Supplies Expenses

Medical, Dental and Laboratory Supplies Expenses
Food/Non-food Expenses
Rent Expense
Interest Expenses
Subsidy to National Government Agencies
Subsidy to Local Government Units
Subsidy to Government Corporations
Awards and Indemnities

948
948
929

Loss of Assets
Loss of Assets
Bad Debts Expense

902
903
904
905
906
907
908
909
910
911
912
914
915
916

Depreciation-Land Improvements
Depreciation-Leasehold Improvements
Depreciation-Buildings
Depreciation-School Buildings
Depreciation-Markets & Slaughterhouses
Depreciation-Hospitals and Health Centers
Depreciation-Other Structures
Depreciation-Industrial Machineries
Depreciation-Other Machineries
Depreciation-Firefighting Equipment and Accessories
Depreciation-Construction and Heavy Equipment
Depreciation-Technical and Scientific Equipment
Depreciation-IT Equipment
Depreciation-Telegraph, Telephone, Cable, TV and Radio
Equipment
Depreciation-Artesian Wells, Reservoirs, Pumping
Stations and Conduits
Depreciation-Motor Vehicles
Depreciation-Watercrafts
Depreciation-Trains
Depreciation-Aircrafts/Aircraft Ground Equipment
Depreciation-Office Equipment
Depreciation-Other Equipment

917
918
919
920
921
922
923
*For Use of the LGUs

Account Title

21

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code

Account Title

3-13-600
3-13-700
3-14-000

Depletion of Fixed Assets

Amortization-Organization Costs
Water/Illumination, & Power Services

3-15-000
3-16-000
3-17-000
3-18-000

Social Security Benefits, Rewards and Other Claims

Auditing Services
Training and Seminar Expenses
Extraordinary and Miscellaneous Expenses

3-19-000
3-20-000
3-21-000

Confidential and Intelligence Expenses

Anti-Insurgency/Contingency/Emergency Expenses
Taxes, Duties and Fees

3-22-000
3-23-000
3-24-000

Trading/Production
Gasoline, Oil and Lubricants
Fidelity Bond and Insurance Premium

3-25-000
3-26-000
3-27-000
3-29-000

Loss on Foreign Exchange

Commitment Fees and Other Charges
Library Books and Materials
Other Services

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account
Code
924
925
926
927

Account Title
Depreciation-Furnitures and Fixtures
Depreciation-Ordnance]
Depreciation-Books
Depreciation-Other Property, Plant and Equipment

928

Depreciation-Obsolescence-IT Software

834
835
836

Water
Electricity
Cooking Gas

855
833
890
891
892
893
859
860

Auditing Services
Training and Seminar Expenses
Representation Expenses
Extraordinary and Miscellaneous Expenses
Confidential and Intelligence Expenses
Anti-Insurgency/Contingency Expenses
Taxes, Duties and Licenses
Tax Credit Subsidy

852
842
843
956
951
839
840
844
845
847
856
857
858

Gasoline, Oil and Lubricants Expenses

Insurance Expense
Fidelity Bond Premiums
Foreign Exchange(FOREX ) Loss
Bank Charges
Subscription Expenses
Advertising Expenses
Survey Expenses
Storage Expenses
Printing and Binding Expenses
Consultancy Expenses
General Services
Security and Janitorial Services

22