NGAS CHART OF ACCOUNTS

Account

Account Title

Code

101

Cash
Cash in Treasury

102
103
105
106
107
110

Cash-National Treasury, Modified Disbursement System (MDS)

Cash-Bangko Sentral ng Pilipinas
Petty Cash Fund
Cash-Collecting Officers
Cash-Disbursing Officers
Cash in Bank-Local Currency, Current Account

111
112
113
114
115

121
122
123
124
125
126
127

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

Cash in Bank-Local Currency, Savings Account

Cash in Bank-Local Currency, Time Deposits
Cash in Bank-Foreign Currency, Current Account
Cash in Bank-Foreign Currency, Savings Account
Cash in Bank-Foreign Currency, Time Deposits

8-70-100
8-70-102
8-70-707
8-70-200
8-70-500
8-70-400
8-70-500
8-70-300
8-70-350
8-70-352
8-70-370
8-70-380
8-70-390
8-70-230
8-70-230
8-70-230

Cash - In Treasury
Cash - Other Local Government Treasury
Cash - Treasury Account - Check Disbursements
Cash - Central Bank of the Philippines
Cash - Disbursing Officers
Cash - Collecting Officers
Cash - Disbursing Officers
Cash - Other Banks, Current Account
Cash - Other Banks, Combo Account
Cash - Other Banks, Working Fund
Cash - Other Banks, MDS Account
Cash - Other Banks, Savings Account
Cash - Other Banks, Time Deposit
Cash - Foreign Banks
Cash - Foreign Banks
Cash - Foreign Banks

Receivables
Accounts Receivable
Notes Receivable
Loans Receivable, Current
Real Property Tax Receivable*
Special Education Tax Receivable*
Interest Receivable
Currency Swap Receivable

8-71-600
8-71-700
8-71-700
0-91-100
0-91-100
-

Receivables - Trade/Business
Receivables Notes
Receivables Notes

*For Use of the LGUs

Income (Summary Account)

Income (Summary Account)

None
None

NGAS CHART OF ACCOUNTS

Account

Account Title

Code
Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code
Account

Account Title

Code

128

Due from Officers and Employees

8-70-500 Cash - Disbursing Officer

8-71-900 Receivables Miscellaneous

129
130

Due From Other Funds*

0-91-500 Interfund Transfer

Due from NGAs

131
132

Due from LGUs

Due from GOCCs

133
134
135
136
137
138
139
301

Due from NGOs/POs

Due from National Treasury
Due from Central Office
Due from Regional Offices/Staff Bureaus
Due from Operating Units
Receivables - Disallowances/Charges
Other Receivables
Allowance for Doubtful Accounts
Marketable Securities
Treasury Bills
Stocks*

8-70-600
8-70-684
8-71-100
8-71-200
8-71-300
8-71-320
8-70-910
8-71-170
8-71-170
8-71-170
8-74-400
8-71-900
8-80-710

Cash, Other Agencies

Cash, Inter-Agency Transferred Fund
Receivables - National Government Agencies
Receivables - Local Government Units
Receivables - Government Owned and/or Controlled Corporations
Receivables - Claims Against GIF, GSIS
Cash - Funds Entrusted to NGOs/POs
None
Receivables - Sub-Allotments Not Covered by Funding Check
-do-doContingent Assets- Claims for Disallowed Payments
Receivables - Miscellaneous
Allowance for Doubtful Accounts

8-73-700
8-73-300
8-73-300
8-73-300
8-73-900

Miscellaneous Assets & Deferred Charges Short - Term Investment

8-72-150
8-72-200
8-72-300
8-72-360

Inventories Raw Materials

Inventories Work in Process
Inventories Finished Products
Inventories Items for Sale

140
141
142
143

Bonds*

Other Marketable Securities

Miscellaneous Assets & Deferred Charges-Short Term Investments

Miscellaneous Assets & Deferred Charges-Short Term Investments

Short Term Investments

Miscellaneous Assets and Deferred Charges

Inventories
144
145
146
147

Raw Materials Inventory

Work In Process Inventory
Finished Goods Inventory
Merchandise Inventory

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code

Account Title

8-72-100 Inventories Supplies and Materials

Account

Account Title

Code

148
149

Accountable Forms Inventory

Office Supplies Inventory

150

Medical, Dental and Laboratory Supplies Inventory

151
152
153
154
155

Food/Non-food Supplies Inventory

Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Livestock and Crops Inventory
Spare Parts Inventory

156

Construction Materials Inventory

157
158
160

Other Agricultural Products Inventory

Confiscated Goods Inventory
Other Inventory Items

161
162
164
165

Prepaid Expenses
Prepaid Rent
Prepaid Insurance
Prepaid Interest
Other Prepaid Expenses

Account
Code

Account Title

8-72-720
8-72-700
8-72-800
8-72-700
8-72-360
8-72-710
8-72-850
8-72-850
8-72-700
8-72-800
8-72-730

Inventories Accountable Forms with Face Value

Inventories Supplies and Materials Charged to Appropriations
Inventories Supplies and Materials Acquired Free of Charge
Inventories Supplies and Materials Charged to Appropriations
Inventories Items for Sale
None
Inventories Gasoline, Oil and Lubricant
Inventories Livestock and Crops
Inventories Livestock and Crops
Inventories Supplies and Materials Charged to Appropriations
Inventories Supplies and Materials Acquired Free of Charge
Inventories Unused Construction Materials Charged to Capital
Outlay
8-72-110 Inventories Animals, Poultry and Farm Products
8-72-500 Inventories Goods, Merchandise Confiscated
8-72-900 Inventories Miscellaneous

8-73-100 Miscellaneous Assets and Deferred Charges Prepayments

8-73-100 Miscellaneous Assets and Deferred Charges Prepayments
8-73-100 Miscellaneous Assets and Deferred Charges Prepayments

Other Current Assets

166
167

Guaranty Deposits
Deposits on Letters of Credit

*For Use of the LGUs

8-73-100 Miscellaneous Assets and Deferred Charges Prepayments

8-73-400 Miscellaneous Assets and Deferred Charges Marginal Deposits

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

168

Advances to Contractors

Account

Account

Account Title

Code

8-73-100 Miscellaneous Assets and Deferred Charges Prepayments

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

170

Other Current Assets

171

Long-Term Investments
Loans Receivable Long-Term, LGUs

172

Loans Receivable Long-Term GOCCs

173
174
175
176

Account

Account Title

Code

8-73-900 Miscellaneous Assets and Deferred Charges Miscellaneous

8-75-200
8-75-500
8-75-300
8-75-500

Investment Non-Interest Bearing Loans to LGUs

Investment Interest Bearing Loans to LGUs
Investment Non-Interest Bearing Loans to GOCCs
Investment Interest Bearing Loans to GOCCs

Loans Receivable Long- Term Others

Investments in Stocks
Investments in Bonds
Investments in GOCCs
Sinking Fund Cash

8-75-800
8-75-800
8-75-860
8-70-200

Investment On Stock and Bonds

Investment On Stocks and Bonds
Investment In Public Enterprises
Cash Central Bank of the Phils.

Sinking Fund Securities

8-70-200 Cash Central Bank of the Phils.

Other Long Term Investments

8-75-900 Investment Miscellaneous

Property, Plant and Equipment

Land
Land Improvements
Accumulated Depreciation Land Improvements
Leasehold Improvements
Accumulated Depreciation Leasehold Improvements
Buildings
Accumulated Depreciation Buildings
School Buildings

8-77-000 Fixed Assets Land & Land Improvements Outlay

8-77-000
-doNone
None
None
8-78-000 Fixed Assets-Buildings and Structures8-80-780 Accumulated Depreciation Buildings and Structures
8-78-300 Fixed Assets Building and Structures Education, Culture and

177
178
179

201
202
302
203
303
204
304
205

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

305
206
306

Accumulated Depreciation School Buildings

Markets and Slaughterhouses
Accumulated Depreciation Markets and Slaughterhouses

Account

Account Title

Code

207
307
208
308
209
309
210
310
211
311
212
312
214
314
215

Hospitals and Health Centers

Accumulated Depreciation Hospitals and Health Centers
Other Structures
Accumulated Depreciation Other Structures
Industrial Machineries
Accumulated Depreciation Industrial Machineries
Other Machineries
Accumulated Depreciation Other Machineries
Firefighting Equipment and Accessories
Accumulated Depreciation Firefighting Equipment and Accessories
Construction and Heavy Equipment
Accumulated Depreciation Construction and Heavy Equipment
Technical and Scientific Equipment
Accumulated Depreciation Technical and Scientific Equipment
IT Equipment and Software

315
216

Accumulated Depreciation I T Equipment

Telegraph, Telephone, Cable, TV and Radio Equipment

316

Accumulated Depreciation - Telegraph,Telephone, Cable, TV and

Radio Equipment
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Accumulated Depreciation Artesian Wells, Reservoirs, Pumping
Stations and Conduits

217
317

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code

Account Title

Sports/Manpower Development
8-80-783 Accumulated Depreciation- Building and Structures
8-78-800 Fixed Assets Building and Structures Economic Services
8-80-788 Accumulated Depreciation- Building and Structures
Account
Code

Account Title

8-78-400
8-80-784
8-78-000
8-80-780
8-79-?14
8-80-790
8-79-029
8-80-790
8-79-?20
8-80-790
8-79-?13
8-80-790
8-79-?19
8-80-790
8-79-???

Health, Nutrition and Population Control

Accumulated Depreciation- Building and Structures
Fixed Assets Building and Structures
Accumulated Depreciation- Building and Structures
Industrial Machineries and Implements
Accumulated Depreciation Fixed Assets-FFEWAB
Other Equipment
Accumulated Depreciation Fixed Assets-FFEWAB
Fire Fighting Equipment
Accumulated Depreciation Fixed Assets-FFEWAB
Fixed Assets FFEWAB-Construction Equipment and Accessories
Accumulated Depreciation Fixed Assets-FFEWAB
Fixed Assets FFEWAB-Technical and Scientific Equipment
Accumulated Depreciation Fixed Assets-FFEWAB
Fixed Assets FFEWAB-Information Technology (IT) Equipment
Outlay
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
8-79-?21 Fixed Assets FFEWAB-Telegraph, Telephone, Cable and Radio
Television
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
8-79-029 Fixed Assets FFEWAB-Other Equipment
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

218

Motor Vehicles

318
219
319

Accumulated Depreciation Motor Vehicles

Watercrafts
Accumulated Depreciation Watercrafts

Account

Account Title

Code

220

Trains

320
221
321
222
322
223
323
224
324
225

Accumulated Depreciation Trains

Aircrafts/Aircraft Ground Equipment
Accumulated Depreciation Aircrafts/Aircraft Ground Equipment
Office Equipment
Accumulated Depreciation Office Equipment
Other Equipment
Accumulated Depreciation Other Equipment
Furniture and Fixtures
Accumulated Depreciation Furnitures and Fixtures
Ordnance

325
226
326
227
327
228
229
230

Accumulated Depreciation Ordnance

Books
Accumulated Depreciation Books
Other Property, Plant and Equipment
Accumulated Depreciation Other Property, Plant and Equipment
Work/Other Animals
Breeding Stocks
Construction in Progress Agency Assets

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code

Account Title

8-79-?12 Fixed Assets FFEWAB-Motor Vehicles, Land Transportation

Equipment and Accessories
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
8-79-?11 Fixed Assets FFEWAB-Watercraft and Appurtenances
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
Account
Code

Account Title

8-79-?12 Fixed Assets FFEWAB-Motor Vehicles, Land Transportation

Equipment and Accessories
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
8-79-?22 Fixed Assets FFEWAB-Aircrafts and Appurtenances
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
8-79-?16 Fixed Assets- FFEWAB-Furniture and Office Equipment
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
8-79-?29 Fixed Assets FFEWAB-Other Equipment
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
8-79-?25 Fixed Assets FFEWAB-Fixtures
8-80-790 Accumulated Depreciation Fixed Assets-FFEWAB
8-79-?18 Fixed Assets FFEWAB-Ordnance, Non Expendable Supplies and
Equipment
8-80-790
8-79-?24
8-80-790
8-79-?29
8-80-790
8-79-?23
8-79-?23
8-78-900
8-79-900

Accumulated Depreciation Fixed Assets-FFEWAB

Fixed Assets FFEWAB-Books and Publications
Accumulated Depreciation Fixed Assets-FFEWAB
Fixed Assets FFEWAB-Other Equipment
Accumulated Depreciation Fixed Assets-FFEWAB
Fixed Assets FFEWAB-Work Animals
Fixed Assets FFEWAB-Work Animals
Fixed Assets FFEWAB-Buildings and Structures, In Process
Fixed Assets FFEWAB-Furniture, Fixtures, Equipment, Work
Animals and Books, In Transit

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

231
232

Construction in Progress Plaza, Parks and Monuments

Construction in Progress Roads, Highways and Bridges

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

8-77-900 Fixed Assets Land and Land Improvements, In Process

8-77-900 Fixed Assets Land and Land Improvements, In Process
Account

Account Title

Code

233

Construction in Progress Ports, LightHouses, Harbors, Seawalls,

River Walls and Others

8-77-900 Fixed Assets Land and Land Improvements, In Process

234
235
236
237
238
241
242
243
244
245
249

Construction in Progress Runways

Construction in Progress Railways
Construction in Progress Waterways, Aqueducts, etc.
Construction in Progress Irrigation, Canals and Laterals
Construction in Progress Electrification, Power and Energy
Construction in Progress Other Public Infrastructures
Construction in Progress Reforestation Projects
Public Infrastructures
Reforestation Projects
Arts, Archeological Specimen and Other Exhibits
Items in Transit
Other Assets
Other Assets

8-77-900
8-77-900
8-77-900
8-77-900
8-75-000

251

Fixed Assets Land and Land Improvements, In Process

Fixed Assets Land and Land Improvements, In Process
Fixed Assets Land and Land Improvements, In Process
Fixed Assets Land and Land Improvements, In Process
None
None
None
None
None
None
8-79-900 Fixed Assets In Transit

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

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

404

Loans Payable Current, Foreign

406

Interests Payable

none

None

407

Tax Refunds Payable

none

none

Account

Account Title

Code
408

Guaranty Deposit Payable

409

Tax Credit Certificates Payable

410

Withholding Taxes Payable

411

412

GSIS Payable

PAG-IBIG Payable

8-81-700

Account

PHILHEALTH Payable

Account Title

Code
8-84-900
none

Trust Liabilities Miscellaneous

none

8-84-120

Trust Liabilities NGAs, Taxes Withheld Covered by TRA

8-84-130

Trust Liabilities NGAs, Taxes Withheld not Covered by TRA

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

8-84-300
8-84-302

413

Notes and Acceptances

8-84-300
8-84-307
8-84-900

Trust Liabilities Government-Owned and/or Controlled Corporations

PAG-IBIG
Trust Liabilities Government-Owned and/or Controlled Corporations
Health Premiums (Medicare)

414

Performance/Bidders/Bail Bonds Payable

427

Currency Swap Payable

428

Due to Officers and Employees

429

Due to Other Funds*

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

none
8-81-400

None
Payables Unliquidated Obligations
None

8-84-309

*For Use of the LGUs

Trust Liabilities, Miscellaneous

Others

NGAS CHART OF ACCOUNTS

Account

Account Title

Code
433

Due to National Treasury

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code
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 Title

Code

Account

Account Title

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*

449

Deferred Special Education Tax Income*

0-92-210 Tax Revenues

0-92-210 Tax Revenues

450

Other Payables

8-81-900

Payables - Miscellaneous

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, Govt. Owned and/or

Long-Term Liabilities
451

Loans Payable - Long-Term, Domestic

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

*For Use of the LGUs

NGAS CHART OF ACCOUNTS

Account

Account Title

Code
465

Other Liabilities

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code
8-86-900

Deferred Credits - Miscellaneous

EQUITY
Account

Account Title

Code
501

Government Equity

Account

Account Title

Code
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

*For Use of the LGUs

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

10

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code
Appropriations)
8-93-340

CRO - Appropriated - Receipts Automatically Appropriated Unalloted

(Contg. Apprns.)

Account

Account Title

Code
502

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 Title

Code

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

537

Invested Equity*

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

8-94-000

none
Invested Capital

GENERAL INCOME

*For Use of the LGUs

11

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

601
602
603
604

Subsidy Income from National Government

Subsidy from Central Office
Subsidy from Regional Office/Staff Bureau
Subsidy from Other LGUs*

605 Subsidy from Other Funds*

Account

Account Title

Code

606
611
612
613

Subsidy from Special Accounts*

Income from Government Services
Income from Government Business Operations
Sales Revenue

621 Rent Income

622 Insurance Income
623 Dividend Income
624 Interest Income

625
626
627
628
639
641

Gain on Sale of Securities

Gain on Sale of Assets
Sale of Confiscated Goods and Properties
Foreign Exchange (FOREX) Gain
Miscellaneous Operating and Service Income
Fines and Penalties - Government Services and Business Operations

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

0-91-600
0-92-600
0-91-500
0-92-500

None
None
None
Inter-Local Government Transfers
CROU-Inter-Local Government Transfers
Interfund Transfers
CROU-Interfund Transfers

Account

Account Title

Code

0-92-700
1-57-100
1-57-000
1-57-100
1-57-200
1-58-850
1-58-900
1-57-600

Interspecial Account Transfer

1-57-500
1-58-200
1-57-300
1-58-100
1-58-300
1-58-400
1-58-500
1-58-600
2-61-850
2-61-300
1-59-100
1-59-300
1-57-900
1-60-000

Insurance/Fiduciary Bond Premiums

Dividends on Stocks
Interests
Interest on Loans
Interest on Bonds
Interest on Treasury Notes/Bills
Interest on Promissory Notes
Interest on Receivables, Acceptance and Discounted Notes
Gain on Sale of Investments/Stocks/ Bonds
Gain on Sale of Fixed Assets
Sale of Goods/Merchandise Confiscated
Gain on Foreign Exchange
Operating and Service Income, Miscellaneous
Fines and Penalties on Non-Tax Revenues

Operating and Service Income

Operating and Service Income
Government Services
Government Business Operations
Government Share from Toll Fees and Casino earnings
Miscellaneous
Rents

12

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

651 Income from Grants and Donations

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

2-62-000 Grants and Aids

Specific Income
Tax Revenue
Income Taxes
701

Individuals
Income Tax Individuals

1-51-100

702

Corporations and Partnerships

Income Tax Partnerships

Account

Account Title

Code

1-51-200
Account

Account Title

Code

703

Corporations and Partnerships

Income Tax Corporations

1-51-200

Real Property Tax*

1-52-100

711

Real Property Tax

712

Property Transfer Tax

Property Transfer Tax*

1-52-200

Special Education Tax*

1-52-400

Special Assessment Tax*

1-52-300

713

Special Education Tax

714

Special Assessment Tax

715

Miscellaneous
Real Property Tax on Idle Lands*

1-52-900

716

Stock Transfers
Stock Transfer Tax

1-52-700

Capital Gains Tax

1-52-200

717

Property Taxes - Property Transfers

718

Property Taxes - Property Transfers

Donors Tax

*For Use of the LGUs

1-52-200

13

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

719

Property Taxes - Property Transfers

Estate Tax

1-52-200

Taxes on Goods and Services

721
Excise Taxes on Articles
722
Value Added Tax
723
Business Taxes and Licenses
724
Franchise Tax
725
Professional Tax*
726
Occupation Tax*

Excises on Imports
1-53-100 Excises on Domestic Articles
1-53-200
Miscellaneous
1-53-900
Business Taxes and Licenses
1-53-300
Franchise Tax
1-53-400
Income Taxes-Individual
1-51-100
1-51-100 Income Taxes-Individual
1-53-300 Business Taxes & Licenses (Occupation Tax)

727

Business Taxes & Licenses (Printing and Publication Taxes)

Printing and Publication Tax

1-53-300

Miscellaneous Taxes on Goods and Services

1-53-900

735

Taxes on Goods and Services - Miscellaneous

Taxes on International Trade and Transactions

736

Import Duties
Import Duties

*For Use of the LGUs

1-54-100

14

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

Account

Account Title

Code

Other Taxes
741

Documentary Stamp Taxes

Documentary Stamp Tax

1-55-100

Community Tax*

1-55-600

Science Stamp Tax*

1-55-100

742

Community Tax

743

Documentary Stamp Taxes

745

Miscellaneous (Weights and Measures)

Weights and Measure*

1-55-900

Share from Internal Revenue Collections*

Miscellaneous Local Government Share on Internal Revenue

1-55-700 Collections

746
747
Share from Tobacco Excise Tax*
748
Share from Economic Zones*
749
Share from Expanded Value Added Tax (EVAT)
750
Share from National Wealth*
751
Amusement Tax*
752
Sand and Gravel Tax*
753
Tax on Delivery Trucks and Vans*
754
Taxes on Forest Products

*For Use of the LGUs

Miscellaneous-Local Government Share in the Proceeds from the

1-55-800 Development & Utilization of the National Wealth
Miscellaneous (Amusement)
1-55-900
Miscellaneous (Sand and Gravel)
1-55-900
Business Taxes and Licenses-Tax on Delivery Trucks and Vans
1-53-300
Charges on Forest Products
1-55-200

15

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

755

Immigration Tax
Immigration Taxes

1-55-400

Miscellaneous-Other Taxes

1-55-900

759

Other Taxes-Miscellaneous

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

-doTuition/Affiliation Fees

1-57-100

Hospital Fees

1-57-100

763

-do-

764

-doMedical, Dental and Laboratory Fees

1-57-100

765

Trust Liabilities, Miscellaneous

Library Fees

8-84-900

Athletic and Cultural Fees

1-57-100

766

-do-

Account

Account Title

Code

Account

Account Title

Code

767

Operating and Service Income

Comprehensive Examination

Fees

1-57-100

768

-doTranscript of Records Fees

1-57-100

Diploma and Graduation Fees

1-57-100

769

-do-

770

Operating and Service Income

Inspection Fees

*For Use of the LGUs

1-57-100

16

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

771

-doPermit Fees

1-57-100

Garbage Fees*

1-55-900

772

Government Services Garbage Fees

773

Operating and Service Income

Clearance/Certification Fees

1-57-100

774

-doFranchising/Licensing Fees

1-57-100

Fishery Rentals, Fees and Charges*

1-57-200

775

Government Business Operations

776

-doCharges Printing and Publication Income

1-57-200

777

-doIncome from Canteen Operations

1-57-200

Income from Dormitory Operations

1-57-200

778

-do-

779

-doReceipts from Lease of Properties*

1-57-200

780

-doReceipt from Communication

Facilities

1-57-200

781

-doReceipts from Waterworks Systems*

1-57-200

Receipts from Transportation Systems*

1-57-200

782

-do-

783

-doReceipts from Markets*

1-57-200

Receipts from Slaughterhouses*

1-57-200

Receipts from Cemeteries*

1-57-200

784

-do-

785

-do-

786

-doToll Fees

*For Use of the LGUs

1-57-200

17

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

787

-doLanding and Parking Fees

1-57-200

Other Income from School Services

1-57-200

788

-do-

789

-doOther Income from School Business Operations

1-57-200

790

-doOther Income from Hospital Services

1-57-200

Other Income from Hospital Business Operations

1-57-200

Other Specific Income of LGUs*

1-57-200

791

-do-

792
Account

Account Title

Code

Account
Code

799

-doAccount Title

Fines and Penalties on Non-Tax Revenue

Fines and Penalties - Other Specific Income

1-60-000

EXPENSES

801
802
803
804
805
806
807
808
809

Personal Services
Salaries and Wages-Regular Pay
Salaries and Wages-Part Time Pay
Salaries and Wages-Casual/ Contractual
Personnel Economic Relief Allowance (PERA)
Additional Compensation (ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing Allowance
Honoraria

*For Use of the LGUs

3-01-110
3-01-120
3-01-120
3-01-500
3-01-500
3-01-500
3-01-500
3-01-900
3-01-900

Salaries & Wages-Regular Plantilla Items

Salaries & Wages -Lump-Sum Appropriations
Salaries & Wages -Lump-Sum Appropriations
Commutable Allowances/Fringe Benefits
Commutable Allowances/Fringe Benefits
Commutable Allowances/Fringe Benefits
Commutable Allowances/Fringe Benefits
Other Benefits
Other Benefits

18

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

810
811
812
813
814
815
816
817
818
819
820
821

Hazard Pay
Overtime and Night Pay
Holiday Pay
Christmas Bonus
Cash Gift
Productivity Incentive Benefits
Other Bonuses and Allowances
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions

Pension and Retirement Benefits

Account

Account Title

Code

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

3-01-900
3-01-400
3-01-400
3-01-800
3-01-800
3-01-800
3-01-800
3-01-310
3-01-320
3-01-330
3-01-340
3-01-850

Other Benefits
Overtime Pay
Overtime Pay
Bonuses and Incentives
Bonuses and Incentives
Bonuses and Incentives
Bonuses and Incentives
Life and Retirement Insurance Premiums
PAG-IBIG Contributions
Medicare Premiums
State Insurance Premiums
Pensions (whether paid to employees or to dependents or to
beneficiaries)

Account

Account Title

Code

822
823
824
825
830

Terminal Leave Benefits

Health Workers Benefits
Subsistence and Quarters Allowances
Longevity Pay
Other Personnel Benefits

3-01-130
3-01-900
3-01-900
3-01-900
3-01-900

Terminal Leave
Other Benefits
Others Benefits
Other Benefits
Other Benefits

831
832
833
834
835
836
837

Maintenance and Other Operating Expenses

Traveling Expenses Local
Traveling Expenses Foreign
Training and Seminar Expenses
Water
Electricity
Cooking Gas
Telephone/Telegraph and Internet

3-02-100
3-02-200
3-17-000
3-14-000
3-14-000
3-14-000
3-03-000

Traveling Expenses - Local

Traveling Expenses - Foreign
Training & Seminar Expenses
Water/Illumination, & Power Services
Water/Illumination, & Power Services
Water/Illumination, & Power Services
Communication Services

*For Use of the LGUs

19

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

838
839
840
841
842
843
844
845
846
847
848
849

Postage and Deliveries

Subscription Expenses
Advertising Expenses
Rent Expenses
Insurance Expense
Fidelity Bond Premium
Survey Expenses
Storage Expenses
Zoological/Animal Maintenance Expenses
Printing and Binding Expenses
Accountable Forms Expenses
Office Supplies Expenses

Account

Account Title

Code

850
851
852
853
854
855
856
857
858
859
860
861
862
863
864

Medical, Dental and Laboratory Supplies Expenses

Food/Non-food Expenses
Gasoline, Oil and Lubricants Expenses
Agricultural Supplies Expenses
Legal Services
Auditing Services
Consultancy Services
General Services
Security and Janitorial Services
Taxes, Duties and Licenses
Tax Credit Subsidy
Tax Exemption Expenses
Public Infrastructure Repairs and Maintenance
Reforestation Project Maintenance
Buildings Maintenance

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account
Code

3-03-000
3-27-000
3-29-000
3-08-000
3-24-000
3-24-000
3-29-000
3-29-000
3-07-000
3-29-000
3-07-000
3-07-000
Account
Code

3-07-000
3-07-000
3-23-000
3-07-000
3-29-000
3-16-000
3-29-000
3-29-000
3-29-000
3-21-000
3-21-000
3-21-000
3-04-000
3-04-000
3-04-000

Account Title

Communication Services
Library Books and Materials
Other Services
Rents
Fidelity Bonds & Insurance Premiums
Fidelity Bonds & Insurance Premiums
Other Services
Other Services
Supplies & Materials
Other Services
Supplies and Materials
Supplies & Materials
Account Title

Supplies & Materials

Supplies & Materials
Gasoline, Oil & Lubricants
Supplies and Materials
Other Services
Auditing Services
Other Services
Other Services
Other Services
Taxes, Duties and Fees
Taxes. Duties and Fees
Taxes, Duties and Fees
Repairs and Maintenance of Government Facilities
-do-do-

20

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

865
866
867
868
869
870
871
872
874
875
876

School Buildings Maintenance

Markets and Slaughterhouses Maintenance
Hospitals and Health Centers Maintenance
Other Structures Maintenance
Industrial Machineries Maintenance
Other Machineries Maintenance
Firefighting Equipment and Accessories Maintenance
Construction and Heavy Equipment Maintenance
Technical and Scientific Equipment Maintenance
IT Equipment Maintenance
Telegraph, Telephone, Cable, TV & Radio Equipment Maintenance

Account

Account Title

Code

877
878
879
880
881
882
883
884
885
886
887
888
889
890
891

Artesian Wells, Reservoirs, Pumping Stations and Conduits

Maintenance
Motor Vehicles Maintenance
Watercrafts Maintenance
Trains Maintenance
Aircrafts/Aircraft Ground Equipment Maintenance
Office Equipment Maintenance
Other Equipment Maintenance
Furniture and Fixtures Maintenance
Ordnance Maintenance
Other Repairs and Maintenance
Awards and Indemnities
Rewards and Other Claims
Grants and Donations
Representation Expenses
Extraordinary and Miscellaneous Expenses

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

3-04-000
3-04-000
3-04-000
3-04-000
3-04-000
3-04-000
3-04-000
3-04-000
3-04-000
3-04-000
3-04-000

-do-do-do-do-do-do-do-do-do-do-do-

Account

Account Title

Code

3-04-000
3-05-000
3-05-000
3-05-000
3-05-000
3-04-000
3-04-000
3-04-000
3-29-000
3-04-000
3-11-000
3-19-000
3-10-000
3-18-000
3-18-000

-doRepairs and Maintenance of Gov't. Vehicles

-do-do-doRepairs & Maintenance of Gov't. Facilities
-do-doOther Services
Repairs & Maintenance of Gov't. Facilities
Awards and Indemnities
Confidential & Intelligence Expenses
Grants, Subsidies and Contributions
Extraordinary & Miscellaneous Expenses
Extraordinary & Miscellaneous Expenses

21

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

892
893
894
895
896
897
898
901
902
903
904
905

Confidential and Intelligence Expenses

Anti-insurgency/Contingency Expenses
Subsidy to National Government Agencies
Subsidy to Local Government Units
Subsidy to Government Corporations
Subsidy to Other Funds*
Subsidy to Special Funds*
Membership Dues to International Institutions
Depreciation-Land Improvements
Depreciation-Leasehold Improvements
Depreciation-Buildings
Depreciation-School Buildings

Account

Account Title

Code

906
907
908
909
910
911
912
914
915
916
917
918
919
920

Depreciation-Markets and 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

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

Account

Account Title

Code

3-19-000
3-20-000
3-10-000
3-10-000
3-10-000
0-90-500
0-90-500
3-13-500
3-13-500
3-13-500

Confidential & Intelligence Expenses

Anti-Insurgency/Contingency/Emergency
Grants, Subsidies and Contributions
Grants, Subsidies and Contributions
Grants, Subsidies and Contributions
Appropriations Allotted/Expenditures-Interfund Transfer
Appropriations Allotted/Expenditures-Interfund Transfer
None
Depreciation of Fixed Assets
None
Depreciation of Fixed Assets
-do-

Account

Account Title

Code

3-13-500
3-13-500
3-13-500
3-13-500
3-13-500
3-13-500
3-13-500
3-13-500
3-13-500
3-13-500

-do-do-do-do-do-do-do-do-do-do-

3-13-500

-do-

3-13-500
3-13-500
3-13-500

-do-do-do-

22

NGAS CHART OF ACCOUNTS

Account

Account Title

Code

921
922
923
924
925
926
927
928
929
937
938

Account

Account Title

Code

947
948

Loss on Sale of Assets

Loss of Assets

950

Other Expenses
Financial Expenses
Bank Charges
Interest Expenses
Documentary Stamps Expense
Other Financial Charges
Foreign Exchange (FOREX) Loss
Debt Service Subsidy to GOCCs
Loss on Guaranty

*For Use of the LGUs

Account Title

Code

Depreciation-Aircrafts/Aircraft Ground Equipment

Depreciation-Office Equipment
Depreciation-Other Equipment
Depreciation-Furniture and Fixtures
Depreciation-Ordnance
Depreciation-Books
Depreciation-Other Property, Plant and Equipment
Obsolescence-IT Software
Bad Debts Expense
Discount on Real Property Tax*
Discount on Special Education Tax*

Account

951
952
954
955
956
957
958

STANDARD GOVERNMENT CHART OF ACCOUNTS

-do-do-do-do-do-do-do-doBad Debts
None
None
Account

Account Title

Code

None
Loss of Fixed Assets
Other Expenses

3-26-000
3-09-000
3-26-000
3-26-000
3-25-000

Commitment Fees and Other Charges

Interests
None
Commitment Fees and Other Charges
Loss on Foreign Exchange
None
None

23

NGAS CHART OF ACCOUNTS

*For Use of the LGUs

STANDARD GOVERNMENT CHART OF ACCOUNTS

24