Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Account
Account Title
Code
101
Cash
Cash in Treasury
102
103
105
106
107
110
111
112
113
114
115
121
122
123
124
125
126
127
Account
Account Title
Code
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
None
None
Account Title
Code
Account
Account Title
Code
Account Title
Code
Account
Account Title
Code
128
129
130
131
132
133
134
135
136
137
138
139
301
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
8-73-700
8-73-300
8-73-300
8-73-300
8-73-900
8-72-150
8-72-200
8-72-300
8-72-360
140
141
142
143
Bonds*
Inventories
144
145
146
147
Account Title
Code
Account Title
Account Title
Code
148
149
150
151
152
153
154
155
156
157
158
160
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
Guaranty Deposits
Deposits on Letters of Credit
Account Title
Code
168
Advances to Contractors
Account
Account
Account Title
Code
Code
170
171
Long-Term Investments
Loans Receivable Long-Term, LGUs
172
173
174
175
176
Account
Account Title
Code
8-75-200
8-75-500
8-75-300
8-75-500
8-75-800
8-75-800
8-75-860
8-70-200
177
178
179
201
202
302
203
303
204
304
205
Account Title
Code
305
206
306
Account
Account Title
Code
207
307
208
308
209
309
210
310
211
311
212
312
214
314
215
315
216
316
217
317
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-???
Account Title
Code
218
Motor Vehicles
318
219
319
Account
Account Title
Code
220
Trains
320
221
321
222
322
223
323
224
324
225
325
226
326
227
327
228
229
230
Account Title
Account Title
Account Title
Code
231
232
Account
Account Title
Code
Account Title
Code
Account Title
Code
233
234
235
236
237
238
241
242
243
244
245
249
8-77-900
8-77-900
8-77-900
8-77-900
8-75-000
251
LIABILITIES
Current Liabilities
401
Accounts Payable
8-81-400
8-81-440
8-81-460
402
Notes Payable
8-81-700
403
8-81-700
Account Title
Code
Account Title
Code
404
406
Interests Payable
none
None
407
none
none
Account
Account Title
Code
408
409
410
411
412
GSIS Payable
PAG-IBIG Payable
8-81-700
Account
PHILHEALTH Payable
Account Title
Code
8-84-900
none
8-84-120
8-84-130
8-84-300
8-84-301
8-84-302
8-84-304
8-84-305
8-84-306
8-84-308
8-84-300
8-84-302
413
8-84-300
8-84-307
8-84-900
414
427
428
429
430
Due to NGAs
8-81-100
431
Due to LGUs
8-81-200
432
Due to GOCCs
8-84-300
none
8-81-400
None
Payables Unliquidated Obligations
None
8-84-309
Others
Account Title
Code
433
Account Title
Code
0-91-100
0-91-200
435
8-81-170
436
8-81-170
437
8-81-170
Account
Account Title
Code
Account
Account Title
Code
439
8-81-400
440
8-86-100
441
8-86-200
8-86-320
8-86-900
448
449
450
Other Payables
8-81-900
Payables - Miscellaneous
8-89-100
8-89-200
8-89-300
Long-Term Liabilities
451
Controlled Corp.
8-89-500
452
8-89-400
453
Mortgage Payable
8-89-600
8-89-800
454
8-89-700
455
8-89-700
460
8-89-900
Other Liabilities
Account Title
Code
465
Other Liabilities
Account Title
Code
8-86-900
EQUITY
Account
Account Title
Code
501
Government Equity
Account
Account Title
Code
8-81-450
8-81-470
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
8-90-000
8-90-070
8-90-700
8-92-110
8-92-760
8-92-765
CROU - Backpay
8-93-310
8-93-311
8-93-312
10
Account Title
Code
Account Title
Code
Appropriations)
8-93-340
Account
Account Title
Code
502
8-99-000
8-94-000
Invested Capital
8-94-384
8-96-000
Contingent Capital
Account
Account Title
Code
Project Equity*
None
Intermediate Accounts
531
none
none
532
none
none
533
7-92-400
7-92-410
7-92-416
7-92-417
7-92-418
7-92-419
Others (Additions)
7-92-420
Others (Reductions)
534
none
537
Invested Equity*
538
none
None
539
none
None
540
none
None
8-94-000
none
Invested Capital
GENERAL INCOME
11
Account Title
Code
601
602
603
604
Account Title
Code
606
611
612
613
625
626
627
628
639
641
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
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
12
Account Title
Code
Account Title
Code
Specific Income
Tax Revenue
Income Taxes
701
Individuals
Income Tax Individuals
1-51-100
702
Account
Account Title
Code
1-51-200
Account
Account Title
Code
703
1-51-200
1-52-100
711
712
1-52-200
1-52-400
1-52-300
713
714
715
Miscellaneous
Real Property Tax on Idle Lands*
1-52-900
716
Stock Transfers
Stock Transfer Tax
1-52-700
1-52-200
717
718
1-52-200
13
Account Title
Code
Account Title
Code
719
1-52-200
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
1-53-300
1-53-900
735
Import Duties
Import Duties
1-54-100
14
Account Title
Code
Account
Account Title
Code
Account Title
Code
Account
Account Title
Code
Other Taxes
741
1-55-100
Community Tax*
1-55-600
1-55-100
742
Community Tax
743
745
1-55-900
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
15
Account Title
Code
Account Title
Code
755
Immigration Tax
Immigration Taxes
1-55-400
Miscellaneous-Other Taxes
1-55-900
759
Other Taxes-Miscellaneous
760
1-56-000
1-57-100
762
-doTuition/Affiliation Fees
1-57-100
Hospital Fees
1-57-100
763
-do-
764
1-57-100
765
8-84-900
1-57-100
766
-do-
Account
Account Title
Code
Account
Account Title
Code
767
Fees
1-57-100
768
1-57-100
1-57-100
769
-do-
770
1-57-100
16
Account Title
Code
Account Title
Code
771
-doPermit Fees
1-57-100
Garbage Fees*
1-55-900
772
773
1-57-100
774
-doFranchising/Licensing Fees
1-57-100
1-57-200
775
776
1-57-200
777
1-57-200
1-57-200
778
-do-
779
1-57-200
780
Facilities
1-57-200
781
1-57-200
1-57-200
782
-do-
783
1-57-200
1-57-200
1-57-200
784
-do-
785
-do-
786
-doToll Fees
1-57-200
17
Account Title
Code
Account Title
Code
787
1-57-200
1-57-200
788
-do-
789
1-57-200
790
1-57-200
1-57-200
1-57-200
791
-do-
792
Account
Account Title
Code
Account
Code
799
-doAccount Title
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
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
18
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
Account
Account Title
Code
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
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
3-02-100
3-02-200
3-17-000
3-14-000
3-14-000
3-14-000
3-03-000
19
Account Title
Code
838
839
840
841
842
843
844
845
846
847
848
849
Account
Account Title
Code
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
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
20
Account Title
Code
865
866
867
868
869
870
871
872
874
875
876
Account
Account Title
Code
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
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
21
Account Title
Code
892
893
894
895
896
897
898
901
902
903
904
905
Account
Account Title
Code
906
907
908
909
910
911
912
914
915
916
917
918
919
920
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
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
Account Title
Code
921
922
923
924
925
926
927
928
929
937
938
Account
Account Title
Code
947
948
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
Account Title
Code
Account
951
952
954
955
956
957
958
-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
23
24