UACS (Cat)

Mindanao State University
Iligan Institute of Technology

Iligan City
List of Account Codes
Account Account
Description Header
Codes Group
102 Cash Collecting Officer 1 - Asset Cash and Cash Equivalents
103 Cash Disbursing Officers 1 - Asset Other Assets
1 - Asset Other Assets
104 Petty Cash Fund 1 - Asset Cash and Cash Equivalents
106 Payroll Fund 1 - Asset Other Assets
108 Cash-National Treasury, Modified Disbursem 1 - Asset Cash and Cash Equivalents
1 - Asset Cash and Cash Equivalents
1 - Asset Cash and Cash Equivalents
111 Cash In Bank-Local Currency, Current Account1 - Asset Cash and Cash Equivalents
112 Cash In Bank-Local Currency, Time Deposits 1 - Asset Cash and Cash Equivalents
121 Accounts Receivables 1 - Asset Receivables
123 Due from Officers and Employees 1 - Asset Other Assets
126 Loans Receivable 1 - Asset Receivables
136 Due from NGAs 1 - Asset Receivables
137 Due from GOCCs 1 - Asset Receivables
144 Due from Other Funds 1 - Asset Receivables
146 Receivables-Disallowances/Charges 1 - Asset Receivables
148 Advances to Officers and Employees 1 - Asset Other Assets
149 Other Receivables 1 - Asset Receivables
152 Work-In Process Inventory 1 - Asset Inventories
154 Mechandise Inventory 1 - Asset Inventories
155 Office Supplies Inventory 1 - Asset Inventories
156 Accountable Forms Inventory 1 - Asset Inventories
159 Maintenance and Supplies Inventory 1 - Asset Inventories
160 Medical, dental & Lab. Supplies Inventory 1 - Asset Inventories
165 Other Supplies Inventory 1 - Asset Inventories
167 Spare Parts Inventory 1 - Asset Inventories
168 Construction Materials Inventory 1 - Asset Inventories
1 - Asset Inventories
177 Prepaid Rent 1 - Asset Other Assets
178 Prepaid Insurance 1 - Asset Other Assets
180 Deposit on Letters of Credit 1 - Asset Other Assets
181 Advances to Constractors 1 - Asset Other Assets
182 Deferred Charges 1 - Asset Other Assets
185 Other Prepaid Expenses 1 - Asset Other Assets
186 Guaranty Deposits 1 - Asset Other Assets
197 Other Investments 1 - Asset Investments
201 Land 1 - Asset Property, Plant And Equipment
202 Land Improvements 1 - Asset Property, Plant And Equipment
205 Electrification and Power Equipment 1 - Asset Property, Plant And Equipment
211 Office Buildings 1 - Asset Property, Plant And Equipment
212 School Buildings 1 - Asset Property, Plant And Equipment
215 Other Structure 1 - Asset Property, Plant And Equipment
221 Office Equipment 1 - Asset Property, Plant And Equipment
222 Furniture & Fixtures 1 - Asset Property, Plant And Equipment
223 IT Equipment & Software 1 - Asset Property, Plant And Equipment
224 Library Books 1 - Asset Property, Plant And Equipment
226 Machineries 1 - Asset Property, Plant And Equipment
229 Communication Equipment 1 - Asset Property, Plant And Equipment
230 Construction & Heavy Equipmt 1 - Asset Property, Plant And Equipment
231 Fire Fighting Equip. & Accessories 1 - Asset Property, Plant And Equipment
1 - Asset Property, Plant And Equipment
233 Medical, Dental & Lab. Equipt. 1 - Asset Property, Plant And Equipment
234 Military and Police Equipment 1 - Asset Property, Plant And Equipment
235 Sports Equipment 1 - Asset Property, Plant And Equipment
236 Technical & Scientific Equipment 1 - Asset Property, Plant And Equipment
240 Other Machineries and Equipment 1 - Asset Property, Plant And Equipment
241 Motor Vehicles 1 - Asset Property, Plant And Equipment
248 Other Transportation Equipment 1 - Asset Property, Plant And Equipment
250 Other Property, Plant & Equipment 1 - Asset Property, Plant And Equipment
254 Artesian Wells, Pumping Station & Conduits 1 - Asset Property, Plant And Equipment
264 Construction in Progress 1 - Asset Property, Plant And Equipment
284 Items in Transit 1 - Asset Other Assets
290 Other Assets 1 - Asset Other Assets
301 Allowance for Doubtful Accounts Receivables
302 Accumulated Depreciation-Land Improvements
305 Accumulated Dep.-Electrification, power & energy structures
311 Accumulated Depreciation-Office Buildings
312 Accumulated Depreciation-School Buildings
321 Accumulated Depreciation-Office Equipment
322 Accumulated Depreciation-Furniture & Fixtures
323 Accumulated Depreciation-IT Equipment
324 Accumulated Depreciation-Library Books
326 Accumulated Depreciation-Machineries
329 Accumulated Depreciation-Com.Equipt.
331 Accumulated Depreciation-Fire Fighting Equipt.
333 Accumulated Depreciation-Medical, Dental & Lab. Equipt.
334 Accumulated Depreciation-Military & Police Equipt.
335 Accumulated Depreciation-Sports Equipment
336 Accumulated Depreciation-Tech. & Scientific Equipt.
340 Accumulated Depreciation-Other Machineries & Equipt.
341 Accumulated Depreciation-Motor Vehicles.
348 Accumulated Depreciation-Other Transportation Equipment
350 Accumulated Depreciation-Other PPE
354 Accumulated Depreciation-Artesian Well, Pumping Statn.
401 Accounts Payable 2 - Liabiliti Financial Liabilities
403 Due to Officers and Employees 2 - Liabiliti Financial Liabilities
411 Due to National Treasury 2 - Liabiliti appropriate income account/s or Accumulated Surplus/(Defic
412 Due to BIR 2 - Liabiliti Inter-Agency Payables
413 Due to GSIS 2 - Liabiliti Inter-Agency Payables
2 - Liabiliti Inter-Agency Payables
414 Due to Pag-ibig 2 - Liabiliti Inter-Agency Payables
415 Due to PHILHEALTH 2 - Liabiliti Inter-Agency Payables
416 Due to Other NGAs 2 - Liabiliti Inter-Agency Payables
417 Due to Other GOCCs-NHMFC(National Home 2 - Liabiliti Inter-Agency Payables
424 Due To Other Funds
426 Guaranty Deposit Payable 2 - Liabiliti Trust Liabilities
439 Other Payables 2 - Liabiliti Other Payables
455 Other Deferred Credits 2 - Liabiliti Deferred Credits/Unearned Inc
501 Government Equity 3 - Equity Equity
512 Income & Expense Summary 3 - Equity Intermediate Accounts
513 Retained Operating Surplus 3 - Equity Intermediate Accounts
605 Permit Fees 4 - Income Service And Business Income
606 Registration Fees 4 - Income Service And Business Income
612 Athletic and Cultural Fees 4 - Income Service And Business Income
613 Clearance and Certification Fee 4 - Income Service And Business Income
4 - Income Service And Business Income
614 Comprehensive Examination Fee 4 - Income Service And Business Income
615 Diploma & Graduation Fees 4 - Income Service And Business Income
618 Library Fees/ Bar Code/Borrower''s Card 4 - Income Service And Business Income
619 Medical, Dental & Laboratory Fees 4 - Income Service And Business Income
621 Processing Fee 4 - Income Service And Business Income
622 Seminar/Training Fees 4 - Income Service And Business Income
624 Transcript of Records Fees 4 - Income Service And Business Income
628 Other Service Income 4 - Income Service And Business Income
629 Fines and Penalties-Service Income 4 - Income Service And Business Income
632 Income from Canteen Operations 4 - Income Service And Business Income
642 Rental Income 4 - Income Service And Business Income
643 Sales Revenue 4 - Income Service And Business Income
644 Tuition Fees 4 - Income Service And Business Income
648 Other Business Income 4 - Income Service And Business Income
651 Subsidy Income from National Government 4 - Income Assistance And Subsidy
662 Income fr. Grants & Donations 4 - Income Shares, Grants And Donations
4 - Income Shares, Grants And Donations
664 Interest Income 4 - Income Service And Business Income
666 Sale of Confiscated/Abandoned/Seized Goods4 - Income Other Non-Operating Income
678 Miscellaneous Income 4 - Income Gains
679 Other Fines and Penalties 4 - Income Service And Business Income
682 Gain/ Loss On Sale of Disposed Assets 4 - Income Gains
4 - Income Gains
684 Prior Years' Adjustments deleted account
687 Payment for lost equipt., books, others
701 Salaries and Wages-Regular 5 - ExpensePersonnel Services
703 Salaries and Wages-Part Time 5 - ExpensePersonnel Services
704 Salaries and Wages-Substitute 5 - ExpensePersonnel Services
705 Salaries and Wages-Casual 5 - ExpensePersonnel Services
706 Salaries and Wages-Contractual 5 - ExpensePersonnel Services
711 PERA-Personnel Economic Relief Allowance 5 - ExpensePersonnel Services
712 ADCOM-Additional Compensation 5 - ExpensePersonnel Services
713 Representation Allowance(RA) 5 - ExpensePersonnel Services
714 Transportation Allowance(TA) 5 - ExpensePersonnel Services
715 Clothing/Uniform Allowance 5 - ExpensePersonnel Services
716 Subsistence, Laundry and Quarter Allowance 5 - ExpensePersonnel Services
717 Productivity Incentive Benefit 5 - ExpensePersonnel Services
719 Other Bonuses & Allowances 5 - ExpensePersonnel Services
720 Honoraria 5 - Expens Personnel Services
721 Hazard Pay 5 - Expens Personnel Services
722 Longetivity Pay 5 - Expens Personnel Services
723 Overtime & Night Pay 5 - Expens Personnel Services
724 Cash Gift 5 - Expens Personnel Services
725 Year End Bonus 5 - ExpensePersonnel Services
731 Life & Retirement Insurance Contributions 5 - ExpensePersonnel Services
732 PAG-IBIG Contribution 5 - ExpensePersonnel Services
733 PHILHEALTH Contribution 5 - ExpensePersonnel Services
734 ECC Contribution 5 - ExpensePersonnel Services
740 Retirement Benefit-Civilian 5 - ExpensePersonnel Services
742 Terminal Leave Benefits 5 - ExpensePersonnel Services
749 Other Personnel Benefits 5 - ExpensePersonnel Services
751 Traveling Expenses-Local 5 - ExpenseMaintenance and Other Operati
752 Traveling Expenses-Foreign 5 - ExpenseMaintenance and Other Operati
753 Training Expenses 5 - ExpenseMaintenance and Other Operati
754 Scholarship Expenses 5 - ExpenseMaintenance and Other Operati
755 Office Supplies Expenses 5 - ExpenseMaintenance and Other Operati
756 Accountable Forms Expenses 5 - ExpenseMaintenance and Other Operati
758 Food Supplies Expense 5 - ExpenseMaintenance and Other Operati
759 Drugs and Medicines Expenses 5 - ExpenseMaintenance and Other Operati
760 Medical, Dental, & Lab.Supplies Expense 5 - ExpenseMaintenance and Other Operati
761 Gasoline, Oil & Lubricant Expenses 5 - ExpenseMaintenance and Other Operati
763 Textbooks and Instructional Materials Supplie5 - ExpenseMaintenance and Other Operati
764 Military and Police Supplies 5 - ExpenseMaintenance and Other Operati
765 Other Supplies Expenses 5 - ExpenseMaintenance and Other Operati
766 Water Expenses 5 - ExpenseMaintenance and Other Operati
767 Electricity Expenses 5 - ExpenseMaintenance and Other Operati
768 Cooking Gas Expenses 5 - ExpenseMaintenance and Other Operati
771 Postage and Deliveries 5 - ExpenseMaintenance and Other Operati
772 Telephone Expenses-Landline 5 - ExpenseMaintenance and Other Operati
773 Telephone Expenses (Mobile) 5 - ExpenseMaintenance and Other Operati
5 - ExpenseMaintenance and Other Operati
774 Internet Expenses 5 - ExpenseMaintenance and Other Operati
775 Cable, Satelite,Telegraph & Radio Expenses 5 - ExpenseMaintenance and Other Operati
778 Membership Dues & Contribution to Organiza5 - ExpenseMaintenance and Other Operati
779 Awards and Indemnites 5 - ExpenseMaintenance and Other Operati
780 Advertising Expenses 5 - ExpenseMaintenance and Other Operati
781 Printing & Binding Expenses 5 - ExpenseMaintenance and Other Operati
782 Rent Expenses 5 - ExpenseMaintenance and Other Operati
783 Representation Expenses 5 - ExpenseMaintenance and Other Operati
784 Transportation and Delivery Expenses 5 - ExpenseMaintenance and Other Operati
785 Storage Expenses 5 - ExpenseMaintenance and Other Operati
786 Subscription Expenses 5 - ExpenseMaintenance and Other Operati
787 Survey Expense 5 - ExpenseMaintenance and Other Operati
788 Rewards and Other Claims 5 - ExpenseMaintenance and Other Operati
791 Legal Services 5 - ExpenseMaintenance and Other Operati
792 Auditing Services 5 - ExpenseMaintenance and Other Operati
793 Consultancy Services 5 - ExpenseMaintenance and Other Operati
795 General Services 5 - ExpenseMaintenance and Other Operati
796 Janitorial Services 5 - ExpenseMaintenance and Other Operati
797 Security Services 5 - ExpenseMaintenance and Other Operati
799 Other Professional Services 5 - ExpenseMaintenance and Other Operati
802 Repairs & Maintenance- Land Improvements 5 - ExpenseMaintenance and Other Operati
805 Repairs & Maintenance- Electrification, Powe5 - ExpenseMaintenance and Other Operati
811 Repairs and Maintenance-Office Buildings 5 - ExpenseMaintenance and Other Operati
812 Repairs and Maintenance-School Buildings 5 - ExpenseMaintenance and Other Operati
815 Repairs and Maintenance-Other Structures 5 - ExpenseMaintenance and Other Operati
821 Repairs and Maintenance-Office Equipments 5 - ExpenseMaintenance and Other Operati
822 Repairs and Maintenance-Furniture & Fixture5 - ExpenseMaintenance and Other Operati
823 Repairs and Maintenance-IT Equipments and 5 - ExpenseMaintenance and Other Operati
829 Repairs & Maintenance-Communication Equip5 - ExpenseMaintenance and Other Operati
831 Repairs and Maintenance Expense - Fire Figh 5 - ExpenseMaintenance and Other Operati
833 Repairs & Maintenance-Medical, Dental & Lab5 - ExpenseMaintenance and Other Operati
834 Repairs & Maintenance-Military & Police Eq 5 - ExpenseMaintenance and Other Operati
835 Repairs & Maintenance-Sports Equipment 5 - ExpenseMaintenance and Other Operati
836 Repairs and Maintenance-Technical & Scienti 5 - ExpenseMaintenance and Other Operati
840 Repairs and Maintenance-Other Machineries5 - ExpenseMaintenance and Other Operati
841 Repairs and Maintenance-Motor Vehicle 5 - ExpenseMaintenance and Other Operati
848 Repairs & Maintenance-Other Transp.Equipmt5 - ExpenseMaintenance and Other Operati
850 Repairs & Maintenance-Other Property,Plant 5 - ExpenseMaintenance and Other Operati
854 Repairs and Maintenance-Artesian Wells, Res5 - ExpenseMaintenance and Other Operati
877 Subsidy to other funds 5 - ExpenseMaintenance and Other Operati
878 Donations 5 - ExpenseMaintenance and Other Operati
883 Extraordinary Expenses 5 - ExpenseMaintenance and Other Operati
884 Miscellaneous Expenses 5 - ExpenseMaintenance and Other Operati
886 Other Repairs and maintenance 5 - ExpenseMaintenance and Other Operati
891 Taxes, Duties & Licences 5 - ExpenseMaintenance and Other Operati
892 Fidelity Bond Premiums 5 - ExpenseMaintenance and Other Operati
893 Insurance Expenses 5 - ExpenseMaintenance and Other Operati
901 Doubtful Accounts Expense 5 - ExpenseNon-Cash Expenses
902 Depreciation-Land Improvements 5 - ExpensNon-Cash Expenses
905 Depreciation-Electrification,power & energy s 5 - ExpensNon-Cash Expenses
911 Depreciation-Office Buildings 5 - ExpensNon-Cash Expenses
912 Depreciation-School Buildings 5 - ExpensNon-Cash Expenses
915 Depreciation-Other Sructures 5 - ExpensNon-Cash Expenses
921 Depreciation-Office Equipment 5 - ExpensNon-Cash Expenses
922 Depreciation-Furniture & Fixtures 5 - ExpensNon-Cash Expenses
923 Depreciation-ITEquipment 5 - ExpensNon-Cash Expenses
924 Depreciation Expense-Library Books 5 - ExpensNon-Cash Expenses
926 Depreciation-Machineries 5 - ExpensNon-Cash Expenses
929 Depreciation-Communication Equipment 5 - ExpensNon-Cash Expenses
931 Depreciation-Firefighting equipment and acce5 - ExpensNon-Cash Expenses
933 Depreciation-Medical, Dental & Laboratory e 5 - ExpensNon-Cash Expenses
934 Dep. Expense- Military & Police Eqpt 5 - ExpensNon-Cash Expenses
935 Depreciation Expense-Sports Equipment 5 - ExpensNon-Cash Expenses
936 Depreciation-Technical & Scientific Equipmen5 - ExpensNon-Cash Expenses
940 Depreciation-Other Machineries and Equipme5 - ExpensNon-Cash Expenses
941 Depreciation-Motor Vehicle 5 - ExpensNon-Cash Expenses
948 Depreciation-Other Transportation Equipment5 - ExpensNon-Cash Expenses
950 Depreciation-Other Property, Plant and Equi 5 - ExpenseNon-Cash Expenses
951 Obsolescence-IT Software 5 - ExpenseNon-Cash Expenses
5 - ExpenseNon-Cash Expenses
962 Loss or Guaranty 5 - ExpenseNon-Cash Expenses
969 Other Maintenance and Operating Expenses 5 - ExpenseMaintenance and Other Operati
971 Bank Charges 5 - ExpenseFinancial Expenses
979 Other Financial Charges 5 - ExpenseFinancial Expenses
Iligan City
Subheader Description UACS Class Code Is Credit Category
Cash on Hand Cash - Collecting Officers 10101010 00 1 0

Advances Advances to Special Disbursing Officer 19901030 00 1 0
Advances Advances for Operating Expenses 19901010 00
Cash on Hand Petty Cash 10101020 00 1 0
Advances Advances for Payroll 19901020 00 1 0
Treasury/Agency CashCash - Modified Disbursement System ( 10104040 00 1 0
Treasury/Agency CashCash - Modified Disbursement System ( 10104050 00
Treasury/Agency CashCash - Modified Disbursement System (M10104060 00
Cash in Bank - Local CCash in Bank - Local Currency, Current A 10102020 00 1 0
Cash in Bank - Local CCash in Bank - Local Currency, Time Depo10102040 00 1
Loans and Receivable Accounts Receivable 10301010 00 2 0
Advances Advances to Officers and Employees 19901040 00 2 0
Loans and Receivable Loans Receivable - Others 10301990 00 2 0
Inter-Agency ReceivabDue from National Government Agencie 10303010 00 2 0
Inter-Agency ReceivabDue from Government-Owned and/or Con 10303020 00 2 0
Other Receivables Other Receivables 10305990 00 2 0
Other Receivables Receivables - Disallowances/Charges 10305010 00 2 0
Advances Advances to Officers and Employees 19901040 00 2 0
Other Receivables Other Receivables 10305990 00 2 0
Inventory Held for MaWork-In-Process Inventory 10403020 00 3 0
Inventory Held for sal Merchandise Inventory 10401010 00 3 0 MOE
Inventory Held for C Office Supplies Inventory 10404010 00 3 0
Inventory Held for C Accountable Forms, Plates and Stickers I 10404020 00 3 0
Inventory Held for C Other Supplies and Materials Inventory 10404990 00 3 0
Inventory Held for C Medical, Dental and Laboratory Supplies Inventory 3 0
Inventory Held for C Construction Materials Inventory 10404130 00 3 0
Inventory Held for C Construction Materials Inventory 10404130 00
Prepayments Prepaid Rent 19902020 00 4 0
Prepayments Prepaid Insurance 19902050 00 4 0
Deposits Deposits on Letters of Credit 19903010 00 4 0
Prepayments Advances to Contractors 19902010 00 4 0
Prepayments Other Prepayments 19902990 00 4 0
Prepayments Other Prepayments 19902990 01 4 0
Prepayments Guaranty Deposits 19903020 00 5 0
Financial Assets - Oth Other Investments 10203990 00 6 0
Land Land 10601010 00 7 0
Land Improvements Other Land Improvements 10602990 00 7 0
Infrastructure Assets Power Supply Systems 10603050 00 7 0
Buildings and Other SBuildings 10604010 00 7 0
Buildings and Other SSchool Buildings 10604020 00 7 0
Buildings and Other SOther Structures 10604990 00 7 0
Machinery and Equipment 10605020 00 7 0
Furniture, Fixtures an Furniture and Fixtures 10607010 00 7 0
Machinery and Equip Information and Communication Techno10605030 00 7 0
Furniture, Fixtures an Books 10607020 00 7 0
Machinery and Equip Machinery 10605010 00 7 0
Machinery and Equip Communication Equipment 10605070 00 7 0
Machinery and Equip Construction and Heavy Equipment 10605080 00 7 0
Machinery and Equip Disaster Response and Rescue Equipmen10605090 00 7 0
Machinery and Equip Firefighting Equipment and Accessories 10605090 01
Machinery and Equip Medical Equipment 10605110 00 7 0
Machinery and Equip Military, Police and Security Equipment 10605100 00 7 0
Machinery and Equip Sports Equipment 10605130 00 7 0
Machinery and Equip Technical and Scientific Equipment 10605140 00 7 0
Machinery and Equip Other Machinery and Equipment 10605990 00 7 0
Transportation Equip Motor Vehicles 10606010 00 7 0
Transportation Equip Other Transportation Equipment 10606990 00 7 0
Other Property, Plant Other Property, Plant and Equipment 10699990 00 7 0
Infrastructure Assets Water Supply Systems 10603040 00 7 0
Construction in Progr Construction in Progress 10610000 00 7 0
Construction in Progr Construction in Progress - Land Improve 10610010 00
Construction in Progr Construction in Progress - Infrastructure 10610020 00
Construction in Progr Construction in Progress - Buildings and 10610030 00
Construction in Progr Construction in Progress - Leased Assets 10610040 00
Construction in Progr Construction in Progress - Leased Asset 10610050 00
Other Assets Other Assets 19999990 00 7 0
Other Assets Other Assets 19999990 01 7 0
Loans and ReceivableAllowance for Impairment - Accounts Rec10301011 00 2 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
7 1
Payables Accounts Payable 20101010 00 8 1
Payables Due to Officers and Employees 20101020 00 8 1
account/s or Accumulated Surplus/(Deficit) (30101010) account 8 1
Inter-Agency PayablesDue to BIR 20201010 00 8 1
Inter-Agency PayablesDue to GSIS 20201020 00 8 1
Inter-Agency PayablesLife and Retirement Premium 20201020 01
Inter-Agency PayablesECC 20201020 02
Inter-Agency PayablesSalary Loan 20201020 03
Inter-Agency PayablesPolicy Loan 20201020 04
Inter-Agency PayablesDue to Pag-IBIG 20201030 00 8 1
Inter-Agency PayablesPag-IBIG Premium 20201030 01
Inter-Agency PayablesPag-IBIG Multi-Purpose Loan 20201030 02
Inter-Agency PayablesPag-IBIG Housing Loan 20201030 03
Inter-Agency PayablesDue to PhilHealth 20201040 00 8 1
Inter-Agency PayablesDue to NGAs 20201050 00 8 1
Inter-Agency PayablesDue to GOCCs 20201060 00 8 1
8 1 CO
Trust Liabilities Guaranty/Security Deposits Payable 20401040 00 8 1
Other Payables Other Payables 29999990 00 8 1
Deferred Credits Other Deferred Credits 20501990 00 8 1
Government Equity Government Equity 30101010 00 9 1
Intermediate AccountIncome and Expense Summary 30301010 00 9 1
Intermediate AccountIncome and Expense Summary 30301010 01 9 1
Service Income Permit Fees 40201010 00 10 1
Service Income Registration Fees 40201020 00 10 1
Business Income School Fees 40202010 00 10 1
Business Income Clearance and Certification Fees 40201040 00 10 1
Business Income Clearance Fees 40201040 01
Business Income Certification Fees 40201040 02
Business Income Examination Fees 40202030 00 10 1
Service Income Processing Fees 40201130 00 10 1
Business Income Seminar/Training Fees 40202040 00 10 1
Service Income Other Service Income 40201990 00 10 1
Service Income Fines and Penalties - Service Income 40201140 00 10 1
Business Income Other Business Income 40202990 00 10 1
Business Income Rent/Lease Income 40202050 00 10 1
Business Income Sales Revenue 40202160 00 10 1
Business Income Other Business Income 40202990 00 10 1
Assistance and SubsidSubsidy from National Government 40301010 00 10 1
Grants and DonationsIncome from Grants and Donations in Ca40402010 00 10 1
Grants and DonationsIncome from Grants and Donations in Ki 40402020 00
Business Income Interest Income 40202210 00 10 1
Sale of Assets Sale of Garnished/Confiscated/Abandone40601010 00 10 1
Gains Other Gains 40501990 00 10 1
Service Income Fines and Penalties - Service Income 40201140 00 10 1
Business Income Fines and Penalties - Business Income 40202230 00
Gains Gain on Sale of Property, Plant and Equ 40501040 00 11
Gains Other Gains 40501990 00
11
10 1
Salaries and Wages Salaries and Wages - Regular 50101010 00 12 0 PS
Salaries and Wages Salaries and Wages - Casual/Contractual50101020 00 12 0 PS
Other Compensation Personnel Economic Relief Allowance (P 50102010 00 12 0 PS
Other Compensation Personnel Economic Relief Allowance (P 50102010 00 12 0 PS
Other Compensation Representation Allowance 50102020 00 12 0 PS
Other Compensation Transportation Allowance 50102030 00 12 0 PS
Other Compensation Clothing/Uniform Allowance 50102040 00 12 0 PS
Other Compensation Subsistence Allowance 50102050 00 12 0 PS
Other Compensation Productivity Incentive Allowance 50102080 00 12 0 PS
Other Compensation Other Bonuses and Allowances 50102990 00 12 0 PS
Other Compensation Honoraria 50102100 00 12 0 PS
Other Compensation Hazard Pay (HP) 50102110 00 12 0 PS
Other Compensation Longevity Pay 50102120 00 12 0 PS
Other Compensation Overtime and Night Pay 50102130 00 12 0 PS
Other Compensation Cash Gift 50102150 00 12 0 PS
Other Compensation Year End Bonus 50102140 00 12 0 PS
Personnel Benefit ConRetirement and Life Insurance Premiums50103010 00 12 0 PS
Personnel Benefit ConPag-IBIG Contributions 50103020 00 12 0 PS
Personnel Benefit ConPhilHealth Contributions 50103030 00 12 0 PS
Personnel Benefit ConEmployees Compensation Insurance Pr 50103040 00 12 0 PS
Other Personnel BenefRetirement Gratuity 50104020 00 12 0 PS
Other Personnel BenefTerminal Leave Benefits 50104030 00 12 0 PS
Other Personnel BenefOther Personnel Benefits 50104990 00 12 0 PS
Traveling Expenses Traveling Expenses - Local 50201010 00 12 0 MOE
Traveling Expenses Traveling Expenses - Foreign 50201020 00 12 0 MOE
Training and Scholars Training Expenses 50202010 00 12 0 MOE
Training and Scholars Scholarship Grants/Expenses 50202020 00 12 0 MOE
Supplies and MaterialOffice Supplies Expenses 50203010 00 12 0 MOE
Supplies and MaterialAccountable Forms Expenses 50203020 0 0 12 0 MOE
Supplies and MaterialFood Supplies Expenses 50203050 00 12 0 MOE
Supplies and MaterialDrugs and Medicines Expenses 50203070 00 12 0 MOE
Supplies and MaterialMedical, Dental and Laboratory Supplies50203080 00 12 0 MOE
Supplies and MaterialFuel, Oil and Lubricants Expenses 50203090 00 12 0 MOE
Supplies and MaterialTextbooks and Instructional Materials E 50203110 00 12 0 MOE
Supplies and MaterialMilitary, Police and Traffic Supplies Expe 50203120 00 12 0 MOE
Supplies and MaterialOther Supplies and Materials Expenses 50203990 00 12 0 MOE
Utility Expenses Water Expenses 50204010 00 12 0 MOE
Utility Expenses Electricity Expenses 50204020 00 12 0 MOE
Supplies and MaterialOther Supplies and Materials Expenses 50203990 00 12 0 MOE
Communication ExpenPostage and Courier Services 50205010 00 12 0 MOE
Communication ExpenTelephone Expenses 50205020 00 12 0 MOE
Communication ExpenTelephone Expenses 50205020 00 12 0 MOE
Communication ExpenMobile 50205020 01
Communication ExpenLandline 50205020 02
Communication ExpenInternet Subscription Expenses 50205030 00 12 0 MOE
Communication ExpenCable, Satellite, Telegraph and Radio Ex 50205040 00 12 0 MOE
Other Maintenance anMembership Dues and Contributions to O 50299060 00 12 0 MOE
Awards/Rewards and A P wards/Rewards Expenses 50206010 00 12 0 MOE
Awards/Rewards and A P wards/Rewards Expenses 50206010 01
Awards/Rewards and R Pewards and Incentives 50206010 02
Other Maintenance anAdvertising Expenses 50299010 00 12 0 MOE
Other Maintenance anPrinting and Publication Expenses 50299020 00 12 0 MOE
Other Maintenance anRent/Lease Expenses 50299050 00 12 0 MOE
Other Maintenance anRepresentation Expenses 50299030 00 12 0 MOE
Other Maintenance anTransportation and Delivery Expenses 50299040 00 12 0 MOE
Other Maintenance anOther Maintenance and Operating Expen50299990 00 12 MOE
Other Maintenance anSubscription Expenses 50299070 00 12 0 MOE
Survey, Research, Ex Survey Expenses 50207010 00 12 0 MOE
Awards/Rewards and A P wards/Rewards Expenses 50206010 00 12 0 MOE
Awards/Rewards and Prizes 50206020 00
Professional Services Legal Services 50211010 00 12 0 MOE
Professional Services Auditing Services 50211020 00 12 0 MOE
Professional Services Consultancy Services 50211030 00 12 0 MOE
General Services Other General Services 50212990 00 12 0 MOE
General Services Janitorial Services 50212020 00 12 0 MOE
General Services Security Services 50212030 00 12 0 MOE
Professional Services Other Professional Services 50211990 00 12 0 MOE
Repairs and MaintenaRepairs and Maintenance - Land Improv 50213020 00 12 0 MOE
Repairs and MaintenaRepairs and Maintenance - Infrastructure50213030 00 12 0 MOE
Repairs and MaintenaPower Supply Systems 50213030 05
Repairs and MaintenaRepairs and Maintenance - Buildings and50213040 00 12 0 MOE
Repairs and MaintenaBuildings 50213040 01
Repairs and MaintenaSchool Buildings 50213040 02
Repairs and MaintenaOther Structures 50213040 99
Repairs and MaintenaRepairs and Maintenance - Machinery a 50213050 00 12 0 MOE
Repairs and MaintenaOffice Equipment 50213050 02
Repairs and MaintenaRepairs and Maintenance - Furniture and50213070 00 12 0 MOE
Repairs and MaintenaICT Equipment 50213050 03
Repairs and MaintenaCommunication Equipment 50213050 07
Repairs and MaintenaDisaster Response and Rescue Equipmen50213050 09
Repairs and MaintenaMedical Equipment 50213050 11
Repairs and MaintenaMilitary, Police and Security Equipment 50213050 10
Repairs and MaintenaSports Equipment 50213050 13
Repairs and MaintenaTechnical and Scientific Equipment 50213050 14
Repairs and MaintenaOther Machinery and Equipment 50213050 99
Repairs and MaintenaRepairs and Maintenance - Transportati 50213060 00 12 0 MOE
Repairs and MaintenaMotor Vehicles 50213060 01
Repairs and MaintenaRepairs and Maintenance - Transportati 50213060 00 12 0 MOE
Repairs and MaintenaOther Transportation Equipment 50213060 99
Repairs and MaintenaRepairs and Maintenance - Other Proper50213990 00 12 0 MOE
Repairs and MaintenaOther Property, Plant and Equipment 50213990 99
Repairs and MaintenaRepairs and Maintenance - Infrastructure50213030 00 12 0 MOE
Repairs and MaintenaWater Supply Systems 50213030 04
Financial Assistance/Subsidy 12 0 MOE
Other Maintenance anDonations 50299080 00 12 0 MOE
Confidential, Intellig Extraordinary and Miscellaneous Expens50210030 00 12 0 MOE
Confidential, Intellig Extraordinary and Miscellaneous Expens50210030 00 12 0 MOE
Repairs and MaintenaRepairs and Maintenance - Other Proper50213990 00 12 0 MOE
Repairs and MaintenaOther Property, Plant and Equipment 50213990 99
Taxes, Insurance Pre Taxes, Duties and Licenses 50215010 00 12 0 MOE
Taxes, Insurance Pre Taxes, Duties and Licenses 50215010 01
Taxes, Insurance Pre Tax Refund 50215010 02
Taxes, Insurance Pre Fidelity Bond Premiums 50215020 00 12 0 MOE
Taxes, Insurance Pre Insurance Expenses 50215030 00 12 0 MOE
Impairment Loss Impairment Loss - Loans and Receivables50503020 00 12 0 MOE
Depreciation Depreciation - Land Improvements 50501020 00 12
12 0
12 0
12 0
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0 MOE
12 0
12 0 MOE
Amortization Amortization - Intangible Assets 50502010 00 12 0 MOE
Amortization Computer Software 50502010 02
Losses Loss on Guaranty 50504100 00 12 0 MOE
Other Maintenance anOther Maintenance and Operating Expen50299990 00 12 0 MOE
Other Maintenance anOther Maintenance and Operating Expen50299990 99
Financial Expenses Bank Charges 50301040 00 12 0
Financial Expenses Other Financial Charges 50301990 00 12 0
1 - Asset
2 - Liabilities
3 - Equity
4 - Income
5 - Expenses
Iligan City
Account Codes Description

102 Cash Collecting Officer
102-01 Cash-Collecting Officer-Camar B. Dimapingun
102-02 Cash-Collecting Officer-Joy A. Aban
103 Cash Disbursing Officers
103-01 Cash Disbursing Officers
104 Petty Cash Fund
104-01 Petty Cash Fund
106 Payroll Fund
106-01 Payroll Fund
108 Cash-National Treasury, Modified Disbursement System(MDS)
108-01 Cash-NT,MDS-Regular (232-90005-9)
108-02 Cash-NT,MDS-RGTL (232-90020-2)
108-03 Cash-NT,MDS-Accountd Payable (232-90019-9 )
111 Cash In Bank-Local Currency, Current Account
111-01 Cash In Bank-Local Currency, Current Account
111-02 CIB-LCCA-CA# 0322-1088-77
111-03 CIB-LCCA-Gym CA# 0322
111-04 CIB-LCCA-DBP Acct # 5582-820-2
111-05 CIB-LCCA-SG CA# 0425
111-06 CIB-LCCA-SG CA# 0426
111-07 CIB-LCCA-SP CA# 0322-1090-24
111-08 CIB-LCCA-AGRI Business CA# 0460
111-09 CIB-LCCA-CA# 0459 Various
111-10 CIB-LCCA-MILO
111-11 CIB-LCCA-CA# 84009-4/46000015
111-12 CIB-LCCA-MCR CA# 0636
111-13 CIB-LCCA-Atomic Energy CA# 840106-6
111-14 CIB-LCCA-CESDEV CA# 0687
111-15 CIB-LCCA-CA# 4502-00854-8/4501-001647
111-16 CIB-LCCA-(SELF) CA# 232-10493-7/232-10493-6
111-17 CIB-LCCA-CED CA# 232-10518-6/322-10518-5
111-18 CIB-LCCA-DOST Expert Pool CA# 840217
111-19 CIB-LCCA-DOST Expert Pool CA# 0792
111-20 CIB-LCCA-DOST Master of Engineering CA# 0792
111-21 CIB-LCCA-CHED MAEP CA# 0858
111-22 CIB-LCCA-CHED MAEP CA# Outside Subs. # 0867
111-23 CIB-LCCA-CA# 0322-1080-10
111-24 CIB-LCCA-IIT Inc. CA# 0322-1084-78
111-25 CIB-LCCA-NCC CA# 0901
111-26 CIB-LCCA-DOST CA# 0322-1095-55
111-27 CIB-LCCA-DOST Research Grant-F.Teves-0322-1095-55
111-28 CIB-LCCA-CA#322-1104-72
111-29 CIB-LCCA-Donation fr.Shell(STEP) for Prof. chair
111-30 CIB-LCCA-DBP-Time Deposit from CA # 5582-820-2-(acct # 820-023594-160)
111-31 CIB-LCCA-DBP-Time Deposit (SSD# 5-000641-01-09)from CA # 0322-1088-77
111-32 CIB-LCCA-LBP-Time Deposit from CA # 0322-1088-77 (SA No. 0321-2164-55)
111-33 CIB-LCCA-DepEd ATEP (Accelarated Teacher Education Program) CA# 0322-1122-11
111-34 CIB-LCCA-DPWH Project (IPAD) International Peace and Development
111-35 CIB-LCCA Philippine Veterans Bank-Time Deposit (Acct no. 04505-000087-4) from CA# 0322-1088-77
111-36 CIB-LCCA CA#0322-1137-65 CHED-DAP Funds
111-37 CIB-LCCA-IGP Renting Unit (DBP 0820-033551-030)
112 Cash In Bank-Local Currency, Time Deposits
112-01 Cash In Bank-Local Currency, Time Deposits
112-02 CIB-LCCA-TD (DBP Acct. No. 820-023594-160)
112-03 CIB-LCCA-TD (DBP Acct. No. 5-000641-01-09)
112-04 CIB-LCCA-TD (LBP Acct. No. 0321-2238-85)
112-05 CIB-LCCA-TD (PVB Acct. No. 04505-00087-4)
112-06 CIB-LCCA-TD (Al-Amanah Islamic Bank 15000015)
112-07 CIB-LCCA-TD (LBP-CHED DAP 0321-2237-96)
112-08 CIB-LCCA-TD (LBP-CHED DAP 0321-2237-88)
112-09 CIB-LCCA-TD (DBP-DOST 0820-034449-160)
112-10 CIB-LCCA-TD (DBP-CHED 0820-034450-160)
112-11 CIB-LCCA-TD (PVD-045050000930)
112-12 CIB-LCCA-TD (PVD-045020000959)
121 Accounts Receivables
121-01 Accounts Receivable
121-02 Accounts Receivable-Student Gov''t & Student Pub.
121-03 Accounts Receivable-Reg. Fee
121-04 Accounts Receivable-Athletic & Cultural Fee
121-05 Accounts Receivable-Library Fee
121-06 Accounts Receivable-MEdical, Dental & Lab. Fee
121-07 Accounts Receivable-Computer/Student/LAte Reg. Fees
121-08 Accounts Receivable-Tuition Fees
121-09 Accounts receivable-Iligan Datavision
121-10 Accounts Receivable - Miscellaneous Fee (CHED)
121-11 Accounts Receivable - Technology Fee
121-12 Accounts Receivable - Research & Instruction Related Fee
121-13 Accounts Receivable - Specialized Lab Fee
121-14 Accounts Receivable - IDS Canteen/CBAA Business Center Rentals
121-15 Accounts Receivable - Other Spaces Rentals
121-16 Accounts Receivable - Light and Power
123 Due from Officers and Employees
123-01 Due from Officers and Employees - Cash Advances
123-02 Due to Officers and Employees - Overissuance of Checks
123-03 Due from Officers and Employees-Anniversary Bonus
126 Loans Receivable
126-01 Loans ReceivablOthers
126-02 Loans Receivable Others-STUFAP
136 Due from NGAs
136-01 Due from NGAs
137 Due from GOCCs
137-01 Due from GOCCs
144 Due from Other Funds
144-01 Due from Other Funds
146 Receivables-Disallowances/Charges
146-01 Receivables-Disallowances/Charges
146-02 Anniversary Bonus 2011 Disallowance
146-03 CNA 2009-2010 Disallowance
148 Advances to Officers and Employees
148-01 Advances to Officers and Employees
149 Other Receivables
149-01 Other Receivables
149-02 Other Receivables-NAPC
149-03 Other Receivables-Reneging Fellows
149-04 Other Receivables-MSU
149-05 Other Receivables-Hammer Construction
149-06 Other Receivables-Miscellaneous
149-07 Other Receivables-Refund for over payment
152 Work-In Process Inventory
152-01 Work-In Process Inventory
152-02 Work-In-Process Inventory-Furniture & Fixtures
152-03 Work-In-Process Inventory-Other PPE
154 Mechandise Inventory
154-01 Mechandise Inventory
155 Office Supplies Inventory
155-01 Office Supplies Inventory
155-02 Office Supplies Inventory-In stockroom
155-03 Office Supplies Inventory-Issued directly to end user
155-04 Office Supplies Inventory-SIMPACK for sale
156 Accountable Forms Inventory
156-01 Accountable Forms Inventory
156-02 Accountable Forms Inventory - Testing Materials
159 Maintenance and Supplies Inventory
159-01 Maintenance and Supplies Inventory
160 Medical, dental & Lab. Supplies Inventory
160-01 Medical, dental & Lab. Supplies Inventory
165 Other Supplies Inventory
165-01 Other Supplies Inventory
167 Spare Parts Inventory
167-01 Spare Parts Inventory
168 Construction Materials Inventory
168-01 Construction Materials Inventory
177 Prepaid Rent
177-01 Prepaid Rent
178 Prepaid Insurance
178-01 Prepaid Insurance
180 Deposit on Letters of Credit
180-01 Deposit on Letters of Credit
180-02 Deposit on Letters of Credit-c/o Prof. Lambino
181 Advances to Constractors
181-01 Advances to Constractors
182 Deferred Charges
182-01 Deferred Charges
185 Other Prepaid Expenses
185-01 Other Prepaid Expenses
185-02 Other Prepaid Expenses-Subscriptions
185-03 Other Prepaid Expenses-Internet Domain Name registration
185-04 Other Prepaid Expenses-Software Subscription
186 Guaranty Deposits
186-01 Guaranty Deposits - Deposit for Containers
197 Other Investments
197-01 Other Investments
201 Land
201-01 Land
201-02 Land-Maria Cristina School Site
201-03 Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f)
201-04 Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.)
201-05 Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f)
201-06 Land-MILO Site
201-07 Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f)
201-08 Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f)
201-09 Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201
201-10 Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f)
202 Land Improvements
202-01 Land Improvements
202-02 Land Improvements-In transit
202-03 Land Improvements-Ground Beautification
202-04 Land Improvements-Asphalting of Pathways
202-05 Land Improvements-Transformer Platform
202-06 Land Improvements-Campus Electrical Installation
202-07 Land Improvements-Perimeter Fence with Interlink Wire
202-08 Land Improvements-Water System
202-09 Land Improvements-Campus Road & Gutter
202-10 Land Improvements-Drainage System
202-11 Land Improvements-Deep well
202-12 Land Improvements-Landscaping of CED Premises
202-13 Land Improvements-Landscaping of COE Premises
202-14 Land Improvements-Frontage Fence, Gate & Guard House
202-15 Land Improvements-Passenger Shed
202-16 Land Improvements-Basketball and Tennis Court
202-17 Land Improvements-Installation of Electrical Distribution
202-18 Land Improvements-Tennis Balley Court
202-19 Land Improvements-Hinaplanon Property
202-20 Land Improvements-Covered Walk Pavement
202-21 Land Improvements-Others
202-22 Land Improvements-Drainage Canal HOSTEL - IDS
202-23 Land Improvements-Mini Pond
202-24 Land Improvements-Boardroom Landscaping
205 Electrification and Power Equipment
205-01 Electrification and Power Equipment
211 Office Buildings
211-01 Office Buildings
211-02 Office Buildings-Administration Building
211-03 Office Buildings-ROTC & PPD Building
211-04 Office Buildings-Three Storey Library Building
211-05 Office Buildings-Security Office
211-06 Office Buildings-Supply Office
211-07 Office Buildings-Institute Clinic
211-08 Office Buildings-Multi-Purpose Gymnasium
211-09 Office Buildings-MSU-IIT Guardhouse
211-10 Office Buildings-MILO Building
211-11 Office Buildings-Board Room
211-12 Office Buildings-GSIS Condominium Building(Manila)
211-13 Office Buildings- Executive House
211-14 Office Buildings-Bamboo Technology Research Center
211-15 Office Buildings-SGS Dormitory
211-16 Office Buildings-Guidance Office
211-17 Office Buildings-SPMD Warehouse
211-18 Office Buildings-On-line Learning Office(MAin CAnteen Extn.)
211-19 Office Buildings-MSU CAnteen Extn.
211-20 Office Buildings-AMMEI
211-21 Office Buildings-IPAD Building
211-22 Office Buildings-Business Center Building
212 School Buildings
212-01 School Buildings
212-02 School Buildings-Upgrading of COE & CSM Building
212-03 School Buildings-Chemistry Annex Building
212-04 School Buildings-H.S. Faculty Room(6 room Maqrcos type)
212-05 School Buildings-IIT Electronics Research Center
212-06 School Buildings-Old Administration Building
212-07 School Buildings-Management Technology Building
212-08 School Buildings-Ceramics Laboratory
212-09 School Buildings-College of Arts & Social Sciences
212-10 School Buildings- High School Laboratory
212-11 School Buildings-High School Complex
212-12 School Buildings-School of Arts & Sciences Laboratory
212-13 School Buildings-Girls Trade Annex Building
212-14 School Buildings-Ceramics Building
212-15 School Buildings-Eng'g Technology Workshop
212-16 School Buildings-High School Practical Arts
212-17 School Buildings-School of Management Technology 2
212-18 School Buildings-2 Storey Girl''s Trade Building
212-19 School Buildings-Automotive Tech. Laboratory Ext.
212-20 School Buildings-College of Science & Mathematics
212-21 School Buildings-College of Engineering bldg.
212-22 School Buildings-Temporary 6 Room Classroom bldg.
212-23 School Buildings-Temporary Furniture & Cabinet Making
212-24 School Buildings- College of Arts & Social Sciences Ext.
212-25 School Buildings-College of Science & Math. Ext.
212-26 School Buildings-Charcoal Kiln Shed of COE
212-27 School Buildings-Engineering Technology Complex
212-28 School Buildings- College of Education
212-29 School Buildings-College of Buisiness Administration Bldg.
212-30 School Buildings-PE
212-31 School Building-High School Building
212-32 School Building-High School Workshop
212-33 School Building-Nursing rooms
215 Other Structure
215-01 Other Structure
221 Office Equipment
221-01 Office Equipment
221-02 Office Equipment-Salvage Value of dropped assets waiting for disposal
221-03 Office Eqpt.-SV of Dropped OE(164)
222 Furniture & Fixtures
222-01 Furniture & Fixtures
222-02 Furniture & Fixtures-Salvage Value of Assets waiting for disposal
222-03 Furniture & Fixtures-SV of dropped F&F (164)
223 IT Equipment & Software
223-01 IT Equipment & Software
223-02 IT Equipment & Software-Donated items from (DOTC)
223-03 IT Equipment & Software-CHED(COE)
223-04 IT Equipment & Software-CHED(COD)
223-05 IT Equipment & Software-Salvage Value of dropped assets waiting for disposal
223-06 IT Eqpt. & Software-SV of dropped IT Eqpt&S (164)
224 Library Books
224-01 Library Books-Books
224-02 Library Books-Video Tapes
224-03 Library Books-Salvage Value of dropped assets waiting for disposal
226 Machineries
226-01 Machineries
226-02 Machineries-Salvage Value of dropped assets waiting for disposal
229 Communication Equipment
229-01 Communication Equipment
229-02 Communication Equipment-Salvage value of dropped assets waiting for disposal
230 Construction & Heavy Equipmt
230-01 Construction & Heavy Equipmt
231 Fire Fighting Equip. & Accessories
231-01 Fire Fighting Equip. & Accessories
231-02 Fire Fighting Equipt. & Accessories-Salvage Value of Dropped Assets Waiting for Disposal
233 Medical, Dental & Lab. Equipt.
233-01 Medical, Dental & Lab. Equipt.
233-02 Medical, Dental & Lab. Equipt.-Salvage value of dropped assets waiting for disposl
234 Military and Police Equipment
234-01 Military and Police Equipment
234-02 Military and Police Equipment-Salvage Value of dropped assets waiting for disposal
235 Sports Equipment
235-01 Sports Equipment
235-02 Sports Equipment-Salvage Value of dropped assets waiting for disposal
236 Technical & Scientific Equipment
236-01 Technical & Scientific Equipment
236-02 Technical & Scientific Equipment-Donated Items
236-03 Tech. & Scientific Equipment-Salvage value of dropped assets waiting for disposal
240 Other Machineries and Equipment
240-01 Other Machineries and Equipment
240-02 Other Machineries & Equipment-Salvage Value of dropped assets waiting for disposal
241 Motor Vehicles
241-01 Motor Vehicles
241-02 Salvage Value of dropped assets waiting for disposal
248 Other Transportation Equipment
248-01 Other Transportation Equipment
250 Other Property, Plant & Equipment
250-01 Other Property, Plant & Equipment
250-02 Other PPE-Ordnance
250-03 Other PPE-Salvage value of dropped assets waiting for disposal
250-04 Other Eqpt.-SV of OtherE(164)
254 Artesian Wells, Pumping Station & Condults
254-01 Artesian Wells, Pumping Station & Condults
264 Construction in Progress
264-01 Construction in Progress
264-02 Construction in Progress-Chem. Annex
264-03 Construction in Progress-Eng. Tech.
264-04 Construction in Progress-Dormitory
264-05 Construction in Progress-CBA
264-06 Construction in Progress-Business Center
264-07 Construction in Progress-PE
264-08 Construction in Progress-Bamboo Tech. Res. Center
264-09 Construction in Progress-Guidance office
264-10 Construction in Progress-Multi-Purpose Training Center
264-11 Construction in Progress-Bamboo Tech. Extn.
264-12 Construction in Progress-Canteen Extn.
264-13 Construction in Progress-Covered walk,Admin.blg.
264-14 Construction in Progress-Miniature
264-15 Construction in Progress-IDS Multi Purpose Hall
264-16 Construction in Progress-Comfort room & ceiling at CASS roof top
264-17 Construction in Progress-Information Communication and Technology Center
264-18 Construction in Progress-Materials Recovery Facility
264-19 Construction in Progress-Executive House
264-20 Construction in Progress-Nursing Classroom
264-21 Construction in Progress-Warehouse
264-22 Construction in Progress-Volleyball Court
264-23 Construction in Progress-SET Roofing
264-24 Construction in Progress-CASS Library Extension
264-25 Construction in Process-SPMD Warehouse
264-26 Construction in Progress- Guardhouse at the exit
264-27 Construction in Progress-DPWH Project (IPAD)
264-28 Construction in Progress-4 Storey Academic Bldg.
264-29 Construction in Progress-SET 4-a (Automotive, RAC & MET Bldg)
264-30 Construction in Progress-Girl''s Trade Building
264-31 Construction of PPD Painting Workshop & Storage
264-32 Construction of AUET/MET/RAC Building
264-33 Construction in Progress - CBA Extension
264-34 Construction in Progress - PPD Building
264-35 Construction in Progress - CSM Trash Storage House
264-36 Contruction in Progress-CBA Faculty and Staff Lounge
264-37 Construction in Progress-SID Office (formerly SOPREX)
264-38 Construction in Progress-New CASS Building
264-39 Construction in Progress-Replica of Lanao Technical School (Old Admin Bldg)
264-40 Construction in Progress-SGS Dorm Canteen
264-41 Construction in Progress-COE Annex
264-42 Construction in Progress-Admin Building Expansion
264-43 Construction in Progress-CSM Research Building
264-44 Construction in Progress-Multi-Species Fish Hatchery
264-45 Construction in Progress-Hinaplanon MRF Building
284 Items in Transit
284-01 Items in Transit
284-02 Items in Transit-Office Equipment
284-03 Items in Transit-Furnitures & Fixtures
284-04 Items in Transit-IT Eqpt.
284-05 Items in Transit-Books
284-06 Items in Transit-Com. Eqpt.
284-07 Items in Transit-Tech. & Scientific Eqpt.
284-08 Items in Transit-Other Eqpt.
284-09 Items in Transit-Artesian Wells, Pumping Station & Conduits
290 Other Assets
290-01 Other Assets
290-02 Other Assets - E-Books
301 Allowance for Doubtful Accounts
301-01 Allowance for Doubtful Accounts
302 Accumulated Depreciation-Land Improvements
302-01 Accumulated Depreciation-Land Improvements
305 Accumulated Dep.-Electrification, power & energy structures
305-01 Accumulated Dep.-Electrification, power & energy structures
311 Accumulated Depreciation-Office Buildings
311-01 Accumulated Depreciation-Office Buildings
311-02 Accumulated Depreciation-Admin Building
311-03 Accumulated Depreciation-ROTC,PPD Building
311-04 Accumulated Depreciation-Three Storey Library Building
311-05 Accumulated Depreciation-Security Office
311-06 Accumulated Depreciation-Supply Office(Old)
311-07 Accumulated Depreciation-Institute Clinic
311-08 Accumulated Depreciation-Multi Purpose Gym.
311-09 Accumulated Depreciation-MSU-IIT Guardhouse
311-10 Accumulated Depreciation-MILO Building
311-11 Accumulated Depreciation-Board Room
311-12 Accumulated Depreciation-GSIS Condominium Building
311-13 Accumulated Depreciation-Executive House
311-14 Accumulated Depreciation-Bamboo Tech. Research Bldg.
312 Accumulated Depreciation-School Buildings
312-01 Accumulated Depreciation-School Buildings
312-02 Accumulated Depreciation-HS Faculty Room
312-03 Accumulated Depreciation-IIT Electronics Research Center
312-04 Accumulated Depreciation-SET Bldg (Old Admin Bldg)
312-05 Accumulated Depreciation-School of Mgnt. Tech. Bldg.
312-06 Accumulated Depreciation-Ceramics Laboratory
312-07 Accumulated Depreciation-Old CASS Bldg.
312-08 Accumulated Depreciation-HS Laboratory
312-09 Accumulated Depreciation-HS Complex
312-10 Accumulated Depreciation-CASS Laboratory
312-11 Accumulated Depreciation-Girl''s Trade Building
312-12 Accumulated Depreciation-Ceramics Bldg.
312-13 Accumulated Depreciation-SET Building OLD
312-14 Accumulated Depreciation-HS Practical Arts Bldg.
312-15 Accumulated Depreciation-SMT 2
312-16 Accumulated Depreciation-2 Storey Girl''s Trade Bldg.
312-17 Accumulated Depreciation-Automotive Tech Lab
312-18 Accumulated Depreciation-CSM Building
312-19 Accumulated Depreciation-COE- Building
312-20 Accumulated Depreciation-Temporary 6 Rooms Classroom Bldg.
312-21 Accumulated Depreciation-Temp. Furniture and Cabinet Making Bldg.
312-22 Accumulated Depreciation-CASS Extension
312-23 Accumulated Depreciation-CSM Extension
312-24 Accumulated Depreciation-Charcoal Kiln Shed of COE Bldg.
312-25 Accumulated Depreciation-HS Bldg
312-26 Accumulated Depreciation-HS Workshop Bldg.
321 Accumulated Depreciation-Office Equipment
321-01 Accumulated Depreciation-Office Equipment
322 Accumulated Depreciation-Furniture & Fixtures
322-01 Accumulated Depreciation-Furniture & Fixtures
323 Accumulated Depreciation-IT Equipment
323-01 Accumulated Depreciation-IT Equipment
324 Accumulated Depreciation-Library Books
324-01 Accumulated Depreciation-Library Books
326 Accumulated Depreciation-Machineries
326-01 Accumulated Depreciation-Machineries
329 Accumulated Depreciation-Com.Equipt.
329-01 Accumulated Depreciation-Com.Equipt.
331 Accumulated Depreciation-Fire Fighting Equipt.
331-01 Accumulated Depreciation-Fire Fighting Equipt.
333 Accumulated Depreciation-Medical, Dental & Lab. Equipt.
333-01 Accumulated Depreciation-Medical, Dental & Lab. Equipt.
334 Accumulated Depreciation-Military & Police Equipt.
334-01 Accumulated Depreciation-Military & Police Equipt.
335 Accumulated Depreciation-Sports Equipment
335-01 Accumulated Depreciation-Sports Equipment
336 Accumulated Depreciation-Tech. & Scientific Equipt.
336-01 Accumulated Depreciation-Tech. & Scientific Equipt.
340 Accumulated Depreciation-Other Machineries & Equipt.
340-01 Accumulated Depreciation-Other Machineries & Equipt.
341 Accumulated Depreciation-Motor Vehicles.
341-01 Accumulated Depreciation-Motor Vehicles.
348 Accumulated Depreciation-Other Transportation Equipment
348-01 Accumulated Depreciation-Other Transportation Equipment
350 Accumulated Depreciation-Other PPE
350-01 Accumulated Depreciation-Other PPE
354 Accumulated Depreciation-Artesian Well, Pumping Statn.
354-01 Accumulated Depreciation-Artesian Well, Pumping Statn.
401 Accounts Payable
401-01 Accounts Payable
401-02 Accounts Payable-Work-In-Process Inventory
401-03 Accounts Payable-Office Supplies Inventory
401-04 Accounts Payable-Land Improvment
401-05 Accounts Payable-Office Equipment
401-06 Accounts Payable-Furnitures & Fixtures
401-07 Accounts Payable-IT Eqpt. & Software
401-08 Accounts Payable-Library Books
401-09 Accounts Payable-Communication Eqpt.
401-10 Accounts Payable-Fire Fighting Eqpt.
401-11 Accounts Payable-Medical,Dental & Lab. Eqpt.
401-12 Accounts Payable-Technical & Scientific Equipment
401-13 Accounts Payable-Other PPE
401-14 Accounts Payable-Construction in Progress
401-15 Accounts Payable-Items in Transit
401-16 Accounts Payable-Traveling Expenses-local
401-17 Accounts Payable-Office Supplies Expences
401-18 Accounts Payable-Medical Dental & Lab. supplies Expenses
401-19 Accounts Payable-Janitorial Services
401-20 Accounts Payable-Repairs & Maint.-School Bldg.
401-21 Accounts Payable-Repairs & Maint.IT Eqpt.& Soft.
401-22 Accounts Payable-Repairs & Maint.-Motor Vehicles
401-23 Accounts Payable-Other maintenance & Operating Exp.
401-24 Accounts Payable-Stale Checks
403 Due to Officers and Employees
403-01 Due to Officers and Employees
403-02 Due to Officers and Employees-Stale Checks
411 Due to National Treasury
411-01 Due to National Treasury
411-02 Due to Natrional Treasury-Refund of financial grants
411-03 Due to National Treasury - Refund of Hazard Pay
411-04 Due to National Treasury - Appealed Disallowances
412 Due to BIR
412-01 Due to BIR
412-02 Due to BIR Withholding Tax Payables
412-03 Due to BIR-VAT, 5% & 3%
412-04 Due to BIR-Tax deficiency
412-05 Due to BIR-VAT, 2% & 1%
413 Due to GSIS
413-01 Due to GSIS
413-02 Due to GSIS-Life and Retirement Insurance Premiums
413-03 Due to GSIS-UOLI Premiums
413-04 Due to GSIS-Salary Loan Installments
413-05 Due to GSIS Policy Loan Installments
413-06 Due to GSIS-UOLI Installments
413-07 Due to GSIS-Real Estate Loan Installments
413-08 Due to GSIS-Emergency Loan
413-09 Due to GSIS-SOS Loan
413-10 Due to GSIS-CEAP
413-11 Due to GSIS-HIP
413-12 Due to GSIS Petron Share of Stocks
413-13 Due to GSIS-PLP Pre Need Plan
413-14 Due to GSIS-PLP EDU-Child
413-15 Due to GSIS- Fly PAL
413-16 Due to GSIS-Employees compensation
413-17 Due to GSIS-Cash Advance(ECARD)
413-18 Due to GSIS-Consolidated Loan
413-19 Due to GSIS - UMID Cash Advance
413-20 Due to GSIS-Educational Assistance Loan (EAL)
414 Due to Pag-ibig
414-01 Due to Pag-ibig
414-02 Due to Pag-ibig-Contribution
414-03 Due to Pag-ibig-MPL Installments
414-04 Due to Pag-ibig- Housing/Lot Loan Installments
414-05 Due to Pag-ibig - Modified Pag-ibig II (MP2RF)
414-06 Due to Pag-ibig - Calamity Loan Installment
415 Due to PHILHEALTH
415-01 Due to PHILHEALTH
416 Due to Other NGAs
416-01 Due to Other NGAs
416-02 Due to Other NGAs-DA/BFAR
416-03 Due to Other NGAs-CHED Interest Earned
416-04 Due to Other NGAs-CHED MAEP CA Outside Substitute
416-05 Due to Other NGAs-CA# 5582-820-2-DBP
416-06 Due to Other NGAs-DOST Master of Engineering CA# 0792
416-07 Due to Other NGAs-National Computer Center
416-08 Due to Other NGAs-CA# 0459 Various
416-09 Due to Other NGAs-College of Medicine
416-10 Due to Other NGAs-DOST-Interest Earned
416-100 Due to Other NGAs-DAP Fund Interest Income
416-101 Due to Other NGAs-NorMin CoHRD c/o Dr. Bracamonte
416-102 Due to Other NGAs-DOST-GIA Phil. LiDAR2
416-103 Due to Other NGAs-DOST-GIA Phil. LiDAR1
416-104 Due to Other NGAs-UNESCO c/o Prof. E. Metillo
416-11 Due to Other NGAs-DOST PCASTRD-IDP
416-12 Due to Other NGAs-DOST-S&T Data Base Project
416-13 Due to Other NGAs-DOST-LRC
416-14 Due to Other NGAs-DOST-PCASTRD Institutional Bldg. Fund
416-15 Due to Other NGAs-DOST-TAPI Bamboo Tech.
416-16 Due to Other NGAs-DOST-SEI
416-17 Due to Other NGAs-DOST-TAPI
416-18 Due to Other NGAs-DOST-R&D Symposium
416-19 Due to Other NGAs-DOST-PCASTRD-ATD
416-20 Due to Other NGAs-Interest Earned
416-21 Due to Other NGAs-PCASTRD-NLP
416-22 Due to Other NGAs-PCASTRD- TDDSS
416-23 Due to Other NGAs-DOST Phil. Council For Health Research & Dev.
416-24 Due to Other NGAs-PCASTRD HRIDD Chem
416-25 Due to Other NGAs-DOST PCASTRD HRIDD- COE
416-26 Due to Other NGAs-DOST PCASTRD HRIDD-Physics
416-27 Due to Other NGAs-DOST ERDT-Scholarship
416-28 Due to Other NGAs-DOST PCARRD-FITS
416-29 Due to Other NGAs-DOST PCASTRD-Visiting Prof. Prog./Dr. Garces
416-30 Due to Other NGAs-DOST's thesis grant -R.Candidato
416-31 Due to Other NGAs-DOST Research Grant-N. Anacleto
416-32 Due to other NGAs-DOST Research Grant-F.Teves
416-33 Due to Other NGAs-SGV
416-34 Due to Other NGAs-NSDB-NSTA
416-35 Due to Other NGAs-DOST Expert Pool CA# 0763
416-36 Due to Other NGAs-NCCA(Nat''l Commission for Culture & Arts) IPAG
416-37 Due to Other NGAS-CHED Congressional Scholarship
416-38 Due to Other NGAs-POSITIVE(Phil. Open Source Initiative)
416-39 Due to Other NGAs-TADMAN, AITAFI, MSUAA
416-40 Due to Other NGAs-Commission Research
416-41 Due to Other NGAs-Value Engineering
416-42 Due to other NGAs-Commission on Info. & Communication Tech.
416-43 Due to Other NGAs-UP Diliman EEE
416-44 Due to Other NGAs-CHED COE CA# 0322-1080-10
416-45 Due to Other NGAs-CHED MAEP
416-46 Due to Other NGAs-CHED-COD
416-47 Due to Other NGAs-CHED-ZRC
416-48 Due to Other NGAs-CHED-ZRC-Bangsamoro
416-49 Due to Other NGAs-CHED-ZRC,Comprehensive Cost Analysis
416-50 Due to Other NGAs-CHED ZRC Dr R. Paluga
416-51 Due to Other NGAs-CHED ZRC Dr. N. Gaquing
416-52 Due to Other NGAs-CHED ZRC Dr R. Eballe
416-53 Due to Other NGAs-CHED ZRC Dr. S. Canoy
416-54 Due to Other NGAs-CHED ZRC Dr M. Carmona
416-55 Due to Other NGAs-CHED ZRC Dr F. Teves
416-56 Due to Other NGAs-CHED ZRC E. Quiao
416-57 Due to Other NGAs-CHED IT
416-58 Due to Other NGAs-CHED Scholars
416-59 Due to Other NGAs-CHED-STUFAP Loan
416-60 Due to other NGAs-CHED-FDP CA#322-1080-10
416-61 Due to Other NGAs-CHED-HEI Research Program Award
416-62 Due to Other NGAs-CHED-HEDF-RUCSR-CC-Pilot Trainig in Software Dev.
416-63 Due to Other NGAs-CHED Substitute Fund
416-64 Due to Other NGAs-CHED-FDP-Admin Cost
416-65 Due to Other NGAs-CHED-S A F E Scholarship
416-66 Due to Other NGAs-CHED-S A F E Loan
416-67 Due to Other NGAs-Phil. Rice Research Institute
416-68 Due to Other NGAs-Phil.Rice -Characterization of Morphological Diversity
416-69 Due to Other NGAs-Phil.Rice -Geometric Morphometric Analysis of Population
416-70 Due to Other NGAs-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice Complex
416-71 Due to Other NGAs-Financial Assistance for completion of Call center
416-72 Due to Other NGAs-DepEd ATEP (Accelarated Teacher Education Program)
416-73 Due to Other NGAs-DPWH Project (IPAD) International Peace and Development
416-74 Due to Other NGAs-DED-IPDM
416-75 Due to Other NGAs-CHED Biodiversity Research Project
416-76 Due to Other NGAs - UPERDFI
416-77 Due to Other NGAs-CHED-Res. Project of Dr. Uy and Dr. Rivera
416-78 Due to Other NGAs-DOST-MSU-IIT-TBI (Technology Business Incubation Facility)
416-79 Due to Other NGAs-DOST-PCASTRD (Eye C Program)
416-80 Due to Other NGAs-OPAPP-IPDM
416-81 Due to Other NGAs-DOST-PCIEERD -Dr. Ryan Balili
416-82 Due to Other NGAs-DOH Research Grant-F.Teves
416-83 Due to Other NGAs - AIM-BLMP
416-84 Due to Other NGAs-BFAR Mangrove c/o A. Responte
416-85 Due to Other NGAs-DOST-PCHRD c/o Dr. Mylene Uy
416-86 Due to Other NGAs-DOST-ASTHRDP
416-87 Due to Other NGAs-DOST-PCIEERD-Itao
416-88 Due to Other NGAs-DOST-PCIEERD-Anacleto
416-89 Due to Other NGAs-CHED DAP Funds 2012
416-90 Due to Other NGAs-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan
416-91 Due to Other NGAs-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves
416-92 Due to Other NGAs-NRCP Research Project-Prof. Bracamonte
416-93 Due to Other NGAs-CHED Research Grant -c/o Dr. Olga Nueza
416-94 Due to Other NGAs-WorldFish AAS
416-95 Due to Other NGAs-Project Climate Twin Phoenix
416-96 Due to Other NGAs-Commission on Audit
416-97 Due to Other NGAs-DOST PCHRD c/o Stephen Fajardo
416-98 Due to Other NGAs-DOST PCHRD c/o Alita Roxas
416-99 Due to Other NGAs-DOST PCHRD c/o Lady Marapao
417 Due to Other GOCCs-NHMFC(National Home & Mortgage Fund)
417-01 Due to Other GOCCs-NHMFC(National Home & Mortgage Fund)
424 Due To Other Funds
424-01 Due To Other Funds
424-02 Due to Other Funds - Liquidated Damages
424-03 Due to Other Funds - Medical Disallowance
424-04 Due to Other Funds - BAC Honoraria Disallowance
424-05 Due to Other Funds - Income from Fines and Penalties
426 Guaranty Deposit Payable
426-01 Guaranty Deposit Payable
439 Other Payables
439-01 Other Payables
439-02 Other Payables-PPSTA Death aide Contribution
439-03 Other Payables-PAVE Death Aide
439-04 Other Payables-PLP
439-05 Other Payables-Provident Fund
439-06 Other Payables-Philam Life Insurance
439-07 Other Payables-FISLA Salary Loan
439-08 Other Payables-Travelers Life
439-09 Other Payables-Insular Life Insurance
439-10 Other Payables-BMM Grantees
439-11 Other Payables-SMC
439-12 Other Payables-IBAA
439-13 Other Payables-Oro Marketing
439-14 Other Payables-EICI
439-15 Other Payables-PMP
439-16 Other Payables-Canteen CA# 0699
439-17 Other Payables-Canteen CA# 4502-00854-8/ CA# 4501-001647
439-18 Other Payables-MEGEA
439-19 Other Payables-Students Loan Fund
439-20 Other Payables-AMSLA
439-21 Other Payables-Ceramics
439-22 Other Payables-Adlaon refund
439-23 Other Payables-FSC
439-24 Other Payables-Gymnasium
439-25 Other Payables-Guidance Testing Fee CA# 0503
439-26 Other Payables-ALIMONY
439-27 Other Payables-PAEC
439-28 Other Payables-Apollo/Novela
439-29 Other Payables-Book Center
439-30 Other Payables-Students Gov't CA# 0425
439-31 Other Payables-Students Publication CA# 0426
439-32 Other Payables-Students Publication CA# 322-1090-24
439-33 Other Payables-ANTEU
439-34 Other Payables-MSU SASE
439-35 Other Payables-AGRI Business CA# 0460
439-36 Other Payables-AITA
439-37 Other Payables-FASSET
439-38 Other Payables-Contractors Deposit
439-39 Other Payables-MCR Concrete Roofing
439-40 Other Payables-AMME
439-41 Other Payables-Bamboo Craft CA# 0687
439-42 Other Payables-SELF CA# 232-10493
439-43 Other Payables-Rural Bank of Initao
439-44 Other Payables-CED CA# 10518-5
439-45 Other Payables-PNB
439-46 Other Payables-CA # 0787
439-47 Other Payables-IIT Income CA# 0322-1084-78
439-48 Other Payables-MILO
439-49 Other Payables-Student Fee
439-50 Other Payables-Research Collaboration Fund
439-51 Other Payables-DOST Fee
439-52 Other Payables-RBK Loan
439-53 Other Payables-PHINMA
439-54 Other Payables-CHED Cotabato
439-55 Other Payables-Lexmark
439-56 Other Payables - SGS and Other Undergrad Thesis Proposal and Dissertation
439-57 Other Payables-Bidders fee
439-58 Other Payables-Coco Foundation Scholarship/CIBAC
439-59 Other payables-ICTC-IGP
439-60 Other Payables-World Links - CED
439-61 Other Payables-Donation fr. Engr.J. Bacolod Jr for Prof.Chair
439-62 Other Payables-Donation fr.Shell (STEP)or Prof.chair
439-63 Other Payables-MICEL PGS-TSF
439-64 Other Payables-BAR
439-65 Other Payables - CSM Thesis Proposal and Dissertation
439-66 Other Payables - Nursing Thesis Proposal and Dissertation
439-67 Other Payables - BERS-CED
439-68 Other Payables - Land Bank Salary Loan
439-69 Other Payables - CHED Admin Cost
439-70 Other Payables - Mariwasa Siam Ceramics (Scholarship)
439-71 Other Payables - ICCF Computing Fair
439-72 Other Payales - UNESCO ICT Project
439-73 Other Payables-CED 2010 Outstanding Ext. Award-HEI
439-74 Other Payables - ABAMIN
439-75 Other Payables-Orange & Bronze Scholarship
439-76 Other Payables-NSTP Funds
439-77 Other Payables-IDS Augmentation Fee
439-78 Other Payables-JV Ejercito Scholarship
439-79 Other Payables-GMA Scholarship
439-80 Other Payables-ACT TEACHER Partylist Scholarship
439-81 Other Payables-ILPI Funds
439-82 Intellectual Property Commercialization (IPC)
439-83 Other Payables-Taganito HPAL Nickel Corporation
439-84 Other Payables-Metrobank Access II Foundation
439-85 Other Payables-Legal Interest c/o Legal Office
439-86 Other Payables-TADMAN Fund
455 Other Deferred Credits
455-01 Other Deferred Credits
501 Government Equity
501-01 Government Equity
512 Income & Expense Summary
512-01 Income & Expense Summary
513 Retained Operating Surplus
513-01 Retained Operating Surplus
605 Permit Fees
605-01 Permit Fees
606 Registration Fees
606-01 Registration Fees
612 Athletic and Cultural Fees
612-01 Athletic and Cultural Fees
613 Clearance and Certification Fee
613-01 Clearance and Certification Fee
614 Comprehensive Examination Fee
614-01 Comprehensive Examination Fee
615 Diploma & Graduation Fees
615-01 Diploma, Diploma Jacket and Other Graduation Fees
615-02 Application for Graduation Fees
618 Library Fees/ Bar Code/Borrower''s Card
618-01 Library Fees/ Bar Code/Borrower''s Card
619 Medical, Dental & Laboratory Fees
619-01 Medical, Dental & Laboratory Fees
619-02 Medical/Dental Fee
619-03 Laboratory Fees
619-04 Facilities Fees
619-05 Medical Dental & Laboratory fees-Specialized Lab. fee
619-06 R L E Fee
621 Processing Fee
621-01 Processing Fee
621-02 Processing Fee-Registrar's Mailing and Handling Charges
622 Seminar/Training Fees
622-01 Seminar/Training Fees
622-02 CISCO Training Fees
624 Transcript of Records Fees
624-01 Transcript of Records Fees
628 Other Service Income
628-01 Other Service Income
628-02 Other Service Income-Computer Lab Fees
628-03 Other Service Income-Research & Instruction Related Fee
628-04 Other Service Income-PPD-Motorpool
628-05 Other Service Income-(Remuneration)
628-06 Other Service Income-Software installation
628-07 Other Service Income-(Student Fees)
628-08 Other Service Income-ID Fees/ID Processing/ID Validation
628-09 Other Service Income-(Evaluation Fee, Examination Fees, Load Revision, etc.)
628-10 Other Service Income-MICEL Income
628-11 Other Service Income-MICEL Tuition
628-12 Other Service Income-Job Enabling English Prof.Training Fee
628-13 Other Service Income-Guidance fee
628-14 Other Service Income-Misc. (CHED)
628-15 Other Service Income-(TADMAN)
628-16 Other Service Income-Value Engineering
628-17 Other Service Income-Technology fee
628-18 Other Service Income-Internet Fees
628-19 Other Service Income-Foreign Student Fee
629 Fines and Penalties-Service Income
629-01 Fines and Penalties-Service Income
632 Income from Canteen Operations
632-01 Income from Canteen Operations
642 Rental Income
642-01 Rental Income
642-02 Rental of Caps, Gowns, Books, and Equipment
642-03 Rental of Building, Tennis Court, Spaces, and Facilities
642-04 Rent Income-Hostel Room Rental
642-05 Audio Visual - Sound System Rental
642-06 Rental Income - IDS Canteen/CBA Business Center
642-07 Rent Income-School Bus
642-08 Rental Income - SGS Dormitory
643 Sales Revenue
643-01 Sales Revenue
643-05 Sales Revenue-Books
643-02 Sales Revenue-Bamboo Craft
643-03 Sales Revenue-Ceramics Product
643-04 Sales Revenue-ICTC Sales
644 Tuition Fees
644-01 Tuition Fees
648 Other Business Income
648-01 Other Business Income
648-02 Other Business Income-Internet Fees
648-03 Other Business Income-Nat''l Computer Center (NCC)
648-04 Other Business Income-Computer Lab.
648-05 Other Business Income-Oracle
648-06 Other Business Income - Computer Services
648-07 Other Business Income-Equipment Rental
648-08 Other Business Income-ID Processing(ICTC)
648-09 Other Business Income-CHED Lab Services(ICTC)
651 Subsidy Income from National Government
651-01 Subsidy Income from National Government
662 Income fr. Grants & Donations
662-01 Income fr. Grants & Donations
664 Interest Income
664-01 Interest Income
666 Sale of Confiscated/Abandoned/Seized Goods and Properties
666-01 Sale of Confiscated/Abandoned/Seized Goods and Properties
678 Miscellaneous Income
678-01 Miscellaneous Income
678-02 Miscellaneous Income-Cash Advance from Intel
678-03 Miscellaneous Income-Hinaplanon lot
678-04 Miscellaneous Income - Light, Power and Water
678-05 Miscellaneous Income -Other Income
678-06 Miscellaneous Income-E-Procurement Training
678-07 Miscellaneous Income - LET Review
678-08 Miscellaneous Income-Wellness Program
679 Other Fines and Penalties
679-01 Other Fines and Penalties
682 Gain/ Loss On Sale of Disposed Assets
682-01 Gain/ Loss On Sale of Disposed Assets
684 Prior Years' Adjustments
684-01 Prior Years' Adjustments
687 Payment for lost equipt., books, others
687-01 Payment for lost equipt., books, others
701 Salaries and Wages-Regular
701-01 Salaries and Wages-Regular
701-02 Salary Differential
701-03 Monetization
701-04 Salary Differential 2nd Tranche
701-05 Salary Differential 3rd Tranche
703 Salaries and Wages-Part Time
703-01 Salaries and Wages-Part Time
703-02 Salaries and Wages-Student Labor
704 Salaries and Wages-Substitute
704-01 Salaries and Wages-Substitute
705 Salaries and Wages-Casual
705-01 Salaries and Wages-Casual
706 Salaries and Wages-Contractual
706-01 Salaries and Wages-Contractual
711 PERA-Personnel Economic Relief Allowance
711-01 PERA-Personnel Economic Relief Allowance
711-02 PERA-Personnel Economic Relief Allowance (Casual/Contractual)
712 ADCOM-Additional Compensation
712-01 ADCOM-Additional Compensation
713 Representation Allowance(RA)
713-01 Representation Allowance(RA)
714 Transportation Allowance(TA)
714-01 Transportation Allowance(TA)
715 Clothing/Uniform Allowance
715-01 Clothing/Uniform Allowance
715-02 Clothing/Uniform Allowance (Casual)
715-03 Clothing/Uniform Allowance (Contractual)
716 Subsistence, Laundry and Quarter Allowance
716-01 Subsistence, Laundry and Quarter Allowance
716-02 Subsistence, Laundry and Quarter Allowance (Casual)
717 Productivity Incentive Benefit
717-01 Productivity Incentive Benefit
717-02 Productivity Enhancement Pay
719 Other Bonuses & Allowances
719-01 Other Bonuses & Allowances
720 Honoraria
720-01 Honoraria
721 Hazard Pay
721-01 Hazard Pay
722 Longetivity Pay
722-01 Longetivity Pay
723 Overtime & Night Pay
723-01 Overtime & Night Pay
724 Cash Gift
724-01 Cash Gift
724-02 Cash Gift - Casual
724-03 Cash Gift - Contractual
725 Year End Bonus
725-01 Year End Bonus
725-02 Year End Bonus - Casual
725-03 Year End Bonus - Contractual
731 Life & Retirement Insurance Contributions
731-01 Life & Retirement Insurance Contributions
731-02 Life & Retirement Insurance Contributions (Casual)
731-03 Life & Retirement Insurance Contributions (Contractual)
732 PAG-IBIG Contribution
732-01 PAG-IBIG Contribution
732-02 PAG-IBIG Contribution (Casual)
732-03 PAG-IBIG Contribution (Contractual)
733 PHILHEALTH Contribution
733-01 PHILHEALTH Contribution
733-02 PHILHEALTH Contribution (Casual)
733-03 PHILHEALTH Contribution (Contractual)
734 ECC Contribution
734-01 ECC Contribution
734-02 ECC Contribution (Casual)
734-03 ECC Contribution (Contractual)
740 Retirement Benefit-Civilian
740-01 Retirement Benefit-Civilian
742 Terminal Leave Benefits
742-01 Terminal Leave Benefits
749 Other Personnel Benefits
749-01 Other Personnel Benefits
749-02 Other Personnel Benefits-Faculty Stipend
749-03 Other Personnel Benefits-Thesis Advising
749-04 Other Personnel Benefits-Loyalty
749-05 Other Personnel Benefits-Annual CNA Incentive
749-06 Other Personnel Benefits-Monetization
749-07 Other Personnel Benefits-Medical Allowance
749-08 Other Personnel Benefits-Productivity Incentive Bonus
749-09 Other Personnel Benefits-Provident Fund
749-10 Other Personnel Benefits-Anniversary Bonus
749-11 Other Personnel Benefits-Hazard Pay
749-12 Other Personnel Benefits-IGP Incentive
749-13 Other Personnel Benefits-Productivity Enhancement Incentive(5K)
749-15 Other Personnel Benefits-Productivity Enhancement Incentive 5K (Contractual)
749-16 Other Personnel Benefits-Productivity Enhancement Incentive 5K (Casual)
751 Traveling Expenses-Local
751-01 Traveling Expenses-Local
752 Traveling Expenses-Foreign
752-01 Traveling Expenses-Foreign
753 Training Expenses
753-01 Training Expenses
754 Scholarship Expenses
754-01 Scholarship Expenses
754-02 Scholarship Expenses (ESGP-PA)
755 Office Supplies Expenses
755-01 Office Supplies Expenses
756 Accountable Forms Expenses
756-01 Accountable Forms Expenses
758 Food Supplies Expense
758-01 Food Supplies Expense
759 Drugs and Medicines Expenses
759-01 Drugs and Medicines Expenses
760 Medical, Dental, & Lab.Supplies Expense
760-01 Medical, Dental, & Lab.Supplies Expense
760-02 Medical, Dental, & Lab.Supplies Expense-Clinic
760-03 Laboratory Supplies Expense-Academic
761 Gasoline, Oil & Lubricant Expenses
761-01 Gasoline, Oil & Lubricant Expenses
763 Textbooks and Instructional Materials Supplies
763-01 Textbooks and Instructional Materials Supplies
764 Military and Police Supplies
764-01 Military and Police Supplies
765 Other Supplies Expenses
765-01 Other Supplies Expenses
766 Water Expenses
766-01 Water Expenses
767 Electricity Expenses
767-01 Electricity Expenses
768 Cooking Gas Expenses
768-01 Cooking Gas Expenses
771 Postage and Deliveries
771-01 Postage and Deliveries
772 Telephone Expenses-Landline
772-01 Telephone Expenses-Landline
773 Telephone Expenses (Mobile)
773-01 Telephone Expenses (Mobile)
774 Internet Expenses
774-01 Internet Expenses
775 Cable, Satelite,Telegraph & Radio Expenses
775-01 Cable, Satelite,Telegraph & Radio Expenses
778 Membership Dues & Contribution to Organization
778-01 Membership Dues & Contribution to Organization
779 Awards and Indemnites
779-01 Awards and Indemnites
780 Advertising Expenses
780-01 Advertising Expenses
781 Printing & Binding Expenses
781-01 Printing & Binding Expenses
782 Rent Expenses
782-01 Rent Expenses
783 Representation Expenses
783-01 Representation Expenses
784 Transportation and Delivery Expenses
784-01 Transportation and Delivery Expenses
785 Storage Expenses
785-01 Storage Expenses
786 Subscription Expenses
786-01 Subscription Expenses
787 Survey Expense
787-01 Survey Expense
788 Rewards and Other Claims
788-01 Rewards and Other Claims
791 Legal Services
791-01 Legal Services
792 Auditing Services
792-01 Auditing Services
793 Consultancy Services
793-01 Consultancy Services
795 General Services
795-01 General Services
796 Janitorial Services
796-01 Janitorial Services
797 Security Services
797-01 Security Services
797-02 Security Services (Tanod)
799 Other Professional Services
799-01 Other Professional Services
799-02 Other Professional Services - Employees' Medical Examinations
799-03 Other Professional Fees-Graduate Program
802 Repairs & Maintenance- Land Improvements
802-01 Repairs & Maintenance- Land Improvements
805 Repairs & Maintenance- Electrification, Power a
805-01 Repairs & Maintenance- Electrification, Power and Water System
811 Repairs and Maintenance-Office Buildings
811-01 Repairs and Maintenance-Office Buildings
811-02 Repairs and Maintenance - Office Buildings
811-03 Repairs and Maintenance - Office Buildings Admin
811-04 Repairs and Maintenance - Office Buildings PPD
811-05 Repairs and Maintenance - Office Buildings Library
811-06 Repairs and Maintenance - Office Buildings Canteen/CBA Business Center
811-07 Repairs and Maintenance - Office Buildings Gymnasium
811-08 Repairs and Maintenance - Office Buildings IPAD
811-09 Repairs and Maintenance - Office Buildings HOSTEL
812 Repairs and Maintenance-School Buildings
812-01 Repairs and Maintenance-School Buildings
812-02 Repairs and Maintenance-School Buildings CSM
812-03 Repairs and Maintenance-School Buildings CASS
812-04 Repairs and Maintenance-School Buildings CED
812-05 Repairs and Maintenance-School Buildings CBAA
812-06 Repairs and Maintenance-School Buildings SCS
812-07 Repairs and Maintenance-School Buildings SET
812-08 Repairs and Maintenance-School Buildings SGS
812-09 Repairs and Maintenance-School Buildings CON
812-10 Repairs and Maintenance-School Buildings COE
812-11 Repairs and Maintenance-School Buildings ETC
815 Repairs and Maintenance-Other Structures
815-01 Repairs and Maintenance-Other Structures
821 Repairs and Maintenance-Office Equipments
821-01 Repairs and Maintenance-Office Equipments
822 Repairs and Maintenance-Furniture & Fixtures
822-01 Repairs and Maintenance-Furniture & Fixtures
823 Repairs and Maintenance-IT Equipments and Software
823-01 Repairs and Maintenance-IT Equipments and Software
829 Repairs & Maintenance-Communication Equipt.
829-01 Repairs & Maintenance-Communication Equipt.
831 Repairs and Maintenance Expense - Fire Fighting Equipment
831-01 Repairs and Maintenance Expense - Fire Fighting Equipment
833 Repairs & Maintenance-Medical, Dental & Lab. Eqpt.
833-01 Repairs & Maintenance-Medical, Dental & Lab. Eqpt.
834 Repairs & Maintenance-Military & Police Equipment
834-01 Repairs & Maintenance-Military & Police Equipment
835 Repairs & Maintenance-Sports Equipment
835-01 Repairs & Maintenance-Sports Equipment
836 Repairs and Maintenance-Technical & Scientific Equipment
836-01 Repairs and Maintenance-Technical & Scientific Equipment
840 Repairs and Maintenance-Other Machineries and Equipment
840-01 Repairs and Maintenance-Other Machineries and Equipment
841 Repairs and Maintenance-Motor Vehicle
841-01 Repairs and Maintenance-Motor Vehicle
848 Repairs & Maintenance-Other Transp.Equipmt.
848-01 Repairs & Maintenance-Other Transp.Equipmt.
850 Repairs & Maintenance-Other Property,Plant & Eqpmnt
850-01 Repairs & Maintenance-Other Property,Plant & Eqpmnt
854 Repairs and Maintenance-Artesian Wells, Reservoirs
854-01 Repairs and Maintenance-Artesian Wells, Reservoirs
877 Subsidy to other funds
877-01 Subsidy to other funds
878 Donations
878-01 Donations
883 Extraordinary Expenses
883-01 Extraordinary Expenses
884 Miscellaneous Expenses
884-01 Miscellaneous Expenses
886 Other Repairs and maintenance
886-01 Other Repairs and maintenance
891 Taxes, Duties & Licences
891-01 Taxes, Duties & Licences
892 Fidelity Bond Premiums
892-01 Fidelity Bond Premiums
893 Insurance Expenses
893-01 Insurance Expenses
901 Doubtful Accounts Expense
901-01 Doubtful Accounts Expense
902 Depreciation-Land Improvements
902-01 Depreciation-Land Improvements
905 Depreciation-Electrification,power & energy structures
905-01 Depreciation-Electrification,power & energy structures
911 Depreciation-Office Buildings
911-01 Depreciation-Office Buildings
912 Depreciation-School Buildings
912-01 Depreciation-School Buildings
915 Depreciation-Other Sructures
915-01 Depreciation-Other Sructures
921 Depreciation-Office Equipment
921-01 Depreciation-Office Equipment
922 Depreciation-Furniture & Fixtures
922-01 Depreciation-Furniture & Fixtures
923 Depreciation-ITEquipment
923-01 Depreciation-ITEquipment
924 Depreciation Expense-Library Books
924-01 Depreciation Expense-Library Books
926 Depreciation-Machineries
926-01 Depreciation-Machineries
929 Depreciation-Communication Equipment
929-01 Depreciation-Communication Equipment
931 Depreciation-Firefighting equipment and accessories
931-01 Depreciation-Firefighting equipment and accessories
933 Depreciation-Medical, Dental & Laboratory equipment
933-01 Depreciation-Medical, Dental & Laboratory equipment
934 Dep. Expense- Military & Police Eqpt
934-01 Dep. Expense- Military & Police Eqpt
935 Depreciation Expense-Sports Equipment
935-01 Depreciation Expense-Sports Equipment
936 Depreciation-Technical & Scientific Equipment
936-01 Depreciation-Technical & Scientific Equipment
940 Depreciation-Other Machineries and Equipment
940-01 Depreciation-Other Machineries and Equipment
941 Depreciation-Motor Vehicle
941-01 Depreciation-Motor Vehicle
948 Depreciation-Other Transportation Equipment
948-01 Depreciation-Other Transportation Equipment
950 Depreciation-Other Property, Plant and Equipment
950-01 Depreciation-Other Property, Plant and Equipment
951 Obsolescence-IT Software
951-01 Obsolescence-IT Software
962 Loss or Guaranty
962-01 Loss or Guaranty
969 Other Maintenance and Operating Expenses
969-01 Other Maintenance and Operating Expenses
969-02 Other MOOE-Graduation Expenses
969-03 Other MOOE-ROTC/CAT Tactical Inspection
969-04 Other MOOE-Employees/Students Athletic Expenses
969-05 Other MOOE-BOR Expenses
969-06 Other MOOE-Accreditation Expense
969-07 Other MOOE-Gate Pass/Sticker Printing
969-08 Other MOOE-GSIS Penalty/Interest
969-09 Other MOOE-Search for Chancellorship
969-10 Other MOOE-Expenses in filing of cases in court
969-11 Other MOOE-Reimbursements, etc.
969-12 Other MOOE-DOST TAPI
969-13 Other MOOE-Charter Day Expenses
969-14 Other MOOE-Palakasan
969-15 Other MOOE-Year End Activities
969-16 Other MOOE-Institute Inventory Management System
969-17 Other MOOE-Filing Fee
969-18 Other MOOE-Foundation Day Expenses
969-19 Other MOOE-Praise
969-20 Other MOOE-Gender and Development
969-21 Other MOOE-Cultural activities
971 Bank Charges
971-01 Bank Charges
979 Other Financial Charges
979-01 Other Financial Charges
LBP
LBP
Amanah
Amanah
LBP
LBP
LBP
LBP
LBP
LBP
LBP
LBP
) from CA# 0322-1088-77

g for Disposal
UACS Description
10000000 00 ASSETS
10100000 00 CASH AND CASH EQUIVALENTS
10101000 00 Cash on Hand
10101010 00 Cash - Collecting Officers 102-01
102-02
10101020 00 Petty Cash 104-01
10102000 00 Cash in Bank - Local Currency
10102020 00 Cash in Bank - Local Currency, Current Account
10102020 02 Cash in Bank - Local Currency, Current Account- Amanah Bank 111-05
10102020 16 Cash in Bank - Local Currency, Current Account- Development Bank of the Philippines (DBP) 111-37
10102020 24 Cash in Bank - Local Currency, Current Account- Land Bank of the Philippines ( LBP) 111-02
111-07
111-23
111-26
111-28
111-33
111-36
10102040 00 Cash in Bank - Local Currency, Time Deposits
10102040 01 Cash in Bank - Local Currency, Time Deposits- LBP 112-07
112-08
112-04
10102040 02 Cash in Bank - Local Currency, Time Deposits- DBP 112-02
112-03
112-09
112-10
10102040 03 Cash in Bank - Local Currency, Time Deposits- PVB 112-05
112-11
112-12
112-06
10104000 00 Treasury/Agency Cash Accounts
10104040 00 Cash - Modified Disbursement System (MDS), Regular 108-01
10104050 00 Cash - Modified Disbursement System (MDS), Special Account 108-02
10104060 00 Cash - Modified Disbursement System (MDS), Trust 108-03
10200000 00 INVESTMENTS
10203000 00 Financial Assets - Others
10203990 00 Other Investments 197-01
10300000 00 RECEIVABLES
10301000 00 Loans and Receivable Accounts
10301010 00 Accounts Receivable 121-01
121-02
121-03
121-04
121-05
121-06
121-07
121-08
121-09
121-10
121-11
121-12
121-13
121-14
121-15
121-16
10301011 00 Allowance for Impairment - Accounts Receivable 301-01
10301990 00 Loans Receivable - Others 126-01
126-02
10301991 00 Allowance for Impairment - Loans Receivable - Others NEW
10303000 00 Inter-Agency Receivables
10303010 00 Due from National Government Agencies 136-01
10303020 00 Due from Government-Owned and/or Controlled Corporations 137-01
10305000 00 Other Receivables
10305010 00 Receivables - Disallowances/Charges 146-01
146-02
146-03
10305020 00 Due from Officers and Employees 149-07
123-03
10305990 00 Other Receivables 144-01
149-01
149-02
149-03
149-04
149-05
149-06
10305091 00 Allowance for Impairment - Other Receivables new
10400000 00 INVENTORIES
10401000 00 Inventory Held for sale
10401010 00 Merchandise Inventory
10401010 99 Others 154-01
10403000 00 Inventory Held for Manufacturing
10403020 00 Work-In-Process Inventory 152-01
152-02
152-03
10404000 00 Inventory Held for Consumption
10404010 00 Office Supplies Inventory 155-01
155-02
155-03
155-04
10404020 00 Accountable Forms, Plates and Stickers Inventory 156-01
156-02
10404070 00 Medical, Dental and Laboratory Supplies Inventory 160-01
10404130 00 Construction Materials Inventory 168-01
10404990 00 Other Supplies and Materials Inventory 159-01
165-01
167-01
10500000 00 INVESTMENT PROPERTY
10501000 00 Land and Buildings
10501010 00 Investment Property, Land 201-01
201-02
201-03
201-04
201-05
201-06
201-07
201-08
201-09
201-10
10501011 00 Accumulated Impairment Losses - Investment Property, Land new
10501020 00 Investment Property, Buildings 211-15
211-18
211-19
211-20
211-21
211-22
10501021 00 Accumulated Depreciation - Investment Property, Buildings new
10501022 00 Accumulated Impairment Losses - Investment Property, Buildings new
10600000 00 PROPERTY, PLANT AND EQUIPMENT
10601000 00 Land
10601010 00 Land 201-01
201-02
201-03
201-04
201-05
201-06
201-07
201-08
201-09
201-10
10602000 00 Land Improvements
10602990 00 Other Land Improvements 202-01
202-02
202-03
202-04
202-05
202-06
202-07
202-08
202-09
202-10
202-11
202-12
202-13
202-14
202-15
202-16
202-17
202-18
202-19
202-20
202-21
202-22
202-23
202-24
10602991 00 Accumulated Depreciation - Other Land Improvements 302-01
10602992 00 Accumulated Impairment Losses - Other Land Improvements
10603000 00 Infrastructure Assets
10603040 00 Water Supply Systems 254-01
10603041 00 Accumulated Depreciation - Water Supply Systems 354-01
10603042 00 Accumulated Impairment Losses - Water Supply Systems
10603050 00 Power Supply Systems 205-01
10603051 00 Accumulated Depreciation - Power Supply Systems 305-01
10603052 00 Accumulated Impairment Losses - Power Supply Systems
10604000 00 Buildings and Other Structures
10604010 00 Buildings 211-01
211-02
211-03
211-04
211-05
211-06
211-07
211-08
211-09
211-10
211-11
211-12
211-13
211-14
211-15
211-16
211-17
211-18
211-19
211-20
211-21
211-22
10604011 00 Accumulated Depreciation - Buildings 311-01
311-02
311-03
311-04
311-05
311-06
311-07
311-08
311-09
311-10
311-11
311-12
311-13
311-14
10604012 00 Accumulated Impairment Losses - Buildings new
10604020 00 School Buildings 212-01
212-02
212-03
212-04
212-05
212-06
212-07
212-08
212-09
212-10
212-11
212-12
212-13
212-14
212-15
212-16
212-17
212-18
212-19
212-20
212-21
212-22
212-23
212-24
212-25
212-26
212-27
212-28
212-29
212-30
212-31
212-32
212-33
10604021 00 Accumulated Depreciation - School Buildings 312-01
312-02
312-03
312-04
312-05
312-06
312-07
312-08
312-09
312-10
312-11
312-12
312-13
312-14
312-15
312-16
312-17
312-18
312-19
312-20
312-21
312-22
312-23
312-24
312-25
312-26
10604022 00 Accumulated Impairment Losses - School Buildings new
10604060 00 Hostels and Dormitories
10604061 00 Accumulated Depreciation - Hostels and Dormitories
10604062 00 Accumulated Impairment Losses - Hostels and Dormitories
10604990 00 Other Structures 215-01
10604991 00 Accumulated Depreciation - Other Structures
10604992 00 Accumulated Impairment Losses - Other Structures
10605000 00 Machinery and Equipment
10605010 00 Machinery 226-01
226-02
10605011 00 Accumulated Depreciation - Machinery 326-01
10605012 00 Accumulated Impairment Losses - Machinery
10605020 00 Office Equipment 221-01
221-02
221-03
10605021 00 Accumulated Depreciation - Office Equipment 321-01
10605022 00 Accumulated Impairment Losses - Office Equipment
10605030 00 Information and Communication Technology Equipment 223-01
223-02
223-03
223-04
223-05
223-06
10605031 00 Accumulated Depreciation - Information and Communication Technology Equipment 323-01
10605032 00 Accumulated Impairment Losses-Information and Communication Technology Equipment
10605070 00 Communication Equipment 229-01
229-02
10605071 00 Accumulated Depreciation - Communication Equipment 329-01
10605072 00 Accumulated Impairment Losses - Communication Equipment
10605080 00 Construction and Heavy Equipment 230-01
10605081 00 Accumulated Depreciation - Construction and Heavy Equipment
10605082 00 Accumulated Impairment Losses - Construction and Heavy Equipment
10605090 00 Disaster Response and Rescue Equipment
10605090 01 Firefighting Equipment and Accessories 231-01
231-02
10605091 00 Accumulated Depreciation - Disaster Response and Rescue Equipment 331-01
10605092 00 Accumulated Impairment Losses - Disaster Response and Rescue Equipment
10605100 00 Military, Police and Security Equipment 234-01
234-02
10605101 00 Accumulated Depreciation - Military, Police and Security Equipment 334-01
10605102 00 Accumulated Impairment Losses - Military, Police and Security Equipment
10605110 00 Medical Equipment 233-01
233-02
10605111 00 Accumulated Depreciation - Medical Equipment 333-01
10605112 00 Accumulated Impairment Losses - Medical Equipment
10605130 00 Sports Equipment 235-01
235-02
10605131 00 Accumulated Depreciation - Sports Equipment 335-01
10605132 00 Accumulated Impairment Losses - Sports Equipment
10605140 00 Technical and Scientific Equipment 236-01
236-02
10605141 00 Accumulated Depreciation - Technical and Scientific Equipment 336-01
10605142 00 Accumulated Impairment Losses - Technical and Scientific Equipment
10605990 00 Other Machinery and Equipment 240-01
240-02
10605991 00 Accumulated Depreciation - Other Machinery and Equipment 340-01
10605992 00 Accumulated Impairment Losses - Other Machinery and Equipment
10606000 00 Transportation Equipment
10606010 00 Motor Vehicles 241-01
241-02
10606011 00 Accumulated Depreciation - Motor Vehicles 341-01
10606012 00 Accumulated Impairment Losses - Motor Vehicles
10606990 00 Other Transportation Equipment 248-01
10606991 00 Accumulated Depreciation - Other Transportation Equipment 348-01
10606992 00 Accumulated Impairment Losses - Other Transportation Equipment
10607000 00 Furniture, Fixtures and Books
10607010 00 Furniture and Fixtures 222-01
222-02
222-03
10607011 00 Accumulated Depreciation - Furniture and Fixtures 322-01
10607012 00 Accumulated Impairment Losses - Furniture and Fixtures
10607020 00 Books 224-01
224-02
224-03
290-02
10607021 00 Accumulated Depreciation - Books 324-01
10607022 00 Accumulated Impairment Losses - Books
10610000 00 Construction in Progress
10610010 00 Construction in Progress - Land Improvements 264-13
264-14
10610020 00 Construction in Progress - Infrastructure Assets
10610030 00 Construction in Progress - Buildings and Other Structures 264-02
264-03
264-04
264-05
264-06
264-07
264-08
264-09
264-10
264-11
264-12
264-15
264-16
264-17
264-18
264-19
264-20
264-21
264-22
264-23
264-24
264-25
264-26
264-27
264-28
264-29
264-30
264-31
264-32
264-33
264-34
264-35
264-36
264-37
264-38
264-39
264-40
264-41
264-42
264-43
264-44
264-45
10610040 00 Construction in Progress - Leased Assets
10610050 00 Construction in Progress - Leased Assets Improvements
10699000 00 Other Property, Plant and Equipment
10699990 00 Other Property, Plant and Equipment 250-01
250-02
10699991 00 Accumulated Depreciation - Other Property, Plant and Equipment 350-01
10699992 00 Accumulated Impairment Losses - Other Property, Plant and Equipment
10800000 00 INTANGIBLE ASSETS
10801000 00 Intangible Assets
10801010 00 Patents/Copyrights
10801011 00 Accumulated Amortization - Patents/Copyrights
10801020 00 Computer Software
10801021 00 Accumulated Amortization - Computer Software
10801990 00 Other Intangible Assets
10801991 00 Accumulated Amortization - Other Intangible Assets
19900000 00 OTHER ASSETS
19901000 00 Advances
19901010 00 Advances for Operating Expenses 148-01
19901020 00 Advances for Payroll 106-01
19901030 00 Advances to Special Disbursing Officer 103-01
19901040 00 Advances to Officers and Employees 123-01
19902000 00 PREPAYMENTS
19902010 00 Advances to Contractors 181-01
19902020 00 Prepaid Rent 177-01
19902030 00 Prepaid Registration
19902040 00 Prepaid Interest
19902050 00 Prepaid Insurance 178-01
19902990 00 Other Prepayments 182-01
185-01
185-02
185-03
185-04
19903000 00 DEPOSITS
19903010 00 Deposits on Letters of Credit 180-01
180-02
19903020 00 Guaranty Deposits 186-01
19903990 0 Other Deposits
19999000 00 OTHER ASSETS
19999990 00 Other Assets 290-01
19999991 00 Accumulated Impairment Losses - Other Assets
Accounts Included REMARKS
Cash-Collecting Officer-Camar B. Dimapingun

Cash-Collecting Officer-Joy A. Aban
Petty Cash Fund
CIB-LCCA-SG CA# 0425

CIB-LCCA-IGP Renting Unit (DBP 0820-033551-030)
CIB-LCCA-CA# 0322-1088-77
CIB-LCCA-SP CA# 0322-1090-24
CIB-LCCA-CA# 0322-1080-10
CIB-LCCA-DOST CA# 0322-1095-55
CIB-LCCA-CA#322-1104-72
CIB-LCCA-DepEd ATEP (Accelarated Teacher Education Program) CA# 0322-1122-11
CIB-LCCA CA#0322-1137-65 CHED-DAP Funds
CIB-LCCA-TD (LBP-CHED DAP 0321-2237-96)

CIB-LCCA-TD (LBP-CHED DAP 0321-2237-88)
CIB-LCCA-TD (LBP Acct. No. 0321-2238-85)
CIB-LCCA-TD (DBP Acct. No. 820-023594-160)
CIB-LCCA-TD (DBP Acct. No. 5-000641-01-09)
CIB-LCCA-TD (DBP-DOST 0820-034449-160)
CIB-LCCA-TD (DBP-CHED 0820-034450-160)
CIB-LCCA-TD (PVB Acct. No. 04505-00087-4)
CIB-LCCA-TD (PVD-045050000930)
CIB-LCCA-TD (PVD-045020000959)
CIB-LCCA-TD (Al-Amanah Islamic Bank 15000015)
Cash-NT,MDS-Regular (232-90005-9)
Cash-NT,MDS-RGTL (232-90020-2)
Cash-NT,MDS-Accounts Payable (232-90019-9 )
Other Investments
Accounts Receivable
Accounts Receivable-Student Gov''t & Student Pub.
Accounts Receivable-Reg. Fee
Accounts Receivable-Athletic & Cultural Fee
Accounts Receivable-Library Fee
Accounts Receivable-MEdical, Dental & Lab. Fee
Accounts Receivable-Computer/Student/LAte Reg. Fees
Accounts Receivable-Tuition Fees
Accounts receivable-Iligan Datavision
Accounts Receivable - Miscellaneous Fee (CHED)
Accounts Receivable - Technology Fee
Accounts Receivable - Research & Instruction Related Fee
Accounts Receivable - Specialized Lab Fee
Accounts Receivable - IDS Canteen/CBAA Business Center Rentals
Accounts Receivable - Other Spaces Rentals
Accounts Receivable - Light and Power
Allowance for Doubtful Accounts
Loans Receivables-Others
Loans Receivable Others-STUFAP
Due from NGAs

Due from GOCCs
Receivables-Disallowances/Charges
Anniversary Bonus 2011 Disallowance
CNA 2009-2010 Disallowance
Other Receivables-Refund for over payment
Due from Officers and Employees-Anniversary Bonus
Due from Other Funds
Other Receivables
Other Receivables-NAPC
Other Receivables-Reneging Fellows
Other Receivables-MSU
Other Receivables-Hammer Construction
Other Receivables-Miscellaneous
Mechandise Inventory
Work-In Process Inventory

Work-In-Process Inventory-Furniture & Fixtures
Work-In-Process Inventory-Other PPE
Office Supplies Inventory

Office Supplies Inventory-In stockroom
Office Supplies Inventory-Issued directly to end user
Office Supplies Inventory-SIMPACK for sale
Accountable Forms Inventory
Accountable Forms Inventory - Testing Materials
Medical, dental & Lab. Supplies Inventory
Construction Materials Inventory
Maintenance and Supplies Inventory
Other Supplies Inventory
Spare Parts Inventory
Land
Land-Maria Cristina School Site
Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f)
Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.)
Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f)
Land-MILO Site
Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f)
Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f)
Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201
Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f)
Office Buildings-SGS Dormitory

Office Buildings-On-line Learning Office(MAin CAnteen Extn.)
Office Buildings-MSU CAnteen Extn.
Office Buildings-AMMEI
Office Buildings-IPAD Building
Office Buildings-Business Center Building
Land
Land-Maria Cristina School Site
Land-School Site-Lot#4209(78,030 sq.m)-TCT#0978(a.f)
Land-Gymnasium Site-Lot#1204(5,578 sq.m)-TCT#16411(a.f.)
Land-Dormotory Site-Lot#1202(6879 sq.m.)TCT-22,261(a.f)
Land-MILO Site
Land-Hinaplanon Iligan City-Lot#1349 (25962 sq.m) TCT#2684-2(a.f)
Land-Kanaway-Lot#1201 (4,459 sq.m) TCT#2678(a.f)
Land-Hinplanon-13,099 sq.m(Tct# T-26200 & T-26201
Land-Lot # 1200-(10,768 sq.m) TCT T-388751( a.f)
Land Improvements
Land Improvements-In transit
Land Improvements-Ground Beautification
Land Improvements-Asphalting of Pathways
Land Improvements-Transformer Platform
Land Improvements-Campus Electrical Installation
Land Improvements-Perimeter Fence with Interlink Wire
Land Improvements-Water System
Land Improvements-Campus Road & Gutter
Land Improvements-Drainage System
Land Improvements-Deep well
Land Improvements-Landscaping of CED Premises
Land Improvements-Landscaping of COE Premises
Land Improvements-Frontage Fence, Gate & Guard House
Land Improvements-Passenger Shed
Land Improvements-Basketball and Tennis Court
Land Improvements-Installation of Electrical Distribution
Land Improvements-Tennis Balley Court
Land Improvements-Hinaplanon Property
Land Improvements-Covered Walk Pavement
Land Improvements-Others
Land Improvements-Drainage Canal HOSTEL - IDS
Land Improvements-Mini Pond
Land Improvements-Boardroom Landscaping
Accumulated Depreciation-Land Improvements
Artesian Wells, Pumping Station & Condults

Accumulated Depreciation-Artesian Well, Pumping Statn.
Electrification and Power Equipment

Accumulated Dep.-Electrification, power & energy structures
Office Buildings
Office Buildings-Administration Building
Office Buildings-ROTC & PPD Building
Office Buildings-Three Storey Library Building
Office Buildings-Security Office
Office Buildings-Supply Office
Office Buildings-Institute Clinic
Office Buildings-Multi-Purpose Gymnasium
Office Buildings-MSU-IIT Guardhouse
Office Buildings-MILO Building
Office Buildings-Board Room
Office Buildings-GSIS Condominium Building(Manila)
Office Buildings- Executive House
Office Buildings-Bamboo Technology Research Center
Office Buildings-SGS Dormitory
Office Buildings-Guidance Office
Office Buildings-SPMD Warehouse
Office Buildings-On-line Learning Office(MAin CAnteen Extn.)
Office Buildings-MSU CAnteen Extn.
Office Buildings-AMMEI
Office Buildings-IPAD Building
Office Buildings-Business Center Building
Accumulated Depreciation-Office Buildings
Accumulated Depreciation-Admin Building
Accumulated Depreciation-ROTC,PPD Building
Accumulated Depreciation-Three Storey Library Building
Accumulated Depreciation-Security Office
Accumulated Depreciation-Supply Office(Old)
Accumulated Depreciation-Institute Clinic
Accumulated Depreciation-Multi Purpose Gym.
Accumulated Depreciation-MSU-IIT Guardhouse
Accumulated Depreciation-MILO Building
Accumulated Depreciation-Board Room
Accumulated Depreciation-GSIS Condominium Building
Accumulated Depreciation-Executive House
Accumulated Depreciation-Bamboo Tech. Research Bldg.
School Buildings
School Buildings-Upgrading of COE & CSM Building
School Buildings-Chemistry Annex Building
School Buildings-H.S. Faculty Room(6 room Maqrcos type)
School Buildings-IIT Electronics Research Center
School Buildings-Old Administration Building
School Buildings-Management Technology Building
School Buildings-Ceramics Laboratory
School Buildings-College of Arts & Social Sciences
School Buildings- High School Laboratory
School Buildings-High School Complex
School Buildings-School of Arts & Sciences Laboratory
School Buildings-Girls Trade Annex Building
School Buildings-Ceramics Building
School Buildings-Eng'g Technology Workshop
School Buildings-High School Practical Arts
School Buildings-School of Management Technology 2
School Buildings-2 Storey Girl''s Trade Building
School Buildings-Automotive Tech. Laboratory Ext.
School Buildings-College of Science & Mathematics
School Buildings-College of Engineering bldg.
School Buildings-Temporary 6 Room Classroom bldg.
School Buildings-Temporary Furniture & Cabinet Making
School Buildings- College of Arts & Social Sciences Ext.
School Buildings-College of Science & Math. Ext.
School Buildings-Charcoal Kiln Shed of COE
School Buildings-Engineering Technology Complex
School Buildings- College of Education
School Buildings-College of Buisiness Administration Bldg.
School Buildings-PE
School Building-High School Building
School Building-High School Workshop
School Building-Nursing rooms
Accumulated Depreciation-School Buildings
Accumulated Depreciation-HS Faculty Room
Accumulated Depreciation-IIT Electronics Research Center
Accumulated Depreciation-SET Bldg (Old Admin Bldg)
Accumulated Depreciation-School of Mgnt. Tech. Bldg.
Accumulated Depreciation-Ceramics Laboratory
Accumulated Depreciation-Old CASS Bldg.
Accumulated Depreciation-HS Laboratory
Accumulated Depreciation-HS Complex
Accumulated Depreciation-CASS Laboratory
Accumulated Depreciation-Girl''s Trade Building
Accumulated Depreciation-Ceramics Bldg.
Accumulated Depreciation-SET Building OLD
Accumulated Depreciation-HS Practical Arts Bldg.
Accumulated Depreciation-SMT 2
Accumulated Depreciation-2 Storey Girl''s Trade Bldg.
Accumulated Depreciation-Automotive Tech Lab
Accumulated Depreciation-CSM Building
Accumulated Depreciation-COE- Building
Accumulated Depreciation-Temporary 6 Rooms Classroom Bldg.
Accumulated Depreciation-Temp. Furniture and Cabinet Making Bldg.
Accumulated Depreciation-CASS Extension
Accumulated Depreciation-CSM Extension
Accumulated Depreciation-Charcoal Kiln Shed of COE Bldg.
Accumulated Depreciation-HS Bldg
Accumulated Depreciation-HS Workshop Bldg.
Other Structure
Machineries
Machineries-Salvage Value of dropped assets waiting for disposal
Accumulated Depreciation-Machineries
Office Equipment
Office Equipment-Salvage Value of dropped assets waiting for disposal
Office Eqpt.-SV of Dropped OE(164)
Accumulated Depreciation-Office Equipment
IT Equipment & Software

IT Equipment & Software-Donated items from (DOTC)
IT Equipment & Software-CHED(COE)
IT Equipment & Software-CHED(COD)
IT Equipment & Software-Salvage Value of dropped assets waiting for disposal
IT Eqpt. & Software-SV of dropped IT Eqpt&S (164)
Accumulated Depreciation-IT Equipment
Communication Equipment
Communication Equipment-Salvage value of dropped assets waiting for disposal
Accumulated Depreciation-Com.Equipt.
Construction & Heavy Equipmt
Fire Fighting Equip. & Accessories

Fire Fighting Equipt. & Accessories-Salvage Value of Dropped Assets Waiting for Disposal
Accumulated Depreciation-Fire Fighting Equipt.
Military and Police Equipment

Military and Police Equipment-Salvage Value of dropped assets waiting for disposal
Accumulated Depreciation-Military & Police Equipt.
Medical, Dental & Lab. Equipt.
Medical, Dental & Lab. Equipt.-Salvage value of dropped assets waiting for disposl
Accumulated Depreciation-Medical, Dental & Lab. Equipt.
Sports Equipment
Sports Equipment-Salvage Value of dropped assets waiting for disposal
Accumulated Depreciation-Sports Equipment
Technical & Scientific Equipment

Technical & Scientific Equipment-Donated Items
Accumulated Depreciation-Tech. & Scientific Equipt.
Other Machineries and Equipment

Other Machineries & Equipment-Salvage Value of dropped assets waiting for disposal
Accumulated Depreciation-Other Machineries & Equipt.
Motor Vehicles
Salvage Value of dropped assets waiting for disposal
Accumulated Depreciation-Motor Vehicles.
Other Transportation Equipment

Accumulated Depreciation-Other Transportation Equipment
Furniture & Fixtures

Furniture & Fixtures-Salvage Value of Assets waiting for disposal
Furniture & Fixtures-SV of dropped F&F (164)
Accumulated Depreciation-Furniture & Fixtures
Library Books-Books
Library Books-Video Tapes
Library Books-Salvage Value of dropped assets waiting for disposal
Other Assets - E-Books
Accumulated Depreciation-Library Books
Construction in Progress-Covered walk,Admin.blg.

Construction in Progress-Miniature
Construction in Progress-Chem. Annex

Construction in Progress-Eng. Tech.
Construction in Progress-Dormitory
Construction in Progress-CBA
Construction in Progress-Business Center
Construction in Progress-PE
Construction in Progress-Bamboo Tech. Res. Center
Construction in Progress-Guidance office
Construction in Progress-Multi-Purpose Training Center
Construction in Progress-Bamboo Tech. Extn.
Construction in Progress-Canteen Extn.
Construction in Progress-IDS Multi Purpose Hall
Construction in Progress-Comfort room & ceiling at CASS roof top
Construction in Progress-Information Communication and Technology Center
Construction in Progress-Materials Recovery Facility
Construction in Progress-Executive House
Construction in Progress-Nursing Classroom
Construction in Progress-Warehouse
Construction in Progress-Volleyball Court
Construction in Progress-SET Roofing
Construction in Progress-CASS Library Extension
Construction in Process-SPMD Warehouse
Construction in Progress- Guardhouse at the exit
Construction in Progress-DPWH Project (IPAD)
Construction in Progress-4 Storey Academic Bldg.
Construction in Progress-SET 4-a (Automotive, RAC & MET Bldg)
Construction in Progress-Girl''s Trade Building
Construction of PPD Painting Workshop & Storage
Construction of AUET/MET/RAC Building
Construction in Progress - CBA Extension
Construction in Progress - PPD Building
Construction in Progress - CSM Trash Storage House
Contruction in Progress-CBA Faculty and Staff Lounge
Construction in Progress-SID Office (formerly SOPREX)
Construction in Progress-New CASS Building
Construction in Progress-Replica of Lanao Technical School (Old Admin Bldg)
Construction in Progress-SGS Dorm Canteen
Construction in Progress-COE Annex
Construction in Progress-Admin Building Expansion
Construction in Progress-CSM Research Building
Construction in Progress-Multi-Species Fish Hatchery
Construction in Progress-Hinaplanon MRF Building
Other Property, Plant & Equipment

Other PPE-Ordnance
Accumulated Depreciation-Other PPE
Advances to Officers and Employees
Payroll Fund
Cash Disbursing Officers
Due from Officers and Employees - Cash Advances
Advances to Constractors
Prepaid Rent
Prepaid Insurance
Deferred Charges
Other Prepaid Expenses
Other Prepaid Expenses-Subscriptions
Other Prepaid Expenses-Internet Domain Name registration
Other Prepaid Expenses-Software Subscription
Deposit on Letters of Credit

Deposit on Letters of Credit-c/o Prof. Lambino
Guaranty Deposits - Deposit for Containers
Other Assets
UACS Description Ac
20000000 00 LIABILITIES
20100000 00 FINANCIAL LIABILITIES
20101000 00 Payables
20101010 00 Accounts Payable 401-01
401-02
401-03
401-04
401-05
401-06
401-07
401-08
401-09
401-10
401-11
401-12
401-13
401-14
401-15
401-16
401-17
401-18
401-19
401-20
401-21
401-22
401-23
401-24
20101020 00 Due to Officers and Employees 403-01
403-02
20200000 00 INTER-AGENCY PAYABLES
20201000 00 Inter-Agency Payables
20201010 00 Due to BIR 412-01
412-02
412-03
412-04
412-05
20201020 00 Due to GSIS 413-01
20201020 01 Life and Retirement Premium 413-02
20201020 02 ECC 413-16
20201020 03 Salary Loan 413-04
20201020 04 Policy Loan 413-05
413-03
413-06
413-07
413-08
413-09
413-10
413-11
413-12
413-13
413-14
413-15
413-17
413-18
413-19
413-20
20201030 00 Due to Pag-IBIG 414-01
20201030 01 Pag-IBIG Premium 414-02
20201030 02 Pag-IBIG Multi-Purpose Loan 414-03
20201030 03 Pag-IBIG Housing Loan 414-04
414-05
414-06
20201040 00 Due to PhilHealth 415-01
20201050 00 Due to NGAs 416-01
416-02
416-03
416-04
416-05
416-06
416-07
416-08
416-09
416-10
416-100
416-101
416-102
416-103
416-104
416-11
416-12
416-13
416-14
416-15
416-16
416-17
416-18
416-19
416-20
416-21
416-22
416-23
416-24
416-25
416-26
416-27
416-28
416-29
416-30
416-31
416-32
416-33
416-34
416-35
416-36
416-37
416-38
416-39
416-40
416-41
416-42
416-43
416-44
416-45
416-46
416-47
416-48
416-49
416-50
416-51
416-52
416-53
416-54
416-55
416-56
416-57
416-58
416-59
416-60
416-61
416-62
416-63
416-64
416-65
416-66
416-67
416-68
416-69
416-70
416-71
416-72
416-73
416-74
416-75
416-76
416-77
416-78
416-79
416-80
416-81
416-82
416-83
416-84
416-85
416-86
416-87
416-88
416-89
416-90
416-91
416-92
416-93
416-94
416-95
416-96
416-97
416-98
416-99
20201060 00 Due to GOCCs 417-01

20400000 00 TRUST LIABILITIES
20401000 00 Trust Liabilities
20401010 00 Trust Liabilities
20401040 00 Guaranty/Security Deposits Payable 426-01
20500000 00 DEFERRED CREDITS/UNEARNED INCOME
20501000 00 Deferred Credits
20501990 00 Other Deferred Credits 455-01
29900000 00 OTHER PAYABLES
29999000 00 Other Payables
29999990 00 Other Payables 439-01
439-02
439-03
439-04
439-05
439-06
439-07
439-08
439-09
439-10
439-11
439-12
439-13
439-14
439-15
439-16
439-17
439-18
439-19
439-20
439-21
439-22
439-23
439-24
439-25
439-26
439-27
439-28
439-29
439-30
439-31
439-32
439-33
439-34
439-35
439-36
439-37
439-38
439-39
439-40
439-41
439-42
439-43
439-44
439-45
439-46
439-47
439-48
439-49
439-50
439-51
439-52
439-53
439-54
439-55
439-56
439-57
439-58
439-59
439-60
439-61
439-62
439-63
439-64
439-65
439-66
439-67
439-68
439-69
439-70
439-71
439-72
439-73
439-74
439-75
439-76
439-77
439-78
439-79
439-80
439-81
439-82
439-83
439-84
439-85
439-86
424-01
424-02
424-03
424-04
424-05
Accounts Included
Accounts Payable
Accounts Payable-Work-In-Process Inventory
Accounts Payable-Office Supplies Inventory
Accounts Payable-Land Improvment
Accounts Payable-Office Equipment
Accounts Payable-Furnitures & Fixtures
Accounts Payable-IT Eqpt. & Software
Accounts Payable-Library Books
Accounts Payable-Communication Eqpt.
Accounts Payable-Fire Fighting Eqpt.
Accounts Payable-Medical,Dental & Lab. Eqpt.
Accounts Payable-Technical & Scientific Equipment
Accounts Payable-Other PPE
Accounts Payable-Construction in Progress
Accounts Payable-Items in Transit
Accounts Payable-Traveling Expenses-local
Accounts Payable-Office Supplies Expences
Accounts Payable-Medical Dental & Lab. supplies Expenses
Accounts Payable-Janitorial Services
Accounts Payable-Repairs & Maint.-School Bldg.
Accounts Payable-Repairs & Maint.IT Eqpt.& Soft.
Accounts Payable-Repairs & Maint.-Motor Vehicles
Accounts Payable-Other maintenance & Operating Exp.
Accounts Payable-Stale Checks
Due to Officers and Employees
Due to Officers and Employees-Stale Checks
Due to BIR
Due to BIR Withholding Tax Payables
Due to BIR-VAT, 5% & 3%
Due to BIR-Tax deficiency
Due to BIR-VAT, 2% & 1%
Due to GSIS
Due to GSIS-Life and Retirement Insurance Premiums
Due to GSIS-Employees compensation
Due to GSIS-Salary Loan Installments
Due to GSIS Policy Loan Installments
Due to GSIS-UOLI Premiums
Due to GSIS-UOLI Installments
Due to GSIS-Real Estate Loan Installments
Due to GSIS-Emergency Loan
Due to GSIS-SOS Loan
Due to GSIS-CEAP
Due to GSIS-HIP
Due to GSIS Petron Share of Stocks
Due to GSIS-PLP Pre Need Plan
Due to GSIS-PLP EDU-Child
Due to GSIS- Fly PAL
Due to GSIS-Cash Advance(ECARD)
Due to GSIS-Consolidated Loan
Due to GSIS - UMID Cash Advance
Due to GSIS-Educational Assistance Loan (EAL)
Due to Pag-ibig
Due to Pag-ibig-Contribution
Due to Pag-ibig-MPL Installments
Due to Pag-ibig- Housing/Lot Loan Installments
Due to Pag-ibig - Modified Pag-ibig II (MP2RF)
Due to Pag-ibig - Calamity Loan Installment
Due to PHILHEALTH
Due to Other NGAs
Due to Other NGAs-DA/BFAR
Due to Other NGAs-CHED Interest Earned
Due to Other NGAs-CHED MAEP CA Outside Substitute
Due to Other NGAs-CA# 5582-820-2-DBP
Due to Other NGAs-DOST Master of Engineering CA# 0792
Due to Other NGAs-National Computer Center
Due to Other NGAs-CA# 0459 Various
Due to Other NGAs-College of Medicine
Due to Other NGAs-DOST-Interest Earned
Due to Other NGAs-DAP Fund Interest Income
Due to Other NGAs-NorMin CoHRD c/o Dr. Bracamonte
Due to Other NGAs-DOST-GIA Phil. LiDAR2
Due to Other NGAs-DOST-GIA Phil. LiDAR1
Due to Other NGAs-UNESCO c/o Prof. E. Metillo
Due to Other NGAs-DOST PCASTRD-IDP
Due to Other NGAs-DOST-S&T Data Base Project
Due to Other NGAs-DOST-LRC
Due to Other NGAs-DOST-PCASTRD Institutional Bldg. Fund
Due to Other NGAs-DOST-TAPI Bamboo Tech.
Due to Other NGAs-DOST-SEI
Due to Other NGAs-DOST-TAPI
Due to Other NGAs-DOST-R&D Symposium
Due to Other NGAs-DOST-PCASTRD-ATD
Due to Other NGAs-Interest Earned
Due to Other NGAs-PCASTRD-NLP
Due to Other NGAs-PCASTRD- TDDSS
Due to Other NGAs-DOST Phil. Council For Health Research & Dev.
Due to Other NGAs-PCASTRD HRIDD Chem
Due to Other NGAs-DOST PCASTRD HRIDD- COE
Due to Other NGAs-DOST PCASTRD HRIDD-Physics
Due to Other NGAs-DOST ERDT-Scholarship
Due to Other NGAs-DOST PCARRD-FITS
Due to Other NGAs-DOST PCASTRD-Visiting Prof. Prog./Dr. Garces
Due to Other NGAs-DOST's thesis grant -R.Candidato
Due to Other NGAs-DOST Research Grant-N. Anacleto
Due to other NGAs-DOST Research Grant-F.Teves
Due to Other NGAs-SGV
Due to Other NGAs-NSDB-NSTA
Due to Other NGAs-DOST Expert Pool CA# 0763
Due to Other NGAs-NCCA(Nat''l Commission for Culture & Arts) IPAG
Due to Other NGAS-CHED Congressional Scholarship
Due to Other NGAs-POSITIVE(Phil. Open Source Initiative)
Due to Other NGAs-TADMAN, AITAFI, MSUAA
Due to Other NGAs-Commission Research
Due to Other NGAs-Value Engineering
Due to other NGAs-Commission on Info. & Communication Tech.
Due to Other NGAs-UP Diliman EEE
Due to Other NGAs-CHED COE CA# 0322-1080-10
Due to Other NGAs-CHED MAEP
Due to Other NGAs-CHED-COD
Due to Other NGAs-CHED-ZRC
Due to Other NGAs-CHED-ZRC-Bangsamoro
Due to Other NGAs-CHED-ZRC,Comprehensive Cost Analysis
Due to Other NGAs-CHED ZRC Dr R. Paluga
Due to Other NGAs-CHED ZRC Dr. N. Gaquing
Due to Other NGAs-CHED ZRC Dr R. Eballe
Due to Other NGAs-CHED ZRC Dr. S. Canoy
Due to Other NGAs-CHED ZRC Dr M. Carmona
Due to Other NGAs-CHED ZRC Dr F. Teves
Due to Other NGAs-CHED ZRC E. Quiao
Due to Other NGAs-CHED IT
Due to Other NGAs-CHED Scholars
Due to Other NGAs-CHED-STUFAP Loan
Due to other NGAs-CHED-FDP CA#322-1080-10
Due to Other NGAs-CHED-HEI Research Program Award
Due to Other NGAs-CHED-HEDF-RUCSR-CC-Pilot Trainig in Software Dev.
Due to Other NGAs-CHED Substitute Fund
Due to Other NGAs-CHED-FDP-Admin Cost
Due to Other NGAs-CHED-S A F E Scholarship
Due to Other NGAs-CHED-S A F E Loan
Due to Other NGAs-Phil. Rice Research Institute
Due to Other NGAs-Phil.Rice -Characterization of Morphological Diversity
Due to Other NGAs-Phil.Rice -Geometric Morphometric Analysis of Population
Due to Other NGAs-Phil. Rice-Elliptic Fourier Analysis of the Weedy Rice Complex
Due to Other NGAs-Financial Assistance for completion of Call center
Due to Other NGAs-DepEd ATEP (Accelarated Teacher Education Program)
Due to Other NGAs-DPWH Project (IPAD) International Peace and Development
Due to Other NGAs-DED-IPDM
Due to Other NGAs-CHED Biodiversity Research Project
Due to Other NGAs - UPERDFI
Due to Other NGAs-CHED-Res. Project of Dr. Uy and Dr. Rivera
Due to Other NGAs-DOST-MSU-IIT-TBI (Technology Business Incubation Facility)
Due to Other NGAs-DOST-PCASTRD (Eye C Program)
Due to Other NGAs-OPAPP-IPDM
Due to Other NGAs-DOST-PCIEERD -Dr. Ryan Balili
Due to Other NGAs-DOH Research Grant-F.Teves
Due to Other NGAs - AIM-BLMP
Due to Other NGAs-BFAR Mangrove c/o A. Responte
Due to Other NGAs-DOST-PCHRD c/o Dr. Mylene Uy
Due to Other NGAs-DOST-ASTHRDP
Due to Other NGAs-DOST-PCIEERD-Itao
Due to Other NGAs-DOST-PCIEERD-Anacleto
Due to Other NGAs-CHED DAP Funds 2012
Due to Other NGAs-PCHRD Research,Tuklas Lunas c/o Dr. Roberto Malaluan
Due to Other NGAs-PCHRD Research-Tuklas Lunas c/o Dr. Franco Teves
Due to Other NGAs-NRCP Research Project-Prof. Bracamonte
Due to Other NGAs-CHED Research Grant -c/o Dr. Olga Nueza
Due to Other NGAs-WorldFish AAS
Due to Other NGAs-Project Climate Twin Phoenix
Due to Other NGAs-Commission on Audit
Due to Other NGAs-DOST PCHRD c/o Stephen Fajardo
Due to Other NGAs-DOST PCHRD c/o Alita Roxas
Due to Other NGAs-DOST PCHRD c/o Lady Marapao
Due to Other GOCCs-NHMFC(National Home & Mortgage Fund)
Guaranty Deposit Payable
Other Deferred Credits
Other Payables
Other Payables-PPSTA Death aide Contribution
Other Payables-PAVE Death Aide
Other Payables-PLP
Other Payables-Provident Fund
Other Payables-Philam Life Insurance
Other Payables-FISLA Salary Loan
Other Payables-Travelers Life
Other Payables-Insular Life Insurance
Other Payables-BMM Grantees
Other Payables-SMC
Other Payables-IBAA
Other Payables-Oro Marketing
Other Payables-EICI
Other Payables-PMP
Other Payables-Canteen CA# 0699
Other Payables-Canteen CA# 4502-00854-8/ CA# 4501-001647
Other Payables-MEGEA
Other Payables-Students Loan Fund
Other Payables-AMSLA
Other Payables-Ceramics
Other Payables-Adlaon refund
Other Payables-FSC
Other Payables-Gymnasium
Other Payables-Guidance Testing Fee CA# 0503
Other Payables-ALIMONY
Other Payables-PAEC
Other Payables-Apollo/Novela
Other Payables-Book Center
Other Payables-Students Gov't CA# 0425
Other Payables-Students Publication CA# 0426
Other Payables-Students Publication CA# 322-1090-24
Other Payables-ANTEU
Other Payables-MSU SASE
Other Payables-AGRI Business CA# 0460
Other Payables-AITA
Other Payables-FASSET
Other Payables-Contractors Deposit
Other Payables-MCR Concrete Roofing
Other Payables-AMME
Other Payables-Bamboo Craft CA# 0687
Other Payables-SELF CA# 232-10493
Other Payables-Rural Bank of Initao
Other Payables-CED CA# 10518-5
Other Payables-PNB
Other Payables-CA # 0787
Other Payables-IIT Income CA# 0322-1084-78
Other Payables-MILO
Other Payables-Student Fee
Other Payables-Research Collaboration Fund
Other Payables-DOST Fee
Other Payables-RBK Loan
Other Payables-PHINMA
Other Payables-CHED Cotabato
Other Payables-Lexmark
Other Payables - SGS and Other Undergrad Thesis Proposal and Dissertation
Other Payables-Bidders fee
Other Payables-Coco Foundation Scholarship/CIBAC
Other payables-ICTC-IGP
Other Payables-World Links - CED
Other Payables-Donation fr. Engr.J. Bacolod Jr for Prof.Chair
Other Payables-Donation fr.Shell (STEP)or Prof.chair
Other Payables-MICEL PGS-TSF
Other Payables-BAR
Other Payables - CSM Thesis Proposal and Dissertation
Other Payables - Nursing Thesis Proposal and Dissertation
Other Payables - BERS-CED
Other Payables - Land Bank Salary Loan
Other Payables - CHED Admin Cost
Other Payables - Mariwasa Siam Ceramics (Scholarship)
Other Payables - ICCF Computing Fair
Other Payales - UNESCO ICT Project
Other Payables-CED 2010 Outstanding Ext. Award-HEI
Other Payables - ABAMIN
Other Payables-Orange & Bronze Scholarship
Other Payables-NSTP Funds
Other Payables-IDS Augmentation Fee
Other Payables-JV Ejercito Scholarship
Other Payables-GMA Scholarship
Other Payables-ACT TEACHER Partylist Scholarship
Other Payables-ILPI Funds
Intellectual Property Commercialization (IPC)
Other Payables-Taganito HPAL Nickel Corporation
Other Payables-Metrobank Access II Foundation
Other Payables-Legal Interest c/o Legal Office
Other Payables-TADMAN Fund
Due To Other Funds
Due to Other Funds - Liquidated Damages
Due to Other Funds - Medical Disallowance
Due to Other Funds - BAC Honoraria Disallowance
Due to Other Funds - Income from Fines and Penalties
REMARKS
UACS Description Accounts Included
30000000 00 EQUITY
30100000 00 ACCUMULATED SURPLUS/(DEFICIT)
30101000 00 Accumulated Surplus/(Deficit)
30101010 00 Accumulated Surplus/(Deficit) 501-01
684-01
30200000 00 Revaluation Surplus
30300000 00 INTERMEDIATE ACCOUNTS
30301000 00 Intermediate Accounts
30301010 00 Income and Expense Summary 512-01
Accounts Included Remarks
Government Equity
Prior Years' Adjustments
Income & Expense Summary

UACS Description Accounts Included
40000000 00 INCOME
40200000 00 SERVICE AND BUSINESS INCOME
40201000 00 Service Income
40201010 00 Permit Fees
40201010 99 Other Permit Fees 605-01
40201020 00 Registration Fees 606-01
40201040 00 Clearance and Certification Fees
40201040 01 Clearance Fees 613-01
40201040 02 Certification Fees
40201130 00 Processing Fees
40201130 08 Identity Card Fees 628-08
40201130 99 Other Processing Fees 621-01
621-02
40201140 00 Fines and Penalties - Service Income 629-01
40201990 00 Other Service Income 628-01
628-02
628-03
628-04
628-05
628-06
628-07
628-09
628-10
628-11
628-12
628-13
628-14
628-15
628-16
628-17
628-18
628-19
40202000 00 Business Income
40202010 00 School Fees
40202010 01 Tuition Fees 644-01
40202010 02 Income Collected from Students 612-01
40202010 03 Income from Other Sources 615-01
40202010 99 Other School Fees 618-01
619-01
619-02
619-03
619-04
619-05
619-06
624-01
40202020 00 Affiliation Fees
40202030 00 Examination Fees
40202040 00 Seminar/Training Fees 622-01
622-02
40202050 00 Rent/Lease Income 642-01
642-02
642-03
642-05
642-07
648-07
40202090 00 Waterworks System Fees 678-04
40202100 00 Power Supply System Fees
40202130 00 Income from Hostels/Dormitories and Other Like Faci
642-04
642-06
642-08
632-01
40202160 00 Sales Revenue 643-01
40202160 01 Book Sales 643-05
40202160 99 Other Sales 643-02
643-03
643-04
40202210 00 Interest Income
40202210 01 Interest on NG Deposits
40202210 02 Interest on Advances to GOCCs
40202210 99 Others 664-01
40202230 00 Fines and Penalties - Business Income
40202990 00 Other Business Income
40202990 99 Other Business Income 648-01
648-02
648-03
648-04
648-05
648-06
648-08
648-09
687-01
40300000 00 ASSISTANCE AND SUBSIDY
40301000 00 Assistance and Subsidy
40301010 00 Subsidy from National Government 651-01
40400000 00 SHARES, GRANTS AND DONATIONS
40402000 00 Grants and Donations 662-01
40402010 00 Income from Grants and Donations in Cash
40402020 00 Income from Grants and Donations in Kind
40500000 00 GAINS
40501030 00 Gain on Sale of Investment Property 678-01
40501040 00 Gain on Sale of Property, Plant and Equipment 682-01
40501100 00 Gain on Sale of Intangible Assets
40501990 00 Other Gains 678-02
678-03
678-05
678-06
678-07
678-08
40600000 00 OTHER NON-OPERATING INCOME
40601000 00 Sale of Assets
40601010 00 Sale of Garnished/Confiscated/Abandoned/Seized G666-01
Permit Fees
Registration Fees
Clearance and Certification Fee
Other Service Income-ID Fees/ID Processing/ID Validation

Processing Fee
Processing Fee-Registrar's Mailing and Handling Charges
Fines and Penalties-Service Income
Other Service Income
Other Service Income-Computer Lab Fees
Other Service Income-Research & Instruction Related Fee
Other Service Income-PPD-Motorpool
Other Service Income-(Remuneration)
Other Service Income-Software installation
Other Service Income-(Student Fees)
Other Service Income-(Evaluation Fee, Examination Fees, Load Revision, etc.)
Other Service Income-MICEL Income
Other Service Income-MICEL Tuition
Other Service Income-Job Enabling English Prof.Training Fee
Other Service Income-Guidance fee
Other Service Income-Misc. (CHED)
Other Service Income-(TADMAN)
Other Service Income-Value Engineering
Other Service Income-Technology fee
Other Service Income-Internet Fees
Other Service Income-Foreign Student Fee
Tuition Fees
Athletic and Cultural Fees
Diploma, Diploma Jacket and Other Graduation Fees
Library Fees/ Bar Code/Borrower''s Card
Medical, Dental & Laboratory Fees
Medical/Dental Fee
Laboratory Fees
Facilities Fees
Medical Dental & Laboratory fees-Specialized Lab. fee
R L E Fee
Transcript of Records Fees
Seminar/Training Fees
CISCO Training Fees
Rental Income
Rental of Caps, Gowns, Books, and Equipment
Rental of Building, Tennis Court, Spaces, and Facilities
Audio Visual - Sound System Rental
Rent Income-School Bus
Other Business Income-Equipment Rental
Miscellaneous Income - Light, Power and Water
Rent Income-Hostel Room Rental

Rental Income - IDS Canteen/CBA Business Center
Rental Income - SGS Dormitory
Income from Canteen Operations
Sales Revenue
Sales Revenue-Books
Sales Revenue-Bamboo Craft
Sales Revenue-Ceramics Product
Sales Revenue-ICTC Sales
Interest Income
Other Business Income

Other Business Income-Internet Fees
Other Business Income-Nat''l Computer Center (NCC)
Other Business Income-Computer Lab.
Other Business Income-Oracle
Other Business Income - Computer Services
Other Business Income-ID Processing(ICTC)
Other Business Income-CHED Lab Services(ICTC)
Payment for lost equipt., books, others
Subsidy Income from National Government
Income fr. Grants & Donations

Miscellaneous Income
Gain/ Loss On Sale of Disposed Assets
Miscellaneous Income-Cash Advance from Intel

Miscellaneous Income-Hinaplanon lot
Miscellaneous Income -Other Income
Miscellaneous Income-E-Procurement Training
Miscellaneous Income - LET Review
Miscellaneous Income-Wellness Program
Sale of Confiscated/Abandoned/Seized Goods and Properties

Business Rule on Expenditure: No transactions are to be posted to header account codes, which have been marked in bold.
UACS Description
50000000 00 EXPENSES
40200000 00 PERSONNEL SERVICES
50101000 00 Salaries and Wages
50101010 00 Salaries and Wages - Regular
50101010 01 Basic Salary - Civilian
50101020 00 Salaries and Wages - Casual/Contractual
50102000 00 Other Compensation

50102010 00 Personnel Economic Relief Allowance (PERA)
50102010 01 PERA - Civilian
50102020 00 Representation Allowance

50102030 00 Transportation Allowance
50102030 01 Transportation Allowance
50102040 00 Clothing/Uniform Allowance
50102040 01 Clothing/Uniform Allowance - Civilian
50102050 00 Subsistence Allowance

50102050 01 Subsistence Allowance - Military/Uniformed Personnel
50102050 02 Subsistence Allowance - Magna Carta Benefits for Science and Technology under R.A.
50102050 03 Subsistence Allowance - Magna Carta Benefits for Public Health Workers under R.A. 73
50102050 04 Subsistence Allowance - Magna Carta Benefits for Public Social Workers under R.A. 943
50102060 00 Laundry Allowance
50102060 01 Laundry Allowance - Civilian
50102060 02 Laundry Allowance - Military/Uniformed Personnel
50102060 03 Laundry Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439
50102060 04 Laundry Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305
50102060 05 Laundry Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432
50102070 00 Quarters Allowance
50102070 01 Quarters Allowance - Civilian
50102070 02 Quarters Allowance - Military/Uniformed Personnel
50102070 03 Quarters Allowance - Magna Carta Benefits for Science and Technology under R.A. 843
50102070 04 Quarters Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305
50102070 05 Quarters Allowance Magna Carta Benefits for Public Social Workers under R.A. 9432
50102080 00 Productivity Incentive Allowance
50102080 01 Productivity Incentive Allowance - Civilian
50102100 00 Honoraria
50102100 01 Honoraria - Civilian
50102110 00 Hazard Pay (HP)
50102110 01 Hazard Pay
50102110 02 Hazard Duty Pay - Civilian
50102120 00 Longevity Pay
50102120 01 Longevity Pay - Civilian
50102130 00 Overtime and Night Pay
50102130 01 Overtime Pay
50102130 02 Night-shift Differential Pay
50102140 00 Year End Bonus
50102140 01 Bonus - Civilian
50102150 00 Cash Gift

50102150 01 Cash Gift - Civilian
50103000 00 Personnel Benefit Contributions

50103010 00 Retirement and Life Insurance Premiums
50103020 00 Pag-IBIG Contributions

50103020 01 Pag-IBIG Civilian
50103030 00 PhilHealth Contributions

50103030 01 PhilHealth Civilian
50103040 00 Employees Compensation Insurance Premiums

50103040 01 ECIP - Civilian
50104000 00 Other Personnel Benefits

50104020 00 Retirement Gratuity
50104020 01 Retirement Gratuity - Civilian
50104030 00 Terminal Leave Benefits
50104030 01 Terminal Leave Benefits - Civilian
50104990 99
50200000 00 MAINTENANCE AND OTHER OPERATING EXPENSES

50201000 00 Traveling Expenses
50201010 00 Traveling Expenses - Local
50201020 00 Traveling Expenses - Foreign
50202000 00 Training and Scholarship Expenses
50202010 00 Training Expenses
50202020 00 Scholarship Grants/Expenses
50203000 00 Supplies and Materials Expenses

50203010 00 Office Supplies Expenses
50203020 00 Accountable Forms Expenses
50203050 00 Food Supplies Expenses
50203070 00 Drugs and Medicines Expenses
50203080 00 Medical, Dental and Laboratory Supplies Expenses
50203090 00 Fuel, Oil and Lubricants Expenses

50203110 00 Textbooks and Instructional Materials Expenses
50203110 01 Textbooks and Instructional Materials Expenses
50203110 02 Chalk Allowance
50203120 00 Military, Police and Traffic Supplies Expenses
50203990 00 Other Supplies and Materials Expenses
50204000 00 Utility Expenses
50204010 00 Water Expenses
50204020 00 Electricity Expenses
50205000 00 Communication Expenses
50205010 00 Postage and Courier Services
50205020 00 Telephone Expenses
50205020 01 Mobile
50205020 02 Landline
50205030 00 Internet Subscription Expenses
50205040 00 Cable, Satellite, Telegraph and Radio Expenses
50206000 00 Awards/Rewards and Prizes
50206010 00 Awards/Rewards Expenses
50206010 01 Awards/Rewards Expenses
50206010 02 Rewards and Incentives
50206020 00 Prizes
50210000 00 Confidential, Intelligence and Extraordinary Expenses
50210030 00 Extraordinary and Miscellaneous Expenses
50211000 00 Professional Services

50211010 00 Legal Services
50211020 00 Auditing Services
50211030 00 Consultancy Services
50211990 00 Other Professional Services
50212000 00 General Services

50212010 00 Environment/Sanitary Services
50212020 00 Janitorial Services
50212030 00 Security Services
50212990 00 Other General Services

50213000 00 Repairs and Maintenance
50213010 00 Repairs and Maintenance - Investment Property
50213020 00 Repairs and Maintenance - Land Improvements
50213020 99 Other Land Improvements
50213030 00 Repairs and Maintenance - Infrastructure Assets
50213030 04 Water Supply Systems
50213030 05 Power Supply Systems
50213040 00 Repairs and Maintenance - Buildings and Other Structures
50213040 01 Buildings
50213040 02 School Buildings

50213040 99 Other Structures
50213050 00 Repairs and Maintenance - Machinery and Equipment
50213050 01 Machinery
50213050 02 Office Equipment
50213050 03 ICT Equipment
50213050 07 Communication Equipment
50213050 10 Military, Police and Security Equipment
50213050 11 Medical Equipment
50213050 14 Technical and Scientific Equipment
50213050 99 Other Machinery and Equipment
50213060 00 Repairs and Maintenance - Transportation Equipment
50213060 01 Motor Vehicles
50213070 00 Repairs and Maintenance - Furniture and Fixtures
50213990 00 Repairs and Maintenance - Other Property, Plant and Equipment
50215000 00 Taxes, Insurance Premiums and Other Fees
50215010 00 Taxes, Duties and Licenses
50215010 01 Taxes, Duties and Licenses
50215020 00 Fidelity Bond Premiums
50215030 00 Insurance Expenses
50299000 00 Other Maintenance and Operating Expenses
50299010 00 Advertising Expenses
50299020 00 Printing and Publication Expenses
50299030 00 Representation Expenses
50299040 00 Transportation and Delivery Expenses
50299050 00 Rent/Lease Expenses
50299050 01 Rents - Buildings and Structures
50299050 02 Rents - Land
50299050 03 Rents - Motor Vehicles
50299050 04 Rents - Equipment
50299050 05 Rents - Living Quarters
50299050 06 Operating Lease
50299050 07 Financial Lease
50299060 00 Membership Dues and Contributions to Organizations
50299070 00 Subscription Expenses
50299080 00 Donations
50299090 00 Litigation/Acquired Assets Expenses
50299990 01 Website Maintenance
50300000 00 FINANCIAL EXPENSES
50301000 00 Financial Expenses
50301040 00 Bank Charges
50301990 00 Other Financial Charges
50500000 00 NON-CASH EXPENSES
50501000 00 Depreciation
50501010 00 Depreciation - Investment Property
50501020 00 Depreciation - Land Improvements
50501020 99 Other Land Improvements
50501030 00 Depreciation - Infrastructure Assets
50501030 04 Water Supply Systems
50501030 05 Power Supply Systems
50501040 00 Depreciation - Buildings and Other Structures
50501040 01 Buildings
50501040 02 School Buildings
50501040 99 Other Structures
50501050 00 Depreciation - Machinery and Equipment
50501050 01 Machinery
50501050 02 Office Equipment
50501050 03 ICT Equipment
50501050 07 Communication Equipment
50501050 08 Construction and Heavy Equipment
50501050 10 Military, Police and Security Equipment
50501050 11 Medical Equipment
50501050 13 Sports Equipment
50501050 14 Technical and Scientific Equipment
50501050 99 Other Machinery and Equipment
50501060 00 Depreciation - Transportation Equipment
50501060 01 Motor Vehicles
50501060 99 Other Transportation Equipment
50501070 00 Depreciation - Furniture, Fixtures and Books
50501070 01 Furniture and Fixtures
50501070 02 Books
50501990 00 Depreciation - Other Property, Plant and Equipment
50502000 00 Amortization
50502010 00 Amortization - Intangible Assets
50502010 01 Patents/Copyrights
50502010 02 Computer Software
50502010 99 Other Intagible Assets
50503000 00 Impairment Loss
50503010 00 Impairment Loss - Financial Assets Held to Maturity
50503020 00 Impairment Loss - Loans and Receivables
50503030 00 Impairment Loss - Lease Receivables
50503060 00 Impairment Loss - Other Receivables
50503070 00 Impairment Loss - Inventories
50503080 00 Impairment Loss - Investment Property
50503090 00 Impairment Loss - Property, Plant and Equipment
50503110 00 Impairment Loss - Intangible Assets
50503990 0 Impairment Loss - Other Assets
50504000 00 Losses
50504010 00 Loss on Foreign Exchange (FOREX)
50504020 00 Loss on Sale of Investments
50504030 00 Loss on Sale of Investment Property
50504040 00 Loss on Sale of Property, Plant and Equipment
50504070 00 Loss on Sale of Intangible Assets
50504080 00 Loss on Sale of Assets
50504090 00 Loss of Assets
50504100 00 Loss on Guaranty
50504990 00 Other Losses
h have been marked in bold.
701-01 Salaries and Wages-Regular

701-02 Salary Differential
701-03 Monetization
701-04 Salary Differential 2nd Tranche
701-05 Salary Differential 3rd Tranche
703-01 Salaries and Wages-Part Time
703-02 Salaries and Wages-Student Labor
704-01 Salaries and Wages-Substitute
705-01 Salaries and Wages-Casual
706-01 Salaries and Wages-Contractual
711-01 PERA-Personnel Economic Relief Allowance

711-02 PERA-Personnel Economic Relief Allowance (Casual/Contractual)
713-01 Representation Allowance(RA)
714-01 Transportation Allowance(TA)
715-01 Clothing/Uniform Allowance

715-02 Clothing/Uniform Allowance (Casual)
715-03 Clothing/Uniform Allowance (Contractual)
716-01 Subsistence, Laundry and Quarter Allowance
716-02 Subsistence, Laundry and Quarter Allowance (Casual)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
717-01 Productivity Incentive Benefit
717-02 Productivity Enhancement Pay
720-01 Honoraria
721-01 Hazard Pay
722-01 Longetivity Pay
723-01 Overtime & Night Pay
725-01 Year End Bonus

725-02 Year End Bonus - Casual
725-03 Year End Bonus - Contractual
724-01 Cash Gift

724-02 Cash Gift - Casual
724-03 Cash Gift - Contractual
731-01 Life & Retirement Insurance Contributions

731-02 Life & Retirement Insurance Contributions (Casual)
731-03 Life & Retirement Insurance Contributions (Contractual)
732-01 PAG-IBIG Contribution

732-02 PAG-IBIG Contribution (Casual)
732-03 PAG-IBIG Contribution (Contractual)
733-01 PHILHEALTH Contribution

733-02 PHILHEALTH Contribution (Casual)
733-03 PHILHEALTH Contribution (Contractual)
734-01 ECC Contribution

734-02 ECC Contribution (Casual)
734-03 ECC Contribution (Contractual)
740-01 Retirement Benefit-Civilian
742-01 Terminal Leave Benefits
749-01 Other Personnel Benefits

749-02 Other Personnel Benefits-Faculty Stipend
749-03 Other Personnel Benefits-Thesis Advising
749-04 Other Personnel Benefits-Loyalty
749-05 Other Personnel Benefits-Annual CNA Incentive
749-06 Other Personnel Benefits-Monetization
749-07 Other Personnel Benefits-Medical Allowance
749-08 Other Personnel Benefits-Productivity Incentive Bonus
749-09 Other Personnel Benefits-Provident Fund
749-10 Other Personnel Benefits-Anniversary Bonus
749-11 Other Personnel Benefits-Hazard Pay
749-12 Other Personnel Benefits-IGP Incentive
749-15 Other Personnel Benefits-Productivity Enhancement Incentive 5K (Contractual)
749-16 Other Personnel Benefits-Productivity Enhancement Incentive 5K (Casual)
751-01 Traveling Expenses-Local

752-01 Traveling Expenses-Foreign
753-01 Training Expenses

754-01 Scholarship Expenses
754-02 Scholarship Expenses (ESGP-PA)
755-01 Office Supplies Expenses

756-01 Accountable Forms Expenses
758-01 Food Supplies Expense
759-01 Drugs and Medicines Expenses
760-01 Medical, Dental, & Lab.Supplies Expense
760-02 Medical, Dental, & Lab.Supplies Expense-Clinic
760-03 Laboratory Supplies Expense-Academic
761-01 Gasoline, Oil & Lubricant Expenses
763-01 Textbooks and Instructional Materials Supplies
764-01 Military and Police Supplies

765-01 Other Supplies Expenses
766-01 Water Expenses

767-01 Electricity Expenses
771-01 Postage and Deliveries
773-01 Telephone Expenses (Mobile)

772-01 Telephone Expenses-Landline
774-01 Internet Expenses
775-01 Cable, Satelite,Telegraph & Radio Expenses
779-01 Awards and Indemnites
883-01 Extraordinary Expenses

884-01 Miscellaneous Expenses
791-01 Legal Services

792-01 Auditing Services
793-01 Consultancy Services
799-01 Other Professional Services
799-02 Other Professional Services - Employees' Medical Examinations
799-03 Other Professional Fees-Graduate Program
796-01 Janitorial Services

797-01 Security Services
797-02 Security Services (Tanod)
795-01 General Services
802-01 Repairs & Maintenance- Land Improvements
854-01 Repairs and Maintenance-Artesian Wells, Reservoirs

805-01 Repairs & Maintenance- Electrification, Power and Water System
811-01 Repairs and Maintenance-Office Buildings

811-02 Repairs and Maintenance - Office Buildings
811-03 Repairs and Maintenance - Office Buildings Admin
811-04 Repairs and Maintenance - Office Buildings PPD
811-05 Repairs and Maintenance - Office Buildings Library
811-06 Repairs and Maintenance - Office Buildings Canteen/CBA Business Center
811-07 Repairs and Maintenance - Office Buildings Gymnasium
811-08 Repairs and Maintenance - Office Buildings IPAD
812-01 Repairs and Maintenance-School Buildings
812-02 Repairs and Maintenance-School Buildings CSM
812-03 Repairs and Maintenance-School Buildings CASS
812-04 Repairs and Maintenance-School Buildings CED
812-05 Repairs and Maintenance-School Buildings CBAA
812-06 Repairs and Maintenance-School Buildings SCS
812-07 Repairs and Maintenance-School Buildings SET
812-08 Repairs and Maintenance-School Buildings SGS
812-09 Repairs and Maintenance-School Buildings CON
812-10 Repairs and Maintenance-School Buildings COE
812-11 Repairs and Maintenance-School Buildings ETC
811-09 Repairs and Maintenance - Office Buildings HOSTEL
815-01 Repairs and Maintenance-Other Structures
821-01 Repairs and Maintenance-Office Equipments

823-01 Repairs and Maintenance-IT Equipments and Software
829-01 Repairs & Maintenance-Communication Equipt.
831-01 Repairs and Maintenance Expense - Fire Fighting Equipment
834-01 Repairs & Maintenance-Military & Police Equipment
833-01 Repairs & Maintenance-Medical, Dental & Lab. Eqpt.
836-01 Repairs and Maintenance-Technical & Scientific Equipment
840-01 Repairs and Maintenance-Other Machineries and Equipment
841-01 Repairs and Maintenance-Motor Vehicle

822-01 Repairs and Maintenance-Furniture & Fixtures
850-01 Repairs & Maintenance-Other Property,Plant & Eqpmnt
891-01 Taxes, Duties & Licences

892-01 Fidelity Bond Premiums
893-01 Insurance Expenses
780-01 Advertising Expenses

781-01 Printing & Binding Expenses
783-01 Representation Expenses
782-01 Rent Expenses
778-01 Membership Dues & Contribution to Organization

786-01 Subscription Expenses
969-01 Other Maintenance and Operating Expenses

969-02 Other MOOE-Graduation Expenses
969-03 Other MOOE-ROTC/CAT Tactical Inspection
969-04 Other MOOE-Employees/Students Athletic Expenses
969-05 Other MOOE-BOR Expenses
969-06 Other MOOE-Accreditation Expense
969-07 Other MOOE-Gate Pass/Sticker Printing
969-08 Other MOOE-GSIS Penalty/Interest
969-09 Other MOOE-Search for Chancellorship
969-10 Other MOOE-Expenses in filing of cases in court
969-11 Other MOOE-Reimbursements, etc.
969-12 Other MOOE-DOST TAPI
969-13 Other MOOE-Charter Day Expenses
969-14 Other MOOE-Palakasan
969-15 Other MOOE-Year End Activities
969-16 Other MOOE-Institute Inventory Management System
969-17 Other MOOE-Filing Fee
969-18 Other MOOE-Foundation Day Expenses
969-19 Other MOOE-Praise
969-20 Other MOOE-Gender and Development
969-21 Other MOOE-Cultural activities
971-01 Bank Charges

979-01 Other Financial Charges
902-01 Depreciation-Land Improvements
905-01 Depreciation-Electrification,power & energy structures

915-01 Depreciation-Other Sructures
926-01 Depreciation-Machineries
929-01 Depreciation-Communication Equipment
931-01 Depreciation-Firefighting equipment and accessories

934-01 Dep. Expense- Military & Police Eqpt
933-01 Depreciation-Medical, Dental & Laboratory equipment
935-01 Depreciation Expense-Sports Equipment
936-01 Depreciation-Technical & Scientific Equipment
940-01 Depreciation-Other Machineries and Equipment
941-01 Depreciation-Motor Vehicle

948-01 Depreciation-Other Transportation Equipment
922-01 Depreciation-Furniture & Fixtures

924-01 Depreciation Expense-Library Books
950-01 Depreciation-Other Property, Plant and Equipment

UACS (Cat)

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UACS (Cat)

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Mindanao State University

Iligan Institute of Technology

List of Account Codes

List of Account Codes

Subheader Description UACS Class Code Is Credit Category

Cash on Hand Cash - Collecting Officers 10101010 00 1 0

List of Account Codes

Account Codes Description

) from CA# 0322-1088-77

Cash-Collecting Officer-Camar B. Dimapingun

CIB-LCCA-SG CA# 0425

CIB-LCCA-TD (LBP-CHED DAP 0321-2237-96)

Due from NGAs

Work-In Process Inventory

Office Supplies Inventory

Office Buildings-SGS Dormitory

Artesian Wells, Pumping Station & Condults

Electrification and Power Equipment

IT Equipment & Software

Construction & Heavy Equipmt

Fire Fighting Equip. & Accessories

Military and Police Equipment

Technical & Scientific Equipment

Other Machineries and Equipment

Other Transportation Equipment

Furniture & Fixtures

Construction in Progress-Covered walk,Admin.blg.

Construction in Progress-Chem. Annex

Other Property, Plant & Equipment

Deposit on Letters of Credit

20201060 00 Due to GOCCs 417-01

Due to Other GOCCs-NHMFC(National Home & Mortgage Fund)

Guaranty Deposit Payable

Other Deferred Credits

Income & Expense Summary

Clearance and Certification Fee

Other Service Income-ID Fees/ID Processing/ID Validation

Rent Income-Hostel Room Rental

Other Business Income

Subsidy Income from National Government

Income fr. Grants & Donations

Miscellaneous Income-Cash Advance from Intel

Sale of Confiscated/Abandoned/Seized Goods and Properties

50101020 00 Salaries and Wages - Casual/Contractual

50102000 00 Other Compensation

50102020 00 Representation Allowance

50102050 00 Subsistence Allowance

50102150 00 Cash Gift

50103000 00 Personnel Benefit Contributions

50103020 00 Pag-IBIG Contributions

50103030 00 PhilHealth Contributions

50103040 00 Employees Compensation Insurance Premiums

50104000 00 Other Personnel Benefits

50200000 00 MAINTENANCE AND OTHER OPERATING EXPENSES

50203000 00 Supplies and Materials Expenses

50203090 00 Fuel, Oil and Lubricants Expenses

50211000 00 Professional Services

50212000 00 General Services

50212990 00 Other General Services

50213040 02 School Buildings

701-01 Salaries and Wages-Regular

711-01 PERA-Personnel Economic Relief Allowance

714-01 Transportation Allowance(TA)

715-01 Clothing/Uniform Allowance