Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
???????
???????
Represents classification within the account group
Example:
Asset
Cash and Cash Equivalents
Cash on Hand
Cash Collecting Officer
GL Contra-Account
1???????
- 03 -01 - 011
Asset
Receivables
Loans & Receivable Accounts
Accounts Receivable
Allowance for Impairment-AR
New accounts were provided for the
implementation of the Philippine Public Sector
Accounting Standards (PPSAS)
Some accounts were deleted since these
accounts are for use by Local Government
Units (LGUs) or Government Owned and/or
Controlled Corporations (GOCCs), while other
accounts are no longer applicable to National
Government Agencies (NGAs).
Some accounts were either expanded or
compressed.
???????
COA Chart of Accounts Object
Major ???????
Accounts Group
???????
Accrual Method