Accounting Codes 2007 - Jagna

2007 ACCOUNT CODESAccount CodesAccount Title101 Cash in Vault102 Cash - Collecting Officers103 Cash - Disbursing Officers104 Petty Cash Fund106 Payroll Fund110 Cash - Bangko Sentral ng Pilipinas111 Cash in Bank - Local Currency, Current Account112 Cash in Bank - Local Currency, Savings Account113 Cash in Bank - Local Currency, Time Deposits114 Cash - Bangko Sentral ng Pilipinas115 Cash in Bank - Foreign Currency, Current Account116 Cash in Bank - Foreign Currency, Savings Account117 Cash in Bank - Foreign Currency, Time Deposits121 Accounts Receivable301 Allowance for Doubtful Accounts122 Notes Receivable123 Due from Officers and Employees124 Loans Receivable - GOCCs125 Loans Receivable - LGUs126 Loans Receivable - Others127 Real Property Tax Receivable128 Special Education Tax Receivable129 Interests Receivable136 Due from NGAs137 Due from GOCCs138 Due from LGUs139 Due from NGOs/Pos148 Advances to Officers and Employees144 Due from Other Funds146 Receivables - Disallowances/Charges149 Other Receivables151 Raw Materials Inventory152 Work - In - Process Inventory153 Finished Goods Inventory154 Merchandise Inventory155 Office Supplies Inventory156 Accountable Forms Inventory157 Animal/Zoological Supplies Inventory158 Food Supplies Inventory159 Drugs and Medicines Inventory160 Medical, Dental and Laboratory Supplies Inventory161 Gasoline, Oil and Lubricants Inventory162 Agricultural Suuplies Inventory163 Textbooks and Instructional Materials Inventory164 Military and Police Supplies Inventory165 Other Supplies Inventory166 Confiscated/Abandoned/Seized Goods Inventory167 Spare Parts Inventory168 Construction Materials Inventory169 Livestock Inventory170 Crops and Fruits Inventory176 Other Agricultural, Fishery and Forestry Products Inventory177 Prepaid Rent178 Prepaid Insurance179 Prepaid Interest180 Deposit on Letters of Credit181 Advances to Contractors182 Deffered Charges185 Other Prepaid Expences186 Guaranty Deposits189 Other Current Assets191 Investments in Treasury Bills

192 Investments in Stocks193 Investments in Bonds197 Other Investments and Marketable Securities198 Sinking Fund201 Land202 Land Improvements302 Accumulated Depriciation - Land Improvements203 Runways/Taxiways303 Accumulated Depriciation - Runways/Taxiways204 Railways304 Accumulated Depriciation - Railways205 Electrification, Power and Energy Structures305 Accumulated Depriciation - Electrifiction, Power and Energy211 Office Buildings311 Accumulated Depriciation - Office Buildings212 School Buildings312 Accumulated Depriciation - School Buildings213 Hospitals and Health Centers313 Accumulated Depriciation - Hospitals and Health Centers214 Markets and Slaughterhouses314 Accumulated Depriciation - Markets and Slaughterhouses215 Other Structures315 Accumulated Depriciation - Other Structures218 Leasehold Improvements, Land318 Accumulated Depriciation - Leasehold Improvements, Land219 Leasehold Improvements, Buildings319 Accumulated Depriciation - Leasehold Improvements, Buildings220 Other Leasehold Improvements320 Accumulated Depriciation - Other Leasehold Improvements221 Office Equipment321 Accumulated Depriciation - Office Equipment222 Furniture and Fixtures322 Accumulated Depriciation - Furniture and Fixtures223 IT Equipment and Software323 Accumulated Depriciation - IT Equipment224 Library Bocks324 Accumulated Depriciation - Library Bocks226 Machineries326 Accumulated Depriciation - Machineries227 Agricultural, Fishery and Forestry Equipment327 Accumulated Depriciation - Agrucultural, Fishery and Forestry228 Airport Equipment328 Accumulated Depriciation - Airport Equipment229 Communication Equipment329 Accumulated Depriciation - Communication Equipment230 Construction and Heavy Equipment330 Accumulated Depriciation - Constrution and Heavy Equipment231 Firefighting Equipment and Accessories331 Accumulated Depriciation - Firefighting Equipment and Accessories232 Hospitals Equipment332 Accumulated Depriciation - Hospitals Equipment333 Medical, Dental and Laboratory Equipment234 Accumulated Depriciation - Medical, Dental and Laboratory Equipment334 Military and Police Equipment334 Accumulated Depriciation - Military and Police Equipment235 Sports Equipment335 Accumulated Depriciation - Sports Equipment236 Technical and Scientific Equipment336 Accumulated Depriciation - Technical and Scientific Equipment240 Other Machineries and Equipment340 Accumulated Depriciation - Other Machineries and Equipment241 Motor Vehicles341 Accumulated Depriciation - Motor Vehicles242 Trains342 Accumulated Depriciation - Trains243 Aircraft and Aircraft Ground Equipment343 Accumulated Depriciation - Aircraft and Aircraft Ground Equipment244 Watercrafts344 Accumulated Depriciation - Watercrafts

248 Other Transportation Equipment348 Accumulated Depriciation - Other Transportation Equipments250 Other Property, Plants and Equipment350 Accumulated Depriciation - Other Property, Plants and Equipment251 Roads, Highways and Bridges252 Parks, Plazas and Munuments253 Ports, Lighthouses and Harbors254 Artesian Wells, Reservoirs, Pumping Stations and Conduits255 Irrigation, Canals and Laterals256 Flood Controls257 Waterways, Aqueducts, Seawalls, River Walls and Others260 Other Public Infrastructures261 Reforestation - Upland262 Reforestation - Marshland/Swampland264 Construction in Progress - Agency Assets266 Construction in Progress - Roads, Highways and Bridges267 Construction in Progress - Parks, Plazas and Munuments268 Construction in Progress - Ports, Lighthouses and Harbors269 Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and CO270 Construction in Progress - Irrigation, Canals and Laterals271 Construction in Progress - Flood Controls272 Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Other273 Construction in Progress - Other Public Infrastructures274 Construction in Progress - Reforestation - Upland275 Construction in Progress - Reforestation - Marshland/Swampland281 Work/Other Animals282 Breeding Stocks283 Arts, Archeological Specimen and Other Exhibits284 Items in Transit290 Other assets401 Accounts Payable402 Notes Payable403 Due to Officers and Employees409 Interest Payable412 Due to BIR413 Due to GSIS414 Due to PAG - IBIG415 Due to PHILHEALTH416 Due to Other NGAs417 Due to Other GOCCs418 Due to LGUs424 Due to Other Funds426 Guaranty Deposits Payable427 Performance/Bidders/Bail Bonds Payable428 Currency Swap Payable429 Tax Refunds Payable439 Other Payables441 Mortgage Payable442 Bonds Payable - Domestic443 Bonds Payable - Foreign444 Loans Payable - Domestic445 Loans Payable - Foreign450 Other Long - Term Liabilities451 Deffered Real Property Tax Income452 Deffered Special Education Tax Income455 Other Deffered Credits501 Government Equity511 Costs of Goods Sold513 Retained Operating Surplus(Year 1)514 Retained Operating Surplus(Year 2)515 Retained Operating Surplus(Year 3)581 Amusement Tax582 Business Tax583 Community Tax584 Franchise Tax585 Occupation Tax586 Printing and Publication587 Property Transfer Tax588 Real Property Tax

589 Real Property Tax on Idle Lands590 Special Assessment Tax591 Special Education Tax592 Tax on Delivery Trucks and Vans593 Tax on Sand, Gravel and Other Quarry Products598 Other Local Taxes599 Fines and Penalties - Local Taxes601 Fees on Weights and Measures602 Fishery Rental Fees603 Franchising and Licensing Fees604 Motor Vehicles Ushers Charge605 Permit Fees606 Registration Fees608 Other Permits and Licenses609 Fines and Penalties - Permits and Licenses611 Affiliation Fees612 Athletic and Cultural Fees613 Clearance and Certification Fees614 Comprehensive Examination Fees615 Diploma and Graduation Fees616 Garbage Fees617 Inspection Fees618 Library Fees619 Medical, Dental and Laboratory620 Passport and Visa Fees621 Processing Fees622 Seminar Fees623 Toll and Terminal Fees624 Transcript of Records fees628 Other Service Income629 Fines and Penalties - Service Income631 Hospitals Fees632 Income from Canteen Operations633 Income from Cemetery Operations634 Income from Communication Facilities635 Income from Dormitory Operations636 Income from Markets637 Income from Slaughterhouses638 Income from Transportation Systems639 Income from Waterworks Systems640 Landing and Parking Fees641 Printing and Publication Income642 Rent Income643 Sales Revenue644 Tuition Fees648 Other Business Income649 Fines and Penalties - Business Income652 Subsidy from other National Government Agencies656 Subsidy from Other LGUs657 Subsidy from Other Funds661 Dividend Income662 Income from Grants and Donations663 Insurance Income664 Interest Income665 Internal Revenue Allotment666 Sale of Confiscated/Abandoned/Seized Goods and Properties667 Share from Economic Zones668 Share from Expanded Value Added Tax (EVAT)669 Share from National Wealth670 Share from PAGCOR/PCSO671 Share from Tobacco Excise Tax678 Miscellaneous Income679 Other Fines and Penalties681 Gain/Loss on Foreign Exchange (FOREX)682 Gain/Loss on Sale of Disposed Assets683 Gain/Loss on Sale of Securities684 Prior Years' Adjustments701 Salaries and Wages - Regular702 Salaries and Wages - Military/Uniformed

703 Salaries and Wages - Part-time704 Salaries and Wages - Substitute705 Salaries and Wages - Casual706 Salaries and Wages - Contractual707 Salaries and Wages - Emergency711 Personnel Economic Relief Allowance (PERA)712 Additional Compensation (ADCOM)713 Representation Allowance (RA)714 Transportation Allowance (TA)715 Clothing/Uniform Allowance716 Subsistence, Laundry and Quarter Allowance717 Productivity Incentive Allowance718 Overseas Allowance719 Other Bonuses and Allowances720 Honoraria721 Hazard Pay722 Longevity Pay723 Overtime and Night Pay724 Cash Gift725 Year End Bonus731 Life and Retirement Insurance Contributions732 PAG-IBIG Contributions733 PHILHEALTH Contributions734 ECC Contributions738 Pension Benefits - Civilian739 Pension Benefits - Military/Uniformed740 Retirement Benefits - Civilian741 Retirement Benefits - Military/Uniformed742 Terminal Leave Benefits743 Health Workers Benefits749 Other Personnel Benefits751 Travelling Expenses - Local752 Travelling Expenses - Foreign753 Training Expenses754 Scholarship Expenses755 Office Supplies Expenses756 Accountable Forms Expenses757 Animal/Zoological Supplies Expenses758 Food Supplies Expenses759 Drugs and Medicines Expenses760 Medical, Dental and Laboratory Supplies Expenses761 Gasoline, Oil and Lubricants Expenses762 Agriculture Supplies Expenses763 Textbooks and Instructional Materials Expenses764 Military and Police Supplies Expenses765 Other Supplies Expenses766 Water Expenses767 Electricity Expenses768 Cooking Gas Expenses771 Postage and Deliveries772 Telephone Expenses - Landline773 Telephone Expenses - Mobile774 Internet Expenses775 Cable, Satellite, Telegraph and Radio Expenses778 Membership Dues and Contributions to Organizations779 Awards and Indemnities780 Advertising Expenses781 Printing and Binding Expenses782 Rent Expenses783 Representation Expenses784 Transportation Expenses785 Storage Expenses786 Subcriptions Expenses787 Survey Expenses788 Rewards and Other Claims791 Legal Services792 Auditing Services793 Consultancy Services794 Environment/Sanitary Services

795 General Services796 Janitorial Services797 Security Services799 Other Professional Services802 Repairs and Maintenance - Land Improvements803 Repairs and Maintenance - Runways/Taxiways804 Repairs and Maintenance - Railways805 Repairs and Maintenance - Electrification, Power and Energy structures811 Repairs and Maintenance - Office Buildings812 Repairs and Maintenance - School Buildings813 Repairs and Maintenance - Hospitals and Health Centers814 Repairs and Maintenance - Markets and Slaughterhouses815 Repairs and Maintenance - Other Structures818 Repairs and Maintenance - Leasehold Improvements, Land819 Repairs and Maintenance - Leasehold Improvements, Buildings820 Repairs and Maintenance - Other Leasehold Improvements821 Repairs and Maintenance - Office Equipment822 Repairs and Maintenance - Furniture and Fixtures823 Repairs and Maintenance - IT Equipment and Software826 Repairs and Maintenance - Machineries827 Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment828 Repairs and Maintenance - Airport Equipment829 Repairs and Maintenance - Communication Equipment830 Repairs and Maintenance - Construction and Heavy Equipment831 Repairs and Maintenance - Firefighting Equipment and Accessories832 Repairs and Maintenance - Hospital Equipment833 Repairs and Maintenance - Medical, Dental and Laboratory Equipment834 Repairs and Maintenance - Military and Police Equipment835 Repairs and Maintenance - Sports Equipment836 Repairs and Maintenance - Technical and Scientific Equipment840 Repairs and Maintenance - Other Machineries and Equipment841 Repairs and Maintenance - Motor Vehicles842 Repairs and Maintenance - Trains843 Repairs and Maintenance - Aircraft and Aircraft Ground Equipment844 Repairs and Maintenance - Watercrafts848 Repairs and Maintenance - Other Transportation Equipment850 Repairs and Maintenance - Other Property, Plant and Equipment851 Repairs and Maintenance - Roads, Highways and Bridges852 Repairs and Maintenance - Parks, Plazas and Monuments853 Repairs and Maintenance - Ports, Lighthouses and Harbors854 Repairs and Maintenance - Artesian Wells, reservoirs, Pumping Stations and C855 Repairs and Maintenance - Irrigation, Canals and Laterals856 Repairs and Maintenance - Flood Controls857 Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and Ot860 Repairs and Maintenance - Other Public Infrastructures861 Repairs and Maintenance - Reforestration - Upland862 Repairs and Maintenance - Reforestration - Marshland/Swampland871 Subsidy to National Government Agencies874 Subsidy to Local Government Units875 Subsidy to Government Owned and Controlled Corporations876 Subsidy to NGOs/Pos877 Subsidy to Other Funds878 Donations881 Confidential Expenses882 Intelligence Expenses883 Extraordinary Expenses884 Miscellaneous Expenses891 Taxes, Duties and Licenses892 Fidelity Bond Premiums893 Insurance Expenses901 Bad Debts Expense902 Depreciation - Land Improvements903 Depreciation - Runways/Taxiways904 Depreciation - Railways905 Depreciation - Electrification, Power and Energy Structures911 Depreciation - Office Buildings912 Depreciation - School Buildings913 Depreciation - Hospitals and Health Centers914 Depreciation - Markets and Slaughterhouses

915 Depreciation - Other Structures918 Depreciation - Leasehold Improvements, Land919 Depreciation - Leasehold Improvements, Buildings920 Depreciation - Other Leasehold Improvements921 Depreciation - Office Equipment922 Depreciation - Furniture and Fixtures923 Depreciation - IT Equipment924 Depreciation - Library Books926 Depreciation - Machineries927 Depreciation - Agricultural, Fishery, and Forestry Equipment928 Depreciation - Airport Equipment929 Depreciation - Communication930 Depreciation - Construction and Heavy Equipment931 Depreciation - Firefighting Equipment and Accessories932 Depreciation - Hospital Equipment933 Depreciation - Medical, Dental and Laboratory Equipment934 Depreciation - Military and Police Equipment935 Depreciation - Sports Equipment936 Depreciation - Technical and Scientific Equipment940 Depreciation - Other Machineries and Equipment941 Depreciation - Motor Vehicles942 Depreciation - Trains943 Depreciation - Aircraft and Aircraft Ground Equipment944 Depreciation - Watercrafts948 Depreciation - Other Transportation Equipment950 Depreciation - Other Property, Plant and Equipment951 Obsolescence - IT Software954 Discount on Real Property Taxes955 Discount on Special Education Tax957 Loss from Tax Exemptions958 Tax Refunds959 Remittance to National Treasury from Assets Disposal961 Loss of Assets962 Loss on Guaranty969 Other Maintenance and Operating Expenses971 Bank Charges972 Commitment Fees973 Debt Service Subsidy to GOCCs974 Documentary Stamps Expenses975 Interest Expenses979 Other Financial ChargesTotalPlease verify the ff: if not 0Dr vs CrPresence of Public Infra/Refo ProjectPresence of accts for SEF use onlySpecial Education Tax ReceivableSpecial Education Tax (Income)Discount on SET- RPT Receivable- SET (Income)- Discount on RPT