ACCOUNT TITLE ACCOUNT CODE

ASSETS
Cash 

Cash on Hand 
Cash - In Local Treasury  1-01-01-010 
Petty Cash  1-01-01-020 

Cash in Bank 
Cash in Bank - Local Currency, Current 1-01-02-010 
Account 

Investments  1-02-01-010 
Investment in Time Deposits 

Receivables 
Receivable Accounts  1-03-01-010 
Accounts Receivable  1-03-01-011
Allowance for Impairment - Accounts
Receivable 
1-03-02-010
Inter-agency Receivables 
Due from Local Government Units 
1-03-03-010
Advances 
1-03-03-020
Advances for Payroll
Advances to Officers and Employees 

Other Receivables 1-03-04-010

Receivables - Disallowances/Charges 1-03-04-020
Due from Officers and Employees 1-03-04-990
Other Receivables 1-03-04-991 
Allowance for Impairment - Other
Receivables

Inventories  1-04-01-010
Inventory Held for Sale 
Merchandise Inventory
1-04-02-010
Inventory Held for Distribution 1-04-02-020
Welfare Goods for Distribution 1-04-02-990 
Drugs and Medicines for Distribution
Other Supplies and Materials for Distribution
1-04-03-010
Inventory Held for Consumption 1-04-03-020
Office Supplies Inventory 1-04-03-030
 Accountable Forms, Plates and Stickers
Inventory 1-04-03-990
Construction Materials Inventory
Other Supplies and Materials Inventory 
1-05-01-010
Prepayments  1-05-01-990
Advances to Contractors
Other Prepayments
1-06-01-010
Investment Property 
Investment Property - Land
1-06-01-012
Accumulated Impairment Losses - 
Investment Property - Land
1-06-01-020
Investment Property - Buildings
Accumulated Depreciation - 
1-06-01-021
Investment Property - Buildings
1-06-01-022
Accumulated Impairment Losses - 
Investment Property - Buildings
ACCOUNT TITLE ACCOUNT CODE

Property, Plant and Equipment

Land 
Land  1-07-01-010
Accumulated Impairment Losses - Land  1-07-01-012

Land Improvements 
Other Land Improvements  1-07-02-990
Accumulated Depreciation - 
Other Land Improvements 1-07-02-991
Accumulated Impairment Losses - 
Other Land Improvements 1-07-02-992

Infrastructure Assets 
Road Networks 1-07-03-010
Accumulated Depreciation - Road Networks 1-07-03-011
Accumulated Impairment Losses - Road 1-07-03-012
Networks 1-07-03-020
Flood Control Systems 1-07-03-021
Accumulated Depreciation - Flood Control 1-07-03-022
Systems
Accumulated Impairment Losses -  1-07-03-030
Flood Control Systems 1-07-03-031
Sewer Systems  1-07-03-032
Accumulated Depreciation - Sewer Systems 1-07-03-040
Accumulated Impairment Losses - Sewer 1-07-03-041
Systems
Water Supply Systems
Accumulated Depreciation - 
1-07-03-042
Water Supply Systems
Accumulated Impairment Losses - 
1-07-03-050
Water Supply Systems
1-07-03-051
Parks, Plazas and Monuments
Accumulated Depreciation - 
1-07-03-052
Parks, Plazas and Monuments
Accumulated Impairment Losses - 
1-07-03-990
Parks, Plazas and Monuments
1-07-03-991
Other Infrastructure Assets
Accumulated Depreciation - 
1-07-03-992
Other Infrastructure Assets
Accumulated Impairment Losses - 
Other Infrastructure Assets

Buildings and Other Structures 

Buildings 
Accumulated Depreciation -Buildings 
1-07-04-010
Accumulated Impairment Losses -Buildings 
1-07-04-011
School Buildings 
1-07-04-012
Accumulated Depreciation - School
1-07-04-020
Buildings 
1-07-04-021
Accumulated Impairment Losses -School
1-07-04-022
Buildings 
1-07-04-030
Hospitals and Health Centers 
1-07-04-031
Accumulated Depreciation - 
Hospitals and Health Centers 
1-07-04-032
Accumulated Impairment Losses - 
Hospitals and Health Centers
1-07-04-040
Markets
1-07-04-041
Accumulated Depreciation - Markets
1-07-04-042
Accumulated Impairment Losses - Markets
1-07-04-990
Other Structures
1-07-04-991
Accumulated Depreciation - Other Structures
1-07-04-992
Accumulated Impairment Losses - Other
Structures
ACCOUNT TITLE ACCOUNT CODE

Machinery and Equipment 

Machinery  1-07-05-010
Accumulated Depreciation - Machinery 1-07-05-011
Accumulated Impairment Losses - Machinery 1-07-05-012
Office Equipment 1-07-05-020
Accumulated Depreciation -  1-07-05-021
Office Equipment
Accumulated Impairment Losses -  1-07-05-022
Office Equipment
Information and Communication  1-07-05-030
Technology Equipment
Accumulated Depreciation - Information and  1-07-05-031
Communication Technology Equipment 
Accumulated Impairment Losses - 1-07-05-032
Information and 
Communication Technology Equipment 1-07-05-040
Communication Equipment  1-07-05-041
Accumulated Depreciation - 
Communication Equipment 1-07-05-042
Accumulated Impairment Losses - 
Communication Equipment 1-07-05-050
Construction and Heavy Equipment 1-07-05-051
Accumulated Depreciation - Construction
and  1-07-05-052
Heavy Equipment
Accumulated Impairment Losses - 1-07-05-060
Construction  1-07-05-061
and Heavy Equipment
Disaster Response and Rescue Equipment 1-07-05-062
Accumulated Depreciation - Disaster 
Response and Rescue Equipment 1-07-05-070
Accumulated Impairment Losses - Disaster  1-07-05-071
Response and Rescue Equipment
Military, Police and Security Equipment  1-07-05-072
Accumulated Depreciation - Military, Police
and  1-07-05-080
Security Equipment 1-07-05-081
Accumulated Impairment Losses - Military, 1-07-05-082
Police 
and Security Equipment 1-07-05-090
Sports Equipment  1-07-05-091
Accumulated Depreciation - Sports
Equipment 1-07-05-092
Accumulated Impairment Losses - 
Sports Equipment 1-07-05-990
Technical and Scientific Equipment  1-07-05-991
Accumulated Depreciation - Technical and 
Scientific Equipment 1-07-05-992
Accumulated Impairment Losses - Technical
and 
Scientific Equipment
Other Machinery and Equipment 
Accumulated Depreciation - Other 
Machinery and Equipment
Accumulated Impairment Losses - Other 
Machinery and Equipment
ACCOUNT TITLE ACCOUNT CODE

Transportation Equipment 
Motor Vehicles
Accumulated Depreciation - Motor Vehicles 1-07-06-010
Accumulated Impairment Losses - Motor 1-07-06-011
Vehicles 1-07-06-012
Watercrafts 1-07-06-020
Accumulated Depreciation - Watercrafts 1-07-06-021
Accumulated Impairment Losses - 1-07-06-022
Watercrafts 1-07-06-990
Other Transportation Equipment 1-07-06-991
Accumulated Depreciation - Other
Transportation Equipment 1-07-06-992
Accumulated Impairment Losses - Other
Transportation Equipment

Furniture, Fixtures and Books 

Furniture and Fixtures 
1-07-07-010
Accumulated Depreciation - Furniture and
1-07-07-011
Fixtures
1-07-07-012
Accumulated Impairment Losses - Furniture 
and Fixtures
1-07-07-020
Books 
1-07-07-021
Accumulated Depreciation - Books
1-07-07-022
Accumulated Impairment Losses - Books

Leased Assets 
Leased Assets, Land  1-07-08-010
Accumulated Impairment Losses - Leased 1-07-08-012
Assets, 
Land  1-07-08-020
Leased Assets, Buildings and 
Other Structures 1-07-08-021
Accumulated Depreciation - Leased Assets,
Buildings and Other Structures 1-07-08-022
Accumulated Impairment Losses - Leased
Assets,  1-07-08-030
Buildings and Other Structures 1-07-08-031
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets,  1-07-08-032
Machinery and Equipment 
 Accumulated Impairment Losses - Leased
Assets, 
Machinery and Equipment
Leased Assets, Transportation Equipment 1-07-08-040
Accumulated Depreciation - Leased Assets, 1-07-08-041
Transportation Equipment
Accumulated Impairment Losses - Leased 1-07-08-042
Assets,
Transportation Equipment 1-07-08-990
Other Leased Assets 1-07-08-991
Accumulated Depreciation - Other Leased 1-07-08-992
Assets
Accumulated Impairment Losses - Other 
Leased Assets
ACCOUNT TITLE ACCOUNT CODE

Leased Assets Improvements 

Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets 
1-07-09-010
Improvements, Land
1-07-09-011
Accumulated Impairment Losses - Leased
Assets 
1-07-09-012
Improvements, Land
Leased Assets Improvements, Buildings
1-07-09-020
Accumulated Depreciation - Leased Assets 
1-07-09-021
Improvements, Buildings
Accumulated Impairment Losses - Leased
1-07-09-022
Assets 
Improvements, Buildings
1-07-09-990
Other Leased Assets Improvements
1-07-09-991
Accumulated Depreciation - Other Leased
Assets Improvements
1-07-09-992
Accumulated Impairment Losses - Other
Leased 
Assets Improvements

Construction in Progress 
Construction in Progress - Land
Improvements 1-07-10-010
Construction in Progress - Infrastructure 1-07-10-020
Assets  1-07-10-030
Construction in Progress - Buildings and 
Other Structures 1-07-10-040
Construction in Progress - Leased Assets  1-07-10-050
Construction in Progress - Leased Assets
Improvements
Other Property, Plant and Equipment 
Other Property, Plant and Equipment
1-07-99-990
Accumulated Depreciation - Other Property, 
1-07-99-991
Plant and Equipment
Accumulated Impairment Losses - Other
1-07-99-992
Property, 
Plant and Equipment

Biological Assets 
Biological Assets 1-08-01-010
ACCOUNT TITLE ACCOUNT CODE

LIABILITIES

Financial Liabilities 

Payables 
Accounts Payable 2-01-01-010
Due to Officers and Employees 2-01-01-020
Interest Payable 2-01-01-030
Operating Lease Payable 2-01-01-040

Provisions 
Leave Benefits Payable 2-01-02-010

Bills/Bonds/Loans Payable 
Loans Payable - Domestic 2-01-03-010

Inter-Agency Payables 
Due to BIR 2-02-01-010
Due to GSIS 2-02-01-020
Due to Pag-IBIG 2-02-01-030
Due to PhilHealth 2-02-01-040
Due to NGAs 2-02-01-050
Due to GOCCs 2-02-01-060
Due to LGUs 2-02-01-070

Trust Liabilities 
Trust Liabilities  2-03-01-010
Guaranty/Security Deposits Payable  2-03-01-020
Trust Liabilities - Disaster Risk Reduction  2-03-01-030
and Management Fund (DRRMF)
Trust Liabilities - SK Funds 2-03-01-040

Other Payables 
 Other Payables 2-99-99-990

ACCOUNT TITLE ACCOUNT CODE

EQUITY

Government Equity 
Government Equity 3-01-01-010
Prior Years' Adjustments  3-01-01-020

Intermediate Accounts
Revenue and Expense Summary 3-01-02-010

REVENUE AND EXPENSES

Revenue from Non-Exchange Transactions 

Tax Revenue

Tax Revenue - Property 

Real Property Tax  4-01-01-010

Tax Revenue -Goods and Services 

Business Tax 4-01-02-010
Share on the tax from sand, gravel  4-01-02-020
and other quarry products

Tax Revenue - Permit Fees 

Fees and Charges on commercial breeding
4-01-03-010
of 
fighting cocks, cockfights and cockpits
4-01-03-020
Fees and Charges on places of recreation 
which charge admission fees
4-01-03-030
Fees and Charges on billboards, signboards, 
neon signs and outdoor advertisements

Tax Revenue -Others 

Share from Internal Revenue Collections  4-01-04-010
Other Taxes 4-01-04-990

Tax Revenue - Fines and Penalties 

 Tax Revenue - Fines and Penalties- Property 4-01-05-010
Tax Revenue - Fines and Penalties-  4-01-05-020
Goods and Services
Tax Revenue - Fines and Penalties- Others 4-01-05-030

Service Income 
Garbage Fees 4-01-06-010

Assistance and Subsidy 

Subsidy from National Government 4-02-01-010
Subsidy from Other Local Government Units 4-02-01-020

Shares, Grants and Donations 

Shares 
Share from National Wealth 4-03-01-010

Grants and Donations 

Grants and Donations in Cash 4-03-02-010
Grants and Donations in Kind 4-03-02-020
ACCOUNT TITLE ACCOUNT CODE

Revenue from Exchange Transactions 

Service and Business Revenue 

Service Revenue
Clearance and Certification Fees 
4-04-01-010
Other Service Revenue
4-04-01-990
Gains 
Gain on Sale of Property, Plant and
Equipment  4-05-01-010
Gain on Revaluation of Biological Assets 4-05-01-020

Expenses 

Personnel Services 
Salaries and Wages 
Salaries and Wages - Regular 5-01-01-010
Salaries and Wages - Casual/Contractual 5-01-01-020

Other Compensation 
Personal Economic Relief Allowance (PERA) 5-01-02-010
Clothing/Uniform Allowance 5-01-02-020
Subsistence Allowance 5-01-02-030
Productivity Incentive Allowance 5-01-02-040
Honoraria 5-01-02-050
Year End Bonus 5-01-02-060
Cash Gift 5-01-02-070
Other Bonuses and Allowances 5-01-02-990

Personnel Benefit Contributions 

Retirement and Life Insurance Premiums  5-01-03-010
Pag-IBIG Contributions 5-01-03-020
PhilHealth Contributions 5-01-03-030
Employees Compensation  5-01-03-040
Insurance Premiums

Other Personnel Benefits 

Terminal Leave Benefits 5-01-04-010
Other Personnel Benefits 5-01-04-990

Maintenance and Other Operating

Expenses 

Travelling Expenses 
5-02-01-010
Travelling Expenses - Local
5-02-01-020
Travelling Expenses - Foreign

Training and Scholarship Expenses 

Training Expenses 5-02-02-010

Supplies and Materials Expenses 

Office Supplies Expenses  5-02-03-010
Accountable Forms Expenses 5-02-03-020
Welfare Goods Expenses 5-02-03-030
Drugs and Medicines Expenses 5-02-03-040
Fuel, Oil and Lubricant Expenses 5-02-03-050
Other Supplies and Materials Expenses 5-02-03-990
ACCOUNT TITLE ACCOUNT CODE

Utility Expenses 
Water Expenses 5-02-04-010
Electricity Expenses  5-02-04-020

Communication Expenses 
Postage and Courier Services  5-02-05-010
Telephone Expenses 5-02-05-020
Internet Subscription Expenses  5-02-05-030
Cable, Satellite, Telegraph  5-02-05-040
and Radio Expenses

Demolition/Relocation and 
Delisting/Dredging Expenses 
Demolition and Relocation Expenses 5-02-06-010
Delisting and Dredging Expenses 5-02-06-020

Professional Services
Auditing Services 5-02-07-010
Consultancy Services 5-02-07-020
Other Professional Services 5-02-07-990

General Services
Environment/Sanitary Services 5-02-08-010
Janitorial Services 5-02-08-020
Security Services 5-02-08-030
Other General Services 5-02-08-990

Repairs and Maintenance 

Repairs and Maintenance -  5-02-09-010
Land Improvements
Repairs and Maintenance -  5-02-09-020
Infrastructure Assets
Repairs and Maintenance -  5-02-09-030
Buildings and Other Structures
Repairs and Maintenance -  5-02-09-040
Machinery and Equipment 
Repairs and Maintenance -  5-02-09-050
Transportation Equipment 
Repairs and Maintenance -  5-02-09-060
Furniture and Fixtures 
Repairs and Maintenance -  5-02-09-070
Leased Assets 
Repairs and Maintenance -  5-02-09-080
Leased Assets Improvements
Repairs and Maintenance -  5-02-09-990
Other Property, Plant and Equipment

Financial Assistance/Subsidy
LGU Equity on Other LGU/National/ 5-02-10-010
Foreign Funded Projects
Transfer to TF unutilized current  5-02-10-020
year allocation for LDRRMF
Transfer of SK allocation to STF 5-02-10-030
Subsidies - Others 5-02-10-990
ACCOUNT TITLE ACCOUNT CODE

Taxes, Insurance Premiums and Other

Fees  5-02-11-010
Fidelity Bond Premiums 
Insurance Expenses 5-02-11-020

Other Maintenance and Operating

Expenses 5-02-99-010
Advertising Expense 5-02-99-020
Representation Expenses 5-02-99-030
Transportation and Delivery Expenses 5-02-99-040
Rent/Lease Expenses 5-02-99-050
Membership Dues and Contributions 
to Organizations 5-02-99-060
Subscription Expenses 5-02-99-070
Donations 5-02-99-990
Other Maintenance and Operating Expenses

Financial Expenses 
Interest Expenses  5-03-01-010
Bank Charges 5-03-01-020
Other Financial Charges 5-03-01-990

Non-Cash Expenses 

Depreciation 
Depreciation - Land Improvements 5-04-01-010
Depreciation - Infrastructure Assets 5-04-01-020
Depreciation - Buildings and Other Structures 5-04-01-030
Depreciation - Machinery and Equipment 5-04-01-040
Depreciation - Transportation Equipment 5-04-01-050
Depreciation - Furniture, Fixtures and Books 5-04-01-060
Depreciation - Leased Assets 5-04-01-070
Depreciation -Lease Assets Improvements  5-04-01-080
Depreciation - Other Property,  5-04-01-990
Plant and Equipment 

Impairment Losses 
Impairment Loss - Land 5-04-02-010
Impairment Loss - Land Improvements 5-04-02-020
Impairment Loss - Infrastructure Assets 5-04-02-030
Impairment Loss - Buildings and 
Other Structures 5-04-02-040
Impairment Loss - Machinery and Equipment 5-04-02-050
Impairment Loss - Transportation Equipment 5-04-02-060
Impairment Loss - Furniture, Fixtures 
and Books 5-04-02-070
Impairment Loss - Leased Assets 5-04-02-080
Impairment Loss - Lease Assets 
Improvements
Impairment Loss - Other Property, Plant 
5-04-02-990
and Equipment

Losses 
Loss on Sale of Property,  5-04-03-010
Plant and Equipment 
Loss on Sale of Assets 5-04-03-020
Loss of Assets  5-04-03-030
Loss on Revaluation of Biological Assets 5-04-03-040