Account Code Account Title

102 Cash Collecting Officer

104 Petty Cash Fund
111 PNB Cash in Bank- LC Current- PNB
111 Cash in Bank- LC Current- Land Bank
111 PF Cash in Bank- Provident Fund
111 DASMA Cash in Bank- Land Bank Dasma
112 NLIF Cash in Bank- LC Current- NLIF
111 ICG Cash in Bank- LC Current- ICG
112 PNB Cash in Bank- LC Savings- Combo Account- PNB
112 Rural Cash in Bank- LC Savings- Rural Bank
112 PNB SAV Cash in Bank- LC Savings- PNB
121 Accounts Receivable
123 Due from Employees/ Officers
131 Due from National Treasury
136 Due from NGA
138 Due from LGU
144 Due from other Funds
146 Receivables- Disallowances/ Charges
149 Other Receivables
155 Supplies Inventory
168 Construcrtion Materials Inventory
177 Accrued Interest
179 Prepaid Interest
185 Other Prepaid Expenses
186 Guarantee Deposits
192 Investment in Stocks
193 Investment in Bonds
201 Land
208 Water System and Structure
211 Building
221 Office Equipment
222 Furniture and Equipment
223 IT Equipment and Software
229 Communication Equipment
240 Other Machineries and Equipment
241 Motor Vehicle
250 Other Property, Plant and Equipment
269 Construction in Progress
269 Construction in Progress- Project
290 Other Assets
301 Allowance for Doubtful Accounts
308 Accum. Depreciation- Water System & Structure
311 Accum. Depreciation- Office Building
321 Accum. Depreciation- Office Equipment
322 Accum. Depreciation- Furniture and Equipment
323 Accum. Depreciation- IT Equipment & Software
329 Accum. Depreciation- Communication Equipment
340 Accum. Depreciation- Other Machines & Equipment
341 Accum. Depreciation- Motor Vehicle
350 Accum. Depreciation- Other Property, Plant & Equipment
401 Accounts Payable
402 NLIF Notes Payable- NLIF
402 LWUA Notes Payable- LWUA
403 Due to Officers and Employees
412 Due to BIR
413 Due to GSIS
414 Due to Pag Ibig
414 JO Due to Pag Ibig (JO)
415 Due to Philhealth
Account Code Account Title
418 Due to LGU
439 Other Payables/ Interest Payables
442 Performance/ Bidders/ Bail Bonds Payable
444 KFW Loans Payable- Domestic KFW
444 ICG Loans Payable- Domestic ICG
455 Other Deferred Credits
510 Retained Earnings
512 Income and Expenses Summary
606 Registration Fees
626 Other Service Income
639 Income from Water System
648 Other Business Income
649 Fines & Penalties- Business Income
661 Dividend Icome
664 Interest Income
664 PF Interest Income- Provident Fund
664 Dasma Interest Income- LB Dasma Account
678 Miscellaneous Income
701 Salaries and Wages- Regular
706 Salaries and Wages- Contractual/ JO
707 Salaries and Wages- Emergency
711 Personnel Economic Relief Allowance
712 Additional Compensation
713 Representation Allowance
714 Transportation Allowance
715 Clothing and Allowance
717 Productivity Incentive Allowance
719 Other Bonuses & Allowance
720 Honoraria
724 Cash Gifts
725 Year End Bonuses
731 Life & Retirement Insurance Contribution
732 PagIbig Contribution
733 Philhealth Contribution
734 EC Contribution
738 Pension Benefits Civilian
742 Terminal Leave Benefits
743 Health Workers Benefits
744 Provident Fund Benefits
749 Other Personnel Benefits
751 Travelling Expenses- Local
753 Training Expenses
755 Office Supplies Expenses
756 Accountable Forms Expenses
761 Gasoline, Oil and Lubricants Expenses
765 Other Supplies Expenses
766 Water Expenses
767 Electricity Expenses
768 Cooking Gas Expenses
771 Postage and Deliveries
772 Telephone Expense- Landline
773 Telephone Expense- Mobile
774 Interest Expense
778 Membership Dues and Contribution to Organization
779 Awards and Indeminities
780 Advertising Expenses
782 Rent Expenses
783 Representation Expenses
784 Transportation and Deliveries Expenses
Account Code Account Title
786 Subcription Expenses
788 Awards and Other Claims
791 Legal Services
792 Auditing Services
794 Environment/ Sanitary Services
795 General Services
797 Security Services
799 Other Professional Services
800 BOD Members Allowance and Other Benefits
802 Repairs and Maintenance- Land Improvements
805 Repairs and Maintenance- Electrification Power and Buildings
806 Repairs and Maintenance- Water System
811 Repairs and Maintenance- Office Building
821 Repairs and Maintenance- Office Equipment
822 Repairs and Maintenance- Furniture and Equipment
823 Repairs and Maintenance- IT Equipment
829 Repairs and Maintenance- Communication Equipment
840 Repairs and Maintenance- Other Machineries
841 Repairs and Maintenance- Motor Vehicles
848 Repairs and Maintenance- Other Transportation Equipment
850 Repairs and Maintenance- Other Property, Plant & Equipment
854 Repairs and Maintenance- Artesian Wells
855 Repairs and Maintenance- Irrigation and Canal
874 Subsidy to LGU
876 Subsidy to NGO's and PO's
878 Donations
879 Extra Ordinary and Miscellaneous Expenses
884 Miscellaneous Expenses
891 Taxes Duties & Licenses
892 Fidelity and Premium
893 Insurance Expenses
901 Bad Debts Expenses
906 Depreciation Expenses- Water System
911 Depreciation Expenses- Office Building
921 Depreciation Expenses- Office Equipment
922 Depreciation Expenses- Furniture and Fixtures
923 Depreciation Expenses- IT Equipment
929 Depreciation Expenses- Communication Equipment
940 Depreciation Expenses- Other Machineries
941 Depreciation Expenses- Motor Vehicles
950 Depreciation Expenses- Other Property, Plant & Equipment
959 Remittance to National Treasury
961 Other Maintenance and Operating Expenses
971 Bank Charges
975 Interest Expenses
979 Other Financial Charges