Matrix
Matrix
CASH 1 01 Cash
Cash on Hand 1 01 01 Cash on Hand
101 Cash in Vault 1 01 01 010 Cash Local Treasury
102 Cash - Collecting Officers not applicable
103 Cash - Disbursing Officers 1 03 05 030 Advances to Special Disbursing Officer
1 03 05 010 Advances for Operating Expenses
104 Petty Cash Fund 1 01 01 020 Petty Cash
106 Payroll Fund 1 03 05 020 Advances for Payroll
Cash in National Treasury
108 Cash - National Treasury, Modified Disbursements System (MDS) not applicable
RECEIVABLES
Receivable Accounts
121 Accounts Receivable 1 03 01 010 Accounts Receivable
Allowance for Doubtful Accounts 1 03 01 011 Allowance for Impairment - Accounts Receivable
122 Notes Receivable 1 03 01 040 Notes Receivable
1 03 01 041 Allowance for Impairment - Notes Receivable
123 Due from Officers and Employees 1 03 06 020 Due from Officers and Employees
1 03 06 021 Allowance for Impairment - Due from Officers and Employees
124 Loans Receivable - GOCCs Loans Receivable - Government-Owned and/or Controlled
1 03 01 050 Corporations
INVESTMENTS
INVESTMENTS IN SECURITIES
191 Investments in Treasury Bills 1 02 01 030 Treasury Bills
1 02 03 010 Investments in Treasury Bills - Local
1 02 03 011 Allowance for Impairment - Investments in Treasury Bills - Local
192 Investments in Stocks 1 02 02 010 Financial Assets Held for Trading
1 02 02 020 Financial Assets Designated at Fair Value Through Surplus or Deficit
1 02 04 010 Investments in Stocks
193 Investments in Bonds 1 02 03 020 Investments in Bonds-Local
1 02 03 021 Allowance for Impairment - Investments in Bonds - Local
1 02 04 020 Investments in Bonds
197 Other Investments and Marketable Securities 1 02 05 990 Other Investments
1 02 05 991 Allowance for Impairment - Other Investments
SINKING FUND
205 Electrification, Power and Energy Structures 1 07 03 050 Power Supply Systems
### Accumulated Depreciation - Electrification, Power and Energy
Structures 1 07 03 051 Accumulated Depreciation - Power Supply Systems
1 07 03 052 Accumulated Impairment Losses - Power Supply Systems
BUILDINGS
211 Office Buildings 1 07 04 010 Buildings
### Accumulated Depreciation - Office Buildings 1 07 04 011 Accumulated Depreciation - Buildings
1 07 04 012 Accumulated Impairment Losses - Buildings
212 School Buildings 1 07 04 020 School Buildings
### Accumulated Depreciation - School Buildings 1 07 04 021 Accumulated Depreciation - School Buildings
REFORESTATION PROJECTS
261 Reforestation - Upland not applicable
262 Reforestation - Marshland/Swampland
CONSTRUCTION IN PROGRESS
Agency Assets
264 Construction in Progress - Agency Assets 1 07 10 010 Construction in Progress - Land Improvements
1 07 10 030 Construction in Progress - Buildings and Other Structures
1 07 10 050 Construction in Progress - Leased Assets Improvements
OTHER ASSETS
281 Work/Other Animals 1 07 99 010 Work/Zoo Animals
1 07 99 011 Accumulated Depreciation - Work/Zoo Animals
1 07 99 012 Accumulated Impairment Losses - Work/Zoo Animals
282 Breeding Stocks 1 08 01 010 Breeding Stocks
283 Arts, Archeological Specimen and Other Exhibits not applicable
284 Items in Transit
285 Restricted Fund/Cash 1 02 05 990 Other Investments
1 02 05 991 Allowance for Impairment - Other Investments
290 Other Assets not applicable
LIABILITIES
CURRENT LIABILITIES
Payable Accounts
401 Accounts Payable 2 01 01 010 Accounts Payable
2 01 01 060 Operating Lease Payable
2 01 01 070 Finance Lease Payable
2 01 01 080 Awards and Rewards Payable
402 Notes Payable 2 01 01 040 Notes Payable
403 Due to Officers and Employees 2 01 01 020 Due to Officers and Employees
408 Dividend Payable
409 Interest Payable 2 01 01 050 Interest Payable
Inter - Agency Payables
411 Due to National Treasury not applicable
412 Due to BIR 2 02 01 010 Due to BIR
413 Due to GSIS 2 02 01 020 Due to GSIS
414 Due to PAG-IBIG 2 02 01 030 Due to Pag-IBIG
415 Due to PHILHEALTH 2 02 01 040 Due to PhilHealth
416 Due to Other NGAs 2 02 01 050 Due to NGAs
417 Due to Other GOCCs 2 02 01 060 Due to GOCCs
418 Due to LGUs 2 02 01 070 Due to LGUs
Intra - Agency Payables
421 Due to Central Office/Home Office
422 Due to Regional Offices/Staff Bureaus/Branch Offices not applicable
423 Due to Operating Units
DEFERRED CREDITS
451 Deferred Real Property Tax Income 2 05 01 010 Deferred Real Property Tax
452 Deferred Special Education Tax Income 2 05 01 020 Deferred Special Education Tax
455 Other Deferred Credits 2 05 01 990 Other Deferred Credits
EQUITY
GOVERNMENT EQUITY
501 Government Equity 3 01 01 010 Government Equity
502 Capital Stock not applicable
503 Paid in Capital in Excess of Par Value not applicable
504 Subscribed Capital Stock not applicable
505 Restricted Capital 3 01 01 010 Government Equity
506 Appraisal Capital Stock not applicable
507 Treasury Stock not applicable
INCOME
TAX REVENUE
National Taxes
551 Business Tax
552 Capital Gain Tax
553 Documentary Stamp Tax
554 Donors Tax
555 Estate Tax
556 Excise Tax on Articles
557 Final Tax not applicable
558 Franchise Tax
559 Immigration Tax
560 Import Duties
561 Income Tax - Individuals
562 Income Tax - Partnerships
563 Income Tax - Corporations
564 Professional Tax 4 01 01 020 Professional Tax
565 Stock Transfer Tax
566 Tax on Forest Products
567 Value Added Tax not applicable
568 Value Added Tax - Expanded
569 Travel Tax
578 Other National Taxes not applicable
579 Fines and Penalties - National Taxes
Local Taxes
581 Amusement Tax 4 01 03 060 Amusement Tax
Service Income
611 Affiliation Fees 4 02 02 020 Affiliation Fees
612 Athletic and Cultural Fees 4 02 02 010 School Fees
613 Clearance and Certification Fees 4 02 01 040 Clearance and Certification Fees
4 02 01 110 Verification and Authentication Fees
614 Comprehensive Examination Fees 4 02 02 010 School Fees
Business Income
631 Hospital Fees 4 02 02 200 Hospital Fees
632 Income from Canteen Operations
633 Income from Cemetery Operations 4 02 02 160 Receipt from Cemetery Operations
634 Income from Communication Facilities 4 02 02 060 Communication Network Fees
635 Income from Dormitory Operations Receipts from Operation of Hostels/Dormitories and Other Like
4 02 02 130 Facilities
636 Income from Markets 4 02 02 140 Receipt from Market Operations
637 Income from Slaughterhouses 4 02 02 150 Receipt from Slaughterhouse Operation
638 Income from Transportation Systems 4 02 02 070 Transportation System Fees
639 Income from Waterworks Systems 4 02 02 090 Waterworks System Fees
640 Landing and Parking Fees 4 02 02 120 Parking Fees
641 Printing and Publication Income 4 02 02 170 Income from Printing and Publication
642 Rent Income 4 02 02 050 Rent Income
4 02 02 250 Lease Revenue
643 Sales Revenue 4 02 02 180 Sales Revenue
644 Tuition Fees 4 02 02 010 School Fees
648 Other Business Income 4 02 02 100 Power Supply System Fees
4 02 02 110 Seaport System Fees
4 02 02 990 Other Business Income
Subsidy Income
651 Subsidy Income from National Government 4 03 01 010 Subsidy from National Government
652 Subsidy from other National Government Agencies
653 Subsidy from Central Office /Home Office
654 Subsidy from Regional Office/Staff Bureaus/Branch Offices not
applic
able
GAIN/LOSS ACCOUNTS
681 Gain/Loss on Foreign Exchange (FOREX) 4 05 01 020 Gain on Foreign Exchange (FOREX)
5 05 04 010 Loss on Foreign Exchange (FOREX)
682 Gain/Loss on Sale of Disposed Assets 5 05 04 070 Loss on Sale of Assets
5 05 04 040 Loss on Sale of Propery, Plant and Equipment
5 05 04 030 Loss on Sale of Investment Property
4 05 01 040 Gain on Sale of Investment Property
4 05 01 050 Gain on Sale of Property, Plant and Equipment
683 Gain/Loss on Sale of Securities 4 05 01 010 Gain from Changes in Fair Value of Financial Instruments
4 05 01 030 Gain on Sale of Investments
5 05 04 020 Loss on Sale of Investments
684 Prior Years' Adjustments 3 01 01 020 Prior Period Adjustment
EXPENSES
PERSONAL SERVICES
Salaries and Wages
701 Salaries and Wages - Regular 5 01 01 010 Salaries and Wages - Regular
702 Salaries and Wages - Military/Uniformed
703 Salaries and Wages - Part-time
704 Salaries and Wages - Substitute
705 Salaries and Wages - Casual 5 01 01 020 Salaries and Wages - Casual/Contractual
706 Salaries and Wages - Contractual
707 Salaries and Wages - Emergency
Other Compensation
711 Personnel Economic Relief Allowance ( PERA) 5 01 02 010 Personal Economic Relief Allowance (PERA)
712 Additional Compensation ( ADCOM)
713 Representation Allowance (RA) 5 01 02 020 Representation Allowance (RA)
714 Transportation Allowance (TA) 5 01 02 030 Transportation Allowance (TA)
715 Clothing/Uniform Allowance 5 01 02 040 Clothing/Uniform Allowance
716 Subsistence, Laundry and Quarter Allowance 5 01 02 050 Subsistence Allowance
717 Productivity Incentive Allowance 5 01 02 080 Productivity Incentive Allowance
718 Overseas Allowance 5 01 02 090 Overseas Allowance
719 Other Bonuses and Allowances 5 01 02 990 Other Bonuses and Allowances
5 01 02 060 Laundry Allowance
Discounts
954 Discount on Real Property Taxes 4 01 02 041 Discount on Real Property Tax- Basic
955 Discount on Special Education Tax 4 01 02 051 Discount on Special Education Tax
FINANCIAL EXPENSES
971 Bank Charges 5 03 01 040 Bank Charges
972 Commitment Fees 5 03 01 050 Commitment Fees
973 Debt Service Subsidy to GOCCs 5 03 01 990 Other Financial Charges
974 Documentary Stamps Expenses 5 03 01 990 Other Financial Charges
975 Interest Expenses 5 03 01 020 Interest Expenses
979 Other Financial Charges 5 03 01 990 Other Financial Charges
5 03 01 010 Management Supervision/Trusteeship Fees
5 03 01 030 Guarantee Fees