Chart of Accounts prescribed under the Manual on Financial Management for Barangays

per COA Circular No. 2015-11 dated December 1,2015.

Chapter XIII
Chart of Accounts

Barangay financial transactions shall be recorded under the double-entry method of bookkeeping within the
framework of the chart and code of accounts shown below:

ACCOUNT TITLE ACCOUNT CODE

ASSETS

Cash
Cash on Hand
Cash - In Local Treasury
Petty Cash 1-01-01-010
Cash in Bank 1-01-01-020
Cash in Bank - Local Currency, Current Account

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

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

Inventories 1-03-04-010
Inventory Held for Sale 1-03-04-020
Merchandise Inventory 1-03-04-990
Inventory Held for Distribution 1-03-04-991
Welfare Goods for Distribution
Drugs and Medicines for Distribution
Other Supplies and Materials for Distribution
Inventory Held for Consumption 1-04-01-010
Office Supplies Inventory
Accountable Forms, Plates and Stickers Inventory
Construction Materials Inventory 1-04-02-010
Other Supplies and Materials Inventory 1-04-02-020
1-04-02-990
Prepayments
Advances to Contractors
 1-04-03-010
1-04-03-020
1-04-03-030
1-04-03-990
Other Prepayments
Investment Property
Investment Property - Land 1-05-01-010
Accumulated Impairment Losses - 1-05-01-990
Investment Property - Land
Investment Property - Buildings
Accumulated Depreciation - 1-06-01-010
Investment Property - Buildings
Accumulated Impairment Losses - 1-06-01-012
Investment Property - Buildings
1-06-01-020

1-06-01-021
1-06-01-022
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
Accumulated Depreciation - 1-07-02-990
Other Land Improvements
Accumulated Impairment Losses - 1-07-02-991
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 Networks 1-07-03-012
Flood Control Systems 1-07-03-020
Accumulated Depreciation - Flood Control Systems 1-07-03-021
Accumulated Impairment Losses - 1-07-03-022
Flood Control Systems
Sewer Systems 1-07-03-030
Accumulated Depreciation - Sewer Systems 1-07-03-031
Accumulated Impairment Losses - Sewer Systems 1-07-03-032
Water Supply Systems 1-07-03-040
Accumulated Depreciation - 1-07-03-041
Water Supply Systems
Accumulated Impairment Losses - 1-07-03-042
Water Supply Systems
Parks, Plazas and Monuments 1-07-03-050
Accumulated Depreciation - 1-07-03-051
Parks, Plazas and Monuments
Accumulated Impairment Losses - 1-07-03-052
Parks, Plazas and Monuments
Other Infrastructure Assets 1-07-03-990
Accumulated Depreciation - 1-07-03-991
Other Infrastructure Assets
Accumulated Impairment Losses -
1-07-03-992
Other Infrastructure Assets

Buildings and Other Structures

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

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

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

Furniture, Fixtures and Books

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

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

ACCOUNT TITLE ACCOUNT CODE

Leased Assets Improvements

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

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

Biological Assets
Biological Assets 1-08-01-010
Accumulated Impairment Losses - Other
 Leased Assets
ACCOUNT
ACCOUNT TITLE
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
2-01-02-010
Leave Benefits Payable
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 4-01-01-010

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

Tax Revenue - Permit Fees

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

Tax Revenue -Others 4-01-04-010

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

4-02-01-010
Subsidy from National Government
4-02-01-020
Subsidy from Other Local Government Units
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
Gain on Revaluation of Biological Assets 4-05-01-010
4-05-01-020

Expenses
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual 5-01-01-010
Other Compensation 5-01-01-020
Personal Economic Relief Allowance (PERA)
Clothing/Uniform Allowance
 5-01-02-010
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
Pag-IBIG Contributions 5-01-03-010
PhilHealth Contributions 5-01-03-020
Employees Compensation 5-01-03-030
Insurance Premiums 5-01-03-040
Other Personnel Benefits
Terminal Leave Benefits
Other Personnel Benefits
5-01-04-010
5-01-04-990

Maintenance and Other Operating Expenses

Travelling Expenses
Travelling Expenses - Local 5-02-01-010
Travelling Expenses - Foreign 5-02-01-020
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
Telephone Expenses 5-02-05-010
Internet Subscription Expenses 5-02-05-020
Cable, Satellite, Telegraph 5-02-05-030
and Radio Expenses 5-02-05-040

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
Consultancy Services 5-02-07-010
Other Professional Services 5-02-07-020
General Services 5-02-07-990
Environment/Sanitary Services
Janitorial Services 5-02-08-010
Security Services 5-02-08-020
Other General Services 5-02-08-030
5-02-08-990

Repairs and Maintenance

5-02-09-010
Repairs and Maintenance -
Land Improvements
5-02-09-020
Repairs and Maintenance -
Infrastructure Assets
5-02-09-030
Repairs and Maintenance -
Buildings and Other Structures
5-02-09-040
Repairs and Maintenance -
Machinery and Equipment
5-02-09-050
Repairs and Maintenance -
Transportation Equipment
5-02-09-060
Repairs and Maintenance -
Furniture and Fixtures
5-02-09-070
Repairs and Maintenance -
Leased Assets
5-02-09-080
Repairs and Maintenance -
Leased Assets Improvements
5-02-09-990
Repairs and Maintenance -
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
5-02-11-020
Insurance Expenses
Other Maintenance and Operating Expenses
Advertising Expense
5-02-99-010
Representation Expenses
5-02-99-020
Transportation and Delivery Expenses
5-02-99-030
Rent/Lease Expenses
5-02-99-040
Membership Dues and Contributions
5-02-99-050
to Organizations
Subscription Expenses
5-02-99-060
Donations
5-02-99-070
Other Maintenance and Operating Expenses
5-02-99-990

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
Depreciation - Infrastructure Assets 5-04-01-010
Depreciation - Buildings and Other Structures 5-04-01-020
Depreciation - Machinery and Equipment 5-04-01-030
Depreciation - Transportation Equipment 5-04-01-040
Depreciation - Furniture, Fixtures and Books 5-04-01-050
Depreciation - Leased Assets 5-04-01-060
Depreciation -Lease Assets Improvements 5-04-01-070
Depreciation - Other Property, 5-04-01-080
Plant and Equipment 5-04-01-990
Impairment Losses
Impairment Loss - Land
Impairment Loss - Land Improvements
Impairment Loss - Infrastructure Assets 5-04-02-010
Impairment Loss - Buildings and 5-04-02-020
Other Structures 5-04-02-030
Impairment Loss - Machinery and Equipment
Impairment Loss - Transportation Equipment 5-04-02-040
Impairment Loss - Furniture, Fixtures 5-04-02-050
and Books 5-04-02-060
Impairment Loss - Leased Assets
Impairment Loss - Lease Assets 5-04-02-070
Improvements 5-04-02-080
Impairment Loss - Other Property, Plant
and Equipment 5-04-02-990

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