TY  - GEN
AU  - Tantuico, Francisco S.
AU  - Sarmiento, Silvestre D.
TI  - Manual on standard government chart of accounts (prescribed under COA circular no. 83-200)
PY  - 1983///
CY  - Quezon City
PB  - Commission on Audit Research and Development Foundation
KW  - Finance, Public
KW  - Accounting
N1  - Introduction to standard government chart of accounts -- Definition of standard government chart of accounts -- Advantages of standard government chart of accounts -- Significant changes in the accounts -- The coding system -- Definition of coding -- Types of coding systems used -- Coding system for national government agencies -- Coding system for local government agencies -- Coding system for government-owned and/or controlled corporations -- Treasury disbursement coding system for national government agencies including government - owned and/or controlled corporations -- The chart of accounts -- The balance sheet accounts -- The budget and operation accounts -- Definition of income classifications -- Classification of expenditures -- The chart and code of accounts -- Uniform revenue classification for publication of revenue statistics -- Description of accounts -- Sectoral/functional classification of expenditures -- Illustrative accounting entries
ER  -