Chapter 3

Question 1

Revised Chart of Accounts of NGAs

Answer 1

COA Circular No. 2013-002
January 30, 2013

Question 2

Adoption of the PPSAS

Answer 2

COA Resolution No. 2014-003
January 24, 2014

Question 3

Implementing Rules and Guidelines on the Conversion from the Philippine Government Chart of Accounts under NGAS (COA Circular No. 2004-008 dated September 20, 2004) as amended to the Revised Chart of Accounts for NGAs

Answer 3

COA Circular No. 2014-003
April 15, 2014

Question 4

Government Chart of Accounts under NGAS

Answer 4

COA Circular No. 2004-008
September 20, 2004

Question 5

Prescribing the UACS

Answer 5

COA-DBM-DOF Joint Circular No. 2013-1
August 6, 2013

Question 6

Enhancement of UACS

Answer 6

COA-DBM-DOF Joint Circular No. 2014-1
November 7, 2014