Rules on Government Accounting


  • National Government Accounting
    • Government Accounting Manual
      • GAM Volume 1 
        1 Introduction >>
        2 General Provisions, Basic Standards and Policies >>
        3 Budget Execution, Monitoring and Reporting >>
        4 Responsibility Accounting >>
        5 Revenue and Other Receipts >>
        6 Disbursements >>
        7 Financial Instrument >>
        8 Inventories >>
        9 Inventories Property >>

        10 Property, Plant and Equipment >>
        11 Agriculture >>
        12 Intangible Assets >>
        13 Leases >>
        14 Service Concession Arrangements: Grantor >>
        15 Interests in Joint Venture >>
        16 The Effects of Changes in Foreign Exchange Rates >>
        17 Borrowing Costs >>
        18 Provisions, Contingent Liabilities and Contingent Assets >>
        19 Financial Reporting >>
        20 Consolidated and Separate Financial Statements >>
        21 Bank Reconciliation >>
        22 Illustrative Accounting Entries >>
      • GAM 3
        1 Introduction >>
        2 List of Accounts >>
        3 Description of Accounts >>
    • Barangay Accounting
      1 Acknowledgement >>
      2 Foreword >>
      3 Table of Contents >>