CY 2004

Updated Description of Accounts Under the New Government Accounting System

Availability of the Electronic New Government Accounting System (e-NGAS)

Guidelines and Principles on the Acceptability of the Evidence of Receipt of Payment for Disbursements

Amendment to the Provision of COA Circular No. 2003-007 dated December 11, 2003 Re: Adjustments Resulting from the Revised Useful Life of Property, Plant and Equipment

Utilization of the Itinerary/Receipt and Used Boarding Pass as Liquidating Documents for Plane Travel

Supplemental Form Prescribed Under COA Circular No. 2003-006 dated December 2, 2003 Re: Use of Simplified Accounting Forms for Financial Transactions of Government Units Without Complete Set of Books of Accounts

Prescribing the Chart of Accounts Under the New Government Accounting System (NGAS) for Government-Owned and/or Controlled Corporations

Disclosure in the Financial Statements of Unpaid Retirement Gratuity of National Government Employees