Circular Letters

Use of Account "Due to National Treasury" for Recording Income Required to be Remitted to the National Treasury.

Computation of Depreciation Expense of Government Property, Plant and Equipment with Revised Useful Life and Adjustments Arising from the Revision.

ATTACHMENT:
 Annex A - 
Illustrative Computation of the Depreciation Expense with Revised Estimated Useful Life -  - 75KB;   - 19KB

Accounting Guidelines and Procedures on the Proper Recording of Income from Tuition Fees of State Universities and Colleges (SUCS).

ATTACHMENT:
Annex A - 
 Illustrative Accounting Entries -  - 76KB;   - 73KB

Accounting Guidelines and Procedures on the Adoption of the Chart of Accounts under the New Government Accounting System (NGAS) by Government-Owned and/or Controlled Corporations.