It contains the general provisions, basic standards and policies, the specific guidelines and procedures for each standard, and the illustrative entries for typical transactions of national government agencies.
It contains the various formats of books of accounts, registries, records, forms and reports, and the instructions on their use.
It contains the List and Description of Accounts per COA Circular No. 2013-002 dated January 30, 2013, amendments per COA Circular No. 2014-003 dated April 15, 2014, and additional/modified accounts.