Rules on Government Accounting

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

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