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45 Cards in this Set
- Front
- Back
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COA |
Commission on Audit |
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INTOSAI |
International Organization of Supreme Audit Institutions |
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PPSAS |
Philippine Public Sector Accounting Standards |
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Date when PPSAS was adapted through COA Resolution No. 2014-003 |
January 24, 2014 |
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NGAS |
New Government Accounting System |
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NGAs |
National Government Agencies |
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GAM |
Government Accounting Manual |
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Date when NGAS was prescribed under COA Circular No. 2002-002 |
January 18, 2002 |
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RCA |
Revised Chart of Accounts |
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Date when RCA was prescribed under COA Circular No. 2013-002 |
January 30, 2013 |
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Government accounting is defined pursuant to? |
Section 109 of PD 1445 |
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Sets down the following objectives of government accounting |
Section 110, PD 1445 |
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PSASB |
Public Sector Accounting Standards Board |
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Date when PSASB was created under COA Resolution No. 2008-12 |
October 10, 2008 |
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LGUs |
Local Government Units |
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GOCCs |
Government Owned and Controlled Corporations |
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GBEs |
Government Business Enterprises |
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Offices charged with the accounting responsibility |
Commission on Audit Department of Budget and Management Bureau of Treasury |
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BTr |
Bureau of Treasury |
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UACS |
Unified Accounts Code Structure |
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Unified Accounts Code Structure |
Joint Circular No. 2013-1 August 6, 2013 |
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NCA |
Notice of Cash Allocation |
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MDS |
Modified Disbursement System |
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GFS |
Government Finance Statistics |
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RRORS |
Registry of Revenue and Other Receipts- Summary |
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RROR-RA&FAP |
Registry of Revenue and Other Receipts- Regular Agency and Foreign Assisted Projects Fund |
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RROR-SADFGF |
Registry of Revenue and Other Receipts- Special Account Locally Funded/Domestic Grants Fund and Special Account Foreign Assisted/Foreign Grants Fund |
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RROR-IGF/BRF |
Registry of Revenue and Other Receipts- Internally Generated Funds/Business Related Funds |
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RROR-TR/IATF |
Registry of Revenue and Other Receipts- Trust Receipts/Inter-agency Transferred Funds |
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RAPAL |
Registry of Appropriation and Allotments |
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RAOD-PS |
Registry of Allotments, Obligations and Disbursement- Personnel Services |
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ORS |
Obligation Request Status |
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MFO |
Major Final Output |
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RAOD-MOOE |
Registry of Allotments, Obligations and Disbursement- Maintenance and Other Operating Expenses |
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RAOD-FE |
Registry of Allotments, Obligations and Disbursement- Financial Expenses |
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RAOD-CO |
Registry of Allotments, Obligations and Disbursement- Capital Outlays |
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RBUD-PS |
Registry of Budget, Utilization and Disbursement- Personnel Services |
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RBUD-MOOE |
Registry of Budget, Utilization and Disbursement- Maintenance and Other Operating Expenses |
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RBUD-MOOE |
Registry of Budget, Utilization and Disbursement- Maintenance and Other Operating Expenses |
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RBUD-FE |
Registry of Budget, Utilization and Disbursement- Financial Expenses |
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RBUD-CO |
Registry of Budget, Utilization and Disbursement- Capital Outlays |
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RANCA |
Registry of Allotments and Notice of Cash Allocation |
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RANTA |
Registry of Allotments and Notice of Transfer of Allocation |
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SUCs |
State Universities and Colleges |
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IPSAS |
International Public Sector Accounting Standards |
