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Annual Audit Reports Archive. Issuances. Circulars. Legal Information Archive. Decisions of the Commission. Key Legislation and Jurisprudence. Manuals. 2009 Revised Rules of Procedures. Accounting Issuances.
This Manual presents the basic accounting policies and principles in accordance with the Philippine Public Sector Accounting Standards (PPSAS) adopted thru COA Resolution No. 2014-003 dated January 24, 2014 and other pertinent laws, rules and regulations.
The document summarizes the key aspects of the Government Accounting Manual (GAM) for National Government Agencies in the Philippines. It outlines the legal basis for the GAM, its objectives to provide updated accounting policies, guidelines and procedures.
finalization of the Government Accounting Manual (GAM) for NGAs, the need to provide additional accounts for some financial transactions and to modify some existing account codes and description came about.
Provides updates on the following: Government Accounting Policies, Guidelines, Standards and Procedures. Coding Structure and Accounts. Accounting Books, Registries, Records, Forms, Reports and Financial Statements. Accounting Journal Entries. The Budget Cycle.
GAM for NGAs Volume I - Free download as PDF File (.pdf), Text File (.txt) or read online for free. The document acknowledges the many individuals and groups that contributed to the creation of the Government Accounting Manual for National Government Agencies. It recognizes the work of the heads of various COA sectors, as well as personnel from COA and other government agencies who provided ...
Particulars NGAS Manual GAM 2. Components of FS Four Six 3. FS Title 1. Balance Sheet 2. Statement of Income and Expenses 3. Statement of Government Equity 4. Cash Flow Statement 1. Statement of Financial Position 2. Statement of Financial Performance 3. Statement of Changes in Net Assets/Equity 4. Statement of Cash Flow Additional FSs 5.
