"This textbook, in its 11th edition, is largely based on the most authoritative source of principles and procedures governing NGAS - The Manuals on the New Government Accounting System for National Government Agencies. Local Government Units, the newly promulgated NGAS for Barangays, which were prepared and issued by the Commission on Audit (COA), and the Revised Chart of Accounts for National Government Agencies (2013). Aside from NGAS manuals, the authors considered applicable government circulars, rules and regulations, and Philippine Public Sector Accounting Standards (PPSASs) in the preparation of this piece of work. This textbook, an updated version, is organized in ten (10) chapters, including the latest update, to wit: Chapter 1 - Nature and Scope of the New Government Accounting System Chapter 2 - Accounting for Budgetary Accounts Chapter 3 - The Unified Accounts Code Structure Chapter 4 - The Revised Chart of Accounts Chapter 5 - Accounting for Disbursements and Related Transactions Chapter 6 - Accounting for income, Collections and Related Transactions Chapter 7 - Miscellaneous Transactions Chapter 8 - Trial Balance Financial Reports and Statements Chapter 9 - Accounting for Local Government Units Chapter 10 - The New Barangay Accounting System The instructors' manual accompanying this textbook contains answers to all end-of-chapter questions and multiple choice questions with supporting explanations." -- Preface, Angelito Roque Punzalan, Milagros M. Cardona.

Preface

Text in English