Government Accounting Manual 2015

* This page is still undergoing updates.



• GAM for NGAs-FOREWORD_signed [ Download ]


• GAM Proposed Circular [ Download ]


• Volume I [ Download ]
- Table of Contents-Vol I [ Download ]
- Annex A – SFPosition-Condensed [ Download ]
- Annex A.1 – SFPosition-Detailed [ Download ]
- Annex B – SFPerformance-Cond [ Download ]
- Annex B.2 – SFPer-Detailed [ Download ]
- Annex C- SCNAE [ Download ]
- Annex D- SCF [ Download ]
- Annex E – SCBAA [ Download ]
- Annex F – Sample Notes to FS [ Download ]
- Annex G – SMR for FS [ Download ]
- Annex H – Regular Agency Fund [ Download ]
- Annex I – FAPF [ Download ]
- Annex J – Special Account – Domestic [ Download ]
- Annex K – Special Account – FAPs [ Download ]
- Annex L – Retained Income [ Download ]
- Annex M – Trust Receipts-IATF [ Download ]
- Annex N – Trust Receipts deposited with AGDB [ Download ]
- Annex O – Trust Receipts remitted to BTr [ Download ]
- Annex P – Composition of Fund Clusters [ Download ]
- Annex Q – List of Acronyms [ Download ]


• Volume II [ Download ]
- Table of Contents- Volume II[ Download ]


- Volume II (Forms & Instructions)
- Appendix 1- GJ [ Download Form ] [ Instruction ]
- Appendix 2 – CRJ [ Download Form ] [ Instruction ]
- Appendix 3 – CDJ [ Download Form ] [ Instruction ]
- Appendix 4 – CkDJ [ Download Form ] [ Instruction ]
- Appendix 5 – GL Form [ Download Form ] [ Instruction ]
- Appendix 6 – SL Form[ Download Form ] [ Instruction ]
- Appendix 7 – RROR-Summary [ Download Form ] [ Instruction ]
- Appendix 7A – RROR-RA & FAP [ Download Form ]
- Appendix 7B – RROR-SAGF [ Download Form ]
- Appendix 7C – RROR-IG [ Download Form ]
- Appendix 7D – RROR-TR & IG TF [ Download Form ]
- Appendix 8 – RAPAL [ Download Form ]
- Appendix 9A – RAODPS [ Download Form ]
- Appendix 9B – RAODMOOE [ Download Form ]
- Appendix 9C – RAOD FE [ Download Form ]
- Appendix 9D – RAOD CO [ Download Form ]
- Appendix 10A – RBUDPS [ Download Form ]
- Appendix 10B – RBUDMOOE [ Download Form ]
- Appendix 10C – RBUDFE [ Download Form ]
- Appendix 10D – RBUDCO [ Download Form ]
- Appendix 11 – ORS [ Download Form ]
- Appendix 12 – NORSA Form [ Download Form ]
- Appendix 13 – RADAI [ Download Form ]
- Appendix 14 – BURS [ Download Form ]
- Appendix 15 – NBURSA Form[ Download Form ]
- Appendix 16 – QPRO – BAR 1 [ Download Form ]
- Appendix 17 – SAAODB – FAR 1 [ Download Form ]
- Appendix 18 – SAAODB by OE – FAR 1-A [ Download Form ]
- Appendix 19 – LASA – FAR 1-B [ Download Form ]
- Appendix 20 – SABUDB – FAR 2 [ Download Form ]
- Appendix 21 – SABUDB by OE – FAR 2-A [ Download Form ]
- Appendix 22 – ADDO – FAR 3 [ Download Form ]
- Appendix 23 – MRD – FAR 4 [ Download Form ]
- Appendix 24 – QRROR – FAR 5 [ Download Form ]
- Appendix 25 – Notice of Dishonored Checks [ Download Form ]
- Appendix 26 – RCD Form [ Download Form ]
- Appendix 27 – CRReg [ Download Form ]
- Appendix 28 – OP [ Download Form ]
- Appendix 29 – CRRec [ Download Form ]
- Appendix 30- RANCA [ Download Form ]
- Appendix 31 – RANTA [ Download Form ]
- Appendix 32 – DV [ Download Form ]
- Appendix 33 – Payroll [ Download Form ]
- Appendix 34 – CkADADRec [ Download Form ]
- Appendix 35 – RCI [ Download Form ]
- Appendix 36 – JEV [ Download Form ]
- Appendix 37 – CBReg [ Download Form ]
- Appendix 38 – IoP [ Download Form ]
- Appendix 39 – ACIC [ Download Form ]
- Appendix 40 – CDRec [ Download Form ]
- Appendix 41 – RCDisb [ Download Form ]
- Appendix 42 – LDDAP-ADA [ Download Form ]
- Appendix 43 – CDReg [ Download Form ]
- Appendix 44 – LR [ Download Form ]
- Appendix 45 – IoT [ Download Form ]
- Appendix 46 – RER [ Download Form ]
- Appendix 47 – CTC [ Download Form ]
- Appendix 48 – PCV [ Download Form ]
- Appendix 49 – RPPCV [ Download Form ]
- Appendix 50 – PCFRec [ Download Form ]
- Appendix 51 – PCFReg [ Download Form ]
- Appendix 52 – ADADJ [ Download Form ]
- Appendix 53 – SLIIE [ Download Form ]
- Appendix 54 – SAP [ Download Form ]
- Appendix 55 – SAR [ Download Form ]
- Appendix 56 – RAWO [ Download Form ]
- Appendix 57 – SLC [ Download Form ]
- Appendix 58 – SC [ Download Form ]
- Appendix 59 – ICS [ Download Form ]
- Appendix 60 – PR [ Download Form ] [ Instruction ]
- Appendix 61 – PO [ Download Form ]
- Appendix 62- IAR [ Download Form ]
- Appendix 63 – RIS [ Download Form ] [ Instruction ]
- Appendix 64 – RSMI [ Download Form ]
- Appendix 65 – WMR [ Download Form ]
- Appendix 66 – RPCI [ Download Form ]
- Appendix 67 – RAAF [ Download Form ]
- Appendix 68 – IPLC [ Download Form ]
- Appendix 69 – PC [ Download Form ]
- Appendix 70 – PPELC [ Download Form ]
- Appendix 71 – PAR [ Download Form ]
- Appendix 72 – RHA [ Download Form ]
- Appendix 72A – RHAS [ Download Form ]
- Appendix 73 – RPCPPE [ Download Form ]
- Appendix 74 – IIRUP [ Download Form ]
- Appendix 75 – RLSDDP [ Download Form ]
- Appendix 76 – PTR [ Download Form ]
- Appendix 77 – CIPLC [ Download Form ]
- Appendix 78- BAPC [ Download Form ]
- Appendix 79 – QRBA [ Download Form ]
- Appendix 80 – BRS-MDS [ Download Form ]
- Appendix 81 – BRS-AGDB [ Download Form ]


• Volume III [ Download ]
- Table of Contents-Vol III [ Download ]


• GAM for NGAs-Acknowledgement [ Download ]