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What is Understanding RBUD in Government Accounting about?

The document discusses the revised chart of accounts and registries used in Philippine government accounting. It describes the 8-digit account code structure organized by account group, major account group, sub-major account group, and general ledger account. It also outlines the four main types of registries - RROR for revenues/receipts, RAPAL for appropriations/allotments, RBUD for budget utilization/disbursements, and RAOD for allotments/obligations/disbursements. Finally, it defines the four objects of

Author
Joody Catacutan
Language
EN

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