Chapter 1. General provisions, basic standards and policies -- Chapter 2. The unified accounts code structure -- Chapter 3. The revised chart of accounts -- Chapter 4. Accounting for budgetary accounts -- Chapter 5. Accounting for disbursement and related transactions -- Chapter 6. Accounting for revenue and other receipts -- Chapter 7. Trial balance, financial reports and statements -- Chapter 8. Bank reconciliation -- Chapter 9. The accounting for barangays -- Appendices.