Budgetary control accounts.
Section 117
SEC. 117. Budgetary control accounts. —The general accounting system shall include budgetary control accounts for revenues, expenditures and debt, as provided by P.D. No. 1177.
PD 1445 Section 117
PD 1445 Section 117
Other provisions in CHAPTER 2. ACCOUNTS AND ACCOUNTING
- Section 111: Keeping of accounts.
- Section 112: Recording of financial transactions.
- Section 113: Chart of accounts.
- Section 114: The general ledger.
- Section 115: Terminology and classification.
- Section 116: Accounts classification.
- Section 118: Accounting for unrealized revenues.
- Section 119: Accounting for obligations and expenditures.
CitationPD 1445 Section 117 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
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