Chart of Accounts

427 accounts

All Types ASSET LIABILITY EQUITY REVENUE EXPENSE

ASSET157 accounts

Code	Account Title	Normal Balance	Financial Statement	FS Group
1000	Cash in Bank	DEBIT	Balance Sheet	Current Assets
1010	Cash in Bank:BPI 6523	DEBIT	Balance Sheet	Current Assets
1020	Cash in Bank:BPI Dollar2735	DEBIT	Balance Sheet	Current Assets
1030	Cash in Bank:East West Bank	DEBIT	Balance Sheet	Current Assets
1040	Cash in Bank:East West Bank - Dollar	DEBIT	Balance Sheet	Current Assets
1050	Cash in Bank:Land Bank 0170 (Passbook)	DEBIT	Balance Sheet	Current Assets
1060	Cash in Bank:Land Bank 9182 (Checking)	DEBIT	Balance Sheet	Current Assets
1070	Cash in Bank:Metrobank	DEBIT	Balance Sheet	Current Assets
1080	Cash in Bank:PNB	DEBIT	Balance Sheet	Current Assets
1090	Cash in Bank:PNB - Dollar	DEBIT	Balance Sheet	Current Assets
1100	Cash in Bank:Security Bank - Dollar	DEBIT	Balance Sheet	Current Assets
1110	Cash in Bank:Security Bank - Peso New	DEBIT	Balance Sheet	Current Assets
1120	Cash in Bank:Security Bank 7752	DEBIT	Balance Sheet	Current Assets
1130	Funds:Petty Cash Fund - SPS	DEBIT	Balance Sheet	Current Assets
1140	Funds:Petty Cash Fund - Lubid	DEBIT	Balance Sheet	Current Assets
1150	Revolving Fund	DEBIT	Balance Sheet	Current Assets
1160	Established Funds:Cash Advance Fund	DEBIT	Balance Sheet	Current Assets
1170	Transfer Clearing	DEBIT	Balance Sheet	Current Assets
1180	Accounts Receivable - Trade	DEBIT	Balance Sheet	Current Assets
1185	Allowance for bad debt	CREDIT	Balance Sheet	Fixed Assets
1190	Accounts Receivable - Others	DEBIT	Balance Sheet	Current Assets
1200	Accounts Receivable - Others:Unearned Interest	DEBIT	Balance Sheet	Current Assets
1205	Post-Dated Checks Receivable	DEBIT	BALANCE_SHEET	Current Assets
1210	Advances to Employees - Subject for Liquidation	DEBIT	Balance Sheet	Current Assets
1220	Advances to Officers and Employees	DEBIT	Balance Sheet	Current Assets
1225	Due from Employees - Car Plan	DEBIT	BALANCE_SHEET	Current Assets
1226	Due from Employees - HMO	DEBIT	BALANCE_SHEET	Current Assets
1230	Advances to Shareholders	DEBIT	Balance Sheet	Current Assets
1240	Advances to Suppliers	DEBIT	Balance Sheet	Current Assets
1250	Available for sale assets (short-term)	DEBIT	Balance Sheet	Current Assets
1260	Creditable Withholding Tax	DEBIT	Balance Sheet	Current Assets
1270	Input Vat	DEBIT	Balance Sheet	Current Assets
1280	Input VAT - BOC	DEBIT	Balance Sheet	Current Assets
1290	Interest Receivable	DEBIT	Balance Sheet	Current Assets
1295	Inventory	DEBIT	Balance Sheet	Current Assets
1296	Inventory - Trading Goods	DEBIT	BALANCE_SHEET	Current Assets
1296-01	Inventory - Glypoking	DEBIT	BALANCE_SHEET	Current Assets
1296-02	Inventory - Cable Wire	DEBIT	BALANCE_SHEET	Current Assets
1296-02-01	Inventory - Aerial Guying Cable Wire	DEBIT	BALANCE_SHEET	Current Assets
1300	Inventory - Active Ingredients	DEBIT	Balance Sheet	Current Assets
1300-01	Inventory - Agrowfen	DEBIT	BALANCE_SHEET	Current Assets
1300-02	Inventory - PolyBupro	DEBIT	BALANCE_SHEET	Current Assets
1300-03	Inventory - Polyguard	DEBIT	BALANCE_SHEET	Current Assets
1300-04	Inventory - Chlorpyrifos	DEBIT	BALANCE_SHEET	Current Assets
1310	Inventory - Additives	DEBIT	Balance Sheet	Current Assets
1310-01	Inventory - UV Stabilizer	DEBIT	BALANCE_SHEET	Current Assets
1310-02	Inventory - Moisture Absorber	DEBIT	BALANCE_SHEET	Current Assets
1320	Inventory - Colorant	DEBIT	Balance Sheet	Current Assets
1320-01	Inventory - MB Black	DEBIT	BALANCE_SHEET	Current Assets
1320-02	Inventory - MB Yellow	DEBIT	BALANCE_SHEET	Current Assets
1320-03	Inventory - MB Green	DEBIT	BALANCE_SHEET	Current Assets
1320-04	Inventory - MB Blue	DEBIT	BALANCE_SHEET	Current Assets
1320-05	Inventory - MB White	DEBIT	BALANCE_SHEET	Current Assets
1320-06	Inventory - MB Brown	DEBIT	BALANCE_SHEET	Current Assets
1320-07	Inventory - MB Silver	DEBIT	BALANCE_SHEET	Current Assets
1330	Inventory - Filler	DEBIT	Balance Sheet	Current Assets
1330-01	Inventory - PE Filler	DEBIT	BALANCE_SHEET	Current Assets
1330-02	Inventory - PP Filler	DEBIT	BALANCE_SHEET	Current Assets
1330-03	Inventory - Powder Filler	DEBIT	BALANCE_SHEET	Current Assets
1330-04	Inventory - Transparent Filler	DEBIT	BALANCE_SHEET	Current Assets
1340	Inventory - Powder	DEBIT	Balance Sheet	Current Assets
1340-01	Inventory - CaCO3 1 micron	DEBIT	BALANCE_SHEET	Current Assets
1340-02	Inventory - CaCO3 2 micron	DEBIT	BALANCE_SHEET	Current Assets
1340-03	Inventory - CaCO3 400 mesh	DEBIT	BALANCE_SHEET	Current Assets
1340-04	Inventory - CaCO3 600 mesh	DEBIT	BALANCE_SHEET	Current Assets
1340-05	Inventory - CaCO3 3000 mesh	DEBIT	BALANCE_SHEET	Current Assets
1345	Inventory - PP/PE	DEBIT	Balance Sheet	Current Assets
1345-01	Inventory - Recycled PP	DEBIT	BALANCE_SHEET	Current Assets
1345-02	Inventory - Recycled PP Film	DEBIT	BALANCE_SHEET	Current Assets
1345-03	Inventory - Recycled Other	DEBIT	BALANCE_SHEET	Current Assets
1345-04	Inventory - Recycled PE	DEBIT	BALANCE_SHEET	Current Assets
1350	Inventory - Twine	DEBIT	Balance Sheet	Current Assets
1350-01	Inventory - Twine 1ply	DEBIT	BALANCE_SHEET	Current Assets
1350-02	Inventory - Twine 3ply	DEBIT	BALANCE_SHEET	Current Assets
1350-03	Inventory - Twine 4ply	DEBIT	BALANCE_SHEET	Current Assets
1350-04	Inventory - Twine Export	DEBIT	BALANCE_SHEET	Current Assets
1360	Inventory - Polybag	DEBIT	Balance Sheet	Current Assets
1360-01	Inventory - Polybag Export	DEBIT	BALANCE_SHEET	Current Assets
1360-01-01	Inventory - (Agrowfen+Polybupro)Polybag 10mm-Export	DEBIT	BALANCE_SHEET	Current Assets
1360-04	Inventory - Chlor Polybag	DEBIT	BALANCE_SHEET	Current Assets
1360-05	Inventory - Polybupro Polybag	DEBIT	BALANCE_SHEET	Current Assets
1360-06	Inventory - Polyguard Polybag	DEBIT	BALANCE_SHEET	Current Assets
1360-07	Inventory - Agrowfen Polybag	DEBIT	BALANCE_SHEET	Current Assets
1370	Inventory - Comindus Film	DEBIT	Balance Sheet	Current Assets
1370-01	Inventory - Comindus Other	DEBIT	BALANCE_SHEET	Current Assets
1370-02	Inventory - PP Film	DEBIT	BALANCE_SHEET	Current Assets
1380	Inventory - Agri Film	DEBIT	Balance Sheet	Current Assets
1380-01	Inventory - White Opaque	DEBIT	BALANCE_SHEET	Current Assets
1380-02	Inventory - Film Other	DEBIT	BALANCE_SHEET	Current Assets
1380-03	Inventory - Strips	DEBIT	BALANCE_SHEET	Current Assets
1380-04	Inventory - Mulch Film	DEBIT	BALANCE_SHEET	Current Assets
1380-05	Inventory - Rose	DEBIT	BALANCE_SHEET	Current Assets
1380-06	Inventory - Citi Hardware	DEBIT	BALANCE_SHEET	Current Assets
1380-07	Inventory - Trash Bag	DEBIT	BALANCE_SHEET	Current Assets
1380-08	Inventory - PP Film Bag	DEBIT	BALANCE_SHEET	Current Assets
1380-09	Inventory - GGF Packaging	DEBIT	BALANCE_SHEET	Current Assets
1380-10	Inventory - Galantina	DEBIT	BALANCE_SHEET	Current Assets
1380-11	Inventory - Twine Packaging	DEBIT	BALANCE_SHEET	Current Assets
1380-12	Inventory - Plain Poly	DEBIT	BALANCE_SHEET	Current Assets
1380-13	Inventory - Black Mulch	DEBIT	—	—
1390	Inventory - Resin	DEBIT	Balance Sheet	Current Assets
1390-01	Inventory - LLDPE	DEBIT	BALANCE_SHEET	Current Assets
1390-02	Inventory - LDPE	DEBIT	BALANCE_SHEET	Current Assets
1390-03	Inventory - RCPE	DEBIT	BALANCE_SHEET	Current Assets
1390-04	Inventory - PP	DEBIT	BALANCE_SHEET	Current Assets
1390-05	Inventory - HDPE	DEBIT	BALANCE_SHEET	Current Assets
1395	Inventory - Goods in Transit	DEBIT	BALANCE_SHEET	Current Assets
1400	Inventory - Recycled Materials	DEBIT	Balance Sheet	Current Assets
1410	Inventory - Spareparts	DEBIT	Balance Sheet	Current Assets
1420	Work in Process	DEBIT	Balance Sheet	Current Assets
1430	Finished Goods	DEBIT	Balance Sheet	Current Assets
1440	Inventory - Spareparts	DEBIT	Balance Sheet	Current Assets
1450	Inventory - Fuels, Oils & Lubricants	DEBIT	Balance Sheet	Current Assets
1460	Inventory - Stationeries & Office Supplies	DEBIT	Balance Sheet	Current Assets
1470	Inventory - Production Supplies	DEBIT	Balance Sheet	Current Assets
1480	Inventory - Packaging Materials	DEBIT	Balance Sheet	Current Assets
1490	Inventory - Others	DEBIT	Balance Sheet	Current Assets
1500	Loans to Others	DEBIT	Balance Sheet	Current Assets
1510	Prepaid expenses	DEBIT	Balance Sheet	Current Assets
1515	Prepaid HMO	DEBIT	BALANCE_SHEET	Current Assets
1520	Prepaid Export Charges	DEBIT	Balance Sheet	Current Assets
1530	Prepaid Import Charges	DEBIT	Balance Sheet	Current Assets
1540	Prepaid Interest	DEBIT	Balance Sheet	Current Assets
1550	Prepaid Rent	DEBIT	Balance Sheet	Current Assets
1560	Recoverable Deposit	DEBIT	Balance Sheet	Current Assets
1570	Uncategorized Asset	DEBIT	Balance Sheet	Current Assets
1580	Undeposited Funds	DEBIT	Balance Sheet	Current Assets
1590	Computer Equipment	DEBIT	Balance Sheet	Fixed Assets
1595	Computer Equipment:Accumulated depreciation - Computer Equipment	CREDIT	Balance Sheet	Fixed Assets
1600	Land	DEBIT	Balance Sheet	Fixed Assets
1610	Land Improvements	DEBIT	Balance Sheet	Fixed Assets
1615	Land Improvements:Accumulated Depreciation - Land Improvement	CREDIT	Balance Sheet	Fixed Assets
1620	Leasehold Improvement	DEBIT	Balance Sheet	Fixed Assets
1625	Leasehold Improvement:Accumulated depreciation - Leasehold Improvements	CREDIT	Balance Sheet	Fixed Assets
1630	Machinery & Equipment	DEBIT	Balance Sheet	Fixed Assets
1635	Machinery & Equipment:Accumulated Depreciation - Machinery & Equipment	CREDIT	Balance Sheet	Fixed Assets
1650	Office Furniture, Fixture & Equipment	DEBIT	Balance Sheet	Fixed Assets
1655	Office Furniture, Fixture & Equipment:Accumulated depreciation - Office Furniture, Fixture & Equipment	CREDIT	Balance Sheet	Fixed Assets
1670	Tools, Misc. & Equipment	DEBIT	Balance Sheet	Fixed Assets
1675	Tools, Misc. & Equipment:Accumulated Depreciation - Tools, Misc. & Equipment	CREDIT	Balance Sheet	Fixed Assets
1680	Transportation Equipment	DEBIT	Balance Sheet	Fixed Assets
1685	Transportation Equipment:Accumulated depreciation - Transportation Equipment	CREDIT	Balance Sheet	Fixed Assets
1690	Assets held for sale	DEBIT	Balance Sheet	Other Assets
1700	Construction in Progress	DEBIT	Balance Sheet	Other Assets
1710	Container Deposit	DEBIT	Balance Sheet	Other Assets
1720	Deferred tax assets	DEBIT	Balance Sheet	Other Assets
1730	Due (to)/from APM	DEBIT	Balance Sheet	Other Assets
1740	Due (to)/from Lubid	DEBIT	Balance Sheet	Other Assets
1750	Due From Lanot Sa MIndanao	DEBIT	Balance Sheet	Other Assets
1760	Due from Pineapple JV	DEBIT	Balance Sheet	Other Assets
1770	Goodwill	DEBIT	Balance Sheet	Other Assets
1780	In Progress	DEBIT	Balance Sheet	Other Assets
1790	In Progress- Vehicle	DEBIT	Balance Sheet	Other Assets
1800	Intangibles	DEBIT	Balance Sheet	Other Assets
1810	Long-Term Investments	DEBIT	Balance Sheet	Other Assets
1820	Long-Term Investments:Investment Property	DEBIT	Balance Sheet	Other Assets
1830	Security Deposit	DEBIT	Balance Sheet	Other Assets

LIABILITY52 accounts

Code	Account Title	Normal Balance	Financial Statement	FS Group
2000	Accounts Payable - Trade	CREDIT	Balance Sheet	Current Liabilities
2010	Accounts Payable - Others	CREDIT	Balance Sheet	Current Liabilities
2020	Accounts Payable - HMO Payable	CREDIT	Balance Sheet	Current Liabilities
2030	Accounts Payable - SPS Cooperative Payable	CREDIT	Balance Sheet	Current Liabilities
2040	GR/IR Clearing	CREDIT	Balance Sheet	Current Liabilities
2045	Factory Overhead Clearing	CREDIT	Balance Sheet	Current Liabilities
2046	Accrued Import Charges	CREDIT	Balance Sheet	Current Liabilities
2050	SSS Premium Payable	CREDIT	Balance Sheet	Current Liabilities
2060	SSS Loan Payable	CREDIT	Balance Sheet	Current Liabilities
2070	HDMF Premium Payable	CREDIT	Balance Sheet	Current Liabilities
2080	HDMF Loan Payable	CREDIT	Balance Sheet	Current Liabilities
2090	PHIC Payable	CREDIT	Balance Sheet	Current Liabilities
2100	Salaries & Wages Payable	CREDIT	Balance Sheet	Current Liabilities
2110	13th Month Payable	CREDIT	Balance Sheet	Current Liabilities
2120	Insurance Payable - Vehicle	CREDIT	Balance Sheet	Current Liabilities
2130	Life Insurance Payable	CREDIT	Balance Sheet	Current Liabilities
2140	Withholding Tax Payable - Compensation	CREDIT	Balance Sheet	Current Liabilities
2150	Withholding Tax Payable - Expanded	CREDIT	Balance Sheet	Current Liabilities
2160	Loans Payable	CREDIT	Balance Sheet	Current Liabilities
2170	Dividends payable	CREDIT	Balance Sheet	Current Liabilities
2180	Income tax payable	CREDIT	Balance Sheet	Current Liabilities
2190	VAT Control	CREDIT	Balance Sheet	Current Liabilities
2200	VAT Payable	CREDIT	Balance Sheet	Current Liabilities
2210	VAT Suspense	CREDIT	Balance Sheet	Current Liabilities
2220	Notes Payable	CREDIT	Balance Sheet	Current Liabilities
2230	Customer Advances	CREDIT	Balance Sheet	Current Liabilities
2240	Deferred Revenue	CREDIT	Balance Sheet	Current Liabilities
2250	Short-term debit	CREDIT	Balance Sheet	Current Liabilities
2260	Accrued Insurance	CREDIT	Balance Sheet	Current Liabilities
2270	Accrued liabilities	CREDIT	Balance Sheet	Current Liabilities
2280	Accrued liabilities:Accrued 13th Month Pay	CREDIT	Balance Sheet	Current Liabilities
2290	Accrued liabilities:Accrued Commission	CREDIT	Balance Sheet	Current Liabilities
2300	Accrued liabilities:Accrued Communication	CREDIT	Balance Sheet	Current Liabilities
2310	Accrued liabilities:Accrued HDMF Payable	CREDIT	Balance Sheet	Current Liabilities
2320	Accrued liabilities:Accrued Interest	CREDIT	Balance Sheet	Current Liabilities
2330	Accrued liabilities:Accrued Light & Water	CREDIT	Balance Sheet	Current Liabilities
2340	Accrued liabilities:Accrued Others	CREDIT	Balance Sheet	Current Liabilities
2350	Accrued liabilities:Accrued PHIC Payable	CREDIT	Balance Sheet	Current Liabilities
2360	Accrued liabilities:Accrued Rental	CREDIT	Balance Sheet	Current Liabilities
2370	Accrued liabilities:Accrued Reserve for Retirement	CREDIT	Balance Sheet	Current Liabilities
2380	Accrued liabilities:Accrued Salaries & Wages	CREDIT	Balance Sheet	Current Liabilities
2390	Accrued liabilities:Accrued SSS Payable	CREDIT	Balance Sheet	Current Liabilities
2400	Accrued holiday payable	CREDIT	Balance Sheet	Long-Term Liabilities
2410	Accrued non-current liabilities	CREDIT	Balance Sheet	Long-Term Liabilities
2420	Advances from Shareholders	CREDIT	Balance Sheet	Long-Term Liabilities
2430	Installment Payable	CREDIT	Balance Sheet	Long-Term Liabilities
2440	Liabilities related to assets held for sale	CREDIT	Balance Sheet	Long-Term Liabilities
2450	Long-term debt	CREDIT	Balance Sheet	Long-Term Liabilities
2460	Retirement Reserve Fund	CREDIT	Balance Sheet	Long-Term Liabilities
2470	Dividend disbursed	CREDIT	Balance Sheet	Long-Term Liabilities
2480	Dividend income	CREDIT	Balance Sheet	Current Liabilities
2490	Accrued Leave Payable	CREDIT	BALANCE_SHEET	Current Liabilities

EQUITY6 accounts

Code	Account Title	Normal Balance	Financial Statement	FS Group
3000	Equity in earnings of subsidiaries	DEBIT	Balance Sheet	Equity
3010	Opening Balance Equity	CREDIT	Balance Sheet	Equity
3020	Other comprehensive income	CREDIT	Balance Sheet	Equity
3030	Retained Earnings	CREDIT	Balance Sheet	Equity
3040	Share capital	CREDIT	Balance Sheet	Equity
3050	Billable Expense Income	CREDIT	Balance Sheet	Equity

REVENUE85 accounts

Code	Account Title	Normal Balance	Financial Statement	FS Group
4000	SALES	CREDIT	Income Statement	Revenue
4010	Sales of Product Income	CREDIT	Income Statement	Revenue
4020	Sales - retail	CREDIT	Income Statement	Revenue
4030	Sales - wholesale	CREDIT	Income Statement	Revenue
4040	Services	CREDIT	Income Statement	Revenue
4050	Revenue - General	CREDIT	Income Statement	Revenue
4060	Uncategorized Income	CREDIT	Income Statement	Revenue
4070	Unapplied Cash Payment Income	CREDIT	Income Statement	Revenue
4300	Sales - Active Ingredients	CREDIT	Income Statement	Revenue
4300-01	Sales - Agrowfen	CREDIT	INCOME_STATEMENT	Revenue
4300-02	Sales - PolyBupro	CREDIT	INCOME_STATEMENT	Revenue
4300-03	Sales - Polyguard	CREDIT	INCOME_STATEMENT	Revenue
4300-04	Sales - Chlorpyrifos	CREDIT	INCOME_STATEMENT	Revenue
4310	Sales - Additives	CREDIT	Income Statement	Revenue
4310-01	Sales - UV Stabilizer	CREDIT	INCOME_STATEMENT	Revenue
4310-02	Sales - Moisture Absorber	CREDIT	INCOME_STATEMENT	Revenue
4320	Sales - Colorant	CREDIT	Income Statement	Revenue
4320-01	Sales - MB Black	CREDIT	INCOME_STATEMENT	Revenue
4320-02	Sales - MB Yellow	CREDIT	INCOME_STATEMENT	Revenue
4320-03	Sales - MB Green	CREDIT	INCOME_STATEMENT	Revenue
4320-04	Sales - MB Blue	CREDIT	INCOME_STATEMENT	Revenue
4320-05	Sales - MB White	CREDIT	INCOME_STATEMENT	Revenue
4320-06	Sales - MB Brown	CREDIT	INCOME_STATEMENT	Revenue
4320-07	Sales - MB Silver	CREDIT	INCOME_STATEMENT	Revenue
4330	Sales - Filler	CREDIT	Income Statement	Revenue
4330-01	Sales - PE Filler	CREDIT	INCOME_STATEMENT	Revenue
4330-02	Sales - PP Filler	CREDIT	INCOME_STATEMENT	Revenue
4330-03	Sales - Powder Filler	CREDIT	INCOME_STATEMENT	Revenue
4330-04	Sales - Transparent Filler	CREDIT	INCOME_STATEMENT	Revenue
4340	Sales - Powder	CREDIT	Income Statement	Revenue
4340-01	Sales - CaCO3 1 micron	CREDIT	INCOME_STATEMENT	Revenue
4340-02	Sales - CaCO3 2 micron	CREDIT	INCOME_STATEMENT	Revenue
4340-03	Sales - CaCO3 400 mesh	CREDIT	INCOME_STATEMENT	Revenue
4340-04	Sales - CaCO3 600 mesh	CREDIT	INCOME_STATEMENT	Revenue
4340-05	Sales - CaCO3 3000 mesh	CREDIT	INCOME_STATEMENT	Revenue
4345	Sales - PP/PE	CREDIT	Income Statement	Revenue
4350	Sales - Twine	CREDIT	Income Statement	Revenue
4350-01	Sales - Twine 1ply	CREDIT	INCOME_STATEMENT	Revenue
4350-02	Sales - Twine 3ply	CREDIT	INCOME_STATEMENT	Revenue
4350-03	Sales - Twine 4ply	CREDIT	INCOME_STATEMENT	Revenue
4350-04	Sales - Twine Export	CREDIT	INCOME_STATEMENT	Revenue
4360	Sales - Polybag	CREDIT	Income Statement	Revenue
4360-01	Sales - Polybag Export	CREDIT	INCOME_STATEMENT	Revenue
4360-01-01	Sales - (Agrowfen+Polybupro)Polybag 10mm-Export	CREDIT	INCOME_STATEMENT	Revenue
4360-04	Sales - Chlor Polybag	CREDIT	INCOME_STATEMENT	Revenue
4360-05	Sales - Polybupro Polybag	CREDIT	INCOME_STATEMENT	Revenue
4360-06	Sales - Polyguard Polybag	CREDIT	INCOME_STATEMENT	Revenue
4360-07	Sales - Agrowfen Polybag	CREDIT	INCOME_STATEMENT	Revenue
4370	Sales - Comindus Film	CREDIT	Income Statement	Revenue
4370-01	Sales - Comindus Other	CREDIT	INCOME_STATEMENT	Revenue
4370-02	Sales - PP Film	CREDIT	INCOME_STATEMENT	Revenue
4380	Sales - Agri Film	CREDIT	Income Statement	Revenue
4380-01	Sales - White Opaque	CREDIT	INCOME_STATEMENT	Revenue
4380-02	Sales - Film Other	CREDIT	INCOME_STATEMENT	Revenue
4380-03	Sales - Strips	CREDIT	INCOME_STATEMENT	Revenue
4380-04	Sales - Mulch Film	CREDIT	INCOME_STATEMENT	Revenue
4380-05	Sales - Rose	CREDIT	INCOME_STATEMENT	Revenue
4380-06	Sales - Citi Hardware	CREDIT	INCOME_STATEMENT	Revenue
4380-07	Sales - Trash Bag	CREDIT	INCOME_STATEMENT	Revenue
4380-08	Sales - PP Film Bag	CREDIT	INCOME_STATEMENT	Revenue
4380-09	Sales - GGF Packaging	CREDIT	INCOME_STATEMENT	Revenue
4380-10	Sales - Galantina	CREDIT	INCOME_STATEMENT	Revenue
4380-11	Sales - Twine Packaging	CREDIT	INCOME_STATEMENT	Revenue
4380-12	Sales - Plain Poly	CREDIT	INCOME_STATEMENT	Revenue
4380-13	Sales - Black Mulch	CREDIT	—	—
4390	Sales - Resin	CREDIT	Income Statement	Revenue
4390-01	Sales - LLDPE	CREDIT	INCOME_STATEMENT	Revenue
4390-02	Sales - LDPE	CREDIT	INCOME_STATEMENT	Revenue
4390-03	Sales - RCPE	CREDIT	INCOME_STATEMENT	Revenue
4390-04	Sales - PP	CREDIT	INCOME_STATEMENT	Revenue
4390-05	Sales - HDPE	CREDIT	INCOME_STATEMENT	Revenue
4395	Sales - Trading Goods	CREDIT	INCOME_STATEMENT	Revenue
4395-01	Sales - Glypoking	CREDIT	INCOME_STATEMENT	Revenue
4395-02	Sales - Cable Wire	CREDIT	INCOME_STATEMENT	Revenue
4395-02-01	Sales - Aerial Guying Cable Wire	CREDIT	INCOME_STATEMENT	Revenue
4400	Sales - Recycled Materials	CREDIT	Income Statement	Revenue
4400-01	Sales - Recycled PP	CREDIT	INCOME_STATEMENT	Revenue
4400-02	Sales - Recycled PP Film	CREDIT	INCOME_STATEMENT	Revenue
4400-03	Sales - Recycled Other	CREDIT	INCOME_STATEMENT	Revenue
4400-04	Sales - Recycled PE	CREDIT	INCOME_STATEMENT	Revenue
8000	Interest income	CREDIT	Income Statement	Other Income
8010	Other Income	CREDIT	Income Statement	Other Income
8020	Other operating income (expenses)	CREDIT	Income Statement	Other Income
8030	Unrealized loss on securities, net of tax	CREDIT	Income Statement	Other Income
8040	Amortization & Depreciation	CREDIT	Income Statement	Other Income

EXPENSE127 accounts

Code	Account Title	Normal Balance	Financial Statement	FS Group
5000	Cost of sales	DEBIT	Income Statement	Cost of Sales
5010	Freight and delivery - COS	DEBIT	Income Statement	Cost of Sales
5020	Inventory Shrinkage	DEBIT	Income Statement	Cost of Sales
5030	Production Supplies	DEBIT	Income Statement	Cost of Sales
5040	Material and Tolling Cost	DEBIT	Income Statement	Cost of Sales
6000	Staff Cost	DEBIT	Income Statement	Operating Expense
6010	Staff Cost:Payroll Expenses	DEBIT	Income Statement	Operating Expense
6020	Staff Cost:Employee Benefits - Mandatory	DEBIT	Income Statement	Operating Expense
6030	Staff Cost:Employee Benefits - Retirement	DEBIT	Income Statement	Operating Expense
6040	Staff Cost:Management compensation	DEBIT	Income Statement	Operating Expense
6050	Staff Cost:Employee Benefits - Life Insurance	DEBIT	Income Statement	Operating Expense
6060	Staff Cost:Employee Benefits - HMO	DEBIT	Income Statement	Operating Expense
6070	Staff Cost:13th Month Pay	DEBIT	Income Statement	Operating Expense
6075	Staff Cost:Contracted Services	DEBIT	Income Statement	Operating Expense
6080	Premises	DEBIT	Income Statement	Operating Expense
6090	Premises:Utilities:Light and Power	DEBIT	Income Statement	Operating Expense
6100	Premises:Rent or lease payments	DEBIT	Income Statement	Operating Expense
6110	Premises:Utilities:Water	DEBIT	Income Statement	Operating Expense
6120	Premises:Security Agency	DEBIT	Income Statement	Operating Expense
6130	Premises:Internet Providers	DEBIT	Income Statement	Operating Expense
6140	Sales & Marketing	DEBIT	Income Statement	Operating Expense
6150	Sales & Marketing:Commissions and fees	DEBIT	Income Statement	Operating Expense
6160	Sales & Marketing:Travel expenses - selling expenses	DEBIT	Income Statement	Operating Expense
6170	Sales & Marketing:Comminication - Sales	DEBIT	Income Statement	Operating Expense
6180	Sales & Marketing:Product Development Expense	DEBIT	Income Statement	Operating Expense
6190	Sales & Marketing:Marketing & Advertising Expenses	DEBIT	Income Statement	Operating Expense
6200	Sales & Marketing:Fuels, Oils & Lubricants:LAL 6289	DEBIT	Income Statement	Operating Expense
6210	Sales & Marketing:Fuels, Oils & Lubricants:MBI 6725	DEBIT	Income Statement	Operating Expense
6220	Sales & Marketing:Fuels, Oils & Lubricants: KBA 7670	DEBIT	Income Statement	Operating Expense
6230	Sales & Marketing:Repairs and Maintenance:LAL 6289	DEBIT	Income Statement	Operating Expense
6231	Sales & Marketing:Repairs and Maintenance:MBI 6725	DEBIT	Income Statement	Operating Expense
6232	Sales & Marketing:Repairs and Maintenance:KBA 7670	DEBIT	Income Statement	Operating Expense
6240	Sales & Marketing:Freight Out	DEBIT	Income Statement	Operating Expense
6250	Sales & Marketing:Representation & Entertainment	DEBIT	Income Statement	Operating Expense
6260	General and Administrative	DEBIT	Income Statement	Operating Expense
6270	General and Administrative:Bad debts	DEBIT	Income Statement	Operating Expense
6280	General and Administrative:Christmas Expenses	DEBIT	Income Statement	Operating Expense
6290	General and Administrative:Communication - Admin	DEBIT	Income Statement	Operating Expense
6300	General and Administrative:Coop charges	DEBIT	Income Statement	Operating Expense
6310	General and Administrative:Donation	DEBIT	Income Statement	Operating Expense
6320	General and Administrative:Dues and subscriptions	DEBIT	Income Statement	Operating Expense
6330	General and Administrative:Other Expenses	DEBIT	Income Statement	Operating Expense
6340	General and Administrative:Final Tax Expense	DEBIT	Income Statement	Operating Expense
6350	General and Administrative:Freight and Handling	DEBIT	Income Statement	Operating Expense
6370	General and Administrative:Fuels, Oils & Lubricants MC Mio	DEBIT	Income Statement	Operating Expense
6380	General and Administrative:Fuels, Oils & Lubricants:AAG 7248	DEBIT	Income Statement	Operating Expense
6390	General and Administrative:Fuels, Oils & Lubricants:Motorcycle	DEBIT	Income Statement	Operating Expense
6400	General and Administrative:Fuels, Oils & Lubricants:Toyota Forklift	DEBIT	Income Statement	Operating Expense
6410	General and Administrative:Fuels, Oils & Lubricants:CAY 3293	DEBIT	Income Statement	Operating Expense
6420	General and Administrative:Fuels, Oils & Lubricants:CCN 9645	DEBIT	Income Statement	Operating Expense
6430	General and Administrative:Fuels, Oils & Lubricants:LAL 7657	DEBIT	Income Statement	Operating Expense
6440	General and Administrative:Fuels, Oils & Lubricants:LCV 2801	DEBIT	Income Statement	Operating Expense
6450	General and Administrative:Fuels, Oils & Lubricants:MAH 9138	DEBIT	Income Statement	Operating Expense
6460	General and Administrative:Fuels, Oils & Lubricants:MGB 442	DEBIT	Income Statement	Operating Expense
6470	General and Administrative:Fuels, Oils & Lubricants:BYD Sealion	DEBIT	Income Statement	Operating Expense
6480	General and Administrative:Fuels, Oils & Lubricants:BYD SHARK	DEBIT	Income Statement	Operating Expense
6490	General and Administrative:Fuels, Oils & Lubricants:LAF	DEBIT	Income Statement	Operating Expense
6500	General and Administrative:Fuels, Oils & Lubricants:MASDA 9138	DEBIT	Income Statement	Operating Expense
6510	General and Administrative:Fuels, Oils & Lubricants:Nissan Patrol - LCP#619	DEBIT	Income Statement	Operating Expense
6520	General and Administrative:Gift Expense	DEBIT	Income Statement	Operating Expense
6530	General and Administrative:Income tax expense	DEBIT	Income Statement	Operating Expense
6540	General and Administrative:Insurance - Disability	DEBIT	Income Statement	Operating Expense
6550	General and Administrative:Insurance Expense - Loan	DEBIT	Income Statement	Operating Expense
6560	General and Administrative:Insurance - General	DEBIT	Income Statement	Operating Expense
6570	General and Administrative:Insurance - Liability	DEBIT	Income Statement	Operating Expense
6580	General and Administrative:Legal and professional fees	DEBIT	Income Statement	Operating Expense
6590	General and Administrative:Loss on discontinued operations, net of tax	DEBIT	Income Statement	Operating Expense
6600	General and Administrative:Meals Allowance	DEBIT	Income Statement	Operating Expense
6610	General and Administrative:Medical Expenses	DEBIT	Income Statement	Operating Expense
6620	General and Administrative:Meeting Expense	DEBIT	Income Statement	Operating Expense
6630	General and Administrative:Miscellaneous	DEBIT	Income Statement	Operating Expense
6640	General and Administrative:Other general and administrative expenses	DEBIT	Income Statement	Operating Expense
6650	General and Administrative:Permits, Taxes & Licenses	DEBIT	Income Statement	Operating Expense
6660	General and Administrative:Permits, Taxes & Licenses:CAIP	DEBIT	Income Statement	Operating Expense
6670	General and Administrative:Permits, Taxes & Licenses:CPR	DEBIT	Income Statement	Operating Expense
6680	General and Administrative:Permits, Taxes & Licenses:Documentary Stamp Tax	DEBIT	Income Statement	Operating Expense
6690	General and Administrative:Permits, Taxes & Licenses:Local Business Tax	DEBIT	Income Statement	Operating Expense
6700	General and Administrative:Permits, Taxes & Licenses:Others	DEBIT	Income Statement	Operating Expense
6710	General and Administrative:Permits, Taxes & Licenses:Vehicle Registration	DEBIT	Income Statement	Operating Expense
6720	General and Administrative:Postage & Stamps Expense	DEBIT	Income Statement	Operating Expense
6730	General and Administrative:Representation & Entertainment	DEBIT	Income Statement	Operating Expense
6740	General and Administrative:Repairs and Maintenance Production	DEBIT	Income Statement	Operating Expense
6750	General and Administrative:Repairs and Maintenance:AAG 7248	DEBIT	Income Statement	Operating Expense
6760	General and Administrative:Repairs and Maintenance:Office Repairs	DEBIT	Income Statement	Operating Expense
6770	General and Administrative:Repairs and Maintenance:Toyota Forklift	DEBIT	Income Statement	Operating Expense
6780	General and Administrative:Repairs and Maintenance:UPU 535	DEBIT	Income Statement	Operating Expense
6790	General and Administrative:Repairs and Maintenance:Weighing Scale	DEBIT	Income Statement	Operating Expense
6800	General and Administrative:Repairs and Maintenance:CAY 3293	DEBIT	Income Statement	Operating Expense
6810	General and Administrative:Repairs and Maintenance:CCN 9645	DEBIT	Income Statement	Operating Expense
6820	General and Administrative:Repairs and Maintenance: Wigo LAL 7657	DEBIT	Income Statement	Operating Expense
6830	General and Administrative:Repairs and Maintenance:Ford LCV 2801	DEBIT	Income Statement	Operating Expense
6840	General and Administrative:Repairs and Maintenance:MAH 9138	DEBIT	Income Statement	Operating Expense
6850	General and Administrative:Repairs and Maintenance:MGB 442	DEBIT	Income Statement	Operating Expense
6860	General and Administrative:Repairs and Maintenance:6442.14 MIO Motorcycle	DEBIT	Income Statement	Operating Expense
6870	General and Administrative:Repairs and Maintenance:BYD Sealion	DEBIT	Income Statement	Operating Expense
6880	General and Administrative:Repairs and Maintenance:BYD SHARK	DEBIT	Income Statement	Operating Expense
6890	General and Administrative:Repairs and Maintenance:LAF	DEBIT	Income Statement	Operating Expense
6900	General and Administrative:Repairs and Maintenance:Nissan Patrol - LCP#619	DEBIT	Income Statement	Operating Expense
6910	General and Administrative:Repairs and Maintenance	DEBIT	Income Statement	Operating Expense
6920	General and Administrative:Seminars and Trainings	DEBIT	Income Statement	Operating Expense
6930	General and Administrative:Stationery & Office Supplies	DEBIT	Income Statement	Operating Expense
6940	General and Administrative:Supplies	DEBIT	Income Statement	Operating Expense
6950	General and Administrative:Travel & Transportation Expense	DEBIT	Income Statement	Operating Expense
6960	General and Administrative:Bank Errors	DEBIT	Income Statement	Operating Expense
6965	General and Administrative:Uniforms	DEBIT	—	Operating Expense
6970	General and Administrative:Performance Reward	DEBIT	Income Statement	Operating Expense
6980	Unapplied Cash Bill Payment Expense	DEBIT	Income Statement	Operating Expense
6990	Suspense	DEBIT	Income Statement	Operating Expense
7000	De minimis:Transportation	DEBIT	Income Statement	Operating Expense
7010	De minimis:Transportation Allowance	DEBIT	Income Statement	Operating Expense
7020	Lubid Expenses	DEBIT	Income Statement	Operating Expense
7030	Other Income/ (Charges)	DEBIT	Income Statement	Operating Expense
7060	Amortization & Depreciation:Amortization	DEBIT	Income Statement	Operating Expense
7070	Forex Gain	DEBIT	Income Statement	Operating Expense
7080	Amortization & Depreciation:Depreciation - Computer Equipment	DEBIT	Income Statement	Operating Expense
7090	Amortization & Depreciation:Depreciation - Leasehold Improvements	DEBIT	Income Statement	Operating Expense
7100	Amortization & Depreciation:Depreciation - Office Furniture, Fixture & Equipment	DEBIT	Income Statement	Operating Expense
7110	Amortization & Depreciation:Depreciation - Tools, Misc. & Equipment	DEBIT	Income Statement	Operating Expense
7120	Amortization & Depreciation:Depreciation - Transportation Equipment	DEBIT	Income Statement	Operating Expense
7130	Amortization & Depreciation:Depreciation - Land Improvements	DEBIT	Income Statement	Operating Expense
7140	Amortization & Depreciation:Depreciation - Machinery & Equipment	DEBIT	Income Statement	Operating Expense
7150	Forex Gain/Loss	DEBIT	Income Statement	Operating Expense
7160	Lost Items	DEBIT	Income Statement	Operating Expense
8050	Forex Gain/Loss	DEBIT	Income Statement	Operating Expense
8060	Interest Expense	DEBIT	Income Statement	Operating Expense
8070	Bank Charges	DEBIT	Income Statement	Operating Expense
8510	Reconciliation Discrepancies	DEBIT	Income Statement	Other Expense