Chart of Accounts

157 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