Chart of Accounts

127 accounts

All Types ASSET LIABILITY EQUITY REVENUE EXPENSE

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