Chart of Accounts

52 accounts

All Types ASSET LIABILITY EQUITY REVENUE EXPENSE

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