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    Castor
    The document contains an accounting chart of accounts organized into categories including assets, liabilities, equity, income, expenses, and other income/expenses. The assets section includes current assets like cash, accounts receivable, inventory, and long-term assets like investments and fixed assets. Liabilities include current obligations like accounts payable and long-term debt. Equity consists of capital stock and retained earnings. Income and expenses are categorized for revenues, cost of goods sold, operating expenses, and other income/losses.

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    Template

    Uploaded by

    Castor
    72 views2 pages
    The document contains an accounting chart of accounts organized into categories including assets, liabilities, equity, income, expenses, and other income/expenses. The assets section includes current assets like cash, accounts receivable, inventory, and long-term assets like investments and fixed assets. Liabilities include current obligations like accounts payable and long-term debt. Equity consists of capital stock and retained earnings. Income and expenses are categorized for revenues, cost of goods sold, operating expenses, and other income/losses.

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    © © All Rights Reserved

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    The document contains an accounting chart of accounts organized into categories including assets, liabilities, equity, income, expenses, and other income/expenses. The assets section includes current assets like cash, accounts receivable, inventory, and long-term assets like investments and fixed assets. Liabilities include current obligations like accounts payable and long-term debt. Equity consists of capital stock and retained earnings. Income and expenses are categorized for revenues, cost of goods sold, operating expenses, and other income/losses.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    72 views2 pages

    Template

    Uploaded by

    Castor
    The document contains an accounting chart of accounts organized into categories including assets, liabilities, equity, income, expenses, and other income/expenses. The assets section includes current assets like cash, accounts receivable, inventory, and long-term assets like investments and fixed assets. Liabilities include current obligations like accounts payable and long-term debt. Equity consists of capital stock and retained earnings. Income and expenses are categorized for revenues, cost of goods sold, operating expenses, and other income/losses.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 2

    Account NumbeAccount Name Header Account Type

    1-1000 Current Assets Header Asset


    1-1100 Cash in Bank Bank
    1-1200 Petty Cash Bank
    1-1300 Account Receivable Account Receivable
    1-1400 Allowance for Doubtful Debt Other Current Asset
    1-1500 Merchandise Inventory Other Current Asset
    1-1600 Store Supplies Other Current Asset
    1-1700 Prepaid Insurance Other Current Asset
    1-1800 Prepaid Rent Other Current Asset
    1-1900 VAT Receivable Other Current Asset
    1-1910 VAT In Other Current Asset
    1--1920 Prepaid Income Tax Article 25 Other Current Asset
    1-2000 Long Term Investment Header Asset
    1-2100 Stock Investments Other Asset
    1-1300 Fixed Assets Header Fixed Asset
    1-1310 Land Fixed Asset
    1-1320 Buildings Fixed Asset
    1-1321 Acc. Depreciation Building Fixed Asset
    1-1330 Equipment Fixed Asset
    1-1331 Acc. Depreciation Equipment Fixed Asset
    1-1340 Automobile Fixed Asset
    1-1341 Acc. Depreciation Automobile Fixed Asset
    2-1000 Current Liabilities Header Liability
    2-1100 Account Payable Account Payable
    2-1200 Accrued Expense Other Current Liability
    2-1300 VAT Payable Other Current Liability
    2-1310 VAT Out Other Current Liability
    2-1320 Income Tax Article 21 Payable Other Current Liability
    2-1330 Income Tax Article 23 Payable Other Current Liability
    2-1340 income Tax Article 25/29 Payable Other Current Liability
    2-2000 Long Term Liabilities Header Long Term Liability
    2-2100 Mandiri Bank Loan Long Term Liability
    3-0000 Owner Equity Header Equity
    3-1100 Stock Capital Equity
    4-0000 Revenues Header Income
    4-1100 Sales Income
    4-1200 Sales Discount Income
    4-1300 Sales Return and Allowances Income
    5-0000 Cost of Merchandise Sold Header Cost of Sales
    5-1100 Cost of Merchandise Sold Cost of Sales
    6-0000 Expense Header Expense
    6-1100 Utilities Expense Expense
    6-1200 Office Supplies Expense Expense
    6-1300 Doubtful Debts Expense Expense
    6-1400 Spoilage Expense Expense
    6-1500 Depreciation Expense Expense
    6-1600 Insurance Expense Expense
    6-1700 Rent Expense Expense
    6-1800 Wages and Salaries Expense Expense
    6-1900 Advertising Expense Expense
    6-2000 Others Operating Expense Expense
    8-0000 Other Revenues and Gain Header Other Income
    8-1100 Interest Income Other Income
    8-1200 Dividend Income Other Income
    8-1300 Gain (loss) on Sale of Stocks Other Income
    8-1400 Freight Collected Other Income
    8-1500 Late Fees Collected Other Income
    9-0000 Other Expenses and Losses Header Other Expense
    9-1100 Interest Expense Other Expense
    9-1200 Bank Service Charges Other Expense
    9-1400 Income Tax Article 4 (2) Expense Other Expense
    9-1450 Income Tax Expense Other Expense
    9-1500 Late Fees Expense Other Expense

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