Account Number Account Name Header Balance Account Type

10000 Assets H Asset

11000 Current Assets H Asset
11100 Petty Cash Bank
11101 Cash in Bank Bank
11102 Account Receivable Accounts Receivable
11103 Allowance for Uncollectible Accounts Accounts Receivable
11104 Employee Receivable Other Current Asset
11105 Other Receivable Other Current Asset
11106 Merchandise Inventory Other Current Asset
11107 Office supplies Other Current Asset
11108 Value added Tax - in (VAT in) Other Current Asset
11109 Prepaid Income Tax Other Current Asset
11110 Prepaid Rent Other Current Asset
11111 Deposit paid Other Current Asset
12000 Fixed Assets H Asset
12100 Land Fixed Asset
12101 Vehicle Fixed Asset
12102 Accumulated Depreciation - Vehicle Fixed Asset
12103 Equipment Fixed Asset
12104 Accumulated Depreciation - Equipment Fixed Asset
13000 Other Assets H Asset
13100 Building in process Fixed Asset
20000 Liabilities H Liability
21000 Current Liabilities H Liability
21100 Account Payable Accounts Payable
21101 Customer Deposit Other Current Liability
21102 Wages & Salaries Payable Other Current Liability
21103 Electricity, Telephone & Water Payable Other Current Liability
21104 Value added Tax - Out (VAT Out) Other Current Liability
21105 Income Tax Payable Other Current Liability
21106 Dividend Payable Other Current Liability
21107 Other current Liability Other Current Liability
22000 Long Term Liabillities H Liability
22101 Bank Loan Long Term Liability
30000 Equity H Equity
31000 Common Stock Equity
31001 Retained Earnings Equity
31002 Devidend Equity
31003 Income Summary Equity
40000 Income H Income
41000 Sales Income
41001 Sales Discounts Income
41002 Sales Return Income
50000 Cost of Goods Sold H Cost Of Sales
51000 Cost of Goods Sold Cost Of Sales
60000 Expense H Expense
61000 Sales Expense H Expense
61100 Wages & Salaries Expense Expense
61101 Uncollectible Accounts Expense
61102 Depreciation Expense - Vehicle Expense
61103 Advertising Expense Expense
61104 Rent Expense Expense
62000 General & Administrative Expense H Expense
62100 Wages & Salaries Expense Expense
62101 Electricity, Telephone & Water Expense Expense
62102 Maintenance Expence Expense
62103 Newspaper & Tabloids Expense Expense
62104 Income Tax Expence Expense
62105 Depreciation Expense - Equipment Expense
62106 Supplies Expense Expense
62107 Other General & Administrative Expense Expense
80000 Other Income H Other Income
81000 Interest Revenue Other Income
81001 Other Income Other Income
90000 Other Expense H Other Expense
91000 Bank Charges Other Expense
90001 Interest Expense Other Expense
91002 Other Expense Other Expense