Chart of Accounts 19/04/2024 6:45 PM

Account Type Income Tax Line

1101 . Cash and Cash Equivalents Bank <Unassigned>

1102 . Cash in Bank Bank <Unassigned>
1103 . Cash on Hand Bank <Unassigned>
1104 . Petty Cash Fund Bank <Unassigned>
1105 . Trade Receivables Accounts Receivable <Unassigned>
1106 . Accounts Receivable - Trade Accounts Receivable <Unassigned>
1107 . Other Receivables Other Current Asset <Unassigned>
1108 . Bad Debts Other Current Asset <Unassigned>
1109 . Employees Advances Other Current Asset <Unassigned>
1110 . Accrued Service Revenue Other Current Asset <Unassigned>
1111 . Prepayments Other Current Asset <Unassigned>
1112 . Office Supplies Other Current Asset <Unassigned>
1113 . Prepaid Electricity Other Current Asset <Unassigned>
1114 . Prepaid Internet Other Current Asset <Unassigned>
1115 . Prepaid Insurance Other Current Asset <Unassigned>
1116 . Input VAT Other Current Asset <Unassigned>
12100 . Inventory Asset Other Current Asset <Unassigned>
1201 . Property Plant and Equipment Fixed Asset <Unassigned>
1202 . Land Fixed Asset <Unassigned>
1203 . Building Fixed Asset <Unassigned>
1204 . Accum Dep - Building Fixed Asset <Unassigned>
1205 . Furniture and Fixtures Fixed Asset <Unassigned>
1206 . Accum Dep - FAF Fixed Asset <Unassigned>
1207 . Office Equipment Fixed Asset <Unassigned>
1208 . Accum Dep - Office Equipement Fixed Asset <Unassigned>
1209 . Service Vehicle Fixed Asset <Unassigned>
1210 . Accum Dep - Service Vehicle Fixed Asset <Unassigned>
2100 . Trade Payables Accounts Payable <Unassigned>
2101 . Accounts Payable - Trade Accounts Payable <Unassigned>
2102 . Electricity Payable Accounts Payable <Unassigned>
2103 . Internet Payable Accounts Payable <Unassigned>
2104 . Water Bill Payable Accounts Payable <Unassigned>
2105 . Salaries Payable Accounts Payable <Unassigned>
2106 . SSS Payable Accounts Payable <Unassigned>
2107 . PhilHealth Payable Accounts Payable <Unassigned>
2108 . PAG IBIG Fund Payable Accounts Payable <Unassigned>
2109 . Wtihholding Tax on Compensation Accounts Payable <Unassigned>
2110 . Income Tax Payable Accounts Payable <Unassigned>
2111 . Other Current Payables Other Current Liability <Unassigned>
2112 . Interest Payable Other Current Liability <Unassigned>
2113 . Output VAT Other Current Liability <Unassigned>
2114 . VAT Payable Other Current Liability <Unassigned>
2115 . Loans Payable - current Other Current Liability <Unassigned>
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 Chart of Accounts 19/04/2024 6:45 PM
Account Type Income Tax Line

2200 . Loans Payable - non-current Long Term Liability <Unassigned>

3000 . Owner's Equity Equity <Unassigned>
30000 . Opening Balance Equity Equity <Unassigned>
3001 . EDICARE, Capital Equity <Unassigned>
3002 . EDICARE, Withdrawal Equity <Unassigned>
4000 . Income Income <Unassigned>
4001 . Service Revenue Income <Unassigned>
4002 . Interest Income Income <Unassigned>
4003 . Other Income Income <Unassigned>
5000 . Cost of Services Cost of Goods Sold <Unassigned>
5001 . Salaries Expense - Client Srvs Cost of Goods Sold <Unassigned>
5002 . SSS Expense - Client Services Cost of Goods Sold <Unassigned>
5003 . Phil Health Expense - CS Cost of Goods Sold <Unassigned>
5004 . PAGIBIG Fund Expense - CS Cost of Goods Sold <Unassigned>
5005 . Transportation Allowance - CS Cost of Goods Sold <Unassigned>
5006 . Communication Expense - CS Cost of Goods Sold <Unassigned>
5007 . "Withholding Tax on Compensatio Cost of Goods Sold <Unassigned>
5008 . Representation Expense - CS Cost of Goods Sold <Unassigned>
5009 . Meal Allowance - Client Service Cost of Goods Sold <Unassigned>
5010 . 13th Month Pay - Client Service Cost of Goods Sold <Unassigned>
5011 . Performance Bonus - CS Cost of Goods Sold <Unassigned>
6100 . Operating Expenses Expense <Unassigned>
6101 . Fuel Expense Expense <Unassigned>
6102 . Postage and Delivery Expense <Unassigned>
6103 . Taxes and Licenses Expense <Unassigned>
6104 . Legal Expenses Expense <Unassigned>
6105 . Representation Expense Expense <Unassigned>
6106 . Office Supplies Expense Expense <Unassigned>
6107 . Salaries Expense - Office Staff Expense <Unassigned>
6108 . SSS Expense - Office Staff Expense <Unassigned>
6109 . Phil Health Expense - Office St Expense <Unassigned>
6110 . PAG IBIG Fund Expense - OS Expense <Unassigned>
6111 . Withholding Tax on Compensation Expense <Unassigned>
6112 . 13th Month Pay - Office Staff Expense <Unassigned>
6113 . Meal Allowance - Office Staff Expense <Unassigned>
6114 . Communications Expense Expense <Unassigned>
6115 . Advertising and Promotions Expense <Unassigned>
6200 . Administrative Expenses Expense <Unassigned>
6201 . Salaries Expense Expense <Unassigned>
6202 . SSS Expense Expense <Unassigned>
6203 . Phil Health Expense Expense <Unassigned>
6204 . PAG IBIG Fund Expense Expense <Unassigned>
6205 . 13th Month Pay Expense <Unassigned>
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 Chart of Accounts 19/04/2024 6:45 PM
Account Type Income Tax Line

6206 . Representation Expense Expense <Unassigned>

6207 . Insurance Expense Expense <Unassigned>
6208 . Fuel Expense Expense <Unassigned>
6209 . Performance Bonus Expense <Unassigned>
6210 . Communications Expense Expense <Unassigned>
6211 . Repairs and Maintenance - Bldg Expense <Unassigned>
6212 . Repairs and Maintenance - OE Expense <Unassigned>
6213 . Repairs and Maintenance - SV Expense <Unassigned>
6214 . Repairs and Maintenance - FAF Expense <Unassigned>
6215 . Depreciation Expense - Building Expense <Unassigned>
6216 . Depreciation Expense - FAF Expense <Unassigned>
6217 . Depreciation Expense - OE Expense <Unassigned>
6218 . Depreciation Expense - Service Expense <Unassigned>
6219 . Water Bill Expense Expense <Unassigned>
6220 . Entertainment Expense Expense <Unassigned>
6221 . Electricity Expense Expense <Unassigned>
6222 . Internet Expense Expense <Unassigned>
6223 . Miscellaneous Expense Expense <Unassigned>
6300 . Finance Expense Expense <Unassigned>
6301 . Bank Service Charge Expense <Unassigned>
6302 . Interest Expense Expense <Unassigned>
6400 . Taxes Expense <Unassigned>
6401 . Income Tax Expense Expense <Unassigned>
6402 . Property Tax Expense Expense <Unassigned>
6403 . Creditable Withholding Tax Exp Expense <Unassigned>
90000 . Estimates Non-Posting <Unassigned>

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