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Account	Debit	Credit	Line Desc (AR)	Line Desc (EN)
-- Select Account --1111 - Cash in Hand1112 - Bank Account1121 - Cash Security Deposits1122 - Cash Collateral for Guarantees1123 - Escrow Accounts1124 - Statutory Bank Deposits1125 - Legally Restricted Cash1126 - Contractually Restricted Cash1130 - Short-term Investments1141 - Local Customers1142 - Foreign Customers1143 - Allowance for Doubtful Accounts1151 - Raw Materials Inventory1152 - Finished Goods Inventory1154 - Allowance for Slow-moving Inventory1155 - Allowance for Obsolete/Damaged Inventory1161 - Prepaid Rent1162 - Prepaid Insurance1163 - Prepaid Subscriptions1164 - Prepaid Maintenance1171 - Employee Travel Advances1172 - Employee Cash Advances1173 - Employee Advances1174 - Tax Refund Receivable1175 - Recoverable Input VAT1176 - Security Deposits1178 - Accrued Revenues1179 - Insurance Claims1180 - Advances to Suppliers1185 - Notes Receivable1186 - Deferred Tax Asset1211 - Land1212 - Buildings1213 - Machinery and Equipment1214 - Vehicles1215 - Office Furniture1216 - Construction in Progress (CIP)1217 - Electronic Devices & Equipment1221 - Accumulated Depreciation Buildings1222 - Accumulated Depreciation Machinery1223 - Accumulated Depreciation Vehicles1224 - Accumulated Depreciation Office Furniture1225 - Accumulated Depreciation - Electronic Devices1231 - Patents1232 - Software1233 - Trademarks1234 - Goodwill1235 - Licenses1236 - Impairment of Intangible Assets1238 - Accumulated Amortization1251 - Government Bonds1252 - Mutual Funds1253 - Shares in Companies1254 - Equity Method Investments1255 - Investment in Subsidiaries1261 - Investment Property - Building1262 - Investment Property - Land1263 - Accumulated Depreciation - Investment Property2111 - Local Suppliers2112 - Foreign Suppliers2121 - Accrued Salaries2122 - Accrued Rent2123 - Accrued Utilities2124 - Accrued Interest2125 - Accrued Interest on Loans2131 - Salaries Payable2132 - End of Service Benefits2133 - Employee Deductions2134 - Accrued Vacation Pay2136 - Payroll Tax2137 - Other Accrued Allowances2141 - Retention from Customers2142 - Retention at Suppliers2146 - Subcontractor Invoices2147 - Subcontractor Retention2151 - Deferred Revenue2152 - Security Deposits Received2153 - Other Creditors2154 - Dividends Payable2155 - Current Portion of Lease Liability2157 - Income Tax Payable2158 - Withholding Tax Payable2159 - Provisions for Legal Claims2161 - GOSI Employee Share2162 - GOSI Employer Share2171 - VAT on Sales2172 - VAT on Purchases2173 - VAT Settlement2181 - Customer Advances Local2182 - Customer Advances Foreign2183 - Contract Billings2192 - Bank Overdraft2194 - Car Loans2195 - Other Bank Facilities2211 - Long Term Bank Loans2212 - Finance Lease Liabilities2213 - Bonds Payable2214 - Shareholders Loans2221 - Lease Liability Non-Current2230 - End of Service Benefits Provision3110 - Paid-up Capital3120 - Uncalled Capital3210 - Ordinary Shares3220 - Preferred Shares3230 - Share Premium3240 - Treasury Shares3321 - Current Year Profit3411 - Revaluation Surplus3412 - Actuarial Gains/Losses3413 - FVOCI Equity Investments3421 - Foreign Exchange Differences3422 - Cash Flow Hedges3423 - FVOCI Debt Investments3424 - Share of OCI of Associates3510 - Partner Current Account3520 - Owner Current Account3611 - Interim Cash Dividends3612 - Final Cash Dividends3630 - Liquidating Dividends3640 - Proposed Dividends3650 - Stock Dividends3660 - Owner Drawings3710 - Legal Reserve3720 - General Reserve3730 - Revaluation Reserve4111 - Product Sales4112 - Export Sales4113 - Discounts Allowed4114 - Sales Returns4811 - Bank Interest Income4812 - Interest on Loans Given4821 - Realized Exchange Gain4822 - Unrealized Exchange Gain4831 - Gain on Fixed Assets Sale4832 - Gain on Investments Sale4840 - Rental Income4850 - Dividend Income4860 - Commission Income5111 - Purchases5112 - Freight In5113 - Customs Duties5114 - Purchase Returns5115 - Purchase Discounts5116 - Slow-moving Inventory Expense5117 - Obsolete/Damaged Inventory Expense5118 - Inventory Shortage Expense5124 - Operating Assets Depreciation5211 - Management Salaries5212 - Workers Wages5213 - Housing Allowance5214 - Miscellaneous Allowances5215 - Employer's Social Insurance Contribution5216 - Bonuses & Incentives5217 - Commissions5218 - Vacation Allowance5219 - End of Service Benefits5221 - Office Rent5222 - Warehouse Rent5231 - Electricity Expense5232 - Water Expense5233 - Internet Expense5234 - Telephone Expense5235 - Mobile Expense5236 - Fuel Expense5241 - Marketing Expense5242 - Promotion & Offers5243 - Sales Commissions5244 - Advertising Expense5245 - Free Samples5246 - Digital Marketing5249 - Other Selling & Marketing Expenses5251 - Office Supplies5253 - Insurance Expense5254 - Training Expense5255 - Travel Expense5257 - Government Fees5258 - Representation Expense5259 - Bad Debt Expense5261 - Depreciation - Office Furniture & Equipment5262 - Depreciation - IT Equipment5263 - Amortization - Software & Licenses5264 - Depreciation - Administrative Vehicles5265 - Depreciation - Administrative Buildings5267 - Cash Count Differences5268 - Fines & Penalties Expense5269 - Other Administrative Depreciation & Amortization5271 - Legal Fees5272 - Audit Fees5273 - Consulting Fees5281 - Bank Fees5282 - Bank Interest Expense5311 - Realized Exchange Loss5312 - Unrealized Exchange Loss5321 - Loss on Fixed Assets Sale5322 - Loss on Investments Sale5330 - Impairment Loss on Equity Investments5331 - Expected Credit Losses - Debt Investments5332 - Impairment Loss on Intangible Assets5333 - Loss on Fixed Assets Write-off					✖