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📊 Chart of Accounts with Your Balances
This tree shows only General and Commercial accounts (Assets, Liabilities, Equity, Revenues, Expenses).
- ▼1000Assets
- ▼1100Current Assets
- ▼1110Cash and Cash Equivalents
- 1111Cash in HandDebit 0.00
- 1112Bank AccountDebit 0.00
- ▼1120Restricted Cash
- 1121Cash Security DepositsDebit 0.00
- 1122Cash Collateral for GuaranteesDebit 0.00
- 1123Escrow AccountsDebit 0.00
- 1124Statutory Bank DepositsDebit 0.00
- 1125Legally Restricted CashDebit 0.00
- 1126Contractually Restricted CashDebit 0.00
- 1130Short-term InvestmentsDebit 0.00
- ▼1140Accounts Receivable
- 1141Local CustomersDebit 0.00
- 1142Foreign CustomersDebit 0.00
- 1143Allowance for Doubtful AccountsDebit 0.00
- ▼1150Inventory
- 1151Raw Materials InventoryDebit 0.00
- 1152Finished Goods InventoryDebit 0.00
- 1154Allowance for Slow-moving InventoryDebit 0.00
- 1155Allowance for Obsolete/Damaged InventoryDebit 0.00
- ▼1160Prepaid Expenses
- 1161Prepaid RentDebit 0.00
- 1162Prepaid InsuranceDebit 0.00
- 1163Prepaid SubscriptionsDebit 0.00
- 1164Prepaid MaintenanceDebit 0.00
- ▼1170Other Receivables
- 1171Employee Travel AdvancesDebit 0.00
- 1172Employee Cash AdvancesDebit 0.00
- 1173Employee AdvancesDebit 0.00
- 1174Tax Refund ReceivableDebit 0.00
- 1175Recoverable Input VATDebit 0.00
- 1176Security DepositsDebit 0.00
- 1178Accrued RevenuesDebit 0.00
- 1179Insurance ClaimsDebit 0.00
- 1180Advances to SuppliersDebit 0.00
- 1185Notes ReceivableDebit 0.00
- 1186Deferred Tax AssetDebit 0.00
- ▼1200Non Current Assets
- ▼1210Fixed Assets
- 1211LandDebit 0.00
- 1212BuildingsDebit 0.00
- 1213Machinery and EquipmentDebit 0.00
- 1214VehiclesDebit 0.00
- 1215Office FurnitureDebit 0.00
- 1216Construction in Progress (CIP)Debit 0.00
- 1217Electronic Devices & EquipmentDebit 0.00
- ▼1220Depreciation Accumulations
- 1221Accumulated Depreciation BuildingsDebit 0.00
- 1222Accumulated Depreciation MachineryDebit 0.00
- 1223Accumulated Depreciation VehiclesDebit 0.00
- 1224Accumulated Depreciation Office FurnitureDebit 0.00
- 1225Accumulated Depreciation - Electronic DevicesDebit 0.00
- ▼1230Intangible Assets
- 1231PatentsDebit 0.00
- 1232SoftwareDebit 0.00
- 1233TrademarksDebit 0.00
- 1234GoodwillDebit 0.00
- 1235LicensesDebit 0.00
- 1236Impairment of Intangible AssetsDebit 0.00
- 1238Accumulated AmortizationDebit 0.00
- ▼1250Investments
- 1251Government BondsDebit 0.00
- 1252Mutual FundsDebit 0.00
- 1253Shares in CompaniesDebit 0.00
- 1254Equity Method InvestmentsDebit 0.00
- 1255Investment in SubsidiariesDebit 0.00
- ▼1260Investment Property
- 1261Investment Property - BuildingDebit 0.00
- 1262Investment Property - LandDebit 0.00
- 1263Accumulated Depreciation - Investment PropertyDebit 0.00
- ▼2000Liabilities
- ▼2100Current Liabilities
- ▼2110Accounts Payable
- 2111Local SuppliersDebit 0.00
- 2112Foreign SuppliersDebit 0.00
- ▼2120Accrued Expenses
- 2121Accrued SalariesDebit 0.00
- 2122Accrued RentDebit 0.00
- 2123Accrued UtilitiesDebit 0.00
- 2124Accrued InterestDebit 0.00
- 2125Accrued Interest on LoansDebit 0.00
- ▼2130Employee Payables
- 2131Salaries PayableDebit 0.00
- 2132End of Service BenefitsDebit 0.00
- 2133Employee DeductionsDebit 0.00
- 2134Accrued Vacation PayDebit 0.00
- 2137Other Accrued AllowancesDebit 0.00
- ▼2135Payroll Liabilities
- 2136Payroll TaxDebit 0.00
- ▼2140Retention Payable
- 2141Retention from CustomersDebit 0.00
- 2142Retention at SuppliersDebit 0.00
- ▼2145Subcontractors Payable
- 2146Subcontractor InvoicesDebit 0.00
- 2147Subcontractor RetentionDebit 0.00
- ▼2150Other Payables
- 2151Deferred RevenueDebit 0.00
- 2152Security Deposits ReceivedDebit 0.00
- 2153Other CreditorsDebit 0.00
- 2154Dividends PayableDebit 0.00
- 2155Current Portion of Lease LiabilityDebit 0.00
- ▼2156Tax Payable
- 2157Income Tax PayableDebit 0.00
- 2158Withholding Tax PayableDebit 0.00
- 2159Provisions for Legal ClaimsDebit 0.00
- ▼2160Social Security Payable
- 2161GOSI Employee ShareDebit 0.00
- 2162GOSI Employer ShareDebit 0.00
- ▼2170VAT Payable
- 2171VAT on SalesDebit 0.00
- 2172VAT on PurchasesDebit 0.00
- 2173VAT SettlementDebit 0.00
- ▼2180Customer Advances
- 2181Customer Advances LocalDebit 0.00
- 2182Customer Advances ForeignDebit 0.00
- 2183Contract BillingsDebit 0.00
- ▼2190Short-term Bank Facilities
- 2192Bank OverdraftDebit 0.00
- 2194Car LoansDebit 0.00
- 2195Other Bank FacilitiesDebit 0.00
- ▼2200Long Term Liabilities
- ▼2210Long Term Loans
- 2211Long Term Bank LoansDebit 0.00
- 2212Finance Lease LiabilitiesDebit 0.00
- 2213Bonds PayableDebit 0.00
- 2214Shareholders LoansDebit 0.00
- ▼2220Finance Lease Liabilities
- 2221Lease Liability Non-CurrentDebit 0.00
- 2230End of Service Benefits ProvisionDebit 0.00
- ▼3000Equity
- ▼3100Capital
- 3110Paid-up CapitalDebit 0.00
- 3120Uncalled CapitalDebit 0.00
- ▼3200Shareholders Equity
- 3210Ordinary SharesDebit 0.00
- 3220Preferred SharesDebit 0.00
- 3230Share PremiumDebit 0.00
- 3240Treasury SharesDebit 0.00
- ▼3300Retained Earnings
- ▼3310Prior Years Retained Earnings
- 3321Current Year ProfitDebit 0.00
- ▼3400Other Comprehensive Income
- ▼3410Items not reclassified to P&L
- 3411Revaluation SurplusDebit 0.00
- 3412Actuarial Gains/LossesDebit 0.00
- 3413FVOCI Equity InvestmentsDebit 0.00
- ▼3420Items may be reclassified to P&L
- 3421Foreign Exchange DifferencesDebit 0.00
- 3422Cash Flow HedgesDebit 0.00
- 3423FVOCI Debt InvestmentsDebit 0.00
- 3424Share of OCI of AssociatesDebit 0.00
- ▼3500Current Accounts
- 3510Partner Current AccountDebit 0.00
- 3520Owner Current AccountDebit 0.00
- ▼3600Profit Distributions
- ▼3610Distributed Profits
- 3611Interim Cash DividendsDebit 0.00
- 3612Final Cash DividendsDebit 0.00
- 3630Liquidating DividendsDebit 0.00
- 3640Proposed DividendsDebit 0.00
- 3650Stock DividendsDebit 0.00
- 3660Owner DrawingsDebit 0.00
- ▼3700Reserves
- 3710Legal ReserveDebit 0.00
- 3720General ReserveDebit 0.00
- 3730Revaluation ReserveDebit 0.00
- ▼4000Revenue
- ▼4100Operating Revenue
- ▼4110Commercial Revenue
- 4111Product SalesDebit 0.00
- 4112Export SalesDebit 0.00
- 4113Discounts AllowedDebit 0.00
- 4114Sales ReturnsDebit 0.00
- ▼4800Other Revenue
- ▼4810Interest Income
- 4811Bank Interest IncomeDebit 0.00
- 4812Interest on Loans GivenDebit 0.00
- ▼4820Foreign Exchange Gain
- 4821Realized Exchange GainDebit 0.00
- 4822Unrealized Exchange GainDebit 0.00
- ▼4830Gain on Asset Disposal
- 4831Gain on Fixed Assets SaleDebit 0.00
- 4832Gain on Investments SaleDebit 0.00
- 4840Rental IncomeDebit 0.00
- 4850Dividend IncomeDebit 0.00
- 4860Commission IncomeDebit 0.00
- ▼5000Expenses
- ▼5100Operating Expenses
- ▼5110Commercial Cost
- 5111PurchasesDebit 0.00
- 5112Freight InDebit 0.00
- 5113Customs DutiesDebit 0.00
- 5114Purchase ReturnsDebit 0.00
- 5115Purchase DiscountsDebit 0.00
- 5116Slow-moving Inventory ExpenseDebit 0.00
- 5117Obsolete/Damaged Inventory ExpenseDebit 0.00
- 5118Inventory Shortage ExpenseDebit 0.00
- ▼5200Administrative Expenses
- ▼5210Salaries
- 5211Management SalariesDebit 0.00
- 5212Workers WagesDebit 0.00
- 5213Housing AllowanceDebit 0.00
- 5214Miscellaneous AllowancesDebit 0.00
- 5215Employer's Social Insurance ContributionDebit 0.00
- 5216Bonuses & IncentivesDebit 0.00
- 5217CommissionsDebit 0.00
- 5218Vacation AllowanceDebit 0.00
- 5219End of Service BenefitsDebit 0.00
- ▼5220Rent
- 5221Office RentDebit 0.00
- 5222Warehouse RentDebit 0.00
- ▼5230Utilities
- 5231Electricity ExpenseDebit 0.00
- 5232Water ExpenseDebit 0.00
- 5233Internet ExpenseDebit 0.00
- 5234Telephone ExpenseDebit 0.00
- 5235Mobile ExpenseDebit 0.00
- 5236Fuel ExpenseDebit 0.00
- ▼5240Selling & Marketing Expenses
- 5241Marketing ExpenseDebit 0.00
- 5242Promotion & OffersDebit 0.00
- 5243Sales CommissionsDebit 0.00
- 5244Advertising ExpenseDebit 0.00
- 5245Free SamplesDebit 0.00
- 5246Digital MarketingDebit 0.00
- 5249Other Selling & Marketing ExpensesDebit 0.00
- ▼5250Miscellaneous Administrative & Operating Expenses
- 5251Office SuppliesDebit 0.00
- 5253Insurance ExpenseDebit 0.00
- 5254Training ExpenseDebit 0.00
- 5255Travel ExpenseDebit 0.00
- 5257Government FeesDebit 0.00
- 5258Representation ExpenseDebit 0.00
- 5259Bad Debt ExpenseDebit 0.00
- 5267Cash Count DifferencesDebit 0.00
- 5268Fines & Penalties ExpenseDebit 0.00
- ▼5260Depreciation & Amortization - Administrative Assets
- 5261Depreciation - Office Furniture & EquipmentDebit 0.00
- 5262Depreciation - IT EquipmentDebit 0.00
- 5263Amortization - Software & LicensesDebit 0.00
- 5264Depreciation - Administrative VehiclesDebit 0.00
- 5265Depreciation - Administrative BuildingsDebit 0.00
- 5269Other Administrative Depreciation & AmortizationDebit 0.00
- ▼5270Professional Fees
- 5271Legal FeesDebit 0.00
- 5272Audit FeesDebit 0.00
- 5273Consulting FeesDebit 0.00
- ▼5280Financing Costs
- 5281Bank FeesDebit 0.00
- 5282Bank Interest ExpenseDebit 0.00
- ▼5300Other Expenses
- ▼5310Foreign Exchange Loss
- 5311Realized Exchange LossDebit 0.00
- 5312Unrealized Exchange LossDebit 0.00
- ▼5320Loss on Asset Disposal
- 5321Loss on Fixed Assets SaleDebit 0.00
- 5322Loss on Investments SaleDebit 0.00
- 5330Impairment Loss on Equity InvestmentsDebit 0.00
- 5331Expected Credit Losses - Debt InvestmentsDebit 0.00
- 5332Impairment Loss on Intangible AssetsDebit 0.00
- 5333Loss on Fixed Assets Write-offDebit 0.00
📌 Note: Balances appear only for leaf accounts. Positive = Debit, Negative = Credit.