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(SAMPLE OF IFRS CHART OF ACCOUNTS)

101

Balance Sheet Accounts

ASSETS

Current assets

Cash and tern Deposits

101.100 Petty Cash

101.200 Checking/Cash and Bank/

101.300 Other Bank Accounts, Saving

110

Short -Term Investments

110.1

Available for-sale-Securities

110.2

Investments held for trading

110.3

Short-term deposits

110.4

Short-term Loans

111

Accounts receivable, Trade


Receivables

112

Not-Trade Receivables

112.1

Rent receivable

112.2

Prepaid taxes

112.3

Advances to Suppliers &


Contractors

112.4

Bad Debt Provision

112.5

Notes Receivable

112.6

Interest Receivable

113

Inventory

113.1

Raw Materials

113.2

Goods

113.3

Work in Process

113.4

Allowance to reduce inventory

115

VAT recoverable

124

Prepaid Expenses

125

Deferred Taxes

126

Other current assets

Assets to be disposed by Sale


127

Long-term Assets

160

Fixed Assets

160.1

Land

160.2

Buildings & Constructions

160.3

Motor Vehicles

160.4

Furniture, Office Equipment,


Computers

160.5

Manufacturing Equipment

160.6

Leasehold Improvements

161

Accumulated depreciation of Fixed


Assets

161.2

Depreciation of Building and


Constructions

161.3

Depreciation of Motor Vehicles

4.4

Depreciation of Furniture, Office


Equipment, PC & Software

,
,

161.5

Depreciation of Manufacturing
Equipment

161.6

Depreciation of Leasehold
Improvements

170

Intangible assets

170.1

Licenses

170.2

Patents

170.3

Goodwill

170.4

Development cost

171

Accumulated Amortization of
Intangible Assets

171.1

Amortization of Licenses

171.2

Amortization of patents

171.3

Amortization of Goodwill

171.4

Amortization of Development cost

180

Long-terms Investments

180.1

Equity Securities

180.2

Available-for-sale Securities

180.3

Held-to-maturity investments

180.4

Long-term loans

180.5

Investments property

180.6

Investments in Assoc. companies

180.7

Special Funds

185

Biological assets

190

Other assets

190.1

Long-term Prepayments

190.2

Deferred Income tax asset

190.3

Lease receivable

LIABILITIES

Current liabilities

201

Advances from customers

202

Accounts payable, Creditors

203

Notes payable

204

Wages & Salaries payable

205

Income Tax Payable

206

VAT Payable

207

Taxes Payable

208

Short-Term Bank Loans

209

Current Maturities of Long-Term


Debt

212

Rent Payable

230

Short-Term Debt. Non-Trade


Payable

241

Dividends Payable

242

Interest Payable

245

Accrued Expenses

246

Provisions for liabilities and charges

Long-term liabilities

243

Mortgage Payable

244

Bonds Payable

260

Long-term Bank Loans

270

Finance lease liability

275

Deferred Income Tax liability

280

Long-term Debt

285

None-current Interest-bearing
liabilities

EQUITY

Shareholders` Equity, Capital Stock

301

301.100 Common Stock

200.200 Preferred stock

300.300 Additional paid-in capital

400.400 Treasury Stock

500.500 Subscribed and Unissued

501

Retained Earnings /Deficit/

()

502

Current earnings

503

Income Summary Account

504

Currency Translation Adjustment

505

Revaluation reserve

506

Stock options

REVENUES

400

Service revenues

401

Sales of goods

411

Interest Income

412

Exchange Differences Gain

413

Sales of Other Assets

414

Purchase Discount

415

Reversal of impairment loss

416

Rent income

417

Gain from associates

418

Deferred tax income

419

Gains from fair value adjustments

EXPENSES

500

Cost of Goods Sold, Cost of Sales

511

Interest Loss

512

Exchange Differences Loss

513

Costs of Other Assets

514

Loss from associates

520

Operating Expenses

520.010 Employee Salaries, Payroll

520.020 Employee Taxes

520.040 Office Support

520.050 General Expenses

520.060 Taxes

100.100 Consultants

120.120 Office Supplies

130.130 Car Expenses

140.140 Car Insurance

155.155 Rent expense

160.160 Office Security

170.170 Mail Expenses

190.190 Office Telephone Expenses

210.210 Bank Charges

230.230 Utilities

250.250 Advertising Expenses

260.260 Finance lease interest expense

270.270 Depreciation

280.280 Amortization

290.290 Sales Discount

300.300 Impairment Loss

525

Deferred tax expenses

530

Current Income /Profit/ Tax

531

Bad debt Expenses