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1

11

Assets

Fixed Assets

Lands

Building & Roads

Plant & Equipment

111

112

113

114

Autos & Trucks

115

Tools

116
1161

Furniture & Office Equipment


Furniture

1162
1163

Office Equipment
Computer

Delaeyd Revenue Expenses

Organization Expense
Advertising & Promotion

Project in Process

Lands

Building & Roads

Plant & Equipment

118


1181
1186

12

121

122

123

124

Autos & Trucks

125

Tools

126

Furniture & Office Equipment

Inventory

Beginning Inventory

(IB) Goods & Material

(IB) Oil & Fuel

(IB) Tools

13

130


1301

1302

1303

1305
131

(IB) Packaging Goods

Goods & Material Depots


(Inv) Goods & Material

(Inv) Oil & Fuel

(Inv) Tools

1312

1313

1314

1315

(Inv) Packaging Goods

Documentary Credits

)Credit (1
)Credit (2

Long-Term Loans

Long-Term International Loans

Long-Term Extermal Loans

Debitors

Customers

)Customer (1
)Customer (2

Bills Receivable

)Customer (1
)Customer (2
Imprest & Insurance

Deposit

Employees Imprest

Other Debit Accounts

Other Debitors
)Debit (1

)Debit (2

Accrued Revenues
Accrued Interests

Accrued Rents

136
13601
13602
14

)(1
)(2

141

142

16

161

161001
161002

162

)(1
)(2

162001
162002

)(1
)(2

1631

1632

163

17


171
17101


)(1

17102

)(2

173
1733

1734

1741

1742

Prepaid Expenses
Prepaid Wages

174

Prepaid Rents

Cash Holdings

181

Cash Register

182

Cash in Banks
)Bank (1
)Bank (2

18

1821
1822

Liabilities


)(1

Paid-up Capital
)Partner (1

2112

)(2

)Partner (2
Unpaid Capital

2121

)(1

)Partner (1

2122

)(2

)Partner (2

Free Reserves
Legal Reserve

Voluntary Reserve

Import Surplus

21
211
2111
212

22
221

224

227

23


232

233

234

235

236

24

241
242

25

Capital

Accumlated Depreciation

Accum Building

Accum Plant & Equipment

Accum Autos & Trucks

Accum Tools

Accum Furniture & Office Equip

Provisions

Taxes provision
Customers provision
Long-TermLoans

251

Internal Loans

252

External Loans

26

261

262

Creditors

Suppliers

261001

)(1

Supplier 1

261002

)(2

Supplier 2

Bills Payable

262001

)(1

Supplier 1

262002

)(2

Supplier 2

Other Creditors
Credit Guarantee

Finance Ministry

Custom Authority
Social Security

Other credit Accounts

Accured
Accured
Accured
Accured

Accured Compensation

Repaied Revenues

2751

Repaied Subsidy

2753

Repaied Interset

2754

Repaied Rents

2755

Repaied Compensation

263
2631

2632

2633
2635

27


274
2741
2742
2743

2745

275

Charges
Wages
Rents
Interest

31

311

Expenses

Payroll

Cash Wages
Salaries & Wages

Bonuses

3111

3117

3119

Compensation

Fringe Benefits

Housing

312
3121

3122

Food

3123

Medication

Good Expenses

Fuel & Oil


Spare Parts & Tools

Handling Charges

Office Supplies

Service Expenses

331

Maintenance Charges

332

Operating Expenses

334

Publicity & Advertising

335

Transportation Charges

336

)Leasing (plant & equip

337

Electricity & Water

338

Telephone & Telegraph

339

Other Expenses

Subscription

Insurance

32


323
324

325

327

33

3391

3392

3394

3395

3396
34

Bank Service Charge

Sales Commision

Other Commission

Purchases Net

341

Purchases Totals

342

Purchases Returns

343

Purchases Discounts

Expenditure

35

Taxes

Custom-Duties

Building Tax

Depreciation

3522

Buidings-Dep

3523

Plant & Equip-Dep

3524

Autos & Trucks-Dep

3525

Tools-Dep

3526

Furniture-Dep

Actual Rent

3531

Lands Rent

3533

Building Rent

355

Internal Interest

356

External Interest

Allocation Expenses

Contributions

Subsidy

Compentsatiry Damages

Capital Losses


351


3512

3515

352

353

36


361

362

363

364

366

369

Bad Debts

Income Tax

43

Operatimg Revenues
Revenue 1

Revenue 2

Service Revenues

4401

)(1

Revenue 1

4402

)(2

Revenue 2

4301


)(1

4302

)(2

44

Sales Revenues

45

Sales Net

4511

Sales Total

4512
4513

Sales Returns
Sales Discount

4514

Gifts


451

47

Revenues

Other Revenues
Securities Revenues

Credit Interests

471

472

473

Credit Rents

474

Capital Gains

475
476

Last Years Revenues


Compensation

477

Other Income