ACCOUNT ACCOUNT NAME

10000 Assets
11000 Current Assets
11100 Petty Cash
11101 Cash In Bank
11102 Accounts Receivable
11103 Allowence for Uncollectible Accounts
11104 Umployee Receivable
11105 Other Receivable
11106 Merchandise Inventory
11107 Office Supplies
11108 Value Added Tax- In (VAT In)
11109 Prepaid Income Tax
11110 Prepaid Rent
11111 Deposit Paid
12000 Fixed Assets
12100 Land
12101 Vehicle
12102 Accumulated Depreciation - Vehicle
12103 Equipment
12104 Accumulated Depreciation- Equipment
13000 Other Asset
13100 Building In Process
20000 Liabilities
21000 Current Liabilities
21100 Account Payable
21101 Costumer Deposit
21102 Wages & Salaries Payable
21103 Electricity, Telephone & Water Payable
21104 Value Added Tax- Out (VAT Out)
21105 Income Tax Payable
21106 Dividend Payable
21107 Other Current Liabilities
22000 Long Term Liabilities
22101 Bank Loan
30000 Equity
31000 Common Stock
31001 Retained Earnings
31002 Devidend
31003 Income Summary
40000 Income
41000 Sales
41001 Sales Discounts
41002 Sales Return
50000 Cost of Goods Sold

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BALANCE

51000 Cost of Goods Sold

60000 Expense
61000 Sales Expense
61100 Wages & Salaries Expense
61101 Uncollectible Accoutns
61102 Depreciation Expense - Vehicle
61103 Adversting Expense
61104 Rent Expense
62000 General and Administrative Expense
62100 Wages & Salaries Expense
62101 Electricity, Telephone & Water Expense
62102 Maintenance Expense
62103 Newspaper & Tabloids Expense
62104 Income Tax Expense
62105 Depreciation Expense - Equipment
62106 Supplies Expense
62107 Other General Administrative Expense
80000 Other Income
81000 Interest Revenue
81001 Other Income
90000 Other Expense
91000 Bank Charges
91001 Interest Expense
91002 Other Expense

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ACCOUNT TYPE
Asset
Asset
Bank
Bank
Accounts Receivable
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Asset
Fixed Asset
Liability
Liability
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Liability
Long Term Liability
Equity
Equity
Equity
Equity
Equity
Income
Income
Income
Income
Cost of Sales

Cost of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense