ONE WASH CLEAN

CHART OF ACCOUNT

ACCOUNT CODE PARTICULARS

1000 Cash
1000A Cash in Bank - Sales
1000B Cash in Bank - MBTC
1100 Accounts Receivable
1120 Advances: Due from Employees
1100A Petty Cash Fund
1200 Supplies
1200A Laundry Supplies
1200B Office Supplies
1208 Laundry Inventories: Plastic Bag
1209 Laundry Inventories: Ariel
1210B Cost of Revenue: LPG
1300 Prepaid Expenses:Rent
1400 Property & Equipments: Furniture and Fixtures
1400A Property & Equipments: Accum. Depr. - Furniture & Fix.
1400B Property & Equipments: Office and Computer Equipments
1400C Property & Equipments: Accum. Depr. - Office & Comp Equipments
1400D Property & Equipments: Transportation Equipment
1400E Property & Equipments: Accum. Depr. - Trans. Equipt.
1400F Property & Equipments: Washer & Dryer Equipment
1400G Property & Equipments: Accum. Depr. - Washer & Dryer Equipment
2000 Accounts Payable
2100A Accrued Expenses
2100A1 Accrued Salaries Expense
2100B Unearned Revenue
2100D Due to Customers
2100E Due to Suppliers
2100F Due to Stockholders
3000 Opening Balance Equity
3100 Capital Stock - Common
3200 Retained Earnings
4000 Revenue
4100 Laundry Revenue: Wash
4200 Laundry Revenue: Dry
5000 Expenses
5100 Utilities Expense
5100A Utilities Expense:Water
5100B Utilities Expense:Electricity
5200 Expenses: Salaries & Wages
5200A Expenses:Salaries & Wages: Basic
5200B Expenses: Salaries & Wages:Overtime
5200C Expenses: Employees Benefits:13th Month Pay
5200D Expenses: Employees Benefits:Medical Expenses
5200E Employees Benefits:SSS, PHIC, HDMF Employer Share
5200F Employees Benefits: 13th Month Pay
5300 Professional Fees
5300A Professional Fees:Audit Fee
5300B Professional Fees:Legal Fee
5300C Professional Fees:Consultancy Fee
5300D Professional Fees:Notarial Fee
5399 Signage & Internet Expense
5400 Representation Expenses
5500 Miscellaneous Expenses
5600 Meals Expenses
5700 Repairs & Maintenance
5800 Installation Expenses: Gas & Water
5900 Rent Expense
5900A Communications Expense
5900B BIR Penalties
5900C SSS Contributions
6000 Other Income: Interest Income
6001 Other Income: Bank Charges