Long term Assets

1100000-1399999 Tangiable Assets

1100000
1100100
three account groups 1100200
1100300
1100400
1100500
1100600
1100700
1100800
1100900
1101000
AUC 1101100
1101200
1101300
Intangiable Assets
1200000
1200100
1200200

ACCUMULATED DEPRECIATION
1310000-1399999 1300200
1300300
1300400
1300500
1300600
1300700
1300800
1300900
1301000
1301100
1301200
Inv-Main
one gl 1400010
one gl account mm view reporting 1400020
1400030
1400040
1400050
one gl account ok 1400060
gr/ir one gl account delete 1400070
Inv-WIP
wip one gl account same as raw 1410010
1410020
1410030
1410040
1410050
1410060
one gl account Inv-Finished
same as raw 1420010
1420020
1420030
1420040
1420050
1420060
1420070
1420080
1500000-1599999 Accounts Receivables
1500000-1520000
1500010
local 1500020
foreign 1500030
affilated 1500040
1500050
1500060
1500070
1500080
1500090
Notes Receievables
1510000
1510010
1510020

OTHER DEBIT BALANCES 1600010

1600000-1699999 1600020
1600030
1600040
1200060
1600050
1600060
1600070
1600080
1600090
1600100
1600110
 1600120
1600130
1600140
1600150
1600160
1600170
1600180
1600190
1600200
Banks and Cash
1700000-1999999 SAFES cash
cairo 1700000-1719999
alex 1700010
1700020
1700030
1700040

Banks
1720000-1999999
18 1720010
19 1720020
1720030
1720040
1720050
1720060
1720070
1720080
liab 1720090
2100000-2199999
local 2101000
forign 2102000
affilated 2103000
employees 2104000

OTHER CREDIT BALANCES

220000-229999
tax 2200010
2200020
2200030
2200040
2200050
2200060
2200070
 2200080
2200090
2200100
2200110
2200120
2200130
2200140
2200150
2200160
2200170
accruals 2200180
2200190
2200200
2200210
2200220
2200230
2200240
2200250
2200260
2200270
2200280
Convert to 2200290
owners equity 3000000 to 3999999 2200300
2200310
2200320
2200330
Provisions
230000-239999
230100
230110
230120
230130
230140
230150

BANK FACILITIES & LONG TERM LIABILITIES

250000-259999
250100
250200
250300
OWNER`S EQUITY
Revenues
4000000-4999999
 4100010
4100020
sales 4100030
4100040
4100050
4100060
4100070
4100080
4010010
return 4010020
4010030
4010040
4010050
4010060
4010070
4010080
discount 4020010
trade activity 4020020
delete 4020030
ok 800000 4030010
add forex 4040010
4040020

Direct Expenditures
5000000-5999999
5100010
5100020
5100030
5100040
5100050
5100060
5100070
5100080
5100090
5100100
5100110
5100120
5100130
5100140
5100150
5100160
5100170
5100180
 5100190
5100200
5100210
5100220
5100230
5100240
5100250
5100260
5100270
5100280
5100290
5100300
5100310
5100320
5100330
5100340
5100350
5100360
Indirect Expenditures
6000000-6999999 6000010
6000020
6000030
6000040
6000050
6000060
6000070
6000080
6000090
6000100
6000110
6000120
benefits 6000130
6000140
6000150
6000160
6000170
6000180
6000190
6000200
6000210
6000220
6000230
6000240
 6000250
6000260
6000270
6000280
6000290
6100010
6100020
6100030
maint 6100040
6100050
6100060
6100070
6100080
6100090
6100100
6100110
6100120
6100130
6100140
6100150
6100160
6100170
6100180
6100190
6100200
6100210
6100220
6100230
6200010
6200020
6200030
6200040
6200050
6200060
6200070
6200080
6200090
6200100
6200110
6200120
6200130
6200140
6200150
 6200160
6200170
6200180
6200190
6200200
6200210
6200220
6200230
6200240
6200250
6200260
6200270
dep 6300010
change serial 6300020
6300030
6300040
6300050
6300060
6300070
6300080
6300090
change serial 6400010
6400020
6400030
6400040
6400050
6400060
6400070
6400080
6400090
6400100
6400110
6400120
6400130
6400140
6400150
6400160
6400170
6400180
80000000 6400190
other & othere 6400200
non operating
Custody Clearing
800000-899999
800100
clearing
900000000
Land
Buildings
Machinery and Equipment
Refrigerators
Transporation & vehicles Equipment
tools
Furniture ,Fixtures and Office
IT Equipment
Air conditions
Marketing Equipment
Projects under implementation
Capital Leases
Leasehold Improvements

Computer Software
Trademarks

Acc. Dep. Buildings

Acc. Dep. Machinery and Equipme
Acc. Dep.Refrigerators
Acc. Dep. Transportation Equipm
Acc. Dep. Tools
Acc. Dep. Furniture ,Fixtures a
Acc. Dep. IT Equipments
Acc. Dep. Air conditions
Acc. Dep. Marketing Equipment
Acc. Dep. Capital Leases- Build
Intangibles accumulated amortiz

Raw Materials Inventory - Froze

Raw Materials Inventory - Dry
Raw Materials Inventory - Sauce
Raw Materials Inventory - Packa
Raw Materials Inventory - Other
Spare parts
Receiving Area
WIP - Three Chefs
WIP - Bakery
WIP - Dessert
WIP - Sauce
WIP - Salad
WIP - Debonning

Finished Goods Inventory - Thre

Finished Goods Inventory - Bake
Finished Goods Inventory - Dres
Finished Goods Inventory - Dess
Finished Goods Inventory - Sala
Finished Goods Inventory - Sist
Finished Goods Inventory - Pota
Finished Goods Inventory – chic

Account Receivables local Retail

Account Receivables local Horeca
Account Receivables local wholesale
Account Receivables local distributors
Account Receivables local Agents
Account Receivables local Bakery
Account Receivables local Pastry
Account Receivables local Outlet
Account Receivables Export

Notes Receivables
Notes Receivables Undercollection

Short-term employee loans

Deposit With Others
Others Receivables
Unapplied and Unidentified Rece
Advances to purchase fixed assets
Emp. Advances
Export Accured Revenues
Prepaid Insurance
Prepaid Supplies
Other Prepaid Expenses
Prepaid Rent expense
Letters of credits (LCs)
VAT tax paid
Misc. debit balances
Currency Balancing
Inter / Intracompany Receivable
Shareholders accounts Receivabl
Under the account of employees profit
Accrued revenues
withholding Tax Receivable
ADA - Trade

two cash journals for cairo petty cash egp cash egp
Cash in Safe - EGP cairo two cash journal alex
Cash in Safe - USD cairo
Cash in Van Sales
Cash in Safe – EUR cairo
alex egp usd eur

Misr Egyptian Current

Misr Egyptian current- notes Payable
Misr checks under collection Egyptian
Misr Current- USD
Misr notes Payable- USD
Misr checks under collection -USD
Misr EUR Current
Misr notes Payable- EUR
Misr checks under collection -EUR

Accounts Payable Local -3 chefs

Accounts Payable Local -Sauce
Accounts Payable Foreign
AP Accrual

Deffered Tax

Banks Overdraft
Current Portion of LTD

Payroll Tax
VAT Tax
Withholding Tax
Stamp Tax
Income Tax

Consulting Fees
Auditing Fees
Salaries
Discounts and Rebates
Employee Benefits (Bonus)
Marketing Accrual
Others
Water
Gas

Capital

Legal reserve
Retained Earnings

VAT tax provision

Income tax provision
Salaries tax provision
Stamp tax provision
Withholding tax provision
Legal claims provision

Long-term loans
Gross Sales - Local - Beef
Gross Sales - Local - Chicken
Gross Sales - Local - sea food
Gross Sales - Local - cold cuts
Gross Sales - Local - Dressing
Gross Sales - Local - Bakery
Gross Sales - Local - Pastry
Gross Sales - Export
Return Local Sales - Beef
Return Local Sales - Chicken
Return Local Sales - sea food
Return Local Sales - cold cuts
Return Local Sales - Dressing
Return Local Sales - Bakery
Return Local Sales - Pastry
Return Sales - Export
Discounts Local Sales
Discounts Export Sales
VAT Tax
Banks Intrest
Gain from selling fixed assets
Miscellaneous revenues

Raw Materials PPV - Others

Materials Usage Variance - 3 Ch
Materials Usage Variance - Bake
Materials Usage Variance - Dese
Materials Usage Variance - Sauc
Materials Usage Variance - Sala
Materials Usage Variance - Debo
Yield Variance - 3 Chefs
Yield Variance - Bakery
Yield Variance - Sauce
Yield Variance - Debonning
Batch Close Variance - 3 Chefs
Batch Close Variance - Bakery
Batch Close Variance - Deserts
Batch Close Variance - Sauce
Batch Close Variance - Salad
Batch Close Variance - Debonnin
Overhead Variance - 3 Chefs
Overhead Variance - Bakery
Overhead Variance - Sauce
Overhead Variance - Debonning
Cost of sales - RM
Obsolete Raw Materials - Chicke
Obsolete Raw Materials - Meat
Obsolete Raw Materials - Packag
Obsolete Raw Materials - Other
Damage Finished Products
Cost Adjustment
Raw Materials IPV - Others
Exchange Rate Variance
Overhead Absorption - 3 Chefs
Overhead Absorption - Bakery
Overhead Absorption - Desert
Overhead Absorption - Sauce
Overhead Absorption - Salad
Overhead Absorption - Debonning

Salaries & Wages

Overtime
Warehouses Nature Allowance
Additional Raise
Non Additional Raise
Vacations
Medical Services
Death Aid
Birth Aid
End of Service Bonus
Ramadan & Feast Gifts
Marriage Gifts
Excellent Employees Awards
Uniform
Natural of Work Allowance
Other Allowance
Bonus
Social Insurance
Mobile Allowance
Incentive Bonus
Local travel allowance- Transpo
Mobile allocated budget
Eid El Fetr gift
Board Attendance Allowance
Eductional fees
Emergency box 1%
Culture & social service LE 8/H
Temperary Wages
Board Incentives
car policy
Gas
Cleaning
Lab Supplies
Operation Equipment

Transportation
Training
Travelling Expenses
Insurance Expense
Mobile Expenses
Carriage, Cargo & DHL
Telephone Expenses
Postal Expenses
Loading & Carrying Expenses
Electricity
Natural Gas
Water
Legal Fees
Governmental Fees
Consultancy Fees
Licensing Expenses
ISO expenses
Maintenance Others
Maintenance Machines
Maintenance Furniture
Maintenance Building
Computer maintenance
Car Maintenance
Air Conditions Maintenance
Vehicle spare parts
Vehicle maintenance
Rent Flats
Rent operating equipments
Rent Cars
Bank Charges
Charity and donations
Printing (Printed Forms)
Stationery
Penalties
Hospitality Expenses
Industry Security
R&D expenses
Subscription
Meeting Expenses
Complimentary Expenses
Expense Staff Meals
leasing Interest & Taxes Amorti
ERP
IT Supplies
Buildings
Machines & Equipments
Marketing Equipment
Furniture ,Fixtures and Office
Air Conditions
Computers
Transportation Equipment
Leashold Improvment Dep.
Intangible assets amortization
Samples
Gifts (Souvenirs & Occasional G
Packing expense
Inventory Pysical Count varianc
Export Fees
Other Expense
Interest Payables
Morabhat Interest
Foreign Exchange Realized Gains
TV &Radio
Promotions
Happy Hours
Light Boxes
Sampling
Merchandisers
Exhibitions
Other Research
Others
Magazines, Press & Websites
Printed Materials
Custody Clearing
 1%
3%
5%
20%
0%

1% 1%
3% 3%
5% 5%
20% 20%
0% 0%
 ‫يتم تقسيم المبيعات كما يلى ‪ TB‬فى حالة وجود حساب مجمعه فى‬
‫لحوم‬
‫دواجن‬
‫أسماك‬
‫هوت دوج‬
‫صوصات‬
‫مخبزات‬
‫حلواني‬
‫اخرى‬
 ‫كاش‬
‫شيكات‬
‫تحويالت‬
‫مصر‬
‫خمس حسابات‬