Agat-takki Trading

Chart of Accounts REFRESH

10/28/2020

FS FS

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REFRESH

ACCOUNT
CODE
FS_ELEMENT TYPE OF ACCOUNT NORMAL BALANCE FS_SUBGROUP

101
ASSET REAL DEBIT Current Asset
101
ASSET REAL DEBIT Current Asset
102
ASSET REAL DEBIT Current Asset

102A
CONTRA ASSETS REAL CREDIT Contra Asset

103
ASSET REAL DEBIT Current Asset

CONTRA ASSETS REAL CREDIT Contra Asset 103A

ASSET REAL DEBIT Current Asset 104

ASSET REAL DEBIT Current Asset 104

ASSET REAL DEBIT Current Asset 104

ASSET REAL DEBIT Current Asset 105

ASSET REAL DEBIT Current Asset 106

ASSET REAL DEBIT Current Asset 106

ASSET REAL DEBIT Intangible Asset 107

CONTRA ASSETS REAL CREDIT Contra Asset 107A

ASSET REAL DEBIT Non Current Asset 108

CONTRA ASSETS REAL CREDIT Contra Asset 108A

ASSET REAL DEBIT Non Current Asset 109

CONTRA ASSETS REAL CREDIT Contra Asset 109A

ASSET REAL DEBIT Non Current Asset 110

CONTRA ASSETS REAL CREDIT Contra Asset 110A

LIABILITY REAL CREDIT Current Liability 201

LIABILITY REAL CREDIT Current Liability 202

LIABILITY REAL CREDIT Current Liability 203

LIABILITY REAL CREDIT Current Liability 204

LIABILITY REAL CREDIT Current Liability 205

LIABILITY REAL CREDIT Current Liability 206

EQUITY REAL CREDIT Equity 301
EQUITY REAL CREDIT Equity 301
REVENUES NOMINAL CREDIT Revenue 401
EXPENSES NOMINAL DEBIT Expenses 501
EXPENSES NOMINAL DEBIT Expenses 501

EXPENSES NOMINAL DEBIT Expenses 501

 CODE_ACCOUNT SUBACCOUNT CODE
ACCOUNT NAME NAME SUBACCOUNT NAME

Cash 101 - Cash

101-1001 Cash on Hand
Cash 101 - Cash
101-1002 Cash in Bank - Savings
Accounts 102 - Accounts Accounts Receivable
Receivable Receivable 102-1001 -XYZ

Allowance for 102A - Allowance for Allowance for

Doubtful Accounts Doubtful Accounts Doubtful Accounts
102A-1001 -XYZ

Merchandise 103 - Merchandise

Inventory Inventory Merchandise
103-1001 Inventory
103A - Purchase
Purchase Returns Returns and Purchase returns and
and allowances allowances 103A-1001 allowances
Advances from 104 - Advances from Advances from Mr.
employees employees 104-1001 Estrada
Advances from 104 - Advances from Advances from
employees employees 104-1002 Mr.Bongolan
Advances from 104 - Advances from Advances from
employees employees 104-1003 Ms.Lamsis

Unused supplies 105 - Unused supplies 105-1001 Supplies on hand

Prepayments 106 - Prepayments 106-1001 Prepaid Insurance

Prepayments 106 - Prepayments 106-1002 Prepaid Rent
Permits and 107 - Permits and
Licensing Licensing 107-1001 Permit And licensing
Amortization of 107A - Amortization
permits and of permits and Amortization of
licensing licensing 107A-1001 permits and licensing

Delivery Vehicle 108 - Delivery Vehicle 108-1001 Delivery Vehicle

Accumulated 108A - Accumulated
Depreciation - DV Depreciation - DV 108A-1001 Delivery Vehicle
Furnitures and 109 - Furnitures and Furnitures and
fixtures fixtures 109-1001 fixtures
Accumulated 109A - Accumulated Furnitures and
Depreciation - F&F Depreciation - F&F 109A-1001 fixtures
Computer 110 - Computer
Equipment Equipment 110-1001 Computer - Samsung

Accumulated
Depreciation - 110A - Accumulated
Computer Depreciation -
Equipment Computer Equipment 110A-1001 Computer - Samsung
201 - Accounts
Accounts payable payable 201-1001 Accounts Payable
Unearned Service 202 - Unearned Unearned Service
Income Service Income 202-1001 Income

Salaries Payable 203 - Salaries Payable 203-1001 Salaries payable

204 - Philhealth
Philhealth payable payable 204-1001 Philhealth payable
HDMF payable 205 - HDMF payable 205-1001 HDMF payable
Withdolding Tax 206 - Withdolding Tax Withholding Tax
payable payable 206-1001 payable
Agat, Capital 301 - Agat, Capital 301-1001 Agat, Capital
Takki, Capital 301 - Takki, Capital 301-1002 Takki, Capital
Sales Revenue 401 - Sales Revenue 401-1001 Sales revenue
Expense 501 - Expense 501-1001 Salaries Expense
Expense 501 - Expense 501-1002 Supplies Expense

Expense 501 - Expense 501-1003 Insurance Expense

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-
-
-
-
-
-
-
-
-
CODE_SUBACCOUNT NAME FS ELEMENT TYPE OF ACCOUNT

101-1001 - Cash on Hand ASSET REAL

101-1002 - Cash in Bank -
Savings LIABILITY REAL
102-1001 - Accounts
Receivable -XYZ EQUITY REAL

102A-1001 - Allowance for

Doubtful Accounts -XYZ REVENUES NOMINAL

103-1001 - Merchandise
Inventory EXPENSES NOMINAL

103A-1001 - Purchase
returns and allowances CONTRA ASSETS REAL
104-1001 - Advances from
Mr. Estrada CONTRA EQUITY REAL
104-1002 - Advances from
Mr.Bongolan
104-1003 - Advances from
Ms.Lamsis

105-1001 - Supplies on hand

106-1001 - Prepaid Insurance

106-1002 - Prepaid Rent
107-1001 - Permit And
licensing

107A-1001 - Amortization of
permits and licensing

108-1001 - Delivery Vehicle

108A-1001 - Delivery Vehicle

109-1001 - Furnitures and
fixtures
109A-1001 - Furnitures and
fixtures
110-1001 - Computer -
Samsung

110A-1001 - Computer -
Samsung

201-1001 - Accounts Payable

202-1001 - Unearned Service
Income

203-1001 - Salaries payable

204-1001 - Philhealth
payable
205-1001 - HDMF payable
206-1001 - Withholding Tax
payable
301-1001 - Agat, Capital
301-1002 - Takki, Capital
401-1001 - Sales revenue
501-1001 - Salaries Expense
501-1002 - Supplies Expense
501-1003 - Insurance
Expense
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-
-
-
-
-
-
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NORMAL BALANCE

DEBIT

CREDIT

CREDIT

CREDIT

DEBIT

CREDIT

DEBIT