6/20/22, 8:57 AM Chart of Accounts

Colégio Cristão Beira Unida

Chart of Accounts

Bank
Name Type Detail Type Balance
Balance
Cash and cash
Caixa - Manuel Cash on hand 173.323,49
equivalents
Cash and cash
Caixa BU Cash on hand 0,00
equivalents
Cash and cash
Caixa Marica Cash and cash equivalents 0,00
equivalents
Accounts
Contas a Receber (C/R) Accounts Receivable (A/R) 0,00
receivable (A/R)
Accounts
Uniformes Accounts Receivable (A/R) 0,00
receivable (A/R)
Ativo do estoque Current assets Stock 0,00
Ativos sem categoria Current assets Other current assets 0,00
Fundos não depositados Current assets Undeposited Funds 0,00
Accounts payable
Contas a pagar (C/P) Accounts Payable (A/P) 0,00
(A/P)
Capital do saldo inicial Owner's equity Opening Balance Equity 0,00
Lucros acumulados Owner's equity Retained Earnings
Outros rendimentos abrangentes Owner's equity Other comprehensive income 0,00
Billable Expense Income Income Sales of Product Income
Doações Income Non-Profit Income
Mensalidades Income Sales of Product Income
Receita de despesa faturável Income Sales of Product Income
Receita de pagamento de contas não Unapplied Cash Payment
Income
aplicada Income
Receita de venda de produtos Income Sales of Product Income
Receita sem categoria Income Sales of Product Income
Cost of sales Cost of sales Supplies and materials - COS
Custo de mercadorias vendidas Cost of sales Supplies and materials - COS
Uniformes para Estudantes Cost of sales Other costs of sales - COS
Ambleside Expenses Dues and Subscriptions
Compras Expenses Supplies and materials
Construção Expenses Repair and maintenance
Custos de Ensino Expenses Other selling expenses
Eventos para Alunos Expenses Supplies and materials
Eventos Para Professores Expenses Rent or Lease of Buildings
Material Escolar Expenses Other selling expenses
Other Miscellaneous Service
Treinamento para Professores Expenses
Cost
Custos do Edifício Expenses Rent or Lease of Buildings
Arrendamento de prédios Expenses Rent or Lease of Buildings

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6/20/22, 8:57 AM Chart of Accounts

Bank
Name Type Detail Type Balance
Balance
Reparo e manutenção Expenses Repair and maintenance
Salários de manutenção e
Expenses Payroll Expenses
segurança do Patrimonio
Travel expenses - general and
Cutos Administrativos Expenses
admin expenses
Office/General Administrative
Consumíveis Expenses
Expenses
Gerais de administração/de Office/General Administrative
Expenses
escritório Expenses
Office/General Administrative
Material de escritório Expenses
Expenses
Other Miscellaneous Service
Despesa sem categoria Expenses
Cost
Despesas de baixa de despesa a prazo Unapplied Cash Bill Payment
Expenses
não aplicadas Expense
Encargos bancários Expenses Bank charges
INSS Expenses Taxes Paid
IRPS Expenses Taxes Paid
Marketing e Publicidade Expenses Advertising/Promotional
Office/General Administrative
Material de Limpeza Expenses
Expenses
Moveis e Equipamentos Expenses Supplies and materials
Primeiros Socorros Expenses Supplies and materials
Salários e Remunerçoes Expenses Payroll Expenses
Saude Expenses Rent or Lease of Buildings
Seguros - Geral Expenses Insurance
Serviços Especiais Expenses Cost of Labour
Office/General Administrative
Tecnologia Expenses
Expenses
Travel expenses - general and
Transporte Expenses
admin expenses
Office/General Administrative
Uniformes do Staff Expenses
Expenses
Utilitários Expenses Utilities
Agua Expenses Utilities
Comunicação Expenses Utilities
Energia Expenses Utilities
Internet Expenses Utilities
Other Miscellaneous Service
Vistos e DIRE Expenses
Cost
Discrepâncias na conciliação Other expense Other Expense

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