CHART OF ACCOUNT

23/09/2019
SUPER GROCERY ENT PAGE : 1

ACC.NO. A/C DESCRIPTION ACCOUNT TYPE SA TYPE DEPT.

1000/000 Capital CAPITAL A
1050/000 P&L Account CAPITAL A

2010/000 Furniture & Fitments FIXED ASSETS D

2020/000 Office Equipment FIXED ASSETS D

3000/000 Debtor Control CURRENT ASSETS F

3010/000 Bank CURRENT ASSETS F
3020/000 Deposit CURRENT ASSETS F
3030/000 Stock CURRENT ASSETS BS F
3040/000 Cash In Hand CURRENT ASSETS F

4000/000 Creditors Control CURRENT LIABILITIES G

5000/000 Sales SALES H

6000/000 Opeing Stock COST OF GOODS SOLD OS J

6010/000 Purchases COST OF GOODS SOLD J
6020/000 Closing Stock COST OF GOODS SOLD CS J

9010/000 Discount Allowed EXPENSES M

9020/000 Salaries EXPENSES M
9030/000 Rental EXPENSES M
9040/000 Travelling EXPENSES M
9050/000 Water&Electricity EXPENSES M
9060/000 Petrol EXPENSES M
9070/000 Sundries EXPENSES M
9080/000 Stationeries EXPENSES M