Account # Account Name

1000 ASSETS
1100 Current Assets
1110 CASH - Petty Cash
1120 CASH - Operating Account
1130 Central Bank

1200 RECEIVABLES
1250 Account Receivables

1300 INVENTORIES
1310 Product Inventory
1360 Office Inventory

1400 PREPAID EXPENSES and OTHER CURRENT ASSETS

1410 PREPAID - Insurance
1420 PREPAID - Rent

1500 FIXED ASSETS

1510 PPE - Computer Equipment
1520 PPE - Machinery and Equipment
1530 PPE - Furniture and Fixtures
1540 PPE - Vehicles
1550 PPE - Leasehold Improvements
1560 PPE - Buildings and Lands

1600 ACCUMULATED DEPRECIATION and AMORTIZATION

1610 ACCUM DEPR - Computer Equipment
1620 ACCUM DEPR - Machinery and Equipment
1630 ACCUM DEPR - Furniture and Fixtures
1640 ACCUM DEPR - Vehicles

2000 LIABILITIES

2100 PAYABLES
2110 A/P - Trade
2120 Unearned Revenue
2130 VAT - Input
2140 VAT - Output

2700 DEBTS
2710 Central Bank Long Term Debts
2720 Financial Company Short Term Debts

3000 OWNER'S EQUITIES

3100 Owner's Capital
3200 Retained Earnings
3300 Current Earnings
3400 Owner's Withdrawal

4000 REVENUE
4100 REVENUE - All Products
4101 REVENUE - Tax Consultant
4102 REVENUE - Accounting Consultant
4103 REVENUE - etc
4200 Sales Discounts - All Products
4201 Sales Discounts - Tax Consultant
4202 Sales Discounts - Accounting Consultant
4203 Sales Discounts - etc
4300 Sales Returns and Allowances - All Products
4301 Sales Returns and Allowances - Product 1
4302 Sales Returns and Allowances - Product 2
4303 Sales Returns and Allowances - Product 3

5000 COST of GOODS SOLD

5100
5101
5102
5103
5200
5201
5202
5203
5300
5301
5302
5303
5400
5401
5402
5403

6000 OPERATING EXPENSES

6100 EXP - Salaries
6110 EXP - Administration
6120 EXP - Electricity, Water, Phone
6130 EXP - Rent
6140 EXP - Advertisement
6150 EXP - Repair and Maintenance
6160 EXP - Office Supplies
6170 EXP - Depreciation Equipment
6180 EXP - Depreciation Vehicles
6190 EXP - Other

7000 OTHER INCOME

7100 Finance Charge Income

8000 OTHER EXPENSES

8100 EXP - Interests
8200 EXP - Bank Charges
GENERAL JOURNAL FOR SERVICE COMPANY
Data last entry date 12/15/2023

Transaction Customer
Date Description CoA
Code Number
12/7/2023 AST Balance 1130
12/7/2023 EXP Purchse Advertisement (Instagram) 6170
12/15/2023 REV 001 A/R 1250
12/15/2023 REV 001 Sales Discount 4201
12/15/2023 REV 001 Sales Revenue 4101
12/15/2023 AST 001 CASH 1130
12/15/2023 REV 001 DP 50% 1250
© 2021 - ExcelTemplate.NET
 Debit Credit
Account Name
Balance
Central Bank 150,000.00
EXP - Depreciation Equipment 150,000.00
Account Receivables 4,000,000.00
Sales Discounts - Tax Consultant 1,000,000.00
REVENUE - Tax Consultant 5,000,000.00
Central Bank 2,000,000.00
Account Receivables 2,000,000.00
7,150,000.00 7,150,000.00
-