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Algeria - Chart of Accounts-3-10


  • Application of Funds (Assets) - CxN
    • Current Assets - CxN
      • Accounts Receivable - CxN
        • Debtors - CxN
      • Bank Accounts - CxN
      • Cash In Hand - CxN
        • Cash - CxN
      • Loans and Advances (Assets) - CxN
      • Securities and Deposits - CxN
        • Earnest Money - CxN
      • Stock Assets - CxN
        • Stock In Hand - CxN
      • Tax Assets - CxN
    • Fixed Assets - CxN
      • Accumulated Depreciation - CxN
      • Buildings - CxN
      • Capital Equipments - CxN
      • Electronic Equipments - CxN
      • Furnitures and Fixtures - CxN
      • Office Equipments - CxN
      • Plants and Machineries - CxN
      • Softwares - CxN
    • Investments - CxN
    • Temporary Accounts - CxN
      • Temporary Opening - CxN
  • Equity - CxN
    • Capital Stock - CxN
    • Dividends Paid - CxN
    • Opening Balance Equity - CxN
    • Retained Earnings - CxN
  • Expenses - CxN
    • Direct Expenses - CxN
      • Stock Expenses - CxN
        • Cost of Goods Sold - CxN
        • Expenses Included In Valuation - CxN
        • Stock Adjustment - CxN
    • Indirect Expenses - CxN
      • Administrative Expenses - CxN
      • Commission on Sales - CxN
      • Depreciation - CxN
      • Entertainment Expenses - CxN
      • Exchange Gain/Loss - CxN
      • Freight and Forwarding Charges - CxN
      • Gain/Loss on Asset Disposal - CxN
      • Legal Expenses - CxN
      • Marketing Expenses - CxN
      • Miscellaneous Expenses - CxN
      • Office Maintenance Expenses - CxN
      • Office Rent - CxN
      • Postal Expenses - CxN
      • Print and Stationery - CxN
      • Round Off - CxN
      • Salary - CxN
      • Sales Expenses - CxN
      • Telephone Expenses - CxN
      • Travel Expenses - CxN
      • Utility Expenses - CxN
      • Write Off - CxN
  • Income - CxN
    • Direct Income - CxN
      • Sales - CxN
      • Service - CxN
    • Indirect Income - CxN
  • Source of Funds (Liabilities) - CxN
    • Current Liabilities - CxN
      • Accounts Payable - CxN
        • Creditors - CxN
        • Payroll Payable - CxN
      • Duties and Taxes - CxN
      • Loans (Liabilities) - CxN
        • Bank Overdraft Account - CxN
        • Secured Loans - CxN
        • Unsecured Loans - CxN
      • Stock Liabilities - CxN
        • Stock Received But Not Billed - CxN

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