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Algeria - Chart of Accounts-3-2


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

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