Please login to fork and edit this chart

Canada - Chart of Accounts for english-speaking provinces


  • ASSETS
    • CURRENT ASSETS
      • ACCOUNTS RECEIVABLES
        • ALLOWANCE FOR DOUBTFUL ACCOUNTS
        • Customers Account
      • CASH
      • CERTIFICATES OF DEPOSITS
      • INVESTMENTS HELD FOR TRADING
      • PREPAID EXPENSES
      • STOCKS
        • Stock Delivered But Not Billed
        • Stock In Hand
      • TAXES RECEIVABLES
        • GST receivable
        • HST receivable
          • HST receivable - 13%
          • HST receivable - 14%
          • HST receivable - 15%
        • PST/QST receivable
      • TREASURY OR TREASURY EQUIVALENTS
    • NON-CURRENT ASSETS
      • INTANGIBLE ASSETS
        • PATENTS, TRADEMARKS AND COPYRIGHTS
      • INVESTMENTS AVAILABLE FOR SALE
      • TANGIBLE ASSETS
        • ACCUMULATED DEPRECIATIONS
  • EQUITY
    • CONTRIBUTED SURPLUS
    • DIVIDENDS
    • PREMIUMS
    • RETAINED EARNINGS
    • SHARE CAPITAL
    • TRANSLATION ADJUSTMENTS
  • EXPENSES
    • NON-OPERATING EXPENSES
      • INTERESTS EXPENSES
      • OTHER NON-OPERATING EXPENSES
    • OPERATING EXPENSES
      • COST OF GOODS SOLD
        • Inside Purchases
        • International Purchases
        • Purchases in harmonized provinces
        • Purchases in non-harmonized provinces
      • GENERAL EXPENSES
      • LABOUR EXPENSES
        • Annuities
        • Employment Insurance
        • Federal Income Tax 1
        • Health Services Fund
        • Holidays
        • Labour Health and Safety
        • Labour Standards
        • Parental Insurance
        • Provincial Income Tax 1
        • Salaries, wages and commissions
      • OTHER OPERATING EXPENSES
      • RESEARCH AND DEVELOPMENT EXPENSES
      • SALES EXPENSES
  • INCOMES
    • NON-OPERATING INCOMES
      • INTERESTS
      • OTHER NON-OPERATING INCOMES
    • OPERATING INCOMES
      • Harmonized Provinces Sales
      • Inside Sales
      • International Sales
      • Non-Harmonized Provinces Sales
      • OTHER OPERATING INCOMES
  • LIABILITIES
    • CURRENT LIABILITIES
      • ACCOUNTS PAYABLES
        • Suppliers Account
      • CURRENT FINANCIAL DEBTS
      • LABOUR TAXES TO PAY
        • CANADIAN REVENU AGENCY
          • EMPLOYMENT INSURANCE TO PAY
            • EI - Employees Contribution
            • EI - Employer Contribution
          • Federal Income Tax
        • PROVINCIAL REVENU AGENCY
          • ANNUITIES TO PAY
            • Annuities - Employees Contribution
            • Annuities - Employer Contribution
          • Health Services Fund to pay
          • Labour Health and Safety to pay
          • Labour Standards to pay
          • PARENTAL INSURANCE PLAN TO PAY
            • PAP - Employee Contribution
            • PAP - Employer Contribution
          • Provincial Income Tax
      • LIABILITIES ASSETS HELD FOR TRANSFER
        • Stock Received But Not Billed
      • OTHER ACCOUNTS PAYABLES
      • STOCK LIABILITIES
      • TAXES PAYABLES
        • GST to pay
        • HST to pay
          • HST to pay - 13%
          • HST to pay - 14%
          • HST to pay - 15%
        • PST/QST to pay
    • NON-CURRENT LIABILITIES
      • DEFERRED TAXES
      • NON-CURRENT FINANCIAL DEBTS
      • OTHER NON-CURRENT LIABILITIES
      • PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES

No comments yet. Start a new discussion.

Add Comment