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Canada - Chart of Accounts for english-speaking provinces


  • ASSETS - ca2
    • CURRENT ASSETS - ca2
      • ACCOUNTS RECEIVABLES - ca2
        • ALLOWANCE FOR DOUBTFUL ACCOUNTS - ca2
        • Customers Account - ca2
      • CASH - ca2
      • CERTIFICATES OF DEPOSITS - ca2
      • INVESTMENTS HELD FOR TRADING - ca2
      • PREPAID EXPENSES - ca2
      • STOCKS - ca2
        • Stock Delivered But Not Billed - ca2
        • Stock In Hand - ca2
      • TAXES RECEIVABLES - ca2
        • GST receivable - ca2
        • HST receivable - ca2
          • HST receivable - 13% - ca2
          • HST receivable - 14% - ca2
          • HST receivable - 15% - ca2
        • PST/QST receivable - ca2
      • TREASURY OR TREASURY EQUIVALENTS - ca2
    • NON-CURRENT ASSETS - ca2
      • INTANGIBLE ASSETS - ca2
        • PATENTS, TRADEMARKS AND COPYRIGHTS - ca2
      • INVESTMENTS AVAILABLE FOR SALE - ca2
      • TANGIBLE ASSETS - ca2
        • ACCUMULATED DEPRECIATIONS - ca2
  • EQUITY - ca2
    • CONTRIBUTED SURPLUS - ca2
    • DIVIDENDS - ca2
    • PREMIUMS - ca2
    • RETAINED EARNINGS - ca2
    • SHARE CAPITAL - ca2
    • TRANSLATION ADJUSTMENTS - ca2
  • EXPENSES - ca2
    • NON-OPERATING EXPENSES - ca2
      • INTERESTS EXPENSES - ca2
      • OTHER NON-OPERATING EXPENSES - ca2
    • OPERATING EXPENSES - ca2
      • COST OF GOODS SOLD - ca2
        • Inside Purchases - ca2
        • International Purchases - ca2
        • Purchases in harmonized provinces - ca2
        • Purchases in non-harmonized provinces - ca2
      • GENERAL EXPENSES - ca2
      • LABOUR EXPENSES - ca2
        • Annuities - ca2
        • Employment Insurance - ca2
        • Federal Income Tax 1 - ca2
        • Health Services Fund - ca2
        • Holidays - ca2
        • Labour Health and Safety - ca2
        • Labour Standards - ca2
        • Parental Insurance - ca2
        • Provincial Income Tax 1 - ca2
        • Salaries, wages and commissions - ca2
      • OTHER OPERATING EXPENSES - ca2
      • RESEARCH AND DEVELOPMENT EXPENSES - ca2
      • SALES EXPENSES - ca2
  • INCOMES - ca2
    • NON-OPERATING INCOMES - ca2
      • INTERESTS - ca2
      • OTHER NON-OPERATING INCOMES - ca2
    • OPERATING INCOMES - ca2
      • Harmonized Provinces Sales - ca2
      • Inside Sales - ca2
      • International Sales - ca2
      • Non-Harmonized Provinces Sales - ca2
      • OTHER OPERATING INCOMES - ca2
  • LIABILITIES - ca2
    • CURRENT LIABILITIES - ca2
      • ACCOUNTS PAYABLES - ca2
        • Suppliers Account - ca2
      • CURRENT FINANCIAL DEBTS - ca2
      • LABOUR TAXES TO PAY - ca2
        • CANADIAN REVENU AGENCY - ca2
          • EMPLOYMENT INSURANCE TO PAY - ca2
            • EI - Employees Contribution - ca2
            • EI - Employer Contribution - ca2
          • Federal Income Tax - ca2
        • PROVINCIAL REVENU AGENCY - ca2
          • ANNUITIES TO PAY - ca2
            • Annuities - Employees Contribution - ca2
            • Annuities - Employer Contribution - ca2
          • Health Services Fund to pay - ca2
          • Labour Health and Safety to pay - ca2
          • Labour Standards to pay - ca2
          • PARENTAL INSURANCE PLAN TO PAY - ca2
            • PAP - Employee Contribution - ca2
            • PAP - Employer Contribution - ca2
          • Provincial Income Tax - ca2
      • LIABILITIES ASSETS HELD FOR TRANSFER - ca2
        • Stock Received But Not Billed - ca2
      • OTHER ACCOUNTS PAYABLES - ca2
      • STOCK LIABILITIES - ca2
      • TAXES PAYABLES - ca2
        • GST to pay - ca2
        • HST to pay - ca2
          • HST to pay - 13% - ca2
          • HST to pay - 14% - ca2
          • HST to pay - 15% - ca2
        • PST/QST to pay - ca2
    • NON-CURRENT LIABILITIES - ca2
      • DEFERRED TAXES - ca2
      • NON-CURRENT FINANCIAL DEBTS - ca2
      • OTHER NON-CURRENT LIABILITIES - ca2
      • PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES - ca2

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