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Ethiopia - Chart of Accounts


  • ASSETS - et1
    • Cash and Cash Equivalents - et1
      • Cash at bank in foreigh currency - et1
      • Cash on hand and at bank - et1
      • Investments current assets - et1
      • Letter of Credit restricted account - et1
    • Fixed Assets - et1
      • Construction in Progress - et1
        • Construction of buildings - et1
        • Construction of infrastructure - et1
      • Property and Equipment - et1
        • Aircraft, boats, etc - et1
        • Buildings - et1
        • Furnishings and fixtures - et1
        • Infrastructure - et1
        • Livestock and tansport animals - et1
        • Plant machinery and equipment - et1
        • Vehicles and other vehicular transport - et1
    • Goods in Transit - et1
    • Investments - et1
    • Long Term Loans - et1
    • Production Stock - et1
      • Finished Goods - et1
      • Work in Progress - et1
    • Receivables - et1
      • Accounts Receivable - et1
        • Advance to staff - et1
        • Cash Registers - et1
        • Cash shortage - et1
        • Suspense - et1
        • Trade Debtors - et1
        • VAT Receivable on Purchases - et1
        • VAT Withholding Receivable on Sales - et1
        • Withholding Receivable on Sales - et1
      • Other Debtors - et1
      • Prepayments - et1
        • Advance to consultant - et1
        • Advance to contractors - et1
        • Advance to supplier - et1
    • Stock - et1
  • COST OF GOODS SOLD - et1
    • Cost of Goods and Services - et1
    • Inventory Adjustments - et1
    • Other - et1
    • Purchase Returns and Allowances - et1
  • EXPENSES - et1
    • FIXED ASSETS AND CONSTRUCTION - et1
      • Construction - et1
        • Construction of buildings 1 - et1
        • Construction of infrastructure 1 - et1
        • Pre-construction activities - et1
      • Fixed Assets 1 - et1
        • Depreciation of buildings, furnishings and fixtures - et1
        • Depreciation of livestock and transport animals - et1
        • Depreciation of plant, machinery and equipment - et1
        • Depreciation of vehicles and other vehicular transport - et1
    • GOODS AND SERVICES - et1
      • Contracted Services - et1
        • Advertising - et1
        • Contracted professional services - et1
        • Electricity charges - et1
        • Fees and charges - et1
        • Freight - et1
        • Insurance - et1
        • Rent - et1
        • Telecommunication charges - et1
        • Water and other utilities - et1
      • Goods and Supplies - et1
        • Agriculture, forestry and marine inputs - et1
        • Educational supplies - et1
        • Food - et1
        • Fuel and lubricants - et1
        • Medical supplies - et1
        • Miscellaneous equipment - et1
        • Office supplies - et1
        • Other material and supplies - et1
        • Printing - et1
        • Research and development supplies - et1
        • Uniforms, clothing, bedding - et1
        • Veterinary supplies and drugs - et1
      • Maintenance and Repair Services - et1
        • Maintenance and repair of buildings, furnishings and fixtures - et1
        • Maintenance and repair of infrastructure - et1
        • Maintenance and repair of plant, machinery, and equipment - et1
        • Maintenance and repair of vehicles and other transport - et1
      • Training Services - et1
        • External training - et1
        • Local training - et1
      • Travelling and Official Entertainment Services - et1
        • Official entertainment - et1
        • Per diem - et1
        • Transport fees - et1
    • OTHER PAYMENTS - et1
      • Debt Payments - et1
        • Payments of interest and bank charges on foreign debt - et1
        • Payments of interest and bank charges on local debt - et1
        • Payments on the principal of foreign debt - et1
        • Payments on the principal of local debt - et1
    • PERSONNEL SERVICES - et1
      • Allowances/benefits - et1
        • Allowances to contract staff - et1
        • Allowances to external contract staff - et1
        • Allowances to permanent staff - et1
      • Compensation - et1
        • Miscellaneous payments to staff - et1
        • Salaries to permanent staff - et1
        • Wages to casual staff - et1
        • Wages to contract staff - et1
        • Wages to external contract staff - et1
      • Pension Contributions - et1
        • Contribution to permanent staff pensions - et1
  • LIABILITIES - et1
    • Long-Term Debt - et1
      • Foreign Loans - et1
        • Commercial Loan - et1
      • Local Loans - et1
        • Commercial Loan 1 - et1
    • Payables - et1
      • Accounts Payable - et1
        • Federal Income Tax - et1
        • Grace period payables - et1
        • Pension contribution payable - et1
        • Salary payable - et1
        • Trade Creditors - et1
        • VAT Payable - et1
        • Witholding Payable - et1
      • Deposits - et1
        • Other deposits - et1
      • Retentions - et1
        • Retention on contract - et1
  • NET ASSETS/EQUITY - et1
    • Profit and loss account - et1
    • Reserves - et1
    • Share capital / equity - et1
  • REVENUE - et1
    • Sales of Goods and Services - et1

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