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Ethiopia - Chart of Accounts


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

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