Please login to fork and edit this chart

Indonesia - Chart of Accounts-1-12


  • 1 - Application of Funds (Assets) - OlF
    • Current Assets - OlF
      • Accounts Receivable - OlF
        • Debtors - OlF
      • Bank Accounts - OlF
      • Cash In Hand - OlF
        • Cash - OlF
      • Loans and Advances (Assets) - OlF
      • Securities and Deposits - OlF
        • Earnest Money - OlF
      • Stock Assets - OlF
        • Stock In Hand - OlF
      • Tax Assets - OlF
    • Fixed Assets - OlF
      • Accumulated Depreciation - OlF
      • Buildings - OlF
      • Capital Equipments - OlF
      • Electronic Equipments - OlF
      • Furnitures and Fixtures - OlF
      • Office Equipments - OlF
      • Plants and Machineries - OlF
      • Softwares - OlF
    • Investments - OlF
    • Temporary Accounts - OlF
      • Temporary Opening - OlF
  • 1 0 00 00 00 Aktiva - OlF
  • 1000.000 - Income - OlF
    • Direct Income - OlF
      • Sales - OlF
      • Service - OlF
    • Indirect Income - OlF
  • 1000.0000 Aktiva - OlF
  • Equity - OlF
    • Capital Stock - OlF
    • Dividends Paid - OlF
    • Opening Balance Equity - OlF
    • Retained Earnings - OlF
  • Expenses - OlF
    • Direct Expenses - OlF
      • Stock Expenses - OlF
        • Cost of Goods Sold - OlF
        • Expenses Included In Valuation - OlF
        • Stock Adjustment - OlF
    • Indirect Expenses - OlF
      • Administrative Expenses - OlF
      • Commission on Sales - OlF
      • Depreciation - OlF
      • Entertainment Expenses - OlF
      • Exchange Gain/Loss - OlF
      • Freight and Forwarding Charges - OlF
      • Gain/Loss on Asset Disposal - OlF
      • Legal Expenses - OlF
      • Marketing Expenses - OlF
      • Miscellaneous Expenses - OlF
      • Office Maintenance Expenses - OlF
      • Office Rent - OlF
      • Postal Expenses - OlF
      • Print and Stationery - OlF
      • Round Off - OlF
      • Salary - OlF
      • Sales Expenses - OlF
      • Telephone Expenses - OlF
      • Travel Expenses - OlF
      • Utility Expenses - OlF
      • Write Off - OlF
  • Source of Funds (Liabilities) - OlF
    • Current Liabilities - OlF
      • Accounts Payable - OlF
        • Creditors - OlF
        • Payroll Payable - OlF
      • Duties and Taxes - OlF
      • Loans (Liabilities) - OlF
        • Bank Overdraft Account - OlF
        • Secured Loans - OlF
        • Unsecured Loans - OlF
      • Stock Liabilities - OlF
        • Stock Received But Not Billed - OlF

No comments yet. Start a new discussion.

Add Comment