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Indonesia - Chart of Accounts-1-4


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

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