Please login to fork and edit this chart

Indonesia - Chart of Accounts-1-6


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

No comments yet. Start a new discussion.

Add Comment