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Malaysia - Chart of Accounts-2


  • 1000/000 - Application of Funds (Assets) - OXQ
    • 1100/000 - Fixed Assets - OXQ
      • Computer Equipment - OXQ
        • 1100/001 - Computer Equipment - OXQ
        • 1100/002 - Accumulated Depreciation for Computer Equipment - OXQ
      • Furniture and Fixtures - OXQ
        • 1100/005 - Furniture and Fittings - OXQ
        • 1100/006 - Accumulated Depreciation Furniture and Fittings - OXQ
      • Intangible Assets - OXQ
        • 1100/025 - Intangible Assets - OXQ
        • 1100/026 - Accumulated Amortization of Intangible Assets - OXQ
      • Motor Vehicle - OXQ
        • 1100/010 - Motor Vehicle - OXQ
        • 1100/011 - Accumulated Depreciation for Motor Vehicle - OXQ
      • Office Equipment - OXQ
        • 1100/015 - Office Equipment - OXQ
        • 1100/016 - Accumulated Depreciation for Office Equipment - OXQ
      • Plant and Machinery - OXQ
        • 1100/020 - Plant and Machinery - OXQ
        • 1100/021 - Accumulated Depreciation for Plant and Machinery - OXQ
    • 1200/000 - Current Assets - OXQ
      • 1210/000 - Accounts Receivable - OXQ
        • 1210/001 - Trade Debtors - OXQ
        • 1210/005 - Other Debtors - OXQ
      • 1220/000 - Other Assets - OXQ
        • 1220/001 - Prepayment - OXQ
        • 1220/005 - Secretarial Fee - OXQ
        • 1220/010 - Fixed Deposit - OXQ
      • 1230/000 - Cash At Bank - OXQ
        • 1230/001 - Bank - OXQ
      • 1240/000 - Cash In Hand - OXQ
      • 1250/000 - Amount Due from Director - OXQ
        • 1250/001 - Amount Due From Director 1 - OXQ
      • 1260/000 - Stock Assets - OXQ - OXQ
        • 1260/001 - Inventories - OXQ
      • 1900/000 - Temporary Accounts (Assets) - OXQ
        • 1900/001 - Temporary Opening Accounts (Assets) - OXQ
  • 2000/000 - Source of Funds (Liabilties) - OXQ
    • 2100/000 - Current Liabilities - OXQ
      • 2110/000 - Accounts Payable - OXQ
        • 2110/001 - Trade Creditors - OXQ
        • 2110/005 - Other Creditors - OXQ
      • 2120/000 - Other Accruals - OXQ
        • 2120/001 - Accrual OF Salaries, EPF, SOCSO, PCB & EIS - OXQ
      • 2130/000 - Bank Acceptance - OXQ - OXQ
        • 2130/001 - Bank Acceptance 1 - OXQ
      • 2140/000 - Hire Purchase Creditors - OXQ - OXQ
        • 2140/001 - Hire Purchase Creditor 1 - OXQ
      • 2150/000 - Amount Due to Directors - OXQ - OXQ
        • 2150/001 - Amount Due to Director 1 - OXQ
      • 2160/000 - Provision for Taxation - OXQ
      • 2180/000 - Stock Liabilities - OXQ
        • 2180/001 - Stock Received But Not Billed - OXQ
    • 2200/000 - Non-Current Liabilities - OXQ
      • 2200/001 - Deferred Tax Liabilities - OXQ
      • 2200/005 - Long Term Loan - OXQ
    • 2900/000 - Temporary Accounts (Liabilities) - OXQ
      • 2900/001 - Temporary Opening Account (Liabilities) - OXQ
  • 3000/000 - Equity - OXQ
    • Financed By Capital - OXQ
      • 3000/001 - Retained P/L Account - OXQ
      • 3000/005 - Share Capital - OXQ
      • 3000/010 - Dividend Paid - OXQ
      • 3000/015 - Contributed Capital - OXQ
      • 3000/020 - Withdrawal - OXQ
  • 4000/000 - Income - OXQ
    • 4100/000 - Revenue - OXQ
      • 4100/001 - Product Revenue - OXQ
      • 4100/005 - Service Revenue - OXQ
      • 4100/010 - Cash Sales - OXQ
      • 4100/015 - Discount Allowed - OXQ
    • 4200/000 - Other Operating Income - OXQ
      • 4200/001 - Gains on Disposal of Fixed Assets - OXQ
      • 4200/005 - Gain on Foreign Exchange Rate - OXQ
      • 4200/010 - Interest Income - OXQ
      • 4200/015 - Freight and Forwarding Returns - OXQ
      • 4200/020 - Miscellaneous Income - OXQ
  • 5000/000 - Expenses - OXQ
    • 5100/000 - Cost of Goods Sold - OXQ
      • 5100/001 - Closing Stock - OXQ
      • 5100/005 - Freight and Forwarding Charges - OXQ
      • 5100/010 - Opening Stock - OXQ
      • 5100/015 - Purchases - OXQ
      • 5100/020 - Packaging Material - OXQ
      • 5100/025 - Stock Adjustment - OXQ
      • 5100/030 - Expenses Included in Valuation - OXQ
    • 5200/000 - Operating and Administrative Expenses - OXQ
      • 5210/000 - Employee Remuneration - OXQ
        • 5210/001 - Employee Bonus - OXQ
        • 5210/005 - Employee Allowance - OXQ
        • 5210/010 - Employee EPF Contribution - OXQ
        • 5210/015 - Employee Socso and EIS Contribution - OXQ
        • 5210/020 - Employee Salaries and Wages - OXQ
        • 5210/025 - Employee Tax Allowance - OXQ
      • 5220/000 - Director Remuneration - OXQ
        • 5220/001 - Director Bonus - OXQ
        • 5220/005 - Director Allowance - OXQ
        • 5220/010 - Director EPF Contribution - OXQ
        • 5220/015 - Director SOCSO and EIS Contribution - OXQ
        • 5220/020 - Director Salaries and Wages - OXQ
        • 5220/025 - Director Tax Allowance - OXQ
      • 5230/000 - Employer Contribution - OXQ
        • 5230/001 - Director Post Retirement Benefit EPF - OXQ
        • 5230/005 - Director Welfare SOCSO - OXQ
        • 5230/010 - Staff Post Retirement Benefit EPF - OXQ
        • 5230/015 - Staff Welfare SOCSO - OXQ
      • 5240/005 - Advertising and Marketing Expenses - OXQ
      • 5240/010 - Audit Fees - OXQ
      • 5240/015 - Amortisation of Intangible Assets - OXQ
      • 5240/020 - Bank Acceptance Interest & Charges - OXQ
      • 5240/025 - Bad Debt Written Off - OXQ
      • 5240/030 - Bank Charges - OXQ
      • 5240/035 - Commission on Sales - OXQ
      • 5240/040 - Depreciation of Fixed Assets - OXQ
      • 5240/045 - Director Fee - OXQ
      • 5240/050 - Donation - OXQ
      • 5240/055 - Entertainment Expense - OXQ
      • 5240/060 - Electricity Expense - OXQ
      • 5240/065 - Filing Fee - OXQ
      • 5240/070 - Fixed Assets Written Off - OXQ
      • 5240/075 - Fixed/Term Loan Interest Expense - OXQ
      • 5240/080 - Hire Purchase Interest - OXQ
      • 5240/085 - License Fees - OXQ
      • 5240/090 - Loss on Fixed Asset Disposal - OXQ
      • 5240/095 - Loss on Foreign Exchange - OXQ
      • 5240/100 - Loss on Investment - OXQ
      • 5240/105 - Medical Fee - OXQ
      • 5240/110 - Miscellaneous Expenses - OXQ
      • 5240/115 - Office Rent - OXQ
      • 5240/120 - Other Professional and Consultation Fee - OXQ
      • 5240/125 - Postage & Courier - OXQ
      • 5240/130 - Printing & Stationery - OXQ
      • 5240/135 - Parking, Petrol & Toll - OXQ
      • 5240/140 - Round Off Adjusment - OXQ
      • 5240/145 - Secretarial Fee - OXQ
      • 5240/150 - Staff Welfare - OXQ
      • 5240/155 - Sundry Expenses - OXQ
      • 5240/160 - Sales Tax Expenses - OXQ
      • 5240/165 - Service Tax Expenses - OXQ
      • 5240/175 - Telephone Charges - OXQ
      • 5240/180 - Travelling Expense - OXQ
      • 5240/185 - Upkeep of Office - OXQ
      • 5240/190 - Water Expenses - OXQ
    • 5240/170 - Taxation - OXQ

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