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Saudi Arabia - Chart of Accounts-2-2


  • Application of Funds (Assets) - L02
    • Current Assets - L02
      • Accounts Receivable - L02
        • Debtors - L02
      • Bank Accounts - L02
      • Cash In Hand - L02
        • Cash - L02
      • Loans and Advances (Assets) - L02
      • Securities and Deposits - L02
        • Earnest Money - L02
      • Stock Assets - L02
        • Stock In Hand - L02
      • Tax Assets - L02
    • Fixed Assets - L02
      • Accumulated Depreciation - L02
      • Buildings - L02
      • Capital Equipments - L02
      • Electronic Equipments - L02
      • Furnitures and Fixtures - L02
      • Office Equipments - L02
      • Plants and Machineries - L02
      • Softwares - L02
    • Investments - L02
    • Temporary Accounts - L02
      • Temporary Opening - L02
  • Equity - L02
    • Capital Stock - L02
    • Dividends Paid - L02
    • Opening Balance Equity - L02
    • Retained Earnings - L02
  • Expenses - L02
    • Direct Expenses - L02
      • Stock Expenses - L02
        • Cost of Goods Sold - L02
        • Expenses Included In Valuation - L02
        • Stock Adjustment - L02
    • Indirect Expenses - L02
      • Administrative Expenses - L02
      • Commission on Sales - L02
      • Depreciation - L02
      • Entertainment Expenses - L02
      • Exchange Gain/Loss - L02
      • Freight and Forwarding Charges - L02
      • Gain/Loss on Asset Disposal - L02
      • Legal Expenses - L02
      • Marketing Expenses - L02
      • Miscellaneous Expenses - L02
      • Office Maintenance Expenses - L02
      • Office Rent - L02
      • Postal Expenses - L02
      • Print and Stationery - L02
      • Round Off - L02
      • Salary - L02
      • Sales Expenses - L02
      • Telephone Expenses - L02
      • Travel Expenses - L02
      • Utility Expenses - L02
      • Write Off - L02
  • Income - L02
    • Direct Income - L02
      • Sales - L02
      • Service - L02
    • Indirect Income - L02
  • Source of Funds (Liabilities) - L02
    • Current Liabilities - L02
      • Accounts Payable - L02
        • Creditors - L02
        • Payroll Payable - L02
      • Duties and Taxes - L02
      • Loans (Liabilities) - L02
        • Bank Overdraft Account - L02
        • Secured Loans - L02
        • Unsecured Loans - L02
      • Stock Liabilities - L02
        • Stock Received But Not Billed - L02

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