Saudi Arabia - Chart of Accounts-2-3

• Income
  • Indirect Income
  • Direct Income
    • Sales
    • Service
• Equity
  • Retained Earnings Equity
  • Opening Balance Equity Equity
  • Dividends Paid Equity
  • Capital Stock Equity
• Source of Funds (Liabilities)
  • Current Liabilities
    • Duties and Taxes Tax
      • VAT Exempted Tax
      • VAT 5% Tax
      • Excise 100% Tax
      • VAT Zero Tax
      • Excise 50% Tax
    • Loans (Liabilities)
      • Unsecured Loans
      • Secured Loans
      • Bank Overdraft Account
    • Accounts Payable
      • Payroll Payable
      • Creditors Payable
    • Stock Liabilities
      • Stock Received But Not Billed Stock Received But Not Billed
• Application of Funds (Assets)
  • Temporary Accounts
    • Temporary Opening Temporary
  • Current Assets
    • Stock Assets Stock
      • Stock In Hand Stock
    • Bank Accounts Bank
    • Accounts Receivable
      • Debtors Receivable
    • Tax Assets
    • Securities and Deposits
      • Earnest Money
    • Loans and Advances (Assets)
    • Cash In Hand Cash
      • Cash Cash
  • Fixed Assets
    • Buildings Fixed Asset
    • Softwares Fixed Asset
    • Accumulated Depreciation Accumulated Depreciation
    • Electronic Equipments Fixed Asset
    • Capital Equipments Fixed Asset
    • Office Equipments Fixed Asset
    • Plants and Machineries Fixed Asset
    • Furnitures and Fixtures Fixed Asset
  • Investments
• Expenses
  • Indirect Expenses
    • Salary
    • Postal Expenses
    • Print and Stationery
    • Gain/Loss on Asset Disposal
    • Round Off Round Off
    • Sales Expenses
    • Freight and Forwarding Charges Chargeable
    • Entertainment Expenses
    • Administrative Expenses
    • Miscellaneous Expenses Chargeable
    • Telephone Expenses
    • Travel Expenses
    • Marketing Expenses Chargeable
    • Depreciation Depreciation
    • Commission on Sales
    • Office Rent
    • Utility Expenses
    • Legal Expenses
    • Write Off
    • Exchange Gain/Loss
    • Office Maintenance Expenses
  • Direct Expenses
    • Stock Expenses
      • Cost of Goods Sold Cost of Goods Sold
      • Expenses Included In Valuation Expenses Included In Valuation
      • Stock Adjustment Stock Adjustment

• Add Root Account