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Saudi Arabia - Chart of Accounts-2-4


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

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