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Saudi Arabia - Chart of Accounts-3


  • Assets - y3n
    • Long Term Assets - y3n
      • Intercompany Accounts - y3n
      • Investments - y3n
        • Investments in Subsidiaries - y3n
      • Fixed Assets - y3n
        • Accumulated Depreciation - y3n
          • Accumulated Depreciation of Motor Vehicles - y3n
          • Accumulated Depreciation Computer Hardware & Software - y3n
          • Accumulated Depreciation Furniture & Office Equipment - y3n
          • Amortisation on Leasehold Improvement - y3n
        • Fixed Assets ( Cost Price ) - y3n
          • Leasehold Improvement - y3n
          • Furniture & Equipment - y3n
          • Motor Vehicles - y3n
          • Computer Hardwear & Softwear - y3n
          • Work in Progress - y3n
      • Intangible Assets - y3n
        • Registration of Trademarks - y3n
        • Computer Card Renewal - y3n
        • Disposal of Outlets - y3n
    • Current Assets - y3n
      • Cash In Hand & Banks - y3n
        • Banks - y3n
          • Banks call Deposit Accounts - y3n
          • Banks Margin On LC & LG - y3n
          • Banks Blocked Deposits - y3n
          • Banks Current Accounts - y3n
        • Cash In Transit - y3n
          • Credit Cards - y3n
          • Gateway Credit Cards - y3n
          • PayPal Account - y3n
          • Visa & Master Credit Cards - y3n
          • Manual Visa & Master Cards - y3n
        • Cash In Hand - y3n
          • Petty Cash - y3n
            • Petty Cash - Admin - y3n
            • Petty Cash - Others - y3n
          • Cash in Safe - y3n
            • Main Safe - Foreign Currency - y3n
            • Main Safe - y3n
      • Preliminary & Preoperative Expenses - y3n
        • Preoperative Expenses - y3n
      • Accounts Receivable - y3n
        • Trade Receivable - y3n
        • Trade in Opening Fees - y3n
        • Corporate Credit Cards - y3n
        • Post dated Cheques Received - y3n
        • Staff Receivable - y3n
        • Other Receivable - y3n
          • Accrued Income from Suppliers - y3n
          • Other Debtors - y3n
          • Accrued Rebates Due From Suppliers - y3n
      • Prepayments & Deposits - y3n
        • Prepayments - y3n
          • Prepaid Employees Housing - y3n
          • Prepaid Legal Fees - y3n
          • Prepaid Medical Insurance - y3n
          • Prepaid License Fees - y3n
          • Prepaid Sponsorship Fees - y3n
          • Other Prepayments - y3n
          • Prepaid Finance Charge for Loans - y3n
          • Prepaid Bank Guarantee - y3n
          • Prepaid site Hosting Fees - y3n
          • Prepaid Consultancy Fees - y3n
          • Prepaid Office Rent - y3n
          • Prepaid Other Insurance - y3n
          • Prepaid Schooling Fees - y3n
          • Prepaid Advertisement Expenses - y3n
          • Prepaid Maintenance - y3n
          • Prepaid Life Insurance - y3n
        • Deposits - y3n
          • Deposits - Customs - y3n
          • Deposits to Immigration (Visa) - y3n
          • Deposit Others - y3n
          • Deposit - Office Rent - y3n
        • VAT Inputs Receivable - y3n
          • VAT Inputs Receivable - Standard Rate - y3n
          • VAT Inputs Receivable - Zero Rate - y3n
          • VAT Inputs Receivable - exempted Rate - y3n
          • VAT Inputs Receivable - In GCC - y3n
          • VAT Inputs Receivable - Out GCC - y3n
      • Inventory - y3n
        • Consigned Stock - y3n
          • Handling Difference in Inventory - y3n
          • Items Delivered to Customs on Temporary Base - y3n
        • Stock in Hand - y3n
  • Liabilities - y3n
    • Current Liabilities - y3n
      • Duties and Taxes - y3n
      • Unearned Income - y3n
      • Reservations & Credit Note - y3n
        • Credit Notes - y3n
          • Credit Notes to Customers - y3n
          • Reservations - y3n
      • Accounts Payable - y3n
        • Payables - y3n
          • Trade Payable - y3n
          • Post dated Cheques Paid - y3n
          • Advance Payable to Suppliers - y3n
          • Staff Payable - y3n
          • Other Payable - y3n
          • Suppliers Price Protection - y3n
          • Consigned Payable - y3n
      • Stock Liabilities - y3n
        • Stock Received But Not Billed - y3n
      • Accruals & Provisions - y3n
        • Other Current Liabilities - y3n
          • Shipping & Handling - y3n
          • Deferred Income - y3n
          • Accrued KSA Customs - y3n
        • Accruals - y3n
          • Accrued Personnel Cost - y3n
            • Accrued Salaries - y3n
            • Accrued Commissions - y3n
            • Accrued Staff Bonus - y3n
            • Accrued Salaries Increment - y3n
            • Accrued Other Personnel Cost - y3n
            • Accrued Leave Salary - y3n
            • Accrued Leave Tickets - y3n
        • Provisions - y3n
          • Zakat and Tax Payables - y3n
            • VAT output Payable - Standard Rate - y3n
            • VAT output Payable - Zero Rate - y3n
            • VAT output Payable - exempted Rate - y3n
            • VAT output Payable - In GCC - y3n
            • VAT output Payable - Out GCC - y3n
            • Withholding Tax Payable - y3n
            • Income Tax Payable - y3n
            • Zakat Payable - y3n
        • Accrued Expenses - y3n
          • Accrued Other Expenses - y3n
            • Accrued - Telephone - y3n
            • Accrued - Office Rent - y3n
            • Accrued - Utilities - y3n
            • Accrued - Sponsorship - y3n
            • Accrued - Audit Fees - y3n
            • Accrued Others - y3n
        • Short Term Loan - y3n
    • Long Term Liabilities - y3n
      • Long Term Loans & Provisions - y3n
    • Share Holder Equity - y3n
      • Retained Earnings - y3n
        • Current Year Result - y3n
        • Dividends Paid - y3n
        • Previous Years Results - y3n
      • Capital - y3n
        • Share Capital - y3n
        • Shareholders Current A/C - y3n
        • Contributed Capital - y3n
        • Sub Ordinate Loan - y3n
        • Treasury Stocks - y3n
  • Revenue - y3n
    • Direct Revenue - y3n
      • Other Direct Revenue - y3n
        • Other Revenue - Operating - y3n
          • Space Rental Income - y3n
          • Advertising Income - y3n
          • Rebate From Suppliers - y3n
          • Early Settlement Margin From Suppliers - y3n
          • Service Income - y3n
          • Branding Income - y3n
          • Marketing Rebate from Supplier - y3n
    • Indirect Revenue - y3n
      • Other Revenue - Non Operating - y3n
        • Interest Revenue - y3n
        • Interest From FD - y3n
        • Products Listing Fees from Suppliers - y3n
        • Trade Opening Fees from Suppliers - y3n
      • Other Indirect Revenue - y3n
        • Management Consultancy Fees - y3n
        • Excess In Till - y3n
        • Other Income - y3n
        • Capital Gain - y3n
        • Gain on Difference of Exchange - y3n
    • Sales - y3n
      • Sales from Other Regions - y3n
        • Sales from Other Region - y3n
      • Sales from same Region - y3n
        • Management Consultancy Fees 1 - y3n
        • Sales Account - y3n
        • Sales of I/C - y3n
  • Expenses - y3n
    • MISC Charges - y3n
      • Other Charges - y3n
        • Tax / Zakat Expenses - y3n
          • Income Tax - y3n
          • Zakat - y3n
          • VAT Expense - y3n
        • Royalty Fees - y3n
          • Royalty to Parent Co. - y3n
        • Previous Year Adjustments - y3n
          • Previous Year Adjustments Account - y3n
        • Other Non Operating Exp. - y3n
          • Other Non Operating Expenses - y3n
        • Capital Loss - y3n
          • Disposal of Business Branch - y3n
          • Loss on Difference on Exchange - y3n
          • Loss on Fixed Assets Disposal - y3n
    • Store Operating Expenses - y3n
      • Selling , General & Admin Expenses - y3n
        • Provision & Write Off - y3n
          • Others - Provision & Write off - y3n
          • Write Off Receivables & Payables - y3n
          • Cash Shortage - y3n
          • Write Off Inventory - y3n
          • Amortization of Preoperative Expenses - y3n
        • Personnel Cost - y3n
          • Housing Allowance - y3n
          • Basic Salary - y3n
          • Medical Insurance - y3n
          • End of service Indemnity - y3n
          • Personnel Cost Others - y3n
          • Uniform - y3n
          • Transportation Allowance - y3n
          • Leave Ticket - y3n
          • Staff School Allowance - y3n
          • Leave Salary - y3n
          • Sales Commission - y3n
          • Life Insurance - y3n
          • Visa Expenses - y3n
        • Rent Expenses - y3n
          • Office Rent - y3n
          • Warehouse Rent - y3n
        • Utilities - y3n
          • Other Utility Charges - y3n
          • Water & Electricity - y3n
        • Communications - y3n
          • Currier - y3n
          • Telephone - y3n
          • Others - Communications - y3n
          • Web Site Hosting Fees - y3n
        • Professional & Legal Fees - y3n
          • Legal Fees - y3n
          • Audit Fees - y3n
          • Trade License Fees - y3n
          • Others - Professional Fees - y3n
          • Sponsorship Fees - y3n
        • Travel Expenses - y3n
          • Air Tickets - y3n
          • Hotel - y3n
          • Per Diem - y3n
          • Meals - y3n
          • Others - y3n
        • Office & Various Expenses - y3n
          • Training - y3n
          • Stationary from Suppliers - y3n
          • Others - Office Various Expenses - y3n
          • Kitchen & Buffet Expenses - y3n
          • Subscriptions - y3n
          • Vehicle Expenses - y3n
          • Security & Guard - y3n
          • Cleaning - y3n
          • Maintenance - y3n
          • Stationary Out of Stock - y3n
          • Conveyance Expenses - y3n
          • Insurance - y3n
          • Gifts & Donations - y3n
        • Advertising Expenses - y3n
          • Other - Advertising Expenses - y3n
        • Bank & Finance Charges - y3n
          • Other Bank Charges - y3n
    • Direct Expenses - y3n
      • Financial Charges - y3n
        • Bank Finance & Loan Charges - y3n
        • PayPal Charges - y3n
        • Amex Credit Cards Charges - y3n
        • Air Miles Card Charges - y3n
        • Credit Card Charges - y3n
        • Credit Card Swipe Charges - y3n
    • Commercial Expenses - y3n
      • Consultancy Fees - y3n
      • Provision Of Doubtful Debts - y3n
    • Depreciation - y3n
      • Depreciation & Amortization - y3n
      • Amortization on Leasehold Improvement - y3n
      • Depreciation of Computer Hard & Soft - y3n
      • Depreciation of Furniture & Office Equipment - y3n
    • Cost of Sale - y3n
      • Cost of Goods Sold - y3n
        • Cost of Goods Sold I/C Sales - y3n
        • Expenses Included in Valuation - y3n
    • Share Resources - y3n
      • Share Resource Expenses Account - y3n
  • Closing & Temporary Accounts - y3n
    • Closing Accounts - y3n
      • Closing Account - y3n

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