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Saudi Arabia - Chart of Accounts-3


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

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