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Singapore - Chart of Accounts


  • Assets - sg2
    • Current assets - sg2
      • Accounts Receivable - sg2
        • Credit Cards - sg2
          • AMEX Receivable - sg2
          • CUP Receivale - sg2
          • MC Receivable - sg2
          • NETS Receivable - sg2
          • VISA Receivable - sg2
        • Debtors - sg2
      • Bank Accounts - sg2
        • Paypal Account - sg2
      • Cash in Hand - sg2
        • Cash in Transit - sg2
        • Petty Cash - sg2
      • Loans and Advances-Assets - sg2
        • Prepayments - sg2
      • Securities and Deposits - sg2
        • Bank Deposits - sg2
        • Bank Guarantees - sg2
        • Rental Deposits - sg2
      • Stock Assets - sg2
        • Finished Goods - sg2
        • Stores - sg2
        • Work In Progress - sg2
      • Tax Assets - sg2
        • GST-Input - sg2
    • Non-current assets - sg2
      • Fixed Assets - sg2
        • Accumulated Depreciation - sg2
          • AccDep-Equipment-ICT - sg2
          • AccDep-Equipment-Office - sg2
          • AccDep-Furniture and Fixtures - sg2
          • AccDep-Motor Vehicle - sg2
          • AccDep-Plant and Machinery - sg2
        • Equipment-ICT - sg2
        • Equipment-Office - sg2
        • Furniture and Fixtures - sg2
        • Motor Vehicle - sg2
        • Plant and Machinery - sg2
      • Non-Fixed Assets - sg2
        • Goodwill - sg2
        • Investments - sg2
          • Investments-Associated Company - sg2
          • Investments-Subsidiary - sg2
      • Shares - sg2
        • Shares-Quoted - sg2
        • Shares-Unquoted - sg2
    • Temporary Accunts - sg2
      • Temporary Opening - sg2
  • Equity - sg2
    • Current Year Earnings - sg2
    • Proposed Dividends - sg2
    • Retained Earnings - sg2
    • Share Capital - sg2
  • Expenses - sg2
    • Expenses-Administrative - sg2
      • Audit Fees - sg2
      • Bank charges and interest - sg2
      • Currency Exchange Differences - sg2
      • Insurance - sg2
      • Interest on Loan - sg2
      • Legal and Professional Fees - sg2
      • Loss on Disposal of FA - sg2
      • Postal and Courier Charges - sg2
      • Printing and Stationery - sg2
      • Secretarial Fees - sg2
      • Tax Agent Fees - sg2
    • Expenses-Direct - sg2
      • Cost of Goods Sold - sg2
      • Cost of Sales - sg2
      • Expenses Included in Valuation - sg2
      • Stock Adjustment - sg2
    • Expenses-Marketing - sg2
      • Advertising and Promotion - sg2
      • Graphic Design Fees - sg2
      • Internet Marketing - sg2
    • Expenses-Operating - sg2
      • Cleaning Costs - sg2
      • Commission Charges - sg2
        • Comm-Credit Card - sg2
        • Comm-NETS - sg2
        • Comm-Paypal - sg2
      • Communication Costs - sg2
        • Internet Connection - sg2
        • Telephone Costs - sg2
      • Entertainment Expenses - sg2
      • General Expenses - sg2
      • Licence Fees - sg2
      • Rental Costs - sg2
        • Rental-Equipment - sg2
        • Rental-Premises - sg2
        • Rental-Storage - sg2
      • Repairs and Maintenance - sg2
        • R&M-Building - sg2
        • R&M-Fixtures & Furniture - sg2
        • R&M-ICT - sg2
        • R&M-Office - sg2
        • R&M-Plant & Machinery - sg2
      • Service Fees - sg2
      • Subscription Fees - sg2
        • Publication Subscriptions - sg2
        • TV Subscriptions - sg2
      • Travel Expenses - sg2
      • Utilities - sg2
        • Utility-Electricity - sg2
        • Utility-Gas - sg2
        • Utility-Refuse Removal - sg2
        • Utility-Water - sg2
    • Expenses-Other - sg2
      • Bad Debts Written Off - sg2
      • Depreciation - sg2
        • Dep-Fixtures & Furniture - sg2
        • Dep-ICT Equipment - sg2
        • Dep-Motor Vehicle - sg2
        • Dep-Office Equipment - sg2
        • Dep-Plant & Machinery - sg2
        • Dep-Renovation - sg2
      • Donations - sg2
      • Round Off - sg2
      • Tax Expenses - sg2
        • Tax Expenses 1 - sg2
    • Expenses-Staff - sg2
      • Bonuses - sg2
        • Bonus-Executive - sg2
        • Bonus-Non Executive - sg2
        • Bonus-Performance - sg2
      • CPF - sg2
      • Directors Fees - sg2
      • FWL - sg2
      • Incentives - sg2
      • Medical Expenses - sg2
      • Salaries - sg2
        • Casual Labour - sg2
        • Salary-Executive - sg2
        • Salary-Non Executive-Full Time - sg2
        • Salary-Non Executive-Part Time - sg2
      • SDF - sg2
      • Security Expenses - sg2
      • Staff Advertising - sg2
      • Staff Commission Paid - sg2
      • Staff Meals - sg2
      • Staff Training - sg2
      • Staff Transport - sg2
      • Staff Welfare - sg2
  • Income - sg2
    • Direct Income - sg2
      • Management Income - sg2
      • Sales Income - sg2
    • Indirect Income - sg2
      • Government Grants - sg2
      • Interest Income - sg2
        • Current Account Interest Earned - sg2
        • Fixed Deposit Interest Earned - sg2
      • Other Income - sg2
      • Service Charges - sg2
  • Liabilities - sg2
    • Capital Account - sg2
      • Reserves and Surplus - sg2
      • Shareholder Funds - sg2
    • Current liabilities - sg2
      • Accounts Payable - sg2
        • Creditors - sg2
      • Duties and Taxes - sg2
        • Deferred Tax Liabilities-Current - sg2
        • GST-Output - sg2
        • Income Tax Payable - sg2
      • Loans-Current - sg2
        • Amount Owing to Directors - sg2
        • Bank Overdaft Account - sg2
        • Secured Loans - sg2
        • Unsecured Loans - sg2
      • Provision and Accruals - sg2
        • Accruals - sg2
          • Accr-CPF - sg2
          • Accr-Sundry - sg2
          • Accr-Withholding Tax - sg2
        • Provisions - sg2
          • Prov-Audit Fee - sg2
          • Prov-Bonus - sg2
            • Prov-Bonus-Executive - sg2
            • Prov-Bonus-Non Executive - sg2
          • Prov-Others - sg2
          • Prov-Tax Fee - sg2
      • Sponsorship Funds - sg2
      • Stock Liabilities - sg2
        • Stock Received But Not Billed - sg2
    • Non-current liabilities - sg2
      • Deferred Tax Liabilities - sg2
      • Loans-Non Current - sg2

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