Please login to fork and edit this chart

Singapore - Chart of Accounts-3


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

No comments yet. Start a new discussion.

Add Comment