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U.A.E - Chart of Accounts


  • Assets - ae1
    • Current Assets - ae1
      • Accounts Receivable - ae1
        • Corporate Credit Cards - ae1
        • Other Receivable - ae1
          • Accrued Rebates Due from Suppliers - ae1
          • Accured Income from Suppliers - ae1
          • Other Debtors - ae1
        • Post Dated Cheques Received - ae1
        • Staff Receivable - ae1
        • Trade in Opening Fees - ae1
        • Trade Receivable - ae1
      • Cash in Hand & Banks - ae1
        • Banks - ae1
          • Bank Margin On LC & LG - ae1
          • Banks Blocked Deposits - ae1
          • Banks Call Deposit Accounts - ae1
          • Banks Current Accounts - ae1
        • Cash in Hand - ae1
          • Cash in Safe - ae1
            • Main Safe - ae1
            • Main Safe - Foreign Currency - ae1
          • Petty Cash - ae1
            • Petty Cash - Admininistration - ae1
            • Petty Cash - Others - ae1
        • Cash in Transit - ae1
          • Credit Cards - ae1
            • Gateway Credit Cards - ae1
            • Manual Visa & Master Cards - ae1
            • PayPal Account - ae1
            • Visa & Master Credit Cards - ae1
      • Inventory - ae1
        • Consigned Stock - ae1
          • Handling Difference in Inventory - ae1
          • Items Delivered to Customs on temprary Base - ae1
        • Stock in Hand - ae1
          • Finished Goods - ae1
          • Stores - ae1
          • Work In Progress - ae1
      • Perliminary and Preoperating Expenses - ae1
        • Preoperating Expenses - ae1
      • Prepayments & Deposits - ae1
        • Deposits - ae1
          • Deposit - Office Rent - ae1
          • Deposit Others - ae1
          • Deposit to Immigration (Visa) - ae1
          • Deposits - Customs - ae1
        • Prepaid Taxes - ae1
          • Sales Taxes Receivables - ae1
          • Withholding Tax Receivables - ae1
        • Prepayments - ae1
          • Other Prepayments - ae1
          • PrePaid Advertisement Expenses - ae1
          • Prepaid Bank Guarantee - ae1
          • Prepaid Consultancy Fees - ae1
          • Prepaid Employees Housing - ae1
          • Prepaid Finance charge for Loans - ae1
          • Prepaid Legal Fees - ae1
          • Prepaid License Fees - ae1
          • Prepaid Life Insurance - ae1
          • Prepaid Maintenance - ae1
          • Prepaid Medical Insurance - ae1
          • Prepaid Office Rent - ae1
          • Prepaid Other Insurance - ae1
          • Prepaid Schooling Fees - ae1
          • Prepaid Site Hosting Fees - ae1
          • Prepaid Sponsorship Fees - ae1
    • Long Term Assets - ae1
      • Fixed Assets - ae1
        • Accumulated Depreciation - ae1
          • Acc. Depreciation of Motor Vehicles - ae1
          • Acc. Deprn.Computer Hardware & Software - ae1
          • Acc.Deprn.of Furniture & Office Equipment - ae1
          • Amortisation on Leasehold Improvement - ae1
        • Fixed Assets (Cost Price) - ae1
          • Computer Hardware & Software - ae1
          • Furniture and Equipment - ae1
          • Leasehold Improvement - ae1
          • Motor Vehicules - ae1
          • Work In Progrees - ae1
      • Intangible Assets - ae1
        • Computer Card Renewal - ae1
        • Dispoal of Outlets - ae1
        • Registration of Trademarks - ae1
      • Intercompany Accounts - ae1
      • Investments - ae1
        • Investments in Subsidiaries - ae1
  • Closing And Temporary Accounts - ae1
    • Closing Accounts - ae1
      • Closing Account - ae1
  • Expenses - ae1
    • Commercial Expenses - ae1
      • Consultancy Fees - ae1
      • Provision for Doubtful Debts - ae1
    • Cost of Sale - ae1
      • Cost Of Goods Sold - ae1
        • Cost Of Goods Sold I/C Sales - ae1
        • Cost of Goods Sold in Trading - ae1
      • Expenses Included In Valuation - ae1
    • Depreciation - ae1
      • Depreciation & Amortization - ae1
        • Amortization on Leasehold Improvement - ae1
        • Depreciation Of Computer Hard & Soft - ae1
        • Depreciation Of Furniture & Office Equipment - ae1
        • Depreciation Of Motor Vehicles - ae1
    • Direct Expenses - ae1
      • Financial Charges - ae1
        • Air Miles Card Charges - ae1
        • Amex Credit Cards Charges - ae1
        • Bank Finance & Loan Charges - ae1
        • Credit Card Charges - ae1
        • Credit Card Swipe Charges - ae1
        • PayPal Charges - ae1
    • MISC Charges - ae1
      • Other Charges - ae1
        • Captial Loss - ae1
          • Disposal of Business Branch - ae1
          • Loss on Difference on Exchange - ae1
          • Loss On Fixed Assets Disposal - ae1
        • Other Non Operating Exp - ae1
          • Other Non Operating Expenses - ae1
        • Previous Year Adjustments - ae1
          • Previous Year Adjustments Account - ae1
        • Royalty Fees - ae1
          • Royalty to Parent Co. - ae1
        • Tax / Zakat Expenses - ae1
          • Income Tax - ae1
          • Zakat - ae1
    • Share Resources - ae1
      • Share Resource Expenses Account - ae1
    • Store Operating Expenses - ae1
      • Selling, General & Admin Expenses - ae1
        • Advertising Expenses - ae1
          • Other - Advertising Expenses - ae1
        • Bank & Finance Charges - ae1
          • Other Bank Charges - ae1
        • Communications - ae1
          • Courrier - ae1
          • Others - Communication - ae1
          • Telephone - ae1
          • Web Site Hosting Fees - ae1
        • Office & Various Expenses - ae1
          • Cleaning - ae1
          • Convoyance Expenses - ae1
          • Gifts & Donations - ae1
          • Insurance - ae1
          • Kitchen and Buffet Expenses - ae1
          • Maintenance - ae1
          • Others - Office Various Expenses - ae1
          • Security & Guard - ae1
          • Stationary From Suppliers - ae1
          • Stationary Out Of Stock - ae1
          • Subscriptions - ae1
          • Training - ae1
          • Vehicle Expenses - ae1
        • Personnel Cost - ae1
          • Basic Salary - ae1
          • End Of Service Indemnity - ae1
          • Housing Allowance - ae1
          • Leave Salary - ae1
          • Leave Ticket - ae1
          • Life Insurance - ae1
          • Medical Insurance - ae1
          • Personnel Cost Others - ae1
          • Sales Commission - ae1
          • Staff School Allowances - ae1
          • Transportation Allowance - ae1
          • Uniform - ae1
          • Visa Expenses - ae1
        • Professional & Legal Fees - ae1
          • Audit Fees - ae1
          • Legal fees - ae1
          • Others - Professional Fees - ae1
          • Sponsorship Fees - ae1
          • Trade License Fees - ae1
        • Provision & Write Off - ae1
          • Amortisation of Preoperating Expenses - ae1
          • Cash Shortage - ae1
          • Others - Provision & Write off - ae1
          • Write Off Inventory - ae1
          • Write Off Receivables & Payables - ae1
        • Rent Expenses - ae1
          • Office Rent - ae1
          • Warehouse Rent - ae1
        • Travel Expenses - ae1
          • Air tickets - ae1
          • Hotel - ae1
          • Meals - ae1
          • Others - ae1
          • Per Diem - ae1
        • Utilities - ae1
          • Other Utility Cahrges - ae1
          • Water & Electricity - ae1
  • Liabilities - ae1
    • Current Liabilities - ae1
      • Accounts Payable - ae1
        • Payables - ae1
          • Advance Paybale to Suppliers - ae1
          • Consigned Payable - ae1
          • Other Payable - ae1
          • Post Dated Cheques Paid - ae1
          • Staff Payable - ae1
          • Suppliers Price Protection - ae1
          • Trade Payable - ae1
      • Accruals & Provisions - ae1
        • Accruals - ae1
          • Accrued Personnel Cost - ae1
            • Accrued - Commissions - ae1
            • Accrued - Leave Salary - ae1
            • Accrued - Leave Tickets - ae1
            • Accrued - Salaries - ae1
            • Accrued Other Personnel Cost - ae1
            • Accrued Salaries Increment - ae1
            • Accrued-Staff Bonus - ae1
        • Accrued Expenses - ae1
          • Accrued Other Expenses - ae1
            • Accrued - Audit Fees - ae1
            • Accrued - Office Rent - ae1
            • Accrued - Sponsorship - ae1
            • Accrued - Telephone - ae1
            • Accrued - Utilities - ae1
            • Accrued Others - ae1
        • Other Current Liabilities - ae1
          • Accrued Dubai Customs - ae1
          • Deferred income - ae1
          • Shipping & Handling - ae1
        • Provisions - ae1
          • Tax Payables - ae1
            • Income Tax Payable - ae1
            • Sales Tax Payable - ae1
            • Withholding Tax Payable - ae1
        • Short Term Loan - ae1
      • Duties and Taxes - ae1
      • Reservations & Credit Notes - ae1
        • Credit Notes - ae1
          • Credit Notes to Customers - ae1
          • Reservations - ae1
      • Stock Liabilities - ae1
        • Stock Received But Not Billed - ae1
      • Unearned Income - ae1
    • Long Term Liabilities - ae1
      • Long Term Loans & Provisions - ae1
  • Revenue - ae1
    • Direct Revenue - ae1
      • Other Direct Revenue - ae1
        • Other Revenue - Operating - ae1
          • Advertising Income - ae1
          • Branding Income - ae1
          • Early Setmt Margin from Suppliers - ae1
          • Marketing Rebate from Suppliers - ae1
          • Rebate from Suppliers - ae1
          • Service Income - ae1
          • Space Rental Income - ae1
    • Indirect Revenue - ae1
      • Other Indirect Revenue - ae1
        • Capital Gain - ae1
        • Excess In Till - ae1
        • Gain On Difference Of Exchange - ae1
        • Management Consultancy Fees - ae1
        • Other Income - ae1
      • Other Revenue - Non Operating - ae1
        • Interest from FD - ae1
        • Interest Revenue - ae1
        • Products Listing Fees from Suppliers - ae1
        • Trade Opening Fees from suppliers - ae1
    • Sales - ae1
      • Sales from Other Regions - ae1
        • Sales from Other Region - ae1
      • Sales of same region - ae1
        • Management Consultancy Fees 1 - ae1
        • Sales Account - ae1
        • Sales of I/C - ae1
  • Share Holder Equity - ae1
    • Capital - ae1
      • Contributed Capital - ae1
      • Share Capital - ae1
      • Shareholders Current A/c - ae1
      • Sub Ordinated Loan - ae1
      • Treasury Stocks - ae1
    • Retained Earnings - ae1
      • Current Year Results - ae1
      • Dividends Paid - ae1
      • Previous Years Results - ae1
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