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U.A.E - Chart of Accounts


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

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