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U.A.E - Chart of Accounts-1


  • Liabilities - n8R
    • Current Liabilities - n8R
      • Duties and Taxes - n8R
      • Unearned Income - n8R
      • Reservations & Credit Notes - n8R
        • Credit Notes - n8R
          • Credit Notes to Customers - n8R
          • Reservations - n8R
      • Accounts Payable - n8R
        • Payables - n8R
          • Trade Payable - n8R
          • Post Dated Cheques Paid - n8R
          • Advance Paybale to Suppliers - n8R
          • Staff Payable - n8R
          • Other Payable - n8R
          • Suppliers Price Protection - n8R
          • Consigned Payable - n8R
      • Stock Liabilities - n8R
        • Stock Received But Not Billed - n8R
      • Accruals & Provisions - n8R
        • Other Current Liabilities - n8R
          • Shipping & Handling - n8R
          • Deferred income - n8R
          • Accrued Dubai Customs - n8R
        • Accruals - n8R
          • Accrued Personnel Cost - n8R
            • Accrued - Salaries - n8R
            • Accrued - Commissions - n8R
            • Accrued-Staff Bonus - n8R
            • Accrued Salaries Increment - n8R
            • Accrued Other Personnel Cost - n8R
            • Accrued - Leave Salary - n8R
            • Accrued - Leave Tickets - n8R
        • Provisions - n8R
          • Tax Payables - n8R
            • Sales Tax Payable - n8R
            • Withholding Tax Payable - n8R
            • Income Tax Payable - n8R
        • Accrued Expenses - n8R
          • Accrued Other Expenses - n8R
            • Accrued - Telephone - n8R
            • Accrued - Office Rent - n8R
            • Accrued - Utilities - n8R
            • Accrued - Sponsorship - n8R
            • Accrued - Audit Fees - n8R
            • Accrued Others - n8R
        • Short Term Loan - n8R
    • Long Term Liabilities - n8R
      • Long Term Loans & Provisions - n8R
  • Closing And Temporary Accounts - n8R
    • Closing Accounts - n8R
      • Closing Account - n8R
  • Assets - n8R
    • Long Term Assets - n8R
      • Intercompany Accounts - n8R
      • Investments - n8R
        • Investments in Subsidiaries - n8R
      • Fixed Assets - n8R
        • Accumulated Depreciation - n8R
          • Acc. Depreciation of Motor Vehicles - n8R
          • Acc. Deprn.Computer Hardware & Software - n8R
          • Acc.Deprn.of Furniture & Office Equipment - n8R
          • Amortisation on Leasehold Improvement - n8R
        • Fixed Assets (Cost Price) - n8R
          • Leasehold Improvement - n8R
          • Furniture and Equipment - n8R
          • Motor Vehicules - n8R
          • Computer Hardware & Software - n8R
          • Work In Progrees - n8R
      • Intangible Assets - n8R
        • Registration of Trademarks - n8R
        • Computer Card Renewal - n8R
        • Dispoal of Outlets - n8R
    • Current Assets - n8R
      • Cash in Hand & Banks - n8R
        • Banks - n8R
          • Banks Call Deposit Accounts - n8R
          • Bank Margin On LC & LG - n8R
          • Banks Blocked Deposits - n8R
          • Banks Current Accounts - n8R
        • Cash in Transit - n8R
          • Credit Cards - n8R
            • Gateway Credit Cards - n8R
            • PayPal Account - n8R
            • Visa & Master Credit Cards - n8R
            • Manual Visa & Master Cards - n8R
        • Cash in Hand - n8R
          • Petty Cash - n8R
            • Petty Cash - Admininistration - n8R
            • Petty Cash - Others - n8R
          • Cash in Safe - n8R
            • Main Safe - Foreign Currency - n8R
            • Main Safe - n8R
      • Perliminary and Preoperating Expenses - n8R
        • Preoperating Expenses - n8R
      • Accounts Receivable - n8R
        • Trade Receivable - n8R
        • Trade in Opening Fees - n8R
        • Corporate Credit Cards - n8R
        • Post Dated Cheques Received - n8R
        • Staff Receivable - n8R
        • Other Receivable - n8R
          • Accured Income from Suppliers - n8R
          • Other Debtors - n8R
          • Accrued Rebates Due from Suppliers - n8R
      • Prepayments & Deposits - n8R
        • Prepayments - n8R
          • Prepaid Employees Housing - n8R
          • Prepaid Legal Fees - n8R
          • Prepaid Medical Insurance - n8R
          • Prepaid License Fees - n8R
          • Prepaid Sponsorship Fees - n8R
          • Other Prepayments - n8R
          • Prepaid Finance charge for Loans - n8R
          • Prepaid Bank Guarantee - n8R
          • Prepaid Site Hosting Fees - n8R
          • Prepaid Consultancy Fees - n8R
          • Prepaid Office Rent - n8R
          • Prepaid Other Insurance - n8R
          • Prepaid Schooling Fees - n8R
          • PrePaid Advertisement Expenses - n8R
          • Prepaid Maintenance - n8R
          • Prepaid Life Insurance - n8R
        • Deposits - n8R
          • Deposits - Customs - n8R
          • Deposit to Immigration (Visa) - n8R
          • Deposit Others - n8R
          • Deposit - Office Rent - n8R
        • Prepaid Taxes - n8R
          • Withholding Tax Receivables - n8R
          • Sales Taxes Receivables - n8R
      • Inventory - n8R
        • Consigned Stock - n8R
          • Handling Difference in Inventory - n8R
          • Items Delivered to Customs on temprary Base - n8R
        • Stock in Hand - n8R
          • All Warehouses - n8R
            • Stores - n8R
            • Work In Progress - n8R
            • Finished Goods - n8R
  • Revenue - n8R
    • Direct Revenue - n8R
      • Other Direct Revenue - n8R
        • Other Revenue - Operating - n8R
          • Space Rental Income - n8R
          • Advertising Income - n8R
          • Rebate from Suppliers - n8R
          • Early Setmt Margin from Suppliers - n8R
          • Service Income - n8R
          • Branding Income - n8R
          • Marketing Rebate from Suppliers - n8R
    • Indirect Revenue - n8R
      • Other Revenue - Non Operating - n8R
        • Interest Revenue - n8R
        • Interest from FD - n8R
        • Products Listing Fees from Suppliers - n8R
        • Trade Opening Fees from suppliers - n8R
      • Other Indirect Revenue - n8R
        • Management Consultancy Fees - n8R
        • Excess In Till - n8R
        • Other Income - n8R
        • Capital Gain - n8R
        • Gain On Difference Of Exchange - n8R
    • Sales - n8R
      • Sales from Other Regions - n8R
        • Sales from Other Region - n8R
      • Sales of same region - n8R
        • Management Consultancy Fees 1 - n8R
        • Sales Account - n8R
        • Sales of I/C - n8R
  • Expenses - n8R
    • MISC Charges - n8R
      • Other Charges - n8R
        • Tax / Zakat Expenses - n8R
          • Income Tax - n8R
          • Zakat - n8R
        • Royalty Fees - n8R
          • Royalty to Parent Co. - n8R
        • Previous Year Adjustments - n8R
          • Previous Year Adjustments Account - n8R
        • Other Non Operating Exp - n8R
          • Other Non Operating Expenses - n8R
        • Captial Loss - n8R
          • Disposal of Business Branch - n8R
          • Loss on Difference on Exchange - n8R
          • Loss On Fixed Assets Disposal - n8R
    • Store Operating Expenses - n8R
      • Selling, General & Admin Expenses - n8R
        • Provision & Write Off - n8R
          • Others - Provision & Write off - n8R
          • Write Off Receivables & Payables - n8R
          • Cash Shortage - n8R
          • Write Off Inventory - n8R
          • Amortisation of Preoperating Expenses - n8R
        • Personnel Cost - n8R
          • Housing Allowance - n8R
          • Basic Salary - n8R
          • Medical Insurance - n8R
          • End Of Service Indemnity - n8R
          • Personnel Cost Others - n8R
          • Uniform - n8R
          • Transportation Allowance - n8R
          • Leave Ticket - n8R
          • Staff School Allowances - n8R
          • Leave Salary - n8R
          • Sales Commission - n8R
          • Life Insurance - n8R
          • Visa Expenses - n8R
        • Rent Expenses - n8R
          • Office Rent - n8R
          • Warehouse Rent - n8R
        • Utilities - n8R
          • Other Utility Cahrges - n8R
          • Water & Electricity - n8R
        • Communications - n8R
          • Courrier - n8R
          • Telephone - n8R
          • Others - Communication - n8R
          • Web Site Hosting Fees - n8R
        • Professional & Legal Fees - n8R
          • Legal fees - n8R
          • Audit Fees - n8R
          • Trade License Fees - n8R
          • Others - Professional Fees - n8R
          • Sponsorship Fees - n8R
        • Travel Expenses - n8R
          • Air tickets - n8R
          • Hotel - n8R
          • Per Diem - n8R
          • Meals - n8R
          • Others - n8R
        • Office & Various Expenses - n8R
          • Training - n8R
          • Stationary From Suppliers - n8R
          • Others - Office Various Expenses - n8R
          • Kitchen and Buffet Expenses - n8R
          • Subscriptions - n8R
          • Vehicle Expenses - n8R
          • Security & Guard - n8R
          • Cleaning - n8R
          • Maintenance - n8R
          • Stationary Out Of Stock - n8R
          • Convoyance Expenses - n8R
          • Insurance - n8R
          • Gifts & Donations - n8R
        • Advertising Expenses - n8R
          • Other - Advertising Expenses - n8R
        • Bank & Finance Charges - n8R
          • Other Bank Charges - n8R
    • Direct Expenses - n8R
      • Financial Charges - n8R
        • Bank Finance & Loan Charges - n8R
        • PayPal Charges - n8R
        • Amex Credit Cards Charges - n8R
        • Air Miles Card Charges - n8R
        • Credit Card Charges - n8R
        • Credit Card Swipe Charges - n8R
    • Commercial Expenses - n8R
      • Consultancy Fees - n8R
      • Provision for Doubtful Debts - n8R
    • Depreciation - n8R
      • Depreciation & Amortization - n8R
        • Amortization on Leasehold Improvement - n8R
        • Depreciation Of Motor Vehicles - n8R
        • Depreciation Of Computer Hard & Soft - n8R
        • Depreciation Of Furniture & Office Equipment - n8R
    • Cost of Sale - n8R
      • Cost Of Goods Sold - n8R
        • Cost of Goods Sold in Trading - n8R
        • Cost Of Goods Sold I/C Sales - n8R
      • Expenses Included In Valuation - n8R
    • Share Resources - n8R
      • Share Resource Expenses Account - n8R
  • Share Holder Equity - n8R
    • Retained Earnings - n8R
      • Current Year Results - n8R
      • Dividends Paid - n8R
      • Previous Years Results - n8R
    • Capital - n8R
      • Share Capital - n8R
      • Shareholders Current A/c - n8R
      • Contributed Capital - n8R
      • Sub Ordinated Loan - n8R
      • Treasury Stocks - n8R

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