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U.A.E - Chart of Accounts-9


  • Assets - aE5
    • Current Assets - aE5
      • Accounts Receivable - aE5
        • Corporate Credit Cards - aE5
        • Other Receivable - aE5
          • Accrued Rebates Due from Suppliers - aE5
          • Accured Income from Suppliers - aE5
          • Other Debtors - aE5
        • Post Dated Cheques Received - aE5
        • Staff Receivable - aE5
        • Trade in Opening Fees - aE5
        • Trade Receivable - aE5
      • Cash in Hand & Banks - aE5
        • Banks - aE5
          • Bank Margin On LC & LG - aE5
          • Banks Blocked Deposits - aE5
          • Banks Call Deposit Accounts - aE5
          • Banks Current Accounts - aE5
        • Cash in Hand - aE5
          • Cash in Safe - aE5
            • Main Safe - aE5
            • Main Safe - Foreign Currency - aE5
          • Petty Cash - aE5
            • Petty Cash - Admininistration - aE5
            • Petty Cash - Others - aE5
        • Cash in Transit - aE5
          • Credit Cards - aE5
            • Gateway Credit Cards - aE5
            • Manual Visa & Master Cards - aE5
            • PayPal Account - aE5
            • Visa & Master Credit Cards - aE5
      • Inventory - aE5
        • Consigned Stock - aE5
          • Handling Difference in Inventory - aE5
          • Items Delivered to Customs on temprary Base - aE5
        • Stock in Hand - aE5
          • All Warehouses - aE5
            • Finished Goods - aE5
            • Stores - aE5
            • Work In Progress - aE5
      • Perliminary and Preoperating Expenses - aE5
        • Preoperating Expenses - aE5
      • Prepayments & Deposits - aE5
        • Deposits - aE5
          • Deposit - Office Rent - aE5
          • Deposit Others - aE5
          • Deposit to Immigration (Visa) - aE5
          • Deposits - Customs - aE5
        • Prepaid Taxes - aE5
          • Sales Taxes Receivables - aE5
          • Withholding Tax Receivables - aE5
        • Prepayments - aE5
          • Other Prepayments - aE5
          • PrePaid Advertisement Expenses - aE5
          • Prepaid Bank Guarantee - aE5
          • Prepaid Consultancy Fees - aE5
          • Prepaid Employees Housing - aE5
          • Prepaid Finance charge for Loans - aE5
          • Prepaid Legal Fees - aE5
          • Prepaid License Fees - aE5
          • Prepaid Life Insurance - aE5
          • Prepaid Maintenance - aE5
          • Prepaid Medical Insurance - aE5
          • Prepaid Office Rent - aE5
          • Prepaid Other Insurance - aE5
          • Prepaid Schooling Fees - aE5
          • Prepaid Site Hosting Fees - aE5
          • Prepaid Sponsorship Fees - aE5
    • Long Term Assets - aE5
      • Fixed Assets - aE5
        • Accumulated Depreciation - aE5
          • Acc. Depreciation of Motor Vehicles - aE5
          • Acc. Deprn.Computer Hardware & Software - aE5
          • Acc.Deprn.of Furniture & Office Equipment - aE5
          • Amortisation on Leasehold Improvement - aE5
        • Fixed Assets (Cost Price) - aE5
          • Computer Hardware & Software - aE5
          • Furniture and Equipment - aE5
          • Leasehold Improvement - aE5
          • Motor Vehicules - aE5
          • Work In Progrees - aE5
      • Intangible Assets - aE5
        • Computer Card Renewal - aE5
        • Dispoal of Outlets - aE5
        • Registration of Trademarks - aE5
      • Intercompany Accounts - aE5
      • Investments - aE5
        • Investments in Subsidiaries - aE5
  • Closing And Temporary Accounts - aE5
    • Closing Accounts - aE5
      • Closing Account - aE5
  • Expenses - aE5
    • Commercial Expenses - aE5
      • Consultancy Fees - aE5
      • Provision for Doubtful Debts - aE5
    • Cost of Sale - aE5
      • Cost Of Goods Sold - aE5
        • Cost Of Goods Sold I/C Sales - aE5
        • Cost of Goods Sold in Trading - aE5
      • Expenses Included In Valuation - aE5
    • Depreciation - aE5
      • Depreciation & Amortization - aE5
        • Amortization on Leasehold Improvement - aE5
        • Depreciation Of Computer Hard & Soft - aE5
        • Depreciation Of Furniture & Office Equipment - aE5
        • Depreciation Of Motor Vehicles - aE5
    • Direct Expenses - aE5
      • Financial Charges - aE5
        • Air Miles Card Charges - aE5
        • Amex Credit Cards Charges - aE5
        • Bank Finance & Loan Charges - aE5
        • Credit Card Charges - aE5
        • Credit Card Swipe Charges - aE5
        • PayPal Charges - aE5
    • MISC Charges - aE5
      • Other Charges - aE5
        • Captial Loss - aE5
          • Disposal of Business Branch - aE5
          • Loss on Difference on Exchange - aE5
          • Loss On Fixed Assets Disposal - aE5
        • Other Non Operating Exp - aE5
          • Other Non Operating Expenses - aE5
        • Previous Year Adjustments - aE5
          • Previous Year Adjustments Account - aE5
        • Royalty Fees - aE5
          • Royalty to Parent Co. - aE5
        • Tax / Zakat Expenses - aE5
          • Income Tax - aE5
          • Zakat - aE5
    • Share Resources - aE5
      • Share Resource Expenses Account - aE5
    • Store Operating Expenses - aE5
      • Selling, General & Admin Expenses - aE5
        • Advertising Expenses - aE5
          • Other - Advertising Expenses - aE5
        • Bank & Finance Charges - aE5
          • Other Bank Charges - aE5
        • Communications - aE5
          • Courrier - aE5
          • Others - Communication - aE5
          • Telephone - aE5
          • Web Site Hosting Fees - aE5
        • Office & Various Expenses - aE5
          • Cleaning - aE5
          • Convoyance Expenses - aE5
          • Gifts & Donations - aE5
          • Insurance - aE5
          • Kitchen and Buffet Expenses - aE5
          • Maintenance - aE5
          • Others - Office Various Expenses - aE5
          • Security & Guard - aE5
          • Stationary From Suppliers - aE5
          • Stationary Out Of Stock - aE5
          • Subscriptions - aE5
          • Training - aE5
          • Vehicle Expenses - aE5
        • Personnel Cost - aE5
          • Basic Salary - aE5
          • End Of Service Indemnity - aE5
          • Housing Allowance - aE5
          • Leave Salary - aE5
          • Leave Ticket - aE5
          • Life Insurance - aE5
          • Medical Insurance - aE5
          • Personnel Cost Others - aE5
          • Sales Commission - aE5
          • Staff School Allowances - aE5
          • Transportation Allowance - aE5
          • Uniform - aE5
          • Visa Expenses - aE5
        • Professional & Legal Fees - aE5
          • Audit Fees - aE5
          • Legal fees - aE5
          • Others - Professional Fees - aE5
          • Sponsorship Fees - aE5
          • Trade License Fees - aE5
        • Provision & Write Off - aE5
          • Amortisation of Preoperating Expenses - aE5
          • Cash Shortage - aE5
          • Others - Provision & Write off - aE5
          • Write Off Inventory - aE5
          • Write Off Receivables & Payables - aE5
        • Rent Expenses - aE5
          • Office Rent - aE5
          • Warehouse Rent - aE5
        • Travel Expenses - aE5
          • Air tickets - aE5
          • Hotel - aE5
          • Meals - aE5
          • Others - aE5
          • Per Diem - aE5
        • Utilities - aE5
          • Other Utility Cahrges - aE5
          • Water & Electricity - aE5
  • Liabilities - aE5
    • Current Liabilities - aE5
      • Accounts Payable - aE5
        • Payables - aE5
          • Advance Paybale to Suppliers - aE5
          • Consigned Payable - aE5
          • Other Payable - aE5
          • Post Dated Cheques Paid - aE5
          • Staff Payable - aE5
          • Suppliers Price Protection - aE5
          • Trade Payable - aE5
      • Accruals & Provisions - aE5
        • Accruals - aE5
          • Accrued Personnel Cost - aE5
            • Accrued - Commissions - aE5
            • Accrued - Leave Salary - aE5
            • Accrued - Leave Tickets - aE5
            • Accrued - Salaries - aE5
            • Accrued Other Personnel Cost - aE5
            • Accrued Salaries Increment - aE5
            • Accrued-Staff Bonus - aE5
        • Accrued Expenses - aE5
          • Accrued Other Expenses - aE5
            • Accrued - Audit Fees - aE5
            • Accrued - Office Rent - aE5
            • Accrued - Sponsorship - aE5
            • Accrued - Telephone - aE5
            • Accrued - Utilities - aE5
            • Accrued Others - aE5
        • Other Current Liabilities - aE5
          • Accrued Dubai Customs - aE5
          • Deferred income - aE5
          • Shipping & Handling - aE5
        • Provisions - aE5
          • Tax Payables - aE5
            • Income Tax Payable - aE5
            • Sales Tax Payable - aE5
            • Withholding Tax Payable - aE5
        • Short Term Loan - aE5
      • Duties and Taxes - aE5
        • Excise 100% - aE5
        • Excise 50% - aE5
        • VAT 5% - aE5
        • VAT Exempted - aE5
        • VAT Zero - aE5
      • Reservations & Credit Notes - aE5
        • Credit Notes - aE5
          • Credit Notes to Customers - aE5
          • Reservations - aE5
      • Stock Liabilities - aE5
        • Stock Received But Not Billed - aE5
      • Unearned Income - aE5
    • Long Term Liabilities - aE5
      • Long Term Loans & Provisions - aE5
  • Revenue - aE5
    • Direct Revenue - aE5
      • Other Direct Revenue - aE5
        • Other Revenue - Operating - aE5
          • Advertising Income - aE5
          • Branding Income - aE5
          • Early Setmt Margin from Suppliers - aE5
          • Marketing Rebate from Suppliers - aE5
          • Rebate from Suppliers - aE5
          • Service Income - aE5
          • Space Rental Income - aE5
    • Indirect Revenue - aE5
      • Other Indirect Revenue - aE5
        • Capital Gain - aE5
        • Excess In Till - aE5
        • Gain On Difference Of Exchange - aE5
        • Management Consultancy Fees - aE5
        • Other Income - aE5
      • Other Revenue - Non Operating - aE5
        • Interest from FD - aE5
        • Interest Revenue - aE5
        • Products Listing Fees from Suppliers - aE5
        • Trade Opening Fees from suppliers - aE5
    • Sales - aE5
      • Sales from Other Regions - aE5
        • Sales from Other Region - aE5
      • Sales of same region - aE5
        • Management Consultancy Fees 1 - aE5
        • Sales Account - aE5
        • Sales of I/C - aE5
  • Share Holder Equity - aE5
    • Capital - aE5
      • Contributed Capital - aE5
      • Share Capital - aE5
      • Shareholders Current A/c - aE5
      • Sub Ordinated Loan - aE5
      • Treasury Stocks - aE5
    • Retained Earnings - aE5
      • Current Year Results - aE5
      • Dividends Paid - aE5
      • Previous Years Results - aE5

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