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Vietnam - Chart of Accounts-2-4


  • Application of Funds (Assets) - ATu
    • Current Assets - ATu
      • Accounts Receivable - ATu
        • Debtors - ATu
      • Bank Accounts - ATu
      • Cash In Hand - ATu
        • Cash - ATu
      • Loans and Advances (Assets) - ATu
      • Securities and Deposits - ATu
        • Earnest Money - ATu
      • Stock Assets - ATu
        • Stock In Hand - ATu
      • Tax Assets - ATu
    • Fixed Assets - ATu
      • Accumulated Depreciation - ATu
      • Buildings - ATu
      • Capital Equipments - ATu
      • Electronic Equipments - ATu
      • Furnitures and Fixtures - ATu
      • Office Equipments - ATu
      • Plants and Machineries - ATu
      • Softwares - ATu
    • Investments - ATu
    • Temporary Accounts - ATu
      • Temporary Opening - ATu
  • Equity - ATu
    • Capital Stock - ATu
    • Dividends Paid - ATu
    • Opening Balance Equity - ATu
    • Retained Earnings - ATu
  • Expenses - ATu
    • Direct Expenses - ATu
      • Stock Expenses - ATu
        • Cost of Goods Sold - ATu
        • Expenses Included In Valuation - ATu
        • Stock Adjustment - ATu
    • Indirect Expenses - ATu
      • Administrative Expenses - ATu
      • Commission on Sales - ATu
      • Depreciation - ATu
      • Entertainment Expenses - ATu
      • Exchange Gain/Loss - ATu
      • Freight and Forwarding Charges - ATu
      • Gain/Loss on Asset Disposal - ATu
      • Legal Expenses - ATu
      • Marketing Expenses - ATu
      • Miscellaneous Expenses - ATu
      • Office Maintenance Expenses - ATu
      • Office Rent - ATu
      • Postal Expenses - ATu
      • Print and Stationery - ATu
      • Round Off - ATu
      • Salary - ATu
      • Sales Expenses - ATu
      • Telephone Expenses - ATu
      • Travel Expenses - ATu
      • Utility Expenses - ATu
      • Write Off - ATu
  • Income - ATu
    • Direct Income - ATu
      • Sales - ATu
      • Service - ATu
    • Indirect Income - ATu
  • Source of Funds (Liabilities) - ATu
    • Current Liabilities - ATu
      • Accounts Payable - ATu
        • Creditors - ATu
        • Payroll Payable - ATu
      • Duties and Taxes - ATu
      • Loans (Liabilities) - ATu
        • Bank Overdraft Account - ATu
        • Secured Loans - ATu
        • Unsecured Loans - ATu
      • Stock Liabilities - ATu
        • Stock Received But Not Billed - ATu

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