Chart of Accounts Ais

2 pages
0 views

Please download to get full document.

View again

of 2
All materials on our website are shared by users. If you have any questions about copyright issues, please report us to resolve them. We are always happy to assist you.
Share
Description
JKJKHKHK
Transcript
  CHART OF ACCOUNTS Code Account Title ASSETS 100 CURRENT ASSETS 101 Cash on Hand 102 Cash in Bank 103 Check Clearing 104 Petty Cash Fund 105-A Accounts Receivable, net 105 Accounts Receivable 105-B Allowance for Bad Debts 106 Advances to Employees 107 Merchandise Inventory 108 Prepaid Supplies 109 Input Tax 110 Other Assets 111 NONCURRENT ASSETS 112 Land 113-A Building, net 113 Building 113-B Accumulated Depreciation  –  Building 114-A Store & Office Equipment, net 114 Store & Office Equipment 114-B Accumulated Depreciation  –  Store & Office Equipment 115-A Furniture & Fixture, net 115 Furniture & Fixture 115-B Accumulated Depreciation  –  Furniture & Fixture LIABILITES 200 Current Liabilities 201 Accounts Payable 202 SSS, Philhealth & HDMF Payable 203 Withholding Tax Payable 204 VAT Payable 205 Accrued Expenses 300 Noncurrent Liabilities 301 Notes Payable 400 CAPITAL 401 Mediarito, Capital 402 Mediarito, Drawing 403 Ilao, Capital 404 Ilao, Drawing 405 Income & Expense Summary  406 Zoleta, Capital 407 Zoleta, Drawing 500 TURNOVER 501 Sales 502 Other Income 503 Sales Discount 504 Sales, Returns and Allowances 600 COST OF SALES 601 Cost of Sales 700 OPERATING COSTS 701 Salary Expense 702 Utility Expense 703 Supplies Expense 704 Repairs & Maintenance Expense 705 Depreciation Expense 706 Bad Debts Expense 707 Miscellaneous Expense 800 NON-OPERATING INCOME AND EXPENDITURE 801 Clearing 802 Rounding 803 Opening Balance 900 TAXATION AND EXTRAORDINARY ITEMS 901 Income Tax Expense
Related Search
We Need Your Support
Thank you for visiting our website and your interest in our free products and services. We are nonprofit website to share and download documents. To the running of this website, we need your help to support us.

Thanks to everyone for your continued support.

No, Thanks