ID Level Parent COA ID Chart Of Account Name Nature

1 1 NULL Asset accounts NULL

2 1 NULL Liabilities NULL
3 1 NULL Revenue Accounts NULL
4 1 NULL Expense Accounts NULL

11 2 1 Non Current Assets NULL

12 2 1 Current Assets NULL

21 2 2 Long term Liabilities NULL

22 2 2 Current Liabilities NULL
23 2 2 Equity Accounts NULL

31 2 3 Operating Income NULL

32 2 3 Non-operating Income NULL

41 2 4 Direct operating expense NULL

42 2 4 Other operating expense NULL
43 2 4 Non Operating expense NULL

101 3 11 Property,Plant and Equipment NULL

102 3 11 Right of use Assets (lease) NULL
103 3 11 Investment NULL
104 3 11 Intangible Assets NULL
105 3 11 Biological Assets NULL
106 3 11 Deffered Tax Assets NULL
107 3 11 Other Non Current Assets NULL

111 3 12 Inventories NULL

112 3 12 Trade Receivables NULL
113 3 12 Other Receivables NULL
114 3 12 Short Term Investment NULL
115 3 12 Advances, deposits and prepayments NULL
116 3 12 Cash and cash equivalents NULL

121 3 21 Long term loan NULL

122 3 21 Lease Liabilities NULL
123 3 21 Employee Benefit NULL
124 3 21 Deffered tax Liabilities NULL
125 3 21 Other Non Current Liabilities NULL

131 3 22 Loans and borrowings NULL

132 3 22 Lease liabilities-current portion NULL
133 3 22 Trade Payables NULL
134 3 22 Other paybles NULL
135 3 22 Provisions NULL
136 3 22 Current tax liabilities NULL
137 3 22 Other Current Liabilities NULL

141 3 23 Share capital NULL

142 3 23 Share premium NULL
143 3 23 Reserves NULL
144 3 23 Retained earnings NULL

151 3 31 Income from Operation NULL

161 3 32 Other Income NULL

162 3 32 Other Comprehensive Income NULL

171 3 41 Cost of Sales NULL

172 41 Direct Overhead NULL

181 3 42 Administrative expenses NULL

182 3 42 Selling and Distribution expenses NULL

191 3 43 Finance Cost NULL

192 3 43 Income Tax expense NULL
193 3 43 Other expense NULL

4 101 Furniture & Fixture Debit

4 101 Office Equipment Debit
4 101 Office Electrical and appliances Debit
4 101 Computer & other related IT Equipment Debit
4 101 Office Interior Debit
4 101 Motor Vehicles Debit
4 101 Logistics Vehicles Debit
4 101 Land and Land Development Debit
4 101 Buildings Debit
4 101 Plant & Machinery Debit
4 101 Capital work in Progress Debit
4 101 Others Debit
4 101 Accumulated Depreciation Credit

4 102 Leased asset Debit

4 103 Investment in Equity/Shares Debit

4 103 Other long term Investment Debit
4 104 Patents Debit
4 104 Trademarks Debit
4 104 Goodwill Debit
4 104 Software Debit
4 104 Licences Debit
4 104 Franchise Debit
4 104 Copyrights Debit
4 104 Product Development Debit
4 101 Accumulated Amortization Credit

4 105 Livestock Debit

4 105 Plantation Debit
4 105 Fish Farming Debit

4 106 Deffered Tax Assets Debit

4 107 Long term Security Deposit for Utilities service Debit

4 111 Inventory-Finished Goods Debit

4 111 Spares Parts Debit
4 111 Packing Materials Debit
4 111 Inventory-Raw Material Debit
4 111 Inventory-In transit Debit
4 111 Work in Process Debit
4 111 Office supplies Debit
4 111 Intangible Inventories Debit
4 111 Allowance for Inventories Credit

4 112 Account Receivables from customers Debit

4 113 Interest receivables Debit

4 113 Rent receivables Debit
4 113 Receivables from Employees Debit
4 113 Inter company Receivable Debit
4 113 Other Receivable Debit

4 114 Investment in FDR Debit

4 115 Advance to service provider Debit

4 115 Advance to stuff Debit
4 115 Advance to suppliers Debit
4 115 Advance Income Tax Debit
4 115 Advance VAT and other duty Debit
4 115 Prepaid Expenses Debit
4 115 Prepaid insurance Debit
4 115 Prepaid interest Debit
4 115 Prepaid rent Debit
4 115 Security Deposit Debit
4 115 Margin for LC and Guarantee Debit

4 116 Cash in hand Debit

4 116 Petty Cash Debit
4 116 Stamps and others Debit
4 116 Cheques in hand Debit
4 116 Cash at Bank Debit

4 121 Long term bank loan Credit

4 121 Loan from Director Credit
4 121 Other Long term Loans Credit

4 122 Long term Lease Liabilities Credit

4 123 Defined Benefit obligation Credit

4 123 Other long term employee benefits Credit
4 123 Employees group insurance fund Credit

4 124 Deferred tax liability Credit

4 125 Asset retirement obligations Credit

4 125 Other non-current liabilities Credit

4 131 Cash credit and Bank overdraft Credit

4 131 Short Term Bank Loans Credit
131 Current Portion of long term loan Credit
4 131 Other Short Term Loans Credit

4 132 Lease liabilities-current portion Credit

4 133 Accounts Payable to suppliers Credit

4 134 VAT Payable Credit

4 134 Tax Payable Credit
4 134 Audit fees Payable Credit
4 134 Utility Bill Payable Credit
4 134 Dividend Payable Credit
4 134 Insurance payable Credit
4 134 Accrued Expense Credit
4 134 Salary payable Credit
4 134 Wages payable Credit
4 134 Unpaid Refund Warranty Credit
4 134 Security money received from customers Credit
4 134 Advance from customers Credit
4 134 Employee provident fund Credit

4 135 Estimated warranty liability Credit

4 135 Estimated Serviceing liability Credit

4 136 Current tax liabilities Credit

4 137 Unearned Revenue Credit

4 137 Unclaimed Dividend Credit

4 141 Ordinary Share Credit

4 141 Preferences Share Credit
4 141 Share Money Deposit Credit
4

4 142 Share Premium Credit

4

4 143 Revaluation Reserve Credit

4 143 Capital Reserve Credit
4 143 Fair value Reserve Credit
4 143 Translation Reserve Credit
4 143 Other Reserve Credit

4
4
4 144 Retained Earnings Credit
4 144 Stock Dividend Debit
4 144 Cash Dividend Debit

4 151 Sales revenue Credit

4 151 Sales Commision Credit
4 151 Sales Discount Debit
4 151 Sales Return Debit
4 151 VAT On Sales Debit

4 161 Foreign Exchange gain Credit

4 161 Interest Income Credit
4 161 Rental Income Credit
4 161 Dividend Income Credit
4 161 Capital Gain Credit
4 161 Income from Capital Investment Credit
4 161 Service Charge Income Credit
4 161 Other Commission Credit
4 161 Proceeds from by product sales Credit
4 161 PF Forfeitured Credit
4 161 Others Miscellaneous Income Credit

4 162 Remeasurement of defined benefit plan Credit/(debit)

4 162 Change in fair value of FVOCI financial assets Credit/(debit)
4 162 Revaluation surplus on property, plant and equipmCredit

4 171 Local Purchase Debit

4 171 LC Purchase Debit
4 171 Foreign Purchase Debit
4 171 VAT on purchase Debit
4 171 Custom and other duty,taxes Debit
4 171 Purchase return Credit
4 171 Purchase discount Credit

4 172 Salaries, Wages and Allowances Debit

4 172 Depreciation Debit
4 172 Amortization Debit
4 172 Freight,Carriage Inward Debit
4 172 Daily Labour,loading and unloading Bill Debit
4 172 Repair,maintenance and spare parts Debit
4 172 Utility Bill Debit
4 172 Rent Debit
4 172 CNF bill Debit
4 172 LC sundry Cost Debit
4 172 Insurance expense Debit
4 181 House Rent Debit
4 181 Dark Store Rent Debit
4 181 Warehouse Rent Debit
4 181 Garage Rent Debit
4 181 Car Rent Debit
4 181 Other rent Debit
4 181 Salary Debit
4 181 Wages Debit
4 181 Bonus Debit
4 181 Electricity Bill Debit
4 181 Water Bill Debit
4 181 Gas Bill Debit
4 181 Other Utility Bill Debit
4 181 Service Charge,rates,taxes,Fees and renewal Debit
4 181 Maintenance Charge Debit
4 181 Postage, internet and Telecommunication Debit
4 181 Staff TA/DA Debit
4 181 Car Allowance Debit
4 181 Legal,regulatory and professional Expense Debit
4 181 Audit Fees Debit
4 181 Life Insurance expense Debit
4 181 Office supplies/stationary expense Debit
4 181 Depreciation Expense Debit
4 181 Amortization Expense Debit
4 181 Impairment expense Debit
4 181 Printing and stationary Debit
4 181 Entertainment Debit
4 181 Directors' fees Debit
4 181 Security service Debit
4 181 Training expenses Debit
4 181 Employee benefit expenses Debit
4 181 Staff Tiffin,lunch,refreshment expenses Debit
4 181 Taxation Debit
4 181 Miscellaneous Expense Debit

4 182 Publicity and Advertisement Expenses Debit

4 182 Business Promotional Expenses Debit
4 182 promo Discount expense Debit
4 182 Commision on sales Debit
4 182 Carriage Outward Debit
4 182 Delivery Vehicles Rent Debit
4 182 Transportation expense Debit
4 182 Travelling and Conveyance expense Debit
4 182 Repair and maintenance-Distribution Vehicles Debit
4 182 Fuel and other expense Debit
4 182 Salary,Bonus and Allowances Debit
4 182 Depreciation Debit
4 182 Amortization Debit
4 182 Warranty expenses Debit
4 182 Loading & Delivery Expenses Debit
4 182 Bad debt expense Debit
4 182 Entertainment Debit
4 182 Insurance expense Debit

4 191 Bank Interest Debit

4 191 LC Commision expense Debit
4 191 Bank Charge Debit

4 192 Current Income Tax expense Debit

4 192 Deferred Tax Expense Debit

4 193 Loss/theft expense Debit

4 193 Penalty expense Debit
4 193 Donation Debit
4 193 Corporate social responsibility (CSR) Cost Debit
4 193 Research and Development expense Debit
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