ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE

10000 Assets H
11000 Current Assets H
11100 Petty Cash
11101 Cash In Bank
11102 Accounts Receivable
11103 Allowance For Uncollectible Accounts
11104 Employee Receivable
11105 Other Receivable
11106 Merchandise Inventory
11107 Office Supplies
11108 Value Added Tax- In (VAT In)
11109 Prepaid Income Tax
11110 Prepaid Rent
11111 Deposit Paid
12000 Fixed Assets H
12100 Land
12101 Vehicle
12102 Accumulated Depreciation - Vehicle
12103 Equipment
12104 Accumulated Depreciation - Equipment
13000 Other Assets H
13100 Building In Process
20000 Liabilities H
21000 Current Liabilities H
21100 Accounts Payable
21101 Customer Deposit
21102 Wages & Salaries Payable
21103 Electricity, Telephone & Water Payable
21104 Value Added Tax - Out ( VAT Out)
21105 Income Tax Payable
21106 Devidend Payable
21107 Other Current Liabilites
22000 Long Term Liabilities H
22100 Bank Loan
30000 Equity H
31000 Commond Stock
31001 Retained Earnings
31002 Dividend
31003 Income Summary
40000 Income H
41000 Sales
41001 Sales Discounts
41002 Sales Return
50000 Cost Of Goods Sold H
51000 Cost Of Goods Sold
60000 Expense H
61000 Sales Expense H
61100 Wages & Salaries Expense
61101 Uncollectible Accounts
61102 Depreciation Expense - Vehicle
61103 Advertising Expense
61104 Rent Expense
62000 General & Administrative Expense H
62100 Wages & Salaries Expense
62101 Electricity, Telephone & Water Expense
62102 Maintenance Expense
62103 Newspaper & Tabloids Expense
62104 Income Tax Expense
62105 Depreciation Expense - Equipment
62106 Supplies Expense
62107 Other General & Administrative Expense
80000 Other Income H
81000 Interest Revenue
81001 Other Income
90000 Other Expense H
91000 Bank Charges
91001 Inerest Expense
91002 Other Expense
 ACCOUNT TYPE
Asset
Asset
Bank
Bank
Account Receivable
Account Receivable
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Other Current Assets
Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Asset
Fixed Asset
Liability
Liability
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Liability
Long Term Liability
Equity
Equity
Equity
Equity
Equity
Income
Income
Income
Income
Cost Of Sales
Cost Of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense