Star Paradise Limited

Chart of Accounts
34 Kemal Ataturk Avenue Awal Centre (13th Floor) Banani C/A Dhaka 1213, Bangladesh

Level 1 Non-Current Assets

Level 2 Property Plant & Equipment
Level 3 Land & Land Development
Level 4 Example 1
Example 2
Building
Example 1
Example 2
Plant & Machinery
Example 1
Example 2
Factory Equipment
Example 1
Example 2
Office Equipment
Example 1
Example 2
Electrical Equipment
Example 1
Example 2
Office Decoration
Example 1
Example 2
Furniture & Fixture
Example 1
Example 2
Computer Equipment
Example 1
Example 2
Vehicles
Example 1
Example 2
Others Assets
Example 1
Example 2
Intangible Assets
Software
Example 1
Example 2
Goodwill
Preliminery Expenses
Capital work in progress
Example 1
Example 2
Current Assets
Inventories
Raw Materials
Work in Progcess
Finished Goods
 Packaging Materials
Goods in Transit
Spare Parts
Short term investment
Example 1
Example 2
Trade & Other Receivables
Example 1
Example 2
Advance, Deposit & Prepayments
Advance to employee against salary
Example 1
Example 2
Advance to employee against expenses
Example 1
Example 2
Advance to third party
Example 1
Example 2
Advance to supplier
Example 1
Example 2
Deposit against security
Example 1
Example 2
Advance payment aginst income tax
VAT Curerent account
Advance against L/C margin/bank gurantee
Cash and cash equivalents
Cash in hand
Petty cash (Head office)
Petty cash (Factory)
Cash at bank
DBBL (CD) 33992
DBBL (SND Swiss) 4045
DBBL (SND Fan) 4050
DBBL (CD-LED) 4050
Pubali bank ltd. (CD) 444
Pubali bank ltd. (LED) 316
Pubali bank ltd. (FAN) 303
Sonali bank ltd. (CD) 339
Operating Expenses
Purchases
Local purchases
Raw materials
Accessories
Import
Raw materials
Accessories
Manufacturing overhead
Air ticket
Bonus for salary & allowance
Bonus for wages & allowance
Books, newspaper & periodicals
C&F expenses
Computer accessories
Consultancy fees
Consumable items
Custom & duty charge
Daily labour
Depreciation on building
Depreciation on electrical equipment
Depreciation on factory equipment
Depreciation on plant & machinery
Diesel (generator)
Donation and subscriptions
Electric goods
Electricity bill
Entertainment
Factory maintenance
Festival bonus
Freight charges
Fuel & lubricant (car)
Fuel & lubricant (vehicles)
Gas expenses
Gift & presentation
Group insurance
Insurance expenses
Internet bill
LC commission charges
Leave assistance
Legal charge
Lunch & tiffin
Machinery maintainance
Medical expenses
Miscellaneous
Mobile
Overtime
Packaging materials
Postages & courier
Printing charge
Research, training & development
Salary & allowance
 Staff welfare
Stationery
TA/DA expenses
Telephone & telegram
Testing charge
Tools & spare parts
Transportation
Travelling & conveyance
Vehicle repair & maintenance
Wages & allowance
Administrative expenses
Air ticket (A)
Anortization of intangible asset - software
Audit fees
Board meeting expenses
Bonus for salary & allowance (A)
Books, newspaper & periodicals (A)
Computer accessories (A)
Consultancy fees (A)
Consumable items (A)
Crocaries
Daily labour (A)
Depreciation on computer equipment
Depreciation on office decoration
Depreciation on office equipment
Depreciation on others asset
Diesel generator (A)
Director's remuneration
Donation and subscriptions (A)
Electric goods (A)
Electricity bill (A)
Entertainment (A)
Festival bonus (A)
Fuel & lubricant car (A)
Gift & presentation (A)
Group insurance (A)
Internet bill (A)
Leave assistance (A)
Legal charges (A)
License, renewals & registration
Lunch & tiffin (A)
Medical expenses (A)
Miscellaneous (A)
Mobile (A)
Office maintenance
 Office rent
Postages & courier (A)
Printing charge (A)
Research, training & development (A)
Salary & allowance (A)
Staff welfare (A)
Stationery (A)
TA/DA expenses (A)
Telephone & telegram (A)
Travelling & conveyance (A)
Vehicle repair & maintenance (A)
Wasa bill
Web hosting charge
Sales & distribution expenses
Advertisement
Air ticket (S)
Bad debts
Bonus for salary & allowance (S)
Commission (trade off)
Depreciation on vehicle
Distribution expenses
Donation and subscriptions (S)
Entertainment (S)
Festival bonus (S)
Fuel & lubricant car (S)
Gift & presentation (S)
Group insurance (S)
Leave assistance (S)
Lunch & tiffin (S)
Marketing expenses
Medical expenses (S)
Mobile (S)
Postages & courier (S)
Research, training & development (S)
Salary & allowance (S)
Sales commission
Sales incentive-distributor
Sales incentive-employee
Sales promotion
Sample expenses
Staff welfare (S)
TA/DA expenses (S)
Travelling & conveyance (S)
Vehicle repair & maintenance (S)
Non-operating Expenses
Financial expense
Bank charges & commission
Interest on long term loan
Interest on short term loan
Interest on UPAS loan
 Foreign exchange transaction/translation loss
Foreign exchange transaction loss
Foreign exchange translation loss
Tax expenses
Income tax charge

Shareholders equity & liabilities

Shareholders equity
Share capital
Share money deposit
Retained earnings
Long term liabilities
Long term loan
Example 1
Example 2
Short term liabilities
Short term loan
Example 1
Example 2
Current liabilies
Accounts payable
Level 5 Example 1
Example 2
Liabilities for expenses
Example 1
Example 2
Liabilities for other finance
Example 1
Example 2
Interest payable
Example 1
Example 2
Provision for income tax
Operating revenue
Sales revenue
Switch
Fan
LED
Non-operating revenue
Foreign exchange transaction/translation gain
Foreign exchange transaction gain
Foreign exchange translation gain
Interest income
Example 1
Example 2
Wastage sales
Example 1
Example 2
 Star Paradise Ltd.
Accounts head under manufacturing, administration and sales & distribution expenses
34 Kemal Ataturk Avenue Awal Centre (13th Floor) Banani C/A Dhaka 1213, Bangladesh

Manufacturing overhead Administrative expenses Sales & distribution expenses

Air ticket Air ticket (A) Advertisement
Bonus for salary & allowance Anortization of intangible asset - software Air ticket (S)
Bonus for wages & allowance Audit fees Bad debts
Books, newspaper & periodicals Board meeting expenses Bonus for salary & allowance (S)
C&F expenses Bonus for salary & allowance (A) Commission (trade off)
Computer accessories Books, newspaper & periodicals (A) Depreciation on vehicle
Consultancy fees Computer accessories (A) Distribution expenses
Consumable items Consultancy fees (A) Donation and subscriptions (S)
Custom & duty charge Consumable items (A) Entertainment (S)
Daily labour Crocaries Festival bonus (S)
Depreciation on building Daily labour (A) Fuel & lubricant car (S)
Depreciation on electrical equipment Depreciation on computer equipment Gift & presentation (S)
Depreciation on factory equipment Depreciation on office decoration Group insurance (S)
Depreciation on plant & machinery Depreciation on office equipment Leave assistance (S)
Diesel (generator) Depreciation on others asset Lunch & tiffin (S)
Donation and subscriptions Diesel generator (A) Marketing expenses
Electric goods Director's remuneration Medical expenses (S)
Electricity bill Donation and subscriptions (A) Mobile (S)
Entertainment Electric goods (A) Postages & courier (S)
Factory maintenance Electricity bill (A) Research, training & development (S)
Festival bonus Entertainment (A) Salary & allowance (S)
Freight charges Festival bonus (A) Sales commission
Fuel & lubricant (car) Fuel & lubricant car (A) Sales incentive-distributor
Fuel & lubricant (vehicles) Gift & presentation (A) Sales incentive-employee
Gas expenses Group insurance (A) Sales promotion
Gift & presentation Internet bill (A) Sample expenses
Group insurance Leave assistance (A) Staff welfare (S)
Insurance expenses Legal charges (A) TA/DA expenses (S)
Internet bill License, renewals & registration Travelling & conveyance (S)
LC commission charges Lunch & tiffin (A) Vehicle repair & maintenance (S)
Leave assistance Medical expenses (A) Transportation(S)
Legal charge Miscellaneous (A)
Lunch & tiffin Mobile (A)
Machinery maintainance Office maintenance
Medical expenses Office rent
Miscellaneous Postages & courier (A)
Mobile Printing charge (A)
Overtime Research, training & development (A)
Packaging materials Salary & allowance (A)
Postages & courier Staff welfare (A)
Printing charge Stationery (A)
Research, training & development TA/DA expenses (A)
Salary & allowance Telephone & telegram (A)
Staff welfare Travelling & conveyance (A)
Stationery Vehicle repair & maintenance (A)
TA/DA expenses Wasa bill
Telephone & telegram Web hosting charge
Testing charge
Tools & spare parts
Transportation
Travelling & conveyance
Vehicle repair & maintenance
Wages & allowance