Account List

1-0 Assets
1.1 Current Assets 1.1.1 Cash on hand 1.1.1.1 1.1.1.2 1.1.1.3 Petty cash Undeposited fund Cash Drawer

1.1.2 Cash at Bank 1.1.2.1 1.1.2.2 Savings Account Current Account

1.1.3 Accounts Receivable 1.1.4 Allowance for Doubtful Accounts 1.1.5 Inventory 1.1.5.1 1.1.5.2 1.1.5.3 Cement Deformed Bar Stone

1.1.5.3.1 Stone 1.1.5.3.2Stone Chips

1.1.5.4

Wires & Nails Sand

1.1.5.5

1.1.5.5.1Vita Sand 1.1.5.5.2Mymenshing Sand 1.1.5.5.3Sylheti Sand 1.1.5.6 Bricks

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1.1.5.6.1Gas Backed Bricks 1.1.5.6.2Hand Made Bricks 1.1.5.7 1.1.5.8 1.1.5.9 1.1.5.10 1.1.5.11 1.1.5.12 1.1.5.13 Bamboo Wood Other items Sanitary items Electrical items Steel Tin

1.1.6 Other Current Assets 1.1.6.1 1.1.6.2 1.1.6.3 1.1.6.4 1.2 Other Assets 1.2.1 Prepaid Expenses
1.3

Employee Advances Security Deposits WIP Land Development WIP Construction

Non Current Assets 1.3.1 Office Equipment

1.3.1.1

Office Equipment Original Cost Office Equipment Accumulated Depreciation

1.3.1.2

1.3.2 Computer Equipment 1.3.2.1 Computer Equipment Original Cost

1.3.2.2 Computer Equipment Accumulated Depreciation 1.3.3 Vehicle

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1.3.3.1 1.3.3.2 1.3.4 Buildings 1.3.4.1 1.3.4.2

Vehicle original cost Vehicle accumulated depreciation

Buildings at Original Cost Buildings Accumulated Depreciation

1.3.5 Plant & Equipments 1.3.5.1 1.3.5.2 1.3.6 Land 1.3.6.1 1.3.6.2 1.3.6.3 Historical Cost Accumulated Depreciation Revaluation Reserve P&E at Original Cost P&E Accumulated Depreciation

2-0 Liabilities
2.1 Current Liabilities 2.1.1 Accounts Payable 2.1.2 Accounts Payable Accrual 2.1.3 Sales Tax Payable 2.1.4 Vat Payable 2.1.5 Payroll withholding 2.1.6 Accrued Employer Expenses 2.1.7 Other Current Liabilities 2.1.7.1 2.1.7.2 2.1.7.3 2.1.7.4 Payroll Liabilities Customer Deposit Loans Payable Land Acquisition Loan
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2.1.7.5 2.2

Land Development Loan

Long Term Liabilities 2.2.1 Bank Loans 2.2.2 Construction Loans 2.2.3 Other Long Term Liabilities

3-0 Equity
3.1 3.2 3.3 3.4 Shareholders Equity Retained Earnings Current Year Earnings Opening Balance

4-0 Income
4.1 4.2 4.3 4.4 4.5 4.6 4.7 Rent Income Income from flat sale Income From Scarps Miscellaneous Income Discount Received Construction income Vendors Return

5-0 Cost of Sales

5.1 5.2 5.3 5.4 5.5 Direct Labor Materials Job Related Cost Overhead Cost Discount Given

6-0 Expenses
6.1 6.2 6.3 6.4 6.5 6.6 6.7 Discount Taken Late Fee Paid Depreciation Advertising Subscription Fees Corporation Taxes Wages and Salaries 6.7.1 Wages 6.7.2 Salaries 6.7.3 Bonuses 6.7.4 Incentives 6.7.5 Honarium 6.8 Employee Benefits 6.8.1 Medical Allowance 6.8.2 Compensation 6.8.3 Training Fees 6.9 Entertainment 6.9.1 Staffs 6.9.2 Guest 6.9.3 Advisor & Consultants 6.10 Office Supplies 6.10.1 Stationary items

6.11 Shrinkage or Spoilage 6.12 Rent

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6.13 Utilities 6.13.1 6.13.2 6.13.3 6.13.4 6.13.5 6.13.6 Gas Electricity Water Internet Dish Connection Others

6.14 Telephone & Mobile 6.14.1 6.14.2 Land Phone Mobile

6.15 Interest Expenses or Finance Charge

6.16 Bad Debt Expenses 6.17 Charitable Contribution Expenses 6.18 Commission and Fees Expenses 6.19 Repair & Maintenance Cost 6.19.1 6.19.2 6.19.3 6.19.4 Building Repairs Equipment Repairs Computer Repair Other Repairs

6.20 Registration and Licence 6.21 Insurance 6.22 Miscellaneous Expenses 6.23 Professional Fees 6.23.1 6.23.2 Consultant Fees Accountant Fees
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6.23.3

Legal Fees

6.24 Tools and Machinery

7-0 Other Income

7.1 Interest income

8-0 Non-Posting
8.1 8.2 Purchase order Estimates