chart of accounts - منتدى المحاسبين المصريين

11-21-2007, 12:43 PM

ismail hafez

مشارك مبتدئ

تاريخ التسجيل: Sep 2007

العمر: 39

المشاركات: 7

chart of accounts

Chart of accounts
1- Balance sheet (1000-2299)
Assets (1000-1999)

Current assets (1000-1399)
1000 cash in banks
1010 cash on hand
1030 petty cash
1050 notes receivable
1060 accounts receivable
1061 allowance for doubtful accounts
1100 Merchandise inventory
1200 prepaid rent
1210prepaid taxes
1220 other prepaid expenses
1300 deposits

Fixed assets (1400-1499)
1400 land
1420 building
1421 accumulated depreciation-building
1430 equipment
1431 accumulated depreciation- equipment
1440 cars
1441 accumulated depreciation-cars
1450 furniture and fixtures
1451 accumulated depreciation- furniture and fixtures

Intangible assets (1500-1559)
1500 organization cost
1510 goodwill
1520 other intangible

Other assets (1600-1699)

notes receivable (2000-2299)

notes receivable (2000-2099)
2000 notes payable
2010 accounts payable
2020 accrued salaries and wages
2030 accrued interest payable
2040 accrued taxes payable
2050 accrued rent payable
2060 other accrued liabilities
2070 dividends payable
2080 other current liabilities

Long-term liabilities (2100-2199)
2100 Notes payable (due after one year)
2110 mortgage payable
2120 other long-term liabilities

Owner’s equity (2200-2299)
2200 preferred stock
2210 common stock
2220 premium on stock
2221 discount on stock
2230 retained earnings

Chart of accounts
2 – Income statement (3000-3650)
Revenues (3000-3049)
3000 sales
3001 sales returns and allowances
3002 sales discount

Cost of goods sold (3050-3099)
3050 Cost of goods sold
3060 purchases
3061 purchases returns and allowances
3062 purchases discount
3063 fright-in

Administrative and general expenses (3100-3299)
3100 administrative and office salaries
3101 overtime salaries
3102 social security taxes
3103 other payroll taxes
3104 other payroll benefits
3110 rent
3120 light,water,gas
3121 telephone , telegraph , postage
3130 travel expenses
3140 depreciation-buildings
3141 depreciation -office equipment
3142 depreciation-cars
3143 depreciation-furniture and postage
3150 insurance
3160 repairs and maintenance –buildings
3161 repairs and maintenance –equipment
3162 repairs and maintenance –cars
3170 auditing and consult ting expenses
3190 legal expenses
3200 stationery
3210 donations
3220 miscellaneous administrative and general expenses
Selling expenses (3300-3301)
3300 sales salaries
3301 sales overtime salaries
3302 salesmen’s commissions
3303 social security taxes
3304 other payroll benefits
3310 rent
3320 light-water-gas
3321 telephone –telegraph- postage
3330 salesmen’s travel expenses
3340reciation-buildings
3341reciation -office equipment
3342iation-cars
3343reciation-furniture and postage
3350urance
3360airs and maintenance –buildings
3361airs and maintenance –equipment
3362airs and maintenance –cars
3363iting and consult ting expenses

وماتوفيقي الا بالله

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