Sample
Chart of Account |
|
Account No |
Description |
Account
type |
Special Account |
1000/100 |
Paid-up Capital |
A - Capital |
- |
1000/001 |
Accumulated Profit & Loss
B/F |
A - Retained Earnings |
- |
4010/001 |
Accruals - Salary &
Allowance |
C - Other Liabilities |
- |
4010/002 |
Accruals - EPF |
C - Other Liabilities |
- |
4010/003 |
Accruals - Premise Rental |
C - Other Liabilities |
PA - Profit Account |
4010/004 |
Accruals - Bills |
C - Other Liabilities |
- |
|
Fixed Asset |
|
|
2200/000 |
Computers |
D - Fixed Asset |
- |
2300/000 |
Office Equipment |
D - Fixed Asset |
- |
2400/000 |
Furnitures & Fittings |
D - Fixed Asset |
- |
2500/000 |
Office Renovation |
D - Fixed Asset |
- |
2600/000 |
Signage |
D - Fixed Asset |
- |
3000/000 |
Preliminary/Preoperating
Cost |
F - Current Assets |
- |
|
Trade Debtors |
|
|
3000/005 |
C.N Corporation Sdn. Bhd. |
F - Current Assets |
- |
3000/007 |
MTM Solutions Sdn. Bhd. |
F - Current Assets |
None |
3000/013 |
C.N.A. Polymer Sdn. Bhd. |
F - Current Assets |
None |
3000/014 |
Petronas Gas Berhad |
F - Current Assets |
None |
3000/015 |
Petronas Penapisan (T) Sdn. Bhd. |
F - Current Assets |
None |
3500/001 |
Advance Staff - Travelling |
F - Current Assets |
- |
3800/000 |
Petty Cash - Shah Alam |
F - Current Assets |
CA - Cash Account |
3800/500 |
Petty Cash - KL |
F - Current Assets |
CA - Cash Account |
3900/000 |
Cash at Bank (MBB Shah
Alam) |
F - Current Assets |
BK - Bank Account |
3900/500 |
Cash at Bank (BCB KL) |
F - Current Assets |
BK - Bank Account |
|
Trade Creditors |
|
|
4000/019 |
MesiNiaga Corp. Sdn. Bhd. |
G - Current Liabilities |
None |
4000/020 |
HP Sales & Services
Sdn. Bhd. |
G - Current Liabilities |
None |
4000/022 |
Schlumberger (M) Sdn. Bhd. |
G - Current Liabilities |
None |
4000/045 |
JohorCorp Solution (2001)
S/B |
G - Current Liabilities |
None |
4000/049 |
Dell Corp. Sdn. Bhd. |
G - Current Liabilities |
None |
4500/000 |
Amount Due To Director -
En. Ali |
G - Current Liabilities |
- |
4600/000 |
Amount Due To Director -
En. Ramli |
G - Current Liabilities |
- |
4700/000 |
Amount Due To External
Investor |
G - Current Liabilities |
- |
|
Sales |
|
|
7000/001 |
Rev - Training Management |
H - Sales |
PA - Profit Account |
7000/002 |
Rev - Networking |
H - Sales |
PA - Profit Account |
7000/003 |
Rev - Computer &
Accessories |
H - Sales |
PA - Profit Account |
7000/004 |
Rev - Stationery Items |
H - Sales |
PA - Profit Account |
7000/005 |
Rev - Oil Lubricants |
H - Sales |
PA - Profit Account |
7000/006 |
Rev - Safety Equipments |
H - Sales |
PA - Profit Account |
7000/007 |
Rev - Oil & Gas
Instruments |
H - Sales |
PA - Profit Account |
|
Cost of Goods Sold |
|
|
8000/001 |
Computer & Accessories |
K - Cost of Goods Sold |
PA - Profit Account |
8000/002 |
Chemical |
K - Cost of Goods Sold |
PA - Profit Account |
8000/003 |
Stationeries |
K - Cost of Goods Sold |
PA - Profit Account |
8000/004 |
Oil Lubricants |
K - Cost of Goods Sold |
PA - Profit Account |
8000/005 |
Safety Equipments |
K - Cost of Goods Sold |
PA - Profit Account |
8000/006 |
Sales Commission |
K - Cost of Goods Sold |
PA - Profit Account |
8000/007 |
Oil&Gas Instruments |
K - Cost of Goods Sold |
PA - Profit Account |
|
Expenses |
|
|
9000/001 |
Salary & Allowance |
M - Expenses |
- |
9000/002 |
Telecommunication Expenses |
M - Expenses |
- |
9000/003 |
Travelling Expenses |
M - Expenses |
- |
9000/004 |
EPF |
M - Expenses |
- |
9000/005 |
Premise Rental |
M - Expenses |
- |
9000/006 |
Printing & Stationery |
M - Expenses |
- |
9000/007 |
Entertainment Expenses |
M - Expenses |
PA - Profit Account |
9000/008 |
Socso |
M - Expenses |
PA - Profit Account |
9000/009 |
Safety Equipments |
M - Expenses |
PA - Profit Account |
9000/010 |
Bank Adjustment |
M - Expenses |
PA - Profit Account |
9000/011 |
Stamp & Postage |
M - Expenses |
PA - Profit Account |
9000/012 |
Customs Duties |
M - Expenses |
PA - Profit Account |
9000/013 |
Staff Training |
M - Expenses |
PA - Profit Account |
9000/020 |
Insurance |
M - Expenses |
- |
|
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