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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