Saturday, 11 April 2015

Chart Of Account (Main Account Type and Category)

Reference ID Main account category Description Main account type
1 CASH Cash Asset
2 CASHEQUIV Cash equivalents Asset
3 SHORTTERMINVEST Short-Term investments Asset
4 AR Accounts receivable Asset
5 INV Inventory Asset
6 NOTESREC Notes receivables Asset
7 WIP Work in process Asset
8 PREPAIDEXP Prepaid expenses Asset
9 OTHERCA Other current assets Asset
10 LONGTERMINVEST Long-Term investments Asset
11 PPE Property plant and equipment Asset
12 ACCUDEP Accumulated depreciation Asset
13 INTANASSET Intangible assets Asset
14 OTHERASSET Other assets Asset
15 AP Accounts payable Liability
16 NOTESPAY Notes payable Liability
17 CURRENTMATLTD Current maturities on long-term debt Liability
18 TAXPAY Taxes payable Liability
19 INTPAY Interest payable Liability
20 DIVPAY Dividends payable Liability
21 LEASEPAY Leases payable (current) Liability
22 SINKPAY Sinking fund payable (current) Liability
23 OTHERCURLIA Other current liabilities Liability
24 LONGTERMDEBT Long-Term debt Liability
25 COMMONSTOCK Common stock Asset
26 PREFERREDSTOCK Preferred stock Asset
27 ADDPAIDINCAPCOM Additional paid in capital - common Equity
28 ADDPAIDINCAPPREF Additional paid in capital - preferred Equity
29 RETEARN Retained earnings Revenue
30 TREASTOCK Treasury stock Asset
31 COMMONDIV Common dividends Revenue
32 PREFERREDDIV Preferred dividends Revenue
33 SALES Sales Revenue
34 SALERETDIS Sales returns and discounts Revenue
35 COGS Cost of goods sold Expense
36 SELLEXP Selling expense Expense
37 ADMINEXP Administrative expense Expense
38 MANUEXP Manufacturing expense Expense
39 TANDEEXP Travel and entertainment expenses Expense
40 PROJEXP Project operation expense Expense
41 SALARYEXP Salaries expense Expense
42 OTHEREMPEXP Other employee expenses Expense
43 INTEXP Interest expense Expense
44 TAXEXP Tax expense Expense
45 DEPREXP Depreciation expense Expense
46 INCTAXEXP Income tax expense Expense
47 OTHEREXP Other expenses Expense
48 OTHERINC Other income Revenue
49 CHRNOTUSEWORKCAP Charges not using working capital Expense
50 REVNOTPRODWORKCAP Revenues not producing working capital Revenue
51 GAINLOSSASSET Gain or loss on asset disposal Revenue
52 AMORTINTAGASSET Amortization of intangible assets Revenue
53 STATISTICAL Statistical accounts Profit and loss
54 ENCUMBRANCE Encumbrance Asset
55 PRE-ENCUMBRANCE Pre-encumbrance Asset