books/fixtures/verified/sg.json

{
  "countryCode": "sg",
  "name": "Singapore - Chart of Accounts",
  "tree": {
    "Assets": {
      "Current assets": {
        "Accounts Receivable": {
          "Credit Cards": {
            "AMEX Receivable": {},
            "CUP Receivale": {},
            "MC Receivable": {},
            "NETS Receivable": {},
            "VISA Receivable": {}
          },
          "Debtors": {
            "accountType": "Receivable"
          }
        },
        "Bank Accounts": {
          "Paypal Account": {
            "accountType": "Bank"
          },
          "accountType": "Bank"
        },
        "Cash in Hand": {
          "Cash in Transit": {
            "accountType": "Cash"
          },
          "Petty Cash": {
            "accountType": "Cash"
          },
          "accountType": "Cash"
        },
        "Loans and Advances-Assets": {
          "Prepayments": {}
        },
        "Securities and Deposits": {
          "Bank Deposits": {},
          "Bank Guarantees": {},
          "Rental Deposits": {}
        },
        "Stock Assets": {
          "Stock in Hand": {
            "accountType": "Stock"
          }
        },
        "Tax Assets": {
          "GST-Input": {}
        }
      },
      "Non-current assets": {
        "Fixed Assets": {
          "Accumulated Depreciation": {
            "AccDep-Equipment-ICT": {
              "accountType": "Accumulated Depreciation"
            },
            "AccDep-Equipment-Office": {
              "accountType": "Accumulated Depreciation"
            },
            "AccDep-Furniture and Fixtures": {
              "accountType": "Accumulated Depreciation"
            },
            "AccDep-Motor Vehicle": {
              "accountType": "Accumulated Depreciation"
            },
            "AccDep-Plant and Machinery": {
              "accountType": "Accumulated Depreciation"
            },
            "accountType": "Accumulated Depreciation"
          },
          "Equipment-ICT": {
            "accountType": "Fixed Asset"
          },
          "Equipment-Office": {
            "accountType": "Fixed Asset"
          },
          "Furniture and Fixtures": {
            "accountType": "Fixed Asset"
          },
          "Motor Vehicle": {
            "accountType": "Fixed Asset"
          },
          "Plant and Machinery": {
            "accountType": "Fixed Asset"
          },
          "accountType": "Fixed Asset"
        },
        "Non-Fixed Assets": {
          "Goodwill": {},
          "Investments": {
            "Investments-Associated Company": {},
            "Investments-Subsidiary": {}
          }
        },
        "Shares": {
          "Shares-Quoted": {},
          "Shares-Unquoted": {}
        }
      },
      "Temporary Accunts": {
        "Temporary Opening": {
          "accountType": "Temporary"
        }
      },
      "rootType": "Asset"
    },
    "Equity": {
      "Current Year Earnings": {},
      "Proposed Dividends": {},
      "Retained Earnings": {},
      "Share Capital": {},
      "rootType": "Equity"
    },
    "Expenses": {
      "Expenses-Administrative": {
        "Audit Fees": {},
        "Bank charges and interest": {},
        "Currency Exchange Differences": {},
        "Insurance": {},
        "Interest on Loan": {},
        "Legal and Professional Fees": {},
        "Loss on Disposal of FA": {},
        "Postal and Courier Charges": {},
        "Printing and Stationery": {},
        "Secretarial Fees": {},
        "Tax Agent Fees": {}
      },
      "Expenses-Direct": {
        "Cost of Goods Sold": {
          "accountType": "Cost of Goods Sold"
        },
        "Cost of Sales": {},
        "Expenses Included in Valuation": {
          "accountType": "Expenses Included In Valuation"
        },
        "Stock Adjustment": {
          "accountType": "Stock Adjustment"
        }
      },
      "Expenses-Marketing": {
        "Advertising and Promotion": {},
        "Graphic Design Fees": {},
        "Internet Marketing": {}
      },
      "Expenses-Operating": {
        "Cleaning Costs": {},
        "Commission Charges": {
          "Comm-Credit Card": {},
          "Comm-NETS": {},
          "Comm-Paypal": {}
        },
        "Communication Costs": {
          "Internet Connection": {},
          "Telephone Costs": {}
        },
        "Entertainment Expenses": {},
        "General Expenses": {},
        "Licence Fees": {},
        "Rental Costs": {
          "Rental-Equipment": {},
          "Rental-Premises": {},
          "Rental-Storage": {}
        },
        "Repairs and Maintenance": {
          "R&M-Building": {},
          "R&M-Fixtures & Furniture": {},
          "R&M-ICT": {},
          "R&M-Office": {},
          "R&M-Plant & Machinery": {}
        },
        "Service Fees": {},
        "Subscription Fees": {
          "Publication Subscriptions": {},
          "TV Subscriptions": {}
        },
        "Travel Expenses": {},
        "Utilities": {
          "Utility-Electricity": {},
          "Utility-Gas": {},
          "Utility-Refuse Removal": {},
          "Utility-Water": {}
        }
      },
      "Expenses-Other": {
        "Bad Debts Written Off": {},
        "Depreciation": {
          "Dep-Fixtures & Furniture": {
            "accountType": "Depreciation"
          },
          "Dep-ICT Equipment": {
            "accountType": "Depreciation"
          },
          "Dep-Motor Vehicle": {
            "accountType": "Depreciation"
          },
          "Dep-Office Equipment": {
            "accountType": "Depreciation"
          },
          "Dep-Plant & Machinery": {
            "accountType": "Depreciation"
          },
          "Dep-Renovation": {
            "accountType": "Depreciation"
          },
          "accountType": "Depreciation"
        },
        "Donations": {},
        "Round Off": {},
        "Tax Expenses": {
          "Tax Expenses 1": {}
        }
      },
      "Expenses-Staff": {
        "Bonuses": {
          "Bonus-Executive": {},
          "Bonus-Non Executive": {},
          "Bonus-Performance": {}
        },
        "CPF": {},
        "Directors Fees": {},
        "FWL": {},
        "Incentives": {},
        "Medical Expenses": {},
        "SDF": {},
        "Salaries": {
          "Casual Labour": {},
          "Salary-Executive": {},
          "Salary-Non Executive-Full Time": {},
          "Salary-Non Executive-Part Time": {}
        },
        "Security Expenses": {},
        "Staff Advertising": {},
        "Staff Commission Paid": {},
        "Staff Meals": {},
        "Staff Training": {},
        "Staff Transport": {},
        "Staff Welfare": {}
      },
      "rootType": "Expense"
    },
    "Income": {
      "Direct Income": {
        "Management Income": {},
        "Sales Income": {}
      },
      "Indirect Income": {
        "Government Grants": {},
        "Interest Income": {
          "Current Account Interest Earned": {},
          "Fixed Deposit Interest Earned": {}
        },
        "Other Income": {},
        "Service Charges": {}
      },
      "rootType": "Income"
    },
    "Liabilities": {
      "Capital Account": {
        "Reserves and Surplus": {},
        "Shareholder Funds": {}
      },
      "Current liabilities": {
        "Accounts Payable": {
          "Creditors": {
            "accountType": "Payable"
          },
          "Payroll Payable": {}
        },
        "Duties and Taxes": {
          "Deferred Tax Liabilities-Current": {},
          "GST-Output": {},
          "Income Tax Payable": {},
          "accountType": "Tax"
        },
        "Loans-Current": {
          "Amount Owing to Directors": {},
          "Bank Overdaft Account": {},
          "Secured Loans": {},
          "Unsecured Loans": {}
        },
        "Provision and Accruals": {
          "Accruals": {
            "Accr-CPF": {},
            "Accr-Sundry": {},
            "Accr-Withholding Tax": {}
          },
          "Provisions": {
            "Prov-Audit Fee": {},
            "Prov-Bonus": {
              "Prov-Bonus-Executive": {},
              "Prov-Bonus-Non Executive": {}
            },
            "Prov-Others": {},
            "Prov-Tax Fee": {}
          }
        },
        "Sponsorship Funds": {},
        "Stock Liabilities": {
          "Stock Received But Not Billed": {
            "accountType": "Stock Received But Not Billed"
          }
        }
      },
      "Non-current liabilities": {
        "Deferred Tax Liabilities": {},
        "Loans-Non Current": {}
      },
      "rootType": "Liability"
    }
  }
}