mirror of
https://github.com/frappe/books.git
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467 lines
18 KiB
JSON
467 lines
18 KiB
JSON
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{
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"country_code": "ae",
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"name": "U.A.E - Chart of Accounts",
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"tree": {
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"Assets": {
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"Current Assets": {
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"Accounts Receivable": {
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"Corporate Credit Cards": {
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"account_type": "Receivable"
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},
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"Other Receivable": {
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"Accrued Rebates Due from Suppliers": {
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"account_type": "Receivable"
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},
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"Accured Income from Suppliers": {
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"account_type": "Receivable"
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},
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"Other Debtors": {
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"account_type": "Receivable"
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},
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"account_type": "Receivable"
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},
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"Post Dated Cheques Received": {
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"account_type": "Receivable"
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},
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"Staff Receivable": {
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"account_type": "Receivable"
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},
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"Trade Receivable": {
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"account_type": "Receivable"
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},
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"Trade in Opening Fees": {
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"account_type": "Receivable"
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},
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"account_type": "Receivable"
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},
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"Cash in Hand & Banks": {
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"Banks": {
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"Bank Margin On LC & LG": {},
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"Banks Blocked Deposits": {},
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"Banks Call Deposit Accounts": {},
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"Banks Current Accounts": {
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"account_type": "Bank"
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},
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"account_type": "Bank"
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},
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"Cash in Hand": {
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"Cash in Safe": {
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"Main Safe": {
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"account_type": "Cash"
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},
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"Main Safe - Foreign Currency": {
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"account_type": "Cash"
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}
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},
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"Petty Cash": {
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"Petty Cash - Admininistration": {
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"account_type": "Cash"
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},
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"Petty Cash - Others": {
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"account_type": "Cash"
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}
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},
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"account_type": "Cash"
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},
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"Cash in Transit": {
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"Credit Cards": {
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"Gateway Credit Cards": {
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"account_type": "Bank"
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},
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"Manual Visa & Master Cards": {
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"account_type": "Bank"
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},
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"PayPal Account": {
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"account_type": "Bank"
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},
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"Visa & Master Credit Cards": {
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"account_type": "Bank"
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}
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}
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}
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},
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"Inventory": {
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"Consigned Stock": {
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"Handling Difference in Inventory": {
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"account_type": "Stock Adjustment"
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},
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"Items Delivered to Customs on temprary Base": {}
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},
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"Stock in Hand": {
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"account_type": "Stock"
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}
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},
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"Perliminary and Preoperating Expenses": {
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"Preoperating Expenses": {}
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},
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"Prepayments & Deposits": {
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"Deposits": {
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"Deposit - Office Rent": {},
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"Deposit Others": {},
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"Deposit to Immigration (Visa)": {},
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"Deposits - Customs": {}
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},
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"Prepaid Taxes": {
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"Sales Taxes Receivables": {},
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"Withholding Tax Receivables": {}
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},
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"Prepayments": {
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"Other Prepayments": {},
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"PrePaid Advertisement Expenses": {},
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"Prepaid Bank Guarantee": {},
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"Prepaid Consultancy Fees": {},
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"Prepaid Employees Housing": {},
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"Prepaid Finance charge for Loans": {},
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"Prepaid Legal Fees": {},
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"Prepaid License Fees": {},
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"Prepaid Life Insurance": {},
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"Prepaid Maintenance": {},
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"Prepaid Medical Insurance": {},
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"Prepaid Office Rent": {},
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"Prepaid Other Insurance": {},
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"Prepaid Schooling Fees": {},
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"Prepaid Site Hosting Fees": {},
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"Prepaid Sponsorship Fees": {}
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}
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}
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},
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"Long Term Assets": {
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"Fixed Assets": {
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"Accumulated Depreciation": {
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"Acc. Depreciation of Motor Vehicles": {
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"account_type": "Accumulated Depreciation"
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},
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"Acc. Deprn.Computer Hardware & Software": {
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"account_type": "Accumulated Depreciation"
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},
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"Acc.Deprn.of Furniture & Office Equipment": {
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"account_type": "Accumulated Depreciation"
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},
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"Amortisation on Leasehold Improvement": {
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"account_type": "Accumulated Depreciation"
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},
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"account_type": "Accumulated Depreciation"
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},
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"Fixed Assets (Cost Price)": {
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"Computer Hardware & Software": {
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"account_type": "Fixed Asset"
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},
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"Furniture and Equipment": {
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"account_type": "Fixed Asset"
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},
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"Leasehold Improvement": {},
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"Motor Vehicules": {
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"account_type": "Fixed Asset"
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},
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"Work In Progrees": {},
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"account_type": "Fixed Asset"
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}
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},
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"Intangible Assets": {
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"Computer Card Renewal": {},
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"Dispoal of Outlets": {},
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"Registration of Trademarks": {}
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},
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"Intercompany Accounts": {},
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"Investments": {
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"Investments in Subsidiaries": {}
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}
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},
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"root_type": "Asset"
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},
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"Closing And Temporary Accounts": {
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"Closing Accounts": {
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"Closing Account": {}
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},
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"root_type": "Liability"
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},
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"Expenses": {
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"Commercial Expenses": {
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"Consultancy Fees": {},
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"Provision for Doubtful Debts": {}
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},
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"Cost of Sale": {
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"Cost Of Goods Sold": {
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"Cost Of Goods Sold I/C Sales": {},
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"Cost of Goods Sold in Trading": {
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"account_type": "Cost of Goods Sold"
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},
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"account_type": "Cost of Goods Sold"
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},
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"Expenses Included In Valuation": {
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"account_type": "Expenses Included In Valuation"
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}
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},
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"Depreciation": {
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"Depreciation & Amortization": {
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"Amortization on Leasehold Improvement": {},
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"Depreciation Of Computer Hard & Soft": {
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"account_type": "Depreciation"
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},
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"Depreciation Of Furniture & Office Equipment\n\t\t\t": {
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"account_type": "Depreciation"
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},
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"Depreciation Of Motor Vehicles": {
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"account_type": "Depreciation"
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}
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}
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},
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"Direct Expenses": {
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"Financial Charges": {
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"Air Miles Card Charges": {},
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"Amex Credit Cards Charges": {},
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"Bank Finance & Loan Charges": {},
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"Credit Card Charges": {},
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"Credit Card Swipe Charges": {},
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"PayPal Charges": {}
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}
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},
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"MISC Charges": {
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"Other Charges": {
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"Captial Loss": {
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"Disposal of Business Branch": {},
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"Loss On Fixed Assets Disposal": {},
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"Loss on Difference on Exchange": {}
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},
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"Other Non Operating Exp": {
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"Other Non Operating Expenses": {}
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},
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"Previous Year Adjustments": {
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"Previous Year Adjustments Account": {}
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},
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"Royalty Fees": {
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"Royalty to Parent Co.": {}
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},
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"Tax / Zakat Expenses": {
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"Income Tax": {
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"account_type": "Tax"
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},
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"Zakat": {},
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"account_type": "Tax"
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}
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}
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},
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"Share Resources": {
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"Share Resource Expenses Account": {}
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},
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"Store Operating Expenses": {
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"Selling, General & Admin Expenses": {
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"Advertising Expenses": {
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"Other - Advertising Expenses": {}
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},
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"Bank & Finance Charges": {
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"Other Bank Charges": {}
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},
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"Communications": {
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"Courrier": {},
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"Others - Communication": {},
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"Telephone": {},
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"Web Site Hosting Fees": {}
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},
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"Office & Various Expenses": {
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"Cleaning": {},
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"Convoyance Expenses": {},
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"Gifts & Donations": {},
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"Insurance": {},
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"Kitchen and Buffet Expenses": {},
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"Maintenance": {},
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"Others - Office Various Expenses": {},
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"Security & Guard": {},
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"Stationary From Suppliers": {},
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"Stationary Out Of Stock": {},
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"Subscriptions": {},
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"Training": {},
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"Vehicle Expenses": {}
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},
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"Personnel Cost": {
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"Basic Salary": {},
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"End Of Service Indemnity": {},
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"Housing Allowance": {},
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"Leave Salary": {},
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"Leave Ticket": {},
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"Life Insurance": {},
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"Medical Insurance": {},
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"Personnel Cost Others": {},
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"Sales Commission": {},
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"Staff School Allowances": {},
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"Transportation Allowance": {},
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"Uniform": {},
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"Visa Expenses": {}
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},
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"Professional & Legal Fees": {
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"Audit Fees": {},
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"Legal fees": {},
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"Others - Professional Fees": {},
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"Sponsorship Fees": {},
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"Trade License Fees": {}
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},
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"Provision & Write Off": {
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"Amortisation of Preoperating Expenses": {},
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"Cash Shortage": {},
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"Others - Provision & Write off": {},
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"Write Off Inventory": {},
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"Write Off Receivables & Payables": {}
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},
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"Rent Expenses": {
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"Office Rent": {},
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"Warehouse Rent": {}
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},
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"Travel Expenses": {
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"Air tickets": {},
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"Hotel": {},
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"Meals": {},
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"Others": {},
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"Per Diem": {}
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},
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"Utilities": {
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"Other Utility Cahrges": {},
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"Water & Electricity": {}
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}
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}
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},
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"root_type": "Expense"
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},
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"Liabilities": {
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"Current Liabilities": {
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"Accounts Payable": {
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"Payables": {
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"Advance Paybale to Suppliers": {
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"account_type": "Payable"
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},
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"Consigned Payable": {
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"account_type": "Payable"
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},
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"Other Payable": {
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"account_type": "Payable"
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},
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"Post Dated Cheques Paid": {
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"account_type": "Payable"
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},
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"Staff Payable": {},
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"Suppliers Price Protection": {
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"account_type": "Payable"
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},
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"Trade Payable": {
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"account_type": "Payable"
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},
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"account_type": "Payable"
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}
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},
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"Accruals & Provisions": {
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"Accruals": {
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"Accrued Personnel Cost": {
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"Accrued - Commissions": {},
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"Accrued - Leave Salary": {},
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"Accrued - Leave Tickets": {},
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"Accrued - Salaries": {},
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"Accrued Other Personnel Cost": {},
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"Accrued Salaries Increment": {},
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"Accrued-Staff Bonus": {}
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}
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},
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"Accrued Expenses": {
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"Accrued Other Expenses": {
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"Accrued - Audit Fees": {},
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"Accrued - Office Rent": {},
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"Accrued - Sponsorship": {},
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"Accrued - Telephone": {},
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"Accrued - Utilities": {},
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"Accrued Others": {}
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}
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},
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"Other Current Liabilities": {
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"Accrued Dubai Customs": {},
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"Deferred income": {},
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"Shipping & Handling": {}
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},
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"Provisions": {
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"Tax Payables": {
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"Income Tax Payable": {},
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"Sales Tax Payable": {},
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"Withholding Tax Payable": {}
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}
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},
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"Short Term Loan": {}
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},
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"Duties and Taxes": {
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"account_type": "Tax",
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"is_group": 1
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},
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"Reservations & Credit Notes": {
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"Credit Notes": {
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"Credit Notes to Customers": {},
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"Reservations": {}
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}
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},
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"Stock Liabilities": {
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"Stock Received But Not Billed": {
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"account_type": "Stock Received But Not Billed"
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}
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},
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"Unearned Income": {}
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},
|
||
|
|
"Long Term Liabilities": {
|
||
|
|
"Long Term Loans & Provisions": {}
|
||
|
|
},
|
||
|
|
"root_type": "Liability"
|
||
|
|
},
|
||
|
|
"Revenue": {
|
||
|
|
"Direct Revenue": {
|
||
|
|
"Other Direct Revenue": {
|
||
|
|
"Other Revenue - Operating": {
|
||
|
|
"Advertising Income": {},
|
||
|
|
"Branding Income": {},
|
||
|
|
"Early Setmt Margin from Suppliers": {},
|
||
|
|
"Marketing Rebate from Suppliers": {},
|
||
|
|
"Rebate from Suppliers": {},
|
||
|
|
"Service Income": {},
|
||
|
|
"Space Rental Income": {}
|
||
|
|
}
|
||
|
|
}
|
||
|
|
},
|
||
|
|
"Indirect Revenue": {
|
||
|
|
"Other Indirect Revenue": {
|
||
|
|
"Capital Gain": {},
|
||
|
|
"Excess In Till": {},
|
||
|
|
"Gain On Difference Of Exchange": {},
|
||
|
|
"Management Consultancy Fees": {},
|
||
|
|
"Other Income": {}
|
||
|
|
},
|
||
|
|
"Other Revenue - Non Operating": {
|
||
|
|
"Interest Revenue": {},
|
||
|
|
"Interest from FD": {},
|
||
|
|
"Products Listing Fees from Suppliers": {},
|
||
|
|
"Trade Opening Fees from suppliers": {}
|
||
|
|
}
|
||
|
|
},
|
||
|
|
"Sales": {
|
||
|
|
"Sales from Other Regions": {
|
||
|
|
"Sales from Other Region": {}
|
||
|
|
},
|
||
|
|
"Sales of same region": {
|
||
|
|
"Management Consultancy Fees 1": {},
|
||
|
|
"Sales Account": {},
|
||
|
|
"Sales of I/C": {}
|
||
|
|
}
|
||
|
|
},
|
||
|
|
"root_type": "Income"
|
||
|
|
},
|
||
|
|
"Share Holder Equity": {
|
||
|
|
"Capital": {
|
||
|
|
"Contributed Capital": {},
|
||
|
|
"Share Capital": {},
|
||
|
|
"Shareholders Current A/c": {},
|
||
|
|
"Sub Ordinated Loan": {},
|
||
|
|
"Treasury Stocks": {}
|
||
|
|
},
|
||
|
|
"Retained Earnings": {
|
||
|
|
"Current Year Results": {},
|
||
|
|
"Dividends Paid": {},
|
||
|
|
"Previous Years Results": {}
|
||
|
|
},
|
||
|
|
"account_type": "Equity",
|
||
|
|
"root_type": "Equity"
|
||
|
|
}
|
||
|
|
}
|
||
|
|
}
|