{
  "country_code": "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": {
                      "account_type": "Receivable"
                  }
              }, 
              "Bank Accounts": {
                  "Paypal Account": {
                      "account_type": "Bank"
                  }, 
                  "account_type": "Bank"
              }, 
              "Cash in Hand": {
                  "Cash in Transit": {
                      "account_type": "Cash"
                  }, 
                  "Petty Cash": {
                      "account_type": "Cash"
                  }, 
                  "account_type": "Cash"
              }, 
              "Loans and Advances-Assets": {
                  "Prepayments": {}
              }, 
              "Securities and Deposits": {
                  "Bank Deposits": {}, 
                  "Bank Guarantees": {}, 
                  "Rental Deposits": {}
              }, 
              "Stock Assets": {
                  "Stock in Hand": {
                      "account_type": "Stock"
                  }
              }, 
              "Tax Assets": {
                  "GST-Input": {}
              }
          }, 
          "Non-current assets": {
              "Fixed Assets": {
                  "Accumulated Depreciation": {
                      "AccDep-Equipment-ICT": {
                          "account_type": "Accumulated Depreciation"
                      }, 
                      "AccDep-Equipment-Office": {
                          "account_type": "Accumulated Depreciation"
                      }, 
                      "AccDep-Furniture and Fixtures": {
                          "account_type": "Accumulated Depreciation"
                      }, 
                      "AccDep-Motor Vehicle": {
                          "account_type": "Accumulated Depreciation"
                      }, 
                      "AccDep-Plant and Machinery": {
                          "account_type": "Accumulated Depreciation"
                      }, 
                      "account_type": "Accumulated Depreciation"
                  }, 
                  "Equipment-ICT": {
                      "account_type": "Fixed Asset"
                  }, 
                  "Equipment-Office": {
                      "account_type": "Fixed Asset"
                  }, 
                  "Furniture and Fixtures": {
                      "account_type": "Fixed Asset"
                  }, 
                  "Motor Vehicle": {
                      "account_type": "Fixed Asset"
                  }, 
                  "Plant and Machinery": {
                      "account_type": "Fixed Asset"
                  }, 
                  "account_type": "Fixed Asset"
              }, 
              "Non-Fixed Assets": {
                  "Goodwill": {}, 
                  "Investments": {
                      "Investments-Associated Company": {}, 
                      "Investments-Subsidiary": {}
                  }
              }, 
              "Shares": {
                  "Shares-Quoted": {}, 
                  "Shares-Unquoted": {}
              }
          }, 
          "Temporary Accunts": {
              "Temporary Opening": {
                  "account_type": "Temporary"
              }
          }, 
          "root_type": "Asset"
      }, 
      "Equity": {
          "Current Year Earnings": {}, 
          "Proposed Dividends": {}, 
          "Retained Earnings": {}, 
          "Share Capital": {}, 
          "root_type": "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": {
                  "account_type": "Cost of Goods Sold"
              }, 
              "Cost of Sales": {}, 
              "Expenses Included in Valuation": {
                  "account_type": "Expenses Included In Valuation"
              }, 
              "Stock Adjustment": {
                  "account_type": "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": {
                      "account_type": "Depreciation"
                  }, 
                  "Dep-ICT Equipment": {
                      "account_type": "Depreciation"
                  }, 
                  "Dep-Motor Vehicle": {
                      "account_type": "Depreciation"
                  }, 
                  "Dep-Office Equipment": {
                      "account_type": "Depreciation"
                  }, 
                  "Dep-Plant & Machinery": {
                      "account_type": "Depreciation"
                  }, 
                  "Dep-Renovation": {
                      "account_type": "Depreciation"
                  }, 
                  "account_type": "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": {}
          }, 
          "root_type": "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": {}
          }, 
          "root_type": "Income"
      }, 
      "Liabilities": {
          "Capital Account": {
              "Reserves and Surplus": {}, 
              "Shareholder Funds": {}
          }, 
          "Current liabilities": {
              "Accounts Payable": {
                  "Creditors": {
                      "account_type": "Payable"
                  },
        "Payroll Payable": {}
              }, 
              "Duties and Taxes": {
                  "Deferred Tax Liabilities-Current": {}, 
                  "GST-Output": {}, 
                  "Income Tax Payable": {}, 
                  "account_type": "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": {
                      "account_type": "Stock Received But Not Billed"
                  }
              }
          }, 
          "Non-current liabilities": {
              "Deferred Tax Liabilities": {}, 
              "Loans-Non Current": {}
          }, 
          "root_type": "Liability"
      }
  }
}